Textual Analysis Research Articles

Policy Instrument Preferences and Optimization Strategies: Based Text Analysis of Provincial-Level Education Digitalization Policy from China

Policy Instrument Preferences and Optimization Strategies: Based Text Analysis of Provincial-Level Education Digitalization Policy from China

Digital transformation, green innovation, and audit fees

Under the trend of synergistic development of digitalization and greening, this paper investigates the impact of enterprise digital transformation on audit fees and its mechanism, by using textual analysis and performing empirical tests on the data of Chinese listed companies from 2007 to 2021. It is found that enterprise digital transformation significantly increases audit fees, and green innovation partially mediates this process. The study results are robust, even after a series of robustness tests. When financing constraints and environmental regulations are low, the mediating role of green innovation between digital transformation and audit fees is more significant. In addition, green innovation has a stronger mediating role between the use of underlying technology and audit fees, while green substantive innovation has a stronger mediating role between digital transformation and audit fees. This study investigates the effect of enterprise digital transformation on audit fees from the standpoint of green innovation. It offers a new perspective on how accounting firms make audit pricing decisions, provides guidance for enterprise digital transformation and green innovation, and gives an opportunity for China to promote the synergistic transformation and development of digitalization and greening to achieve the dual-carbon goal.

How firm’s perception of economic policy uncertainty influences innovation quality

ABSTRACT Comprehending the consequences of firms’ perception of uncertainty is crucial in the context of a dynamic global economy. Based on a data set of China A-listed firms during 2007-2019, this paper constructs the indicator of firms’ perception of economic policy uncertainty (PEPU) through a textual analysis approach and examines its impact on the quality of firms’ innovation outputs. Employing multi-dimension measures, we find that corporate PEPU has a noteworthy negative impact on the quality of corporate innovation output. Further analysis shows that firms scale down their R&D investment intensity and gravitate towards conservative R&D projects as firms’ PEPU rises. Additionally, the firm will enhance its collaborative R&D efforts with other firms to mitigate risk. These strategic R&D behaviors guarantee the quantitative stability of a firm’s innovation output, but they also undermine firms’ innovation quality. These findings have significant policy implications for the policy-making process in emerging markets.

Can local and global geopolitical risk predict governments' military spending behaviour? International evidence

AbstractGeopolitical risk, encompassing wars, terrorism, and tensions between states, exerts a significant impact on global affairs. Previous studies have examined the relationship between geopolitical risk and military spending. However, these studies were limited by certain shortcomings in the measurement tools used to assess geopolitical risk. The introduction of a new geopolitical risk index, leveraging textual analysis technology, offers a way to overcome some of these limitations. Despite this advancement, research exploring the predictive capacity of this geopolitical risk index on military spending behaviour remains scarce. Specifically, no previous studies have investigated the predictive power of both local and global geopolitical risk indices on military spending behaviour. To bridge this gap, this study employs panel VAR analysis for 34 countries worldwide, spanning from 1993 to 2022. The results indicate that the military spending behaviour of countries is significantly influenced by local geopolitical risk rather than global geopolitical risk. Furthermore, the findings also reveal that an increase in geopolitical risk during a given year can predict military spending behaviour in the subsequent 2 years. These findings provide valuable insights for policymakers seeking to understand governments' behaviour regarding military spending.

Looking backwards to move forwards: insights for climate change adaptation from historical Māori relocation due to natural hazards in Aotearoa New Zealand

Climate change relocation of Indigenous communities is increasing globally. For Māori (the Indigenous peoples of Aotearoa New Zealand), many pā (complexes of significant structures) are at risk to climate change impacts with relocation as one potential adaptation option. For Indigenous peoples, this step is not taken lightly, as connection to place is imperative. The aim of this research is to highlight some histories of Māori communities relocating in response to natural hazards, providing insights from the past to help plan for future adaptation. To do this, we undertook a national-scale textual analysis and identified 51 examples of pā relocating in response to natural hazards since pre-1840. We then focused on a case study with members of two iwi (tribes), who relocated following the 1886 eruption of Mount Tarawera to identify enablers and barriers to relocation, and to draw insights to assist with Māori-led responses to climate change adaptation. We found that key enablers of relocation included whānau (family)-level decision-making, cultural norms of awhi (support), whanaungatanga (relationships), whakapapa (genealogical connection), koha (donation), tuku whenua (gifts of land), and mātauranga Māori (Māori knowledge). In summary, Māori and other Indigenous peoples have rich histories of relocations, utilising their own Indigenous knowledge, local implementation, and adaptability to natural hazards that can be implemented in our modern context.

