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Based on the resource-based view, this paper attempts to analyze the impact of international related-party trade on the performance of foreign-funded enterprises in China from the perspective of value creation. The findings of this paper are as follows. (1) the greater the proportion of parent company to foreign-funded enterprises' international related-party transactions, the better the performance of foreign-funded enterprises. (2) As the differences in legal systems increase, the role of international related-party trade in promoting performance is weakening. (3) As cultural differences increase, the role of international related-party trade in promoting performance is increasing. After considering the impact of transfer pricing, the conclusions of this paper remain unchanged. [ABSTRACT FROM AUTHOR]

Ultimate frisbee has gained great attention and enjoyed explosive growth in China from 2019 to 2022 (especially in 2022), but has also aroused heated controversies in cyberspace, typically in the football community. This paper explores the forms and underlying reasons for conflicts between the two sports. Through field observation, in-depth interviews, and a survey of amateur participants in both frisbee and football, the paper finds that conflicts between the two sports, which arise from ultimate frisbee's quest for legitimacy, are exaggerated as a result of the mediatization of sports. The study further revealed that Frisbee, as an alternative sport, exhibits notable cultural distinctions from football, a traditional sport. This divergence in sports culture mirrors the generational gap. Consequently, the conflict between the two sports is more of an intergenerational conflict within the realm of sports culture, reflecting the overall transformation of Chinese society. [ABSTRACT FROM AUTHOR]

Existing literature on international health partnerships is largely normative, with an evaluative interest in their impacts in terms of learning and knowledge transfer. Rarely has research attended to how learning and knowledge transfer transpire in practice. This paper addresses this gap with a case study of a partnership between two hospitals in Canada and China. Conceptually, drawing on Actor Network Theory, it posits learning and knowledge transfer as a process of translation. Empirically, it traces the assembling of the programme, and identifies the pedagogical features at nodes of associations. It reveals that health professionals in both countries have expanded their clinical and medical knowledge and practices, and professional senses and sensitivities, which were subsequently amplified, deferred or diminished within their respective practices. It argues that the capacity of individuals to translate learning into practice is contingent on institutional and cultural differences that constitute the ecology of work for health professionals. [ABSTRACT FROM AUTHOR]

In order to understand the impact of cultural differences between China and Thailand on emotion and consumer behavior, this paper studied the impact of awe on diversified consumer behavior and the moderating effect of cultural differences between China and Thailand on the impact by the experimental method. In this paper, 280 students in Nanchang for China and Bangkok for Thailand were selected as the research object, and the students in these two places were divided into four groups: the Chinese control group, the Chinese experimental group, the Thai control group and the Thai experimental group. The research showed that awe had a significant negative impact on the diversification of consumer behavior, and awe had an impact on both Chinese and Thai consumers. However, the impact on Chinese and Thai consumers had not reached a significant difference, that was, the cultural differences between China and Thailand have no significant moderating effect on this effect. This paper could provide some empirical references for future cross-cultural researchers. [ABSTRACT FROM AUTHOR]

The review paper assesses the enormous promises and challenges faced by China-Pakistan Economic Corridor [CPEC] since its inception. CPEC not only serves as an economic game-changer but also questions the current social dynamics; hence the paper critically assesses the implications of the mega project from a cultural standpoint. Firstly, the study highlights the diverse nature of the economic ideologies practiced in China and Pakistan and their infiltration in the social fabric thereby creating a distinct mind-set. Secondly, the study examines the perceived challenges between the two countries that encompass cultural differences, language barriers and gaps in technological advancement. Thirdly, a multipronged approach is adopted to hoist a model of cultural framework to revisit the current issues and envisage a positive outcome of the economic venture. Lastly, the intervention of the think tanks for mitigating is discussed to address the potential conflict among people of the two countries arising due to closer contact on daily basis than previously envisioned. [ABSTRACT FROM AUTHOR]

This paper highlights the relevance of adaptation challenges to the location choices of internal migrants, thereby adding to the recognition that they are newcomers to the host society. To achieve this, it presents an examination of how cultural, institutional and social differences between origin and destination regions, which internal migrants need to adapt to, impact their location choices, using labour migration within China as a case study. Competing-destination models show that these adaptation-related differences are indeed significant to internal migration, especially for younger and older women, more educated migrants, the self-employed, singles, and households moving together. [ABSTRACT FROM AUTHOR]

