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Article
Publication date: 9 March 2020

Wanting Lu and Xiaokang Zhao

The purpose of this paper is to start with the background of the construction of the M-score model, find the variables that can represent the fraud characteristics of…

Abstract

Purpose

The purpose of this paper is to start with the background of the construction of the M-score model, find the variables that can represent the fraud characteristics of Chinese companies, and use the data of Chinese A-share listed companies to modify the M-score model.

Design/methodology/approach

In this paper, the fraud behavior of Chinese enterprises that M-score cannot detect is summarized as the basis of adding variables. Then, based on the data of Chinese listed companies, a modified M-score model including nine variables is constructed by the logistic regression method based on Wald.

Findings

Based on the original 8 variables of M-score, this paper adds 10 new variables that can represent the fraud characteristics of Chinese listed companies, and finally, constructs a modified M-score model with 9 variables. Results indicated that indexes such as gross profit margin, fixed assets depreciation rate, equity concentration and audit opinion can characterize the financial fraud of Chinese listed companies.

Practical implications

The modified M-score model based on the characteristics of Chinese enterprises’ fraud is more suitable for Chinese market, which can help investors avoid fraud risks, protect their own rights and interests and reduce losses.

Originality/value

Starting from the background of the model, this paper looks for variables that can characterize the characteristics of fraud in Chinese listed companies. Then, subdivides the research samples into specific fiscal years in which fraud occurs, so that the modified M-score model can be more suitable for the Chinese market.

Details

Journal of Financial Crime, vol. 28 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 27 August 2019

Tommy Lau, Man Lai Cheung, Guilherme D. Pires and Carol Chan

The abolishment of the wine tax in Hong Kong has led to increased wine consumption and increased demand for wine-related professionals, such as sommeliers. Yet the…

Abstract

Purpose

The abolishment of the wine tax in Hong Kong has led to increased wine consumption and increased demand for wine-related professionals, such as sommeliers. Yet the importance of sommeliers’ value-adding performance in the context of upscale Chinese restaurants has not been examined. To address this gap, the SERVQUAL framework is adopted to examine the influence of sommeliers’ service quality (SQ) on customer satisfaction (CS) and loyalty in the context of upscale Chinese restaurants in Hong Kong.

Design/methodology/approach

The survey method is used to collect data from 302 units of the population of interest, partial least square-structural equation modelling (PLS-SEM) is used to test the links between constructs.

Findings

Four of the seven dimensions of sommeliers’ service quality, namely, empathy, tangibles, credibility and assurance, have a significant positive impact on customer satisfaction and customer loyalty, whereas the impact of perceived value and responsiveness on customer satisfaction and customer loyalty is positive but only marginally significant. Reliability has a weak and non-significant impact on customer satisfaction and customer loyalty.

Research limitations/implications

Examining a small number of upscale Chinese restaurants in Hong Kong limits generalisation of the findings to other contexts. Replication of the research in different contexts will enhance generalizability. In terms of implications, the discussion highlights the importance of sommeliers’ service performance on customers’ SQ perceptions SQ, CS and loyalty, all of which are important variables for restaurateurs.

Originality/value

To the best of the authors’ knowledge, this is the first study of the influence of the quality of sommelier’s SQ on CS and loyalty in upscale Chinese restaurants in Hong Kong. Given the lack of attention to this service role in the literature, the study contributes theory from which further understanding can develop.

Details

International Journal of Wine Business Research, vol. 31 no. 4
Type: Research Article
ISSN: 1751-1062

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Article
Publication date: 1 June 2005

Georgi Dimitrov

The very headline of this presentation hints at least two things. First, what is meant is the history of American sociology, though it is some what awkward to say so…

Abstract

The very headline of this presentation hints at least two things. First, what is meant is the history of American sociology, though it is some what awkward to say so outright. Second, the history of American sociology is accomplished, in an impor tant sense, but one should not say that so out‐right, either. In philosophy, as Wittgenstein advised, whereof we can not speak, thereof we must be silent. A different rule reigns in sociology: whereof we can hint at, thereof we must prove. My first task, there fore, is to prove that no matter how embarrassing it may seem one canspeak of a his tory of American sociology after all. My second task is to prove that it has already been on a course of development specifically characteristic of it. And, finally, my last point will be that this specific course is brought to its desired end. Every thing in its own time. Talking about the history of American sociology is extremely risky. But it is the risk that it makes it worth trying. Part of the risk stems from the issue if there is a history of sociology at all, as well as from the issue if there is American sociology in the proper sense of the word. Apart from this, there is the consideration that it may be the American nature proper of that sociology that makes it the least likely to have its own history. First things first.

Details

Managerial Law, vol. 47 no. 3/4
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 9 February 2018

Arshad Ahmad, Chong Feng, Shi Ge and Abdallah Yousif

Software developers extensively use stack overflow (SO) for knowledge sharing on software development. Thus, software engineering researchers have started mining the…

Abstract

Purpose

Software developers extensively use stack overflow (SO) for knowledge sharing on software development. Thus, software engineering researchers have started mining the structured/unstructured data present in certain software repositories including the Q&A software developer community SO, with the aim to improve software development. The purpose of this paper is show that how academics/practitioners can get benefit from the valuable user-generated content shared on various online social networks, specifically from Q&A community SO for software development.

