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The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant ownership stakes in the for-profit economy and state-owned enterprises (SOEs) are liable to the corporate income tax. This is very different to most other economies where SOE tends to dominate the not-for-profit economy and pays no corporate income tax. Government ownership also varies between the central government and local government in addition to state asset management bureaus. This provides a rich institutional background to examining the corporate income tax.

A panel data analysis approach is used to examine relationship between ownership structure and effective tax rates of all public firms in China from 1999 to 2009.

The authors report that effective tax rates do appear to vary across the ownership types, but that SOEs pay a statistically higher effective tax rate than to non-state-owned. In addition, local government owned SOE pay higher effective tax rates than central government and SAMB owned SOE. The authors also investigate Zimmerman’s (1983) political cost hypothesis. Unfortunately, these results are econometrically fragile with the statistical significance of those results varying by empirical technique.

This paper provides insight into government ownership and taxation in China.

This article aims to provide an insight into the work carried out by a consortium of organizations that have an interest in space activities and to provide a focus on the knowledge architecture that is needed to ensure a viable short‐ and long‐term plan for implementing a successful knowledge management program.

The data for the study were collected by analyzing documents, interviews, group discussions, reviewing technical specifications, and by participating in online group discussions via a dedicated knowledge management portal created for the group

Generating and maintaining organizational knowledge and identifying lessons learned from space project management activities is a crucial activity for planning future projects. One of the most important elements in transferring knowledge is creating a knowledge management system that supports the organizational processes and is based on a sound technical foundation.

This article has resulted from the sharing of knowledge, procedures, and details of technical systems between space organizations from around the world. This approach should be considered by other sectors.

The article describes an architectural approach to creating a knowledge management system.

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative and quantitative organization-level assessments of the existence and circulation of water, air, wildlife, flora, soil and subsoil resources.

This research used an inductive method with a qualitative and quantitative approach. The authors postulate a systemic and comprehensive bioaccounting measurement of environmental assets, including heterogeneous and homogeneous methods and quantitative and qualitative valuations of the resources that comprise environmental assets.

The authors describe a theoretical structure for the bioaccounting measurement of environmental assets based on the sustainability of natural wealth through heterogeneous and homogeneous measurement methods and show how to integrate these assets through an homogeneous method.

The development of this general theoretical structure will require the integration of theoretical, conceptual and technical developments from multiple disciplines. The authors hope that the scientific community will evaluate and study this proposal for faster progress towards its practical implementation in organizations.

The authors structured the bioaccounting measurements, which are presented individually for each class of environmental assets. Each of these assets requires subcategories (accounts, subaccounts and resources) and recognition/measurement units. Environmental value units (EVUs) are used to standardize the plurality of measurement units.

The purpose of this paper is to conduct an in-depth interview with the Chief Executive Officer (CEO) of Larry Jewelry, a luxury jeweller with boutiques in Hong Kong and Singapore. Given the ever-evolving luxury jewellery market in South East Asia, it is paramount to understand the success factors of the luxury jewellery sector.

An in-depth interview approach is used to understand the antecedents of the success of the luxury jewellery sector. Specifically, this paper presents a complex business model of Larry Jewelry and an in-depth interview with the CEO of Larry Jewelry for current insights in the sector.

This paper highlights the history of Larry Jewelry, its product segments and the key elements of its business blueprint. Specifically, the success of Larry Jewelry is attributed to its business model and strong branding on quality, craftsmanship, rarity, human interaction and trust.

Despite the substantial growth in the luxury jewellery sector, there is relatively little research on the success factors of this industry, especially in South East Asia. The current research provides practical insights into business blueprint of a successful luxury jeweller in Hong Kong and Singapore.

This research is associated with the real-time parameters of wide- and narrow-body aircraft to recognize the quantitative relationship framework. This paper aims to find the superiority of aircraft design technology which triggers the reduction in specific fuel consumption (SFC) and economic competitiveness.

The real case study is performed with 22 middle-of-the-market (MoM) aircraft. This paper develops a fuel burn mathematical model for mid-size transport aircraft by a multi-linear regression approach. In addition, sensitivity analysis is performed to establish the authentication of the fuel burn model.

The study reveals that the MoM aircraft would be the future aircraft design in terms of better fuel economy and carbon footprint. From the multi-regression analysis, it is observed that the logarithmic regression model is the best fit for estimating the SFC. Moreover, fineness ratio, aspect ratio, gross weight, payload weight fraction, empty weight fraction), fuel weight fraction, payload, wing loading, thrust loading, range, take-off distance, cruise speed and rate of climb are observed as the suitable parameters which provide the best fitness value as 0.9804.