Thai television dramas, which have been a staple of the nation's TV landscape for over five decades, have recently expanded their popularity to other Asian countries. Besides being exported for telecast, enthusiastic fans who voluntarily provide fan-subtitled versions in various languages have made Thai dramas widely accessible. The paper takes the case of Chinese viewers watching Thai television dramas to examine how Thai dramas evoke different kinds of involvement and responses from young Chinese audiences, who today can choose from a multitude of entertainment options. As Thailand is not considered to share cultural proximity with, nor is it more 'advanced' than China, the paper seeks to investigate the aspects of audience reception while examining the positions of both sending and receiving countries, and the dynamics of relationships between countries in the region. The paper employs the concepts of cultural proximity and cultural differences, arguing that cultural proximity does not necessarily lead to positive reception towards transnational texts. Furthermore, the consumption of any popular culture needs not be understood from audience reception analysis alone, but cultural and political relationships between the sending and receiving countries also need to be taken into account. [ABSTRACT FROM AUTHOR]

This paper investigates the divergence in investor behaviour between the United States and China following the abolition of the Chinese presidential term limit in 2018, which may, in part, have reflected the heterogeneous opinions expressed in public online media regarding this event. Compared with Chinese investors, the sentiment among US investors was considerably more pessimistic. Accordingly, we find that Chinese companies listed in the United States significantly underperformed relative to a sample of propensity score‐matched firms listed in China. Additionally, we find that the political connectedness of firms to the Chinese government strongly influenced the stock prices of US‐listed Chinese firms. [ABSTRACT FROM AUTHOR]

Red Culture is one of the symbols of Chinese national spirit in China. With the enhancement of China’s international status, the world gets to know the Red Culture stage by stage. And yet, in the process of Red Culture’s foreign publicity, the depth and breadth of cultural diffusion have been affected by different factors. This paper objectively analyzes the current situation of foreign publicity translation about Red Culture and then focuses on the Red tourism industry to explore the characteristics and advantages of foreign-oriented publicity translation under the intercultural communicative perspective. In the end, we are trying to come up with some methods to increase the accuracy of Red Culture publicity translation. [ABSTRACT FROM AUTHOR]

Copyright of Social & Cultural Geography is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The paper examines the cultural differences in consumers' evaluations of vertical brand extensions. Design/methodology/approach: A 2 (extension types: upward, downward) × 2 (nationality: USA, China) × 2 (ownership: owner, non-owner) between-subjects design with thinking styles as a covariate was employed to test consumers' evaluations of vertical brand extensions. A total of 228 subjects from the US and 194 from China participated in the two experimental studies. Findings: The paper finds that consumers prefer downward extensions to upward extensions. Furthermore, Chinese consumers have even more favorable evaluations of downward extension products than do American consumers. In addition, analytic thinkers exhibit a stronger ownership effect than holistic thinkers. Originality/value: The research contributes to the understanding of culture differences in vertical brand extension evaluations. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper considers how webs of connection bridge people from different social worlds and engender affinity ties that can be mobilised to nurture caring relationships, despite the physical and cognitive borders that exist within and between societies. Territorial contestation between the Myanmar military and the Kachin Independence Army has precipitated internal displacement in Kachin state (Myanmar). The situation of Kachin internally displaced people in camps at the China-Myanmar border directs attention to how geographical and geopolitical constraints deter international humanitarian assistance yet provide opportunities to engage a different set of humanitarian actors. The paper first argues that Kachin internally displaced people are treated as surplus populations by the sovereign states in both Myanmar and China. Surplus populations come into existence when nation-states impose punitive measures that compromise the survivability of populations that are considered threatening to national sovereignty. Second, the paper examines how mobilising affinity ties enables Kachin humanitarian workers to leverage the citizenship resources of empathetic Chinese nationals to negotiate humanitarianism constraints at the China-Myanmar border. Affinity ties refer to connections emanating from a dynamic constellation of cultural attributes to do with history, ethnicity, religion and place among other malleable identity constructs. Interlocking constellations form webs of connections that transverse essentialising categories of social difference and contribute to shared biographies that allow for cultivating emotional attachments to a place and its people. Affinity ties may congeal into durable ties of solidarity and activism, but no less significant are vernacular expressions of affinity that prompt empathy for proximate or distant strangers and a predilection to act on behalf of those experiencing oppression. The paper proposes that conceptualising affinity ties draws out transversal webs of connections that bridge people of differential social positionings. This approach provides a potential ethical stance and productive analytical lens for advancing wider migration and citizenship debates. [ABSTRACT FROM AUTHOR]

Despite extensive studies on ethical data use and algorithms, little is known about the ethical perspectives of tech workers – insiders of a profession that heavily relies on data and algorithms. Nor have there been sufficient cross-national comparisons of their perspectives. Relying on interviews with 98 tech workers in China and the US, this paper is guided by two questions: (1) What are tech workers' perceptions of big data ethics, and (2) what are the cross-national similarities and differences in China and the US? The study found that there are cross-national similarities in tech workers' cautious enthusiasm about the applications of big data in their work, as well as in their complex and ambivalent ethical perspectives on the use of big data in government digital surveillance. The main cross-national differences occur in tech workers' perceptions of whether big data may reinforce social inequalities. US-based tech workers are concerned about the reinforcement of race and gender-based inequalities through the use of big data, whereas their colleagues in China are optimistic that the use of big data may reduce income-based inequalities across geographical regions. The study's findings have implications for how to leverage tech workers' influence and promote the ethical use of data and algorithms. [ABSTRACT FROM AUTHOR]

