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This study aims to investigate the impact of regular Kung Fu and Taekwondo practice on the health and quality of life among elderly individuals in the Maule region, Chile.

The authors designed a 12-week Kung Fu and Taekwondo workshop with activities suitable for their age. Through semistructured interviews (at the beginning and the end of the workshop), along with periodic monitoring of vital signs and cardiovascular components, the authors observed an improvement in participants’ physical (strength, speed of reaction and flexibility) and psychological conditions (self-esteem and resilience), quality of life (relationships with family and friends and ability to deal with stressful events in working life) and health (waist circumference, percentage of oxygen saturation in blood, blood pressure, among other values).

From these results, the authors affirm that this workshop improves health and physical condition and helps the participants develop the coping capacity to deal with stressful situations and complicated interpersonal relationships. In this sense, the authors conclude that Kung Fu and Taekwondo as regular sports activities can benefit senior citizens’ aging process.

This research is based on an original study project.

Employee Stock Options are the most widely used incentive compensation tool, and prior research has shown their advantages. However, research among different peer groups, different time frames, different research methodologies, and the constantly changing public opinion prevents unanimous agreements on the various benefits of Employee Stock Options. In this paper we apply a number of research hypotheses tested in recent US studies to a European sample of EuroStoxx 50 companies. Due to the globalisation, the similar accounting regulations and the IT and telecommunications revolu tions, Europe and the United States have grown closer together than ever before and are expected to display similar business practices. This assessment should be especially relevant for the large European companies, which mostly have a dual listing in the United States and are therefore essentially forced to manage according to American practices. How ever, the results differ significantly from the existing US research, providing insufficient grounds to accept previous findings for European companies.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

This paper aims to explore the hierarchy of motivations behind Chinese young wine consumers’ wine-purchasing behavior.

This study used a random and snowball sampling technique to collect data from Chinese young wine consumers. Ultimately, 840 participants were included, representing diverse geographic regions across China. The gathered data was analyzed to explore wine customer behavior using SPSS and AMOS.

The hierarchical structure of motivations guiding young consumers’ wine consumption becomes apparent when analyzed across ascending levels: from considerations of health benefits and emotional assessments to social interactions and status symbols. These factors wield significant influence over the purchase of wines among Chinese young wine consumers. Moreover, these consumption motivations notably impact consumption behavior by mediating through consumption intentions.

This study integrates the theory of planned behavior with Maslow’s hierarchy of needs, systematically identifying four primary motivations that hierarchically influence wine consumption among Chinese young wine consumers. It empirically validates the relationships between motivations, intentions and behaviors, underscoring intentions as a mediating factor linking motivations and behaviors.

Provides a summary of state and federal legislation prohibiting employment discrimination. Places particular emphasis on disability discrimination. Outlines to whom the legislation applies, when a charge can be filed and defines reasonable accommodation.

We hypothesize that a CEO’s responsiveness to security analysts’ demands for information about the firm is influenced by the structure of the CEO’s compensation package. Our analysis is based on a sample of 469 CEO presentations to security analyst societies by 149 firms during the period 1984‐1988. Consistent with the argu ments of Nagar (1999; 1998) that CEO shareholdings and golden parachutes reduce the cost to the CEO of disclosing proprietary information, we find that CEO share holdings and the presence of golden parachutes are positively associated with the total amount of information that a CEO discloses at an analyst society presentation. Consistent with the argument that CEOs whose cash compensation is sensitive to firm performance have incentives to release bad news so as to lower expectations about future performance and, hence, bonus targets, CEO cash compensation performance sensitivities are positively associated with the CEO’s willingness to disclose bad news.

Owing to some uncontrollable factors, only a portion of an experiment can be completed. Such incomplete data are generally referred to as censored data. Conventional approaches for analysis of censored data are computationally complicated. In this work an effective means of applying neural networks to analyze an experiment with singly‐censored data is presented. Two procedures are developed, which are simpler than conventional ones such as maximum likelihood estimation and Taguchi’s minute accumulating analysis. In addition, three numerical examples are presented to compare the proposed procedures with the conventional ones. Those comparisons reveal that proposed procedures are effective and feasible.

