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Article
Publication date: 1 April 2014

Randy Moser

The purpose of this paper is to perform a brief examination of International Financial Reporting Standards (IFRS) and the progress towards IFRS convergence in the…

Abstract

Purpose

The purpose of this paper is to perform a brief examination of International Financial Reporting Standards (IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful information on the current status and future of IFRS convergence in these countries.

Design/methodology/approach

A range of IFRS-related literature from 1993 to 2013 was analyzed to provide the current status of IFRS and to determine the past, present and future of IFRS convergence in the country examinations.

Findings

IFRS convergence and adoption has occurred on a global scale due to the call for a single set of standards. China's most significant obstacles include training accounting professionals and becoming more involved in the International Accounting Standards Board (IASB) standard setting process. The USA's most significant obstacle is completing the Securities and Exchange Commission roadmap milestones, which will progressively move the accounting industry towards IFRS convergence.

Research limitations/implications

These findings have been limited to an overview of IFRS convergence and adoption within China and the USA. Additional research opportunities exist by examining how successful countries have been in protecting individual economic interests by working with the IASB in the standard setting process for the IFRS, as opposed to being passive in the process. One economic indicator that should be examined is foreign direct investment, which has major impacts on country development and can be influenced by financial standards such as IFRS.

Practical implications

China and the USA both have milestones identified in this paper that will need to be reached before benefits may be reaped from the converging to IFRS.

Originality/value

These findings show that IFRS standards are being implemented globally in many nations, providing a common set of reporting tools to businesses and investors. Through these standards, China and the USA are working to be even more competitive forces in financial markets.

Details

Journal of Technology Management in China, vol. 9 no. 1
Type: Research Article
ISSN: 1746-8779

Keywords

Content available

Abstract

Details

Journal of Technology Management in China, vol. 9 no. 1
Type: Research Article
ISSN: 1746-8779

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Article
Publication date: 1 May 2020

Apri Laila Sayekti, Di Zeng and Randy Stringer

This paper examines the labour demand associated with hybrid chilli adoption, a relatively labour-intensive crop in Indonesia.

Abstract

Purpose

This paper examines the labour demand associated with hybrid chilli adoption, a relatively labour-intensive crop in Indonesia.

Design/production/approach

Using 228 chilli producing households in West Java Province, Indonesia’s primary chilli production region, the analysis extends previous research on household labour demand by assessing the impacts of hybrid chilli seed adoption on both family and hired labour on a gender-specific basis. Instrumental variables 2SLS approach is employed to address potential endogeneity that may occur related to hybrid seed choices.

Findings

The results demonstrate that hybrid chilli seed use is more likely to increase demand for hired labour, particularly female hired labour; However, hybrid seed adoption is insignificantly associated with demand for male and female family labour.

Research limitations/implications

The sample size used in this paper is relatively small; however, the sample is chosen from the biggest chilli producing area in Indonesia and can still be considered reasonably representative.

Social implications

The results indicate that hybrid seed adoption creates rural employment opportunities for rural women in Indonesia, which could potentially help empower them in rural economic activities and household decision making.

Originality/value

This study contributes to the literature assessing modern agricultural technologies by evaluating rural employment impacts on a source- and gender-specific basis, which is much less understood. It, therefore, complements the existing knowledge regarding welfare impacts in other aspects such as poverty reduction, food security and nutrition enhancement and suggests another dimension where desirable impacts may occur through associated women’s empowerment.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 10 no. 5
Type: Research Article
ISSN: 2044-0839

Keywords

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Book part
Publication date: 2 January 2019

Heather Smyser

Most research on language acquisition using technology generally investigates collegiate language learners. However, it is unclear as to how well these findings apply to…

Abstract

Most research on language acquisition using technology generally investigates collegiate language learners. However, it is unclear as to how well these findings apply to refugee learners, who sometimes have experienced interrupted schooling and had little exposure to technologies found in the resettlement context. Little research concentrates on the use of technology to aid language acquisition among this population. By better understanding the digital literacies refugees already possess, the author are better able to bridge this digital divide (Thorne & Reinhardt, 2008; Warschauer, 2002) and move toward researching how to capitalize on the technological skills refugees already possess in order to facilitate language learning. Therefore, this chapter reviews available literature on how refugees worldwide use multiple forms of technology, their levels of access to such technology, and considerations for pre- and post-resettlement technological options. It identifies best practices for employing technology to facilitate language acquisition in light of the multifaceted constraints refugees face. It concludes by outlining the suitability of different technologies as a means of facilitating language development within a myriad of contexts and gives recommendations for future research on using technology to facilitate language learning at all proficiency levels.

