Complementary Relation Research Articles

Auditor Skill Demands and Audit Quality: Evidence from Job Postings

This study empirically examines the relation between audit quality and auditors’ cognitive and social skills. Using a novel data set of online job postings by accounting firms, we document substantial variation in the stated demand for auditors’ cognitive and social skills, suggesting that audit offices are not homogeneous in their preferences for such skills. We find a positive relation between audit quality and the prevalence of cognitive and social skills within an audit office’s job postings. This association is stronger for audit engagements that are more complex or require greater coordination, suggesting that cognitive and social skills are particularly important in engagements where effective communication and knowledge transfer, as well as sound professional judgment and skepticism, are needed. The association is also stronger for audit offices with greater investments in new technology, consistent with the complementary relation between cognitive and social skills and the use of technology. Overall, our study offers empirical evidence linking specific auditor skills to audit quality. This paper was accepted by Suraj Srinivasan, accounting. Funding: C. Ham acknowledges financial support from the Blanche “Peg” Philpott Faculty Fellowship. R. N. Hann acknowledges financial support from KPMG. W. Wang acknowledges the financial support from the Hong Kong Research Grant Council [Grant 11503720]. Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2022.01640 .

ENDS function as a complement for cigarillos in sexual and gender minority young adult women.

Cigarillos are the second most used tobacco product among younger populations. The highest prevalence of use of cigars is among sexual and gender minority (SGM) women. Policy interventions like flavor bans and the availability of alternative tobacco products may have a disparate effect. The current study utilized an online store analog, The Experimental Tobacco Marketplace (ETM), to investigate the effects of cigarillo and ENDS flavor bans on tobacco product purchasing. SGM (n=72) and cisgender heterosexual (Cis-Het; n =46) women viewed conditions in which cigarillo flavors were available or unavailable and ENDS flavors available or unavailable and the interaction between the two. Mixed models were conducted on each dependent variable with condition, price, and SGM identity as predictors and nicotine dependence, annual income, and race/ethnicity as covariates. Simple linear regressions were performed to determine the substitution profile for each tobacco product. Condition showed no effect. We found a main effect of price on cigarillo purchasing and a main effect of SGM identity in which SGM women purchased more ENDS than CisHet women. A complementary association between cigarillos and ENDS in which ENDS purchasing decreased as cigarillo purchasing decreased was found. This association was irrespective of flavor ban conditions and among SGM women only. These results suggest that flavor availability of cigarillos and ENDS may not influence women who use cigarillos to move to another tobacco product and that women SGM cigarillo users are not likely to substitute their cigarillo smoking behavior with ENDS. The results of this study suggest that SGM women are not likely to quit using cigarillos if flavors are removed from the market and instead will use unflavored products. Substituting their cigarillo use with ENDS does not appear likely given the complementary relation found between cigarillos and ENDS. The substitution patterns found for cigarettes and ENDS are not found for cigarillos and ENDS among young adult women who use cigarillos, further demonstrating the need for research on the conditions in which people who use cigarillos will decrease consumption or switch to a potentially less harmful product.

A Multimodal Study on the Image-text Relations in Medical English Textbook

With the advancement of globalization and information technology, the importance of multimodal teaching and learning of medical English has become increasingly prominent. Based on Martinic and Salway's status relations system, this paper studies the image-text relations of the medical English textbook "Medical Terminology: An Illustrated Guide"(The 8th edition)(2017). All the 256 images in this textbook were analyzed and classified according to the status relations. It has found that in each part as well as the whole textbook, from the perspective of the status relations, the complementary image-text relation is the most frequently identified, which is in accordance with the gradual complexity of the textbook. The setting of the relationship between images and texts in the textbook has a certain rationality and scientificity, which shows that the reasonable preparation and selection of images can better assist medical students in learning medical English terminologies, and can also provide beneficial guide for the compilers to design the medical English textbooks.

