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This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

This review aims to give a critical view of the wheel/rail high frequency vibration-induced vibration fatigue in railway bogie.

Vibration fatigue of railway bogie arising from the wheel/rail high frequency vibration has become the main concern of railway operators. Previous reviews usually focused on the formation mechanism of wheel/rail high frequency vibration. This paper thus gives a critical review of the vibration fatigue of railway bogie owing to the short-pitch irregularities-induced high frequency vibration, including a brief introduction of short-pitch irregularities, associated high frequency vibration in railway bogie, typical vibration fatigue failure cases of railway bogie and methodologies used for the assessment of vibration fatigue and research gaps.

The results showed that the resulting excitation frequencies of short-pitch irregularity vary substantially due to different track types and formation mechanisms. The axle box-mounted components are much more vulnerable to vibration fatigue compared with other components. The wheel polygonal wear and rail corrugation-induced high frequency vibration is the main driving force of fatigue failure, and the fatigue crack usually initiates from the defect of the weld seam. Vibration spectrum for attachments of railway bogie defined in the standard underestimates the vibration level arising from the short-pitch irregularities. The current investigations on vibration fatigue mainly focus on the methods to improve the accuracy of fatigue damage assessment, and a systematical design method for vibration fatigue remains a huge gap to improve the survival probability when the rail vehicle is subjected to vibration fatigue.

The research can facilitate the development of a new methodology to improve the fatigue life of railway vehicles when subjected to wheel/rail high frequency vibration.

Container terminal operation is one of the most risky industries. Many of the accidents that occurred were found to be caused by human errors. However, it seems relatively little research has been conducted to examine the influence of leader-member exchange (LMX) relationship on employee safety behavior. Therefore, the purpose of this study is to examine the effects of leader-member exchange and safety climate on employees’ safety organizational citizenship behaviors (SOCB) in the container terminal context based on the social exchange theory.

A structural equation modeling was used with confirmatory factor analysis, and survey data are collected from 265 employees in major container terminals in Taiwan.

Results indicated that LMX is positively associated with safety climate, whereas safety climate positively influences employees’ safety citizenship behavior. Specifically, results indicated that safety climate mediates the effect of LMX on employees’ SOCB.

This study was limited to LMX dimensions adapted from the studies of Li and Liao (2014) and Vidyarthiv et al. (2014). Future research could examine the linkages between LMX, ethical climate, safety performance and supervisor leadership influence. Furthermore, this research focused specifically on employees from the container terminal operators in Taiwan. It would be valuable to collect data from employees from other countries to obtain a balanced view of the relationship between LMX, team-member exchange (TMX), safety climate and employee SOCB in container terminal operations.

This research provides a useful implication for container terminal operators to enhance LMX qualities and employee safety behavior through organizational participation, employee-helping behaviors and informing workers to obey safety rule and regulation.

Given the prevalence of accidents and unsafe behavior in container terminal operations, this research sought to examine the relationships among LMX, safety climate and employee SOCB in the container terminal context. Theoretically, this study highlights the importance of LMX and safety climate in explaining the SOCB of employees.

As the world grapples with the pervasive effects of the coronavirus pandemic, a notable disconnect has emerged in the public's understanding of scientific and medical research. Particularly, the travel industry has become unquestionably vulnerable amid the COVID-19 outbreak; this pandemic has interrupted the industry's operations with devastating economic consequences. This paper aims to highlight the importance of deconstructing barriers between medical science and public awareness related to COVID-19, taking tourism as a case in point. It also discusses the role of interdisciplinary research in facilitating the tourism and hospitality industry's recovery and alleviating tourists' uncertainties in the wake of COVID-19.

This paper offers a synthesis of news coverage from several media outlets, framed within the literature on knowledge transformation across disciplines. This framing focuses on the medical sciences (e.g. public health) and social sciences (e.g. tourism management) to identify gaps between medical scientific knowledge and public awareness in the context of COVID-19. The authors' experience in public health and tourism management further demonstrates a missing link between academic research and the information made available in public health and everyday settings. A potential research agenda is proposed accordingly.

This paper summarizes how salient issues related to knowledge transfer can become intensified during a global pandemic, such as medical research not being communicated in plain language, which leads some citizens to feel apathetic about findings. Reporting on the prevalence and anticipated consequences of disease outbreaks can hence be difficult, especially early in the development of diseases such as COVID-19.

