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Article
Publication date: 1 October 2020

Cong Cao, Ning Li and Li Liu

This paper empirically investigates how cultural variations in individualism and tightness affected the containment of COVID-19 using data from 54 nations during a 30-day…

1497

Abstract

Purpose

This paper empirically investigates how cultural variations in individualism and tightness affected the containment of COVID-19 using data from 54 nations during a 30-day period of government intervention.

Design/methodology/approach

The authors utilized the hierarchical regression approach to check the effects of three cultural variables – the individualism measure, taken from Hofstede’s six-dimension national culture index, and the measure of cultural tightness, based on the three tightness–looseness indexes calculated by Irem Uz (2015) and their interaction – on the changes in the prevalence rate (ΔPR) and crude mortality rate (ΔCMR) and case fatality rate (CFR) while controlling for the stringency of government responses to COVID-19, median age and population density.

Findings

Significant relationships were found between cultural variables and national performance in slowing the spread of the coronavirus, measured by ΔPR, ΔCMR and CFR. After controlling for the stringency of government responses, median age and population density, the authors found that cultural tightness and individualism as well as their interactions remain to be pivotal. Loose and individualistic cultures led to faster increases in PR and CMR and higher CFR. A four-quadrant conceptual framework is developed to categorize and discuss the national differences.

Originality/value

The paper integrated two constructs – cultural tightness–looseness and individualism–collectivism – to form a theoretical lens to guide the authors’ analyses while using the real-time COVID-19 data as a natural experiment for theorizing and testing. This study’s findings have significant policy implications in government responses, strategic planning, cultural adaptability and policy implementations for the world’s continuous battle against the pandemic.

Details

International Journal of Sociology and Social Policy, vol. 40 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 6 July 2022

Xiuyan Shao, Hemin Jiang, Mikko Siponen, Cong Cao and Xiaohua Huang

Unauthorised file sharing (UFS) in online communities (OCs) is a major intellectual property concern. Researchers have traditionally viewed UFS as digital piracy and have…

Abstract

Purpose

Unauthorised file sharing (UFS) in online communities (OCs) is a major intellectual property concern. Researchers have traditionally viewed UFS as digital piracy and have suggested that deterrents, such as legal actions, should be in place. However, previous research has not considered the OC context and cannot explain why OC members share unauthorised files even when there is legislation against this in place. In OCs, UFS exhibits features of public goods contribution. Therefore, the authors claim that public goods contribution motivations can provide a compelling explanation for UFS in OCs.

Design/methodology/approach

The authors propose a theoretical model in which two egoistic public goods contribution motivations (namely, warm-glow giving and demand for resources) are tested alongside motivations informed by the sanctions described by deterrence theory, a theory widely used within the digital piracy perspective.

Findings

The authors find that warm glow and demand for resources are positively related to UFS in OCs; the effect of warm glow is moderated by users' attachment to OCs. Importantly, the results suggest that although sanctions significantly predict UFS, the effect of sanctions on UFS becomes insignificant in the presence of warm glow, demand for resources and attachment.

Originality/value

The study offers new insights into why users engage in UFS and highlights that public goods contribution should be taken into account in developing anti-piracy policies and practices.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Content available
Article
Publication date: 26 February 2021

Thu Thi Hoai Tran and Louis De Koker

The purpose of this paper is to analyze the Vietnamese laws and practices concerning the confiscation of proceeds of crime, especially in view of Vietnam’s obligations to…

Abstract

Purpose

The purpose of this paper is to analyze the Vietnamese laws and practices concerning the confiscation of proceeds of crime, especially in view of Vietnam’s obligations to meet the international standards on money laundering and terrorist financing, set by the Financial Action Task Force and relevant international conventions that Vietnam ratified. To limit the scope of this paper, the analysis focuses on the confiscation of proceeds of domestic crimes that do not require international legal assistance. This paper concludes with recommendations for improving the legal framework on criminal asset recovery in Vietnam.

