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The purpose of this paper is to investigate the spillover effects of a bright-line disclosure regulation that required Chinese listed firms to provide earnings forecasts if they anticipated specified, large earnings changes.

The paper examines the discontinuity of the earnings change distribution of firms listed on the Shenzhen Stock Market between 2010 and 2014. The paper finds that firms no longer subject to the bright-line test still exhibited discontinuity in earnings change distribution. The discontinuity lasted for at least three years with magnitude comparable to that of the firms still subject to the bright-line test. In addition, newly listed firms that had never experienced the bright-line test showed similar tendency to avoid the same threshold. There is some evidence that these firms’ avoidance of the −50 per cent changes was partly because of market pressure.

Research on bright-line tests has to date focused on their immediate and direct effects on firms currently subject to such tests. This study finds that a bright-line disclosure regulation’s influence is not limited to the firms directly governed by the regulation. It could lead to widespread and long lasting distortions in financial reporting behaviors of firms not currently subject to such tests.

The paper has implications for regulators who study the economic consequences of bright-line regulations in general and analysts of the Chinese capital market in particular.

This is the first empirical report that bright-line disclosure regulations affected the financial reporting behavior of firms that were not directly subject to the bright-line tests.

Bright Lights is a small non-profit organization in Lincoln, NE offering a summer enrichment program to school aged children. Post 9/11, the organization faces challenges in its efforts to sustain financial resources. With enrollment and course offerings on the rise, funding is more important than ever. At the second to the last meeting of the year at which budgets are established, the Bright Lights' Board of Directors asked the Executive Director, Kathy Hanrath, and the Co-Owner/Director of Education Services, Barb Hoppe, to come up with some alternatives for fundraising top present at the final yearly meeting. Kathy has recently attended some sessions on franchising at a local entrepreneurship conference and would like to explore franchising as an option for Bright Lights growth. Kathy feels that franchising might have the potential to both increase performance and funding. This case focuses on issues associated with the exploration of franchising as a method of distribution and capital acquisition for a social organization. It calls attention to the appropriate situations for franchising, the importance of organizational assessment for franchise readiness, and other legal, economical, and organizational considerations.

We investigate how communities in China use schools to create and reproduce the values, knowledge, and social expectations that engender social capital. We focus on private and girls’ education, and report on the experiences of four schools between 1995 and 2005. We argue that, beyond schools’ contribution to the skills acquired by individual students, whether they promote the formation of social capital within communities should be a part of our assessment of their effectiveness. Schools as centers of activism can provide communities a forum for formulating their social demands and identities. In this context, social capital formation provides a useful heuristic for reclaiming the language of social justice and considering the human ends of education.

Following the theory of emotional events, this paper aims to use the bright triad and the dark tetrad as representations to investigate the role of positive and negative personality patterns in achieving positive and negative innovation. The study also examines the mediating role of emotional intelligence and abusive supervision and the interactive role of emotional exhaustion in understanding the relationship between positive and negative personality patterns and positive and negative innovation.

To test the hypotheses of the study model, a set of questionnaires was distributed to a sample of 500 medical officers working in different departments of public hospitals in southern Iraq. The data were analysed using the structured equation model.

The results of the current study confirm previous studies on emotional intelligence because the bright triad negatively associates with negative innovation and positively associates with positive innovation. Meanwhile, the dark tetrad positively associates with negative innovation through abusive supervision, and that emotional exhaustion reinforces the negative side and weakens the positive side of the relationships.

This study contributes to the literature by emphasising that the values represented by the bright triad have a strong readiness to show positive innovation and immunity to negative influence caused by abusive supervision. Meanwhile, the negative emotions of the dark tetrad pattern result in negative patterns because they correlate with negative innovation and the avoidance of positive behaviour, which is escalated by abusive supervision.

This paper explores the sensory experiences and cultural meanings of light in Japan in relation to Japanese changing lighting practices. It demonstrates that these sensory experiences and cultural meanings form an integral part of social life in Japan.

This paper adopts a blended approach that combines historical research and ethnographic data in the research on the meanings of light. The findings are presented in three parts. Two of them describe the social history of light, and the third draws on ethnographic data collected in suburban Japan.

The findings suggest that light in Japan has maintained a close symbolic connection with certain positive values despite the changing lighting practices. For example, light is related to cleanliness in early historical records on candle-making. In post-war Japan, new light metaphors such as “bright family” were invented to accommodate new aspirations for modernity and progress. In the latest development, the moral dimension of light is emphasised. This is evident in the concerns on being seen as a “bright person”, a person with a cheerful personality. Light in this way is related to the sensory experience of feeling a “social weight”, the pressure for one to act according to social norms.

