12 results on '"An-Chih Chen"'
Search Results
2. The Effect of Auditor Busyness and Audit Report Signing Experience on Constraining Earnings Management: Evidence from China.
- Author
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Zhaoyan Shang, Hux, Candice T., Chih-Chen Lee, and Min Wang
- Subjects
AUDITORS' reports ,EARNINGS management ,FINANCIAL statements ,AUDITING - Published
- 2022
3. Defective Recognition with MTD-based Non-Equigap Grey Models.
- Author
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Yao San Lin, Der-Chiang Li, Chien-Chih Chen, and Hung-Yu Chen
- Subjects
VENDOR-managed inventory ,ESTIMATION theory ,PRODUCT returns ,INVENTORY control ,CUSTOMER satisfaction ,LIQUID crystal displays - Abstract
The TFT-LCD (thin-film transistor liquid crystal display) industry in Taiwan has been developed for decades. To provide better service for customers, most Taiwan companies in the supply chain have set up their warehouse in mainland China for vendor managed inventory (VMI). However, over the last decade, owing to the industry issues of product diversity strategies and short product lifecycles, it has become difficult for suppliers to control well the stock level in VMI, especially the operation of defective product returns. In order to keep high customer satisfaction, it is considered an option by forecasting possible future defectives for preparing the returning products to satisfy customers. The non-equigap grey model (NGM) used to be applied to such short-term time series data and has shown to be an effective tool. However, NGM predictions still can be improved by making more appropriate background values by determining their parameter a values. Accordingly, this paper employs the mega-trend-diffusion (MTD) technique to estimate better a values, and the model is thus called MTD-NGM(1,1). In the experiments, two data sets taken from a supplier are examined for effectiveness validation. The experimental results indicate that MTD-NGM(1,1) can generally produce better predictions than NGM(1,1). [ABSTRACT FROM AUTHOR]
- Published
- 2020
4. Neighborhood and Depressive Symptoms: A Comparison of Rural and Urban Chinese Older Adults.
- Author
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Yi Wang, Yu-Chih Chen, Huei-Wern Shen, and Morrow-Howell, Nancy
- Subjects
- *
COMPETENCY assessment (Law) , *COMPARATIVE studies , *MENTAL depression , *POPULATION geography , *RURAL population , *CITY dwellers , *SOCIAL context , *DATA analysis software , *DESCRIPTIVE statistics - Abstract
Background and Objectives: Individual stressors of depressive symptoms in old age are well identified, yet little is known about the neighborhood stressors of depressive symptoms. Guided by the ecological extension of the Pearlin's Stress Process Model, this study explores the rural and urban differences in neighborhood stressors of depressive symptoms among older adults in China. Research Design and Methods: Data came from two waves of the China Health and Retirement Longitudinal Study, a nationally representative survey. The study included 6,548 older adults ages 60 and above in 2011, with follow-up in 2013. Predictors (individual and neighborhood characteristics) were drawn from the 2011 baseline, and outcome, depressive symptoms, was extracted from the 2013 wave. Results: Multilevel modeling results showed that after controlling for depressive symptoms at the baseline, symptoms decreased in neighborhoods where physical environment and social environment were better. Among rural respondents, neighborhood stressors stemmed mainly from the physical environment, whereas among urban residents, the stressors came from the social environment. Discussion and Implications: This study demonstrated and discussed the role that neighborhoods may play in reducing depressive symptoms in later life. Community organizers and policy makers are encouraged to ameliorate community environments to improve mental health among older adults in China. [ABSTRACT FROM AUTHOR]
- Published
- 2018
- Full Text
- View/download PDF
5. Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak Country Effect?
- Author
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Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, and Xing Xiao
- Subjects
FINANCIAL statements ,REVERSE mergers ,QUALITY of service ,GOING public (Securities) ,BUSINESS enterprises ,AMERICAN business enterprises ,MANAGEMENT turnover ,CHIEF executive officers - Abstract
In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality than U.S. IPO firms. We find that the financial reporting quality of U.S. RM firms is similar to that of matched U.S. IPO firms, but Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We also find that Chinese RM firms exhibit lower financial reporting quality than U.S. RM firms. These results indicate that the use of the RM process is associated with poor financial reporting quality only in firms from China, where legal enforcement and investor protection are weak. In addition, we find that compared with Chinese ADR firms, Chinese RM firms have weaker bonding incentives (as measured by CEO turnover-performance sensitivity) and poorer corporate governance. These factors, in turn, contribute to the lower financial reporting quality of Chinese RM firms. Overall, our results suggest that the less scrutinized RM process allows the Chinese firms with weak bonding incentives and poor governance to gain access to U.S. capital markets, resulting in poor financial reporting quality. [ABSTRACT FROM AUTHOR]
