• 제목/요약/키워드: duality theory

검색결과 54건 처리시간 0.021초

The Role of Board Structure and Audit Committee Structure on Financial Reporting Timeliness: Evidence from Public Listed Companies in Malaysia

  • GHANI, Erlane K.;CHE AZMI, Ahmad Farib
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제9권5호
    • /
    • pp.443-453
    • /
    • 2022
  • This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

Stability Analysis of Linear Uncertain Differential Equations

  • Chen, Xiaowei;Gao, Jinwu
    • Industrial Engineering and Management Systems
    • /
    • 제12권1호
    • /
    • pp.2-8
    • /
    • 2013
  • Uncertainty theory is a branch of mathematics based on normolity, duality, subadditivity and product axioms. Uncertain process is a sequence of uncertain variables indexed by time. Canonical Liu process is an uncertain process with stationary and independent increments. And the increments follow normal uncertainty distributions. Uncertain differential equation is a type of differential equation driven by the canonical Liu process. Stability analysis on uncertain differential equation is to investigate the qualitative properties, which is significant both in theory and application for uncertain differential equations. This paper aims to study stability properties of linear uncertain differential equations. First, the stability concepts are introduced. And then, several sufficient and necessary conditions of stability for linear uncertain differential equations are proposed. Besides, some examples are discussed.

CORE STABILITY OF DOMINATING SET GAMES

  • Kong, Liang;Fang, Qizhi;Kim, Hye-Kyung
    • 대한수학회지
    • /
    • 제45권3호
    • /
    • pp.871-881
    • /
    • 2008
  • In this paper, we study the core stability of the dominating set game which has arisen from the cost allocation problem related to domination problem on graphs. Let G be a graph whose neighborhood matrix is balanced. Applying duality theory of linear programming and graph theory, we prove that the dominating set game corresponding to G has the stable core if and only if every vertex belongs to a maximum 2-packing in G. We also show that for dominating set games corresponding to G, the core is stable if it is large, the game is extendable, or the game is exact. In fact, the core being large, the game being extendable and the game being exact are shown to be equivalent.

AN ARTINIAN RING HAVING THE STRONG LEFSCHETZ PROPERTY AND REPRESENTATION THEORY

  • Shin, Yong-Su
    • 대한수학회논문집
    • /
    • 제35권2호
    • /
    • pp.401-415
    • /
    • 2020
  • It is well-known that if char𝕜 = 0, then an Artinian monomial complete intersection quotient 𝕜[x1, …, xn]/(x1a1, …, xnan) has the strong Lefschetz property in the narrow sense, and it is decomposed by the direct sum of irreducible 𝖘𝖑2-modules. For an Artinian ring A = 𝕜[x1, x2, x3]/(x16, x26, x36), by the Schur-Weyl duality theorem, there exist 56 trivial representations, 70 standard representations, and 20 sign representations inside A. In this paper we find an explicit basis for A, which is compatible with the S3-module structure.

빛의 세기 및 위상 요동에 나타나는 진공 효과 (Effect of vacuum on amplitude and phase fluctuation)

  • 노재우;김기식
    • 한국광학회지
    • /
    • 제7권3호
    • /
    • pp.219-226
    • /
    • 1996
  • 빛의 입자 파동 이중성을 수용하는 양자 광학은 때때로 파동성에만 바탕을 둔 고전 광학과 상이한 결과를 보여준다. 본 논문에서는 빛이 빛살 가르개를 통과하면서 그 세기와 위상에 대한 요동이 어떻게 변화하는가를 고찰하고 고전 이론과 양자 이론이 보이는 차이점을 기술하였다. 측정 가능량을 나타내는 세가지 연산자를 통하여 고전 이론과는 달리 양자 이론에서는 빛살 가르개를 통과한 후 빛의 세기와 위상에 대한 불확실도가 증가함을 보이고 이를 진공 요동에 의한 효과로 정량적으로 분석하였다. 한편 진공효과를 배제하는 과정으로서 정규 차례를 따르는 연산자에 대한 기대치는 고전적 파동 이론의 결과와 일치함을 보임으로써 고전적 파동 이론과의 대응성을 추구하였다. 또한 이러한 결과로부터 진공 효과를 포함하는 실제의 측정 위상과 고전 이론에 대응하는 추측 위상의 구분 및 그 관계를 보였다.

