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1 – 10 of 436Fotis Kitsios and Maria Kamariotou
Research focuses on factors that affect nascent entrepreneurs’ decision to create a start-up but research in the field of open data contests has not been investigated yet. So…
Abstract
Research focuses on factors that affect nascent entrepreneurs’ decision to create a start-up but research in the field of open data contests has not been investigated yet. So, there are no conclusions about the enhancement of entrepreneurship through the hosting of contests. This chapter aims to examine the factors that affect the decision of establishing a start-up by developers who have participated in open data contests. Interviews were conducted with developers who participated in hackathons and they aimed to launch their apps and establish start-ups. The obstacles were the limited support, marketing activities, and the lack of free data.
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In his autobiography, Chen Shui-bian (1999, p. 40) condemned the Koumintang's (KMT's) corruption and praised the Democratic Progressive Party (DPP) for being free from money…
Abstract
In his autobiography, Chen Shui-bian (1999, p. 40) condemned the Koumintang's (KMT's) corruption and praised the Democratic Progressive Party (DPP) for being free from money politics and corruption. The DPP fought the 1992 Legislative Yuan election campaign effectively on an anticorruption platform and used the same strategy in subsequent elections. If Chen Shui-bian had criticized the KMT for its involvement with “black gold” politics and had won the 2000 presidential election on his anticorruption platform, why was he and his family found guilty of corruption after his second term of office? The short answer is that even though he had promised to curb corruption, President Chen himself had succumbed to corruption after assuming office. In June 2002, Keesing's Contemporary Archives cited a poll in Taiwan that indicated that more respondents had perceived the DPP to be more corrupt than the KMT (Copper, 2006, p. 14).
Yuedong Li, Anna M. Rose, Jacob M. Rose and Fengchun Tang
This study examines the effects of incentive compensation and guanxi, a type of informal personal relationship between people, on the objectivity of Chinese internal auditors…
Abstract
Purpose
This study examines the effects of incentive compensation and guanxi, a type of informal personal relationship between people, on the objectivity of Chinese internal auditors. Given that the objectivity of internal auditors is essential for promoting financial reporting quality, it is important to investigate the effectiveness of internal audit functions, especially in emerging markets where the corporate governance mechanisms designed to promote objectivity are less mature.
Methodology/Approach
The research employs a 2 × 2 between participants experiment with 116 graduate accounting student participants.
Findings
After controlling for internal auditors’ ethicality, we find that close-guanxi between management and internal auditors and incentive compensation in the form of bonuses based upon meeting earnings targets both have the capacity to impair the objectivity of Chinese internal auditors. Participants were more tolerant of management’s attempts to manage earnings when there was close guanxi or bonus compensation. Further, compensation structure only influenced internal auditors’ support of management when guanxi was distant, but when there was close guanxi between internal auditors and management, internal auditors were unlikely to challenge management regardless of the compensation structure.
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Hong-Yi Chen, Chun-Huei Hsu and Sharon S. Yang
This study develops an environment, social, and governance (ESG) momentum strategy by combining information about ESG scores and the momentum effect. This study, subsequently…
Abstract
This study develops an environment, social, and governance (ESG) momentum strategy by combining information about ESG scores and the momentum effect. This study, subsequently, applies the ESG momentum strategy to Taiwanese and Japanese stock markets and investigates the performance of the ESG momentum strategy in each market. Detailed comparisons of the ESG scores and ESG momentum performance between the two markets are conducted. The empirical results show that the ESG momentum strategy can obtain enhanced profits in the Taiwanese market, while the ESG momentum strategy cannot lead to substantial profits in the Japanese market. In addition, the ESG momentum effect in the Taiwanese market can last for three years after portfolio formation. In the Japanese market, the ESG contrarian strategy may deliver better profits than the ESG momentum strategy.
