Actor-observer Research Articles

Performance pressure and annual report text manipulation: Evidence from China

AbstractBuilding on attribution theory, this study investigates the antecedents of corporate annual report text manipulation from the perspective of managerial performance pressure. Using a data set comprising 15,076 samples from companies listed on China's Shanghai and Shenzhen A‐share markets between 2009 and 2021, we reveal that as management faces performance pressure, they tend to increase content about external environmental risk and policy uncertainty in annual reports due to actor–observer bias. When incorporating Confucian cultural factors into the research framework, the study found that the strength of Confucian culture mitigates the correlation between the pressure of management performance and annual report manipulation. However, the level of marketization where a corporation is located can undermine the ethical norms upheld by Confucian culture. In additional analysis, we also discovered that the longer the duration of performance pressure, the greater the extent of manipulation within the annual reports initiated by the management. Interestingly, the social performance pressure generated from ESG performance also positively influences annual report textual manipulation, compared to operational performance pressure. This study explores the impact of management performance pressure on information disclosure decisions from the perspective of performance attribution, not only extending the boundaries of attribution theory but also providing guidance for policymakers to enhance the supervision of annual report disclosures and for capital market investors to optimize investment decisions.

Analisis Strategi Pengembangan UMKM Berbasis Ekonomi Kreatif dalam Meningkatkan Ekonomi Masyarakat

This research examines the role of the creative economy in the development of Micro, Small and Medium Enterprises (MSMEs) in the City of Medan, Indonesia, with a focus on the Pertamilk business as a successful example of implementing creative economy-based strategies. Through a qualitative descriptive approach, primary data was obtained through interviews and observations of MSME actors who use the creative economy in their businesses. The research results show that the development of creative economy-based MSMEs has an important role in improving the community's economy. Pertamilk's business, with its product innovation and creative marketing, has succeeded in attracting customer interest and expanding market share. Pertamilk's success provides inspiration for other MSME players to continue to innovate and follow market trends. In this context, support and promotion from the government and society are very important to strengthen the creative economy-based MSME ecosystem. Through creativity, innovation and focus on quality, MSMEs can face competitive challenges and create a competitive advantage in an increasingly tight market.

Kajian Dampak Tiktok Pada Siswa Sekolah Dasar: Kelebihan, Kekurangan, Dan Implikasi Pendidikan

TikTok app is a video-based online social media application with interesting special effects designed to interest many people, especially children. These elementary school kids love to play, and the playful nature of children makes them interested in the tiktok app and its features. The purpose of the study was to assess the advantages, disadvantages and implication of the tiktok application for elementary school students in Krikilan 1, Kec. Kab, Kalijambe Sragen, Prov. Southeast Java qualitative research, also known as field research , requires interviews and observation of respondents or actors. Children, class teachers, and parents of SD Krikilan 1 were used as research subjects. Utilizing observation and interview methods for data collection, data reduction, data presentation, and conclusion drawing are the three parts of the data analysis method used. According to research findings, the most popular TikTok app content for children aged 6 to 8 years is about challenges, food, cuisine, even student idols such as Ibnu wardani and Fuji. The average use of the tiktok application ranges from 30 minutes to 2 hours. The tiktok app has both positive and negative impacts on children who are 6 to 8 years old. The bad result is that children lose interest in learning, while the positive result is that it can foster and develop creativity and help children develop their skills in video editing.

The Observation of Actors’ Vocal Emotion Exercises with Deep Learning and Spectral Analysis

This paper presents two distinct methods that demonstrate the increased intensity of a specific emotion when the induced emotion is trained daily for 30 days. For this study, four actors participated in a 30-day exercise trial and were recorded each day using high-level audio equipment. The first method supporting our hypothesis is a deep learning approach. A convolutional neural network pre-trained on Mel-frequency cepstral coefficients analyzed the actors' recordings and delivered the intensity of the detected emotion. The CNN tested 3,561 segments of 0.2-second length, and the results showed a higher level of intensity on the final day of training for each participant. The second method is spectral analysis. The spectrograms generated on the first and final days of the experiment showed that the spectral composition on the final day had a wider range of frequencies than on the first day, further supporting our hypothesis.

