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Based on social cognitive theory, this study aims to investigate the influence of perceived overqualification (POQ) on employees’ cyberloafing behavior. The mediating role of moral disengagement and the moderating roles of organizational identification (OID) and organizational decline are further examined.

The authors collected 740 valid questionnaires from participants across multiple organizations. To minimize common method bias (CMB) and enhance the reliability of the findings, data were gathered at two different time points, with a 30-day interval.

POQ positively impacts cyberloafing through the mechanism of moral disengagement. Additionally, the indirect relationship between POQ and cyberloafing via moral disengagement is moderated by OID and organizational decline. Specifically, a higher degree of OID weakens the indirect effect of POQ on cyberloafing, while a higher level of perceived organizational decline strengthens this effect.

While most existing studies on cyberloafing focus on insufficient resources, such as role conflict and workload, the authors propose that surplus personal resources, exemplified by POQ, can also lead to cyberloafing. This research contributes to a broader understanding of antecedents of cyberloafing, highlighting the mechanism of ethical considerations and the interplay between personal qualifications, organizational identification and organizational decline.

The purpose of this study is to investigate the impact of gender equality in human resource management practices (HRMP) on job performance in educational hospitals in Jordan. This paper also examines the role of job satisfaction as a mediator between gender equality in HRMP and job performance.

A quantitative research approach with an online questionnaire was used to collect data from 231 participants at educational hospitals.

The findings showed that gender equality in HRMP was positively associated with job performance. In addition, the findings found a significant positive effect of gender equality in HRM on job satisfaction. Finally, the findings indicated that job satisfaction mediates the relationship between gender equality in HRMP and job performance.

This study provided theoretical and practical insights on the issue of discrimination against women, representing a model of developing countries, especially in the Middle East.

The purpose of this article is to understand how academics in management deal with the concept of generation in the workplace. We begin by conducting an interdisciplinary literature analysis, thereby elaborating a conceptual framework concerning generational diversity. This framework consists of four levels of analysis (society, career, organisation and occupation) and three dimensions (age, cohort and event/period). We then conduct a meta-analysis using this conceptual framework to analyse papers from the management field. The results from this analysis reveal the existence of a diversity of generational approaches, which focus on the dimensions of age and cohort on a societal level. Four factors seem to explain these results: the recent de-synchronisation of generational dimensions and levels, the novelty of theoretical models, the amplification of stereotypes by mass media and the methodologies employed by researchers. In sum, this article contributes to a more realistic view of generational diversity in the workplace for both academics and practitioners.

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

In order to address these correlated conflict problems with uncertain information, considering the interactive influence and mutual restraints among agents and portraying their attitudes toward the conflict issues, we utilize grey numbers and three-way decisions to propose a grey three-way conflict analysis model with constraints. Firstly, based on the collected information, we introduced grey theory, calculated the degree of conflict between agents and then analyzed the conflict alliance based on the three-way decision theory. Finally, we designed a feedback mechanism to identify key agents and key conflict issues. A case verifies the effectiveness and practicability of the proposed model.

The results show that the proposed model can portray their attitudes toward conflict issues and effectively extract conflict-related information.

By employing this approach, we can provide the answers to Deja’s fundamental questions regarding Pawlak’s conflict analysis: “what are the underlying causes of conflict?” and “how can a viable consensus strategy be identified?”

In the Knowledge‐based Economic Era, all of the enterprises are facing global competitive pressure. The activities of knowledge accessing, codifying, and application will ogviously become the main inner function on enterprise operation. Knowledge will be the primary competitive advantage; therefore, he who wants to hold the competitive advantage should do the knowledge management (KM) very well. In this study, we cconstruct the research dimensions and variances by the successful factors of KM, which had been practiced very well by big enterprises inside and outside our country, and which was recommended by the related scholars. In order to approach the differences between big enterprises and small and medium‐sized enterprises (SMEs) towards implementing KM, this study takes the way of questionnaire investigation to do empirical analysis and to construct the model of KM by path analysis. The study found out when implementing KM, SMEs should highlight “leadership”, “library‐architecture”, and “corporate culture” these three aspects, while “information technology” and “performance evaluation” these two aspects show no remarkable influence. It shows that he who wants to construct KM might not too overweight on information technology to build the KM system. Therefore, we suggest when implementing KM enterprises should reinforce the corporate culture by sharing, organized KM process, learning environment for all employees, and highly authorization by top managers in order to reach the expectant success of KM. The result of this study offers practical thinking directions to reach the expectant success for the policy makers in SMEs, who are accessing to or evaluating to implement KM.

This study aims to investigate the potential of an empathetic mindset aimed at empowering undergraduate students to work toward sustainable development (SD), addressing both theoretical and practical dimensions.

A mixed quantitative and qualitative research method was used in this study. Cross-sectional quantitative survey data on students’ mindsets and actions toward SD was collected to examine the theoretical relationship between belief and behavior. Qualitative inquiry using focus-group interviews explored students’ on-site learning experiences.

This study provides evidence for the impact of an empathetic mindset on education for sustainable development (ESD). Results showed that students with a more empathetic mindset showed better attitudes and behaviors toward SD actions. Findings suggest that developing an empathetic mindset improves students’ attitudes toward taking substantial action to protect the environment.

