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Article
Publication date: 28 May 2024

Jhih-Yun Liu, Brian Lee and Hung-Hao Chang

Rural development programs are widely used policy instruments mitigating rural-urban economic disparities. Yet, little research has examined their effect on rural labor. This…

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Abstract

Purpose

Rural development programs are widely used policy instruments mitigating rural-urban economic disparities. Yet, little research has examined their effect on rural labor. This study fills this knowledge gap by quantifying the causal impact of such programs on the labor allocation of farm households in Taiwan.

Design/methodology/approach

A theoretical framework based on the agricultural household model is constructed to guide the empirical specification. A unique dataset compiles administrative data on the program’s subsidies with farm household surveys across seven years. To cope with endogeneity bias, an instrumental variables model is applied. The eligibility rule for a township to participate in the program is used as the instrument.

Findings

We find that the program increases the labor supply of farm household members. These effects are more pronounced for off-farm work, particularly non-heads of farm households. The program’s subsidies supporting culture and promotion-related activities have larger effects. Finally, females benefited more from the program.

Originality/value

We focus on farm households since this group is the target of place-based rural development programs. In addition, we identify the causal impact of place-based development programs on rural labor. Finally, this study is relevant to the literature on intra-household models by demonstrating that place-based rural development programs can affect the labor supply of farm household members.

Details

China Agricultural Economic Review, vol. 16 no. 4
Type: Research Article
ISSN: 1756-137X

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Article
Publication date: 6 February 2017

B. Brian Lee, Haeyoung Shin, William Vetter and Dong Wuk Kim

Charting the earnings numbers reported by Korean firms produces a bell curve, but for a sharp discontinuity in the area surrounding zero. The purpose of this paper is to…

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Abstract

Purpose

Charting the earnings numbers reported by Korean firms produces a bell curve, but for a sharp discontinuity in the area surrounding zero. The purpose of this paper is to investigate if and how a large segment of Korean managers might manage accounting numbers to produce the observed result.

Design/methodology/approach

This study adopts an empirical research method using Korean listed firms as a sample. The primary focus of investigation is on major income statement variables that might produce the observed results in earnings from operations and net income.

Findings

Managers of Korean firms opportunistically use almost all income statement variables to influence earnings numbers. They manage revenues and selling, general & administrative expenses to report small positive earnings from operations, but manage non-operating gains (losses) to report small positive net income.

Research limitations/implications

This paper does not answer several questions related to loss avoidance. First, the paper did not examine which actions, such as discretionary accruals, opportunistic business decisions, or bogus transactions, were employed to affect line items on the income statement. Second, the paper did not investigate what specific incentives trigger Korean managers to report small positive earnings. Korean firms have traditionally raised capital by borrowing funds from creditors and governmental agencies. Thus, they may be concerned that reporting losses would reduce their borrowing capacity. Finally, corporate governance, such as CEO tenure and option grants may influence the extent of earnings management to avoid losses, but most corporate governance data for Korean companies must be manually collected. Accordingly, these subjects are left for future studies as well.

Originality/value

This study contributes to accounting literature by reporting how managers of Korean firms artificially coordinate major income statement variables and report small positive earnings figures, noting the differences between earnings management investigating methodology and ones used in previous studies.

Details

Asian Review of Accounting, vol. 25 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 January 1992

Lee Mitchell and Brian H. Kleiner

America is about to undergo the most disjoining shifts in the composition and quality of its work force in more than a half‐century. While many companies such as Digital…

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Abstract

America is about to undergo the most disjoining shifts in the composition and quality of its work force in more than a half‐century. While many companies such as Digital, Hewlett‐Packard, and McDonalds are aware of such trends, others have not acknowledged the fact that corporate America is facing a deepening shortage of skilled labour in the decades ahead. During the next ten years, the American population and the labour force will expand more slowly than at any other time since the 1930's. The work force grew by 3 million workers a year during the 1970's but will swell by only 1.6 million new workers a year in the coming decade. Consequently, for the first time American managers must compete harder than ever for well‐educated workers.

Details

Equal Opportunities International, vol. 11 no. 1
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 1 April 1998

O. Joseph Akomode, Brian Lees and Christopher Irgens

Information technology (IT) outsourcing is a favourable option for enhancing core organisational competencies/activities. Provident decision making in selecting an optimum IT…

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Abstract

Information technology (IT) outsourcing is a favourable option for enhancing core organisational competencies/activities. Provident decision making in selecting an optimum IT outsourcing vendor involves judgements about qualitative and quantitative factors. The paper discusses IT outsourcing and proposes a customised computer‐orientated model based on action research and analytical hierarchy process. The aims are to: specify, combine, structure, measure and prioritise key qualitative and quantitative risk elements in IT outsourcing; and provide relevant information to support managers in outsourcing decision making. The results are expected to help managers in minimising business risks and in improving quality of IT outsourcing.

