Search results

1 – 10 of 454
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 February 1996

Sandra W.M. HO and Patrick P.H. NG

This paper studies the audit fee structure in Hong Kong. By analysing data concerning a number of variables representing auditee size, auditee risk, complexity of audit, auditor…

969

Abstract

This paper studies the audit fee structure in Hong Kong. By analysing data concerning a number of variables representing auditee size, auditee risk, complexity of audit, auditor identity, and the timing of audit, we develop a model of the determinants of audit fees which is applicable to the unique environment in Hong Kong. Using a more recent time period of 1992 and 1993, this study strongly confirms that most of the previous research findings are also applicable to the Hong Kong audit service market. We provide additional evidence relating to variables such as the Big Six (previously Big Eight) effects, auditee risk and auditee complexity which have been found to have inconclusive associations with the level of audit fees in previous research. Specifically, auditee size appears to have been the main determinant of audit fees, and the size measure is two‐dimensional, both asset and turnover respectively add explanatory power to that provided by each other. Complexity of audit adds significantly to the cost of audit. There is also evidence of Big Six effects and low‐balling. In addition, some evidence is found for the effects of auditee risk on audit fees. Finally, a longer audit delay, which reflects the possibility of inefficient audit time spent, entails higher audit fees. Future research should consider the importance of other issues such as non‐audit services and the extent of market concentration.

Details

Asian Review of Accounting, vol. 4 no. 2
Type: Research Article
ISSN: 1321-7348

Access Restricted. View access options
Article
Publication date: 10 February 2018

Jörn Obermann and Patrick Velte

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers…

1164

Abstract

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as input factor on the one hand and the consequences of shareholder pressure as output factor on the other. This procedure identifies the five most important groups of factors in the literature: the level and structure of executive compensation, firm characteristics, corporate governance mechanisms, shareholder structure and stakeholders. Of these, executive compensation and firm characteristics are the most frequently examined. Further examination reveals that the key assumptions of neoclassical principal agent theory for both managers and shareholders are not always consistent with recent empirical evidence. First, behavioral aspects (such as the perception of fairness) influence compensation activism and SOP votes. Second, non-financial interests significantly moderate shareholder activism. Insofar, we recommend integrating behavioral and non-financial aspects into the existing research. The implications are analyzed, and new directions for further research are discussed by proposing 19 different research questions.

Details

Journal of Accounting Literature, vol. 40 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Access Restricted. View access options
Article
Publication date: 3 March 2023

Alexandra Idoko, Ernest Mbamalu Ezeh, Obiechinne Chigbue Philip, Onubuiwe Nelson Nwali, Patrick Okechukwu Ugwudike, Peter Chinedu Agu, Tadese Adediura Ayomide, Anne Nebeolisa Onyinye and Nneoma Okoroha Blessing

The purpose of this study was to examined the health effects of raw and cooked aqueous and methanol extracts of Vigna unguiculata on kidney function in Wistar rats.

30

Abstract

Purpose

The purpose of this study was to examined the health effects of raw and cooked aqueous and methanol extracts of Vigna unguiculata on kidney function in Wistar rats.

Design/methodology/approach

Thirty-six Wistar rats (weighing 160 ± 10 g) were randomly assigned into nine (9) groups (n = 4). Group I (control): no extract. Groups II and III (aqueous extract of the cooked 350 mg/kg and 550 mg/kg). Groups IV and V (methanol extracts of cooked 350 mg/kg and 550 mg/kg). Groups VI and VII (methanol extracts of raw 350 mg/kg and 550 mg/kg). Groups VIII and IX (aqueous extract of raw 350 mg/kg and 550 mg/kg). After the seventh day of the trial, the rats were euthanized with chloroform, and blood samples were collected for biochemical analysis.

Findings

Results showed that the doses applied for cooked and raw V. unguiculata significantly (p < 0.05) enhanced kidney functions by increasing the body weight, glucose level, concentration of serum urea, creatinine, total protein, potassium and chloride in test groups compared with control. The packed cell volume and haemoglobin concentrations of raw aqueous extract at 550 mg/kg (36.5 ± 5.1; 12.3 ± 2.8) were significantly (p = 0.001) higher (29.8 ± 11.8; 10.3 ± 3.9) than the 350 mg/kg dose of the same extract, and cooked aqueous extract at 350 mg/kg dose was significantly (p = 0.001) higher (28.0 ± 10.1; 9.3 ± 3.4) than that of 550 mg/kg (25.8 ± 4.9; 8.8 ± 3.9) dose of the extracts.

Originality/value

The nutritional content of V. unguiculata potentially can augment the nutritional content of a diet and to a large extent, the regular consumers’ health. Essentially, V. unguiculata is composed of both macro and micronutrients capable of promoting normal kidney function.