By assuming a cross-disciplinary perspective on medical/health and social science research, this paper encourages academic and practical collaboration to bring medical research to the masses. This paper also outlines several research directions to promote public health, safety and sustainability through tourism.

This paper highlights that it is essential for medical knowledge to be disseminated in a manner that promotes public understanding. The tourism and hospitality industry can benefit from an essential understanding of medical findings, particularly during this pandemic. Without a firm grasp on COVID-19's origins and treatment, the tourism and hospitality industry will likely struggle to recover from this catastrophe.

Taking COVID-19 as a case in point, this study advocates leveraging the strengths of disparate domains to bring medical findings to a wider audience and showcase cutting-edge developments for the greater good. This study also emphasizes the importance of engaging the general public in reputable scientific research findings to increase public awareness in a professional and accurate manner.

This paper presents a unique and critical discussion of the gap between medical science knowledge and public awareness, as well as its implications for tourism and hospitality recovery after COVID-19, with a focus on applying medical scientific knowledge to post-pandemic industry recovery.

當全球正與冠狀病毒流行病所帶來的廣泛影響抗衡之際，公眾對科學和醫學研究的理解卻出現了一個令人關注的脫節現象。在2019冠狀病毒病爆發期間，旅遊業無疑格外受到影響。這流行病中斷了旅遊業的運作，給業界帶來毀滅性的經濟影響。本文旨在以旅遊業為一個適時的例子、強調我們必須剖析與2019冠狀病毒病相關的醫學與公共意識之間的障礙。本文亦討論跨學科研究對促進2019冠狀病毒病疫情後旅遊及酒店業的復甦、及減低旅客的不確定性所扮演的角色。

本文提供一個來自數個媒體管道的新聞報導的綜合論述，而這論述是在與跨學科知識轉化相關的文獻領域內陳述而成的。論述的重點放在醫學科學(例如公共衛生) 和社會科學(例如觀光管理) 上，目的是確定在2019冠狀病毒病的背景下、醫學知識與公共意識之間的差距。作者們在公共衛生及觀光管理方面的經歷進一步顯示學術研究、與公共衛生和日常環境上的公開資訊之間缺乏銜接，本文就此提出一個研究議程。

本文總結與知識轉化相關的顯著問題如何會在全球流行病爆發期間變得更嚴重。譬如、醫學研究的資訊會因沒有以通俗語言來傳遞而令有些國民對其研究結果漠不關心。因此，關於疾病的傳播和爆發所預期的影響的信息是難於廣傳的，特別是在像2019冠狀病毒病等疾病形成的初期。

本文就醫學知識與公共意識之間的差距作出了一個獨特、有批判性的討論，亦論述這差距對2019冠狀病毒病疫情過後旅遊及酒店業復甦的意義。討論的焦點放在如何應用醫學知識在疫情後幫助產業復甦上。

作者們採用涵蓋醫學/衛生和社會科學研究的跨學科角度，鼓勵學者與從事實務人員相互合作、以便把醫學研究帶給廣泛的民眾。本文亦概述多個研究方向，透過旅遊業來推動公共衛生、公眾安全及可持續性。

本文強調醫學知識必須透過能提高公共意識的方式來傳遞。旅遊及酒店業會因我們對醫學研究結果擁有必要的認識而受惠，尤其是在這流行病蔓延的期間。若我們對2019冠狀病毒病的病源和療法沒有確切的了解，則旅遊及酒店業將難從這災難中恢復過來。

本研究利用2019冠狀病毒病這個適時的例子，來提倡借助各個不同領域的優點，為了謀求公眾的利益、把醫學的研究結果帶給更多民眾、及傳達醫療最新發展的信息。本研究亦強調以專業、精準的方法，引起公眾對可信賴的科學研究結果產生興趣，從而提高公共意識至為重要。

The service sector is the key driver of a country’s economic growth. The quality of service is more important for the survival of any organization. It is the interactive process by which the organization understands the customer and satisfies their needs. The main purpose of this study is to identify the factors influencing service quality in ocean freight forwarding and to study the association between the factors.