Details

Logistics Information Management, vol. 11 no. 2
Type: Research Article
ISSN: 0957-6053

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Case study
Publication date: 10 June 2016

John L. Ward

In mid-2013, the Lee family, which owned the Hong Kong based food and health product giant Lee Kum Kee (LKK), struggled with how best to increase involvement of the fifth…

Abstract

In mid-2013, the Lee family, which owned the Hong Kong based food and health product giant Lee Kum Kee (LKK), struggled with how best to increase involvement of the fifth generation (G5), the children of the company's current fourth-generation (G4) senior executives and governance leaders. Only two of the fourteen G5 members had joined the company, and few had expressed interest in further involvement, including in the multiple learning and development programs the business offered, such as a mentoring program. Many of the G5 cousins had expressed little interest in business careers in general, and none of them currently was serving as an LKK intern. G4 members observed that their children were busy with family obligations, hobbies, and emerging careers outside the business. G5's lack of interest in business and governance roles was part of a growing pattern of low family engagement in general, exhibited by the cancellation of recent family retreats (once an annual tradition) because of apathy and some underlying conflict. A history of splits among past generations of the Lee family regarding business leadership made the engagement issue even more meaningful and critical.

Students will consider the challenge from the point of view of G4 family members David Lee, chairman of the family's Family Office, and his sister, Elizabeth Mok, who ran the Family Learning and Development Center. They and their three siblings saw engaging the next generation as a top priority, one related to key concepts including family-business continuity, generational engagement and empowerment, succession, emotional ownership, and intrinsic/extrinsic motivation.

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

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Article
Publication date: 1 December 2001

Golnaz Sadri and Brian Lees

Defines the concept of corporate culture and shows how it affects organizations (both positively and negatively). Corporations that have been successful in establishing and…

25894

Abstract

Defines the concept of corporate culture and shows how it affects organizations (both positively and negatively). Corporations that have been successful in establishing and fostering positive cultures are profiled. The authors find that an effective culture must be aligned with employee values and be consistent with the environment in which the organization operates. While it is best to establish a positive culture with which employees can identify during an organization’s infancy, it is possible to change an existing culture. Such change is best accomplished by modeling desired behavior at all levels of management and by planning events that foster frequent interaction among cross‐functional employees. Concludes that a positive culture can provide a significant competitive advantage.

Details

Journal of Management Development, vol. 20 no. 10
Type: Research Article
ISSN: 0262-1711

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Book part
Publication date: 1 January 2006

Naresh K. Malhotra

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-7656-1305-9

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Article
Publication date: 1 June 2002

Corporate culture has become increasingly important to firms in the past 20 years. Despite its intangible nature, its role is meaningful, affecting employees and organizational…

3249

Abstract

Corporate culture has become increasingly important to firms in the past 20 years. Despite its intangible nature, its role is meaningful, affecting employees and organizational operations. And while culture is not the only factor guaranteeing success, positive cultures offer significant competitive advantages over rivals.

Details

Human Resource Management International Digest, vol. 10 no. 3
Type: Research Article
ISSN: 0967-0734

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Article
Publication date: 1 January 1989

Jennifer J. Lee and Brian Moores

The steady growth in the number of British people covered by private health insurance and the associated growth in hospital beds in private facilities, prompted a study of the…

179

Abstract

The steady growth in the number of British people covered by private health insurance and the associated growth in hospital beds in private facilities, prompted a study of the perceived differences between NHS and private health care facilities. The data were collected via a detailed questionnaire which was eventually completed by 196 respondents, of whom 162 were not covered by private health insurance. The items featured in the questionnaire were , to some extent, based on the work of previous researchers, this work being reviewed here . However, the topics included also reflected earlier research which had been focused on patient satisfaction with their hospital stay. In addition other names were developed on the basis of a series of interviews. The eventual questionnaire features 72 items and this paper is concerned with the first 48 of these which, in addition to soliciting differential assessments of aspects of the two different environments, also sought an assessment of the importance attached to that topic. The results presented here show not only the simple response patterns, but also the results of a factor analysis which identified six readily interpretable factors. The scores on these six factors were found to differ significantly between groups of respondents.

Details

Journal of Management in Medicine, vol. 4 no. 1
Type: Research Article
ISSN: 0268-9235

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Article
Publication date: 1 March 2001

Hsu‐Hua Lee and Brian H. Kleiner

States that inventory is the most significant financial asset of women’s clothing retailers, showing that the majority look at inventory management as a tool to improve customer…

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Abstract

States that inventory is the most significant financial asset of women’s clothing retailers, showing that the majority look at inventory management as a tool to improve customer satisfaction. Suggests that satisfying customer needs results in increased revenues, greater liquidity, lower inventory levels and improved returns on investment. Considers the keys to successful inventory management using case studies as examples and concludes that many retailers are moving in the direction of continuous assessment of inventories rather than point in time assessments.

Details

Management Research News, vol. 24 no. 3/4
Type: Research Article
ISSN: 0140-9174

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