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Book part
Publication date: 7 January 2015

Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Book part
Publication date: 7 January 2015

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards…

Abstract

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.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

Case study
Publication date: 10 April 2020

Ya-Hsueh Chuang, Tsan-Ching Kang, Wen-Ching Chang and Po-Ju Chen

By the end of this session, students should be able to: explain what a business model is; summarize the case firm’s business strategy using the elements of business model…

Abstract

Learning outcomes

By the end of this session, students should be able to: explain what a business model is; summarize the case firm’s business strategy using the elements of business model canvas proposed by Alexander Osterwalder and practice how to apply the business model canvas to analyze the business model of a firm; understand how a firm can seize an opportunity for innovation; and discuss how the case firm navigated through problems that came up as it grew.

Case overview/synopsis

Creative Design was a start-up company in Taiwan. To fulfill a course requirement while she was still in school, the founder had formed a team and entered an entrepreneurship competition. They won the second runner up award in that competition and impressed some firms who enquired if they would be interested in doing corporate identity system (CIS) design. They discovered that without establishing a corporate structure their prospective clients would be unable to pay an invoice. As a consequence, the founder and one of the team members established Creative Design Ltd. This case discusses the challenge Creative Design faced at the end of 2012. Wonderland farmers’ association (WFA) wanted to market locally grown jasmine but did not know how to go about it. They reached out to the founder and her company for assistance. The case of WFA was uncharted territory. Creative Design already had extensive experience in CIS design, but it did not have any experience in handling agriculture products. In this case, they had to deal with the full supply chain from production to exhibition. The risk for this project was high but Creative Design accepted the case and became the first design firm offering a “total solution.” Currently, Creative Design works with all kinds of cases, from simple CIS designs to more complicated total solutions of various scales. The founder now has to contemplate if the design house should develop more total solution cases. Doing so would require recruiting more staff and the dilemma of balancing revenue and costs.

Complexity academic level

The case study is designed for the undergraduate and graduate students of the College of Management; the case can be adopted for the courses of management, innovation and entrepreneurship, etc.

Supplementary materials

Teaching Notes are available for educators only.

Subject code

CSS: 3 Entrepreneurship.

Details

Emerald Emerging Markets Case Studies, vol. 10 no. 2
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 17 June 2019

Chieh-Peng Lin, Na-Ting Liu, Chou-Kang Chiu, Kuang-Jung Chen and Ni-Chen Lin

The purpose of this paper is to develop and test a model of team performance by applying social exchange and social capital perspectives in a single model setting. It…

1002

Abstract

Purpose

The purpose of this paper is to develop and test a model of team performance by applying social exchange and social capital perspectives in a single model setting. It hypothesizes that team performance is indirectly affected by politics through leader–member capitalization (LMC) and by ethical leadership through leader–member exchange (LMX). Meanwhile, team identification is hypothesized to moderate the relationships between politics and LMC and between ethical leadership and LMX.

Design/methodology/approach

The hypotheses of this study were empirically tested using a survey of work teams from the banking and insurance industry in Taipei, Taiwan.

Findings

The relationship between team performance and ethical leadership is fully mediated by LMX, while the indirect relationship between team performance and politics is mediated via both LMC and LMX. Team identification positively moderates the relationship between ethical leadership and LMX.

Originality/value

This study is one of the few to examine the mediating roles of LMC and LMX simultaneously in team performance development. This study provides several key findings that complement the existing literature by evaluating fresh associations among LMC, LMX and their determinants and moderator.