This research uses a deductive approach, which understands the theory first and collects the data. A questionnaire is designed to collect the data. The sampling technique used is two-stage sampling. First, the freight forwarders are selected and then the customers, importers and exporters are selected randomly. Likert scales are used to measure quality factors such as tangibility, reliability, responsibility, value, empathy and assurance. The association of factors is empirically evaluated. The SPSS tool is used for the correlation analysis.

An extensive review of the literature has been done to study and identify these service quality factors influencing customer satisfaction and loyalty. The result of this extensive literature review revealed that tangibility, responsiveness, reliability, trust, empathy and value are the service quality. It has been proved that there exists a significant association between the service quality factors and is positively related to the customer satisfaction.

Some studies have examined the freight forwarders’ service quality, but not specifically related to any dimension. This study attempts to bring together the five dimensions of SERVQUAL scale and the value dimension evaluating the cost, freight charges, safety and security criteria in the industry and examines the association between the quality factors and customer satisfaction.

This paper aims to review conceptual and empirical studies that analyse the impact of the pandemic on mobility and tourism behaviour at destinations in order to identify proposals, forecasts and recommendations to guide the future research agenda on the subject.

This study used a systematic literature review to synthesise information from scientific articles published in journals indexed in the Web of Science database related to tourism mobility at destinations during the COVID-19 pandemic.

This article found that, according to the existing literature, the COVID-19 pandemic is acting as a catalyst for the sustainable transition of tourism. Although the findings reveal a lack of empirical research on the impact of the pandemic on tourism mobility at destinations, the article synthesizes the short- and long-term impacts of the pandemic and sets out the future research agenda on tourist mobility at destinations.

To the best of the authors' knowledge, this is the first systematic review of the impact of the pandemic on mobility and tourism behaviour at destinations that attempts to describe the emerging challenges and the agenda for future research.

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

The attributes of services can be categorised as service quality and service preference. While studies have addressed the importance of service quality, shippers’ service preference and its relationship to perceived value and purchase intentions remain unexplored. Therefore, the purpose of this study is to propose a causal model in the context of short sea shipping services to investigate the influence of purchase intention through the shipper’s service preference and perceived value.

Structural equation modelling is applied to assess the empirical strength of the relationships in the proposed model. The model is validated through empirical testing by taking samples from shippers in Taiwan.

The results show that service attributes, namely, timing related, pricing related, warehousing, sales, door-to-door, information and advertising, positively affect shippers’ service preference. Service preference significantly affects customer perceived value as well as purchase intentions. Moreover, perceived value strongly affects purchase intentions.

Matching between the product offered and the diversified customer need is key to the business operation’s success. This study suggests that carriers should position themselves to both self-competence and market values.

The purpose of this paper is to interview Mr. Jingbang Zhang, EVP of Yagao Meihua Hotel Management Co., Ltd & CEO of Madison Brand based in Shanghai, China, regarding the impact of COVID-19 on China’s hotel industry and potential post-COVID-19 trends.

Interview with hotel group CEO and industry leader in China.

Several effects of COVID-19 and potential trends are discussed from a hotel CEO’s perspective.

Tourism and hospitality stakeholders will acquire a better understanding of the impacts of COVID-19 on China’s hotel industry and possible post-COVID-19 adjustments

This study aimed to investigate positive associations between three main motivations (social interaction, information and entertainment) for the use of social network sites (SNSs) and users' well-being, as well as the multiple mediating effects of perceived social support, positive and honest self-presentation.

A sample of 759 active users of SNSs (WeChat Moments, Qzone and Weibo) aged 14–43 years was measured with online questionnaires. Correlation analysis and structural equation modeling were implemented to examine the corresponding hypotheses.

The results showed the overall intensity of motivations was positively associated with users' well-being; perceived social support and positive self-presentation played intermediary roles and honest self-presentation and perceived social support had a chain mediation effect. However, the motivations of social interaction, information and entertainment indirectly affected users' well-being through three different mediation paths.

Although some studies have investigated the effects of motivations (including social interaction, information and entertainment) for SNS use on users' well-being, there has not been a consistent conclusion. The findings may shed light on the motivations for SNS use and how they may affect people's well-being in the digital era, thereby promoting their healthy use of SNSs as well as improved interface design and user management of SNSs.