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The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).

Using 452 CPAs in Thailand as samples, mail questionnaires were used and sent to collect the data. Descriptive analysis, correlation matrix and path analysis were used to analyze the data.

The results of this study indicated that audit data analytics had a positive impact on AQ and ARC. Cybersecurity, used as a moderator in this study, was found to be the interaction between ADA, AQ and review continuity.

Auditors and audit firms can consider using big data in their data analytics to improve AQ and ARC.

Resource advantage theory has been used in this study to explain the impact of ADA on AQ and ARC in Thailand.

This study aims to propose a novel subjective assessment (SA) method for level 2 or level 2+ advanced driver assistance system (ADAS) with a customized case study in China.

The proposed SA method contains six dimensions, including perception, driveability and stability, riding comfort, human–machine interaction, driver workload and trustworthiness and exceptional operating case, respectively. And each dimension subordinates several subsections, which describe the corresponding details under this dimension.

Based on the proposed SA, a case study in China is conducted. Six drivers with different driving experiences are invited to give their subjective ratings for each subsection according to a predefined rating standard. The rating results show that the ADAS from Tesla outperforms the upcoming electric vehicle in most cases.

The proposed SA method is beneficial for the original equipment manufacturers developing related technologies in the future.

Advanced driving assistance system (ADAS) has been applied in commercial vehicles. This paper aims to evaluate the influence factors of commercial vehicle drivers’ acceptance on ADAS and explore the characteristics of each key factors. Two most widely used functions, forward collision warning (FCW) and lane departure warning (LDW), were considered in this paper.

A random forests algorithm was applied to evaluate the influence factors of commercial drivers’ acceptance. ADAS data of 24 commercial vehicles were recorded from 1 November to 21 December 2018, in Jiangsu province. Respond or not was set as dependent variables, while six influence factors were considered.

The acceptance rate for FCW and LDW systems was 69.52% and 38.76%, respectively. The accuracy of random forests model for FCW and LDW systems is 0.816 and 0.820, respectively. For FCW system, vehicle speed, duration time and warning hour are three key factors. Drivers prefer to respond in a short duration during daytime and low vehicle speed. While for LDW system, duration time, vehicle speed and driver age are three key factors. Older drivers have higher respond probability under higher vehicle speed, and the respond time is longer than FCW system.

Few research studies have focused on the attitudes of commercial vehicle drivers, though commercial vehicle accidents were proved to be more severe than passenger vehicles. The results of this study can help researchers to better understand the behavior of commercial vehicle drivers and make corresponding recommendations for ADAS of commercial vehicles.

An individual’s driving style significantly affects overall traffic safety. However, driving style is difficult to identify due to temporal and spatial differences and scene heterogeneity of driving behavior data. As such, the study of real-time driving-style identification methods is of great significance for formulating personalized driving strategies, improving traffic safety and reducing fuel consumption. This study aims to establish a driving style recognition framework based on longitudinal driving operation conditions (DOCs) using a machine learning model and natural driving data collected by a vehicle equipped with an advanced driving assistance system (ADAS).

Specifically, a driving style recognition framework based on longitudinal DOCs was established. To train the model, a real-world driving experiment was conducted. First, the driving styles of 44 drivers were preliminarily identified through natural driving data and video data; drivers were categorized through a subjective evaluation as conservative, moderate or aggressive. Then, based on the ADAS driving data, a criterion for extracting longitudinal DOCs was developed. Third, taking the ADAS data from 47 Kms of the two test expressways as the research object, six DOCs were calibrated and the characteristic data sets of the different DOCs were extracted and constructed. Finally, four machine learning classification (MLC) models were used to classify and predict driving style based on the natural driving data.

The results showed that six longitudinal DOCs were calibrated according to the proposed calibration criterion. Cautious drivers undertook the largest proportion of the free cruise condition (FCC), while aggressive drivers primarily undertook the FCC, following steady condition and relative approximation condition. Compared with cautious and moderate drivers, aggressive drivers adopted a smaller time headway (THW) and distance headway (DHW). THW, time-to-collision (TTC) and DHW showed highly significant differences in driving style identification, while longitudinal acceleration (LA) showed no significant difference in driving style identification. Speed and TTC showed no significant difference between moderate and aggressive drivers. In consideration of the cross-validation results and model prediction results, the overall hierarchical prediction performance ranking of the four studied machine learning models under the current sample data set was extreme gradient boosting > multi-layer perceptron > logistic regression > support vector machine.

The contribution of this research is to propose a criterion and solution for using longitudinal driving behavior data to label longitudinal DOCs and rapidly identify driving styles based on those DOCs and MLC models. This study provides a reference for real-time online driving style identification in vehicles equipped with onboard data acquisition equipment, such as ADAS.

