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1 – 10 of over 8000The 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…
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.
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Liying Zhou, Fei Jin, Banggang Wu, Xiaodong Wang, Valerie Lynette Wang and Zhi Chen
This study aims to examine if the participation of live-stream influencers (LSIs) affects tipping frequency on live streaming platforms, and further investigate the mediating and…
Abstract
Purpose
This study aims to examine if the participation of live-stream influencers (LSIs) affects tipping frequency on live streaming platforms, and further investigate the mediating and moderating mechanisms.
Design/methodology/approach
Quasi-experiment and difference-in-differences models are used for data analysis. Propensity score matching is used to address potential unobservable endogeneity.
Findings
Real-time live streaming data reveal that LSIs’ participation significantly improves tipping frequency in live streaming rooms. Also, more users are attracted to the live streaming rooms and more users become active in participation. Additionally, the positive impact of LSIs’ participation is enhanced in the live streaming rooms with a greater number of relationship links between users.
Research limitations/implications
The findings clarify the new role of influencers and reveal the mechanisms on how LSIs benefit the platforms.
Practical implications
The findings offer novel insights into implementing influencer marketing to interactive social media platforms, by encouraging influencer participation, user relationship building and influencer network growth.
Originality/value
This study highlights the value of LSIs for interactive social media platforms in terms of organic growth, revenue generation and cost reduction.
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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 importance of…
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.
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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…
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.
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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.
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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.
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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…
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.
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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…
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.
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Miranda Leontowitsch, Aivita Putnina, Marcus Andersson, Charlotta Niemistö, Rafaela Werny, Hanna Sjögren, Ilze Mileiko, Kārlis Lakševics, Artūrs Pokšāns, Māra Neikena, Līna Orste, Camilla Malm, Frank Oswald, Jeff Hearn and Clary Krekula
The digital age requires people of all ages to communicate and organise their lives through digital technologies. The project EQualCare investigates how the growing population of…
Abstract
Purpose
The digital age requires people of all ages to communicate and organise their lives through digital technologies. The project EQualCare investigates how the growing population of older people living alone is managing this transition, how it shapes their (non-)digital social networks and what changes on a local level need to be brought about. This paper aims to give insight into the process of participatory action research (PAR) with older people in the community across four countries and reflects on experiences made by academic and co-researchers.
Design/methodology/approach
Following the emancipatory underpinnings of PAR, which aims to reduce inequalities through collaboration and co-design, EQualCare involved nine teams of co-researchers across Finland, Germany, Latvia and Sweden making older people the centre of policy development. Co-researchers were involved in formulating research aims, collecting data, reflecting on data, formulating and disseminating recommendations for local policy stakeholders.
Findings
Co-researchers’ motivation to invest considerable time and effort was driven by a desire to create a more equal future for older people living alone. Moreover, they were keen to involve marginalised older people and became frustrated when this proved difficult. Power dynamics played a role throughout the process but became productive as roles and responsibilities were renegotiated. Doing PAR with older people can be emotionally challenging for co-researchers when negative feelings around ageing are encountered.
Originality/value
The paper advances understanding on the process of PAR in ageing research by reflecting on the social, cultural and political contexts of doing PAR with diverse sets of older people.
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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.
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