Standardization and quantification of backscattered electron imaging in scanning electron microscopy

Backscattered electron (BSE) imaging based on scanning electron microscopy (SEM) has been widely used in scientific and industrial disciplines. However, achieving consistent standards and precise quantification in BSE images has proven to be a long-standing challenge. Previous methods incorporating dedicated calibration processes and Monte Carlo simulations have still posed practical limitations for widespread adoption. Here we introduce a bolometer platform that directly measures the absorbed thermal energy of the sample and demonstrates that it can help to analyze the atomic number (Z) of the investigated samples. The technique, named Atomic Number Electron Microscopy (ZEM), employs the conservation of energy as the foundation of standardization and can serve as a nearly ideal BSE detector. Our approach combines the strengths of both BSE and ZEM detectors, simplifying quantitative analysis for samples of various shapes and sizes. The complementary relation between the ZEM and BSE signals also makes the detection of light elements or compounds more accessible than existing microanalysis techniques.

Beyond preferences: Beliefs in sustainable investing

We investigate the effect of investors' pro-sustainable beliefs – the beliefs about other investors' pro-sustainable preferences – on sustainable investing. Using an incentive-compatible coordination game that incorporates important aspects of a stock market, we elicit investors' pro-sustainable beliefs. We find that, first, investors with pro-sustainable beliefs invest in sustainable assets, even when controlling for investors' pro-sustainable preferences. Second, investors with pro-sustainable preferences invest more in assets with positive sustainability performance than in assets with negative sustainability performance, a result we do not obtain for investors with pro-sustainable beliefs. This finding underscores the complementary relation and importance of pro-sustainable preferences and beliefs for sustainable investing.

MERCADO DE DEBÊNTURES E FONTES ALTERNATIVAS DE FINANCIAMENTO NO BRASIL: UMA ANÁLISE COMPARATIVA (2004-2014)

ABSTRACT: This study investigates the relation between the corporate bond market and the main debt financing alternatives available to firms in Brazil from 2004 to 2014. In this period, three main sources of debt financing were available: loans from commercial banks, loans from the National Development Bank, and the issuance of international bonds. We analyze the characteristics of each alternative, as well as their advantages and disadvantages in relation to corporate bond issuance, considering three main aspects: i) total cost, which includes the interest rate, taxes and fixed costs; ii) maturity; and iii) contracting speed. The results corroborate the initial hypothesis that, although the alternative debt sources competed with corporate bonds, there was also a complementary relation among them.

A study on intergenerational communication using medication: focused on intuition and deductive reasoning

In contemporary Korean society, which contains diverse thoughts, ideologies, and philosophies, the intuition-first principle needs to be reconsidered. Korean society has already shifted from a collective agricultural society to an individualistic commercial society. People over their 60s tend to suppress personal independence while encouraging dependency inside the group. However, those under their 50s emphasize one’s independence and self-control, and encourage individuals to make their own choices. Particularly, younger generation under 30s, who shows strong individualistic tendencies, are familiar with the concept of deductive reasoning. They tend to understand and judge based on realistic proof, and are not persuaded by intuitive, implicit logics, especially if the explanation for essence and reality is not guaranteed enough. Korean Buddhism, which places enlightenment through intuition at the center of its practice system, needs to contemplate the spirit of the times. The concern about losing its persuasiveness to deduction-familiar generations is based on this point. The Indian epistemology of deductive reasoning has disappeared in Chinese Buddhism, while idealizing intuitive enlightenment is crucial in modern Korean Buddhism. This paper focuses on the comparison between deductive and intuitive reasoning and concludes that the exclusion of discrimination has resulted in Korean Buddhism being perceived mystical religion among young generations. The emphasis on intuitive enlightenment will fortify the compressive image of force-feeding the faith for those aged under 40s. This is a problem that modern Korean Buddhism must address in terms of its religious philosophy. This study presents some limitations. Future research will be devoted to discovering Gyohak of Tang Dynasty in China and the sprit of Seon, which encompasses diverse practice systems. The early first and second Seon masters of Korean Seon schools, who brought Seon practice to Korea, emphasized that two concepts are not seperated but integrated and are in complementary relation. Also, this study was originally intended to but failed to conduct a deep study on the comparison between the meditation practices of Indian Buddhism and the Seon practices of China and Korea. This is because “Sati,” the core of the logical system of meditation, is translated superficially only as "mind" in Chinese. This seems to be a limitation of China's intuitive reasoning logic system and needs further research. Finally, I would like to firmly insist upon Korean Buddhism as a Korean Buddhist. With narrow and closed perspective only inside Korean buddhism while not trying to look beyond boundaries, Korean Buddhism will fail to solve any problem. An optimistic perspective that lacks critical awareness will not be able to provide any significant solution to crumbling Korean Buddhism.