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You-De Dai, Giun-Ting Yeh, Tsungpo Tsai, Yi-Chun Chen and Yuan-Chiu Chen
This study develops a structural model to examine the relationships among subjective perception of health, subjective perception of economic and social support, the perceived…
Abstract
This study develops a structural model to examine the relationships among subjective perception of health, subjective perception of economic and social support, the perceived freedom in leisure, leisure satisfaction, and the well-being of elders. The subject of this study is the elderly who participated in leisure activities at Evergreen Academy in Kaohsiung City. Convenience sampling and quota sampling are adopted. 1,200 self-administered questionnaires are distributed, and 535 are valid, with a response rate of 45%. The results of this study show that subjective perception of health will positively affect perceived freedom in leisure; subjective perception of economics will positively affect perceived freedom in leisure and well-being; social support will positively affect perceived freedom in leisure, leisure satisfaction, and well-being; perceived freedom in leisure will positively affect leisure satisfaction and well-being; leisure satisfaction will positively affect well-being. There are significant differences in the subjective perception of economic and social support between male and female elders. There are significant differences in the subjective perception of economic, leisure satisfaction, and well-being among those with different education levels.
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Ho Kwong Kwan, Xiaofeng Xu, Haixiao Chen and Miaomiao Li
Drawing on the social cognitive theory, this study investigated the effect of mentors' drinking norms on their protégés' alcohol misuse by focusing on the mediating role of…
Abstract
Drawing on the social cognitive theory, this study investigated the effect of mentors' drinking norms on their protégés' alcohol misuse by focusing on the mediating role of conformity drinking motives and the moderating role of moral disengagement. We conducted a three-wave survey of 148 mentor–protégé dyads and found that mentors' drinking norms were positively related to their protégés' alcohol misuse and that this relationship was fully mediated by conformity drinking motives. Moreover, the moderated mediation model revealed that moral engagement strengthens the main effects of mentors' drinking norms on conformity drinking motives and the indirect effects of mentors' drinking norms on protégés' alcohol misuse via enhanced conformity drinking motives. The theoretical and practical implications are discussed.
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Tanja Sargent, Mingyu Chen, Yi-Jung Wu and Chentong Chen
When college entrance examinations act as gatekeepers to modern-sector jobs, the entire education system then becomes oriented toward these examinations. This occurs at the…
Abstract
When college entrance examinations act as gatekeepers to modern-sector jobs, the entire education system then becomes oriented toward these examinations. This occurs at the expense of learning for the sake of learning and other aspects of education that address the holistic development and well-being of students. In recent years in China, there has been growing concern that examination competition has compromised the quality of classroom teaching and learning and is detrimental to the development of skills necessary for the global knowledge economy. These concerns have given rise to a far-reaching set of education reforms known as the New Curriculum reforms which have aimed to move students to the center of teaching and learning and to transform teaching and learning so as to foster such capacities as creativity, innovation, collaboration, self-expression, engagement, enjoyment of learning, inquiry skills, problem-solving abilities, and ability to apply knowledge in practice. In this chapter, we use videotaped high school New Curriculum demonstration lessons to examine teaching and learning practices that are regarded as exemplary in the current reform context. We investigate how teachers are negotiating the competing demands of preparing students for the examinations and addressing the aims of the New Curriculum reforms. The nature of student participation in the classroom emerges in the analysis as a key indicator of the success of this negotiation.
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The authors focus on a non-Western setting that has hardly featured in debates around political authenticity, Taiwan. The authors also adopt a novel inter-generational perspective…
Abstract
The authors focus on a non-Western setting that has hardly featured in debates around political authenticity, Taiwan. The authors also adopt a novel inter-generational perspective to look at varying attitudes towards two ‘unconventional’, high-profile politicians, Ko Wen-je and Han Kuo-yu. Drawing on focus group data, the authors note the similarities and differences in the way that the different generations engage with, and assess, the two politicians with a particular focus on the extent to which their personalities, appearance, and everyday activities are perceived as authentic.
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