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The goal of this chapter is to respond to the theoretical inquiries by scholars who are interested in how the public–private partnership (PPP) models adapt to China’s context where political power dictates economic strategies. We also want to provide suggestions to policy designers who aim to promote a sustainable investment environment for domestic and international investors. We review the literature that explains the upside and downside of PPP projects in contemporary China. (1) We classify the trajectory of PPP evolution into four phases, i.e., emergence, growth, recession and revival. (2) We note that private companies take a disadvantageous position in the partnership compared with governments and state-owned enterprises because of a lack of specialized legislation, unequal competition between private companies and state-owned enterprises and the opposition from the civic society. (3) We identify political risks as the most influential risks. Political risks also lead to the misallocation of other risks between public and private parties that contributes to the high failure rate of China’s PPP projects. Based on these findings, we recommend governments to draft specialized legislation, stabilize the political environment and provide favourable subsidies to local governments to limit the risks involved in PPP projects. We also advise private enterprises and state-owned enterprises to focus on negotiating over task and risk division with governments when they make decisions to participate in PPP projects. This full review of studies on PPP development in China provides reliable recommendations to scholars, governments and enterprises.

Ever since the publication of the original Jegadeesh and Titman (1993) study, momentum effect has been tested vigorously to validate its pervasiveness for different time periods and across different markets. In spite of numerous out-of-sample tests, there is one apparent alibi – little research has been devised for steady increasing of Shari’ah compliant stocks.

This study is to examine the momentum strategy returns in a global Shari’ah compliant stock setting.

It finds strong presence of stock momentum returns for Pakistan and Malaysia. And the momentum returns are neither driven by industry momentum nor by the small size stocks. Though no momentum profits are found for the portfolios formed by global Shari’ah compliant stocks, this seems to be largely due to return reversal for the small size Shari’ah compliant stocks.

The strong presence of momentum profits for relatively large Shari’ah compliant stocks is a desirable trait as it indicates that the momentum trading strategies are practical and implementable.

Introduction: This study investigates the COVID-19 pandemic’s effects on the sustainability of the supply chain. It investigates how modern supply networks and procedures were equipped for such a catastrophe, and the pandemic’s effects on the environment, highlighting the significance of studying resilience and sustainability concurrently.

Purpose: The study acknowledges the importance of environmental sustainability for businesses and the need to examine trends in organisational, customer, policy, and distribution networks.

Need for the Study: The COVID-19 pandemic has significantly impacted supply chains. This study aims to provide insight into the long-term repercussions of the crisis and the importance of incorporating environmental considerations.

Methodology: The study uses a mixed-methods approach to evaluate the effects of the COVID-19 pandemic on supply networks and environmental sustainability indices. Data from industry reports, governmental publications, polls, and qualitative research techniques have been gathered.

Findings: The results of this study advance our understanding of how to preserve supply chains in the wake of the COVID-19 pandemic. It highlights the need for enhanced resilience and sustainability measures, expose the flaws and weaknesses of contemporary supply networks, and uncover developing patterns and tactics in customer behaviour, policy frameworks, distribution networks, and supply chain management.

Practical Implications: The COVID-19 pandemic has provided businesses, decision makers, and researchers with guidance on handling its potential and challenges – increasing the supply chain’s resistance to future interruptions, incorporating environmentally friendly practises, developing policies to support resilient and sustainable supply chains, adapting to changing consumer tastes, increasing effectiveness, and minimising the environmental impact of distribution networks.

The pandemic has brought to light the importance of quickly adopting new technologies and building resilient organisations. Also, the Sustainable Development Goals (SDGs) can be addressed in large part through technological innovations. The development of smart systems which are linked with the Internet of Things (IoT) can create different opportunities to strategically face the barriers linked with the SDGs and make sure that there is an environmentally sustainable, equitable and healthy society. This study has utilised secondary and qualitative data and has adopted the interpretative and deductive approaches. It has given significance to several aspects of the SDGs and has linked them with digital technology such as accessibility to safe and clean portable water, production of sustainable food along with the generation of green energy and its utilisation. This study has evaluated the advantages of digitalisation so that it can catalyse the transition towards SDGs and improve the health of the citizens by giving digital accessibility specifically to the underserved community. The research has selected the most essential themes which are linked to the context of SDGs and has deeply evaluated a lot of information obtained from authentic secondary resources. At last, it provides a conclusion and recommendations where it has suggested several initiatives which could be made for enhancing the overall scenario and has also disguised the limitations that were identified while completing the study.

China represents around 20% of the world's population, and her economy is still performing well under economic crisis. Historical events have shaped different parts of China with different economic developments and cultural encounters. The most prominent difference is between Hong Kong and the Mainland. This chapter would like to examine the development and issues of fashion retailing in China. For better understanding, this chapter starts with a brief discussion on apparel industry development and fashion culture in Hong Kong and the Mainland, follows by historical development and then presents systems of fashion retailing in both Hong Kong and the Mainland. Desktop research and exploratory research techniques were employed. Stores of international fashion luxury brands in Hong Kong, Shanghai and Beijing were visited. Comparison of branding issues, particularly for luxury market in Hong Kong and the Mainland are discussed, so are future directions of fashion retailing in these places.

An accurate tourism forecast is critical to destination countries as a foundation for tourism-related decision making and efficient tourism planning. The purpose of this study is to evaluate how Taiwan's inbound tourism was affected by the September 21st Earthquake in 1999 and the Severe Acute Respiratory Syndrome (SARS) outbreak in 2003, one of the mega earthquakes in the 20th century and most catastrophic health hazard in the past hundred years in Taiwan, respectively. According to the empirical findings, Taiwan's inbound tourism was brutally devastated by the two calamities, particularly during the SARS outbreak. The inbound tourism was more heavily influenced by the SARS epidemic and recovered from the SARS shadow was greater compared with the recovery after the September 21st Earthquake.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

The study endeavours to bring out a critical synthesis of the effect of quality of financial reporting in the BRICS (Brazil, Russia, India, China, and South Africa) countries pertaining to the International Financial Reporting Standards (IFRS) adoption. BRICS is the group composed by the five major emerging countries, which together represent about 42% of the population, 23% of gross domestic product (GDP), 30% of the territory, and 18% of the global trade. The study synthesised 57 quantitative, qualitative, and theoretical studies between the period 2005 and 2020. The findings reflect that the BRICS countries are far way behind with the qualitative and quantitative outcomes on IFRS adoption, which may be on a voluntary basis or mandatory basis. However, there are mixed revelation based on the implications of the domestic convergence of standards with IFRS, which demonstrate that 15 papers’ results revealed a negative impact.

This chapter focuses on pedagogies of working with diversity centers on West-East reciprocal learning through a Reciprocal Learning Program in preservice teacher education between a Canadian university and a Chinese university. By presenting our initial analysis of fieldwork with our Teacher Education Reciprocal Learning Program participants through excerpts from newsletters, surveys, and interviews, we explore how participants from both China and Canada made sense of their learning from the other cultural and educational system through the Reciprocal Learning Program within broad educational, social, and cultural contexts. We argue that both global and multicultural dimensions are cultivated in reciprocal learning that infused the lived experiences of both Canadian and Chinese preservice teacher candidates. We discuss the pedagogic implications for working with diversity and believe that reciprocal learning can take place while working with people from different cultures with an attitude of mutual respect and appreciation and an appetite for learning in our increasingly interconnected world.