BACKGROUND The working environment of submarine crews is also very special.They are in a closed,high-temperature,high-noise,high-vibration and narrow working and living space for a long time,and they suffer from physi...BACKGROUND The working environment of submarine crews is also very special.They are in a closed,high-temperature,high-noise,high-vibration and narrow working and living space for a long time,and they suffer from physical discomfort caused by seasickness,which will affect the mental health of officers and soldiers.American psychologists have achieved positive results in psychological resilience training for officers and soldiers from the perspective of positive psychology.At present,there are few reports on the correlation between psychological resilience in the field of domestic research on submarine crew psychology,and it is necessary to conduct further research.METHODS A total of 121 soldiers working in a confined space of a large ship were randomly divided into an experimental group and a control group.The 50 soldiers in the experimental group were given a training course intervention,while the 71 soldiers in the control group did not receive any intervention measures.The Pittsburgh Sleep Quality Index,Psychological Resilience Scale,military Psycho-logical Stress Self-Assessment Questionnaire,and General Self-Efficacy Scale scores were compared before and 6 months after the intervention.RESULTS Under the positive psychological control intervention,except for sleep efficiency(P=0.05),the difference between the remaining dimensions of the Pittsburgh Sleep Quality Index scores and the total scores of the experimental group compared with the control group was statistically significant(P<0.05);the assessment of the psychological condition showed that,in addition to the Psychological Stress Self-assessment Questionnaire for Military Personnel scores(P=0.05),the scores of the Mental Toughness Scale(Dispositional Resilience Scale Resilience II)in the experimental group,General Self-Efficacy Scale scores were statistically significant(P<0.05)compared to pre-intervention.CONCLUSION Positive psychological intervention and control can improve the sleep state and psychological state of officers and soldiers working in confined space at sea.展开更多
The spy was captured easily,and his message proved to be sosimple that the officer saw its importance immediately.Here it is. ALICE:TOM TOLD ANN CARTER KILLY AND TED。
BACKGROUND： Demanding profession has been associated with poor psychological health due to multiple factors such as overworking hours and night shifts. This study is to determine prevalence and associated factors of ...BACKGROUND： Demanding profession has been associated with poor psychological health due to multiple factors such as overworking hours and night shifts. This study is to determine prevalence and associated factors of depression, anxiety and stress among medical officers working at emergency department in Malaysian hospitals.METHODS： A cross-sectional study was conducted on 140 emergency department medical officers working at general hospitals from seven Malaysia regions. They were randomly selected and their depression, anxiety and stress level were measured by the 21-item Depression, Anxiety, Stress Scale. RESULTS： The highest prevalence was anxiety （28.6%） followed by depression （10.7%） and stress （7.9%）. Depression, anxiety and stress between seven hospitals were not significantly different （P〉0.05）. Male medical officers significantly experienced more anxiety symptoms than female medical officers （P=0.0022）, however depression and stress symptoms between male and female medical officers were not signi？ cantly different （P〉0.05）. Depression, anxiety and stress were not associated with age, working experience, ethnicity, marital status, number of shifts and type of system adopted in different hospitals （P〉0.05）. CONCLUSION： The prevalence of anxiety was high, whereas for depression and stress were considerably low. Gender was the only factor significantly associated with anxiety. Other factors were not associated with depression, anxiety and stress. Future research should aim to gain better understanding on unique factors that affect female and male medical officers’ anxiety level in emergency setting, thus guide authorities to chart strategic plans to remedy this condition.展开更多
Objectives:To assess the knowledge,attitude,and practice(KAP)towards COVID-19 and its associated factors among house officers.Methods:A multicentered crosssectional study on house officers was carried out using an onl...Objectives:To assess the knowledge,attitude,and practice(KAP)towards COVID-19 and its associated factors among house officers.Methods:A multicentered crosssectional study on house officers was carried out using an online self-administered questionnaire.Sociodemographic data and data related to KAP towards COVID-19 were collected.Besides,KAP level of the house offices was recorded and factors associated with good KAP were determined.Results:This study included 555 house officers from 10 different hospitals with 128 males and 427 females.Almost half of the house officers had good knowledge and a favorable attitude(46.1%and 51%,respectively)on COVID-19.Still,82.5%of them were committed to good practice of preventive measures.Besides,percentages of good knowledge and practice among those with chronic diseases or those who knew someone infected with SARS-CoV-2 were higher,but the differences were not statistically significant(P>0.05).In addition,the percentages of females with good practice were higher than those of males,with no statistical difference(P>0.05).Conclusion:House officers showed a good KAP towards COVID-19.Being aware of gaps in KAP can help to effectively contain the current pandemic.展开更多
