Who are Gen Y\u27ers and What do They Want From Their Employers?

Question: Who really are Gen Y\u27ers and what do these people want from their employers? What are new and innovative ways of employee recognitions for them? Elaborate on two or three best practices in the market

How Do Multinational Corporations Creatively Address D&I Initiatives Through Corporate Social Responsibility?

Question: What are the indicators of a world class Diversity &Inclusion (D&I) program? How do these correlate to business results? Revised Question: How do multinational corporations (MNCs) creatively address D&I initiatives through cultural competence and Corporate Social Responsibility (CSR)

Practitioners' Judgment and Deferred Tax Disclosure: A Case for Materiality

Against the background of increasing tension between the need for additional disclosure and an information overload in financial statements, this study investigates the relevance of specific tax accounting information in an experimental setting. Participants make judgments on the financial performance, investment attractiveness and tax position of the firm, in absence or in presence of detailed tax information in the other comprehensive income statement. Our results do not support the notion that such deferred tax information has an effect on the judgment of experts, as long as the amounts of deferred tax are normal. However, when the detailed amounts of deferred tax are abnormally high, judgment differs significantly. Our result is important for standard setters, as they may consider further developing guidance in standards (such as IAS 1 and IAS 12) and in the Practice Statement for how to judge materiality of information, in accordance with the materiality principle set forth in IAS 1.31. By doing so, the risk of information overload can be reduced. Our study thus contributes to the current debate on the extent of disclosure. Our results are novel and the method used allows for the isolation of effects and the identification of causal relationships.Series: WU International Taxation Research Paper Serie

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ClovaCall: Korean Goal-Oriented Dialog Speech Corpus for Automatic Speech Recognition of Contact Centers

Automatic speech recognition (ASR) via call is essential for various applications, including AI for contact center (AICC) services. Despite the advancement of ASR, however, most publicly available call-based speech corpora such as Switchboard are old-fashioned. Also, most existing call corpora are in English and mainly focus on open domain dialog or general scenarios such as audiobooks. Here we introduce a new large-scale Korean call-based speech corpus under a goal-oriented dialog scenario from more than 11,000 people, i.e., ClovaCall corpus. ClovaCall includes approximately 60,000 pairs of a short sentence and its corresponding spoken utterance in a restaurant reservation domain. We validate the effectiveness of our dataset with intensive experiments using two standard ASR models. Furthermore, we release our ClovaCall dataset and baseline source codes to be available via https://github.com/ClovaAI/ClovaCall.Comment: 5 pages, 2 figures, 4 tables, The first two authors equally contributed to this wor

Computer Vision-Based Structural Displacement Measurement Robust to Light-Induced Image Degradation for In-Service Bridges

The displacement responses of a civil engineering structure can provide important information regarding structural behaviors that help in assessing safety and serviceability. A displacement measurement using conventional devices, such as the linear variable differential transformer (LVDT), is challenging owing to issues related to inconvenient sensor installation that often requires additional temporary structures. A promising alternative is offered by computer vision, which typically provides a low-cost and non-contact displacement measurement that converts the movement of an object, mostly an attached marker, in the captured images into structural displacement. However, there is limited research on addressing light-induced measurement error caused by the inevitable sunlight in field-testing conditions. This study presents a computer vision-based displacement measurement approach tailored to a field-testing environment with enhanced robustness to strong sunlight. An image-processing algorithm with an adaptive region-of-interest (ROI) is proposed to reliably determine a marker's location even when the marker is indistinct due to unfavorable light. The performance of the proposed system is experimentally validated in both laboratory-scale and field experiments

A SOCIAL CONSTRUCTION OF STRUGGLING READERS IN SECONDARY LITERACY TEACHERS: A COLLECTIVE CASE STUDY

The Social Constructionism and New Literacies Studies supported the idea that the concept of (struggling) reader is not a given but is constructed in social interactions. With the literature review, I found that the frequently used term, struggling reader, was ill-defined and felt the need to see how the concept is used in reading classrooms. In this dissertation study using collective case study method, I explored how secondary teachers working with a group of students considered as struggling in reading construct the concept of struggling readers in their discourses and practices with the two guiding questions: (1) How do teachers identify and define the struggling reader in classrooms? and (2) How does this perception assist and inhibit teacher practices? With the analysis, three constructs and four contexts in the social construction of struggling readers in teachers were revealed. The three constructs include (a) reading assessments, (b) students’ schooling level, and (c) the diverse cultures of students are brought to the classroom were implicated in how teachers thought of struggling readers. Four contexts that affected the social construction of struggling readers in these teachers were (a) a deficit view of student culture, (b) high-stakes standardized testing, (c) everyday communications in school, and (d) absence of teacher education. Inequity from the larger context impacted on the construction of struggling readers in teachers deeply and viciously, by distorting the students' care as patronizing and institutionalizing.Doctor of Philosoph

INFORMATION AND INCENTIVES IN RETAIL SALES

I examine how managers mitigate the side effects of the overly complicated performance evaluation system in the context of a high-end retail industry. The standard performance evaluation system in the industry has evolved to include multiple performance measures. The detailed measures can incentivize employees to perform multiple performance-relevant activities, but they inevitably increase the complexity of the performance evaluation system. The complexity increases the risk of information overload of the employees, decreasing judgment quality and potentially decreasing their performance. Drawing on psychology literature, I postulate two factors moderating the relationship between information overload and performance: 1) disaggregated feedback provides detailed information on each category of performance measures and compensate for each performance measure rather than for overall performance level; 2) feedforward informs employees about how their actions affect their compensation. Both factors mitigate the negative performance effect of information overload by clarifying causality embedded in the complex performance evaluation system to employees. I conduct two field experiments that implement the disaggregated feedback and the feedforward policies for sales outlets of a high-end retail firm, respectively, and examine whether the policies mitigate information overload problem and improve performance. I find that the treatment group exhibits improvement in performance, suggesting that disaggregated feedback and the feedforward reduce information overload.Business Administration/Accountin

Tracing the Transformation of Early Childhood Music Education in Young Children from 1985 to 2010

The purpose of this study was to examine the trends of early childhood music education as they presented themselves from 1985 to 2010 in a major early childhood education journal, Young Children (YC). I reviewed all articles related to music and music education by analyzing the number of articles written per year, article content, and author background. I investigated the quantity and quality of the articles related to music and explored how early childhood professionals’ views on music in education had changed over time. My findings show that scholarship devoted growing attention to music’s role in early childhood education during this period, but that YC featured few music-related articles, tended to treat music as a support for the overall curriculum rather than as a subject in its own right, presented limited information on music education, and published few contributions by music educators