Discovery and Visualization of the Hidden Relationships among N-Glycosylation, Disulfide Bonds, and Membrane Topology.

Membrane proteins (MPs) are functionally important but structurally complex. In particular, MPs often carry three structural features, i.e., transmembrane domains (TMs), disulfide bonds (SSs), and N-glycosylation (N-GLYCO). All three features have been intensively studied; however, how the three features potentially correlate has been less addressed in the literature. With the growing accuracy from computational prediction, we used publicly available information on SSs and N-GLYCO and analyzed the potential relationships among post-translational modifications (PTMs) and the predicted membrane topology in the human proteome. Our results suggested a very close relationship between SSs and N-GLYCO that behaved similarly, whereas a complementary relation between the TMs and the two PTMs was also revealed, in which the high SS and/or N-GLYCO presence is often accompanied by a low TM occurrence in a protein. Furthermore, the occurrence of SSs and N-GLYCO in a protein heavily relies on the protein length; however, TMs seem not to possess such length dependence. Finally, SSs exhibits larger potential dynamics than N-GLYCO, which is confined by the presence of sequons. The special classes of proteins possessing extreme or unique patterns of the three structural features are comprehensively identified, and their structural features and potential dynamics help to identify their susceptibility to different physiological and pathophysiological insults, which could help drug development and protein engineering.

More than words: a multimodal analytical framework for studying the subtitling of swearwords

ABSTRACT This study aims to adopt existing methodologies to build a Systemic Functional Linguistics (SFL)-based multimodal analytical framework capable of analysing swearing and its subtitling in their full multimodal context. The proposed framework offers tools to investigate how the communicative meanings of swearing are constructed through the interaction between different elements in different modes, and the effects of the retention and modification of the intermodal relations on subtitled films. This study finds that swearing is constructed multimodally through three metafunctional levels. Although the original swearwords are mostly omitted or changed to be less offensive in the Chinese subtitles, most communicative meanings of swearing can be inferred from the complementary relation between subtitles and the elements in the spoken and mise-en-scène modes. The study concludes that the focus of subtitle translation analysis should not be on what is lost in the target texts but on the contributions of different elements in different modes and their intermodal relations as well as how individual translation techniques work in a multimodal environment.

Patterns of formal and informal support within teacher induction – latent classes and their implications for novices’ competence and well-being

ABSTRACT Studies on mentored learning to teach commonly focus on the quality of formally arranged mentoring relationships, leaving aside the informal sources of support that surround the mentor-mentee dyad. In this exploratory study, we broaden the scope and investigate how two distinct formal mentoring approaches interact with the informal support provided at teacher training schools in shaping the professional development of beginning teachers. Self-reports from 583 German beginning teachers on mentoring support, peer support, and collegial support are used to identify typical patterns of support during teacher induction. By means of latent class analysis, five support classes with qualitative differences are identified and subsequently compared with regard to their professional skills, self-efficacy, and emotional exhaustion using the BCH 3-step approach. Findings indicate significant differences across groups and a complementary relation between formal and informal support. Implications for effective teacher support within future teacher education are discussed.

Dual-Path Rare Content Enhancement Network for Image and Text Matching

Image and text matching plays a crucial role in bridging the cross-modal gap between vision and language, and has achieved great progress due to the deep learning. However, the existing methods still suffer from the long-tail problem, where only a small proportion contains highly frequent semantics and a long tail proportion is constructed by rare semantics. In this paper, we propose a novel Dual-path Rare Content Enhancement Network (DRCE) to tackle the long-tail issue. Specifically, the Cross-modal Representation Enhancement (CRE) and Cross-modal Association Enhancement (CAE) are proposed to construct dual-path structure to enhance rare content representation and association with the benefit of cross-modal prior knowledge. This structure can effectively exploit the complementary cross-modal relation from different aspects and fuse these information in an adaptively manner by the proposed Adaptive Fusion Strategy (AFS). Moreover, we also propose an alternative re-ranking strategy (ARR) to explore the reciprocal contextual information to refine image-text matching results, which can further suppress the negative effect of long-tail effect. Extensive experiments on two large-scale datasets show the significant improvements and validate the superiority of our method.

