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This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.

The purpose of this paper is to explore some specific, current social phenomena in China that may influence consumers’ ethical beliefs and practices, focusing on how some top-down, social and political changes could shape consumer behavior that needs to be understood in the Chinese context.

Extensive literature was critically reviewed to explore recent macro-societal reforms in China and their impact on consumers’ (un)ethical practices.

The authors lay out how China, a government-led society, underwent a series of political reforms resulting in demographic shifts that differentiate it from its western, industrialized counterparts. The authors connect these societal changes with Chinese characteristics to consumers’ ethical evaluations, forming a new angle to understand consumer ethics in China. The authors also draw on two empirical examples to illustrate the argument.

While consumer ethics are often explained by either cultural factors or individual variations, the authors discuss how one’s ethical practice is shaped by one’s social position, which is a product of national-level public policy. The discussions have ramifications for the study of consumers’ social class and ethical practices because they take into account the elusive social positions and ambiguous social class consciousness of the Chinese population that have resulted from social mobility. The discussions may give practitioners a better understanding of the ethical rationale behind consumers’ changing lifestyles especially in the Chinese context.

This chapter summarizes the literature on mindfulness and its impact of postdisaster response. Although the use of mindfulness is still in its infancy in Southeast Asia (SEA), initial studies suggest it has potential as a means to address survivors’ posttrauma symptoms. Given cultural nuances such as a discomfort in emotional expression and shame, mindfulness is non-intrusive and encourages non-judgmental acceptance. Mindfulness has been used in group settings which is congruent with the region’s collectivist orientation. In addition, given the importance of spirituality, we suggest that mindfulness may be an inclusive approach that is familiar and acceptable to SEA survivors.

In this paper, we investigate whether internal control and whether corporate life cycle would affect firm performance in the emerging markets of China.

We use Chen, Dong, Han, and Zhou’s (2013) internal control index on the effectiveness of internal control and Dickinson’s (2011) definition on firm life cycle. We use multivariate regression analysis.

We find that the internal control improves corporate performance. When dividing firm life cycle into five stages: introduction, growth, mature, shake-out and decline, we find that the impacts of internal control on firm performance vary with different stages. The positive impact of internal control on firm performance is more significant in maturity and shake-out stages than other stages.

Our findings would have implications for the regulators and policy makers with regards to the importance of internal control in corporate governance and the effectiveness of implementing standards and guidelines on internal control in public firms.

In addition, our findings on the various roles of internal control at different stages of firm life cycle would help managers and board of directors find more focus in risk management and board monitoring, respectively.

Although the prior literature have examined the link between internal control, information quality and cost of equity capital (Ashbaugh-Skaife, Collins, Kinney, & LaFond, 2009; Ogneva, Subramanyam, & Raghunandan, 2007), our study would be the first attempt to investigate the link between internal control and firm performance during different stages of firm life cycles.

To analyze the industrial development of South, East, and Southeast Asian nations in terms of investment and trade and how the institutional environment – in particular, the government policy with regard to outward foreign direct investment (OFDI) – has played a role in this respect.

The chapter puts OFDI policy and industrial upgrading in newly industrialized, emerging, and developing Asian economies (NIEDAEs) in historical perspective to attempt to draw inference from their past behavior.

The chapter provides information about each NIEDAE’s experience with OFDI policy through a comparative analysis of OFDI promotional policy.

A useful source of information about each NIEDAE’s OFDI policy approach, the chapter attempts to draw recommendations for OFDI policy.

This chapter fulfills an information need and offers practical help to government policy makers.

The purpose of this paper is to review English-language publications about school principalship in China published between 1998 and 2013 and to present an overview of the authorship, topics, methodologies and key findings of these publications.

The methodology includes an exhaustive review of journal articles and book chapters about Chinese school principalship published in the English language. In total, 39 articles and 17 book chapters are identified for the 1998-2013 period. Qualitative analysis is conducted to determine the basic patterns of authorship, topics, methods and key findings. The changes or continuities in these patterns during the study period are also discerned.

