Digital Commons Network^™

Bundled Earnings Guidance And Analysts' Forecast Revisions, Charles Hsu, Rencheng Wang

Research Collection School Of Accountancy

Bundling managerial earnings guidance with quarterly earnings announcements (EAs) has become an increasingly common practice. This study investigates the impact of bundled guidance on analysts' forecast revisions. Our findings indicate that analysts respond more to bundled guidance than non-bundled guidance. This effect increases with analysts' time pressure and cognitive constraints around the EA. Analysts' revisions also incorporate more of the bundled management guidance when accompanied by additional information, such as conference calls. We further find that analysts revise their forecasts more quickly following bundled guidance than non-bundled guidance. Together, these findings are consistent with the notion that analysts place more …

The Impact Of The Ifrs 9 Expected Loss Approach On Accounting Conservatism, Clarence Goh, Chu Yeong Lim, Kevin Ow Yong

Research Collection School Of Accountancy

Using an experimental setting, this paper examines the impact of the International Financial Reporting Standard (IFRS 9) expected credit loss (ECL) approach on accounting conservatism. The ECL approach enables banks to incorporate loan loss provisions (LLP) on a timelier basis and help bank regulators anticipate weaknesses in banks’ loan portfolios. Conversely, the ECL model could be more susceptible to managerial discretion. More conservative bank managers might make excessivecredit provisions. Our findings show that high conservatism is positively associated with higher levels of LLP. In addition, the effect of accounting conservatism is contingent upon the type of loan loss model. We …

Infodemic: The Effect Of Death-Related Thoughts On News-Sharing, Amy J. Lim, Edison Tan, Tania Lim

Research Collection School of Social Sciences

Research on the sharing of fake news has primarily focused on the manner in which fake news spreads and the literary style of fake news. These studies, however, do not explain how characteristics of fake news could affect people’s inclination toward sharing these news articles. Drawing on the Terror Management Theory, we proposed that fake news is more likely to elicit death-related thoughts than real news. Consequently, to manage the existential anxiety that had been produced, people share the news articles to feel connected to close others as a way of resolving the existential anxiety. Across three experimental studies (total …

The Sacred And Profane Of Japan’S Nuclear Safety Myth: On The Cultural Logic Of Framing And Overflowing, Hiro Saito

Research Collection School of Social Sciences

Any policy requires a ‘frame’ and, by the same token, entails an ‘overflow’, externalizing a certain part of the world as irrelevant. This mundane business of policy framing and overflowing became an urgent matter of concern in Japan in March 2011, as the Fukushima nuclear disaster exposed how the existing frame of nuclear safety had permitted the fatal overflow of severe accident management. In fact, despite the creation of the new regulatory agency in September 2012, the post-Fukushima frame of nuclear safety continued to externalize off-site evacuation planning – a key component of severe accident management – until March 2015. …

Setiya On Consequentialism And Constraints, Ryan Cox, Matthew Hammerton

Research Collection School of Social Sciences

It is widely held that agent-neutral consequentialism is incompatible with deontic constraints. Recently, Kieran Setiya has challenged this orthodoxy by presenting a form of agent-neutral consequentialism that he claims can capture deontic constraints. In this reply, we argue against Setiya's proposal by pointing to features of deontic constraints that his account fails to capture.

Networks, Stocks, And Climate Change: A New Approach To The Study Of Foreign Investment And The Environment, Andrew Jorgenson, Rob Clark, Jeffery Kentor, Annika Marie Rieger

Research Collection School of Social Sciences

This study offers a new approach to the study of foreign direct investment (FDI) and the environment. We argue that both the accumulation of inward FDI and a nation's position in the global network of FDI could facilitate either environmentally beneficial spillover effects and technology transfers or the outsourcing and distancing of environmentally harmful and ecologically unsustainable economic activities. In other words, the environmental impacts, good or bad, are potentially greater for nations that occupy more central positions in the world's FDI network and for nations with relatively larger amounts of inward FDI. To test these arguments, we estimate cross-national …

Russian Logics And The Culture Of Impossible: Part 1. Recovering Intelligentsia Logics, Ksenia Tatarchenko, Anya Yermakova, Liesbeth De Mol