Design/methodology/approach

This is a doctrinal study that considers the applicable legal framework. This study is supported by brief case studies of major cases involving the confiscation of proceeds of crime.

Findings

Vietnam has a functioning asset confiscation regime but gaps in the law, lack of financial investigation expertise and lack of focused investigative attention on asset preservation and confiscation are hampering its effectiveness. The key gaps can easily be closed with appropriate amendments to the law. These reforms should be combined with a dedicated skills development program to produce sufficient number of financial investigation experts and criminal asset management experts to support the regime. The training should extend to judicial officers to ensure an appropriate understanding of the asset confiscation law. Reforms such as these should follow on a comprehensive review of Vietnam’s law and practices relating to the confiscation and forfeiture of criminal assets. This review should extend to assets linked to the financing of terrorism and proliferation to ensure that Vietnam has a comprehensive regime to deal with criminal assets.

Research limitations/implications

This paper draws on publicly available information regarding the confiscation of proceeds of crime in Vietnam. Little data is available on asset confiscation and that prevents an in-depth assessment of the regime.

Originality/value

This paper highlights gaps in the current asset confiscation regime and proposes reforms and approaches that will ensure a more effective asset confiscation regime for Vietnam.

Details

Journal of Money Laundering Control, vol. 24 no. 2
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 16 May 2022

Nguyen Khanh Doanh, Nguyen Ngoc Quynh and Thi Tuan Linh Pham

The purpose of this study is to examine how use of agriculture information systems could impact farmers' intention to convert from traditional to organic agriculture…

Abstract

Purpose

The purpose of this study is to examine how use of agriculture information systems could impact farmers' intention to convert from traditional to organic agriculture production in the mountainous areas of Northern Vietnam, based on a research framework developed from integrating Diffusion of Innovation Theory and Theory of Planned Behavior. Specifically, the authors aim to test the direct impact of use of agriculture information systems on converting intention and the interaction between use of agriculture information systems and perceived economic benefits, perceived non-economic benefits of organic production and market access on the formation of converting intention.

Design/methodology/approach

Data were collected from a sample survey that included 634 agriculture-producing households in Thai Nguyen, Tuyen Quang and Cao Bang provinces of Northern Vietnam. The logistic regression was used for data analysis.

Findings

Research findings indicate that perceived economic benefits, non-economic benefits, market access and use of agriculture information systems positively support the converting intention. Moreover, the use of information systems strengthens the links between the converting intention and perceived economic benefits, perceived non-economic benefits and market access.

Originality/value

This research is innovative in incorporating the use of agriculture information systems as both direct contributor and moderator in converting decisions.

Details

International Journal of Social Economics, vol. 49 no. 10
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 24 February 2012

Denis Fred Simon and Cong Cao

The purpose of this paper is to discuss the reliability of official Chinese government statistics in general, overview the evolution of China's S&T (science and…

Abstract

Purpose

The purpose of this paper is to discuss the reliability of official Chinese government statistics in general, overview the evolution of China's S&T (science and technology) statistical system while highlighting the main sources of such statistics, point out some of the particular problems related to China's S&T statistics, and provide perspectives about how to best use and interpret these numbers.

Design/methodology/approach

Statistics of China's human resources in science and technology has been used to illustrate how such S&T statistics should be interpreted.

Findings

While the S&T data collection involving multiple government ministries causes problems, the interpretation of the data, including reconciling data from different sources and piecing information together, poses challenges to drawing an appropriate and overall picture of the development of S&T in China. In order to achieve a better understanding of China's S&T statistics, student researchers of Chinese science and technology have to comprehend the definitions, exhaust all the sources, and find and recognize discrepancies.

Originality/value

This paper represents the first effort to examine China's S&T statistical system, an important source of information regarding China's S&T development.