The role of regulatory policies in organizational culture: Insights from the education industry.

On February 26, 2018 and July 24, 2021, the Chinese government respectively issued two significant regulatory policies to address the problems caused by off-campus training institutions in terms of students' extra-curricular and family financial burdens. These policies have had a tremendous and far-reaching impact on the off-campus training industry in China. With the help of these two events, we explored the role of industry-level regulatory policies in shaping and forming organizational culture. This paper adopts a text analysis method, combined with the dimensions of the Denison Organizational Culture Survey (DOCS) and MAXQDA 18 software, to obtain data on corporate culture. Then, the approaches of regression discontinuity in time (RDiT) and regression discontinuity (RD) designs with multiple cutoffs are used to estimate the policy treatment effect. This empirical research suggests that regulatory policies have a significant impact on corporate culture. Moreover, regulatory policies of varying degrees of strictness have differential effects on different dimensions of corporate culture. The research findings contribute to the theories of corporate culture and can guide enterprises to evaluate the impact of policies on corporate culture more clearly, thereby enabling them to make wiser operation decisions.

Building a Value-Based Workforce Through Islamic Work Value-Based Recruitment: A Conceptual Review

Building a Value-Based Workforce Through Islamic Work Value-Based Recruitment: A Conceptual Review

Effectiveness of PBL in Improving Managerial Psychology Learning

Effectiveness of PBL in Improving Managerial Psychology Learning

Sentiment Analysis by Hierarchical Deep Neural Networks for Audience Opinion Mining

The prominent applications of sentiment analysis encompass various fields, including marketing, customer service, and communication. The conventional bag-of-words approach for measuring sentiment only counts term frequencies, while neglecting the position of the terms within the discourse. As a remedy, this research aims to build a discourse-aware approach upon the discourse structure of documents. For this purpose, rhetorical structure theory (RST) is utilized to label (sub-) clauses according to their hierarchical relationships, and then polarity scores are assigned to individual leaves. To learn from the resulting rhetorical structure, a hierarchical category structure-based deep recurrent neural network is proposed to infer underlying tensors of salient passages of narrative materials to process the complete discourse tree. The significance of this study lies in enhancing the structure of exploding and vanishing gradients in deep recurrent neural networks and also improving evaluation criteria in text analysis using the structure of opinion mining. The proposed approach is RST-HRNN. Exploding gradients is a process in the backpropagation stage aimed at continuously sampling the gradient of the model parameter in the opposite direction based on the weight (w), which is continuously updated until reaching the minimum global function.

Gym and Fitness Injuries amongst those Aged 16–64 in New Zealand: Analysis of Ten Years of Accident Compensation Corporation Injury Claim Data

BackgroundTo provide epidemiological data for minor and moderate-to-serious injury claims for gym and fitness related injuries amongst those aged 16–64 in New Zealand, to inform the development of an injury prevention program.MethodsRetrospective analytical review of gym and fitness related injury entitlement minor and moderate- to-serious Accident Compensation Corporation (ACC) claims from 1 July 2011 to 30 June 2020. Data were analysed by cause of injury, geographical region, sex, age, body site and injury type. Qualitative analysis of free text describing the activity causing the injury was conducted.ResultsOver the ten-year period, 16–64 year olds made 345,254 injury claims, costing ACC NZ$241,298,275 in treatment charges. Soft tissue injuries were the most prevalent making up 96% (331,343) of all claims and 88% (NZ$213,049,197) of the total charges. Strenuous movement with lifting (n = 154,467, 47%), strenuous movement without lifting (n = 84,469, 25%), impact/contact with object (n = 39,610, 12%) and impact/contact with ground (n = 25,351, 8%) were the top four mechanisms resulting in injury, accounting for 92% of soft tissue injuries. Males and females aged 21 to 30 years old were most frequently injured. The four most injured body sites (lower back/spine, shoulder, knee, neck/back of head) accounted for 63% of injuries in females, and 65% in males.ConclusionsThe most common cause of injury from gym and fitness activity claims in 16–64 year olds in New Zealand was lifting/carrying/strain resulting in lower back/spine and shoulder (including clavicle/blade) soft tissue injuries. Soft tissue injuries accounted for 96% of the total claims. Males and females aged 21 to 30 years old were most frequently injured age group.