U.S. and Chinese universities have engaged in four decades of collaboration since the late 1970s, but these partnerships are subject to potentially irregular forces. Only long-term sustainable partnerships have the potential to develop into reciprocal relationships that establish "negotiated space" around cultural differences. This paper utilizes a qualitative single case study design to explore the factors contributing to the long-term sustainability of U.S.-China higher education partnerships. The findings indicate that a set of essential enablers must be in place to foster long-term and sustainable global partnerships: Leadership, faculty and staff engagement, and policy support. International partnerships must be responsive to the changing needs of the students, faculty, and administrators and to external political, economic, and ideological factors. Critical to the sustainability of any long-term partnership is a shared commitment by both institution [ABSTRACT FROM AUTHOR]

Wu-Yue, meaning five-mountains, refers to five sacred mountains in China. The sacredness of this cultural landscape was manifested through the religious activities centered in those mountains and the state rituals of imperial China. This sacredness became recognized in the global context in 2010, when one mountain became the physical context of a newly inscribed World Heritage Cultural Site that purported to be at "The Center of Heaven and Earth." However, the sacred mountain itself was deliberately excluded from the narratives justifying the value of this heritage. Drawing upon archival research and limited fieldwork, this paper argues that although both Wu-Yue and "The Center of Heaven and Earth" are manipulated cultural concepts heavily charged with political agendas, significant differences exist between the processes of making these two heritages, the players involved in such processes, and the consequences of the socio-politically produced space. Wu-Yue, representing the ideological construct of the state power, was gradually established and constantly redefined over 3000 years through evolving ritual performances and cultural practices. In contrast, "The Center of Heaven and Earth" was created between the 2009 and 2010 sessions of the World Heritage Committee, yet with an embedded new political agenda: modern China, represented by a historical capital of imperial China, has become the center of the known world, from which a new global power is ascending. [ABSTRACT FROM AUTHOR]

We use the strengthening of China's emission target control regime during the Eleventh Five-Year Plan period as a quasi-natural experiment to study the impact of strengthened environmental regulation on firm's emissions and other economic performances, and find that more rigorous environmental regulations induce firms to cut down their emissions, mainly through the "technology effect." The structural decomposition shows that this emission reduction effect varies across industries with different levels of pollution intensity, and the power sector plays an important role in the "structural adjustment effect" among industries. [ABSTRACT FROM AUTHOR]

A western discourse of public space, originating in ancient Greece and Rome, has been widely used in architectural and urban research in China and is constantly contested in this geographical and cultural context. The contestation often stems from the cultural differences in understanding and operating the collective realms in Chinese and western cities, which is manifested through the distinctive features of their public spaces. This essay frames an alternative perspective on public space in the Chinese context by exploring the cultural, social, and spatial constructions of collective realms in the Chinese city. Starting from the conceptual origin of the 'public' in Chinese philosophy, this paper elaborates on three culturally grounded ideas related to collective patterns of space creation and practice – the relational circle, the realm of strangers, and the marketplace – and examines how these ideas are articulated by architectural and urban archetypes and in urban developments in Chinese cities. [ABSTRACT FROM AUTHOR]

The main purpose of this study aims to compare the scale level average scores of Dark Triad personality in China and the USA, as well as the correlation differences between three subscales of dark personality. The present study examined Dark Triad personality perceptions, and three big adult samples are selected in China and the USA separately (N1 = 507, N2 = 925, N3 = 1251). They all finished the Short Dark Triad (SD3) personality scale in paper-pencil or online format. Descriptive statistics of two comparison samples are presented. We took classical NHST and Bayesian method to test the cultural differences on scale scores. In Bayesian statistics, the results are relatively reliable. There are significant differences between China and the USA samples on narcissism and psychopathy, East get higher scores. China participants get lower scores than the USA on Machiavellianism. For the intercorrelations of subscales, some values and patterns are different significantly. Moreover, the results should be replicated in more research. The limitations and future directions of the present study also be discussed at the end of the study. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the paper is to investigate how cross-cultural elements such as cultural difference and stereotype are integrated into collaborative modes and actions and to explore their corresponding effectiveness. Design/methodology/approach: The sample of the quantitative content analysis is drawn from the posts with the topic of China on Quora. A collaborative case, where two users have a question-and-answer interaction, is taken as the unit of analysis. The effectiveness of collaboration is operationalized as the extent to which a collaboratively produced answer is visited and favorably reviewed, using the feedback index (the number of upvotes*1,000/views). One of the sampled collaborative cases is further analyzed qualitatively to see how cultural differences, stereotypes and other factors are incorporated into users' interaction. Findings: This content analysis reveals nine modes of collaborative production of knowledge on Quora: initial questioning, pointed answering, raising doubts, responding to others, agreeing with others, correcting mistakes, enriching content, further questioning and extending issues. Diversity of the cross-cultural acts of collaborative production, particularly two of often-used collaborative actions, correcting stereotypes and supplementing cultural differences, helps to enhance overall collaborative effectiveness. Practical implications: This paper offers new perspectives and ideas for strategies to change socially problematic stereotypes, e.g. to correct stereotypes where necessary and use more convincing resources such as reliable images as collaborative actions to bridge cultural differences. It also calls on social Q&A website developers to create more international users-friendly design by providing various channels for users with diverse cultural backgrounds to interact with each other. Originality/value: This study is one of the first to investigate online collaborative knowledge production within a broader cross-cultural context. Specifically, cultural factors and cross-cultural collaborative actions have been innovatively integrated into this research, enriching the dimensions that can be used for collaboration classification. It is helpful for users from different countries to actively adopting different strategies to overcome cultural differences, preconceptions and other negative factors that are not conducive to communication and knowledge acquisition. [ABSTRACT FROM AUTHOR]

