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Three types of industrial buyer-seller relational process models are available: joining theory, stage theory, and state theory. However, historically, these models have developed based on the knowledge and cultural context of the Western world. Several researchers note that national culture may have an impact on international industrial buyer-seller relationships. Including culture in the models is highly important, especially as the business environment is increasingly more global and different countries have different business cultures. The goal of this paper is to define the most suitable industrial buyer-seller relational process models for describing relationships in various contexts. The paper includes a through literature review and a single case study in order to reach this objective. A new state theory model evolved during the research. It consists of two beginning states: searching and starting; four purely middles states: constant/static, decline, growth, and troubled; and a purely end state: termination. The state of dormant/inert is both a middle state and an end state, that is, when the relational actors are not in contact does not mean that the relationship has ended, but instead, for example, new legislation may have been implemented, which requires the actors to evaluate their relationship and its future. A relationship goes through the two beginning states in the order mentioned above, but after that, any state may occur.

This study examines the effects of incentive compensation and guanxi, a type of informal personal relationship between people, on the objectivity of Chinese internal auditors. Given that the objectivity of internal auditors is essential for promoting financial reporting quality, it is important to investigate the effectiveness of internal audit functions, especially in emerging markets where the corporate governance mechanisms designed to promote objectivity are less mature.

The research employs a 2 × 2 between participants experiment with 116 graduate accounting student participants.

After controlling for internal auditors’ ethicality, we find that close-guanxi between management and internal auditors and incentive compensation in the form of bonuses based upon meeting earnings targets both have the capacity to impair the objectivity of Chinese internal auditors. Participants were more tolerant of management’s attempts to manage earnings when there was close guanxi or bonus compensation. Further, compensation structure only influenced internal auditors’ support of management when guanxi was distant, but when there was close guanxi between internal auditors and management, internal auditors were unlikely to challenge management regardless of the compensation structure.

From the sixteenth to eighteenth century, China underwent a commercial revolution similar to the one in contemporaneous Europe. The rise of market did foster the rise of a nascent bourgeois and the concomitant rise of a liberal, populist version of Confucianism, which advocated a more decentralized and less authoritarian political system in the last few decades of the Ming dynasty (1368–1644). But after the collapse of the Ming Empire and the establishment of the Qing Empire (1644–1911) by the Manchu conquerors, the new rulers designated the late-Ming liberal ideologies as heretics, and they resurrected the most conservative form of Confucianism as the political orthodoxy. Under the principle of filial piety given by this orthodoxy, the whole empire was imagined as a fictitious family with the emperor as the grand patriarch and the civil bureaucrats and subjects as children or grandchildren. Under the highly centralized administrative and communicative apparatus of the Qing state, this ideology of the fictitious patrimonial state penetrated into the lowest level of the society. The subsequent paternalist, authoritarian, and moralizing politics of the Qing state contributed to China’s nontransition to capitalism despite its advanced market economy, and helped explain the peculiar form and trajectory of China’s popular contention in the eighteenth century. I also argue that this tradition of fictitious patrimonial politics continued to shape the state-making processes in twentieth-century China and beyond.

Mobile devices, through their capacity to enable anytime-anywhere learning as well as capture, annotate and share multimedia, offer entirely new ways for students to learn. This chapter provides review of mobile learning with a particular focus on learning design. First various definitions and characteristics of mobile learning are examined in order to establish a common understanding of its boundaries and meaning. Example uses of mobile learning in schools and higher education are described as a way to provide a more concrete understanding of design possibilities. Benefits of mobile learning are unpacked, as distilled from the literature, including the ability to provide flexible, accessible, authentic, personalized, ubiquitous and seamless learning. Mobile learning issues are also examined, including technical problems, cognitive load issues, distraction, equity and safety. A primary school science and a university pre-service teacher education vignette are described so as to offer a more in-depth illustration of what mobile learning can look like and achieve in practice. Finally, mobile learning research findings and observations are synthesized into recommendations, to inform and guide evidence-based mobile learning design practices. Opportunities for future research and investigation are also discussed.

In 2020, the Covid-19 pandemic resulted in full or partial lockdowns of higher education institutions (HEIs) in most countries worldwide. On the other hand, HEIs around the world were faced with the difficult questions of how to continue to provide training, learning and research activities to students during outbreaks, epidemics and pandemics. Online and blended learnings are relatively new modes of teaching and learning activities which enable HEIs to offer either online only or a combination of online and physical-based programs of study respectively. Adoption of such learning practices helped ensure continued HEIs operations during outbreaks, epidemics and pandemics. However, there are HEIs which still have no or limited investment in online and blended learning. This chapter outlines the different models of online and blended learning that HEIs can adopt, demystify the benefits, values and challenges posed by these models, necessary infrastructure including information and communication technologies (ICTs) as well as required staff and student support services to ensure effective and efficient uptake and usage. It further shows that with a deliberate initial investment in the necessary infrastructure, staff and student support services, the resources of and potential for online and blended programs can be enormous. It also outlines remote learning models that HEIs can adopt, how to support students’ readiness for online and blended learning, the benefits and challenges posed by employing online and blended learning in HEIs and the necessary infrastructure and support services.