The paper identifies several continuous and discontinuous patterns in each of the review categories and provides a better understanding of on-going research into the practice of school principalship in China. The results also suggest areas that require deeper exploration.

This paper explores the landscape of school principalship in China as reflected in the international literature and indicates the ways that this landscape has changed or remained the same over the years. As such, the paper contributes to the thin knowledge base concerning school principalship in China and sheds light on the enduring local-global tension in the evolution of education systems.

The aim of this paper is to provide a narrative review of previous research on tourism demand modelling and forecasting and potential future developments.

A narrative approach is taken in this review of the current body of knowledge.

Significant methodological advancements in tourism demand modelling and forecasting over the past two decades are identified.

The distinct characteristics of the various methods applied in the field are summarised and a research agenda for future investigations is proposed.

本文旨在对先前关于旅游需求建模和预测的研究进行叙述性回顾并对未来潜在发展进行展望。

本文采用叙述性回顾方法对当前知识体系进行了评论。

本文确认了过去二十年旅游需求建模和预测方法论方面的重要进展。

本文总结了该领域应用的各种方法的独特特征, 并对未来研究提出了建议。

El objetivo de este documento es ofrecer una revisión narrativa de la investigación previa sobre modelización y previsión de la demanda turística y los posibles desarrollos futuros.

En esta revisión del marco actual de conocimientos sobre modelización y previsión de la demanda turística y los posibles desarrollos futuros,se adopta un enfoque narrativo.

Se identifican avances metodológicos significativos en la modelización y previsión de la demanda turística en las dos últimas décadas.

Se resumen las características propias de los diversos métodos aplicados en este campo y se propone una agenda de investigación para futuros trabajos.

The purpose of this paper is to examine whether managerial ownership‐induced income smoothing accentuates or attenuates an information asymmetry problem. Standard agency theory suggests that managerial ownership may play a significant role in alleviating agency problems between managers and external shareholders that can arise from information asymmetry. According to this view, managerial ownership‐induced income smoothing could convey managerial private information and could, therefore, be considered as informative. However, managerial ownership could also entrench managers with absolute control of firms, and encourage them to engage in earnings manipulation, including earnings smoothing, in order to hide private benefits of control.

The paper uses two smoothing measures, and separate total smoothing into its innate and discretionary components. The former is determined by firm fundamentals, whereas discretionary smoothing allows managers the flexibility to use it for either informative or opportunistic reasons. The paper then regresses information asymmetry, as proxied by scaled bid‐ask‐spreads, on the interaction between managerial ownership and both these smoothing components.

The paper documents that managerial ownership‐induced discretionary smoothing has a positive effect on bid‐ask spreads. This result seems to support the entrenchment view of managerial ownership.

This study offers insights to policy makers interested in enhancing the effectiveness of the managerial ownership aspect of corporate governance in New Zealand.

This paper uses agency theory to provide a comparative assessment of the efficient versus the entrenchment hypotheses with respect to managerial ownership.

Artificial intelligence (AI) and big data analysis may further enhance the automated and smart features of tourism and hospitality services. However, it also poses new challenges to human resource management. This study aims to explore the direct and indirect effects of employees’ AI perception on career resilience and informal learning as well as the mediating effect of career resilience.

This paper proposed a theoretical model of AI perception, career resilience and informal learning with perceived AI as the antecedent variable, career resilience as the mediate variable and informal learning as the endogenous variable. Targeting the employees working with AI, a total of 472 valid data were collected. Data were analyzed using structural equation modeling with AMOS software.

Findings indicated that employees’ perception of AI positively contributes to career resilience and informal learning. Apart from the direct effect on informal learning, career resilience also mediates the relationship between AI perception and informal learning.

Research findings provide both theoretical and practical implications by revealing the impact of AI perception on employees’ career development, leaning activities, explaining how AI transforms the nature of work and career development and shedding lights on human resource management in the tourism and hospitality field.