As an index to measure the cultural differences between countries, culture distance (CD) is a widely used construct in international business and postulated to be symmetric in previous studies. However, CD symmetry across different countries is been demonstrated to result in the national CD paradox. A new asymmetry index utility cultural distance (UCD) is proposed to replace the previous one in this study. The cultural utility function is applied to calculate the UCD for a particular country, where the cultural bias could cause the asymmetric change of cultural score. The index is verified to be a significant variable in the regression analysis of China's outward foreign directing investment to 17 other countries in 15 years. The UCD demonstrated in this paper corrects the fallacious symmetry assumption on cultural distance and can maintain a consistent and effective conclusion on cultural differences in international business studies. [ABSTRACT FROM AUTHOR]

There is mounting theoretical and empirical research that explains the reasons for the rapid expansion of China's export trade, but they mostly ignore the effects of cultural differences. To fill this gap, this paper provides an empirical investigation of how cultural diversity affects the sustainable development of trade, which is defined as the goal of maintaining certain volume of trade and making trade growth sustainable. The findings are as follows. (1) Cultural diversity can significantly promote the sustainable development of trade. (2) Entrepreneurship is the possible channel wherein cultural diversity affects the sustainable development of trade, including innovation entrepreneurship and business entrepreneurship. (3) Further studies demonstrate that economic openness has a significant moderating effect on the relationship between cultural diversity and the sustainable development of trade. That is, the higher the level of openness of a city, the stronger the promotion of cultural diversity to the sustainable development of trade. This study not only deepens understanding on the relationship between culture and trade but also provides important policy implications for many countries that have high migration rates. [ABSTRACT FROM AUTHOR]

This paper examines cross-national differences in workplace flexibility between the U.S. and China. Data from 2,688 employees of three multinational corporations with worksites located in both the U.S. and China demonstrated that Chinese viewed workplace flexibility as less important, perceived fewer benefits and more costs associated with its use, and reported less access to and use of flexibility than Americans. Access to flexibility was linked to higher job satisfaction for Americans, but not for Chinese. Both access to and use of flexibility were linked to higher satisfaction with work-family balance for Americans, but not for Chinese, with the exception of access to flexplace that was linked to higher satisfaction with work-family balance for both. We conclude that workplace flexibility policies may produce different results in countries with different levels of industrialization (developed vs. emerging) and cultural orientation (individualism-collectivism) and suggest that such policies should be customized to improve their congruence with national contexts. [ABSTRACT FROM AUTHOR]

Recent education reform in China reflects the global trend of education policy borrowing from Anglophone countries such as the USA. The reform in China essentially advocates shifting from knowledge reproduction and didacticism to knowledge construction by students through a learner-centredness approach. Aware of the trend of borrowing policy from ‘Western’ countries, some educators in China use the proverb ‘the West wind has overpowered the East wind’ to describe this phenomenon. This paper examines the cultural factors that influence education policy borrowing in China by drawing upon Johnson’s metaphors of the ‘politics of selling’ and the ‘politics of gelling’. This paper argues that there exist fundamental cultural differences between Western and Chinese perspectives on the nature and transmission of knowledge that make education policy transfer in China challenging. This paper further proposes that China borrow education policy judiciously by integrating foreign and indigenous sources of knowledge, teaching and learning. [ABSTRACT FROM PUBLISHER]

