＂I love suits! One feels so save and kept together in it. Like in an armour!＂ （von Taube, 2008, p. 1）. This remark by designer Tom Ford in a newspaper article a couple of years ago finds expression in the behaviou...＂I love suits! One feels so save and kept together in it. Like in an armour!＂ （von Taube, 2008, p. 1）. This remark by designer Tom Ford in a newspaper article a couple of years ago finds expression in the behaviour of George Falconer （Colin Firth）---the main protagonist in Ford＇s directorial debut A Single Man （2010） which follows the outlines of the landmark 1964 novel of the same title by Christopher Isherwood. In this article the author want to ask questions concerning the different aesthetic potentials of the novel on the one hand and the movie on the other hand. How are the main topics of loss and solitude presented and which relevance has the beauty of the image in these two different staging acts？展开更多
The purpose of this study is to understand limitations and possibilities of organizing independent contractors by focusing on insurance solicitors in South Korea. Among various types of precarious employment, insuranc...The purpose of this study is to understand limitations and possibilities of organizing independent contractors by focusing on insurance solicitors in South Korea. Among various types of precarious employment, insurance solicitors are an exemplar case of independent contractor jobs in Korea. According to the narrow interpretation on the employment relationship by the courts, the labor standard law does not treat insurance solicitors as workers. And, most of insurance solicitors are not affiliated with labor unions. As a result, insurance solicitors are outside labor protections. Under this context, insurance solicitors attempted to organize their own union--Korean Insurance Agents＇ Union （KIAU） in the early 2000s, and turned it into a branch of Korean Finance and Service Workers＇ Union （KFSWU） in 2004. However, the KIAU lost its membership rapidly since the mid-2000s and has failed to revitalize itself until now. So, in this study, the author focuses on the changes in the employment structure behind the growth of the insurance industry in the private sector and the reason why union organizing of independent contractors was not successful.展开更多
Although cryopreservation of embryos has been used in most terrestrial animals, the application of this technique has not been succeeded for aquatic animals. In this study, the authors investigate the effect of differ...Although cryopreservation of embryos has been used in most terrestrial animals, the application of this technique has not been succeeded for aquatic animals. In this study, the authors investigate the effect of different combinations of sucrose （SUC, C12H22OH） and cryoprotectants （CPAs） on the survival of the catfish embryos （Pangasidae hypophthalmus） at low temperatures （4, 0 and -20 ℃） for short-term storage. For this aim, embryos with somites and optic cups were exposed to different combinations of sucrose with methanol （SUC ＋ MeOH）, 1.2-propylene glycol （SUC ＋ PROH） and ethylene glycol （SUC ＋ EG） at four concentrations ratios： （1） 0.5 M SUC ＋ 0.5 M CPA; （2） 1 M SUC ＋ 0.5 M CPA; （3） 0.5 M SUC ＋ 1 M CPA; （4） 1 M SUC ＋ 1 M CPA for 40 min at 4, 0 and -20 ℃. Embryos kept in water at room temperature （RT）, 4, 0 and -20℃ were used as controls. The survival rate was expressed as a percentage of hatched embryos per total embryos treated. The results showed that the hatching rate declined significantly when embryos were stored in water at 0 ℃ and -20℃. For embryos at 0 ℃ storage, the highest survival rate （87.78%） was obtained with 1 M SUC ＋ 1 M MeOH combination while at -20 ℃, only embryos in the combined treatments of 0.5 M SUC ＋ 1 MEG and 0.5 M SUC ＋ 1 M PROH reached the hatching stage （40% and 83.33%, respectively）. In conclusion, the results showed that the catfish embryos are sensitive to sub-zero temperatures and the combined treatment of 0.5 M sucrose and 1 M propylene glycol can be used to protect catfish embryos from damages caused by low temperature （0 ℃ and -20 ℃）.展开更多
This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statemen...This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure （MT） and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer （CEO） and chief financial officer （CFO） will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.展开更多
文摘＂I love suits! One feels so save and kept together in it. Like in an armour!＂ （von Taube, 2008, p. 1）. This remark by designer Tom Ford in a newspaper article a couple of years ago finds expression in the behaviour of George Falconer （Colin Firth）---the main protagonist in Ford＇s directorial debut A Single Man （2010） which follows the outlines of the landmark 1964 novel of the same title by Christopher Isherwood. In this article the author want to ask questions concerning the different aesthetic potentials of the novel on the one hand and the movie on the other hand. How are the main topics of loss and solitude presented and which relevance has the beauty of the image in these two different staging acts？
文摘The purpose of this study is to understand limitations and possibilities of organizing independent contractors by focusing on insurance solicitors in South Korea. Among various types of precarious employment, insurance solicitors are an exemplar case of independent contractor jobs in Korea. According to the narrow interpretation on the employment relationship by the courts, the labor standard law does not treat insurance solicitors as workers. And, most of insurance solicitors are not affiliated with labor unions. As a result, insurance solicitors are outside labor protections. Under this context, insurance solicitors attempted to organize their own union--Korean Insurance Agents＇ Union （KIAU） in the early 2000s, and turned it into a branch of Korean Finance and Service Workers＇ Union （KFSWU） in 2004. However, the KIAU lost its membership rapidly since the mid-2000s and has failed to revitalize itself until now. So, in this study, the author focuses on the changes in the employment structure behind the growth of the insurance industry in the private sector and the reason why union organizing of independent contractors was not successful.
文摘Although cryopreservation of embryos has been used in most terrestrial animals, the application of this technique has not been succeeded for aquatic animals. In this study, the authors investigate the effect of different combinations of sucrose （SUC, C12H22OH） and cryoprotectants （CPAs） on the survival of the catfish embryos （Pangasidae hypophthalmus） at low temperatures （4, 0 and -20 ℃） for short-term storage. For this aim, embryos with somites and optic cups were exposed to different combinations of sucrose with methanol （SUC ＋ MeOH）, 1.2-propylene glycol （SUC ＋ PROH） and ethylene glycol （SUC ＋ EG） at four concentrations ratios： （1） 0.5 M SUC ＋ 0.5 M CPA; （2） 1 M SUC ＋ 0.5 M CPA; （3） 0.5 M SUC ＋ 1 M CPA; （4） 1 M SUC ＋ 1 M CPA for 40 min at 4, 0 and -20 ℃. Embryos kept in water at room temperature （RT）, 4, 0 and -20℃ were used as controls. The survival rate was expressed as a percentage of hatched embryos per total embryos treated. The results showed that the hatching rate declined significantly when embryos were stored in water at 0 ℃ and -20℃. For embryos at 0 ℃ storage, the highest survival rate （87.78%） was obtained with 1 M SUC ＋ 1 M MeOH combination while at -20 ℃, only embryos in the combined treatments of 0.5 M SUC ＋ 1 MEG and 0.5 M SUC ＋ 1 M PROH reached the hatching stage （40% and 83.33%, respectively）. In conclusion, the results showed that the catfish embryos are sensitive to sub-zero temperatures and the combined treatment of 0.5 M sucrose and 1 M propylene glycol can be used to protect catfish embryos from damages caused by low temperature （0 ℃ and -20 ℃）.
文摘This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure （MT） and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer （CEO） and chief financial officer （CFO） will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.