This study introduces a novel perspective extending the application of empathetic mindset in ESD.

Typical feature-matching algorithms use only unary constraints on appearances to build correspondences where little structure information is used. Ignoring structure information makes them sensitive to various environmental perturbations. The purpose of this paper is to propose a novel graph-based method that aims to improve matching accuracy by fully exploiting the structure information.

Instead of viewing a frame as a simple collection of keypoints, the proposed approach organizes a frame as a graph by treating each keypoint as a vertex, where structure information is integrated in edges between vertices. Subsequently, the matching process of finding keypoint correspondence is formulated in a graph matching manner.

The authors compare it with several state-of-the-art visual simultaneous localization and mapping algorithms on three datasets. Experimental results reveal that the ORB-G algorithm provides more accurate and robust trajectories in general.

Instead of viewing a frame as a simple collection of keypoints, the proposed approach organizes a frame as a graph by treating each keypoint as a vertex, where structure information is integrated in edges between vertices. Subsequently, the matching process of finding keypoint correspondence is formulated in a graph matching manner.

The purpose of this paper is to identify sexual health information needs and the cognitive and affective factors correlated with the best answer chosen by social Q&A users.

The study collected questions and answers regarding sexual health information on a social Q&A site, and analyzed the questions and a paired sample composed of best and non-best answers (n=480).

The main information needs of consumers are human development, sexual behavior, and sexual health. Best answers are more likely to include both cognitive (higher level of readability, risky information, social norms) and affective factors (empathy, positive/negative feelings, and optimistic information) than non-best answers.

The study illuminates the roles of social Q&A as a unique platform to discuss sensitive health topics due to the fact that consumers use such social media sites as critical complementary health information sources.

If health information providers develop information with the factors that the study suggests, not only will it be more adopted by consumers, but it will also ameliorate the quality concerns about online health information.

Previous studies only investigated the most prevalent factors, rather than the most effective ones, which have a greater influence on best answer selection. This study compares the best answers and the non-best answers to overcome the limitations of the previous studies. Above all, the study applied the persuasion concepts to address the cognitive and affective perspectives to the answer evaluations of social Q&A.

This paper provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality of Hong Kong firms which are cross-listed in mainland China with those of Hong Kong firms cross-listed in China using specific earnings management metrics (earnings smoothing, timely loss recognition, value relevance and managing towards earnings targets) under pre- and post-IFRS regimes.

The financial reporting quality of Chinese A-share companies and Hong Kong listed companies are examined using earnings management measures. Using 2007 as base year, the study used a cumulative of −5 and +5 years of convergence experience which provide a total of 3,000 firm-year observations. In addition to regression analyses, we used the difference-in-difference analysis to check for the impact of regulatory environments on earnings management.

Through the lens of contingency theory, our results indicate that the adoption of the new substantially IFRS-convergent accounting standards in China results in better financial reporting quality evidenced by less earning management. The empirical results further shows that accounting data are more value relevant for Hong Kong listed firms, and that firms listed in China are more likely to engage in accrual-based earnings management than in real earnings management activities. We established that different earnings management practices that are seemingly tolerable in one country may not be tolerable in another due to level of differences in the regulatory environments.

The findings show that Hong Kong listed companies’ exhibit higher level of financial reporting quality than Chinese listed companies, which implies that the financial reporting quality under IFRS can be significantly different in regions with different institutional, economic and regulatory environments. The results imply that contingent factors such as country’s institutional structures, its extent of regulation and the strength of its investor protection environments impact on financial reporting quality particularly in transitional and emerging economies. As such, these factors need to be given appropriate considerations by financial reporting regulators and policy-makers interested in controlling earnings management practices among their corporations.

This study is a high impact study considering that China plays a significant role in today’s globalised economy. This study is unique as it the first, that we are aware of, to compare real earnings activities against accrual-based earnings management in pre- and post-IFRS adoption periods within the Chinese and Hong Kong financial reporting environments, distinguishing between cross-listed and non-cross-listed firms.

This chapter bridges the gap between two distinct approaches to the concept of psychic distance – measuring it in terms of people’s perceptions of distance or in terms of exogenous national-level differences. The two approaches are reconciled in a “refined and integrative” definition of the concept, which is tested empirically using a mediating model.

Structural equation modeling is used on a bilateral sample of 25 countries to test whether perceptions of psychic distance mediate the relationships between national-level differences and bilateral trade and investment.

By testing for alternative direct paths, the chapter confirms that for the main forms of national-level differences, culture, socioeconomic development, language, and religion, psychic distance fully mediates their relationships with both trade flows and investment patterns. However, for geographic distance, while the relationship is fully mediated for investment, it is only partially mediated for exports. Two asymmetric “distance-bridging” factors are also found to be significant antecedents of psychic distance.

This chapter is the first to empirically demonstrate the mediating relationship between exogenous national-level differences and perceptions of psychic distance, and thus, provides new insights into the debate over which measurement approach is more appropriate. Perceptions of psychic distance, even if measured by expert panels rather than the actual decision-makers, fully capture the impact of national-level differences on trade and FDI flows; however, if such measures of perceptions are not available, a simple selection of four national-level differences will still capture 80% of the same effect.