One hundred and fifteen first-year students of Greek took the SILL （Strategy Inventory for Language Learning） questionnaire in an attempt to reveal and activate potential a successful and widely used questionnaire l...One hundred and fifteen first-year students of Greek took the SILL （Strategy Inventory for Language Learning） questionnaire in an attempt to reveal and activate potential a successful and widely used questionnaire like SILL might have but not identified and investigated so far. The first original point to be investigated, tackled in a previous experiment （Kambakis-Vougiouklis, 2012）, concerns users＇ confidence whether their choice of a specific strategy is effective while the second point concerns the use of the bar as an alternative statistical tool. More specifically, in this particular experiment the bar is not divided only into five equal length spaces as in the first experiment but also into five equal area spaces according to Gauss distribution, giving the researcher the chance to investigate possible differences between two ways of data processing--an advantage only the use of the bar could provide in the analysis stage. Additionally, there are advantages concerning results collection, as subjects and researcher will have a completely free choice among infinite points on a line rather than a limited 3, 4, 5, and 6 of a Likert scale, avoiding at the same time fine verbal differences between different subdivisions. Although the two different methods of processing performed homogeneous behaviour with not statistically considerable differences, it needs further applications in order to reach safe conclusions展开更多
This study aims to examine the relationship between audit committee attributes （audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition） and the propensity for ...This study aims to examine the relationship between audit committee attributes （audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition） and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-frandulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects.展开更多
This article studies the situations of international students＇ ultimate attainment in Chinese structural auxiliary word ＂De＂ （的） acquisition through questionnaires. And we found whether international students ca...This article studies the situations of international students＇ ultimate attainment in Chinese structural auxiliary word ＂De＂ （的） acquisition through questionnaires. And we found whether international students can use all types attributive ＂De＂ （的） correctly is mainly affected by the following two factors： （1） Influenced by frequency of attribute type appears and （2） affected by its own clarity of grammatical rules. We also noticed that the international students who are able to discriminate the ＂De＂ （的） and ＂Di＂ （地） in the predicates position better than the ＂De＂ （的） and ＂Di＂ （地） in the objects position.展开更多
文摘One hundred and fifteen first-year students of Greek took the SILL （Strategy Inventory for Language Learning） questionnaire in an attempt to reveal and activate potential a successful and widely used questionnaire like SILL might have but not identified and investigated so far. The first original point to be investigated, tackled in a previous experiment （Kambakis-Vougiouklis, 2012）, concerns users＇ confidence whether their choice of a specific strategy is effective while the second point concerns the use of the bar as an alternative statistical tool. More specifically, in this particular experiment the bar is not divided only into five equal length spaces as in the first experiment but also into five equal area spaces according to Gauss distribution, giving the researcher the chance to investigate possible differences between two ways of data processing--an advantage only the use of the bar could provide in the analysis stage. Additionally, there are advantages concerning results collection, as subjects and researcher will have a completely free choice among infinite points on a line rather than a limited 3, 4, 5, and 6 of a Likert scale, avoiding at the same time fine verbal differences between different subdivisions. Although the two different methods of processing performed homogeneous behaviour with not statistically considerable differences, it needs further applications in order to reach safe conclusions
文摘This study aims to examine the relationship between audit committee attributes （audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition） and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-frandulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects.
文摘This article studies the situations of international students＇ ultimate attainment in Chinese structural auxiliary word ＂De＂ （的） acquisition through questionnaires. And we found whether international students can use all types attributive ＂De＂ （的） correctly is mainly affected by the following two factors： （1） Influenced by frequency of attribute type appears and （2） affected by its own clarity of grammatical rules. We also noticed that the international students who are able to discriminate the ＂De＂ （的） and ＂Di＂ （地） in the predicates position better than the ＂De＂ （的） and ＂Di＂ （地） in the objects position.