Ostracizers’ mark of disgrace: Social exclusion increases the actor–observer difference

AbstractThe actor–observer difference describes the tendency to explain own actions with variable and external aspects, but others’ actions with stable and internal characteristics. We test two opposing predictions of how changes in attribution vary as a function of being ignored and excluded. On the one hand, individuals may cope by psychologically distancing themselves from sources of exclusion, potentially producing stable and internal representations of them. On the other hand, excluded individuals are particularly sensitive to social cues, which may foster a more variable and externally motivated representation of sources’ behaviours. Consistent with the first prediction, excluded (vs. included) individuals (total N = 1,052 in four studies) perceived causes for negative hypothetical outcomes as more internal and, to a somewhat lesser extent, more stable for others involved in the interaction. The use of different methodological approaches across studies attests to this conclusion's robustness and addresses alternative explanations.

Are You as Attractive on Social Media as You Think?

Abstract: Oftentimes how people evaluate their own behaviors does not correspond with what others perceive, a phenomenon called actor–observer asymmetry. With an online experiment, this study examined whether people exhibit actor–observer asymmetrical perception of their social attractiveness when sharing emotions on Facebook. Actors (sharers) thought they would be perceived as more socially attractive than observers (message readers) reported. The degree of such perceptual gaps varied by the valence of shared emotion (positive vs. negative), but the communication channels (status updates vs. direct messages) through which the emotions were shared did not affect the perceptual asymmetry. Actors’ self-presentation concerns and self-esteem were associated with the degree of asymmetries. The results extend the actor–observer asymmetry research and advance the literature on the social sharing of emotion on social media.

Construction of Audience Perceptions of Jang Hansol's Personal Branding in YouTube Vlog Content at Santa Maria Catholic High School Malang

With the increasingly rapid development of technology and information, it is necessary to follow changes in the use of information technology as part of cultural changes in society itself. And currently social media is the most effective medium for promotion and information fields that can be used to see the extent to which people care and care about other people's work. One of the information and promotion platforms is YouTube as an audio visual that is easy to see and hear. by society. A person who has a YouTube account is called a YouTuber. The term YouTuber has become popular in recent years, and YouTubers have emerged with daily vlog content. A YouTuber who has many subscribers with positive content is Jang Hansol with the name YouTube Korea Reomit. This YouTuber from South Korea started his career on August 26 2016. Netizens have become well-known to his name because of his ability to speak Javanese, complete with his trademark medhok accent, because he has lived in Indonesia, especially the city of Malang, for dozens of years. This research uses qualitative methods to obtain overall results and conclusions. This research examines social reality using a tectonic model. The constructivist model is almost the antithesis of the understanding that places observation and objectivity in the search for facts or science. This model views social science as a systematic analysis of socially meaningful action through direct and detailed observation of social actors involved in creating and maintaining/administering managing their social world. The results of this research from the sensation stage show that audience vision allows a person to observe facial expressions, body gestures and visual appearances which are part of a person's personal branding. Information processed through the sense of sight helps the audience form an initial impression of the person, such as whether they exhibit confidence, expertise, or a certain personality. Audiences use the sense of sight to form an initial impression of someone's personal branding through observing facial expressions, body gestures and visual appearance. Audiences use their sense of hearing to form an initial impression of other people's personal branding by capturing voice intonation, speaking style and verbal messages, as well as providing information based on what they hear. The conclusion of this research is that Jang Hansol's personal branding through online platforms is the key to building her unique identity and achieving professional goals. Audiences experience stages of sensation, attention, and interpretation when watching Jang Hansol's actions. The opinions formed from his personal branding reflect the diversity of perspectives and audiences' understanding of the character and values he displays. Jang Hansol's personal branding also influences the formation of audience trust, with consistency, authenticity and integrity being key elements in this process.The trust that is built influences how the audience interacts with Jang Hansol in the future. Apart from that, Jang Hansol's personal branding also influences audience decisions.