In her paper "Differences and Similarities in the Discourse of Equality in Cross Cultural Academic Dialogues Europe-China" Xiana Sotelo provides an overall summary of the historical, political and socioeconomic context of Chinese women and their understanding of equality. The paper also embraces commonalities and nodal points between Chinese and European gender academics. In particular, it highlights the realization that cross-cultural misunderstandings are not triggered by essential differences among us, but by the ignorance of our particularities and specific contexts. The willingness to be open to the diversity of each other´s realities, and to reject hegemonic discourses of sameness, paves the way to recognize that women´s equality and liberation cannot be cross-culturally imposed. Retaining differences and interacting peacefully is the first step towards achieving intercultural cooperation and respect. [ABSTRACT FROM AUTHOR]

In his paper "Differences and Integration of Consumer Cultures between China and Western Countries and their Impact on the Recovery of Ethnic and Rural Areas" Shi Yan introduces the overall situation and characteristics of Chinese and western consumer culture under the background of Asian and global electronic commerce and socio-cultural integration. The paper analyzes conflicts and differences from the perspective of consumption habits and patterns, and studies the characteristics, existing problems and attitudes towards the integration of China and western consumer culture. The final part of the paper addresses the problems of the consumer cultural integration of ethnic and rural areas in China by means of the development of structures of cultural industries that might include new consumption patterns, helping in the development of these areas. [ABSTRACT FROM AUTHOR]

Outdoor adventure education (OAE) is philosophically rooted in Western values, yet it has been implemented in non-Western cultures, such as East Asia. This paper examines how OAE functions in East Asia, through data from Hong Kong. Although some cultural differences are clear, there is no compelling evidence that OAE cannot provide benefits in Eastern contexts. The data in our example support the premise that OAE can be a viable and valuable medium for the development of social and intrapersonal skills and may serve as a complementary approach to traditional schooling in East Asia. Implications from this paper include better aligning OAE with schools and teachers, understanding the merits of relationships developed through OAE, and appreciating that some traditional OAE practices should be questioned when exported to different cultures. [ABSTRACT FROM AUTHOR]

The Social Credit system (SCS) in China is being applied in an increasing number of areas of everyday life. This system is built around rewarding and punishing specific forms of social behavior. The question arises whether this system is a new challenge to the right to privacy. The study, which is supported by literature, sheds light on how novel this thought is. This paper uses the comparative method, normative method, and legal-logical methods of induction and deduction. According to the research, the SCS in basic is a state project. The key distinctions between the SCS and similar systems in Western countries include the impact on individuals, state dependency, punitive policy, the breadth of consequences, and cultural differences. In addition, one of the tools of the SCS in China is =shame', which is focused on maintaining harmonious relations within a society. In the West, the focus is more on the citizens' rights. [ABSTRACT FROM AUTHOR]

Social credit rating in China (SCRC) has been criticized as "dystopian" and "Orwellian," an attempt by the Communist Party to hold onto power by exerting ever greater control over its citizens. To explain such measures, value differences are often invoked, that Chinese value stability and cooperation over privacy and freedom. However, these explanations are oversimplifications that result in ethical impasses. This article argues social credit rating should be understood in terms of the commonly human problem of large-scale cooperation. To do so, this paper relies on a cultural evolutionary framework and is an exercise in interpretive pros hen ethical pluralism, attempting to understand how apparently irresolvable cultural differences stem from common human concerns. Wholesale condemnation of SCRC fails to acknowledge the serious, intractable nature of problems resulting from a lack of trust in China. They take for granted the existence of institutions ensuring largescale, anonymous cooperation characteristic of - but somewhat unique to - Western Educated Industrialized Rich and Democratic (WEIRD) cultures. Because of its history and rapid development, China lacks the institutions necessary to ensure such cooperation, and because of anti-social punishment, social credit rating might be one of the few ways to ensure cooperation at this scale. The point is not to defend social credit rating in general, but to raise the possibility of its defense in China and show one way this would be done. [ABSTRACT FROM AUTHOR]