Based on the theory of“demand analysis”,this paper investigates and analyzes the motivation,and demand of non-commissioned officers for ESMP(English for Specific Military Purposes)by means of questionnaire and inter...Based on the theory of“demand analysis”,this paper investigates and analyzes the motivation,and demand of non-commissioned officers for ESMP(English for Specific Military Purposes)by means of questionnaire and interview,in an attempt to construct the framework of ESMP teaching design for non-commissioned officers.The study points out that the design of ESMP for non-commissioned officers should be oriented by“demand analysis”theory,explore the effective integration of professional knowledge and language acquisition,and promote the cultivation of non-commissioned officers’practical ability of professional English application.展开更多
A meteorological service and meteorological information officer management business platform based on WebGIS information interaction is designed and realized.Firstly,the goals of system construction are introduced,and...A meteorological service and meteorological information officer management business platform based on WebGIS information interaction is designed and realized.Firstly,the goals of system construction are introduced,and then the features of the system is analyzed.Finally,the subsystems of the system are studied,such as geographic information subsystem,information officer management subsystem,information release subsystem,information feedback and evaluation subsystem,radar analysis subsystem,time traceback subsystem,integrated display subsystem,etc.展开更多
The global chief executive officer （CEO） should quickly adjust his/her leadership styles, arts, and skills to customize for the particular host country as he/she manages the global organization in its many diverse e...The global chief executive officer （CEO） should quickly adjust his/her leadership styles, arts, and skills to customize for the particular host country as he/she manages the global organization in its many diverse environments. He/she has to quickly customize to the local needs his/her styles of strategic and operational decision-making, communication, and interpersonal approaches. His/her repertoire of leadership styles, arts, and skills has to be wider and richer in variety. He/she must quickly move from one host-country-focused approach to another, drawing the needed blend of leadership styles, arts, and skills from his/her repertoire and effectively applying them to the host country situation. Thus, a CEO must analyze his/her situation and re-orient his/her approach to fit the varying international situations, such as culture, operating, and subsidiary＇s organizational, economic, political, governmental, and technological. An effective CEO is perspicuous and quick of action in adjusting and modifying his/her roles, styles, arts, and leadership processes to fit the situation in which he/she is in at the moment.展开更多
Objective:The objective of the study was to identify musculoskeletal problems(MSPs)among nursing officers.Materials and Methods:A nonexperimental research design was used.Two hundred and seventy nursing officers were ...Objective:The objective of the study was to identify musculoskeletal problems(MSPs)among nursing officers.Materials and Methods:A nonexperimental research design was used.Two hundred and seventy nursing officers were selected by purposive sampling technique.The standardized Nordic questionnaire was used to assess the MSPs and self-structured three-point rating scale was used to assess expressed practice of body mechanics of nursing officers.Results:The study findings revealed that 64.4% of nursing officers suffered from MSP such as ache,pain,and discomfort during the past 12 months and 43.7% during the past 7 days.The problem in the low back and the neck were highest 45.1% and 22.2%,respectively.This was followed by MSP of the upper back(14.0%),ankles(13.7%),knees(10.7%),shoulder(10.3%),hip/thighs(5.9%),wrists(4.4%),and elbows(3.3%).Around 49.2%complained that MSPs limit their work.There was significant association of MSP with selected personal variables like body mass index(P=0.001)and family history(P=0.02).There were also significant association of expressed practices of body mechanics with gender(P=0.01),area of current work(P=0.00),professional experience(P=0.03)and physical activity(P=0.00).Conclusion:The study indicates the large number of nursing officers had MSPs with the two most common sites being the lower back and the neck.This creates a need for prompt hospital education programs aimed to create awareness among nursing officers on the prevalence of MSPs.展开更多
This paper addressed the current state of police officers’ capabilities, skills, and their readiness to deal with the developments of cybercrime. This study discussed definition of cybercrime, cybercrime categories a...This paper addressed the current state of police officers’ capabilities, skills, and their readiness to deal with the developments of cybercrime. This study discussed definition of cybercrime, cybercrime categories as well as comparison between traditional criminal techniques and cybercrime. As the abilities and skills required for detectives to investigate cybercrime have been discussed. Additionally, literature review and related work, was addressed challenges role of the police in combating cybercrime and facing cybercrime policing. We proposed the main tool in the study which is “Checklist of essential skills for a cybercrime investigator”. Thus, to gain the ability to Identify technical and practical requirements in terms of skills, programs, and equipment to achieve effective and professional results in fight cybercrimes.展开更多
