Search results

This paper aims to study the impact of individual relationships on tacit knowledge sharing in the company setting of compulsory bond, expressive bond, instrumental bond and self-monitoring by empirical explorations.

The paper raises seven hypotheses that focus on the impact of employees’ relationship with tacit knowledge sharing in knowledge-intensive industries and positions based on relationship theory. Before distributing the formal questionnaires, a pre-research was done in a college by collecting comments and suggestions so as to correct and modify the questionnaires. A four-page questionnaire based on the Likert scale with 45 questions was used for data collection, and 210 valid questionnaires were collected from a research institute, a software company and an educational institute. Finally, SPSS17.0 was used to analyze these data, including reliability analysis, validity analysis, correlation analysis and regression analysis, etc.

The findings include: there is a positive correlation between employees’ compulsory bond and the efficiency of tacit knowledge sharing; there is a positive correlation between employees’ expressive bond and the efficiency of tacit knowledge sharing; there is a negative correlation between employees’ instrumental bond and the efficiency of tacit knowledge sharing; the more apt employees are at self-monitoring, the more effectively they will share tacit knowledge; the interaction between compulsory bonds and self-monitoring has a positive and stimulating impact on tacit knowledge sharing; the interaction between expressive bonds and self-monitoring has a positive and stimulating impact on tacit knowledge sharing; and the interaction between instrumental bonds and self-monitoring has a certain impact on tacit knowledge sharing.

However, the efficiency of tacit knowledge sharing cannot be measured easily and how to share the tacit knowledge based on employees’ relationships should be further concerned by knowledge industries.

This paper illustrates multiple, in-depth approaches to research on knowledge sharing. It shows why it is important to pay attention to employees’ relationships during the process of tacit knowledge sharing. The author argued some key factors such as compulsory bond, emotional bond and self-monitoring that may have a certain impact on the tacit knowledge sharing. The paper also further discussed the influence on the sharing of tacit knowledge as for the interaction between different relationship types and self-monitoring.

The knowledge is critical to enhance enterprises’ performance, and it will become more useful when the new knowledge is shared with others. However, tacit knowledge cannot be measured easily, and how to share the tacit knowledge based on employees’ relationships should be further concerned by knowledge industries. A series of findings are proposed in this paper.

Integrating the knowledge of different individuals, of which 90 per cent is tacit knowledge, in an organization that engages in producing products and providing service is instrumental to the sustainability and productivity of that organization. This study addressed the factors and dynamics of tacit knowledge sharing that can be used in knowledge management to effectively capture, store and disseminate tacit knowledge across an organization.

This study aims to analyze the determinants of ratings of corporate bonds and sukuk issued by firms listed on the Indonesia Stock Exchange (IDX) for the 2013–2019 period.

This study uses a quantitative approach by testing hypotheses and using logistic regression. Ordinal logistic endogenous (or dependent) variables (Y) in ordinal logistics use data in the form of levels (ordinal scale). Independent (or exogenous) variables (X), include financial and non-financial factors for dependent (or endogenous) variables (Y), namely, of corporate bonds and sukuk ratings. There are two approaches to the study they are Logit and Gompit (Negative Log-Log. The population of the study is Indonesian companies listed on the IDX that issued bonds and sukuk for the 2013–2019 periods. The sampling technique is purposive. In total, 16 corporate companies adhering to the above criteria and issuing bonds and sukuk were chosen. In total, 270 types of bonds and 280 types of sukuk were selected as samples.

The results of the Logit and Gompit regression show that leverage ratio, firm size, security structure and maturity date are important determinants of corporate bond ratings while profitability and liquidity ratios appear to have no influence on the rating. In the case of sukuk, profitability, liquidity and maturity date play important roles in influencing the corporate sukuk rating. However, there is no evidence to suggest that leverage ratio, company size and security structure may affect sukuk ratings.

For both sukuk and bond issuers, it is necessary to pay attention to the factors that may affect the ratings. Specifically, Sukuk issuers need to pay attention to the return of asset, current ratio, growth and structure. On the other hand, bond issuers need to consider depth to equity, structure and maturity. As for investors, the findings of this study reveal that both bond and sukuk ratings reflect their performance.

This study provides useful information for investors that allows them to assess the risk of sukuk or bonds chosen based on rating and financial performance.

The novelty of this study lies in its econometric methodology used to identify factors which influence sukuk and bond ratings. Specifically, this study used two different techniques that allow a robust conclusion to be drawn. Furthermore, this study provides a systematic analysis which allows comparison between factors which affect bond and sukuk ratings in Indonesia.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

The purpose of this paper is to examine the emerging Chinese credit rating agencies (CRAs), and their development, regulatory regime and challenges. The Chinese financial system has made many improvements; in particular, the regulatory regime has reached a more effective level. However, it should be admitted that some aspects still require further development. Compared with other developed markets, the Chinese credit rating industry is still young. Under these circumstances, questions are raised about the performance of the CRAs in China. Whether the legal framework is effective enough? A further point, in terms of the development, is what are the major obstacles lying ahead for the Chinese CRAs?

This paper will concentrate on the study of Chinese CRAs. Starting with a brief introduction and analysis on the Chinese CRAs, it will further examine the rating methodologies of the Chinese CRAs. Following this, the regulatory regimes will be analyzed in detail, from the perspectives of the securities, banking and insurance market. Moreover, the paper will identify the key problems under the current regulatory regime. Last but not least, a conclusion and some future suggestions for the development of the regulatory regime will also be made based on the earlier observations and study.

The current development stage and future reform requirement of the Chinese credit rating industry.

Provide a full dimension and in depth analysis on the Chinese credit rating industry.