This paper contributes to our anthropological understandings of light. It also provides a local case study of Japan, supported by original ethnographic research conducted by the author.

The fireworks industry is a dangerous business. Many disasters occur due to manufacturing and use of fireworks. It has been recorded that there have been 15 disasters resulting from fireworks worldwide. Malaysia has experienced such tragedies through a fire and explosion of Bright Sparklers fireworks factory. This paper summarizes the sequence of events which led to the Bright Sparkler disaster and proposes some lessons which could be learned from the experience.

No one would surely deny that the workplace should offer both management and workers a bright and attractive environment in which to work. Of course, we may differ on the way in which “bright and attractive” is interpreted – and there have certainly been noticeable differences in interpretation over the years, even where those involved have made a genuine effort to improve the aesthetics of the environment.

The Internet is used as a tool to seek health information by individuals. Mental health concerns are the high prevalence of the novel coronavirus disease 2019 (COVID-19) and preventive steps are required to curb the illness. Therefore, to gain more insight into health concerns, it is now a common practice to seek health information on the Internet. This study propose an integrated theoretical model to explore the relationship between COVID-19 protocols and perceived online trust with online health information seeking intention (OHISI) and a moderating effect of perceived severity and perceived urgency.

Data are collected from 325 athletes in the category of individual and team sports through an online survey in a Likert-scale questionnaire. The analysis is performed with a quantitative methodology.

The study reveals the bright side of online health information (OHI), which brings athletes together and has played out with virtual happy hours, meetings and events. The bright side of OHI reflects social, cultural, technological and economic benefits. An OHI chatbot offers bright personalised side information to the individual seeker, which is more convenient and efficient than human capabilities.

The pivotal contribution is the integrated theoretical framework that is derived from multidisciplinary literature to capture the complexity of OHI. Also, it conceptualises the constructs in the context of OHI and COVID-19.

This trio of cases is appropriate for upper-level undergraduate classes or for postgraduate programs in non-profit management, leadership and community development, international development, global studies, women’s and gender studies and social entrepreneurship. It allows the instructors and students to engage with classical leadership tenets and emerging social entrepreneurship literature. Upon completion of the case study discussion and assignments, students will be able to: identify diverse obstacles that African women face in starting social enterprises; understand the ways that African women leaders build a social dimension to their enterprise; and identify characteristics of women’s leadership and critique the value of women’s leadership for establishing sustainable social enterprises.

The case stories of the three African social enterprises portray how female leaders have fostered sustainable organisations through prioritising social, over economic and governance investments. Martha Letsoalo, a former domestic worker, founded the Heartfelt Project in South Africa, which now employs fifteen women, ships products all around the world and enriches the community of Makapanstad with its workshop, training and education centre. Victoria Nalongo Namusisi, daughter of a fisherman in rural Uganda, founded Bright Kids Uganda, a thriving care facility, school and community centre that educates vulnerable children, empowers victims of gender-based violence and distributes micro-loans to female entrepreneurs. Gertrude, abandoned in Lusaka, Zambia, founded Chikumbuso, a home of resilience and remembrance to educate children and offer women employment in a cooperative business. Each case documents the founding years of the social enterprise and outlines some of the shared women’s leadership approaches. The case dilemma focuses on why and how women start social enterprises in socially and economically difficult contexts.

This trio of cases is appropriate for undergraduate or graduate-level programs in non-profit management, leadership and community development, international development, global studies and social entrepreneurship.

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CSS 3: Entrepreneurship.

Teaching notes are available for educators only.

Integrating complementary information with high-quality visual perception is essential in infrared and visible image fusion. Contrast-enhanced fusion required for target detection in military, navigation and surveillance applications, where visible images are captured at low-light conditions, is a challenging task. This paper aims to focus on the enhancement of poorly illuminated low-light images through decomposition prior to fusion, to provide high visual quality.

In this paper, a two-step process is implemented to improve the visual quality. First, the low-light visible image is decomposed to dark and bright image components. The decomposition is accomplished based on the selection of a threshold using Renyi’s entropy maximization. The decomposed dark and bright images are intensified with the stochastic resonance (SR) model. Second, texture information-based weighted average scheme for low-frequency coefficients and select maximum precept for high-frequency coefficients are used in the discrete wavelet transform (DWT) domain.

Simulations in MATLAB were carried out on various test images. The qualitative and quantitative evaluations of the proposed method show improvement in edge-based and information-based metrics compared to several existing fusion techniques.

In this work, a high-contrast, edge-preserved and brightness-improved image is obtained by the processing steps considered in this work to get good visual quality.