Using Bibliometrics and Grounded Theory in Investigating Factors Influencing Profit Distribution in Integrated Project Delivery Projects

Integrated project delivery (IPD) has gained significant attention as an effective alternative to traditional project delivery models. Profit distribution is a crucial aspect of IPD projects, influencing their overall success. This study aims to investigate the key factors impacting profit distribution to offer strategic guidance for project management practices. The study employs a comprehensive bibliometric analysis to establish an updated research framework in this domain. Through this analysis, 24 articles with highly relevant and extensively cited sources are identified for further examination. Grounded theory is subsequently applied to distill the findings. This process yields a foundational theoretical framework that delineates the factors influencing profit distribution in IPD projects, namely, contribution, resource-based input, effort level, and risk sharing. Additionally, a textual analysis of ten burst words is conducted to discern research trends and identify future areas of study. This research contributes to the existing literature by addressing gaps and providing a roadmap for future IPD investigations. A theoretical framework of influencing factors in profit distribution in IPD projects is developed based on the literature. The findings not only enhance understanding of profit distribution dynamics in IPD projects but also guide the implementation and optimization of IPD practices.

Understanding older people's voice interactions with smart voice assistants: a new modified rule-based natural language processing model with human input

The COVID-19 pandemic has expedited the integration of Smart Voice Assistants (SVA) among older people. The qualitative data derived from user commands on SVA is pivotal for elucidating the engagement patterns of older individuals with such systems. However, the sheer volume of user-generated voice interaction data presents a formidable challenge for manual coding. Compounding this issue, age-related cognitive decline and alterations in speech patterns further complicate the interpretation of older users’ SVA voice interactions. Conventional dictionary-based textual analysis tools, which count word frequencies, are inadequate in capturing the evolving and communicative essence of these interactions that unfold over a series of dialogues and modify with time. To address these challenges, our study introduces a novel, modified rule-based Natural Language Processing (MR-NLP) model augmented with human input. This reproducible approach capitalizes on human-derived insights to establish a lexicon of critical keywords and to formulate rules for the iterative refinement of the NLP model. English speakers, aged 50 or older and residing alone, were enlisted to engage with Amazon Alexa™ via predefined daily routines for a minimum of 30 min daily spanning three months (N = 35, mean age = 77). We amassed time-stamped, textual data comprising participants’ user commands and responses from Alexa™. Initially, a subset constituting 20% of the data (1,020 instances) underwent manual coding by human coder, predicated on keywords and commands. Separately, a rule-based Natural Language Processing (NLP) methodology was employed to code the identical subset. Discrepancies arising between human coder and the NLP model programmer were deliberated upon and reconciled to refine the rule-based NLP coding framework for the entire dataset. The modified rule-based NLP approach demonstrated notable enhancements in efficiency and scalability and reduced susceptibility to inadvertent errors in comparison to manual coding. Furthermore, human input was instrumental in augmenting the NLP model, yielding insights germane to the aging adult demographic, such as recurring speech patterns or ambiguities. By disseminating this innovative software solution to the scientific community, we endeavor to advance research and innovation in NLP model formulation, subsequently contributing to the understanding of older people's interactions with SVA and other AI-powered systems.

Unveiling Masculinity: A Critical Analysis of Gender Representation in Men's Fragrance Advertisements

The aim of this study is to examine how male sexuality is visually portrayed in advertisements for men's perfume and to investigate the notions of masculinity, gender, and sexuality depicted therein. Through a visual text analysis approach rooted in social semiotic theory with literature study, the study examines 27 advertisements predominantly from Western countries (Specifically France and Italy), analyzing elements such as visual composition, gendered representations, and societal implications. The analysis of the sampled images reveals stereotypical representations of male and female sexuality, conveyed through the use of sexuality and gender concepts. For male consumers, exposure to these representations may lead to the internalization of these ideals, influencing their self-image and behavior. These representations not only maintain existing power differentials but also hinder progress towards gender equality and challenging societal norms.

