Instructions to Contributors

In order to focus on rising China and support positive ideas about China＇s process of accounting and auditing, USA-China Entrepreneur Associates, Inc., USA, the most important and prestigious Chinese commercial organization outside China and one of the major Chambers of Commerce of all countries in the United States, sponsored the publication of Journal of Modern Accounting and Auditing （ISSNI548-6583, USA）. It will promote more understanding between USA and China, and show the development of Chinese accounting and auditing. Welcome to send papers by e-mail attachmentl All the contributors should comply with the instructions as follows if the editing efficiency is to be enhanced：     

Instructions to Contributors

In order to focus on rising China and support positive ideas about China＇s process of accounting and anditing,USA-China Entrepreneur Associates,     

Instructions to Contributors

In order to focrs on rising China and support positive ideas about China process of accounting and auditing .USA-China Entrepreneur Associates.     

Instructions to ContribUtors

In order to focus on rising China and support positive ideas about China＇s process of accounting and auditing, USA-China Entrepreneur Associates, Inc., USA, the most important and prestigious Chinese commercial organization outside China and one of the major Chambers of Commerce of all counIries in the United States, sponsored the publication of Journal of Modern Accounting and Auditing （ISSN1548-6583, USA）. It will promote more understanding between USA and China, and show the development of Chinese accounting and auditing. Welcome to send papers by e-mail attachment! All the contributors should comply with the instructions as follows if the editing efficiency is to be enhanced：     

Can beneficial antecedents to self‐employment be detrimental to entrepreneurial performance?

We hypothesize that risk aversion, plasticity, stability, and locus of control have different effects on a person's decision to enter entrepreneurship and the person's entrepreneurial performance. Empirical results reveal that plasticity and risk tolerance have positive effects on selection but negative effects on income derived in entrepreneurship. Stability, on the other hand, deters entry but has an inversely u‐shaped relation with income. Locus of control has a positive impact on the decision but an insignificant effect on entrepreneurial income. These new insights may guide policy makers on how to help aspiring entrepreneurs overcome the negative effects of their personality traits.     

Female participation in parliament. Are we ever going to converge to Scandinavia?

Despite the fact that female political participation has been steadily growing over time, women’s representation in politics is substantially lower than their proportion in society. In this paper, we investigate the determinants of women’s representation using a GMM system estimation to address the possible endogeneity. We employ a unique dataset that covers data for 130 countries from 1972 to 2005 in 7 different geographical regions to estimate a dynamic model for women’s representation and calculate each region’s steady state. In general, we find that the steady state values are above each region’s current percentage of women in parliament; however, without changing other variables, no region significantly increases the percentage of women in parliament. Moreover, we find that 66–87% of the gap between each region’s steady state with Scandinavia is explained by female secondary education enrollment, labor force participation, and political and economic rights.     

‘Escaping to the gallery’: understanding the motivations of visitors to galleries

• Whilst market research and academic studies by sociologists have identified the personal and socio-cultural factors that influence visits to galleries, there has been less attention to the area of motivational research. Understanding motivations is important as it reveals the underlying reasons why visitors choose to participate in specific leisure activities. This paper focuses on the motivations of two groups of visitors at events at an art gallery. A pre-tested motivational scale built around three factors, learning, social/family interaction and Escapism explained 71.5% of variance. Escapism explained 29.4% of that variance and was the core motivation. The findings of the research are important to both academics and practitioners as previously learning was thought to be the main motivation. This study should be replicated in other settings to evaluate whether gallery and museum managers need to re-consider the purpose, content and marketing of their programmes in a post-modern society.

Copyright © 2006 John Wiley & Sons, Ltd.     

To lead or to wait? An application to internationalization strategies under demand uncertainty

We examine the exports versus foreign direct investment (FDI) decision under demand uncertainty for an asymmetric cost duopoly. One of the firms can lead entry before demand realization or retain flexibility enjoying an informational advantage. When the time value of information is small and for sufficiently low investment costs, follow‐the‐leader behavior in FDI arises. Relatively high investment (fixed) costs result in follow‐the‐leader exporting behavior. When the time value of information becomes significant, the potential leader will opt for a wait‐and‐see strategy. For intermediate values of investment costs, the efficient firm invests, while the rival chooses to export.     

LINQ to XML应用实例分析

本文是一个LINQ to XML应用实例的分析，先通过对LINQ的介绍，了解什么是LINQ技术以及LINQ的设计目标和LINQ to XML的含义；然后通过一个LINQ to XML应用实例操作步骤和运行结果的实现，分析LINQ的强大功能，从中体验使用LINQ技术简单与高效的特性；最后总结LINQ to XML应用实例的结论。     

No passage to India? Initial responses of UK trade unions to call centre offshoring

This article focuses on the first wave of call centre offshoring from the UK to India (2002–04). Trade union responses in five case‐study companies are documented. Drawing upon theories of union power resources, including international action, the relative efficacy of these union responses is analysed.     

Convergence of China GAAP to IAS

With the economic globalization, accounting internationalization is inevitable. By 2006, China will build a complete system of accounting standards, including an Accounting System for Business Enterprises and 38 specific accounting standards, which harmonize with IAS to a degree. Since the making process of the standards is not only concerned with proper accounting, but also influenced by the economic consequences, China should try her best to be influential in international accounting field.     

腾讯to B,继续创业

<正>从技术工程师、产品经理,如何成为更好的CEO和CFO带队CSIG5年,汤道生承受了巨大的压力。CSIG在2022年提出全面拥抱“被集成”,重视自研产品。战略转型所带来的影响,比如市场收入份额下滑,竞争对手又高调地宣扬“战绩”。作为领导者,他都必须承受下来。