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Use of cash flow reporting has been in the rise for the past few years to ensure that cash flows are reported in a form that highlights the significant components of cash flow and facilitates comparison of the cash flow performance of different business. Because there are direct and indirect methods of preparing such statements, this paper is to examine the usefulness of the cash flow statements in Hong Kong context using empirical study. It was suggested from the findings that cash flow statements are preferred by a lot of users.

Violence against women and girls (VAWG) is a global policy issue with significant social, economic and personal consequences. The burden of VAWGs is distributed unequally, with rates of gender violence significantly higher in low- to middle-income countries of the Global South. Yet the bulk of global research on gender violence is based on the experiences of urban communities in high-income English-speaking countries mainly from the Global North. This body of research typically takes the experience of women from Anglophone countries as the norm from which to theorise and frame theories and research of gender-based violence. This chapter problematises theories that the privilege women in the Global North as the empirical referents of ‘everyday violence’ (Carrington et al., 2016). At the same time, however, it is important to resist homogenising the violence experienced by women across diverse societies in the Global South as oppressed subaltern Southern. This binary discourse exaggerates the differences and obfuscates the similarities of VAWG across Northern and Southern borders and reproduces images of women in the Global South as unfortunate victims of ‘other’ cultures (Durham, 2015; Narayan, 1997). This chapter contrasts three examples, the policing of family violence in Indigenous communities in Australia; Image-based Abuse in Singapore; and the policing of gender violence in the Pacific as a way of concretising the argument.

The purpose of this paper is to examine the correlates of job satisfaction among civilian employees of law enforcement agencies, to assess how features of the policing workplace influence employee morale.

The data for this study were drawn from surveys conducted as part of the National Police Research Platform. In total, 472 civilians from 19 police agencies completed the survey.

The findings indicate that contentment with pay and benefits, lower levels of work-related stress, equality in the workplace, and feelings of acceptance were associated with civilian employee satisfaction.

The analyses presented here focusses on factors more unique to policing and did not include all of factors correlated with job satisfaction in past literature. Future research should address this as well as control for the effect of organizational-level factors.

The research identifies key factors in each of those categories that inhibit the effective incorporation of civilians into the workforce. It indicates that reaping the full advantages of civilianization is complex and requires attention to fundamental aspects of police organizations. How administrators deal with this reality will impact the efficiency and effectiveness of their organizations in important ways.

To date, much of what has been written about the place of civilians in policing consists of descriptions of their numeric representation and discussions of the presumed advantages of hiring them in larger numbers. Less is known about how well civilians have been integrated into the policing workforce.

This chapter re-assesses the stories of three important Asian American women in the United States in the first half of the twentieth century. Like many undocumented migrants in our current day, they each “discovered,” as children and as young adults, that they and other members of their families had a “pariah status,” as immigrants, as women of color, and as persons who could not enjoy the rights and opportunities of citizens of the United States. This chapter explores how they coped with being “unlawful,” with their precarious status, both by evading the law and then also by becoming critics of the law itself.

The purpose of this paper is to investigate the underpricing of real estate investment trust (REIT) initial public offerings (IPOs) from January 2010 to June 2015, as the sector recovered from the global financial crisis.

This study analyses the first day returns of US REIT IPOs in the post financial crisis period. The study then employs regression analysis to examine the factors that influence IPO underpricing.

The study observes that underpricing, on average, is not significantly different to zero. Furthermore, the REIT IPOs examined display underperformance in the longer term. In contrast to the earlier data samples of Chen and Lu (2006), the authors do not find that underwriting costs are a direct substitute for the indirect cost of underpricing, instead the authors find that higher underwriting costs are associated with higher underpricing. Also in contrast to the mainstream underpricing literature, the data suggest larger capital raisings require higher underpricing. The authors also find that newly listed REITs provided significant excess dividend returns over the post-listing period.

For institutional and retail investors, the results will help to further inform investment opportunities in REIT IPOs.

This paper adds to the ongoing academic debate of the lack of underpricing in REIT IPOs relative to industrial companies. Research has shown periods of underpricing are often replaced with periods of overpricing suggesting that the pattern of behavior in REIT markets is substantially different.

Academic research on customer experience (CX) in the hospitality industry has recently experienced vast growth as managers have increasingly focused on delivering distinctive experiences to their guests. Despite the relevance of this topic, studies conducted in this area within the hotel context are scarce and dispersed. This paper aims to classify the main academic studies and to present a definition of hotel CX, a conceptual model, emerging trends and future research gaps.

A systematic literature review (SLR) was selected as the research methodology. Adapted from preferred reporting items of SLR and meta-analysis statements, this study entailed an in-depth review of 46 articles published in English between 2006 and 2021. The articles were compiled using keyword searches in Scopus and Web of Science.