本文提出了人工智能感知为前因变量、职业弹性为中介变量、非正式学习为内生变量的理论模型。以旅游业AI工作环境中的员工为研究对象, 本课题共收集了472份来自中国的有效数据, 并通过结构方程建模（SEM）来进行相关模型检验。

人工智能和大数据分析可能会使旅游和酒店服务更加自动化和智能化, 但这也对人力资源管理提出了新的挑战。本研究旨在探讨员工对人工智能（AI）的感知对职业弹性和非正式学习的直接和间接影响, 以及职业弹性的中介作用。

研究结果显示, 员工对人工智能的感知对职业弹性和非正式学习有积极影响。除了对非正式学习的直接影响外, 职业弹性在人工智能 (A I) 感知和非正式学习之间起中介作用。

本研究在以下几个方面具有重要的理论和实践意义：解释了人工智能感知对员工职业发展和学习行为的影响, 以及它是如何改变工作性质和员工职业发展的; 研究发现对旅游和酒店行业的人力资源管理具有实践指导意义。

La IA y el análisis de big data pueden potenciar aún más las características automatizadas e inteligentes de los servicios de turismo y hostelería. Sin embargo, también plantea nuevos retos a la gestión de los recursos humanos. Este estudio pretende explorar los efectos directos e indirectos de la percepción de la IA por parte de los empleados sobre la resiliencia profesional y el aprendizaje informal, así como el efecto mediador de la resiliencia profesional.

En este trabajo se propone un modelo teórico de percepción de la IA, resiliencia profesional y aprendizaje informal con la IA percibida como variable antecedente, la resiliencia profesional como variable mediadora y el aprendizaje informal como variable endógena. Dirigidos a los empleados que trabajan con IA, se recogieron un total de 472 datos válidos. Los datos se analizaron mediante un modelo de ecuaciones estructurales (SEM) con el software AMOS.

Los Resultados indicaron que la percepción de la IA por parte de los empleados contribuye positivamente a la resiliencia profesional y al aprendizaje informal. Aparte del efecto directo sobre el aprendizaje informal, la resiliencia profesional también media en la relación entre la percepción de la IA y el aprendizaje informal.

Los Resultados de la investigación proporcionan implicaciones tanto teóricas como prácticas al revelar el impacto de la percepción de la IA en el desarrollo profesional de los empleados, las actividades de aprendizaje, explicar cómo la IA transforma la naturaleza del trabajo y el desarrollo profesional, y arrojar luz sobre la gestión de los recursos humanos en el ámbito del turismo y la hostelería.

With the rapid development of social media in the past few years, some dark aspects of usage have appeared, e.g., Weibo addiction. Therefore, the purpose of this paper is to address the question of how Weibo keeps users hooked.

The study utilizes the netnography method to explore the symptoms of Weibo addiction and how it is formed.

First, some Weibo users have typical symptoms of addictive behavior, such as withdrawal, loss of control and general living problems; second, narcissism plays an important role in the process of Weibo addiction and has a stronger effect on content generation than content consumption; third, some users use Weibo as a means to alleviate anxiety, but they can then become more anxious owing to addiction; and fourth, the effect of comments has two sides – on the one hand, comments are one kind of feedback to posts, satisfying posters’ social needs, while on the other hand, a storytelling system consists of one post and its comments, upon which some Weibo users become more dependent.

This research is only a preliminary, exploratory study. Therefore, care should be taken when interpreting these findings.

This study should help social media service providers and users to pay attention to the risk of social media addiction. Social media service providers should take social responsibility, design more user-oriented guidelines for marketing ethics and launch more responsible marketing activities. Users should enhance self-control and better balance social media use and offline real life.

Netnography has not been widely used as an addictive behavior research technique. This study is further bolstered because it has also noticed the difference of addiction mechanisms between addictive micro-bloggers and their followers.