Gender differences in science and engineering (S&E) have been studied in various countries. Most of these studies find that women are underrepresented in the S&E workforce and publish less than their male peers. The factors that contribute to gender differences in experience and performance in S&E careers can vary from one country to another, yet they remain underexplored. This paper is among the first to systematically compare gender differences in the publication productivity of academic scientists and engineers with doctoral degrees in the U.S. and China. Findings from negative binomial regressions show that women publish less than their male counterparts in science but not in engineering in the U.S. In China, women do not differ from men in publication productivity in science but publish more than their male counterparts in engineering. In addition, we find that some background variables affect men's and women's publication productivity differently. The findings are analyzed in the context of the different cultures of the two fields (science vs. engineering) and of the two countries (the U.S. and China). Limitations and policy implications are also discussed. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic culture-based differences, particularly for investors from interdependent cultures, such as in Asia.Design/methodology/approach This research paper builds on the experiment conducted in Riley et al. (2014) by collecting data from investors from interdependent cultures and comparing their investment judgments to the “baseline” judgments of the investors from Riley et al. (2014).Findings In comparing independent and interdependent culture investors, a culture by construal interaction is observed. Whereas the independent culture investors in Riley et al. (2014) made less favorable investment judgments of a company with a concretely (vs abstractly) written negative narrative, this effect is attenuated for interdependent culture investors.Research limitations/implications This study extends the literature on accounting narratives by providing evidence that investors’ culture and linguistic characteristics of accounting narratives “interact,” suggesting that future studies in this area should account for culture as a variable. As for limitations, the independent and interdependent participant data were predominantly collected from different universities, so the differences observed may be due to institutional, not cultural differences. However, the populations are matched on key demographic measures.Practical implications The results have practical implications for investor relations professionals and international standard-setting bodies.Originality/value This study is believed to be the first to examine how investors’ culture may affect their reactions to the features of accounting narratives. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore the push-pull factors and motivations of African and Asian international students in Chinese universities. Design/methodology/approach: Concurrent mixed methods (qualitative and quantitative) design was used. The quantitative component included 537 Africans and Asians from five notable universities, while the qualitative aspect consisted of 30 participants in Wuhan and few other cities in China. Findings: Findings revealed availability of scholarship opportunities, China's flexibility (visa and program entry) and perception of better education quality as important push-pull factors. It also discovered several new pull factors, including citizens' attitude and good report, development potential and hospitality and receptiveness, while career development and entertainment were found to be the most and least significant motivational factors, respectively. The study also found a significant relationship between push-pull factors and study abroad motivation (SAM) as well as cross-cultural differences between African and Asian students. Research limitations/implications: Most of the participants were drawn from Wuhan city. Hence, the findings cannot be outrightly generalized to other contexts. Practical implications: This research provides valuable knowledge for policy makers, higher education institutions, international students and other stakeholders in China to inform better student experience. Originality/value: There was no study found that combines push-pull factors and SAM or comparatively investigates African and international students in China. Knowledge about sojourners push-pull factors and motivations, their relationship and cross-cultural differences is essential for evidence-based interventions. [ABSTRACT FROM AUTHOR]

Are entrepreneurial cultures stable over time? In this paper, we use historical measures of the outgrowth of entrepreneurial culture in China and test whether these correlate with entrepreneurial activities today. We employ provincial panel data from China documenting the regional distribution of entrepreneurial activities during the Ming Dynasty (1368–1644) and the Qing Dynasty (1644–1912) and private firm activities in post-reform China (1992–2012). Our study finds a significant association between the regional distribution of historical and current measures of entrepreneurship, supporting (1) the long-term stability of underlying regional cultural differences; and (2) the adaptability of entrepreneurial activities to changing institutional arrangements and relative payoff structures. These results are robust to numerous alternative explanations, including geography, agglomeration advantages, education, and technology. Our findings suggest that government efforts to encourage new business ventures—if they are to have more than short-term effects—will need to take into account local cultural norms. [ABSTRACT FROM AUTHOR]

Certain risks associated with particular human activities cannot be eliminated, with commercial risks representing factors of business success or failure. In the current turbulent environment, proper risk assessment and management is of utmost importance in maintaining competitiveness. The aim of this paper is to present the output of our research which focused on the assessment of commercial risk faced by exporters to China, specifically, determining the probabilities for commercial risk model management. Along with this, the cultural context of the Chinese market influencing risk size are explored, particularly the concepts of tan-wej, kuan-si, li-ťie and mien-c', the effect of which was confirmed by our exporter survey. The research focused on Czech companies exporting goods and technologies to China. The study involves manufacturing enterprises (section C, CZ-NACE Rev. 2) as well as, more specifically, medium and large scale engineering, along with chemical and electrical power companies. Firms exporting common consumer goods, raw materials and recyclables were excluded from the study. The data were obtained from controlled interviews with company representatives (with 58 percent of the exporters participating in a 2013 research) and from Justice.cz (2016) which published economic results of all exporters registered in 2015. The study outcomes were further reviewed in 2016-2017 using follow-up interviews and literature reviews. In collecting the primary data and verifying research outcomes, semi-structured and structured interviews were conducted, following which methods of descriptive statistics and statistical dependence analysis were applied. The findings allow for the construction of a commercial risk assessment model for export to China, involving relative risk costs. [ABSTRACT FROM AUTHOR]

In 2019, a controversy between the NBA and China broke out. Although their relationship continues today, negative consequences still linger and cloud their future. As a transnational organization, the NBA was involved in a cross-national controversy, aligning with the theory of cross-national conflict shifting. The current study analyzed 703 posts on Weibo and 1,500 tweets by thematic analysis. It revealed diverse themes of online public discussions regarding the NBA–China controversy. It also found that social media speeded up the transmission of cross-national conflict shifting and complicated the cross-national conflict as it shifted back and forth between the home and host countries. Moreover, the study findings showed that when top executives engage in advocacy by taking a public stand on a controversial sociopolitical issue and get involved with cross-national conflicts, it is hard to separate them from the organization they represent. Also, their public stance might lead to public suspicion that they used social advocacy for private interests. Finally, the themes from the social media posts suggested cultural differences and an ideology crash between the host and home countries' publics, which generated grander challenges for transnational organizations to deal with. [ABSTRACT FROM AUTHOR]