Research Collection College of Integrative Studies

This article reinterprets algorithmic rationality by looking at the interaction between mathematical logic, mechanized reasoning, and, later, computing in the Russian Imperial and Soviet contexts to offer a history of the algorithm as a mathematical object bridging the inner and outer worlds, a humanistic vision that we, following logician Vladimir Uspensky, call the “culture of the impossible.” We unfold the deep roots of this vision as embodied in scientific intelligentsia. In Part I, we examine continuities between the turn-of-the-twentieth-century discussions of poznaniye—an epistemic orientation towards the process of knowledge acquisition—and the postwar rise of the Soviet school of mathematical logic. …

Influence Of Rapid Covid-19 Vaccine Development On Vaccine Hesitancy, Sonny Rosenthal, Christopher L. Cummings

Research Collection College of Integrative Studies

Introduction: In the race to deploy vaccines to prevent COVID-19, there is a need to understand factors influencing vaccine hesitancy. Secondary risk theory is a useful framework to explain this, accounting for concerns about vaccine efficacy and safety. Methods: During the first week of July, 2020, participants (N = 216) evaluated one of three different hypothetical vaccine scenarios describing an FDA-approved vaccine becoming available “next week,” “in one year,” or “in two years.” Dependent variables were perceived vaccine efficacy, self-efficacy, perceived vaccine risk, and vaccination willingness. Covariates included vaccine conspiracy beliefs, science pessimism, media dependency, and perceived COVID-19 risk. Data …

Development And Validation Of A Lifestyle Behavior Tool In Overweight And Obese Women Through Qualitative And Quantitative Approaches, Chee Wai Ku, Loo Rachel, Cheryl Lim, Jacinth Jia Xin Tan, Joey Ho, Wee Meng Han, Xiang Wen Ng, Jerry Chan, See Ling Loy

Research Collection School of Social Sciences

There is a paucity of effective intervention tools for overweight/obese women to assess, guide and monitor their eating behavior. This study aimed to develop a lifestyle intervention tool, assess its acceptability and usefulness, and verify its construct validity in overweight/obese women. The 6P tool (Portion, Proportion, Pleasure, Phase, Physicality, Psychology) was developed and 15 women with a body mass index (BMI) ≥ 25 kg/m2 were interviewed to assess its perceived acceptability and usefulness. Subsequently, the revised 6P tool was tested in 46 women with a BMI ≥ 25 kg/m2. The Three-Factor Eating Questionnaire (TFEQ), International Physical Activity Questionnaire-Short (IPAQ), and …

Does Bedtime Music Listening Improve Subjective Sleep Quality And Next-Morning Well-Being In Young Adults? A Randomized Cross-Over Trial, Nadyana M. Majeed, Verity Y. Q. Lua, Jun Sen Chong, Zoey Lew, Andree Hartanto

Research Collection School of Social Sciences

Previous research has found that young adults exhibit patterns of poor sleep and that poor sleep is associated with a host of negative psychological consequences. One potential intervention to improve sleep quality is listening to music at bedtime. Although there exist previous works investigating the efficacy of listening to music as a form of sleep aid, these works have been hindered by statistically weak designs, a lack of systematic investigation of critical characteristics of music that may affect its efficacy, and limited generalizability. In light of the limitations in the existing literature, a 15-day randomized cross-over trial was carried out …

Smartphone Addiction And Checking Behavior Predict Aggression: A Structural Equation Modeling Approach, Shuna Shiann Khoo, Hwajin Yang

Research Collection School of Social Sciences

Despite the potential risks of excessive smartphone use for maladaptive outcomes, the link between smartphone use and aggression remains less understood. Furthermore, prior findings are inconclusive due to a narrow focus on limited aspects of smartphone use (e.g., screen time) and reliance on self-reported assessments of smartphone use. Therefore, using objective measures of smartphone use, we sought to examine the associations between several key indices of smartphone use—screen time, checking behaviors, and addictive tendency—and multifaceted aggression (i.e., confrontation, anger, and hostility). In a cross-sectional study, we administered a series of questionnaires assessing aggressive tendencies (i.e., The Aggression Questionnaire) and various …

Adverse Reactions Following Covid-19 Vaccination: An Ecuadorian Experience, Emanuel Vanegas, Karla Robles-Velasco, María F. Osorio, María José Farfán Bajaña, Zouina Sarfraz, Azza Sarfraz, Juan Carlos Fernández Cadena, Derly Madeleiny Andrade Molina, Matias Panchana Lascano, Ivan Cherrez-Ojeda