This paper aims to introduce and explore the creation, transfer, diffusion and application of knowledge in the Chinese context and the Chinese aerospace management modes, methodologies and mechanism, etc., based on the successful managerial experience of China’s aerospace. The paper then illustrates the current research domains and the future research opportunities in knowledge and aerospace management in China.

Review and reflection.

The Chinese knowledge management theory has achieved great development, the focus of which covers the whole chain from knowledge creation, knowledge transfer, knowledge sharing to knowledge application. However, Chinese aerospace management studies seem not so systematic, although some successful managerial practices and theories are being introduced. There is an opportunity to construct the Chinese aerospace management theory due to its features with general implications to high technology industries in China. Especially, integrating knowledge and aerospace, or studying aerospace from the perspective of knowledge, is a promising way of formulating a logic for deciphering China’s aerospace. It is also anticipated that qualitative methodology and Chinese traditional philosophy will be more popular in Chinese management studies.

This paper, by introducing some new research in knowledge management and aerospace management in China, outlines the current situations of Chinese knowledge and aerospace management research and sheds lights on the future research in aspects of research topics, research methodologies and Chinese traditional philosophy. For the first time, this paper provides the basic logic of Chinese knowledge management research and integrates Chinese aerospace management studies to reveal to the world the uniqueness and facts of China’s aerospace industry.

It is a matter of common knowledge that beer, in its several varieties, is by no means the same thing to‐day as it was a generation or less ago; the progress of chemical and biological knowledge on the one hand, and the keenness of competition on the other, have led to great alterations both in the materials used in its production and the methods by which it is produced. Exact or reliable knowledge about this, however, is far from being common; vehement assertions are made that all or almost all the changes are for the better, and also that beer is now a manufactured chemical product of deleterious nature, in which little or nothing of genuine material is used. Such statements are rendered unacceptable by the existence of self‐interest on one side and prejudice on the other. A short account of some of the facts concerned may, therefore, be of service.

The purpose of this paper is to develop an analytical framework that links the expenditures on human capital to the resulting long‐term benefits, and thus provide a model for reporting human capital on balance sheets. The framework identifies different kinds of accounting treatments for different kinds of human capital related expenses.

This paper sub‐divides expenditures related to human capital into four categories, based on the expenditure‐long‐term benefits relationships, using a Cartesian axes‐based approach.

The paper shows that a sub‐class of expenditures occur that are within the control of the organisation and provide economic benefits over several periods. As such, these expenditures can be capitalised. Furthermore, expenditures that do not provide long‐term benefits or result in lower productivity also exist. These need to be addressed by the management.

This model needs to be formally field‐tested.

The analytical framework may be used in practice by managers for analysing the benefits of the different types expenditures on human capital. It can also be used by researchers to analyse the benefits of the expenditures on different types of intellectual capital and financial accounting standard setters to standardise the appropriate accounting treatments for different types of human capital related expenditures.

This is the first study that breaks down the human capital related expenditures into comprehensive categories based on the expenditures‐benefits relationships such that positive and negative intangibles are identified, and examines the financial accounting and strategic managerial accounting implications of both kinds of intangibles.

With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue's lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on “Accounting for modern slavery, employees and work conditions in business” and its selected papers.

The method adopted is a wide-ranging literature review exploring the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery.

Employment and workplace conditions and practices in business can be viewed as a continuum ranging from the illegal and illegitimate practices of modern slavery, through unethical and often illegal practices such as wages theft, to decent work. Given this continuum, in this Special Issue avenues are identified for accounting research to provide an account of the effectiveness of actions taken to eliminate modern slavery and overcome grey areas of work conditions.

The paper helps to create an improved understanding of different types of exploitation in work conditions in different industries and the role accounting might play in research and practice.

Slavery did not end with abolition in the 19th century. Instead, it changed its forms and continues to harm people in every country in the world especially in certain industries, of which several are discussed and accounting advice proffered. Likewise, as reflected in Special Issue papers, the role of accounting in reducing less extreme forms of poor work conditions is also considered.

The paper provides an overview of different forms and degrees of exploitation in work conditions and identifies the need for and areas of accounting research in this emerging area.

Investigates, in Part 1, the effects of West German stagnation in the 1980s following on from the welfare state doctrine of the 1960s and 1970s, which led to an economic and social crisis becoming inevitable. Shows this is not purely a German problem but one that also affects almost all other capitalist countries – either developed or developing. Expresses irony that the former communist bloc countries should also be engulfed in such crises. Proffers explanations and recommendations to offset the problems in Germany. Part II looks at Israel and how it has begun to emerge from its 1974 austerity programme by Rabin. States that Israel must initiate a new system of stable equilibrium to open a new era that is very possible, but involves economic and social thinking to avoid previous mistakes.

The purpose of this paper is to trace the development of economic theory to the point where “economic rationalism” is a commonly used term.

The paper draws on earlier research and published works examining: the history of economics; economic rationalism; and the different influences in comprising basic economic concepts.

The analysis of writing indicates that rationalism has been a focus of discussion in economic writing since Classical times, through to the “rational” influence in economic policy making from neoclassical economic writing. But, the specific term “economic rationalism” gained wider usage after Pusey's book. From that time, the term was used outside academia as a disparaging means to criticise economic theorists and policy makers.

The research is limited by the ability to examine all the literature in the field in greater depth. However, this has been ameliorated by examining a sufficient sample of literature relevant to the concept of rationality in economic theory and policy.

This paper provides a useful critique – from the classics to the modern era – of the contribution made to economic theory and practice. It provides managers with a comprehensive historical overview.

This paper fulfils an identified need and gives support to executives and managers who have doubts about theological justification for some values and accountability procedures being employed in policymaking.