This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between preand post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between ...

The objective of this study was to analyze the satisfaction of the users of a private hospital in terms of a number of attributes of the services in units. This exploratory, descriptive study used a quantitative approach and was developed in a private hospital in the city of São Paulo. The casuistry consisted of 71 users and data collection was performed during the period from March to August 2...

From 1924 to 1948, developmental psychologist Arnold Gesell regularly used photographic and motion picture technologies to collect data on infant behavior. The film camera, he said, records behavior "in such coherent, authentic and measurable detail that ... the reaction patterns of infant and child become almost as tangible as tissue." This essay places his faith in the fidelity and tangibilit...

Efficient asset management on non-current assets is particularly important for a business because it increases shareholders’ value. For this to happen, must carefully analyse the options in deciding amount of investment needed its operations. This research study concerns effects construction firms listed Bursa Malaysia and their relationship with firms’ performance. The efficiency measured by f...

Augmented Reality (AR) has been recognised as one of the promising technologies for the gaming industry. In this study, the authors intend to apply AR technology to develop an interactive educational game. This paper presents an AR featured educational game specifically designed for 4-7 years old pre-school children. The principal objective of this game is to enable children to learn various ab...

In this paper the authors describe a new tangible liquid interface based on ferromagnetic fluid. Our interface combines properties of both liquid and magnetism in a single interface which allows the user to directly interact with the liquid interface. Our dynamic liquid interface, which we call Animafluid, uses the physical qualities of ferromagnetic fluids in combination with pressure sensors,...

In the physical world, products and services are traditionally distinguished from each other on the basis of tangibility and intangibility; indeed, services are often described as intangible products. In the virtual world of the fixed and mobile Internet, however, this distinction is no longer appropriate: both products and services become intangible. This is essentially because the Internet is...

This investigation examines consumers' preferred loyalty program (LP) designs across two retail contexts, grocery retailing and perfumery, with varying degrees of personal involvement. The research employs in-store full profile conjoint analysis by using the following attributes: timing of the reward, reward compatibility with the store's image, and tangibility. Our research reveals that the un...

Blended Reality Space is our term for an interactive mixed-reality environment where the physical and the virtual are intimately combined in the service of interaction goals and communication environments aimed at health support and rehabilitation. The present study examines the effect on rated presence and self-presence of three key factors in the way blended realities may be implemented for t...

Shopping orientations are useful in the study of patronage behaviour including store loyalty, brand loyalty, in-home shopping, and out-shopping. This paper describes an empirical study that examined the relationship between shopping orientations, product types, and consumer intentions to use the Internet for shopping. Analyses of data collected from over 750 survey respondents reveal that home,...