Department of Paediatrics and Child Health

Background: Limited large-scale studies have been conducted to investigate the adverse effects of COVID-19 vaccine in Latin America, particularly among the healthcare worker (HCW) population in Ecuador. The objective of this study was to assess a cohort of Ecuadorian healthcare workers for adverse reactions following vaccination with the Pfizer-BioNTech vaccine.
Methods: We conducted an observational cross-sectional study to assess the potential adverse reactions to the Pfizer-BioNTech COVID-19 vaccine among a sample of healthcare workers (HCWs) in the city of Guayaquil, Ecuador, from March to May 2021.
Results: The sample comprised 1291 patients, with a mean age of 39.3 years (SD, …

Effect Of 3 Days Of Oral Azithromycin On Young Children With Acute Diarrhea In Low-Resource Settings: A Randomized Clinical Trial, Antibiotics For Children With Diarrhea (Abcd) Study Group, Tahmeed Ahmed, Farah Naz Qamar, Mohammad Tahir Yousafzai, Shahida Qureshi, Sadia Shakoor, Rozina Thobani, Aneeta Hotwani, Furqan Kabir, Jan Mohammed

Department of Paediatrics and Child Health

Importance: World Health Organization (WHO) guidelines do not recommend routine antibiotic use for children with acute watery diarrhea. However, recent studies suggest that a significant proportion of such episodes have a bacterial cause and are associated with mortality and growth impairment, especially among children at high risk of diarrhea-associated mortality. Expanding antibiotic use among dehydrated or undernourished children may reduce diarrhea-associated mortality and improve growth.
Objective: To determine whether the addition of azithromycin to standard case management of acute nonbloody watery diarrhea for children aged 2 to 23 months who are dehydrated or undernourished could reduce mortality and improve linear …

Rmix: Learning Risk-Sensitive Policies For Cooperative Reinforcement Learning Agents, Wei Qiu, Xinrun Wang, Runsheng Yu, Xu He, Rundong Wang, Bo An, Svetlana Obraztsova, Zinovi Rabinovich

Research Collection School Of Computing and Information Systems

Current value-based multi-agent reinforcement learning methods optimize individual Q values to guide individuals' behaviours via centralized training with decentralized execution (CTDE). However, such expected, i.e., risk-neutral, Q value is not sufficient even with CTDE due to the randomness of rewards and the uncertainty in environments, which causes the failure of these methods to train coordinating agents in complex environments. To address these issues, we propose RMIX, a novel cooperative MARL method with the Conditional Value at Risk (CVaR) measure over the learned distributions of individuals' Q values. Specifically, we first learn the return distributions of individuals to analytically calculate CVaR …

Hrpdf: A Software-Based Heterogeneous Redundant Proactive Defense Framework For Programmable Logic Controller, Ke Liu, Jing-Yi Wang, Qiang Wei, Zhen-Yong Zhang, Jun Sun, Rong-Kuan Ma, Rui-Long Deng

Research Collection School Of Computing and Information Systems

Programmable logic controllers (PLCs) play a critical role in many industrial control systems, yet face increasingly serious cyber threats. In this paper, we propose a novel PLC-compatible software-based defense mechanism, called Heterogeneous Redundant Proactive Defense Framework (HRPDF). We propose a heterogeneous PLC architecture in HRPDF, including multiple heterogeneous, equivalent, and synchronous runtimes, which can thwart multiple types of attacks against PLC without the need of external devices. To ensure the availability of PLC, we also design an inter-process communication algorithm that minimizes the overhead of HRPDF. We implement a prototype system of HRPDF and test it in a real-world PLC …

Categorization And Frequency Of Indications For Packed Cell Transfusion In The Preterm Newborn During The Initial Hospital Stay At A Tertiary Care Hospital: A Cross-Sectional Study, Shirin Surani, Heeramani Lohana, Sheraz Ahmed, Rabia Hassan, Sapna Kewalani, Khalil Ahmed

Department of Paediatrics and Child Health

Introduction: Packed cell transfusion is a lifesaving procedure in premature babies as they have more complications as compared to babies who are born at term. Complications related to prematurity increase as gestational age decreases and anemia is one of the complications of prematurity which needs packed cell transfusions. To date, when to transfuse preterm babies and what would be the threshold for hemoglobin and hematocrit is still a point of argument as well as liberal versus restrictive transfusion protocols have been developed but what should be followed still needs more data. In our study, we have observed frequencies of different …

Conceptualising A Role For The Common Law In Environmental Protection In Singapore, Kenny Chng