Although officially ended in July 2020, China’s dispute about its non-market economy (NME) status at the World Trade Organization (WTO) is far from being resolved. The NME status enables China’s counterparts to disregard Chinese prices in antidumping proceedings and instead use the so-called surrogate country methodology. This paper aims to structure and analyze the complex debate, which emerged with the disputes China has filed against the European Union and the USA at the WTO, and therefore provide a point of reference for future analysis of and debates about China’s NME status.

The analysis is based on the existing academic literature on the topic and on the legal WTO-related documents (e.g. multilateral agreements, China’s Accession Protocol, legal findings of the WTO dispute panels).

Four different interpretations of the respective legal documents about China’s NME status are discussed and strong and weak aspects of these interpretations are pointed out. Also, several misunderstandings and mistakes appearing in the debate are clarified.

As the question of China’s position at the WTO and its NME status has not been resolved yet and some authors believe that China will pursue its case again once the WTO Appellate Body revives its functionality, the analysis of the debate can serve as a point of reference for the academic debate and the future research on this topic. Moreover, it offers an introduction to China’s NME position at the WTO for the newcomers to this topic.

Although China’s NME status has been much discussed, there is no literature review that would structure the debate and point out some of the (dis)advantages of the respective arguments and interpretations. Rather than adding to the large corpus of literature about the NME status, this study takes this corpus as the object of its analysis.

This study aims to characterize the June 2020 COVID-19 outbreak at San Quentin California State Prison and to describe what made San Quentin so vulnerable to uncontrolled transmission.

Since its onset, the COVID-19 pandemic has exposed and exacerbated the profound health harms of carceral settings, such that nearly half of state prisons reported COVID-19 infection rates that were four or more times (and up to 15 times) the rate found in the state’s general population. Thus, addressing the public health crises and inequities of carceral settings during a respiratory pandemic requires analyzing the myriad factors shaping them. In this study, we reported observations and findings from environmental risk assessments during visits to San Quentin California State Prison. We complemented our assessments with analyses of administrative data.

For future respiratory pathogens that cannot be prevented with effective vaccines, this study argues that outbreaks will no doubt occur again without robust implementation of additional levels of preparedness – improved ventilation, air filtration, decarceration with emergency evacuation planning – alongside addressing the vulnerabilities of carceral settings themselves.

This study addresses two critical aspects that are insufficiently covered in the literature: how to prepare processes to safely implement emergency epidemic measures when needed, such as potential evacuation, and how to address unique challenges throughout an evolving pandemic for each carceral setting.

Keberkesanan penyampaian sesuatu maklumat memerlukan individu, alat mahupun saluran yang unggul dan bersesuaian. Usaha ini haruslah dirancang dan dipertimbangkan dengan teliti oleh pihak tertentu agar setiap apa yang ingin disampaikan dan dilaksanakan itu dapat diberigakan dengan mudah dan berkesan. Dari itu, penggunaan bahasa retorik dilihat sebagai batu loncatan yang memberikan keyakinan dan tahap keberkesanan yang tinggi bagi sesebuah wacana yang disampaikan tersebut. Kewibawaan retorik sebagai seni yang mempengaruhi bukan sahaja berperanan untuk memperkukuhkan kekuasaan mahupun mempengaruhi fikiran dan emosi orang lain namun sebaliknya mampu menstimulasikan keseimbangan hubungan sosial yang terbentuk melalui sistem pemerintahan sesebuah negara. Melalui penyelidikan ini, setiap ciri khas retorik dapat diketengahkan dengan menghuraikan peranan dan fungsi-fungsi yang dimainkan oleh jenis-jenis retorik dalam penulisan sesebuah wacana. Hal ini khusus bagi mengilustrasikan idea, gagasan mahupun suatu fakta terhadap sesuatu pendekatan dengan cara yang kreatif dan terbaik. Di samping itu, keutamaan bagi penerapan bahasa retorik dalam perutusan kerajaan seharusnya dapat diperkasakan sewajarnya dengan menjadikannya sebagai anjakan paradigma ke arah perpaduan dan nilai kesaksamaan dalam masyarakat. Justeru, kajian ini memanfaatkan Teori Retorik Moden oleh Enos dan Brown (1993) sebagai landasan utama dalam menganalisis sejumlah 20 perutusan rasmi berkaitan jangkitan covid-19 di Negara Brunei Darussalam. Berdasarkan pemerhatian dan penganalisisan yang dijalankan, hanya empat jenis retorik yang diaplikasikan dalam wacana tersebut. Kesimpulan statistik merangkumi 34% teknik pendedahan, 30% teknik penerangan, 33% teknik pemujukan dan hanya 3% bagi teknik penghujahan. Dapatan penyelidikan ini membuktikan bahawa penggunaan bahasa retorik dalam perutusan rasmi kerajaan adalah amat penting dalam memperkukuhkan sistem pemerintahan negara serta mampu melestarikan cara hidup yang relevan dan berkualiti.