Design/methodology/approach

A comprehensive literature review was conducted and 166 research papers on SO were categorized about software development from the inception of SO till June 2016.

Findings

Most of the studies revolve around a limited number of software development tasks; approximately 70 percent of the papers used millions of posts data, applied basic machine learning methods, and conducted investigations semi-automatically and quantitative studies. Thus, future research should focus on the overcoming existing identified challenges and gaps.

Practical implications

The work on SO is classified into two main categories; “SO design and usage” and “SO content applications.” These categories not only give insights to Q&A forum providers about the shortcomings in design and usage of such forums but also provide ways to overcome them in future. It also enables software developers to exploit such forums for the identified under-utilized tasks of software development.

Originality/value

The study is the first of its kind to explore the work on SO about software development and makes an original contribution by presenting a comprehensive review, design/usage shortcomings of Q&A sites, and future research challenges.

Details

Data Technologies and Applications, vol. 52 no. 2
Type: Research Article
ISSN: 2514-9288

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Article
Publication date: 27 September 2011

Luo Lu

The aim of this research is to explore effects of hours of work and the role of personal preference on job satisfaction, work‐to‐family conflict (WFC) and overall life…

Abstract

Purpose

The aim of this research is to explore effects of hours of work and the role of personal preference on job satisfaction, work‐to‐family conflict (WFC) and overall life satisfaction among Taiwanese employees.

Design/methodology/approach

Data from a nationwide survey in Taiwan were used. A total of 1,122 full‐time employees were surveyed using structured questionnaires.

Findings

It was found that working hours were negatively related to job satisfaction and overall life satisfaction, and positively related to WFC, after effects of demographical and job‐related factors were partialled out. More importantly, it was found that the “fit” between preferred and actual hours of work had an effect upon the above strain variables. Specifically, people who had a fit between preferred and actual hours of work reported lower levels of WFC and higher overall life satisfaction, compared to those who had a misfit in working hours.

Research limitations/implications

Using single‐item measures is a major limitation, though it is a common practice in large‐scale social surveys due to constraints on length and time. However, these results have both theoretical and practical implications. It is recommended that both the actual and individual's preference for hours of work should be taken into consideration in any attempt to improve employees' quality of work and quality of life in general.

Originality/value

The use of a national representative sample is a major thrust of the present study. This study also fills the gap left by the scarcity of research on working hours and strain from a Chinese perspective.

Details

International Journal of Workplace Health Management, vol. 4 no. 3
Type: Research Article
ISSN: 1753-8351

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Article
Publication date: 1 June 1999

George K. Chacko

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today…

Abstract

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 11 no. 2/3
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 1 June 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the…

Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 6/7
Type: Research Article
ISSN: 0144-333X

Keywords

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Article
Publication date: 1 May 1999

Dmitry Shlapentokh

Looks at the reasons for the collapse of both regimes and considers the importance of repression with these developments. Contrasts the methods of Imperial Russia with the…

Abstract

Looks at the reasons for the collapse of both regimes and considers the importance of repression with these developments. Contrasts the methods of Imperial Russia with the Bolsheviks looking at Court proceedings, prison conditions, education and propaganda in prison, exile and the secret police. Concludes that whilst social support is usually seen as essential for survival of a system, repression is not regarded as a positive element but can become the method for a system’s survival and stability.

Details

International Journal of Sociology and Social Policy, vol. 19 no. 5/6
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 15 June 2012

Thomas C. Tuttle and Shengcheng Chen

Private philanthropy in China is an emerging element of civil society. This paper seeks to examine the role of productivity improvement in a private charity in the context…

Abstract

Purpose

Private philanthropy in China is an emerging element of civil society. This paper seeks to examine the role of productivity improvement in a private charity in the context of the relative roles of charities and private business in building a harmonious society. In addition, the paper aims to examine the philosophy of Capital Spirit proposed by Dr Lu Dezhi, founder of the Huamin Charity Foundation, as the basis for a Chinese model of private philanthropy.

Design/methodology/approach

This case study is based on an interview with Dr Lu Dezhi conducted in Beijing by the first author. The article is descriptive, but it also contains analysis of the approach described by Dr Lu in light of the World Confederation of Productivity Science model of SEE‐Productivity and previous history of efforts to shift management paradigms, e.g. quality management, etc.

Findings

Dr Lu provides a rational, systematic and philosophically grounded approach to creating and operating a private philanthropy in China. This model incorporates many of the key aspects of productivity science, including values‐based strategy, data‐based decision making, analysis and evaluation and continuous improvement. In a larger sense, Dr Lu outlines a philosophy that has the potential to shift the management paradigms of Chinese organizations to more sustainable practices.

Originality/value

The focus on productivity improvement in private philanthropy is a topic that is rarely discussed in the management literature. In addition, the approach taken to philanthropy by Dr Lu Dezhi and his philosophy of Capital Spirit as the basis for a “Chinese model” of philanthropy is unique. Finally, the discussion regarding the appropriate role of private sector businesses in an economy based on its stage of development is a unique contribution to the management literature. Contrasting this Chinese model with Western models provides a useful cultural contrast to examine this key question.

Details

International Journal of Productivity and Performance Management, vol. 61 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

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Article
Publication date: 1 April 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the…

Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 4/5
Type: Research Article
ISSN: 0144-333X

Keywords

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