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This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The model tests the role of entrepreneurial education on the formation of intentions to become an entrepreneur and examines whether prior self-employed experiences moderate the route from entrepreneurial education, entrepreneurial perceived feasibility (PF) and perceived desirability (PD) into the entrepreneurial intention (EI).

The authors operated on a sample of 389 master's students by applying Cronbach's alpha, exploratory factor analysis, confirmatory factor analysis and structural equation modelling to illustrate the links between constructs.

The study found that entrepreneurial education is positively correlated with PF, PD, and intention to enter entrepreneurial activities. PD is determined as a partial mediator in the entrepreneurial education–intention link and full mediator in PF and EI. Moreover, the study revealed that prior self-employed experiences serve as a positive moderator in the path from entrepreneurial education and PD to EI.

The study offers several recommendations based on research findings so as to nurture and promote entrepreneurial activities among master's students.

The current research provides novel insights about the relationship between entrepreneurial education and intentions to become an entrepreneur over and about the central antecedents in the entrepreneurial event model and moderation effects of prior self-employed experiences.

This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social responsibility (CSR) practice.

The sample consists of all A-shares listed in the Chinese stock market from 2001 to 2019, except firms in the financial industry. Probit estimator is employed to observe the effect of audit quality, proxied by a binary variable indicating whether a firm is audited by a Big 4 audit firm, on the behavior of earnings management to beat earnings targets. Industry and year fixed effects are incorporated into the models to control for differences among industries and time periods.

The result of this study reveals that audit quality disciplines earnings management to beat earnings targets in Chinese firms. This result holds across different specification and endogeneity tests. The authors further find that auditors seem to be more tolerant to earnings-managed firms that actively disclose CSR activities. However, this moderating effect of CSR disclosure only exists among firms that manage earnings less aggressively.

The findings of this study suggest that market participants should be mindful of the earnings management phenomenon and make their investment decisions after carefully dissecting and confirming the truthfulness of firms’ financial reporting. Regulators should raise the requirement on the capacity of auditing services to ensure the quality of the audit outcome.

This study is the first to investigate the effect of audit quality on earnings management to beat earnings targets in Chinese firms. Moreover, this study pioneers in observing the moderating effect of CSR disclosure on the relationship between audit quality and earnings management.

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.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Die Frage «Wie weit kann die öffentliche Hand den Fremdenverkehr fördern?» unterstellt bereits die vollzogene Tatsache der staatlichen Förderung des Fremdenverkehrs. Sie scheint diese hinzunehmen, ja sogar davon auszugehen, dass der Staat den Fremdenverkehr fördern soll, vielleicht sogar muss, wobei es dann, nur noch einen Schritt bis zur Untersuchung und zum Entscheid darüber bedeuten würde, wie weit er iiberhaupt zu gehen imstande ist, um das apodiktisch feststehende Gebot der staatlichen Unterstüzung maximal zu erfüllen.

Compares the values underlying the behaviour of a sample of 87 US, 56 Jamaican, 42 Bahamian, 106 Colombian, and 12 Israeli managers and professional staff. Refers to literature defining individualism and collectivism, uncertainty avoidance, power distance, and masculinity/femininity; as well as literature establishing these values as instrumental or terminal. Hypothesizes that each country‘s respondents will record different instrumental values, with the US respondents being ambitious, independent, intellectual and logical (vertically individualist); the Colombian, Jamaican and Bahamians being ambitious, cheerful, forgiving, helpful, loving, obedient and polite; and the Israelis also valuing the latter six qualities. Describes the methodology used and data analysis. Indicates expected results from the findings, other than the Jamaicans and Bahamians were found to value ambition and independence more highly than hypothesized, and the Israelis valued love and obedience but not cheerfulness and forgiveness. Discusses the implications of the findings in the light of the high failure rate of expatriate assignments.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Systematische Untersuchungen auf dem Gebiete des Rechts des Fremdenverkehrs (vgl. die Darlegungen des Verfassers in dieser Zeitschrift: Nr. 1/1955, Seite 4ff., und Nr. 3/1955, Seite 156 ff.) sind selten. Es handelt sich hier um absolutes Neuland. Die Ausweitung des Reise‐ und Fremdenverkehrs sowie die Vermehrung der Zahl und die Vergrösserung der bestehenden Fremdenverkehrsbetriebe lassen aber die Bedeutung der zu untersuchenden Fragen wachsen. Beim Reisebüro haben wir ein recht kompliziertes Gebilde vor Augen, weil die Geschäftsbeziehungen vielfältig sind. Das Reisebüro steht sozusagen im Schnittpunkt der verschiedenen Interessen; es ist Mittler für die Leistungen aller Leistungsträger des Fremdenverkehrs zu dem Kunden.

Poses the question: what are the consequences of employing a household help on the domestic division of labour? Researches this question by talking to ten couples who employ cleaners. Reports that employing some sort of domestic help has enabled middle‐class women to enter employment in greater numbers than ever before and that it is simply too costly to a family’s economy to have an educated female potential wage‐earner concentrating on unpaid domestic tasks. Refers to a “stalled revolution“, whereby men (theoretically) are carrying out a greater share of domestic tasks but (in actuality) women do not report any great difference. Notes also, that it is increasingly difficult to rely on assistance from relatives. Puts forward reasons for and against the employment of domestic help, as well as four perspectives – the individual perspective, the gender perspective, the general structure of society, and the labour market, and social policy – relating to the consequences of employing a cleaner. Explores “partner‐typology”, determined on a continuum stretching from traditional role‐held beliefs to symmetrical roles for men and women. Concludes that employing domestic help leads to a more equal relationship between the employing couple, that housework is perceived as an increasingly unattractive option, and that new inequalities creep into the gender relationship as it is usually women who perform low‐paid domestic work.

Reports on a survey of 980 Chinese, 964 Venezuelan and 1,878 US managers, professionals and business students, to examine cross‐national differences in individualism‐collectivism, masculinity‐femininity, uncertainty avoidance, power distance, and paternalism. Provides a brief overview of each country’s national characteristics. Describes the methodology used and analyses the data using multivariate analysis of variance. Records the findings for each of the categories measured – cultural values differ across the three nations but nothing startling or new is revealed. Advises that multinationals need to understand cross‐cultural values if they are to succeed in a global business environment.