Corporal Punishment as an Educational Practice for Burundian Children's Maladaptive Behavior: The Assessment of the Disposition of Children Education Stakeholders

Our study aims to investigate the factors that produce and sustain the use of corporal punishment in education in Burundi. To collect data, we used a life story approach with semi-structured interviews and direct and indirect observation of educational actors. Analysis of the empirical corpus of 50 educational actors enabled us to highlight the social and educational experiences of our interviewees drawn from their childhood. Religious beliefs, the personality of the educators and psychic tensions linked to the general context are the main reasons for the use of corporal punishment. The majority of our interviewees, including teachers, support the use of corporal punishment, provided it does not exceed certain limits. Sensitivity to the effects of corporal punishment on children is generally low. It changes and rises to physical and economic effects, which arise when corporal punishment results in serious bodily harm, requiring prolonged hospitalization of the victim. For our respondents, not punishing children would be synonymous with cowardice, a violation of biblical scripture, with a high risk of exposing children to more dangerous consequences. Finally, to prevent and reduce the early onset of maladaptive behavior in children, the introduction of positive parenting programs is indispensable in Burundian education.

An evaluation protocol of 'Replicability Model' project for detection and treatment of leprosy and related disability in Chhattisgarh, India.

People affected by leprosy are at increased risk of impairments and deformities from peripheral nerve damage. This mostly occurs if diagnosis and treatment is delayed and contributes to continued transmission within the community. Champa district of Chhattisgarh state in India is an endemic area with the highest national annual case detection and disability rates for leprosy. The Replicability Model is a system strengthening intervention implemented by the Leprosy Mission Trust India in Champa that aims to promote early diagnosis and treatment of leprosy, improve on-going management of the effects of leprosy and improve welfare for the people affected by leprosy. This protocol presents a plan to describe the overall implementation of the Replicability Model and describe the barriers and facilitators encountered in the process. We will also quantify the effect of the program on one of its key aims- early leprosy diagnosis. The replicability model will be implemented over four years, and the work described in this protocol will be conducted in the same timeframe. We have two Work Packages (WPs). In WP1, we will conduct a process evaluation. This will include three methods i) observations of replicability model implementation teams' monthly meetings ii) key informant interviews (n = 10) and interviews with stakeholders (n = 30) iii) observations of key actors (n = 15). Our purpose is to describe the implementation process and identify barriers and facilitators to successful implementation. WP2 will be a quantitative study to track existing and new cases of leprosy using routinely collected data. If the intervention is successful, we expect to see an increase in cases (with a higher proportion detected at an early clinical stage) followed by a decrease in total cases. This study will enable us to improve and disseminate the Replicability Model by identifying factors that promote success. It will also identify its effectiveness in fulfilling one of its aims: reducing the incidence of leprosy by finding and tracking cases at an earlier stage in the disease.

THE DEVELOPMENT OF HALAL TOURISM DESTINATIONS MODEL BASED ON ART CULTURE PERFORMERS OF SAPI SONOK MADURA IN PAMEKASAN REGENCY

This research aims to create a model for the development of halal tourism destinations based on the perspectives of the actors of the Sapi Sonok culture in Pamekasan, Madura. The challenge for tourism development after the pandemic is forming a concept that adheres to local wisdom. Cultural tradition can inspire the development of tourism destinations without exploiting the values of the local residents. The phenomenological approach was employed through an interpretive paradigm, and four informants were recruited through purposive sampling. Data were collected through in-depth interviews, documentation, and observation. Meanwhile, analysis techniques use bracket; intuitive; analysis; and description. The research reveals, first, the artistic philosophy of the actors forms social cohesion even though there is competition within it. The actors’ philosophy includes beauty contests and the beauty of animals; tancek-guyup, harmony, and gratitude as well as social cohesion. Second, harmonious forms of cultural identity are adapted to local values. Halal tourism communication methods include observation, accessibility, amenities, and promotion of business actors. Finally, the right model is the one to develop halal tourism destinations based on the cultural actors of the Madurese Sapi Sonok culture which refers to the strength of the internal community and external groups.