This paper compares the prevalence and age-specific changes of coresidence patterns, by means of a classification of 12 coresidence types, for the age range from 16 to 30 in the United States (US), Germany (GE), Taiwan (TW), and mainland China (CN). Panel data were used in separate nested logistic regression models to estimate transitions in coresidence for individuals in each society in the transition to adulthood. On the first level, decisions to move from different types of family-of-origin-households were modeled, depending on intergenerational solidarity and parental resources. On the second level, target household types were modeled, depending on others' trajectory events and their interaction with gender. The analysis used the National Longitudinal Study of Youth (NLSY97) from the United States, the German Family Panel (pairfam), the Taiwanese Youth Project (TYP), and the China Family Panel Studies (CFPS). Age-specific coresidence patterns were pooled and transitions probabilities were estimated for a two-year period. The systematic comparative approach makes it possible to correct misinterpretations based on analyses from single societies. Our results demonstrated that differences in coresidence patterns within the patrilineal, collectivistic societies (CN and TW), and within the bilineal, individualistic societies (US and GE) were as important as the differences between these two groups of societies. [ABSTRACT FROM AUTHOR]

This paper examines the intra-firm transfer of tacit and explicit knowledge in the post-acquisition integration stage in the outward mergers and acquisitions (M&A) of multinational corporations from emerging economies (EMNCs). It also explores rationales underlying the tacit and explicit knowledge transfer in the cross-cultural context. Drawing from the empirical evidence of three Chinese firms’ outward M&A in three European countries, we argue the Chinese acquiring firms emphasized the transfer of explicit over tacit knowledge in the post-acquisition integration in their outward M&A. This can be attributed to complementarity in explicit knowledge, home market advantage, scarcity of key staff and cultural differences. [ABSTRACT FROM AUTHOR]

Procrastination describes a ubiquitous scenario in which individuals voluntarily postpone scheduled activities at the expense of adverse consequences. Steel (2007) pioneered a meta-analysis to explicitly reveal the nature of procrastination and sparked intensive research on its demographic characteristics. However, conflicting and heterogeneous findings reported in the existing literature make it difficult to draw reliable conclusions. In addition, there is still room to further investigate on more sociodemographic features that include socioeconomic status, cultural differences and procrastination education. To this end, we performed quantitative sociodemographic meta-analyses (k = 193, total n = 106,764) to fill this gap. It was found that the general tendency and academic procrastination tendency of males were stronger than females (r = 0.04, 95% CI: 0.02–0.05). No significant effects of differences in socioeconomic status (i.e., poor or rich), multiculturalism (i.e., Han nation or minorities), nationality (i.e., China or other countries), family size (i.e., one child or > 1 child), and educational background (i.e., science or arts/literature) were found to affect procrastination tendencies. Furthermore, it was noteworthy that the gender differences in procrastination tendencies were prominently moderated by measurements, which has a greater effect on the Aitken Procrastination Inventory (API) (r = 0.035, 95% CI: −0.01–0.08) than on the General Procrastination Scale (GPS) (r = 0.018, 95% CI: −0.01–0.05). In conclusion, this study provides robust evidence that males tended to procrastinate more than females in general and academic profiles, and further indicates that procrastination tendencies do not vary based on sociodemographic situations, including socioeconomic status, multiculturalism, nationality, family size, and educational background. [ABSTRACT FROM AUTHOR]

Copyright of Voluntas: International Journal of Voluntary & Nonprofit Organizations is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper compares the conception of justice grounded on the liberal political thought and the Chinese notion of justice deeply rooted in Confucian and Legalist theories from the standpoint of the political culture they each supports. It argues that whereas the former supports the liberal culture marked by the plurality of reasonable doctrines and by seeing persons as free and equal, the latter supports an authoritarian culture based on a dogmatic, comprehensive moral doctrine. Such cultural differences have made it difficult for the Chinese elite holding a Confucian view to negotiate and appreciate the political conception of justice as fairness. This paper suggests that it is important for a modern state to formulate philosophies that accommodate the plurality of diverse and often incompatible doctrines and also to think about justice in procedural terms. For China to achieve this requires a change of political culture. [ABSTRACT FROM AUTHOR]

The purpose of this current paper was to investigate into the trends and effects of green marketing in India and China with relations to ethnicity and cross cultural aspects. These two countries are fast developing and looks promising in terms of economic power but lack the green marketing consciousness compared to other well developed countries. Many measures are being taken by various industries for the promotion of green awareness in these countries. The two countries are fast developing in the area of green marketing. Green marketing should improve its methods utilizing the cultural differences that is evident from previous research. In the near future, more active green marketing targeting and informing consumers of environmental benefits will be needed by taking ethnicity into consideration for further heightening of overall environmental awareness and initiative. [ABSTRACT FROM AUTHOR]

