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1 – 10 of 50As a typical nature-based solution to climate change, forestry carbon sinks are vital to achieving carbon neutrality in China. However, regulations in China are insufficient to…
Abstract
Purpose
As a typical nature-based solution to climate change, forestry carbon sinks are vital to achieving carbon neutrality in China. However, regulations in China are insufficient to promote the development of carbon offset projects in forestry. This study aims to identify the regulatory obstacles impeding the development of forestry offsets under China’s certified emission reduction (CCER) and explore ways to improve the regulatory system.
Design/methodology/approach
This study conducts a qualitative analysis using a normative legal research method. This study conducted a synthetic review of national and local regulatory documents to gain insights into the regulatory landscape of forestry offsets in China. The main contents and characteristics of these documents are illustrated. Furthermore, related secondary literature was reviewed to gain further insight into forestry offset regulations and to identify significant gaps in China’s CCER regulation.
Findings
Forestry offset regulations under the CCER are characterized by fragmentation and a relatively lower legally binding force. There is no systematic institutional arrangement for forestry offset development, impeding market expectations and increasing transaction costs. The main challenges in China’s regulation of forestry carbon sinks include entitlement ambiguity, complicated rules for registration and verification, a lack of mechanisms for incentives, risk prevention and biodiversity protection.
Originality/value
Forestry carbon sinks’ multiple environmental and social values necessitate their effective development and utilization. This study assessed forestry offset regulations in China and proposed corresponding institutional arrangements to improve forestry carbon sink regulations under the CCER.
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Ian Platt, Claudine McFaul and Michelle Tytherleigh
Parents ‘matter’ to schools for their child’s education and parents ‘matter’ in relation to their child’s wellbeing. Indeed, in his synthesis of over 800 studies, Hattie (2008…
Abstract
Parents ‘matter’ to schools for their child’s education and parents ‘matter’ in relation to their child’s wellbeing. Indeed, in his synthesis of over 800 studies, Hattie (2008) equated the benefits of parental engagement with schools as being equivalent to adding two or three further years to their education. The aim of this chapter, therefore, is to look at parents in relation to wellbeing through positive education and, as part of this, the concept of positive psychology parenting too. Drawing on scientific research, the benefits of positive psychology to parents and families, alongside some of the ‘why’ and ‘how’ parents can better engage with schools, will be presented. A Positive Psychology in Practice case study of Bounce Back, a freely available, online introduction to positive psychology designed to give parents and carers an introduction to several different concepts, approaches, and hands-on techniques, based on the principles of positive psychology, will also be provided. This case study will also present Bounce Back as an intervention, giving parents and carers practical advice on how best to use this online resource, as well as information on how to implement some of the wider ideas from positive education at home to help them better understand, and intervene in, their own and their family’s wellbeing.
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This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects…
Abstract
This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects of firm characteristics and contextual characteristics determine firm bribery behavior. Entrepreneurs make choices based on perceptions of a specific pressure due to organizational characteristics (internal pressures) or due to context (external pressures). The relationship between firm characteristics, context, and bribery was estimated using unique data from a survey of 606 Vietnamese entrepreneurs. We controlled for various entrepreneurial, organizational, and industrial characteristics. The exploratory findings support firm attributes hypotheses, which is a negative relationship between firm size and bribery and a nonmonotonic U-shaped relationship between firm age and bribery. Besides, the effects of context on bribery are also found. Specifically, the result supports a positive relationship between competition and bribery and a negative relationship between the quality of the government and bribery.
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This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit…
Abstract
Purpose
This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.
Design/methodology/approach
I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.
Findings
This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.
Originality/value
Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.
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Regarding human resource and labour relations management, academia focuses mainly on cities; however, rural areas are an integral part of China's economic structure. This study…
Abstract
Purpose
Regarding human resource and labour relations management, academia focuses mainly on cities; however, rural areas are an integral part of China's economic structure. This study focuses on the movie projection industry in China's rural areas and explores how human resource practices (HRPs) are transformed and the labour process is reconstructed in digital transformation.
Design/methodology/approach
We adopt a case study of a rural movie projection company. The company's HRPs reconstructed the labour process of movie projection, and they have been promoted as national standards. Data were collected from in-depth interviews, files and observations.
Findings
Rural movie projection companies combine high-performance and paternalistic HRPs in the media industry's digital transformation. HRPs and digital technology jointly reconstruct the labour process. First, the HRPs direct labour process practices towards standardisation. Second, the digital supervision platform guides the control style from simple to technical, placing projectionists under pressure while increasing management efficiency. Third, rural movies made using digital technology have disenchanted rural residents. Accordingly, the conventional relationships between the “country and its citizens,” “individuals themselves,” and “models and individuals” have been removed, and a new relationship between “individuals themselves” is formed thanks to the novel HRPs.
Originality/value
This research plays a crucial role in exposing researchers to the labour process of rural movie projection, which is significant in China but often ignored by Western academia and advances the Chinese contextualisation of research on labour relations.
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Tachia Chin, T.C.E. Cheng, Chenhao Wang and Lei Huang
Aiming to resolve cross-cultural paradoxes in combining artificial intelligence (AI) with human intelligence (HI) for international humanitarian logistics, this paper aims to…
Abstract
Purpose
Aiming to resolve cross-cultural paradoxes in combining artificial intelligence (AI) with human intelligence (HI) for international humanitarian logistics, this paper aims to adopt an unorthodox Yin–Yang dialectic approach to address how AI–HI interactions can be interpreted as a sophisticated cross-cultural knowledge creation (KC) system that enables more effective decision-making for providing humanitarian relief across borders.
Design/methodology/approach
This paper is conceptual and pragmatic in nature, whereas its structure design follows the requirements of a real impact study.
Findings
Based on experimental information and logical reasoning, the authors first identify three critical cross-cultural challenges in AI–HI collaboration: paradoxes of building a cross-cultural KC system, paradoxes of integrative AI and HI in moral judgement and paradoxes of processing moral-related information with emotions in AI–HI collaboration. Then applying the Yin–Yang dialectic to interpret Klir’s epistemological frame (1993), the authors propose an unconventional stratified system of cross-cultural KC for understanding integrative AI–HI decision-making for humanitarian logistics across cultures.
Practical implications
This paper aids not only in deeply understanding complex issues stemming from human emotions and cultural cognitions in the context of cross-border humanitarian logistics, but also equips culturally-diverse stakeholders to effectively navigate these challenges and their potential ramifications. It enhances the decision-making process and optimizes the synergy between AI and HI for cross-cultural humanitarian logistics.
Originality/value
The originality lies in the use of a cognitive methodology of the Yin–Yang dialectic to metaphorize the dynamic genesis of integrative AI-HI KC for international humanitarian logistics. Based on system science and knowledge management, this paper applies game theory, multi-objective optimization and Markov decision process to operationalize the conceptual framework in the context of cross-cultural humanitarian logistics.
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Md Khokan Bepari, Shamsun Nahar and Abu Taher Mollik
This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees…
Abstract
Purpose
This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.
Design/methodology/approach
The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.
Findings
Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.
Practical implications
Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.
Originality/value
To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.
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