Halal Certification As An Effort To Increase Product Value In Local MSME (Case Study of UMKM Dapoer Boenda In Jayapura City)

The halal industry has developed rapidly globally one of which is in Indonesia. According to the 2021 census, the majority of Indonesia's population is predominantly Muslim, namely around 237.53 million people. As one of the countries with a majority Muslim community, the state must have concern in increasing the potential of the halal industry. Therefore, the halal industry should be a driving force in driving global economic growth. The development of the halal industry in Indonesia, especially in the province of Papua, there are still problems and challenges that must be faced, one of the problems in the halal industry sector in Papua, especially in the city of Jayapura, is the development of Halal food which is still minimal due to a lack of knowledge about halal certification in products marketed. This type of research is using a qualitative method with a case study approach which has stages of observation, interviews and documentation of MSME actors with the aim of getting maximum results. The results of this study are product halal certification which is carried out to provide a sense of security to consumers and increase product value. The results of further research are that halal certification provides added value, namely cleanliness, halalness and product safety for consumption

Pemanfaatan Media Sosial Sebagai Sarana Pemasaran Usaha Mahasiswa Prespektif Maqosid Syariah

The use of the internet is currently growing rapidly, making the exchange of information even easier and faster, this is what makes people tend to prefer using the internet for long-distance communication. Social media has many benefits in everyday life, including in the field of business, social media as a means of marketing or promotion of a product so that it can be reached by many consumers, plus this Pandemic period where the government recommends reducing people's activities outside the home so that prevent the spread of Covid-19. Product marketing through social media is very easy and is currently an alternative that people are interested in. The research objective is to find out the use of social media as a means of marketing student businesses in Magelang. Maqasid sharia has the goal of achieving mutual benefit and preventing harm. So that maqasid sharia has policy problems in the field of Islamic economics. In this study using a type of qualitative research by interviewing five business actors run by students in Magelang Regency. The data in this study used primary data, which was conducted by interviewing, documenting and direct observation of business actors.

Men’s Physical Attractiveness Predicts Women’s Ratings of Sexual Intent through Sexual Arousal: Implications for Sexual (Mis)Communication

Men often perceive greater sexual willingness underlying women’s behaviors than women themselves intend. This discrepancy can contribute to sexual miscommunication and, sometimes, acts of sexual assault. The current study tested whether actor–observer asymmetry is present in women’s ratings of sexual intent to offer an additional explanation for past findings. We hypothesized that women rating their own behaviors would report less sexual intent compared to women rating another woman’s behaviors. We also hypothesized that these ratings would be influenced by the physical attractiveness of a male target through self-reported sexual arousal as a mediation pathway. Results from a community sample of 164 women (Mage = 42 years) generally supported these hypotheses. Sexual arousal was positively associated with ratings among all participants, but the mediation pathway was significant only for women rating another woman’s behavior. The findings suggested that actor–observer asymmetry is present in ratings of sexual intent. This effect might account for some of the sexual overperception phenomena and explain why third-party observers of women’s sexual behavior (e.g., potential partners, Title IX investigators, jurors) sometimes misinterpret sexual willingness.