The effectiveness of delivering information requiresindividuals, tools or channels that are superior and appropriate. This effort must be planned and considered carefully so that everything that is to be conveyed and implemented can be conveyed easily and effectively. Therefore, the use of rhetorical language is regarded as a stepping stone that provides confidence and a higher level of effectiveness. `Rhetoric as an influential art not only plays a role in strengthening power or influencing the thoughts and emotions of others but also stimulate sthe balance of social relations. Through this research, each rhetorical feature is highlighted to discuss its role and functions in the discourse. Using Enos and Brown’s Modern Rhetorical Theory (1993), a total of 20 official conferences on the latest developments of the spread of covid-19 infection were discussed. Findings have shown that there were four main types of rhetoric, i.e. Statistical conclusions which include 34% of expository techniques, 30% of descriptive, 33% of persuasion and only 3% for argumentation techniques. This also implies that rhetoric language is very important in ensuring the dissemination of knowledge among the institution and people is effective and and transparent.

The purpose of this paper is to characterize distracted driving by quantifying the response time and response intensity to an emergency stop using the driver’s physiological states.

Field tests with 17 participants were conducted in the connected and automated vehicle test field. All participants were required to prioritize their primary driving tasks while a secondary nondriving task was asked to be executed. Demographic data, vehicle trajectory data and various physiological data were recorded through a biosignalsplux signal data acquisition toolkit, such as electrocardiograph for heart rate, electromyography for muscle strength, electrodermal activity for skin conductance and force-sensing resistor for braking pressure.

This study quantified the psychophysiological responses of the driver who returns to the primary driving task from the secondary nondriving task when an emergency occurs. The results provided a prototype analysis of the time required for making a decision in the context of advanced driver assistance systems or for rebuilding the situational awareness in future automated vehicles when a driver’s take-over maneuver is needed.

The hypothesis is that the secondary task will result in a higher mental workload and a prolonged reaction time. Therefore, the driver states in distracted driving are significantly different than in regular driving, the physiological signal improves measuring the brake response time and distraction levels and brake intensity can be expressed as functions of driver demographics. To the best of the authors’ knowledge, this is the first study using psychophysiological measures to quantify a driver’s response to an emergency stop during distracted driving.

This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.

In this study, auditor industry specialization and tenure were used as proxies for auditor characteristics. The client business strategy was measured using the resource allocation index method. Finally, discretionary accruals are used to assess financial reporting quality. This study includes 1,450 firm-year observations and 145 companies listed on the Tehran Stock Exchange (TSE) over a ten-year period from 2011 to 2020. The research hypotheses were analyzed using a multivariate regression model and panel data.

The results show that auditor industry specialization increases financial reporting quality. This relationship improves when the client's business strategy deviates from the industry–normal strategy. The research findings state that auditor tenure has a positive association with financial reporting quality, and this relationship is strengthened when the company's business strategy deviates from the normal industry strategy.

The findings of this study provide important evidence for investors, firm management, and auditing firms. Investors must consider the auditor characteristics when selecting companies listed on the TSE. Managers of Iranian companies are advised to consider the auditor's characteristics when choosing an audit firm to increase financial reporting quality. Audit firms should evaluate their business strategies in audit planning to increase the quality of financial reporting.

To the best of the authors’ knowledge, this is the first empirical study to examine the relationship between auditor characteristics and the financial reporting quality in the emerging capital market by considering the clients' business strategy.

This study aims to fill a distinct gap in the literature on disability-assistance animals (disability-AAs) and inclusive employment by investigating human resource (HR) practitioners’ perceptions of disability-AAs in the staffing process and workplace. HR practitioners play a critical role in accommodation and inclusion, yet their experiences and insights have been largely ignored in prior research.

This study used a phenomenological approach, drawing on signaling theory and employability constructs, to explore insights from 17 HR practitioners’ experiences with assistance animals in the workplace.

The potential for unconscious bias in employment practices was found, as well as a significant percentage of practitioners who were unprepared to handle animal accommodations. First, the potential development of a positive stereotype bias suggests all genuine assistance animals are high functioning. Second, the assumption that employees’ assistance animal requests for invisible disabilities without previous disclosure are presumed fraudulent until proven valid.

As a qualitative study, findings from this study are not generalizable to a larger population but may be transferable to similar employment contexts.

This study extends knowledge from previous studies, which focused predominately on insights from disabled individuals, animal trainers and therapists, to the HR practitioner domain in creating a more inclusive work environment. Findings from this study suggest the need to improve education about disability-AAs and the potential for unconscious bias for HR practitioners and hiring managers when accommodating requests, particularly when those assistance animals are not described as high functioning.