Details

Journal of Science and Technology Policy in China, vol. 3 no. 1
Type: Research Article
ISSN: 1758-552X

Keywords

Book part
Publication date: 12 November 2012

Cindy Epperson

The community college model is evolving in the Socialist Republic of Viet Nam. During June 2009, 11 of the 12 existing higher education institutions with “community…

Abstract

The community college model is evolving in the Socialist Republic of Viet Nam. During June 2009, 11 of the 12 existing higher education institutions with “community college” in their official name were examined utilizing a qualitative multiple-case study approach. Data were collected in the field from June 1 to 23, 2009, while making visits to each of the 11 colleges, the Ministry of Education and Training (MOET), and the Vietnam Association of Community Colleges (VACC). Five data collection techniques were utilized to examine the bounded system: (a) semi-structured interviews, (b) survey of the college rectors, VACC informant and MOET informant, (c) participant observation with field notes, (d) document review, and (e) photographs taken during each site visit. After the field study stage, e-mail communication with the study informants between August 2009 and March 2010 clarified questions and developed a deeper level of understanding of the Vietnamese community college model. Results of the study (Epperson, 2010) indicate that although legislation does not exist to permanently establish the higher education institutions named community colleges, a community college model does exist and is in a state of evolution. The model can be defined by a set of core characteristics which emerged from the data. Five themes were particularly prominent: (a) public higher education institutions with community ownership at the provincial or city level, in conjunction with MOET oversight for academic matters; (b) multidisciplinary programs designed to meet the unique needs of the community; (c) multi-level certificates and diplomas conferred up through the college level (three year) of higher education and articulation agreements with universities enable students to earn a university bachelor's degree; (d) domestic and international partnerships are actively sought to develop social capital; (e) scientific and technological research based on community needs as required in the 2005 Education Law.

Details

Community Colleges Worldwide: Investigating the Global Phenomenon
Type: Book
ISBN: 978-1-78190-230-1

Article
Publication date: 6 May 2022

D. Dulani Jayasuriya and Alexandra Sims

This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The…

Abstract

Purpose

This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors compare and contrast blockchains with existing legacy systems. The authors identify existing regulation, accounting standards, guidelines and potential amendments in under-explored areas such as taxation, accounting treatment of crypto-assets/liabilities and detailed auditing procedures. The study aims to highlight the trends, differences and gaps between academic and industry literature. The authors provide a behavioral, social, cultural, organizational, regulatory, ethical, accountability and managerial perspectives of blockchain adoption in accounting. Finally, the study develops two adoption frameworks.

Design/methodology/approach

The authors' study follows (Moher et al., 2009) and (Briner and Denyer, 2012) methodology to conduct the systematic review and the steps are mentioned below. The authors construct a final sample of 452 from a preliminary search of three multi-disciplinary databases from 2012 to 2020. First, the authors motivate the review and formulate the research questions. Second, the authors aggregate relevant literature from both industry and academia and implement quality assessments. Third, the authors analyze the literature and construct the final sample of articles. Fourth, the authors conducted textual analysis, keyword frequencies and identify gaps, trends and similarities between academic and industry literature and develop the authors' frameworks

Findings

The authors identify 3 (ABDC, B and A* ranked) journals as publishing top article numbers with the highest article count for 2017 with 96 articles in academia and 2019 for the industry with 21 articles. Second-highest publications for academia occur in 2018 with 77 followed by, whereas in the industry, publications occur in the year 2016 with 16 articles. Two co-authors appear most popular with 103 articles. Word clouds, a mind map and article theme counts are used to identify nine key research clusters: data management, financial applications, sustainability, accounting and auditing, business and industrial, education, governance, privacy/security and disruptive technology.

Research limitations/implications

Systematic reviews can have selection biases mainly due to search and selection criteria distortions when constructing the final sample of articles. The authors address selection bias by refining our search keyword combinations by using different permutations and using keywords from articles already collected. The authors employ three databases and review the reference list of articles collected to add more articles that may have been missed into our sample. In addition, to avoid inconsistent coding of domains/themes and interpretations, the authors carefully review our domain identifications and all our analysis twice independently using two research assistants to obtain the same conclusions.