Details

Language, Teaching, and Pedagogy for Refugee Education
Type: Book
ISBN: 978-1-78714-799-7

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Article
Publication date: 1 July 2005

Eric L. Teksten, Steven B. Moser and Dennis J. Elbert

Today the governance and management structure of business organizations, particularly publicly traded corporations uti lizes a board of directors. Organization use of…

Abstract

Today the governance and management structure of business organizations, particularly publicly traded corporations uti lizes a board of directors. Organization use of boards of directors is considered an openly accepted and utilized structure to provide leadership and management direction in business organization. Because large public companies recognize the value to the corporation and because of the increased regulatory requirements placed on publicly traded companies, the use of boards of directors are strongly endorsed. For small businesses and privately held companies, however, a board of directors is not always viewed as a useful part of the corporate structure. This paper reports on the results of a study which focused on the board functions and operations of small privately held corporations. A survey of 180 small, of ten family owned, non‐public corporations was conducted in one Mid western state. The study corroborated the expanding body of literature suggesting the lack of formality in board functions for small privately held companies. Critical factors influencing board function and action included needs of the company, abilities of the directors, sophistication of ownership and management, as well as life cycle stage, percent of family ownership and trading status of the corporation’s stock.

Details

Management Research News, vol. 28 no. 7
Type: Research Article
ISSN: 0140-9174

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Book part
Publication date: 7 May 2019

Jennifer Cohen

This contribution explores the history of women and feminism in the Union for Radical Political Economics (URPE) using concepts from feminist radical political economy. A…

Abstract

This contribution explores the history of women and feminism in the Union for Radical Political Economics (URPE) using concepts from feminist radical political economy. A feminist approach changes the categories of economic analysis to offer a new interpretation of an older history: the formation of the Women’s Caucus. I reread the early history of the feminist project in economics through the lens of social reproduction to understand the influence of life experience on practice, particularly on the 1971 women’s walkout during a URPE conference, and on economic theory. Highlighting women’s multiple roles, as graduate students, mothers, wives, girlfriends, and/or caregivers – but ultimately as women – reveals social reproduction as a site of radical politics and demonstrates the importance of reproductive labor for understanding solidarity. In doing so, the analysis provides an example of how a feminist perspective contributes uniquely to economics.

Details

Including A Symposium on 50 Years of the Union for Radical Political Economics
Type: Book
ISBN: 978-1-78769-849-9

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Article
Publication date: 1 December 2004

Rachel Crane

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and…

Abstract

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.

Details

Collection Building, vol. 23 no. 4
Type: Research Article
ISSN: 0160-4953

Keywords

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Article
Publication date: 9 June 2021

Arpita Agnihotri and Saurabh Bhattacharya

The purpose of this paper is to explore a conceptual model on the influence of corporate social responsibility (CSR) “fit” on organizational attractiveness among job…

Abstract

Purpose

The purpose of this paper is to explore a conceptual model on the influence of corporate social responsibility (CSR) “fit” on organizational attractiveness among job applicants under the boundary conditions of chief executive officer (CEO) activism and CSR credibility.

Design/methodology/approach

The study is based on archival research, largely reviewing extant in CSR and drawing propositions based on existing theory.

Findings

Paper draws propositions based on CSR fit, credibility and CEO activism. The paper asserts the influence of CSR fit on organizational attractiveness among job applicants. It further explains moderated mediating mechanism through which CSR fit influences organizational attractiveness among job applicants.

Originality/value

Recruitment has primarily explored the role of CSR in attracting potential job candidates. This paper presents the role of CSR “fit,” an aspect not explored before in recruitment. This paper also introduces the role of CEO activism in recruitment.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 21 February 2020

Jatin Pandey and Yusuf Hassan

Consumers have increasingly become more concerned about environmental degradation, wastage of critical resources and safety. Therefore, firms are adopting sustainability…

Abstract

Purpose

Consumers have increasingly become more concerned about environmental degradation, wastage of critical resources and safety. Therefore, firms are adopting sustainability management practices to attract these conscious consumers. Product responsibility (PR) is an important indicator of corporate social responsibility (CSR) and sustainability management. This study examines the relationship between the board- and firm-level characteristics and the PR ratings of firms.

Design/methodology/approach

A temporal design with a lag of one year for a sample of 403 firms from the global emerging economies is analyzed for this purpose.

Findings

Hierarchical regression analysis shows that total revenue, board size, and board diversity have a positive effect on PR ratings.

Research limitations/implications

These findings have implications for policy-level decisions on the composition of boards for the sustainable future of firms.

Originality/value

The study is one of the few studies that have looked into the factors affecting the PR ratings, which are an important indicator of the sustainable practices of an organization.

Details

Benchmarking: An International Journal, vol. 27 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

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