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161.
Howard Ling Phyllis Mo Sidney Leung So Sum Ho Yanto Chandra 《China Journal of Accounting Research》2019,12(2):157-176
Running a social enterprise (SE) is more difficult than running a small or medium-sized enterprise because SEs have to achieve both economic sustainability as business enterprises and their social mission for the benefit of society. After a few years of operation, many SEs fail or struggle for survival. In this study, we examine some of the factors that affect an SE’s profitability, financial management, and business planning and management. Based on in-depth interviews with 22 social enterprises in Hong Kong, we find that SEs with the dual investment objectives of social mission and financial return are more sustainable and competitive than SEs with social impact as their sole objective. Furthermore, SEs managed by non-owner managers have better financial planning and performance than those managed by owner managers. In addition, SEs with an oversight/advisory committee are more competitive and have better management practices than those without such a committee. Our findings have policy implications for government, SEs, funding bodies, and non-profit organizations to enhance and promote the development of the social enterprise sector. 相似文献
162.
Previous audit judgement research has emphasized the importance of auditors processing information configurally (i.e. jointly considering the impact of different cues). This paper examines the impact of four different forms of feedback (outcome, task properties, cognitive and combined) on increasing the extent of configural information processing by auditors. We find that task properties, cognitive and combined (task properties plus cognitive) feedback all lead to increased configural information processing. There is no impact of outcome feedback. We also find that the extent of configural processing is positively associated with our measure of judgement performance. We discuss the implications of the results for audit firms. 相似文献
163.
With the deepening of China's economic reform, SMEs are starting to gain tremendous economic momentum and play an increasingly
irreplaceable role in China's century-long bid for economic resurgence. Using a micro-macro link approach, this study investigates
the effects of managerial value of reciprocity on both social capital and firm performance in China's rural SMEs. A structural
equation modelling method was used to test hypotheses. Data from 177 SMEs in China provide supporting evidence that there
exists a micro-macro link from managerial value of reciprocity, to social capital (trust) and to firm performance (both overall
performance and competitiveness improvement). 相似文献
164.
Feminism in Transition: Chinese Culture, Ideology and the Development of the Women's Movement in China 总被引:1,自引:0,他引:1
Alicia S.M. Leung 《Asia Pacific Journal of Management》2003,20(3):359-374
This study is concerned with transitional gender roles and relations, illuminated through an examination of the status of women in China from the Mao era to the post-Mao era. The study reveals that the socialist state has maintained a high degree of control over gender construction in order to legitimise its historical achievement of revolution and liberation, assuming given gender identities within the official discourse of socialism. Liberation meant creating a fundamentally new and more democratic socialism within a male hegemony. This is derived from the core philosophy Confucianism in which human role relations are cultivated and developed within a male-centred world. Consequently, this discourse opens up an authoritative normalisation process that hinders women's progress in the state, in the household and in organisations. Women's new identity involves aspects of biologically given features, internalisation of the patriarchal family and social relations. Collective relational construction therefore emphasises the feminine/maternal principles of identity, denouncing separation and independence. This phenomenon seems to be pushing the whole of gender politics in China back towards more traditional sex role differences and power imbalances. 相似文献
165.
Charles Ka Yui Leung 《Pacific Economic Review》2003,8(2):183-190
Abstract. Several cities and countries in Asia and North America have experienced large increases in housing prices. We extend the 1991 paper by S. Rebelo to simulate this situation. We show that growth in real housing prices can result as economic growth persists, even when population growth is zero. Another finding is that reported increases in housing prices might be underestimated. In particular, the growth rate of a relative price index may converge to zero even when house prices in real terms display sustained growth. 相似文献
166.
This paper examines major linkage measures in the literature from different perspectives and attempts to clarify some of the controversies over them. The examination and clarification suggest more refined backward and forward linkage measures for linkage indices construction. The measures are then applied to analyse the linkages of Hawaii’s agriculture sectors. 相似文献
167.
This paper analyzes racial and ethnic subgroup inequality in higher education in India and the US. Affirmative action policies in both countries rely upon broad categories that subsume distinct groups. These policies have failed to alleviate the significant underrepresentation of black natives and certain lower-castes by considering these populations alongside discrete and oftentimes more advantaged groups. Such inequality hinders attainment of affirmative action’s remedial justice and diversity goals. Some states in India have implemented ‘quotas within quotas’ to alleviate such underrepresentation, dividing lower caste subgroups for admissions purposes. We suggest that US institutions of higher education adopt a similar model by considering black Hispanics, multiracial blacks, black immigrants, and black natives as separate categories in recruiting and admissions. 相似文献
168.
The purpose of this article is to assess the generality of previous empirical findings on the determinants of retail rent in shopping centers and validate their substantive robustness using data from Hong Kong. Consistent with previous findings, the rental rate of a retail unit is positively related to its customer-generating power and the size of the shopping center but negatively related to its own size. In contrast to previous findings, it is positively associated with chain stores and the age of the shopping center but not significantly related to several provisions in the lease. 相似文献
169.
Charles Ka Yui Leung 《The Journal of Real Estate Finance and Economics》2007,34(2):233-256
Two empirical questions concerning the equity and housing have been studied extensively: (1) Are the price and return serially correlated, and (2) What is the optimal weight of housing in the portfolio? The answer to the second question crucially depends on the cross-correlation of assets. This paper complements the literature by building a simple dynamic general equilibrium with fully rational agents, and obtain closed form solutions for the implied auto- and cross-correlations. The length of time horizon, as well as the persistence of economic shock matter. Implications and future research directions are then discussed. 相似文献
170.
C. F. Leung 《International Journal of Technology and Design Education》2000,10(3):149-161
One objective of Design & Technology (D&T) is to enable students to be inventive in designing practical solutions to problems.
D&T is viewed as being successful when students can demonstrate the ability to recognize problems, undertake inquiries by
themselves, and contribute ideas accordingly. This article will discuss a study which investigated an alternative approach
to assessing students’ design performances. In the study, a new item format was designed and a new criterion framework of
assessment based on Biggs’ SOLO Taxonomy was developed. The evidence from this study indicates strong face validity for the
new approach which maps closely to the goals and purposes of learning D&T.
This revised version was published online in July 2006 with corrections to the Cover Date. 相似文献