  • PDF

한의학(韓醫學) 연구방법론(硏究方法論)에 관한 연구(硏究) - 보편성(普遍性)과 특수성(特殊性)을 중심(中心)으로 - (A Study on the Methology of Oriental Medicine)

  • 유병완;정헌영;이시형;조은희;금경수
    • 대한한의학원전학회지
    • /
    • 제21권4호
    • /
    • pp.133-159
    • /
    • 2008
  • Every field of studies form its theory through its universal method and own method based on respective views with its own culture and contributes to academic advancement with appropriate research methodology within theory. Therefore, If methology of oriental medicine is not include universal method and particularity method in research methology, it will not obtain scientific character and lose its logic. The methology of oriental medicine is classified by two approaches, universal methology of natural science which inspect the effect through experimentation on the fact, and particularity methology of human science which understand the effect through translation on the value(politics, economics, society, philosophy, history and culture). In this paper, the methodology of oriental medicine contains duality including both universality and particularity.

  • PDF

The Relationship Between Corporate Innovation and Corporate Governance: Empirical Evidence from Indonesia

  • ARIFIN, Mohamad Rahmawan;RAHARJA, Bayu Sindhu;NUGROHO, Arif;ALIGARH, Frank
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제9권3호
    • /
    • pp.105-112
    • /
    • 2022
  • The current study is at the forefront of examining the theory of principal-agent framework and financing constraints to explain the level of corporate innovation. To boost the firm's level of innovation, this study uses corporate governance and corporate performance as driving factors. The study's secondary goal is to give information on the parallel relationship between corporate governance and the level of corporate innovation. This study used a two-step least square (TSLS) regression analysis to examine such a simultaneous association using secondary data from Indonesian listed businesses from 2000 to 2021, which totaled around 1,910 observations. This study uses the Principal Component Analysis (PCA) tool to test cumulative variances of potential corporate governance indicators such as the total commissioner of the firm (TCOM), total independent commissioner of the firm (INDPCOM), the proportion of institutional ownership (INSOWN), total female commissioner (FEMCOM), CEO duality (CEODUAL), and type of the firm (SOE). As a result, PCA reveals that four of these variables, omitting CEODUAL and SOE, were a corporate governance construct. Furthermore, the study discovered that the amount of firm innovation and corporate governance are related.

Sustaining the Use of Quantified-Self Technology: A Theoretical Extension and Empirical Test

  • Ayoung Suh
    • Asia pacific journal of information systems
    • /
    • 제28권2호
    • /
    • pp.114-132
    • /
    • 2018
  • Quantified-self technologies (QSTs) provide functions for users to collect, track, and monitor personal data for self-reflection and acquisition of self-knowledge. Although QSTs require prolonged use to reap the attendant benefits, many users stop using their devices or tracking within weeks or months. To address this issue, this study seeks to determine ways to sustain the use of QSTs. Combining motivational affordance theory with technology continuance theory, this study develops a theoretical model that accounts for an individual's continued intention to use a QST. Within the proposed model, unique QST affordances were identified as antecedents of individual motivation in relation to technology continuance, and their different roles in stimulating hedonic, utilitarian, and eudaimonic motivations were examined. The model was tested using data collected from 180 QST users. Results demonstrate that although utilitarian and eudaimonic motivations are complementary forces in determining continuance intention, hedonic motivation loses its predictive power in favor of eudaimonic motivation. Tracking, visualizing, and sharing affordances play different roles in elevating user motivations. The sharing affordance does not influence utilitarian and eudaimonic motivations, but it positively influences hedonic motivation. This research contributes to the literature on technology continuance by shifting scholarly attention from hedonic-utilitarian duality to eudaimonic motivation, characterized by meaning, self-growth, and pursuit of excellence.