Engagement, motivation, and persistence are usually associated with positive outcomes. However, too much of it can overtax our psychophysiological system and put it at risk. On the basis of a neuro-dynamic personality and self-regulation model, we explain the neurobehavioral mechanisms presumably underlying engagement and how engagement, when overtaxing the individual, becomes automatically inhibited for reasons of protection. We explain how different intensities and patterns of engagement may relate to personality traits such as Self-directedness, Conscientiousness, Drive for Reward, and Absorption, which we conceive of as functions or strategies of adaptive neurobehavioral systems. We describe how protective inhibitions and personality traits contribute to phenomena such as disengagement and increased effort-sense in chronic fatigue conditions, which often affect professions involving high socio-emotional interactions. By doing so we adduce evidence on hemispheric asymmetry of motivation, neuromodulation by dopamine, self-determination, task engagement, and physiological disengagement. Not least, we discuss educational implications of our model.

Purpose: The Internet provides patients easy access to scientific information originally, limited to medical professionals. However, this information may not be entirely relevant to the patient’s context. Therefore, doctor–patient conversations need to contextualize this information to the specific circumstances of the patient’s illness. A problem exists insofar as this conversation may not always meet the patient’s expectations. Interpersonal competence, an important aspect of emotional intelligence, is therefore critical for medical practice in the digital era. “Medicine” is viewed as a “masculine” profession requiring competence, while compassion as “feminine”. Gender stereotyped socialization prescribes gender - congruent emotional display norms for men and women thereby, influencing both gender behavior and emotions. Psychological androgyny is the coexistence of masculine and feminine behavior traits in the same individual irrespective of biological sex. This leads to responses, which are appropriate for situations irrespective of biological sex, rather than gender-stereotyped behaviour. In this study, I explored the role of gender personality and interpersonal competence in doctor–patient interaction.

Design/ methodology/approach: Sixty Indian doctors across different specializations completed the self-report format of emotional intelligence appraisal (Emotional Intelligence Appraisal-EIA) as measure of interpersonal competence and Bem’s Sex role Inventory (BSRI) as a measure of psychological androgyny.

Findings: Psychologically androgynous doctors scored significantly higher on interpersonal competence than non-androgynous doctors.

Practical implication: Since both male and female doctors undergo similar training, there is a need to explore in greater depth the nature of the relationship between androgynous gender behaviors in doctors and corresponding interpersonal competence correlates, to understand their impact on patient care and healthcare related outcomes for both patients and doctors. This is especially critical because, in addition to increasing incidents of violence against doctors in Internet-empowered world, previous research also points to varying patient outcomes and legal complications based on biological sex of doctors.

This study focuses on listed and over-the-counter (OTC) companies in the Taiwan Stock Exchange. It found that an increase in the ownership proportion of institutional investors (INs), including foreign investors, investment trusts, and dealers can enhance the informativeness of stock prices. The relationship between these factors follows an inverted U-shaped pattern, indicating that excessively high ownership ratios can actually lead to a decrease in the informativeness of stock prices. Additionally, increasing the ownership proportions of foreign investors and investment trusts can reduce the risk of stock price collapse, while dealers show no significant relationship in this regard. This study also reveals that the technical variable of the price deviation rate is an important explanatory factor for post-collapse returns. It is positively correlated with the magnitude of the price decline after a collapse, meaning that stocks with weaker pre-collapse performance experience larger post-collapse declines. When the data during the 2020 pandemic period are excluded, changes in foreign ownership ratios show a significant positive correlation with postcrash returns in both the long and short term. The significant correlation in the short term may be due to a high proportion of foreign ownership. Any reduction in this could put pressure on stock prices, and retail investors may follow suit and sell-off, using foreign investors as a reference. The significant correlation in the long term might be due to foreign investors themselves possibly also trying to avoid the pressure that their own short-term sell-offs could exert on stock prices. The changes in the ownership ratios of investment trusts and dealers indicate that medium and long-term changes have a significant impact on postcrash returns, while the changes in the major players' ownership show no significant correlation. When data from 2020 are included in the analysis, the significance of all INs decreases.

The main objective of this study is to investigate whether adoption of International Financial Reporting Standards (IFRS) improve the quality of financial reporting in Nigeria. Financial reporting quality was measured in terms of fundamental qualitative characteristics such as relevance and faithful representation and enhancing qualitative characteristics such as understandability, comparability, verifiability, and timeliness as contained in the conceptual framework. The study was conducted on a sample of 162 companies listed on the Nigerian Stock Exchange. A compound measurement tool in form of an index was developed to comprehensively assess the quality of financial reporting based on information disclosed in the financial statement of the selected companies. From both univariate and multivariate analysis, I found strong evidence suggesting that accounting standard used in the preparation of financial statement have significant influence on the quality of financial report of the reporting entity. The result persists for all the three models (overall financial reporting quality, fundamental, and enhancing qualitative characteristics) tested in this analysis. The result also revealed that apart from firm age and firm growth, most of the firm-specific variables investigated have statistically significant influence on the financial reporting quality.

The standard method to estimate a stochastic frontier (SF) model is the maximum likelihood (ML) approach with the distribution assumptions of a symmetric two-sided stochastic error v and a one-sided inefficiency random component u. When v or u has a nonstandard distribution, such as v follows a generalized t distribution or u has a χ2 distribution, the likelihood function can be complicated or untractable. This chapter introduces using indirect inference to estimate the SF models, where only least squares estimation is used. There is no need to derive the density or likelihood function, thus it is easier to handle a model with complicated distributions in practice. The author examines the finite sample performance of the proposed estimator and also compare it with the standard ML estimator as well as the maximum simulated likelihood (MSL) estimator using Monte Carlo simulations. The author found that the indirect inference estimator performs quite well in finite samples.