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No carbon gas is released into the atmosphere in electricity production with wind energy. Therefore, this type of energy is significantly environmentally friendly. On the other hand, thanks to wind energy investments, a country can produce its own energy. This reduces the country’s foreign dependency on energy. Due to these positive aspects, increasing wind energy investments is very important for both the social and economic development of the country. The aim of this study is to define the most appropriate government support to improve wind energy investments. In this context, four different criteria are defined in this regard by making a detailed literature review. In the analysis process, fuzzy AHP methodology is considered. Within this framework, the comparative evaluations of three different experts are obtained. The findings indicate that providing loans with low-interest rate is the most appropriate government support for the wind energy investors. Additionally, it is also defined that tax deduction is another important issue for this purpose. However, it is also identified that appropriate location supply and purchase guarantee of the product produced have lower importance in comparison with the others. It is strongly recommended that governments should provide loans to the wind energy investors. This strategy can minimize the problem of high initial cost so that it can be much easier to attract the attention of the investors.

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 paper aims to compare the quality of financial reporting (or accounting quality) of firms cross‐listed in Germany and the United Kingdom relative to domestic firms that are not cross‐listed in Germany and the United Kingdom.

The authors assess financial reporting quality based on five measures of earnings management; two measures of timely loss recognition; and the explanatory power (R²) of three models of stock price and returns association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and higher stock price/returns association with accounting data.

The authors find that there is no difference in financial reporting quality of firms cross‐listed in Germany and the United Kingdom and domestic firms that do not cross‐list in these countries. They further find that German and UK cross‐listing firms have lower accounting quality than US cross‐listing firms.

The study is subject to some limitations. Cross‐listing firms may be different from non‐cross‐listing firms in characteristics other than country, size and cross‐listing, the variables used to match the firms. The authors also lose quite a number of observations due to the matching process and therefore are limited by a small sample size.

This paper contributes to a growing literature on cross‐listing and quality of financial reporting. The authors extend Lang et al.'s work to exchanges outside of the USA. They provide further support for Coffee, and Lang et al. that firms cross‐listed in the USA conform to higher reporting standards than others, in particular in comparison with firms cross‐listed in Germany.

Educators are increasingly required to develop creativity and entrepreneurial capabilities amongst students, yet within the fields of entrepreneurship and innovation these are presented as separate processes. We explore the theoretical and conceptual similarities and differences between these processes, and relate this to a range of experiential and digitally enhanced learning activities in formal education settings.

We present a conceptual model of the iterative nature of creativity and entrepreneurship as separate cognitive and social processes leading to aesthetic or sense-making outcomes. This leads to a discussion of how these processes may be experienced by students within an educational setting.

We propose a framework of learning activities which support the development of creativity through teaching entrepreneurially, at primary, secondary, and tertiary education levels. A range of different approaches is critically evaluated according to their relevance, including business planning, simulations, roleplay, co-creation, and flashmobs. Flashmobs are proposed to be most suitable and an outline learning activity design is mapped in detail against creative and entrepreneurial processes.

This chapter supports educational practice and research on learning through entrepreneurship in allowing educators and researchers to evaluate how learning activities may directly contribute to students’ learning through experience and the development of their creative and entrepreneurial mind-set.

This chapter is of value to educators as it explains how creative and entrepreneurial processes may be experienced by students through different forms of learning activity. It is of further value to research on entrepreneurial learning in considering how the creative process may inform entrepreneurial action.

This study aims to investigate whether engagement in philanthropic marketing after the 311 Japan earthquake crises had a positive effect on brand resonance and consumer satisfaction of CSR performance for Taiwanese companies. Additionally, the particular phenomenon of media self-regulation was integrated to explore the consolidated impact of philanthropic marketing, media self-regulation and brand resonance on consumer satisfaction of CSR performance.

The study used survey method to collect required data. The subjects of the study were 516 adults who were aware of the 311 Japan earthquake crises. Of the 476 survey questionnaires collected, 450 were identified as usable.

The results show that the constructs were highly positively correlated, meaning that post-disaster corporate philanthropic marketing can enhance brand resonance and consumer satisfaction of CSR performance. Media self-regulation was found to have a significant influence on philanthropic marketing and brand resonance. However, it did not exert any significant effect on consumer satisfaction of CSR performance.

Because of the chosen research method and surveyed subjects, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed research model further with additional subjects and variables.