Computational Legal Studies Comes of Age

Computational analysis techniques are transforming empirical legal scholarship. Two paradigms have emerged: law-as-code, which seeks to represent legal rules in a logical, executable format; and law-as-data, which leverages quantitative analysis of legal texts to reveal patterns and insights. This article surveys these approaches, emphasizing recent developments in large language models and generative artificial intelligence (AI). Law-as-code systems have enabled applications from tax preparation software to smart contracts, but realizing the vision of fully computational law has proven challenging. Law-as-data techniques like natural language processing and machine learning have charted the semantic relationship between courts and illuminated changes in judicial culture. Generative models showcase AI's explosive progress, with impressive feats like passing the U.S. bar example, but they also highlight limitations like factual inaccuracy and interpretability issues. Hybrid approaches integrating computational law, data science, and AI offer a promising research direction. As these tools spread, legal scholars can analyze more legal data than ever before, but they must remain cognizant of challenges like biased or low-quality data and linguistic/cultural limitations. Used judiciously alongside traditional methods, computational analysis has the potential to revolutionize empirical legal studies.

Indigenous Environmental Consciousness and Life Interconnections: The Aesthetics of Tamang Songs by Tamba

The indigenous communities remain in close, harmonious, and respectful relationship with nature. They acknowledge nature as nourishing mother and a source of energy that gives life to each and every being on earth. The Tamang, one of the indigenous communities of Nepal, shares intricately closer ties with nature. They worship nature and wish to remain under the ever oozing blessing of mother earth. The popular folk narratives and myths among the Tamangs illustrate immense respect and appreciation of nature, which are mostly sung by Tamba, the spokesperson of Tamang community. This paper examines eco-consciousness of Tamang community in the selected songs of Tamba, which are taken from Shantabir Lama (Pakhrin)’s book Tamba kaiten whai rimthim [Ancestral custom and songs of the Tamangs] (2014). The paper focuses on analyzing Tamangs’ perception of nature and significance of their indigenous knowledge in terms of nature-human harmonious bonding. The paper uses textual analysis to examine the selected songs of Tamba, incorporating the concept of Tamang knowledge and aesthetics to shed light on eco-consciousness of the Tamangs of Nepal.

Technology-Based Forensic Auditing and Financial Crime Detection: An Empirical Analysis of Deposit Money Banks in Nigeria

The advent and rapid rate of technological development have prompted various fields of study to receive a new touch. One of those fields of study that has been revamped by the technological revolution is accounting. This study examined technology-based forensic auditing and financial crime detection: an empirical analysis of deposit money banks in Nigeria. The research design adopted in the study is the survey design. The survey design was adopted because the data for the study was extracted through the primary method of distributing questionnaires to the respective respondents. The population of the study is made up of the accounting staff of some selected deposit money banks in Abuja, Nigeria. The total population is made up of 58 persons. The method that was used in collecting data for the study was the questionnaire instrument. The questionnaire was distributed to the respondents to extract specific information in line with the objectives of the study. The method of data analysis that was used in this study is multiple linear regression with the application of the Ordinary Least Squares (OLS) technique. The findings of the study reveal that technology-based forensic auditing contributes significantly to financial crime detection in selected deposit money banks in Nigeria. The implication of this finding is that deposit money banks have already embraced and started applying technologically based forensic auditing in their financial crime explorations. It is therefore the recommendation of the study that auditors should stay abreast of the updates of other technological forensic auditing tools and step up their financial intelligence skills by embedding textual analysis in audit engagement to sharpen their skepticism for proper audit evidence and also favorably influence the technological forensic audit quality.

