Search results

1 – 4 of 4
Article
Publication date: 1 May 2019

Qingmei Xue and Yuning Niu

The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity…

Abstract

Purpose

The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity foundations on net assets.

Design/methodology/approach

Three types of governance forces are examined, including the board, the management and the capital providers. The Foundation Transparency Index (FTI), published by Chinese Foundation Center, is used as a proxy for the transparency level.

Findings

The evidences show that for the public foundations that can elicit fund from the public, providing compensation to the foundation managers could encourage them to increase the transparency level. Furthermore, the sophisticated donors also represent a useful governance force. For the non-public foundations that can only seek donors through private contacts, getting more members in their supervisory board and having more government grants are helpful in improving their transparency. The results are robust even after controlling for lagged FTI and other characteristics of foundations. And the transparency level is positively associated with the international connections for both types of foundations.

Research limitations/implications

This research is based on a limited sample. The results can hardly generalize to the other smaller foundations. However, the results are still meaningful for to the legislators, regulators and managers of Chinese charity foundations. Because the result implies that the overseas donors are effective monitors that could improve the foundation transparency, the newly published law may weaken this governance force.

Originality/value

This is the first paper that studies the governance of Chinese charity foundations. By using a third-party index to proxy for the transparency, the results complement existing literature.

Details

Asian Review of Accounting, vol. 27 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 2 January 2024

Yi-Hsin Lin, Ruixue Zheng, Fan Wu, Ningshuang Zeng, Jiajia Li and Xingyu Tao

This study aimed to improve the financing credit evaluation for small and medium-sized real estate enterprises (SMREEs). A financing credit evaluation model was proposed, and a…

Abstract

Purpose

This study aimed to improve the financing credit evaluation for small and medium-sized real estate enterprises (SMREEs). A financing credit evaluation model was proposed, and a blockchain-driven financing credit evaluation framework was designed to improve the transparency, credibility and applicability of the financing credit evaluation process.

Design/methodology/approach

The design science research methodology was adopted to identify the main steps in constructing the financing credit model and blockchain-driven framework. The fuzzy analytic hierarchy process (FAHP)–entropy weighting method (EWM)–set pair analysis (SPA) method was used to design a financing credit evaluation model. Moreover, the proposed framework was validated using data acquired from actual cases.

Findings

The results indicate that: (1) the proposed blockchain-driven financing credit evaluation framework can effectively realize a transparent evaluation process compared to the traditional financing credit evaluation system. (2) The proposed model has high effectiveness and can achieve efficient credit ranking, reflect SMREEs' credit status and help improve credit rating.

Originality/value

This study proposes a financing credit evaluation model of SMREEs based on the FAHP–EWM–SPA method. All credit rating data and evaluation process data are immediately stored in the proposed blockchain framework, and the immutable and traceable nature of blockchain enhances trust between nodes, improving the reliability of the financing credit evaluation process and results. In addition, this study partially fulfills the lack of investigations on blockchain adoption for SMREEs' financing credit.

Article
Publication date: 20 April 2012

Mark S. Rosenbaum and IpKin Anthony Wong

This paper aims to show how instant messaging (IM) service providers are helping and hindering societal mental health among young adults. That is, IM services provide users with…

3372

Abstract

Purpose

This paper aims to show how instant messaging (IM) service providers are helping and hindering societal mental health among young adults. That is, IM services provide users with an ability to obtain instantaneous and inexpensive support in their time of need. However, excessive internet usage may place IM users at risk of experiencing symptoms associated with internet addiction and adult attention deficit hyperactivity disorder (ADHD).

Design/methodology/approach

The authors propose a framework obtained from coding qualitative data. They test the framework with structural equation methodology and latent mean analysis from data collected from younger‐aged Chinese and American IM users in two studies.

Findings

Younger‐aged IM users in both China and the US obtain social support from their virtual networks. However, both groups of IM users show signs of elevated levels of internet addiction and of being at risk of experiencing symptoms associated with ADHD.

Research limitations/implications

Excessive IM and internet usage may hinder young adults' mental health, and the problem is likely to grow in the future. The work confirms recent trends in US psychology to consider internet addiction a mental health disorder.

Social implications

Both service and public health researchers are encouraged to consider the impact of technological services, including internet usage and IM, on consumer health and well‐being. People with ADHD are particularly susceptible to internet addiction; thus, technological services may be damaging society's mental health.

Originality/value

The paper illustrates how researchers can engage in transformative service research, referring to research with implications that affect global consumer health and well‐being. The work also shows a “dark side” to services and the unintended consequences of service technology on public health. Both topics have not been explored in service research.

Details

Journal of Services Marketing, vol. 26 no. 2
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 15 August 2022

Bibhas Chandra Giri and Sushil Kumar Dey

The purpose of this study is to investigate the impact of greening and promotional effort dependent stochastic market demand on the remanufacturer's and the collector's profits…

Abstract

Purpose

The purpose of this study is to investigate the impact of greening and promotional effort dependent stochastic market demand on the remanufacturer's and the collector's profits when the quality of used products for remanufacturing is uncertain in a reverse supply chain.

Design/methodology/approach

The proposed model is developed to obtain optimal profits for the remanufacturer, the collector and the whole supply chain. Both the centralized and decentralized scenarios are considered. To motivate the collector through profit enhancement, the remanufacturer designs a cost-sharing contract. Through numerical examples and sensitivity analysis, the consequences of greenness and promotional effort on optimal profits are investigated.

Findings

The results show that the remanufacturer gets benefited from greening and promotional effort enhancement. However, a higher value of minimum acceptable quality level decreases the profits of the manufacturer and the collector. A cost-sharing contract coordinates the supply chain and improves the remanufacturer's and the collector's profits. Besides green innovation, remanufacturing mitigates the harmful effects of waste in the environment.

Originality/value

Two different viewpoints of remanufacturing are considered here – environmental sustainability and economic sustainability. This paper considers a reverse supply chain with a remanufacturer who remanufactures the used products collected by the collector. The quality of used products is uncertain, and customer demand is stochastic, green and promotional effort sensitive. These two types of uncertainty with green and promotional effort sensitive customer demand differs the current paper from the existing literature.

Details

Kybernetes, vol. 52 no. 11
Type: Research Article
ISSN: 0368-492X

Keywords

1 – 4 of 4