This study facilitates an understanding of the hotel CX. The conceptual framework derived from the SLR includes the entire set of antecedents, consequences, mediators and moderators of this concept. The results also illustrate the topic’s academic evolution and expose major guidelines that can help determine areas for future research.

This study adds value to the hospitality research literature via SLR. The framework of CX in the hotel industry synthesizes the existing knowledge on this topic and identifies research gaps. The proposed framework allows for the improvement of future hotel CX studies.

The purpose of this paper is to use the case of an international luxury hotel chain in Hong Kong to illustrate general environmentally-friendly practices in housekeeping. Six in-depth interviews were conducted with the housekeeping department staff to evaluate the effectiveness of the Hotel’s environmental sustainability practices by analysing their benefits and limitations. Results reveal that all informants acknowledged the environmental sustainability strategies adopted by the Hotel, which can benefit stakeholders. Despite multiple green practices in hotel housekeeping, several strategies may not be as significant as expected with misaligned expectations from the management and the actual practices may create excessive workload for frontline room attendants with a lack of policy enforcement and supportive policies. Therefore, hotels should keep a mutual communication between the management and frontline employees prior to conducting environmentally- and employee-friendly practices. Given the labour-intensive nature of the hotel industry, the housekeeping department should ensure employment equality policy is in place with adequate environmentally friendly support for employees.

This paper aims to illustrate the interface between emotional intelligence (EI), trust and organizational learning in the context of a trade show environment.

Theoretical underpinnings of this conceptual study include appraisal theory of emotions. Propositions are presented that suggest positive relationships between antecedent variables, EI and trust, contrasted with the dependent variable, organizational learning.

Organizational learning is generally considered to be a benign activity, created by the acquisition and dissemination of new information. The outcome of organizational learning is the development of new knowledge that ultimately results in a shared interpretation among members of the organization. This paper suggests that a lack of EI, defined as “the ability to perceive and express emotion, assimilate emotion in thought, understand and reason with emotion, and regulate emotion in the self and others” (Mayer et al., 2000, p. 396), casts doubt on the motives of newly acquired information. Consequently, low levels of EI can inhibit the acceptance of new information, leading to a reduction of learning by the organization.

This paper extends the concept of organizational learning by incorporating EI and trust as antecedents of organizational learning. Previous research suggests a direct relationship between information acquisition, dissemination and organizational learning. This study implies that other factors can intervene after information is acquired, thereby affecting whether newly acquired information is fully incorporated into the organizational learning process.

Nowadays, the agri-food sector is facing several challenges due to a rapid technological change which calls for knowledge sharing (KS) practices to enhance businesses’ performance. This has spurred a collaborative approach and the creation of networks. Since there still is a paucity of research on the quality degree of KS, the purpose of this study is to offer an empirical research on the quality degree of KS by exploring outcome expectations and social exchange dimensions. Theoretically, it is examined by a double lens of social capital and social cognitive theory.

This study offers an empirical analysis of 313 directors of 11 “consortia” in the agri-food sector in Italy by using the fuzzy expert system. The model allows to aggregate multi criteria dimensions of KS and rates its quality.

As resulted, the quality degree of KS is influenced by outcome expectations – personal and community expectations – and three forms of dimensions of social exchange: structural, relational and cognitive. The paper ends with a discussion of research findings, its limitations and implications.

As there is still a paucity of research on the determinants of quality degree of KS, the research adopts a double lens of social capital and social cognitive theories to explore what are these determinants.

This research analyses the impact of experiential marketing events on word-of-mouth for destination brands while considering the moderating role of brand familiarity and the mediating role of brand equity.

The study is based on a survey of 844 participants in a real event organised by a leisure Spanish destination with a large inflow of national and international attendees, in conjunction with the city government where it is located.

Attendees’ evaluation of the event exerted a significant positive effect on word-of-mouth. However, brand equity – which is built over time via past marketing actions – mediates this relationship. Meanwhile, brand familiarity moderates the relationship between people’s overall evaluation of the event, brand equity and positive recommendations.

These results offer guidance to destination managers regarding reoccurring experiential marketing events. Participants with high appraisal of events serve to create buzz and amplify the event experience for others.

The study is a novel attempt to analyse the influence of visitors’ experiences on brand destination outcomes by considering the moderating role of brand familiarity – an issue that, to our knowledge, has not been assessed in the context of events. The results make clear that mere exposure to a brand does not necessarily lead to brand equity and WOM. Instead, managers must design experiential events carefully – not only to convert sporadic visitors into frequent customers but also to keep consistent clients from losing interest.