Actor–Observer Asymmetry in Virtual Reality

Abstract: Actors and observers attend to different aspects of behavior, leading them to interpret the same event in distinct ways. Virtual reality technology enables users to easily switch their visual perspective and modify an avatar to represent users’ own or another’s identity. We conducted a pilot study ( n = 69) and a pre-registered main study ( n = 101) manipulating visual perspective and avatar identity to investigate their impacts on actor–observer asymmetry. We designed a ball-tossing game in an immersive virtual environment as a test case. Actor–observer differences were captured from four dimensions: participants’ engagement with the virtual event, behavior explanations, behavior evaluations, and perceived agency. Results showed that visual perspective was an important factor influencing people’s virtual experience. Viewing events from the first-person visual perspective increased event engagement indicated by greater self-presence in the virtual world and self-avatar merging. Participants with the third-person visual perspective judged avatar behavior more intentional and used more subjective reasons to explain it. People embodied in an avatar that resembled the self had more positive evaluations of the avatar’s behavior than those embodied in a stranger avatar. We discuss the theoretical and practical implications of actor–observer asymmetry in virtual reality.

Cueing in Theatre: Timing and Temporal Variance in Rehearsals of Scene Transitions

This video-ethnographic study explores how professional actors and a director at the end of a theatrical rehearsal process coordinate transitions between rehearsed scenes. This is done through the development and use of cues, that is, ‘signals for action’. The aim is to understand how cues are developed and how timing in transitions is achieved by using the designed cues. Work on three different scene transitions is analysed using multimodal Conversation Analysis. The results show that cueing is a central tool for developing well-timed transitions, and how cues serve different purposes in the developing performance. There is no prior plan for how to achieve timely transitions. In all the analysed examples, it is an actor who must produce or act on the given cue who insists on its precise definition, followed by a negotiation on candidate cues, confirmation and specifying the cue. It is also actors who are primarily responsible for the timing of transitions, and the timing is solved through an interplay of clear-cut and embodied actions that allow for temporal variance. Cues are reflexively linked to actors’ observation and interpretation of other actors’ actions, which prevents a mechanical determination of timing in scene transition.

Kepariwisataan di masa krisis: kunjungan wisata pada masa pandemi covid-19 di pantai Pangandaran, Indonesia

This study uses a qualitative approach by conducting interviews and observations of tourism business actors and visitors in Pangandaran beach tourism area. The focus of the study is on the difficulties faced by tourism business actors and explore the experience of visitors on Pangandaran beach during the Covid-19 pandemic. This research was conducted with a descriptive qualitative approach with primary and secondary data collection. Primary data collection was carried out through interviews and observations by adhering to strict health protocols. While secondary data is done through the collection of documents related to research studies online and offline. The results of this study indicate that the difficulties faced by tourism business actors in the Pangandaran coastal area during the Covid-19 pandemic are experiencing an economic decline and information uncertainty regarding the closure of tourism destinations. Meanwhile, visitors have difficulty accessing tourist destinations due to mobility restrictions in some areas. The policy of restricting access in several regions in Indonesia has a broad impact on other tourism destinations, and one of them is Pangandaran beach tourism area. It takes commitment from tourism businesses and awareness from visitors is the main key in implementing health protocols.

Kepariwisataan di masa krisis: kunjungan wisata pada masa pandemi covid-19 di pantai Pangandaran, Indonesia

This study uses a qualitative approach by conducting interviews and observations of tourism business actors and visitors in Pangandaran beach tourism area. The focus of the study is on the difficulties faced by tourism business actors and explore the experience of visitors on Pangandaran beach during the Covid-19 pandemic. This research was conducted with a descriptive qualitative approach with primary and secondary data collection. Primary data collection was carried out through interviews and observations by adhering to strict health protocols. While secondary data is done through the collection of documents related to research studies online and offline. The results of this study indicate that the difficulties faced by tourism business actors in the Pangandaran coastal area during the Covid-19 pandemic are experiencing an economic decline and information uncertainty regarding the closure of tourism destinations. Meanwhile, visitors have difficulty accessing tourist destinations due to mobility restrictions in some areas. The policy of restricting access in several regions in Indonesia has a broad impact on other tourism destinations, and one of them is Pangandaran beach tourism area. It takes commitment from tourism businesses and awareness from visitors is the main key in implementing health protocols.