Copyright of Journal of China Tourism Research is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

While transforming the investment, trading and infrastructural landscape in Africa, Chinese firms are also generating much-publicised controversy about their real motives. Many of the large Chinese firms operating in Africa focus mostly but not exclusively on engineering, infrastructural projects and mining. This Africa–China engagement has only recently begun to receive critical attention in the area of management and organisation studies. With reference to Kenya, we found that this phenomenon is characterised by four key themes: the unique yet diverse motivations of investors, the challenge of reconciling cross-cultural differences, the impact of low-cost strategies and the boundary-spanning role of managers. This paper also considers the extent to which post-colonial theory might serve as an analytical lens for examining the perceptions and attitudes of Chinese managers as well as the experiences of the Africans who work for them. [ABSTRACT FROM PUBLISHER]

Purpose This paper aims to review the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies.Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.Findings Who has been the biggest sports star to emerge from China in the past century? For many countries, this would be a tough question, given the sheer variety of sports played and number of talents to grace the international stage. From Australia? Rod Laver, Don Bradman and David Campese would all be in with a shout. For France? Zinedine Zidane or Michel Platine were both huge. For the USA? Well, where do you start – Michael Jordan, Joe Montana or Babe Ruth were all massive stars for its three major sports. From China? Well that is actually a straightforward one – Yao Ming was a huge international sports star (in more ways than one). And what all these people had in common was that they were hugely marketable assets for their sponsors.Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format. 10; [ABSTRACT FROM AUTHOR]

Understanding the cultural characteristics and evolution of traditional dwellings in the context of ethnic integration is of great significance for protecting the diversity of residential cultural heritage of ethnic minorities. This article compares the ethnic differences in the internal spatial configuration of vernacular dwellings in Xiangxi region, China, a typical multi-ethnic area where "line-shaped" dwellings are prevalent among the Miao, Dong, Yao, Tujia, and Han groups. This study found that the spatial sequence, ritual axis, importance of fireplace, spatial hierarchy, and privacy of bedrooms of each ethnic group's dwellings present a trend towards Han's dwelling culture in the order of "Western Miao, Southern Dong, Northern Dong, Yao, Eastern Miao, Tujia". Based on the analysis of the lifestyles, ethnic customs, and historical development processes of ethnic minorities, this study identifies that the main reasons for the formation of the aforementioned sequence lie in the differences in the historical diffusion patterns and paths of Han culture in Xiangxi. This article analyses the ethnicity of minority residential culture in Xiangxi and its spatial configuration formation process, revealing the relationship between the spatial effect of Han cultural diffusion pattern and the spatial difference pattern of each ethnic group's vernacular dwelling space configuration, and expanding the connotation of "cultural genotypes" in multi-ethnic areas. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Lengua para Fines Específicos is the property of Revista de Lengua para Fines Especificos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article compares the patent eligibility of biological subject matters in China and the United States. It discusses the different approaches taken by the two countries in areas such as methods for diagnosing and treating diseases, genetically modified animals and plants, genetic resources, and human stem cells. The article acknowledges the cultural and traditional influences on their respective patent systems and explores potential areas for harmonization to promote global intellectual property protection and innovation in biotechnology. It also discusses the impact of patent laws on the dissemination of knowledge and suggests the need for balancing cultural values and promoting innovation. [Extracted from the article]

This study investigates the correlations among perceived organizational support (POS), self-efficacy, knowledge transfer, and innovative behaviors of employees in the information service companies of Taiwan and mainland China using goal-oriented behavior and social identity theory. A structural model was built, and data were collected through a survey conducted in two rounds, two months apart, during the COVID-19 pandemic. The results indicate that POS significantly affects innovation behavior and self-efficacy in both regions, and self-efficacy plays a key mediating role in the research model. However, the relationship between POS and knowledge transfer was non-significant for mainland China. The study also reveals that the culture of knowledge sharing in the organization can promote employees' innovation, knowledge sharing behavior, communication, and knowledge transfer. The findings imply that managers should provide organizational support to improve employees' innovative minds and self-belief, particularly during the pandemic. This research fills a theoretical gap by applying Western theories in an Eastern context and broadening the generalization of the theory. It provides practical implications for improving the quality of human resources by suggesting that managers should provide organizational support to improve employees' innovative minds and self-belief, particularly during a pandemic. Additionally, it contributes to the literature by examining how cross-cultural differences affect the relationships among POS, self-efficacy, knowledge transfer, and innovative behavior. This study also enriches the literature about employees in particular regions and their service innovation behaviors. [ABSTRACT FROM AUTHOR]