Details

Nutrition & Food Science , vol. 53 no. 7
Type: Research Article
ISSN: 0034-6659

Keywords

Access Restricted. View access options
Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Access Restricted. View access options
Article
Publication date: 1 October 2024

Kehinde Peter Alabi, Ayoola Patrick Olalusi, John Isa, Kehinde Folake Jaiyeoba and Michael Mayokun Odewole

Fresh fruits and vegetables (FV) are crucial global food resources, but the presence of heat loads during harvest adversely impacts their shelf life. While freezing technology…

22

Abstract

Purpose

Fresh fruits and vegetables (FV) are crucial global food resources, but the presence of heat loads during harvest adversely impacts their shelf life. While freezing technology provides an effective means of removing heat loads, it is an energy-intensive process and may consequently prove too costly for practical business viability. The growing interest in utilizing magnetic field (MF) technology during the freezing of fresh FV enhances the freezing rate and rapidly removes the heat loads of products.

Design/methodology/approach

In the present study, pulsed magnetic field (PMF) pretreatment employing specific field strengths (9 T, 14 T and 20 T) was examined as a preliminary step before freezing mango and tomato and compared to the conventional freezing method (untreated) at − 18 °C.

Findings

PMF pretreatment prior to freezing demonstrated a noteworthy enhancement in freezing rate by around 10 and 12% when compared with the conventional (untreated) freezing, which exhibited freezing rates of −0.08 °C/min and −1.10 °C/min for mango and tomato, respectively. The PMF pretreatment (at 20 T) provided a higher freezing rate (at p = 0.05) than the conventional freezing method reduced heat loads amounting to 1.1 × 107 J/kg oC and 2.9 × 106 J/kg oC, significantly (at p = 0.05) from mango and tomato, respectively. These reductions in heat loads were approximately more than 5% of the calculated heat loads removed during conventional freezing.

Research limitations/implications

Mango and tomato samples were only tested; the results may lack generalizability. Therefore, researchers are encouraged to test for other products for further studies.

Practical implications

The paper includes implications for the development of a rapid freezing technique, the development of “pulsed magnetic field” and for eliminating the problem associated with conventional (slow) freezing.

Originality/value

The study holds significance for the production of postharvest freezing technology, providing insightful information on the PMF-assisted freezing of cellular foods.

Details

British Food Journal, vol. 126 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 1957

A real man‐made Flying Saucer will appear in the skies later in this summer. It is an Earth Satellite, now being constructed in Detroit and it will be launched at the Patrick Air…

17

Abstract

A real man‐made Flying Saucer will appear in the skies later in this summer. It is an Earth Satellite, now being constructed in Detroit and it will be launched at the Patrick Air Force Base, Florida to constitute the United States' contribution to the International Geophysical Year projects. It will be a highly polished magnesium sphere, 20 in. diameter and weighing 21½ lb. including its scientific instruments. At a speed of 18,000 m.p.h. it will circle the earth at a height of 300 miles once every ninety minutes and will continue to do so for about a year.

Details

Industrial Lubrication and Tribology, vol. 9 no. 6
Type: Research Article
ISSN: 0036-8792

Available. Content available
Book part
Publication date: 28 August 2020

Abstract

Details

Improving Classroom Engagement and International Development Programs: International Perspectives on Humanizing Higher Education
Type: Book
ISBN: 978-1-83909-473-6

Access Restricted. View access options
Article
Publication date: 13 August 2021

Ian Patrick Austin and N.G. Danny

This study aims to examine the human resources (HR) knowledge and cross-cultural and interpersonal skills needed by HR managers/directors to administer the integrated resort and…

415

Abstract

Purpose

This study aims to examine the human resources (HR) knowledge and cross-cultural and interpersonal skills needed by HR managers/directors to administer the integrated resort and hotel (IR&H) organizational talent.

Design/methodology/approach

This paper uses a qualitative method in the form of extensive interviews.

Findings

The labor-intensive nature of the IR&Hs have forced these organizations to be innovative in terms of retaining their top talents and to look overseas for foreign workers to ensure smooth operations.

Research limitations/implications

The research is limited to two Asian geographies and the high regulatory nature of the industry correspondingly limits the number of HR executives in operation within IR&Hs.

Practical implications

This paper provides insights for current and future Asian-based IR&Hs policy planners and HR managers.

Social implications

The paper provides an understanding of national and organizational skills shortages and their impact upon work and workers.

Originality/value

No previous comparative research in relation to Singapore and Macau has been conducted.

Details

Journal of Asia Business Studies, vol. 16 no. 5
Type: Research Article
ISSN: 1558-7894

Keywords

Available. Content available
Book part
Publication date: 24 July 2020

Abstract

Details

University–Community Partnerships for Promoting Social Responsibility in Higher Education
Type: Book
ISBN: 978-1-83909-439-2

Access Restricted. View access options
Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

101626

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

1 – 10 of 454
Per page
102050