- Published
- 2016
- Full Text
- View/download PDF
6. World Leader of Second Tier?: China's Response to the Uncertain Decline of American Hegemony.
- Author
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Hsin Chih CHEN
- Subjects
- *
HEGEMONY , *INTERNATIONAL relations , *GLOBAL Financial Crisis, 2008-2009 - Abstract
Far from the realists? description, little has shown that China is taking a revisionist strategy against the American hegemony. Rather, China has taken a prudent policy to improve her global leadership while her comprehensive cooperation with the United States has never been excluded. China might not satisfy with the U. S. hegemony; however, China is far from the capabilities to overcome the strategic limits that her title of Rising Power� has generated. Besides, China is not certain that the 2008 financial crisis has already speeded the decline of American hegemony. And finally, China has evaluated that she could not surpass American comprehensive power before the end of 21st century. This paper will describe firstly China?s evaluation on the relative global power distribution from the perspectives of China?s �low-profile� strategy. Then the focus will put on the dilemma that China has suffered from the global second rank. The final part will explore challenges that hamper China?s low-key rising strategy. It concludes that China is a second-tier global leader for she has neither intentions nor the capability to generate a Chinese hegemony in the coming years. [ABSTRACT FROM AUTHOR]
- Published
- 2011
7. The Challenge to Discipline a Rising Power: What Has China Learned in the Process of International Socialization?
- Author
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Hsin Chih Chen
- Subjects
- *
SOCIALIZATION , *POWER (Social sciences) , *TWENTY-first century , *MANNERS & customs ,SOCIAL conditions in China, 2000- ,CHINESE foreign relations, 1976- - Abstract
Chinese entrance into the World Trade Organization in 2001 marks a new era that China complies with the liberal capitalism of free trade. With the increasing of Chinese participation in international institutions with different functions, the light of disciplining a rising power through international socialization seems being shed. The degree that rising China fellow the international norms set already by the international institutions could be seem as an analysis basis to evaluate the effects of Chinese integration to the status quo structure of international system.The article will describe first the definition of international socialization as well as its function in the sense of international relations studies. Then the article analyzes the process of how China has been yield to some beliefs and practices. The article proceeds with the ways that the status quo powers exercise in the international system to attract and solidify Chinese compliance to the international norms and rules. I explore the question of under what considerations that China changes their original attitudes and adhere to these beliefs and practices. The third part of the article will illustrate the difficulties to socialize an undemocratic China. I argue that the international socialization of inducing China adopting some international norms is successful, but it is too early to conclude that China has changed their beliefs on the hegemonic competition. The article concludes that China is also socializing the rest of the world and the socialization of rising power is still worth much of studies. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]
- Published
- 2008
8. West by East - East by West: Cultural and Technological Exchange in the Case of Global Memory Net.
- Author
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Ching-chih Chen
- Subjects
- *
ANTIQUARIAN booksellers , *DIGITAL libraries , *INFORMATION storage & retrieval systems , *INFORMATION resources management - Abstract
Since 2000, Global Memory Net, supported by the US National Science Foundation/ International Digital Library Program, has developed to be an effective world culture and heritage digital library as well as portal which link the world's invaluable resources of libraries, museum, and archives together*. It started with its own rich digital image resources on the First Emperor of China's 7000+ terracotta warriors and horses in the ancient capital of China, Xian, and has now expanded to include many world rare and unique treasures through its aggressive collaborative as well as community building efforts. In addition, it also provides instant access to over 2400 digital collections in the world from over 80 countries, and most of which are rare books and manuscripts collections. This paper will show how Global Memory Net has enhanced the cultural and technological exchange between the West and the East in a way not possible before. [ABSTRACT FROM AUTHOR]