Existing in most family firms, the chief emotional officer （CEmO） is the enigmatic heart of the organisation, linking family harmony with business performance and productivity. The literature is rich in acknowledgin...Existing in most family firms, the chief emotional officer （CEmO） is the enigmatic heart of the organisation, linking family harmony with business performance and productivity. The literature is rich in acknowledging the existence and value of the CEmO in family firms, but little is said of the abilities mastered by CEmOs and how organisations can leverage the value of the CEmO through professional development. It is this nexus that this paper aims to fill. Commencing with an exploration of the literature on the purpose and value of the CEmO, key findings are advanced through interviews and a focus group. The specific site of research selected is one rich in family business in which to explore the CEmO phenomenon--the bus and coach industry in Victoria, Australia. Revealed is the fundamental competencies of the CEmO, being their adept ability to facilitate harmony, drive productive and focus values-based decision making in family firms. The outcomes that these competencies achieve and the obstacles and challenges of the CEmO role are also presented. Concluding remarks ask how the CEmO and these core competencies can be developed in a role that is often unstructured, intuitive, and unrecognised within the firm.展开更多
Background: The many dangers and stressors associated with police work often place police officers at a great risk of a variety of mental health morbidity, including suicidality. The causation of suicidality is multi-...Background: The many dangers and stressors associated with police work often place police officers at a great risk of a variety of mental health morbidity, including suicidality. The causation of suicidality is multi-dimensional, however, there are insufficient studies which have examined the burden and risk factors of suicidality in Nigerian police officers. Objective: To determine the prevalence and predictors of suicidality among police officers in Lagos, Nigeria. Methods: This was a cross-sectional study of 600 police officers who were selected using a non-probability sampling method. Questionnaires used were: Suicide Behaviour Questionnaire-Revised (SBQ-R), State-Trait Anxiety Inventory (STAI), and a Socio-Demographic Questionnaire. Results: Prevalence of suicidality was 14%, and the predictors of suicidality were: state anxiety (p 0.001), trait anxiety (p 0.001), substance use (p = 0.03), being unmarried (p = 0.03), and female gender (p = 0.02). Conclusion: Suicidality is prevalent among Nigerian police officers, with a higher risk in those who are vulnerable. The creation of government policies and infrastructure which promote mental health in police officers is necessary.展开更多
University financial remuneration model based on the performance is a salary mode of comprehensive ability and contribution which is a potential requirement for labor character of financial stuff. The article accordin...University financial remuneration model based on the performance is a salary mode of comprehensive ability and contribution which is a potential requirement for labor character of financial stuff. The article according to game analysis of performance salary find that implement and adjust staff＇ s performance salary through performance appraisal has effective incentive functions. Implementing performance salary need to determine appropriate proportion, scientific evaluation indicators and impeccable performance appraisal management approach.展开更多
Violence in Urumqi, capital of northwest China＇s Xinjiang Uygur Autonomous Region, has left at least three civilians and an armed police officer dead on Sunday （July 5）, sources with the regional government said ea...Violence in Urumqi, capital of northwest China＇s Xinjiang Uygur Autonomous Region, has left at least three civilians and an armed police officer dead on Sunday （July 5）, sources with the regional government said early Monday.展开更多
We investigate the impact of tax-related human capital(THC)on corporate financial reporting aggressiveness.Using the presence of former or current tax officers from tax authorities on a firm’s board of directors as a...We investigate the impact of tax-related human capital(THC)on corporate financial reporting aggressiveness.Using the presence of former or current tax officers from tax authorities on a firm’s board of directors as a proxy for THC,we find that firms with tax officer directors report their earnings more aggressively than those without such directors.This relationship remains robust across alternative measures of aggressiveness,model specifications and various methods of addressing endogeneity concerns.Moreover,the level of aggressiveness is more pronounced when tax officer directors have previ-ously served in local tax authorities,have experience in offices overseeing the firm’s income tax affairs or have held a senior position in tax authorities,par-ticularly when firms are subject to lenient tax enforcement policies or higher statutory tax rates.These findings support that tax officer directors contribute to firms’aggressive reporting practices through THC.Additional analyses sug-gest that firms with tax officer directors exhibit lower effective tax rates and a weaker association between effective tax rates and operating cash flows.Our findings collectively demonstrate that firms with tax officer directors possess significant THC and employ aggressive strategies in both financial and tax reporting practices.展开更多