Research Collection Yong Pung How School Of Law

In Singapore, the key institutions driving environmental protection are the legislature and the executive. The judiciary’s role in environmental protection has thus far been relatively minor. By drawing upon environmental law theory and comparative analysis of other common law jurisdictions, this paper aims to explore avenues through which the common law can be engaged more meaningfully to further environmental protection in Singapore. A conceptualisation of environmental law as directed at furthering the rule of law by promoting carefully-considered and participatory environmental governance will be suggested as a fruitful way forward for thinking about the role of the common law in …

'Good Administration' And The 'Good': The Normative Foundation For The Protection Of Legitimate Expectations, Wei Yao, Kenny Chng

Research Collection Yong Pung How School Of Law

An idea that has gained significant traction in both case law and academic commentary as a justification for the protection of legitimate expectations is the concept of ‘good administration’. Going beyond the usual criticisms of the concept’s ambiguity, this article aims to highlight an additional set of difficulties with the invocation of ‘good administration’ as the normative justification for the doctrine. This article’s central argument is that the concept of ‘good’ invoked by the idea of ‘good administration’ inevitably falls to be substantiated by a particular conception of what the ‘good’ requires as a matter of political philosophy. And given …

Stamp Duty Traps To Watch Out For, Hern Kuan Liu, Vincent Ooi

Research Collection Yong Pung How School Of Law

On 15 December 2021, the Ministry of Finance introduced a new package of measures designed to cool the residential property market. The measures include increases in Additional Buyer’s Stamp Duty (“ABSD”), the tightening of the Total Debt Servicing Ratio, adjustments to the Loan to Valuation limit for loans from HDB and a planned increase of housing supply.Notably, there were significant increases in the ABSD rates applicable to almost all categories of buyers. The ABSD rates only remained unchanged for Singapore Citizens and Permanent Residents purchasing their first residential property (0% and 5% respectively). This article focuses on the implications of …

New Civil Procedure Rules In Singapore, Adeline Chong

Research Collection Yong Pung How School Of Law

No abstract provided.

Reconceptualising Fiduciary Regulation In Actual Conflicts, Man Yip, Kelvin Low

Research Collection Yong Pung How School Of Law

Tis article reviews the fiduciary duty to avoid actual conflicts. It argues that the duty to avoid actual conflicts adds limited substantive value to fiduciary accountability. Its present form has also contributed to widespread misconception of what should be expected of an unfortunate fiduciary who finds themselves in such a position. In this respect, we propose that many of the modern scenarios involving actual conflicts of duties or conflicts of duties and interests are better analysed not in terms of conflict avoidance but in terms of conflict management. Our analysis paves the way for thoughtfully working out what the fiduciaries’ …

Die Finanzierung Der Nachhaltigkeitsziele: Welche Rolle Spielen Handels- Und Investitionsabkommen?, Stefanie Schacherer

Research Collection Yong Pung How School Of Law

The relationship between foreign direct investment (FDI) and sustainable development is controversial. Studies on the concrete benefits of FDI for sustainable development have not yielded clear results. Nevertheless, sustainable development is central to the ongoing reform process of international investment law. Ideally, international investment agreements (IIAs) should promote the Sustainable Development Goals (SDGs). In any case, IIAs should not undermine national implementation of the SDGs. The following analysis and conceptualization of current developments and legal standards for international investment law will be presented.

A Fine-Grained Attribute Based Data Retrieval With Proxy Re-Encryption Scheme For Data Outsourcing Systems, Hanshu Hong, Ximeng Liu, Zhixin Sun

Research Collection School Of Computing and Information Systems

Attribute based encryption is suitable for data protection in data outsourcing systems such as cloud computing. However, the leveraging of encryption technique may retrain some routine operations over the encrypted data, particularly in the field of data retrieval. This paper presents an attribute based date retrieval with proxy re-encryption (ABDR-PRE) to provide both fine-grained access control and retrieval over the ciphertexts. The proposed scheme achieves fine-grained data access management by adopting KP-ABE mechanism, a delegator can generate the re-encryption key and search indexes for the ciphertexts to be shared over the target delegatee’s attributes. Throughout the process of data sharing, …

College Of Business News, Georgia Southern University

College of Business: News & Publications

• Georgia Southern Recognized by RNMKRS as Top School in the Fall 2021 Competition

Tippins Family Commits To Largest Gift In Georgia Southern Athletics History, Georgia Southern University