TURKIC SOURCES ABOUT THE PROTECTORATE OF THE OTTOMAN EMPIRE IN KASHGARIA (SECOND HALF OF THE 19TH CENTURY)

The article, based on information from the works of East Turkestan historians, examines the relationship of the Ottoman Empire with the state of Yakup Beg, which arose in Kashgaria in the second half of the 19th century. The purpose of the study is to conduct an in-depth study and conduct a source study, textual analysis of information from East Turkistan historians, which contain important and valuable information about the connections of the Ottoman Empire with Kashgaria and its neighbouring regions of Central Asia (Kazakhstan, Uzbekistan, Kyrgyzstan, etc.). The study is based on conclusions formed during a comparative analysis of information from Turkic written sources with archival materials and data from unique scientific literature. In the course of preparing the article, to determine the completeness and reliability of the information provided, comparative-contrastive, comparative-historical and problem-chronological methods, methods of analysis, collection, and synthesis of information were also used. This technique was used to compare essential documents on the records management of the Ottoman and Russian Empires of the period under study, stored in the archives and funds of various countries, with information from local East Turkestan historians. It should be noted that relations between the two states developed in the context of the “Great Game” policy of the great powers towards Central Asia. The works of local East Turkestan historians provide extensive information on events related to the relationship between the Zhetyshar state (the state of Yakup-bek) and the Ottoman Sultanate. The authors describe these events with tremendous verve and enthusiasm. The unity of the Turkic-speaking peoples, who for centuries nourished each other with great faith and hope, is reflected in the works of historians.

Analyzing Monarchy and Republicanism in Machiavelli's The Prince: A Corpus-Based Study of Political Representations

This research filled a research gap in the utilization of corpus and discourse analysis in The Prince. Niccol Machiavellis paramount treatise, The Prince, persists in generating scholarly discourse and contentious discussions due to its forthright examination of political expediency within the turbulent milieu of Renaissance Italy. Although Machiavelli's impact permeates the discipline of political science, the preponderance of examinations of his oeuvre has been conducted from political and philosophical perspectives, resulting in a dearth of analysis from a linguistic standpoint. Traditional discourse analysis has played a critical role in investigating attitudes, but it tends to focus on a small number of texts only, which leads to concerns from the perspective of statistics. This study aims to use a new prevailing method combining corpus-based research with manual text analysis, to investigate Machiavellis attitudes toward Republics, by analyzing his famous work The Prince. An analytical model based on the attitude schema is proposed to explicate the strategies for encoding attitudes. Analysis shows that Machiavellis attitudes towards Republicanism are characterized by a series of positive judgments of propriety, creating a positive image of Republicanism, whereas when Republicanism is mentioned, his attitudes are characterized by his favor. It is found that negative attitudes are always expressed implicitly by recounting events that elicit the attitudes (i.e. behaviors of the monarchies or republics) and performing speech acts that are motivated by the attitudes.

The Way to Ignite Creativity: An Overview of Patterns in Interdisciplinary Curriculum

The increasing demand for innovative talents in society has led to a focus on cultivating people who are socially connected and can work both within and outside their discipline. An interdisciplinary curriculum is an innovative way of learning and teaching, aiming to help students improve their creativity. Studies have shown that high school students who employ interdisciplinary or integrated methods achieve better academic performance than those who do not. However, few ways about interdisciplinary curriculum direction and supporting true fusion of disciplines have been understood by teachers or teaching administrators. This thesis uses documentation methods, including text analysis and comparative studies, to analyze patterns in interdisciplinary curriculum design and propose appropriate scenarios using these patterns. In the thesis, the patterns have been divided into four catalogues standard basis, concept basis problem basis and project basis. The study aims to shape common key points that are more concrete, understandable, and actionable for future research in interdisciplinary curricula.

General and Substantive Accountability in Nursing Home Services: Assessing Messages from the Demand Side and the Supply Side

ABSTRACT This study examines the extent to which general and substantive accountability is integrated into the language used by key actors involved in nursing home services. Particularly, we investigate the messages used by the supply side, which includes public and private organizations involved in residential care for older adults, and the demand side, which comprises organizations representing service beneficiaries. Moreover, we explore the alignment between the messages used by both sides of the accountability relationship. In the context of Spanish nursing homes, we analyzed a corpus of tweets by organizations from both sides of the accountability relationship, from one year before the outbreak of COVID-19 restrictions to after their implementation. Using text analysis techniques, we found that messages related to general and substantive accountability had a low priority before and after the outbreak. Public organizations were slightly more likely to employ general accountability terms than private organizations. This is particularly in non-crisis situations, although less frequently than organizations representing beneficiaries. Our analysis demonstrates a lack of convergence between the messaging on the supply and demand sides, indicating a communication breakdown between the two sides in the accountability relationship.