Several existing literature reveals that a few research has been performed on the MoM aircraft with wide-body configuration. Moreover, mathematical modelling on the fuel consumption was insignificantly found. This study examines several parameters which affect the fuel consumption of a wide-body aircraft. A real-case study for design configurations, propulsive systems, performance characteristics and structural integrity parameters of 22 different MoM aircraft are performed. Moreover, multi-regression modelling is developed to establish the relation between SFC and other critical parameters.

Applying affect-as-information theory, this research analyzed the relationship of leader affective presence and employee proactive customer service performance (PCSP) in hospitality organizations. It further explored when and how leader affective presence influenced employee PCSP.

Taking a sample of 110 teams with 361 pairs of leaders and employees in Chinese hotels, a moderated mediation model was tested across individual and team levels using hierarchical linear modeling.

This study found that leader positive affective presence (LPAP) had a positive effect on employee PCSP, whereas leader negative affective presence (LNAP) had a negative effect on employee PCSP. Employee prosocial motivation mediated the relationship between leader affective presence and employee PCSP. The employee power distance value weakened the LNAP–employee prosocial motivation relationship, which subsequently mitigated the negative indirect effect of LNAP on employee PCSP through employee prosocial motivation.

The sample was drawn from one hotel group in China, which may limit external validity.

Hospitality organizations should emphasize the affective traits of leaders in employee initiatives. Leader affective presence should be considered during recruitment and promotion. Management should pay more attention to employee emotional management and value alignment.

The findings provide deeper insight into the role of LPAP and LNAP in influencing employees’ PCSP. It sheds new light on the mechanisms and conditions through which leader affective presence might heighten or hinder employee PCSP.

Q: John, as a representative from the U.S. National Commission on Libraries and Information Science (NCLIS) and as the Chair of the Task Force on Federal‐State Cooperative System for Public Library Data (FSCS), and, Larry, as Coordinator of the Library Statistics Program at the U.S. Department of Education's National Center for Educational Statistics (NCES), you have both played major roles in the creation of the new national database of up‐to‐date, comparable statistics on public libraries. The idea has been around for a long time. What do you think brought it to fruition now?

The purpose of this paper is to compare and integrate leader-member exchange (LMX) and leader identification (LID) as concurrently functioning mediators between three leadership styles (individual-focused transformational, contingent reward, and benevolent paternalistic) and two citizenship behaviors (helping and taking charge).

Data included 395 stable, independent leader-follower dyads from numerous Chinese organizations. Partial least squares structural equation modeling and relative weight analysis were used in data analyses.

In established, steady-state leader-member alliances, LMX was the dominant explanation between various leadership styles and helping; whereas LID explained leadership effects on taking charge. Three-stage indirect effects of leadership-LMX-LID-taking charge were found. Also, LMX and LID related to the three focal leadership styles in distinct ways.

Limitations include cross-sectional data. Strengths include a large, multi-source field sample. Implications include that LMX and LID provide different prosocial motivations; LMX indirectly engenders stronger other-orientation through LID; and the nature of indirect leadership effects via LID is more sensitive to the nature of the focal leadership styles. LMX and LID together provide a package of prosocial motivations.

Leaders interested in increasing employees’ helping vs taking charge behaviors can be more effective by understanding the different motivational potentials of LMX vs LID. Leaders also need to choose appropriate behavioral styles when they activate LMX vis-à-vis LID.

This study integrates multiple leadership theories to provide a nuanced account of how social exchange and self-concept explain leadership at the interpersonal level when leadership styles, LMX, and LID are stable.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This study aims to investigate the perceptions of elderly learners in experiencing Zoom learning under the effects of COVID in the case of Hong Kong.

An online survey and focus group interviews have been conducted with quantitative and qualitative approaches, respectively. The survey design was based on the input-process-output (IPO) model conceptual framework and used to assess students’ perceptions regarding their Zoom learning experiences at the Elder Academy of Hong Kong Metropolitan University. Thereafter, selected students were invited to participate in focus group interviews to offer more in-depth comments for analysis purposes. Statistical Product and Service Solutions software and SmartPLS were used for data analysis of the survey, and content analysis was used to summarize opinions from the focus group interviews; thus, a comprehensive picture of elderly learners’ learning experiences on Zoom is presented.

An overall positive perception was the result of elderly learners’ Zoom learning journeys, particularly in the “input” and “process” stages of the IPO model. Yet, their perception of the “learning outcomes achieved” level in the “output” stage was lower among the rest, thus strongly affected by the factors of “interactions” and “teaching” experienced by elderly learners on Zoom. Although the perception of the youngest age group was more positive, none have agreed that Zoom learning was more favourable when compared with the traditional face-to-face mode.

Given Zoom as the short-term replacement option under the COVID pandemic, this study will provide recommendations for educators/institutions to improve their design of the whole learning process for elderly learners on the Zoom platform.