文摘BACKGROUND The working environment of submarine crews is also very special.They are in a closed,high-temperature,high-noise,high-vibration and narrow working and living space for a long time,and they suffer from physical discomfort caused by seasickness,which will affect the mental health of officers and soldiers.American psychologists have achieved positive results in psychological resilience training for officers and soldiers from the perspective of positive psychology.At present,there are few reports on the correlation between psychological resilience in the field of domestic research on submarine crew psychology,and it is necessary to conduct further research.METHODS A total of 121 soldiers working in a confined space of a large ship were randomly divided into an experimental group and a control group.The 50 soldiers in the experimental group were given a training course intervention,while the 71 soldiers in the control group did not receive any intervention measures.The Pittsburgh Sleep Quality Index,Psychological Resilience Scale,military Psycho-logical Stress Self-Assessment Questionnaire,and General Self-Efficacy Scale scores were compared before and 6 months after the intervention.RESULTS Under the positive psychological control intervention,except for sleep efficiency(P=0.05),the difference between the remaining dimensions of the Pittsburgh Sleep Quality Index scores and the total scores of the experimental group compared with the control group was statistically significant(P<0.05);the assessment of the psychological condition showed that,in addition to the Psychological Stress Self-assessment Questionnaire for Military Personnel scores(P=0.05),the scores of the Mental Toughness Scale(Dispositional Resilience Scale Resilience II)in the experimental group,General Self-Efficacy Scale scores were statistically significant(P<0.05)compared to pre-intervention.CONCLUSION Positive psychological intervention and control can improve the sleep state and psychological state of officers and soldiers working in confined space at sea.
文摘The spy was captured easily,and his message proved to be sosimple that the officer saw its importance immediately.Here it is. ALICE:TOM TOLD ANN CARTER KILLY AND TED。
文摘BACKGROUND： Demanding profession has been associated with poor psychological health due to multiple factors such as overworking hours and night shifts. This study is to determine prevalence and associated factors of depression, anxiety and stress among medical officers working at emergency department in Malaysian hospitals.METHODS： A cross-sectional study was conducted on 140 emergency department medical officers working at general hospitals from seven Malaysia regions. They were randomly selected and their depression, anxiety and stress level were measured by the 21-item Depression, Anxiety, Stress Scale. RESULTS： The highest prevalence was anxiety （28.6%） followed by depression （10.7%） and stress （7.9%）. Depression, anxiety and stress between seven hospitals were not significantly different （P〉0.05）. Male medical officers significantly experienced more anxiety symptoms than female medical officers （P=0.0022）, however depression and stress symptoms between male and female medical officers were not signi？ cantly different （P〉0.05）. Depression, anxiety and stress were not associated with age, working experience, ethnicity, marital status, number of shifts and type of system adopted in different hospitals （P〉0.05）. CONCLUSION： The prevalence of anxiety was high, whereas for depression and stress were considerably low. Gender was the only factor significantly associated with anxiety. Other factors were not associated with depression, anxiety and stress. Future research should aim to gain better understanding on unique factors that affect female and male medical officers’ anxiety level in emergency setting, thus guide authorities to chart strategic plans to remedy this condition.
文摘Objectives:To assess the knowledge,attitude,and practice(KAP)towards COVID-19 and its associated factors among house officers.Methods:A multicentered crosssectional study on house officers was carried out using an online self-administered questionnaire.Sociodemographic data and data related to KAP towards COVID-19 were collected.Besides,KAP level of the house offices was recorded and factors associated with good KAP were determined.Results:This study included 555 house officers from 10 different hospitals with 128 males and 427 females.Almost half of the house officers had good knowledge and a favorable attitude(46.1%and 51%,respectively)on COVID-19.Still,82.5%of them were committed to good practice of preventive measures.Besides,percentages of good knowledge and practice among those with chronic diseases or those who knew someone infected with SARS-CoV-2 were higher,but the differences were not statistically significant(P>0.05).In addition,the percentages of females with good practice were higher than those of males,with no statistical difference(P>0.05).Conclusion:House officers showed a good KAP towards COVID-19.Being aware of gaps in KAP can help to effectively contain the current pandemic.