APPLICATION OF CONVOLUTION THEORY ON NON-LINEAR INTEGRAL OPERATORS

  • Devi, Satwanti;Swaminathan, A.
    • Korean Journal of Mathematics
    • /
    • 제24권3호
    • /
    • pp.409-445
    • /
    • 2016
  • The class $\mathcal{W}^{\delta}_{\beta}({\alpha},{\gamma})$ defined in the domain ${\mid}z{\mid}$ < 1 satisfying $Re\;e^{i{\phi}}\((1-{\alpha}+2{\gamma})(f/z)^{\delta}+\({\alpha}-3{\gamma}+{\gamma}\[1-1/{\delta})(zf^{\prime}/f)+1/{\delta}\(1+zf^{\prime\prime}/f^{\prime}\)\]\)(f/z)^{\delta}(zf^{\prime}/f)-{\beta}\)$ > 0, with the conditions ${\alpha}{\geq}0$, ${\beta}$ < 1, ${\gamma}{\geq}0$, ${\delta}$ > 0 and ${\phi}{\in}{\mathbb{R}}$ generalizes a particular case of the largest subclass of univalent functions, namely the class of $Bazilevi{\check{c}}$ functions. Moreover, for 0 < ${\delta}{\leq}{\frac{1}{(1-{\zeta})}}$, $0{\leq}{\zeta}$ < 1, the class $C_{\delta}({\zeta})$ be the subclass of normalized analytic functions such that $Re(1/{\delta}(1+zf^{\prime\prime}/f^{\prime})+1-1/{\delta})(zf^{\prime}/f))$ > ${\zeta}$, ${\mid}z{\mid}$<1. In the present work, the sucient conditions on ${\lambda}(t)$ are investigated, so that the non-linear integral transform $V^{\delta}_{\lambda}(f)(z)=\({\large{\int}_{0}^{1}}{\lambda}(t)(f(tz)/t)^{\delta}dt\)^{1/{\delta}}$, ${\mid}z{\mid}$ < 1, carries the fuctions from $\mathcal{W}^{\delta}_{\beta}({\alpha},{\gamma})$ into $C_{\delta}({\zeta})$. Several interesting applications are provided for special choices of ${\lambda}(t)$. These results are useful in the attempt to generalize the two most important extremal problems in this direction using duality techniques and provide scope for further research.

조직지위의 이원성과 비정규직 고용: 한국대학의 평가형 지위와 범주형 지위가 비정규직 고용에 미치는 영향 (The Duality of Organizational Status and Temporary Employment: The Impact of Evaluated Status and Categorical Status on Temporary Employment in Korean Universities)

  • 정대훈
    • 아태비즈니스연구
    • /
    • 제14권3호
    • /
    • pp.89-101
    • /
    • 2023
  • Purpose - This paper discusses an impact of status on organization's temporary employment. Status not only offers various opportunities for organization but also places constrains on organization. In this perspective, we propose that organization's temporary employment will differ depending on the status. Design/methodology/approach - We predict that organization's evaluated status has a U-shaped relationship with temporary employment because organizational social insecurity varies by the status. Moreover, we predict that organization's categorical status has a positive effect on temporary employment since organizational legitimacy varies with the status and that the effect will be enhanced by an organizational niche. To verify these predictions, we examined a regression analysis using panel data of temporary employment in Korean universities. Findings - The results of regression analysis show that there is a U-shaped relationship between universities' evaluated status and temporary employment. This implies that the middle status university is likely to minimize temporary employment because of conformity pressures. In addition, the results show that university's categorical status has a positive effect on temporary employment and the effect is enhanced by university's market concentration. This suggests that the categorical status has a strong impact on specialist university. Research implications or Originality - This paper contributes the development of temporary employment theory by applying duality of organizational status and identifies the organizational determinants of temporary employment in Korean universities.