- Published
- 2006
9. Immediacy of integration in discourse comprehension: Evidence from Chinese readers' eye movements.
- Author
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Suiping Wang, Hsuan-Chih Chen, Jinmian Yang, and Lei Mo
- Subjects
- *
EYE movements , *READING comprehension , *READING strategies , *COMPREHENSION , *PSYCHOLOGY of reading - Abstract
An eye-movement study was conducted to examine whether Chinese readers immediately activate and integrate related background information during discourse comprehension. Participants were asked to read short passages, each containing a critical word that fitted well within the local context but was inconsistent or neutral with background information from the early part of the passage. This manipulation of textual consistency produced reliable effects on both first-pass reading fixations in the target region and second-pass reading times in the pre-target and target regions. These results indicate that integration processes start very rapidly in reading text in a writing system with properties that encourage delayed processing, suggesting that immediate processing is likely a universal principle in discourse comprehension. [ABSTRACT FROM AUTHOR]
- Published
- 2008
- Full Text
- View/download PDF
10. HOW SIGNIFICANT EVENTS AND ECONOMIC FACTORS INFLUENCE TAIWAN'S OUTBOUND TOURISM TO CHINA.
- Author
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Ying-Chih Chen, Hsin-Hong Kang, and Tzer-Chyun Yang
- Subjects
TOURISM ,INTERNATIONAL relations ,FOREIGN exchange rates ,ECONOMIC development ,SARS disease - Abstract
It was not until 1987 that the relations between Taiwan and China began to thaw, opening the door for cross-strait civilian contacts. In recent years, with China's rapid economic development, ever-increasing numbers of Taiwanese citizens have been traveling to China, in spite of the fact that official cross-strait relations remain hostile, with political and even military crises often occurring. How do such factors affect Taiwanese people's willingness to travel to China? This study is intended to discuss how significant events (such as the "Special State-to-State Relation" proposition, Taiwan's presidential elections, and the SARS outbreak) and economic factors influence Taiwan's outbound tourism to China. Quarterly data used in this study cover the 41-quarter period from 2Q 1994 to 2Q 2004. A unit root test ensures that all of the estimated variables are stationary; then, a casual model is developed to estimate how economic variables and significant events influence Taiwan's outbound travels to China. Empirical results show that significant political events do not remarkably reduce the Taiwanese people's willingness to travel to China. while the SARS outbreak had a greater impact. On the other hand, income, price, and outbound travels of the previous period are significant independent variables, while variables such as exchange rate and the prices of alternative destination tours are less significant. [ABSTRACT FROM AUTHOR]
- Published
- 2007
- Full Text
- View/download PDF
11. A Study on the Impact of SARS on the Forecast of Visitor Arrivals to China.
- Author
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Ying-Chih Chen, Hsin-Hong Kang, and Tzer-Chyun Yang
- Subjects
- *
SARS disease , *TOURISTS , *TRAVELERS , *FORECASTING , *TOURISM - Abstract
The objective of this study is to build a model to forecast the visitor arrivals to China and to examine the impact caused by the SARS incident. Seasonal ARIMA models and seasonal dummy variables are created to build tile forecast models, and we use intervention analysis to process the outliers resulting from unexpected incidents. The results reveal that the SARS incident had a considerable impact on the international visitor arrivals to China and caused the figures to drop by at least 42%. The seasonal ARIMA models are also used to forecast the visitor arrivals to China up to the end of 2007. [ABSTRACT FROM AUTHOR]
- Published
- 2007
- Full Text
- View/download PDF
12. CONCEPTS OF INTELLIGENCE: A COMPARISON OF CHINESE GRADUATES FROM CHINESE AND ENGLISH SCHOOLS IN HONG KONG.
- Author
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Chen, May Jane and Hsuan-Chih Chen
- Subjects
- *
INTELLECT , *COLLEGE students , *REASONING - Abstract
The present study investigated the concepts of intelligence of two groups of Hong Kong Chinese university students. They differed in the secondary schools from which they graduated, one followed the Chinese system and the other the English system. These two groups were otherwise similar in age, academic achievement, and racial background. Subjects were asked to rate items selected from four popular intelligence tests in terms of their relevance to measuring intelligence and perceived difficulty. The relevance ratings were taken as reflections of the group's concept of intelligence. Factor analysis revealed two major factors and several minor factors underlying the relevance ratings of the two groups. The major ones were Non-verbal and Verbal reasoning skills, and the minor ones were Social, Numerical, and Retrieval skills. The Non-verbal reasoning skill was rated equally relevant by the two groups of subjects and was considered as the most relevant skill to measuring intelligence. The Verbal reasoning and Social skills were next, followed by the Numerical skill with the Retrieval skill being the least relevant. The Chinese-school group tended to rate the Verbal reasoning skill to be less relevant than did the English-school group. These findings were attributed to the mental effort involved in solving each type of task and to the differences in school instruction. [ABSTRACT FROM AUTHOR]
- Published
- 1988
- Full Text
- View/download PDF
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