文摘Based on the theory of“demand analysis”,this paper investigates and analyzes the motivation,and demand of non-commissioned officers for ESMP(English for Specific Military Purposes)by means of questionnaire and interview,in an attempt to construct the framework of ESMP teaching design for non-commissioned officers.The study points out that the design of ESMP for non-commissioned officers should be oriented by“demand analysis”theory,explore the effective integration of professional knowledge and language acquisition,and promote the cultivation of non-commissioned officers’practical ability of professional English application.
基金Supported by Scientific Research Project of Public Welfare Industry(Meteorology)in 2012(GYHY201206004)Project for Key Technology Integration and Application of China Meteorological Administration(CMAGJ2013M74)+3 种基金Open Subject in 2012 of the State Key Laboratory of Severe Weather,Chinese Academy of Meteorological Sciences(2012LASW-B01)Research Foundation in 2012 of Nanjing Radar Meteorology and Severe Weather Open Laboratory(BJG201205)Special Project for Forecasters of China Meteorological Administration(CMAYBY2015-039)Special Project for Forecasters of Jiangxi Meteorological Bureau"Comparative Analysis of Mesoscale Characteristics during Two Typhoon Rainstorm Processes".
文摘A meteorological service and meteorological information officer management business platform based on WebGIS information interaction is designed and realized.Firstly,the goals of system construction are introduced,and then the features of the system is analyzed.Finally,the subsystems of the system are studied,such as geographic information subsystem,information officer management subsystem,information release subsystem,information feedback and evaluation subsystem,radar analysis subsystem,time traceback subsystem,integrated display subsystem,etc.
文摘The global chief executive officer （CEO） should quickly adjust his/her leadership styles, arts, and skills to customize for the particular host country as he/she manages the global organization in its many diverse environments. He/she has to quickly customize to the local needs his/her styles of strategic and operational decision-making, communication, and interpersonal approaches. His/her repertoire of leadership styles, arts, and skills has to be wider and richer in variety. He/she must quickly move from one host-country-focused approach to another, drawing the needed blend of leadership styles, arts, and skills from his/her repertoire and effectively applying them to the host country situation. Thus, a CEO must analyze his/her situation and re-orient his/her approach to fit the varying international situations, such as culture, operating, and subsidiary＇s organizational, economic, political, governmental, and technological. An effective CEO is perspicuous and quick of action in adjusting and modifying his/her roles, styles, arts, and leadership processes to fit the situation in which he/she is in at the moment.
文摘Objective:The objective of the study was to identify musculoskeletal problems(MSPs)among nursing officers.Materials and Methods:A nonexperimental research design was used.Two hundred and seventy nursing officers were selected by purposive sampling technique.The standardized Nordic questionnaire was used to assess the MSPs and self-structured three-point rating scale was used to assess expressed practice of body mechanics of nursing officers.Results:The study findings revealed that 64.4% of nursing officers suffered from MSP such as ache,pain,and discomfort during the past 12 months and 43.7% during the past 7 days.The problem in the low back and the neck were highest 45.1% and 22.2%,respectively.This was followed by MSP of the upper back(14.0%),ankles(13.7%),knees(10.7%),shoulder(10.3%),hip/thighs(5.9%),wrists(4.4%),and elbows(3.3%).Around 49.2%complained that MSPs limit their work.There was significant association of MSP with selected personal variables like body mass index(P=0.001)and family history(P=0.02).There were also significant association of expressed practices of body mechanics with gender(P=0.01),area of current work(P=0.00),professional experience(P=0.03)and physical activity(P=0.00).Conclusion:The study indicates the large number of nursing officers had MSPs with the two most common sites being the lower back and the neck.This creates a need for prompt hospital education programs aimed to create awareness among nursing officers on the prevalence of MSPs.
