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It is a well‐known fact that Hong Kong needs more accountants. It is also true that the question of 1997, when Hong Kong returns to China, scares many accountants away from the territory. However, there are not enough university accounting graduates interested in joining the auditing professions. Reports on a study showing that there are significant differences between the perceptions of students and the actual requirements of certified public accounting firms on working conditions, which may discourage graduates joining the profession.

Examines the restructuring of Hong Kong Telecom Ltd with respect to its two subsidiaries: Hong Kong Telecommunication International Ltd and Hong Kong Telephone Company Ltd. The process and impact of this restructuring is discussed. Investigates particularly the impact of internal and external factors such as functional structure, government regulations, customers, potential competitors and labour unions.

The Hong Kong Society of Accountants proposes to allow incorporating audit practices in Hong Kong. Finds that auditors are anxious about their increasing risk and the legal liabilities of their work, believing that incorporation is the best method to protect their interests. Many auditors believe that the profession should place the public interests at the top but the interests of the profession should also be protected. Therefore incorporation of the audit practice is necessary in Hong Kong, but strict rules should be imposed to prevent abuse. In addition, finds that clients are not concerned about this issue. The bankers will give a lower value to the audited financial statements issued by incorporated audit firms. In implementation, the professional indemnity insurance and the minimal capital requirement will become the key concern of auditors to incorporate their audit firms.

In recent years, Hong Kong has experienced a very low unemployment rate. Labour shortage and turnover has become a major problem for the management of the Hong Kong companies. Better education and changing environment create discontent among workers. Investigates how the companies in Hong Kong tackle the problem of labour discontent. The effectiveness of the strategies implemented by the Hong Kong companies are evaluated.

The purpose of this paper is to develop poundmix for reconstitution, such as pounded yam, from yam, cocoyam and breadfruit blends and to evaluate their nutritional compositions.

Pregelatinized flours of yam, cocoyam and breadfruit were prepared separately. Three coded samples of 30, 40 and 50 per cent composite blends of poundmix were formulated. The proximate composition, starch, vitamin C and mineral elements contents of the poundmix were determined and the results were subjected to statistical analysis.

The protein contents of poundmix samples were 5.6, 6.1 and 6.2 per cent for 30, 40 and 50 per cent composites, respectively, which is an increase from that of whole yam (4.8 per cent). Significant difference also existed between the starch content of the poundmix and that of the whole yam flour (p<0.05). However, there is no significant difference in the overall acceptability of the poundmix samples and that of the whole yam flour at p<0.05.

The paper's findings show that supplementing poundo yam at 40 per cent composite level has the best nutritional composition and organoleptic scores and so it is recommended for both household and industrial practice.

For decades organizational citizenship behavior (OCB) has been of interest to scholars and practitioners alike, generating a significant amount of research exploring the concept of what citizenship behavior is, and its antecedents, correlates, and consequences. While these behaviors have been and will continue to be valuable, there are changes in the workplace that have the potential to alter what types of OCBs will remain important for organizations in the future, as well as what types of opportunities for OCB exist for employees. In this chapter we consider the influence of 10 workplace trends related to human resource management that have the potential to influence both what types of citizenship behaviors employees engage in and how often they may engage in them. We build on these 10 trends that others have identified as having the potential to shape the workplace of the future, which include labor shortages, globalization, immigration, knowledge-based workers, increase use of technology, gig work, diversity, changing work values, the skills gap, and employer brands. Based on these 10 trends, we develop propositions about how each trend may impact OCB. We consider not only how these trends will influence the types of citizenship and opportunities for citizenship that employees can engage in, but also how they may shape the experiences of others related to OCB, including organizations and managers.

This paper aims to identify the effect of social structure variables on the purchase of virtual goods. Using field data, it also tests whether their effects on a social networking service are dynamic.

To achieve the research objectives, the authors have applied the random effects panel Tobit model with actual time-series corporate data to explain a link between network structure factors and actual behavior on social networking services.

The authors have found that various network structure variables such as in-degree, in-closeness centrality, out-closeness centrality and clustering coefficients are significant predictors of virtual item sales; while the constraint is marginally significant, out-degree is not significant. Furthermore, these variables are time-varying, and the dynamic model performs better in a model fit than the static one.

The findings will help social networking service (SNS) operators realize the importance of understanding network structure variables and personal motivations or the behavior of consumers.

This study provides implications in that it uses various and dynamic network structure variables with panel data.

This chapter employs the shared leadership model in exploring how leaders of higher education institutions (HEIs) can partner with Public Policy Groups (PPGs) within the Global South, a region characterized by complex challenges such as underdeveloped economies, corrupt leadership, limited financial and human resources, and political instability in some cases. The driving forces for collaboration include interconnected national policies, shared goals, responsibility, and accountability for resources. The Zambian Higher Education Policy (HE policy) draws on national, regional, and global aspirations for education and skills development, making it a suitable tool for advancing a common agenda for social, economic, and environmental sustainability. HEIs can use their collective leadership competencies to understand the multidimensional context in which they must exercise their varied roles. HEIs require relational and dynamic processes, practices, and narratives to negotiate the ups and downs of the complex terrain for sustainable development and drive a more transformative and complementary agenda for change.

The development, maintenance and improvement of quality efforts rest significantly on several internal and external enablers that encompass the building of quality infrastructure, changes in quality culture, transfer of technology, skills and management, integration of quality management practices, and so on. This paper reviews the contemporary quality concepts, and presents a glimpse into the major developments in the quality management domain in China. China’s experiences verified that the transformation process has gone through several phases, and finally attained the synergy of total quality management and compliance requirements of internationally recognized standards. China’s quality transformation efforts have been promoted through legislation and by the building of an institutional infrastructure. Moreover, the Chinese Government has played a directive role in shaping the context and institutional structure of Chinese enterprises and affecting the quality transformation efforts throughout the country.