Practical implications

The authors' unique contributions include reviewing additional papers, differentiating between industry, academic articles, common trends and gaps in much scattered prior literature. The authors identify existing accounting standards, guidelines, limitations and possible amendments required in future for blockchain adoption in accounting in taxation, accounting treatment of crypto-assets/liabilities and detailed audit procedures. Blockchains are compared with legacy accounting technologies and two frameworks for adoption developed. The authors' results could impact the understanding of existing regulation, accounting standards, future amendments, areas requiring clarity and future collaborative research between academia and industry across multi-disciplines. Practical implications to academics, professional bodies, regulators and industry practitioners exist.

Social implications

The authors' study identifies significant implications on organizations, environment, culture and society in general. The authors identify that social engagement projects may be easily initiated and implemented with decentralized accounting information systems. Transparency and efficiency would change organization culture, ways accountants and even employees interact with each other and community. Anonymity in blockchains can be used for criminal activities. Coding of negative social dynamics to smart contracts may persist. Transparency of personally identifiable information may place individuals at risk. Regulation and standards would need to identify equity, ethics in blockchains which notwithstanding energy consumption, and could enable environmental protection increasing societal sustainability.

Originality/value

To the authors' knowledge, this is the first study that compares academic and industry literature of 452 articles to identify gaps and similarities from 2012 to 2020 using three multi-disciplinary databases. The authors' study is the first study to in detail existing accounting standards, unclear areas, future amendments for International Financial Reporting Standards (IFRS) standards on taxation, financial reporting and all aspects of auditing procedures. The authors further categorize prior literature into these key areas and develop two frameworks (DAERPS and DAIS) that are linked to our review results and prior literature. The authors identify the impact of blockchain adoption on key stakeholders, regulation, society, culture, organization, accountability and ethics.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
225

Abstract

Details

Journal of Science and Technology Policy in China, vol. 3 no. 3
Type: Research Article
ISSN: 1758-552X

Keywords

Content available
Article
Publication date: 24 February 2012

Jiang Yu

316

Abstract

Details

Journal of Science and Technology Policy in China, vol. 3 no. 1
Type: Research Article
ISSN: 1758-552X

Article
Publication date: 2 May 2017

Zhiling Ma, Yanjun Qiao, Fei Xie, Xianling Wang and Jing Wang

The purpose of this paper is to evaluate the role of encapsulation temperature on the preparation of silica-encapsulated waterborne aluminium pigments.

Abstract

Purpose

The purpose of this paper is to evaluate the role of encapsulation temperature on the preparation of silica-encapsulated waterborne aluminium pigments.

Design/methodology/approach

The waterborne aluminium pigments were prepared with H2O2 as anchoring agent and siloxane used as precursors in pH = 9.0 medium at different temperatures. The anchorage and compactness of silicon which on aluminium surface were characterized by optical microscopy, scanning electron microscopy and N2 adsorption-desorption. The anticorrosion property was characterized by the volume of produced hydrogen as a function of time.

Findings

The effect of encapsulation temperature on anticorrosion property of aluminium pigments is reflected from the anchorage and the compactness of silica on aluminium surface. Furthermore, when encapsulation temperature is 45-50°C, the silica platelets uniformly anchored on the aluminium surface as a dense film, which show the best anticorrosion property. Lower and higher encapsulation temperatures cause the silica platelets to agglomerate rather than anchor on the aluminium surface, which is unfavourable for the anchorage and the formation of compact silica film. The use of product in waterborne coatings gives a higher glossiness than that of raw material.

Research limitations/implications

Only pH = 9.0 medium was explored, and the other pH medium could result in different optimum temperatures.

Practical implications

The investigation results provide theoretical basis for obtaining excellent waterborne aluminium pigments.

Originality/value

The method of investigating corrosion resistance mechanism of aluminium pigments based on anchorage and compactness is novel.

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