The ballooning health misinformation on social media raises grave concerns. Drawing upon the S-O-R (Stimulus-Organism-Response) model and the information processing literature, this study aims to explore (1) how social media health information seeking (S) affects health misinformation sharing intention (R) through the channel of health misperceptions (O) and (2) whether the mediation process would be contingent upon different information processing predispositions.

Data were collected from a survey comprising 388 respondents from the Chinese middle-aged or above group, one of China's most susceptible populations to health misinformation. Standard multiple linear regression models and the PROCESS Macro were adopted to examine the direct effect and the moderated mediation model.

Results bolstered the S-O-R-based mechanism, in which health misperceptions mediated social media health information seeking's effect on health misinformation sharing intention. As an indicator of analytical information processing, need for cognition (NFC) failed to moderate the mediation process. Contrarily, faith in intuition (FI), an indicator reflecting intuitive information processing, served as a significant moderator. The positive association between social media health information seeking and misperceptions was stronger among respondents with low FI.

This study sheds light on health misinformation sharing research by bridging health information seeking, information internalization and information sharing. Moreover, the authors extended the S-O-R model by integrating information processing predispositions, which differs this study from previous literature and advances the extant understanding of how information processing styles work in the face of online health misinformation. The particular age group and the Chinese context further inform context-specific implications regarding online health misinformation regulation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0157.

The purpose of this study is to examine the association between audit partners’ signing networks and accruals quality, using the sample of Taiwanese publicly traded companies.

This study uses four centrality measures as proxies in this study for the strength of the audit partners’ relationship networks and the absolute value of discretionary accruals to measure accruals quality.

Using the sample of publicly traded firms audited by the Big 4 accounting firms in Taiwan during the 2011–2017 period, this study finds that the centrality of an audit partner’s signing network is negatively associated with the absolute value of discretionary accruals. The result is robust to various discretionary accruals measures and survives the alternative explanation related to the endogenous matching between audit partners and their clients.

This study contributes to the understanding of the effect of the relationship network within an accounting firm on accruals quality. This is one of the few studies to empirically examine the strength of the audit partners’ relationship network as a factor in firms’ financial reporting quality, especially by using the sample from an emerging market. This study shows that the strength of the audit partners’ signing networks contains incremental information when assessing firms’ earnings quality. High-quality audit work is important to ensure high-quality financial reporting and the results of this study highlight that audit partners’ network linkages affect the quality of their work.

This study examines the effect of perceived corporate social responsibility (CSR) on consumer happiness and brand admiration as a consequence of consumer happiness. It suggests an original conceptual model that investigates perceived CSR, ethical consumption and hope as antecedents of consumer happiness.

The study followed a quantitative approach. A face-to-face survey was conducted to examine the conceptual model. Data were analyzed with partial least squares structural equation modeling (PLS-SEM).

Hope and perceived CSR significantly influence consumer happiness. Consumer happiness is a significant antecedent of brand admiration. Although consumers' ethical position (idealism and relativism) is linked to ethical consumption, ethical consumption does not influence consumer happiness. Idealism and relativism are insignificant in moderating the perceived CSR–consumer happiness relationship.

Brands' CSR actions create a positive atmosphere and contribute to consumer happiness and brand admiration. Managers can emphasize happiness and hope in CSR programs to build stronger consumer relationships. CSR activities can be engaging for consumers regardless of their ethical consumption levels.

Although CSR, consumer happiness and their impacts on consumer–brand relationships are crucial, previous studies mainly focused on the organizational perspective and employee emotions regarding CSR. This study focused on consumer happiness in the CSR context and tested a conceptual model that revealed the significant relationships between hope, perceived CSR, consumer happiness and brand admiration. It extended previous findings by showing the direct positive impact of perceived CSR on consumer happiness.