National Cheng Kung University

About: National Cheng Kung University is a education organization based out in Tainan City, Taiwan. It is known for research contribution in the topics: Population & Thin film. The organization has 49723 authors who have published 69799 publications receiving 1437420 citations. The organization is also known as: NCKU.

Trust and knowledge sharing in green supply chains

Abstract: Purpose – The paper aims to examine how trust interacts with factors affecting interorganizational knowledge sharing in green supply chains, where cooperation and competition coexist.Design/methodology/approach – A new research model is developed which comprises nine constructs and 13 research hypotheses, with trust as a mediating construct. The nine constructs are measured by well‐supported measures in the literature. The hypotheses are tested on data collected from 288 major green manufacturing firms in Taiwan, using structural equation modeling.Findings – The paper finds that trust is the pivot of the factors influencing interorganizational knowledge sharing. The more a factor contributes to trust positively (such as participation and communication) or negatively (such as opportunistic behavior), the more the factor contributes to knowledge sharing correspondingly. The factors with no significant influence on trust (such as shared values and learning capacity) have no or less influence on knowledge sha...

Precision Measurement of the Helium Flux in Primary Cosmic Rays of Rigidities 1.9 GV to 3 TV with the Alpha Magnetic Spectrometer on the International Space Station

Abstract: Knowledge of the precise rigidity dependence of the helium flux is important in understanding the origin, acceleration, and propagation of cosmic rays. A precise measurement of the helium flux in primary cosmic rays with rigidity (momentum/charge) from 1.9 GV to 3 TV based on 50 million events is presented and compared to the proton flux. The detailed variation with rigidity of the helium flux spectral index is presented for the first time. The spectral index progressively hardens at rigidities larger than 100 GV. The rigidity dependence of the helium flux spectral index is similar to that of the proton spectral index though the magnitudes are different. Remarkably, the spectral index of the proton to helium flux ratio increases with rigidity up to 45 GV and then becomes constant; the flux ratio above 45 GV is well described by a single power law.

Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?

Abstract: Audit partner rotation has been adopted in several countries, but the academic research has not investigated the relation between audit partner tenure and earnings quality. We investigate the relation using a sample of Taiwanese listed companies for which the audit report must show the audit partners’ names. We find a significantly negative relation between audit partner tenure and absolute discretionary accruals, a proxy for earnings quality. The negative relation mainly occurs after five to seven years of audit partner-client relationship. When audit firm tenure and audit partner tenure are analyzed simultaneously, audit firm tenure is not significantly related to absolute discretionary accruals but audit partner tenure is. Collectively, our evidence does not support the hypotheses that earnings quality decreases with audit partner tenure and that audit firm tenure decreases with earnings quality after controlling for audit partner tenure.

Antiproton Flux, Antiproton-to-Proton Flux Ratio, and Properties of Elementary Particle Fluxes in Primary Cosmic Rays Measured with the Alpha Magnetic Spectrometer on the International Space Station

Abstract: A precision measurement by AMS of the antiproton flux and the antiproton-to-proton flux ratio in primary cosmic rays in the absolute rigidity range from 1 to 450 GV is presented based on 3.49 × 105 antiproton events and 2.42 × 109 proton events. The fluxes and flux ratios of charged elementary particles in cosmic rays are also presented. In the absolute rigidity range ∼60 to ∼500 GV, the antiproton ¯p, proton p, and positron eþ fluxes are found to have nearly identical rigidity dependence and the electron e− flux exhibits a different rigidity dependence. Below 60 GV, the ( ¯ p=p), ( ¯ p=eþ), and (p=eþ) flux ratios each reaches a maximum. From ∼60 to ∼500 GV, the ( ¯ p=p), ( ¯ p=eþ), and (p=eþ) flux ratios show no rigidity dependence. These are new observations of the properties of elementary particles in the cosmos.