Details

Personnel Review, vol. 48 no. 5
Type: Research Article
ISSN: 0048-3486

Keywords

Book part
Publication date: 5 October 2018

Nasir Bedewi Siraj, Aminah Robinson Fayek and Mohamed M. G. Elbarkouky

Most decision-making problems in construction are complex and difficult to solve, as they involve multiple criteria and multiple decision makers in addition to subjective…

Abstract

Most decision-making problems in construction are complex and difficult to solve, as they involve multiple criteria and multiple decision makers in addition to subjective uncertainties, imprecisions and vagueness surrounding the decision-making process. In many instances, the decision-making process is based on linguistic terms rather than numerical values. Hence, structured fuzzy consensus-reaching processes and fuzzy aggregation methods are instrumental in multi-criteria group decision-making (MCGDM) problems for capturing the point of view of a group of experts. This chapter outlines different fuzzy consensus-reaching processes and fuzzy aggregation methods. It presents the background of the basic theory and formulation of these processes and methods, as well as numerical examples that illustrate their theory and formulation. Application areas of fuzzy consensus reaching and fuzzy aggregation in the construction domain are identified, and an overview of previously developed frameworks for fuzzy consensus reaching and fuzzy aggregation is provided. Finally, areas for future work are presented that highlight emerging trends and the imminent needs of fuzzy consensus reaching and fuzzy aggregation in the construction domain.

Details

Fuzzy Hybrid Computing in Construction Engineering and Management
Type: Book
ISBN: 978-1-78743-868-2

Keywords

Article
Publication date: 16 May 2022

Tuan Trong Luu

Developing new green services is critical to a hospitality organization’s achievement of sustainable goals as well as competitive advantage. This study aims to unravel the…

Abstract

Purpose

Developing new green services is critical to a hospitality organization’s achievement of sustainable goals as well as competitive advantage. This study aims to unravel the mechanisms through which organizations with green entrepreneurial orientation (green EO) can foster green service innovation.

Design/methodology/approach

The data set for testing these mechanisms was garnered from employees and managers who worked in hotels based in an Asia-Pacific market. A multilevel analysis was conducted on this data set.

Findings

The results revealed the positive nexus between organizational green EO and green service innovation perceptions. The results of the study further lent credence to employee green creativity as a mediation path for such a relationship. Furthermore, customer involvement was found to fortify the linkage of green EO with employee green creativity and the linkage of employee green creativity with green service innovation perceptions.

Practical implications

The results suggest to hotel organizations how to optimally translate their green entrepreneurial strategy into new green services that meet customer preferences and societal expectations.

Originality/value

This inquiry extends the hospitality management literature by linking green EO to green service innovation of hospitality organizations as well as identifying the mediation and moderation mechanisms underlying this link.

Details

International Journal of Contemporary Hospitality Management, vol. 34 no. 7
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 27 November 2020

Mingwei Lin, Yanqiu Chen and Riqing Chen

The purpose of this paper is to make a comprehensive analysis of 354 publications about Pythagorean fuzzy sets (PFSs) from 2013 to 2020 in order to comprehensively…

Abstract

Purpose

The purpose of this paper is to make a comprehensive analysis of 354 publications about Pythagorean fuzzy sets (PFSs) from 2013 to 2020 in order to comprehensively understand their historical progress and current situation, as well as future development trend.

Design/methodology/approach

First, this paper describes the fundamental information of these publications on PFSs, including their data information, annual trend and prediction and basic features. Second, the most productive and influential authors, countries/regions, institutions and the most cited documents are presented in the form of evaluation indicators. Third, with the help of VOSviewer software, the visualization analysis is conducted to show the development status of PFSs publications at the level of authors, countries/regions, institutions and keywords. Finally, the burst detection of keywords, timezone review and timeline review are exported from CiteSpace software to analyze the hotspots and development trend on PFSs.

Findings

The annual PFSs publications present a quickly increasing trend. The most productive author is Wei Guiwu (China). Wei Guiwu and Wei Cun have the strongest cooperative relationship.

Research limitations/implications

The implication of this study is to provide a comprehensive perspective for the scholars who take a fancy to PFSs, and it is valuable for scholars to grasp the hotspots in this field in time.

Originality/value

It is the first paper that uses the bibliometric analysis to comprehensively analyze the publications on PFSs. It can help the scholars in the field of PFSs to quickly understand the development status and trend of PFSs.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 14 no. 2
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 26 June 2020

Man Fung Lo and Feng Tian

The objective of this study is to investigate the factors of two sub-processes – knowledge donating and knowledge collecting – of knowledge sharing in Hong Kong higher…

Abstract

Purpose

The objective of this study is to investigate the factors of two sub-processes – knowledge donating and knowledge collecting – of knowledge sharing in Hong Kong higher education context. This study examines the individual factors, organizational factors and technology factor of knowledge sharing. Individual factors include enjoyment in helping others and knowledge self-efficacy while organizational factors refer to the top management support, organizational rewards and organizational culture. The use of technology system is proposed to be the technology factor.

