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The purpose of this chapter is to demonstrate that, despite the extensive literature on firm-specific advantages (FSAs) and country-specific advantages (CSAs) produced since Rugman’s classic matrix (1981), little progress has been made in empirically operationalizing the second concept.

Through a review of the international business (IB) literature that refers to the CSA concept, we identify the “vagueness” in the usage of this concept. First, we present a concise literature review of the CSA construct, with a link to the “double diamond” theoretical model of Rugman and D’Cruz (1993) and Rugman and Verbeke (1993). Second, we present the results of the bibliographic analysis on the use of the construct by a variety of authors.

We demonstrate the weak conceptual grounding of the CSA concept by reviewing the literature on host-CSAs attracting Chinese overseas foreign direct investment (OFDI). Apart from the fact that various authors use different sources of data, an important reason for contradictory results is the fact that each author tests host-CSA through different indicators. Here, we propose a list of variables and indicators based on the “double diamond” model and test these empirically.

IB researchers should start conducting serious studies on home-CSAs and host-CSAs instrumental to attracting investments, defining clear indicators and using replicable data based on publicly available information. This chapter is the first to show that the concepts developed by Rugman (1981) and expanded by Rugman, A. M. and Verbeke, A. (2008) (Internalization theory and its impact on the field of international business. Research in Global Strategic Management, 14, 155–174) are relevant to advance in the quantitative operationalization of concepts within IB theory.

Our primary aim is to discuss the variability that exists in the operationalization of race/ethnicity in research on genetic and biological markers. We employ Stuart Hall’s “floating signifiers” of race approach to explain the ambiguous manner in which researchers discuss the links between race and genetics.

We examine articles that use race/ethnicity and genetic or biological markers between 2000 and 2013 within three prominent genetic journals. We focused on original, empirical articles only. We utilize various race/ethnic-related search terms to obtain our sample and to categorize how terms were used.

A total of 336 articles fit our search criteria. The number of articles mentioning race/ethnicity and genetic or biological information increased over the time. A significant percentage of publications base their research on whites only. When discussions of race are included in studies, scientists often use multiple categories of race/ethnicity without much explanation.

We omit non-research articles and commentary for each journal, which could contain important discussions regarding race and genetics. This work highlights how race/ethnicity can vary in application and interpretation.

Our discussion of race/ethnicity as “floating signifiers” adds a layer of complexity to the longstanding debate regarding the importance of race/ethnicity in genetic research. The “floating” nature of race/ethnicity underlines how subjective the characterizations of samples are and how possible interpretations of results for groups can impact health disparities research. Given the increased use of genetic data by social scientists, there is a need for more cross-disciplinary discussions on the race–gene relationship.

Prior to the onset of the COVID-19 pandemic, women did nearly three-quarters of the world’s unpaid work. As institutional supports, including in-person school and community-based care for children, the elderly, and the disabled vanished early in the pandemic, many women’s caregiving responsibilities increased. In some cases, opportunities for paid employment disappeared due to layoffs and furloughs, while in others, paid work was no longer possible without access to the missing institutional supports. Either way, access to needed supports – financial, practical, and social – was diminished. The lapse of needed supports also had severe impacts on subgroups of women, including pregnant and post-partum women. A range of considerations – vaccine safety, social interaction and infection risk, disease severity – have posed serious challenges for pregnant and post-partum women. Across the board, women’s need for continuous access to better social, financial, and practical supports at home, in the community, and in the workplace was made even more evident by the COVID-19 pandemic.

Purpose: Grandparents are common providers of childcare within the Caribbean region. Yet research on the implications of grandparent caregiving for older adults’ well-being is limited. This study examined gender differences in the relationship between grandparent caregiving and the life satisfaction of older adults in Jamaica.

Methodology: Using a sample of 1,622 grandparents 60 years and older drawn from the 2012 study “The Health and Social Status of Older Jamaicans,” we estimated binary logistic regression models to examine the association between the frequency of grandparent caregiving and the life satisfaction of grandparents.

Findings: Grandmothers were more likely than grandfathers to provide care. We did not find a statistically significant gender difference in the life satisfaction of caregiving grandparents. Yet, gender differences in the patterns of association between grandparent caregiving and life satisfaction were evident. Among grandmothers, both occasional and regular caregiving was associated with higher life satisfaction relative to non-caregivers. Among grandfathers, however, only regular caregiving was positively associated with life satisfaction.

Originality: This is the first population-based study within the Caribbean to examine gendered patterns of grandparent caregiving and the association with grandparents’ well-being. The findings of this study suggest that grandparent caregiving is beneficial to the well-being of older Jamaican men and women. This study challenges assumptions of gender norms that typically do not position men to be involved in caregiving roles, and to derive satisfaction from such roles, within Caribbean households. The authors suggest more attention should be given to interventions to encourage men to be actively involved in family caregiving.

We analyze the economic consequence of government intervention on the incidence of accounting fraud and audit fees of both Big 4 and local big auditors on Chinese audit market in the period 2006–2013. In 2009, Chinese government issued favorable polices to local big auditors and required certain Chinese companies to give priority to these auditors. We find that market share of Big 4 auditors is quite stable before and after government intervention, but market share of local big auditors increases at the cost of local small auditors after intervention. Although audit fee premiums of both local big and Big 4 auditors have increased after intervention, the positive effect of local big auditors on audit fee premiums has significantly decreased. Further, both Big 4 and local big auditors are not likely to reduce the incidence of accounting fraud in pre- and post-intervention period. Our results suggest that Chinese government support to local auditors does not significantly enhance these auditors’ competitiveness in terms of audit fee and audit quality.

In his autobiography, Chen Shui-bian (1999, p. 40) condemned the Koumintang's (KMT's) corruption and praised the Democratic Progressive Party (DPP) for being free from money politics and corruption. The DPP fought the 1992 Legislative Yuan election campaign effectively on an anticorruption platform and used the same strategy in subsequent elections. If Chen Shui-bian had criticized the KMT for its involvement with “black gold” politics and had won the 2000 presidential election on his anticorruption platform, why was he and his family found guilty of corruption after his second term of office? The short answer is that even though he had promised to curb corruption, President Chen himself had succumbed to corruption after assuming office. In June 2002, Keesing's Contemporary Archives cited a poll in Taiwan that indicated that more respondents had perceived the DPP to be more corrupt than the KMT (Copper, 2006, p. 14).

This chapter examines the development of accounting thought and practices in China with the purpose of illustrating its relevance to current accounting policies and practices. The review indicates that changes in accounting in China did not usually occur completely and easily. Over the past three decades, while Chinese accounting has gradually moved toward the Anglo-American model, convergence has presented unique features in China. For example, the review suggests that the accounting reforms in China have been heavily government-driven and that uniform accounting systems still remain. Chinese regulators maintain a cautious attitude toward the application of fair value and professional judgment, which are essentially the center of the Anglo-American accounting system. Furthermore, Chinese accounting regulators have a different view of business combinations from the IASB and have developed alternative accounting methods for those transactions. China’s departure from IFRS reflects its politico-economic context and essentially challenges the IASB’s goal of achieving international accounting convergence. China’s approach to internationally acceptable practices is likely to have implications for the effectiveness of the imported ideas.