A good impression of the brand usually makes consumers generate brand resonance. This study reveals that a higher level of brand resonance may lead to higher consumer satisfaction of CSR performance. This implies that local and international companies should engage in philanthropic marketing programs, as it will not only support charitable organizations but also enhance the firm’s corporate image.

This study points out that the positive coverage of the disaster could give the audience a positive impression, rather than showing provocative, violent or sexual content to push viewership. At the time when disasters become increasingly common, people’s expectations of the media will also elevate. Dramatization, exaggeration and information overload make the audience distrust the media and constantly seek the truth behind the story. Content generated by online bloggers and citizen reporters (ordinary people) is an alternative source for true, fast and in-depth reports.

This study differs from earlier studies researching disastrous events in that they were taking the perspective of natural sciences, while we adopted the management viewpoint to evaluate the 311 crises and took media self-regulation into account. It is the first to reveal that media’s self-regulated coverage of the disaster seems to have a positive effect on corporate philanthropic marketing and brand resonance.

In today’s Taiwan, sha-cha sauce is an indispensable ingredient for beef hot pot and stir-fried dishes. The purpose of this paper contextualizes the history of sha-cha sauce in Tainan, the oldest city in Taiwan, and argues that sha-cha sauce, introduced by Chaoshan immigrants, has contributed to new styles and habits of beef consumption tastes and habits in the post-1949 Tainan and beyond.

This paper uses documentary materials, oral interviews and diaries to explore the relationship between beef consumption and sha-cha sauce. It begins with an historical overview of Taiwan’s beef consumption during the Japanese colonial era (1895-1945). Then, it focuses on two Chaoshan business enterprises: the Bull-Head, which makes the world’s largest “canned sha-cha sauce,” and the Xiao Haozhou, a Tainan restaurant specializing in sha-cha beef hot pot. Finally, this study analyzes Xinrong Wu, a Tainan gentry whose diary entries from 1933 to 1967 documented the changing dietary habits of beef consumption among Taiwanese.

The Chaoshan migrants played an important role in introducing the sha-cha sauce to postcolonial Tainan, and this input bolstered the beef consumption among Taiwanese. The production of sha-cha provided a reliable source of income for these migrants in Tainan, and major businesses like the Bull-Head became the international brands of Taiwanese food products.

The study, though limited to Tainan, reveals the symbiosis between popularization of sha-cha sauce and widespread beef consumption in Taiwan.

This study helps researchers examine the connection between Chinese migrations and food culture.

This paper is an original scholarly investigation of the relationship between food diet and Chaoshan migration in postcolonial Tainan.

This study seeks to employ the capability‐based view to investigate the direct effect of an organization's development of technological and design capabilities on technology commercialization. It aims to use two indicators to test the claim of ambidexterity, i.e. that synchronizing the development of technological capabilities and design capabilities can enhance the performance of technology commercialization.

The research subjects consisted of R&D teams in Taiwan developing new high‐tech information and communications products; a total of 109 valid questionnaires were recovered. A hierarchical multiple regression model was used to perform hypothesis testing.

The findings of this study indicate that both technological and design capabilities have a positive effect on technology commercialization results, and the contribution of design capabilities is greater than that of technological capabilities. The interaction of technological capabilities and design capabilities has a positive influence on the results of technology commercialization. A relative imbalance between technological and design capabilities has a negative effect on technology commercialization.

This study specifies that there are tensions between technological and design capabilities. However, an ambidextrous strategy involving the concurrent development of technological and design capabilities is suggested. Also the ambidexterity hypothesis is verified. This study consequently suggests that enterprises should simultaneously develop their technological and design capabilities, and seek to balance the allocation of management attention and resources between these two types of capabilities, if they wish to obtain optimal technology commercialization results.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Corporate social responsibility is widely seen as a benefit to companies seeking competitive advantage. For many companies now, corporate environmental responsibility is the next step towards becoming competitively sustainable.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

As Jennifer Adams notes in her paper, a number of studies within the U.S., as well as some studies in China and other low- and middle-income countries, have begun to address the ways that communities impact schooling outcomes. The potential role played by communities in local education has strengthened with the shift toward administrative and fiscal decentralization in many developed and developing countries. Often, fiscal decentralization results in a greater reliance on community financing of schooling, which, in turn, strengthens the association between where students live and the quality of educational services they receive (Bray, 1996a, 1996b).