Design/methodology/approach

Based on the literature review, this study develops a structural model representing the impact of six latent variables on knowledge donating and knowledge collecting processes Data from a questionnaire survey of 166 respondents from academics from Hong Kong higher education sector was used to analyze the model. PLS-SEM was adopted in this study.

Findings

The result of the data analysis suggests enjoyment in helping others has a positive impact on both knowledge donating and knowledge collecting. For organizational factors, a trust and collaborative culture enhance both the sub-processes. The technology factor only contributes to the knowledge donating process. Several practical implications are provided to high education leaders, for instance, by establishing a trust and collaborative environment, academics are more eager to donate and collect knowledge.

Originality/value

This paper provides insights for researchers to further understand how individual, organizational and technology factors affect two sub-processes of knowledge sharing. On the practical side, this study validated several critical factors to successful knowledge donation and knowledge collection.

Details

Leadership & Organization Development Journal, vol. 41 no. 6
Type: Research Article
ISSN: 0143-7739

Keywords

Book part
Publication date: 22 July 2021

Yu-Fen Chen, Thomas C. Chiang, Fu-Lai Lin and Sheng-Yung Yang

This chapter examines herd behavior across national borders. A dynamic latent factor model with Gibbs sampling is used to decompose the national herd behavior into the…

Abstract

This chapter examines herd behavior across national borders. A dynamic latent factor model with Gibbs sampling is used to decompose the national herd behavior into the world, regional, and country-specific components. Testing the daily data from 2000 through 2014 for 47 countries, we find that the impact of world factor on national herd behavior is short-lived. This study indicates that world and regional factors play a significant role in explaining the variations of national herd behavior, constituting 33% of the herding variability. The significance of world and regional components is likely to produce a biased herding estimator.

Details

Advances in Pacific Basin Business, Economics and Finance
Type: Book
ISBN: 978-1-80043-870-5

Keywords

Article
Publication date: 11 June 2018

Bing Hua, Lin Chen, Yunhua Wu and Zhiming Chen

The three-axis simulator relies on the air film between the air bearing and the bearing seat to achieve weightlessness and the frictionless motion condition, which is…

Abstract

Purpose

The three-axis simulator relies on the air film between the air bearing and the bearing seat to achieve weightlessness and the frictionless motion condition, which is essential for simulating the micro-disturbance torque of a satellite in outer space. However, at the beginning of the experiment, the disturbance torque caused by the misalignment between the center of gravity of the simulator and the center of rotation of the bearing is the most important factor restricting the use of the space three-axis simulator. In order to solve this problem, it is necessary to set the balance adjustment system on the simulator to compensate the disturbance torque caused by the eccentricity. The paper aims to discuss these issues.

Design/methodology/approach

In this paper, a study of L1 adaptive automatic balancing control method for micro satellite with motor without other actuators is proposed. L1 adaptive control algorithm adds the low-pass filter to the control law, which in a certain sense to reduce the high-frequency signal and speed up the response time of the controlled system. At the same time, by estimating the adaptive parameter uncertainty in object, the output error of the state predictor and the controlled object can be stabilized under Lyapunov condition, and the robustness of the system is also improved. The automatic balancing method of PID is also studied in this paper.

Findings

Through this automatic balancing mechanism, the gravity disturbance torque can be effectively reduced down to 10−6 Nm, and the automatic balancing time can be controlled within 7 s.

Originality/value

This paper introduces an automatic balancing mechanism. The experimental results show that the mechanism can greatly improve the convergence speed while guaranteeing the control accuracy, and ensuring the feasibility of the large angle maneuver of spacecraft three-axis simulator.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 11 no. 2
Type: Research Article
ISSN: 1756-378X

Keywords

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