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Forces of globalization have driven international convergence in corporate governance and accounting considerably over the past few decades. Nevertheless, despite the global trend, convergence of corporate governance and financial reporting remains a subject of debate. This research monograph critically examines whether China’s convergence with Anglo-American corporate governance principles and the International Financial Reporting Standards (IFRS) is likely to produce the expected outcomes of improving the transparency and comparability of accounting information in Chinese firms. In this chapter, we discuss the motivation for and the significance of the study; describe the issues associated with the adoption of internationally acceptable standards and principles in China; explain the theoretical framework used to inform the study and research methodology; and present the aim and objectives of the monograph.

Along with the “reform and open door” policy launched in the late 1970s, China has experienced an annual average GDP growth rate of 9.8% between 1978 and 2002 (Hu, 2003, October 19). China's economy system has also gone through a fundamental transition from a central planning system to a socialist free market economy. To cope with the booming economy and radical social changes, the higher education system of China has been undergoing a process of expansion with marketization (World Bank, 1997).

This work investigates a regional hospital, which has an affiliated low-acuity emergency department (ED) facility that currently struggles to meet its service level goal (85% of its patients should be in the room in 60 minutes or less). A capability analysis using data from existing processes at this facility revealed that with the current processes and current level of resources, the facility is not capable of meeting existing service level goal. A simulation was developed to examine multiple alternatives that could improve patient flow at the facility. A set of scenarios were created that modified one or more of the resources such as doctors, nurses, and rooms by changing their schedules or their quantities. The impact of the response variables related to the facility’s service level goal was recorded for each scenario. Based on the results of the simulation, recommendations to the facility for alternative ways to schedule and allocate its resources in order to meet its current service level goal were given.

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.

Sociology of sport in China has evolved from being an “exotic” subject to a localized subject over the past 35 years. It is closely associated with social changes, sports policy and athletic achievement of China. As a discipline of humanitarian and social sciences of sport, it is taught in virtually all universities with sports majors. There are about 500 scholars specializing in sport sociology in the country. Textbooks written by Chinese and foreign scholars are published. Academic papers on sport sociology are often published in the 15 accredited core sports journals. The most productive authors are from universities and the developed provinces and municipalities. The established research areas of sport sociology are extensive. These include national identity, athlete mobility, Olympic legacy, sport for all, sports industry issues, feminist studies, community sport, sport for the aged and disabled, etc. However, there are few studies with critical analysis and only a few in the areas of sport and religion, sport and race, and deviance in sport in China. Various kinds of financial support at different levels are available in the country. Empirical research is common with literature review, questionnaire, case study, and interview being the most frequently used methods. However, sport sociology is not considered as a major topic but as a research direction and it is not accepted widely by mainstream sociology. The future of sport sociology is promising, but not without challenges.

Introduction: The current study examines the relationship of reciprocity and the knowledge sharing behavior (KSB) with the mediating role of organizational commitment.

Aim: The purpose of this chapter is to examine linkages between reciprocity and KSB in Pakistani Pharmaceutical industry basing on social exchange theory (SET) (Blau, 1964). Employees’ affective and normative organizational commitments were proposed as mediator to explain these relationships.

Method: Data were collected using Survey Questionnaires from a sample of 287 managers and staff of sales department of different pharmaceutical firms in Rawalpindi and Islamabad, Pakistan. This is an explanatory study with a quantitative approach. KSB model was developed and tested using a two-stage analysis. Initially, path analysis using AMOS was carried out followed by mediation through process analysis.

Findings: Affective and normative commitment was found to be mediating between reciprocity and KSB using SET.

Originality of the Study: Few empirical studies have analyzed the effects of reciprocity on KSB, especially in context of pharmaceutical industry. Mediation of employee’s commitment could provide new insights to management practitioners in fostering KSB.

Implications: The finding will allow organizations in general and pharmaceutical firms in particular, to focus more on commitment toward their employee as a reciprocal benefit for improving knowledge sharing culture in their organizations.