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The purpose of this paper is to enhance the understanding of paternalistic leadership behaviour in the Finnish organisational context by investigating its relationship with Chinese immigrant employees’ occupational well-being.

This research was based on a survey of 117 Chinese immigrants working in Finland. The snowball sampling method was adopted in the present research.

The findings show that the dimensions of paternalistic leadership, specifically benevolent leadership behaviour, can be influential in Chinese immigrant knowledge workers’ occupational well-being in the Finnish organisational context.

Paternalistic leadership style can also make sense in a Western organisational context, especially when dealing with well-being among immigrant employees from China or other Asian countries.

Some misunderstanding of paternalistic leadership behaviour in Western societies may impede the theory’s further development. The study enhanced the understanding of paternalism in the Finnish organisational context by illuminating the effect of paternalistic leadership on Chinese immigrant employees’ occupational well-being.

In the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning strategy to gain maximum benefit from the developments in information technology. In support of this strategy, the US has implemented WebCT as an electronic course management system. Subsequent consultations have revealed doubt among accounting lecturers and students about the effectiveness of WebCT assessment of tests in Financial Accounting. The purpose of the study was therefore to investigate this perception on the basis of the available literature, our own experience, categories of student learning and feedback from students. The WebCT assessment function was also contrasted with traditional assessment methods. It was concluded that although WebCT is not a quick fix, it could be implemented successfully in bigger classes, provided that innovative lecturers are responsible for these classes.

Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting standard in South Africa that prescribes a particular accounting treatment for scrip dividends; therefore, different accounting approaches are used in South Africa to account for scrip dividends. These different approaches do not always meet the substance over form principle, as required by Generally Accepted Accounting Practice (GAAP). The result is that the information disclosed to the users of the financial statements differs from company to company. This study proposes an accounting treatment for scrip dividend schemes in South Africa. It concludes that the reinvestment approach is the most acceptable accounting treatment for scrip dividend schemes in South Africa.

Scrip dividend schemes provide shareholders with the option to choose shares instead of a cash dividend. Scrip dividends became popular in South Africa after the introduction of Secondary Tax on Companies (STC) in 1993. Thus far, no guidance on the recognition, measurement or disclosure of scrip dividends has been issued by the South African Institute of Chartered Accountants (SAICA). This article proposes disclosure regarding scrip dividend schemes that will provide relevant information to the users of financial statements. The proposed disclosure is based on the assumption that entities recognise and measure scrip dividends in accordance with the re‐investment method, as opposed to the capitalisation issue method.

Focuses on Jordan and the plethora of laws relating to financial reporting, which resulted in the Jordan Association of Certified Public Accountants adopting the International Accounting and Auditing Standards, to be applied to all financial statements issued after 1990. Investigates the effect this will have and, particularly, if there are any accounting irregularities leading to income enhancement. Surveys 74 firms in the period January 1990 ‐ December 1994, with data drawn from the Amman Financial Market annual figures. Explains how the data was analysed and used to test the hypothesis that the occurrence of numbers appearing in the second place of income numbers in annual reports conforms to the expected random distribution. Indicates, from findings, that there is a small deviation from the random distribution for the second digit and that the annual reports consist of accurate accounting data.

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

This article tries to examine concerns and opportunities that American companies may face in the Middle East. American companies and managers should have a better understanding of this part of the world to be more effective and successful in their operations. This article starts first by describing the demographics, geography, and political composition of the Middle East, and then goes on to address the issues and challenges, for example, unions and security issues that American companies conducting business in the region might face. After discussing the challenges, this article explains the opportunities available, such as; privatisation. Finally, the conclusion is that the Middle East could offer American companies an opportunity to expand their operations, however, for any company to succeed in the region it should have a deep understanding of the culture, politics, and people.

Employee involvement in management’s decision making has been a challenge for the European Community (EC) since its beginning. Already in view of the six founding countries the European Economic Community (EEC) was confronted with a significant degree of diversity between the different Member States. This diversity increased with every enlargement, in particular when in 1973 the United Kingdom (UK) and Ireland became members and much later in 2004 when Central and Eastern European (CEE) States together with Malta and Cyprus were included. This diversity in the area of employee involvement in management’s decision‐making is well documented. Therefore, it may be sufficient for the purpose of this paper to only give some broad indications. There are countries, as for example Germany, Austria, the Netherlands or Luxembourg, which have systems with a dual structure where employee involvement in management’s decision‐making institutionally is separated from the trade unions, even if in actual practice the links between the two are significant. In other countries employee involvement is based on two pillars: both the trade unions and a body elected by all em ployees. This is the case in France, Greece, Portugal and Spain. In the Scandinavian countries employee in volvement is exclusively in the hands of the trade unions. In countries like Ireland and the U.K. employee involvement for a long time was more or less a taboo subject for the trade unions. The fear of being compromised in opposing measures through their industrial strength prevented them becoming integrated into the mechanism of decision‐making in companies. Only recently ‐ mainly due to the EU input ‐ this attitude is changing gradually. Italy has developed an interesting mixture of its own. Even if it may be possible ‐ as just indicated ‐ to discover or gani ‐ sational similarities between the systems of different countries, the still remaining differences should not be overlooked. It has to be added that in some countries employee involvement in manage ment’s deci sion‐making is exclusively based on legislation (as for example in Germany), in others exclusively on collective agreements (as for example in Scandinavia) and again in others on a mixture of both (as for example in Belgium). The subject matters for employee involvement are as different as the degree of participation, ranging from mere information to co‐determination. And only some countries know employee involvement in company boards whose systems again differ significantly from each other. In short, there is a wide spectrum of patterns of employee involvement in management’s decision‐making and some countries where such involvement is virtually unknown.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.