文摘This paper addressed the current state of police officers’ capabilities, skills, and their readiness to deal with the developments of cybercrime. This study discussed definition of cybercrime, cybercrime categories as well as comparison between traditional criminal techniques and cybercrime. As the abilities and skills required for detectives to investigate cybercrime have been discussed. Additionally, literature review and related work, was addressed challenges role of the police in combating cybercrime and facing cybercrime policing. We proposed the main tool in the study which is “Checklist of essential skills for a cybercrime investigator”. Thus, to gain the ability to Identify technical and practical requirements in terms of skills, programs, and equipment to achieve effective and professional results in fight cybercrimes.
文摘Existing in most family firms, the chief emotional officer （CEmO） is the enigmatic heart of the organisation, linking family harmony with business performance and productivity. The literature is rich in acknowledging the existence and value of the CEmO in family firms, but little is said of the abilities mastered by CEmOs and how organisations can leverage the value of the CEmO through professional development. It is this nexus that this paper aims to fill. Commencing with an exploration of the literature on the purpose and value of the CEmO, key findings are advanced through interviews and a focus group. The specific site of research selected is one rich in family business in which to explore the CEmO phenomenon--the bus and coach industry in Victoria, Australia. Revealed is the fundamental competencies of the CEmO, being their adept ability to facilitate harmony, drive productive and focus values-based decision making in family firms. The outcomes that these competencies achieve and the obstacles and challenges of the CEmO role are also presented. Concluding remarks ask how the CEmO and these core competencies can be developed in a role that is often unstructured, intuitive, and unrecognised within the firm.
文摘Background: The many dangers and stressors associated with police work often place police officers at a great risk of a variety of mental health morbidity, including suicidality. The causation of suicidality is multi-dimensional, however, there are insufficient studies which have examined the burden and risk factors of suicidality in Nigerian police officers. Objective: To determine the prevalence and predictors of suicidality among police officers in Lagos, Nigeria. Methods: This was a cross-sectional study of 600 police officers who were selected using a non-probability sampling method. Questionnaires used were: Suicide Behaviour Questionnaire-Revised (SBQ-R), State-Trait Anxiety Inventory (STAI), and a Socio-Demographic Questionnaire. Results: Prevalence of suicidality was 14%, and the predictors of suicidality were: state anxiety (p 0.001), trait anxiety (p 0.001), substance use (p = 0.03), being unmarried (p = 0.03), and female gender (p = 0.02). Conclusion: Suicidality is prevalent among Nigerian police officers, with a higher risk in those who are vulnerable. The creation of government policies and infrastructure which promote mental health in police officers is necessary.
文摘University financial remuneration model based on the performance is a salary mode of comprehensive ability and contribution which is a potential requirement for labor character of financial stuff. The article according to game analysis of performance salary find that implement and adjust staff＇ s performance salary through performance appraisal has effective incentive functions. Implementing performance salary need to determine appropriate proportion, scientific evaluation indicators and impeccable performance appraisal management approach.
文摘Violence in Urumqi, capital of northwest China＇s Xinjiang Uygur Autonomous Region, has left at least three civilians and an armed police officer dead on Sunday （July 5）, sources with the regional government said early Monday.
基金supported by the National Social Science Fund of China(Grant No.23BGL112)the Fundamental Research Funds for the Central Universities at Zhongnan University of Eco-nomics and Law at Zhongnan University of Economics and Law(Grant No.2722023BY015)the Inno-vation and Talent Base for Digital Technology and Finance(B21038).For their helpful comments and suggestions,we thank Ji(George)Wu and other participants at the 35th Asian Finance Association Annual Conference.The usual disclaimer applies.
文摘We investigate the impact of tax-related human capital(THC)on corporate financial reporting aggressiveness.Using the presence of former or current tax officers from tax authorities on a firm’s board of directors as a proxy for THC,we find that firms with tax officer directors report their earnings more aggressively than those without such directors.This relationship remains robust across alternative measures of aggressiveness,model specifications and various methods of addressing endogeneity concerns.Moreover,the level of aggressiveness is more pronounced when tax officer directors have previ-ously served in local tax authorities,have experience in offices overseeing the firm’s income tax affairs or have held a senior position in tax authorities,par-ticularly when firms are subject to lenient tax enforcement policies or higher statutory tax rates.These findings support that tax officer directors contribute to firms’aggressive reporting practices through THC.Additional analyses sug-gest that firms with tax officer directors exhibit lower effective tax rates and a weaker association between effective tax rates and operating cash flows.Our findings collectively demonstrate that firms with tax officer directors possess significant THC and employ aggressive strategies in both financial and tax reporting practices.