Athletics: News & Publications

• Tippins Family Commits to Largest Gift in Georgia Southern Athletics History

Genetic Liability To Cannabis Use Disorder And Covid-19 Hospitalization, Alexander S Hatoum, Claire L Morrison, Sarah M C Colbert, Evan A Winiger, Emma C Johnson, Arpana Agrawal, Ryan Bogdan

2020-Current year OA Pubs

BACKGROUND: Vulnerability to COVID-19 hospitalization has been linked to behavioral risk factors, including combustible psychoactive substance use (e.g., tobacco smoking). Paralleling the COVID-19 pandemic crisis have been increasingly permissive laws for recreational cannabis use. Cannabis use disorder (CUD) is a psychiatric disorder that is heritable and genetically correlated with respiratory disease, independent of tobacco smoking. We examined the genetic relationship between CUD and COVID-19 hospitalization.

METHODS: We estimated the genetic correlation between CUD (case:

RESULTS: Genetic vulnerability to COVID-19 was correlated with genetic liability to CUD (

CONCLUSIONS: Problematic cannabis use and vulnerability to serious COVID-19 complications share genetic underpinnings …

Mitochondrial Aberrations During The Progression Of Disuse Atrophy Differentially Affect Male And Female Mice, Megan E. Rosa-Caldwell, Seongkyun Lim, Wesley S. Haynie, Jacob L. Brown, David E. Lee, Kirsten R. Dunlap, Lisa T. Jansen, Tyrone A. Washington, Michael P. Wiggs, Nicholas P. Greene

Health, Human Performance and Recreation Faculty Publications and Presentations

Background

Disuse decreases muscle size and is predictive of mortality across multiple pathologies. Detriments to mitochondrial function are hypothesized to underlie disuse-induced muscle atrophy. Little data exist on early mechanisms contributing to onset of these pathologies, nor is it known how they differ between sexes. The purpose of this study was to examine differential and conserved responses to mitochondrial quality control in male and female mice during the development and progression of disuse-induced atrophy.

Methods

One hundred C57BL/6J mice (50 male and 50 female) were hindlimb unloaded to induce disuse atrophy for 0 (con), 24, 48, 72, or 168 h. …

Models Versus Datasets: Reducing Bias Through Building A Comprehensive Ids Benchmark, Rasheed Ahmad, Izzat Alsmadi, Wasim Alhamdani, Lo'ai A. Tawalbeh

Computer Science Faculty Publications (Archived)

Today, deep learning approaches are widely used to build Intrusion Detection Systems for securing IoT environments. However, the models’ hidden and complex nature raises various concerns, such as trusting the model output and understanding why the model made certain decisions. Researchers generally publish their proposed model’s settings and performance results based on a specific dataset and a classification model but do not report the proposed model’s output and findings. Similarly, many researchers suggest an IDS solution by focusing only on a single benchmark dataset and classifier. Such solutions are prone to generating inaccurate and biased results. This paper overcomes these …

Applying Behavioral And Physiological Measures To Assess The Relative Impact Of The Prolonged Covid-19 Pandemic Closure On Two Mammal Species At The Oregon Zoo: Cheetah (A. Jubatus) And Giraffe (G. C. Reticulata And G. C. Tippelskirchii), Laurel Fink, Candace D. Scarlata, Becca Vanbeek, Todd Bodner, Nadja C. Wielebnowski

Biology Faculty Publications and Presentations

The effect of visitor presence on zoo animals has been explored in numerous studies over the past two decades. However, the opportunities for observations without visitors have been very limited at most institutions. In 2020, the Oregon Zoo was closed, in response to the global SARSCoV-2 (COVID-19) pandemic, from 15 March 2020 to 12 July 2020, resulting in approximately four consecutive months without visitor presence. This study aimed to quantify potential behavioral and hormonal changes expressed during two transition periods in zoo visitor attendance: the initial time period before and after closure in March 2020 and time before and after …

Creating Something Out Of Nothing: Enacting Critical Civic Engagement In Urban Classrooms, Jon Schmidt

Education: School of Education Faculty Publications and Other Works

Critical civic engagement (CCE) is a pedagogical framework for civic education in urban settings. CCE as a pedagogical approach engages student lived experience, develops critical thinking, and facilitates informed civic action projects. In this phenomenological study of teachers in four urban high schools in a large urban school district, the author seeks to understand how teachers experience the enactment of CCE elements in schools with majority African American or Latinx student populations. The author argues that CCE practices can and should lead to the development of civic identity as a critical outcome for students in contrast to more formal measures …