Impact of MSME Tax Incentive Policy Affected by Covid-19 on Tax Compliance

This study aimed to analyze the existence of government policies regarding MSMEs Tax Incentives affected by COVID-19 on MSMEs tax compliance. This type of research was descriptive qualitative with a case study approach. All data collected in this study was obtained by conducting interviews and direct observations of MSMEs actors who applied for MSMEs tax incentives affected by COVID-19, also supported by data and interviews with the tax authorities, namely the Tax Office Purbalingga Regency. The results of this study indicated that the MSMEs tax incentive policy affected by COVID-19 had a positive effect on MSMEs tax compliance in Banjarnegara Regency. Field research conducted by researchers stated that the provision of Tax Incentives listed in PMK-44/PMK.03/2020 regarding income tax (PPh) MSMEs borne by the government in general had been able to satisfy the expectations of taxpayers, the transfer of MSMEs tax values ​​that were transferred to capital values ​​could provide a good effect for the business continuity of MSMEs actors affected by COVID-19, the businesses they ran could bounce back and from this, it is hoped that MSMEs actors can be encouraged to improve their compliance.

From whose perspective? Differences between actors and observers in determining the voluntariness of guilty pleas.

Valid guilty pleas must be made voluntarily, yet most defendants report that they did not feel part of the decision-making process or responsible for the decision. Defendants and judges both play a role in determining whether guilty pleas are voluntary. The actor-observer bias suggests that defendants and judges perceive the decision-making process differently given the nature of their roles. The present studies applied this framework to assess the complexity of voluntary plea decision-making. We expected observers would rate pleas as more voluntary than would actors. We also expected participants to rate pleas made by guilty defendants as more voluntary than those made by innocent defendants and to view pleas made with voice as more voluntary than those made without voice. Finally, we expected the effect of guilt and voice on voluntariness to differ for actors and observers. Participants were Amazon's Mechanical Turk workers (Study 1: N = 202, Study 2: N = 626) who had a history of high-quality performance on past tasks, were roughly evenly split between men (Study 1: 52%, Study 2: 53%) and women (Study 1: 48%, Study 2: 47%), and were primarily White/non-Hispanic (Study 1: 84%, Study 2: 75%). They watched video-recorded materials about a criminal case in which a defendant decided how to plead. The materials varied the participant's role (actor, observer), the defendant's guilt (innocent, guilty), and whether the defendant had a voice in the decision-making process (no voice, voice). Participants then rated the voluntariness of the decision-making process. In both studies, actors rated pleas as more voluntary than did observers. Participants rated guilty pleas as more voluntary when the defendant was guilty compared with innocent. Participants also rated pleas as more voluntary when the defendant had a voice in the decision-making process compared with when the defendant did not have a voice, but the difference was bigger for observers than for actors. Defendants and judges both determine whether a guilty plea is made voluntarily. These decision-makers are likely to perceive the plea decision-making process differently given their differing perspectives. There was also a large effect of voice on whether decisions were perceived to be voluntary. Individuals who play a role in the plea decision-making process should ensure that defendants have a proper opportunity to express their opinions and preferences about the decision. (PsycInfo Database Record (c) 2022 APA, all rights reserved).

Pelatihan Manajemen Komprehensif Usaha Kuliner Komunitas Food Truck Bali

COMPREHENSIVE MANAGEMENT TRAINING FOR THE CULINARY BUSINESS OF THE BALI FOOD TRUCK COMMUNITY. Nowadays, the development of micro, small and medium enterprises in Bali is very rapid. More and more people are trying various business opportunities that exist to improve their welfare. Especially during the Covid-19 pandemic, many culinary business actors have sprung up as a solution to survive in an increasingly difficult economic situation. To run well, sometimes there are many problems faced in the development of these businesses. Based on the results of interviews and field observations of culinary business actors, especially in the form of food truck displays, it turns out that not all small business actors/executors use and master management comprehensively for business performance solutions and the use of information technology. And for the training on comprehensive management of the culinary business for 20 members of the Bali Food Truck Community, which is packaged in several materials, namely management, accounting, taxation and a touch of information technology in general, it can be understood well.