Complementary influence maximization under comparative linear threshold model

The influence maximization problem asks to find a small number of early adopters of a product in a social network, such that the expected number of total adoptions is maximized over the network. The problem has been well-studied, but most of the studies focus on the case of a single product or purely competitive products. This paper proposes a new influence diffusion model for multiple complementary products, namely, the comparative linear threshold (Com-LT) model. Under the Com-LT model, we model the complementary relation by reducing the thresholds of nodes. With this model, we study two problems: SelfInfMax and CompInfMax. We prove that these two problems are both NP-Hard under the Com-LT model. For both the SelfInfMax and the CompInfMax problem, we theoretically analyze the monotonicity and submodularity, and accordingly leverage lower bound optimization to devise non-trivial effective approximation algorithms. We conduct experiments over 4 real-world datasets. The experimental results demonstrate the correctness and efficiency of the proposed algorithms.

What do we know about real earnings management in the GCC?

PurposeThe authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context.Design/methodology/approachThe authors' sample consists of 1,892 firm-year observations for the period from 2007–2017, and the authors adopt a panel data approach in investigating the interrelationships in this study. The authors employ different econometrics approach to test the authors' hypotheses.FindingsThe findings reveal that acquiring companies engage more in AEM if compared to REM. In terms of ownership structure, institutional ownership and state ownership mitigate the engagement in REM, whereas foreign ownership is found to be an ineffective mechanism in reducing engagement in REM. The authors report similar findings on ownership structure for AEM. The authors also find that the GCC firms engage more in REM when the firms engage in AEM, suggesting a complementary relation between these two earnings management techniques. These findings are robust after controlling for different aspects including any endogeneity issue in the authors' models.Originality/valueThe authors' research highlights the importance of understanding REM and AEM dynamics in GCC context. Also, the authors' findings on ownership structure suggest that GCC-listed firms can gain from institutional and state ownership which restricts earnings management, improving firm transparency and subsequently impacting firm performance.

Bridging coherence optics and classical mechanics: A generic light polarization-entanglement complementary relation

Bridging coherence optics and classical mechanics: A generic light polarization-entanglement complementary relation

CoPR: Toward Accurate Visual Localization With Continuous Place-Descriptor Regression

Visual Place Recognition (VPR) is an image-based localization method that estimates the camera location of a query image by retrieving the most similar reference image from a map of geo-tagged reference images. In this work, we look into two fundamental bottlenecks for its localization accuracy: reference map sparseness and viewpoint invariance. Firstly, the reference images for VPR are only available at sparse poses in a map, which enforces an upper bound on the maximum achievable localization accuracy through VPR. We therefore propose Continuous Place-descriptor Regression (CoPR) to densify the map and improve localization accuracy. We study various interpolation and extrapolation models to regress additional VPR feature descriptors from only the existing references. Secondly, we compare different feature encoders and show that CoPR presents value for all of them. We evaluate our models on three existing public datasets and report on average around 30% improvement in VPR-based localization accuracy using CoPR, on top of the 15% increase by using a viewpoint-variant loss for the feature encoder. The complementary relation between CoPR and Relative Pose Estimation is also discussed.

IMPLEMENTASI PROGRAM K3 TERHADAP EMPLOYEE SATISFACTION DENGAN MEDIASI EMPLOYEE ENGAGEMENT PADA BRIN BATAN

The purpose of this research is to prove if there is a relationship on occupational safety and health on employee satisfaction with mediation of employee engagement. The research took place at BRIN Batan and aimed at employees and researchers who work in laboratories areas which can be exposed to radioactive radiation and possible other dangerous chemicals. The research managed to obtain 72 respondent data that works in BRIN Batan Labs. The data is processed with IBM SPSS ver software. 22 with PROCESS v3.5 by Andrew F. Hayes add-ons to better see the effect of mediation on the related variable. Through process and analysis of the data, it was found that there’s a positive and significant influence between work safety on employee engagement. A positive and significant relationship was also found in the relationship between K3 and employee satisfaction, and so was the relationship between employee engagement and employee satisfaction. It was also found that the employee engagement does create complementary mediation relation to the other variable in this study.

