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Internet-based business-to-business electronic procurement (B2B e-procurement) systems are rapidly becoming the primary platform for interorganizational transactions and the delivery of products and services in the travel and tourism industries. Therefore, the purpose of this study is to investigate the critical success factors (CSFs) and implementation strategies for B2B e-procurement systems in travel agency supply chains.

This study developed a multifaceted evaluation framework that draws on the relevant literature and the technology–organization–environment framework. The CSFs underlying B2B e-procurement adoption were identified using hybrid criteria decision-making methods. Purposive sampling was used, and 49 valid questionnaires were obtained from retail travel agencies in Taiwan.

The results reveal that the top four CSFs are system stability, system reliability, sales dynamics and product line availability. By focusing on these CSFs, travel wholesalers can most effectively allocate their limited resources to provide an extensive range of products and services to their clients, improve e-procurement services and enhance interorganizational collaboration in travel agency supply chains.

This study developed a multifaceted evaluation framework and identified four CSFs to assist in the adoption of B2B e-procurement systems in travel agency supply chains.

基于 Internet 的企业对企业电子采购（B2B 电子采购）系统正迅速成为旅行和旅游业中组织间交易以及产品和服务交付的主要平台。 因此, 本研究的目的是调查旅行社供应链中 B2B 电子采购系统的关键成功因素 (CSF) 和实施策略。

本研究开发了一个多方面的评估框架, 该框架借鉴了相关文献和技术-组织-环境框架。 采用混合标准决策 (MCDM) 方法确定了采用 B2B 电子采购的 CSF。 采用有目的的抽样方式, 共从台湾零售旅行社获得49份有效问卷。

结果显示, 排名前四的 CSF 是系统稳定性、系统可靠性、销售动态和产品线可用性。 通过关注这些 CSF, 旅游批发商可以最有效地分配其有限资源, 为其客户提供范围广泛的产品和服务, 改善电子采购服务, 并加强旅行社供应链中的组织间协作。

本研究开发了一个多方面的评估框架, 并确定了四个 CSF, 以协助在旅行社供应链中采用 B2B 电子采购系统。

The purpose of this chapter is to provide an overview of SIEs’ career development through international assignment. In particular, the research focus is on career capital acquirement and development of SIEs through their international assignment in China.

We review studies on SIEs and comparative studies between SIEs and OEs. We apply the career capital theory to discuss SIEs’ career capital development in terms of knowing-how, knowing-why and knowing-whom through expatriation assignment in China.

This chapter focuses on SIEs’ career capital accumulation through international assignments in China, and we develop three propositions that will guide future studies: the knowing-whom career capital development of SIEs through expatriation is increased more in network quantity than network quality in China; the knowing-why career capital development of SIEs through expatriation is influenced by the age and career stage of SIEs; and the knowing-how career capital development of SIEs through expatriation — task-related skills and local engagement skills — is influenced by the SIE’s intercultural ability and organization support respectively.

In practice, a better understanding of SIEs’ career capital development in terms of knowing-how, knowing-why and knowing-whom help companies make the decision to select the relevant staffing pattern. This study also has practical implications in relation to the design and selection of the training, learning and development activities provided to the employees.

The chapter contributes to the expatriate management literature by focusing on SIEs’ career development through their international assignment in China. SIEs’ career development is related to their cross-cultural adjustment and has impacts on the completion and success of the expatriation assignment.

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is to explain variability in employee and organization outcomes by focusing on how HR practices are intended (adopted) by senior managers, the way that these HR practices are implemented and communicated by line managers, and how employees perceive, understand, and attribute these HR practices. In the first part of this chapter, we present a review of 20 years of HR process research from the start, to how it developed, and is now maturing. Within the body of HR process research, several different research theoretical streams have emerged, which are largely studied in isolation without benefiting from each other. Therefore, in the second part of this chapter, we draw on previous work to propose a staged process model in which we integrate the different research streams of HR process research, recognizing contingencies in the model. This leads us to an agenda for future research and practical implications in the final part of the chapter.

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.

Depression and its symptoms negatively influence the health-related quality of life of patients. This paper aims to explore the occurrence of depressive symptoms and their relationship with health-related quality of life and sociodemographic characteristics.

It was a cross-sectional study conducted among patients attending the outpatient psychiatric clinics of two Nigerian hospitals. Data were collected using sociodemographic, PHQ-9 and 15 D questionnaires from a convenience sample of patients. Statistical Product and Services Solution Software (SPSS) version 21.0 was used to evaluate depressive symptoms, health-related quality of life, sociodemographic characteristics and the associations among them.

The mean depressive symptoms and health-related quality of life scores were found to be 12.118 ± 4.373 and 0.829 ± 0.141, respectively. The result showed a significant negative correlation (r = −0.318, p < 0.001) between respondents’ depressive symptoms and health-related quality of life. Patients with comorbid conditions reported a significantly higher level of depressive symptoms (p = 0.002) and lower health-related quality of life (p < 0.001). There was a significant difference in the mean health-related quality of life of the respondents across their level of education and marital status.

Depressive symptoms are a common occurrence in psychiatric conditions. This study provides an insight into the associations between depressive symptoms, socio-demographic factors and the health-related quality of life of psychiatric patients in a low-income country.

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.