Complementary relations of entanglement, coherence, steering, and Bell nonlocality inequality violation in three-qubit states

We put forward complementary relations of entanglement, coherence, steering inequality violation, and Bell nonlocality for arbitrary three-qubit states. We show that two families of genuinely entangled three-qubit pure states with single parameter exist, and they exhibit maximum coherence and steering inequality violation for a fixed amount of negativity, respectively. It is found that the negativity is exactly equal to the geometric mean of bipartite concurrences for the three-qubit pure states, although the negativity is always less than or equal to the latter for three-qubit mixed states. Moreover, the complementary relation between negativity and first-order coherence for tripartite entanglement states are established. Furthermore, we investigate the close relation between the negativity and the maximum steering inequality violation. In addition, the complementary relation between negativity and the maximum Bell-inequality violation for arbitrary three-qubit states is obtained. The results provide reliable evidence of fundamental connections among entanglement, coherence, steering inequality violation, and Bell nonlocality.

Cross-Border knowledge pipelines and innovation performance of chinese firms: evidence from Zhangjiang in Shanghai

Abstract It is increasingly emphasized that firms’ innovation depends on external knowledge interaction in the field of economic geography. Global knowledge linkages and interaction plays crucial role in gaining competitive advantage for firms in developing countries because of their immature innovation systems, inspiring a wide academic interest around cross-border knowledge pipelines. However, the existing literature has been silent about the type in which firms employ cross-border knowledge pipelines and neglects the potential importance of firm’s ownership in this process. Using 2015 survey micro-data of 4685 Chinese firms in Zhangjiang National Innovation Demonstration Zone, we investigate how different types of cross-border knowledge pipelines indicated by foreign R&D investment and returnees influence firm’s innovation. The research highlights the positive effects of foreign R&D investment and returnees on firms’ patent innovation, while returnees exerts negative influence on firms’ product innovation. Moreover, there exists a complementary relation between foreign R&D investment and returnees in facilitating firm’s patent innovation. State ownership negatively affects the relationship between foreign R&D investment and firms’ patent innovation.

Entanglement-interference complementarity and experimental demonstration in a superconducting circuit

Quantum entanglement between an interfering particle and a detector for acquiring the which-path information plays a central role for enforcing Bohr’s complementarity principle. However, the quantitative relation between this entanglement and the fringe visibility remains untouched upon for an initial mixed state. Here we find an equality for quantifying this relation. Our equality characterizes how well the interference pattern can be preserved when an interfering particle, initially carrying a definite amount of coherence, is entangled, to a certain degree, with a which-path detector. This equality provides a connection between entanglement and interference in the unified framework of coherence, revealing the quantitative entanglement-interference complementarity. We experimentally demonstrate this relation with a superconducting circuit, where a resonator serves as a which-path detector for an interfering qubit. The measured fringe visibility of the qubit’s Ramsey signal and the qubit-resonator entanglement exhibit a complementary relation, in well agreement with the theoretical prediction.

Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance

PurposeThis review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the current literature regarding the directional relation between tax avoidance and CSR, the authors are able to identify areas where further research on this relation should be targeted to maximize the public interest.Design/methodology/approachThe authors conduct a literature review of articles published in leading journals in the fields of accounting, finance and management. Reputable working papers are included to support emerging trends in the research and suggest meaningful paths forward.FindingsThe literature reveals a complex relation between corporate tax avoidance and CSR. The published research offers theoretical and empirical support for both a substitutive and a complementary directional relation. An actionable takeaway from this review is that corporate taxation must be considered jointly with CSR when seeking to maximize the public interest.Originality/valueThe authors find a rapid influx of research over the past decade that explores the complex directional relation between corporate tax avoidance and CSR. This review will be useful to researchers that are interested in moving beyond a directional characterization of this relation. By synthesizing both established and emerging literature, the authors provide a foundation and direction for future research to examine issues that may directly inform tax or firm policies to increase overall stakeholder welfare.