11,020 research outputs found
The institutionalization of management accounting change: an observation across societal, organizational field, and organizational levels
No full textThe paper provides a holistic observation of the change process related to the quality control system in a Chinese SOE. Applying both framework of (Burns & Scapens, 2000) and (Dillard, Rigsby, & Goodman, 2004), the longitudinal case study observed the coupling between rules and routines at the first stage and loose coupling at the second stage in the case of adopting the Japanese style quality control system over nearly 20 years. The study further examined how such intra-organizational changes are shaped by dynamic institutions at societal level, such as market openness, government protection, and political constrains, as well as those at organizational field level, including IJV experience and trade union. The study contributes to management accounting change literature by presenting evidence on the interactions among those multi-level institutions. The findings shed light on how the policies at societal level can possibly affect intra-organizational change, which has policy implications for further SOE reforms in China and other transition economies
Strategy and management control in embracing market-political paradox: the case during institutional transitions in emerging economies
No full textThis study focuses on the management of market-political paradox within the context of institutional transition in emerging economies and how management control systems (MCSs) can be used to engage and communicate such a strategy. A case study is conducted in a Chines state-owned enterprise where Economic-Value-Added is introduced to promote shareholder’s value maximization while firm size is still important to meet the political demand. A spatial focus strategy was identified which requires subsidiaries to engage both forces but with different focuses. It provides critical insights on how diagnostic, interactive, beliefs, and boundary control have been employed to visualize and engage the paradoxical strategy in the organization, where the interwoven of ‘either/or’ dilemma and ‘both/and’ paradox brings ambivalence and uncertainty into decision-making. The study extends our understanding of managing organizational paradox and the relevance of MCSs in it, which enriches our knowledge with insights on indigenous Chinese management practices
Performance measurement and target-setting: achieving balance in a Chinese state-owned enterprise
No full textSubjectivity is often eyed with suspicion in a commercial world. This project investigated how subjectivity was applied in the strategic performance measurement system (SPMS) of a large Chinese state-owned enterprise (SOE) where both market and government forces coexist long term. Its innovative five-dimension SPMS integrates financial and non-financial with subjective and objective measures. The same dimensions were applied across its strategic business units (SBUs) to communicate firmwide that meeting multiple demands was an inherent aim of SOEs, and to be embraced by all the SbUs.However, the weightings for each dimension varied across the SBUs and over time, reflecting the dynamic strategic position of each unit. For firms with multiple, simultaneous and often competing demands, our case study shows how the use of subjectivity in measures and weightings can keep a multi-dimension SPMS stable yet flexible. The study also reveals innovative mechanisms used in participative target-setting. These show how using subjectivity in incentive formulas can transform difficult bargaining into greater cooperation between superiors and subordinates. These could be particularly important for multi-divisional firms with activities in many different areas.Using objective and subjective measures together, maintaining stability while embracing flexibility, and accepting ‘push’ alongside ‘pull’, our case study celebrates paradox management. It suggests that a finely calibrated SPMS that simultaneously integrates opposing forces in a system can be particularly beneficial for organisations operating in complex and dynamic environments. Considering the nature of Yin and Yang withina particular mechanism and integrating duality into systems, we bring Chinese wisdom into management control practice
Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda
No full textThis paper provides a comprehensive systematic literature review (SLR) of existing international accounting and finance research on the structure, characteristics, and diversity of corporate boards (SCDBs), as well as their effects on the corresponding corporate outcomes. Emphasis is particularly placed on synthesising and expanding current knowledge from both theoretical (i.e., economic and governance, regulatory, resource-oriented, and psychological/sociological) and empirical (i.e., multi-level antecedents of SCDBs and various themes of SCDB-related corporate outcomes) perspectives. Adopting the SLR method, we review 511 articles from 69 journals between the years 1973 and 2020. Our main findings are as follows. First, the majority of the papers in our SLR are descriptive in nature and/or use a single traditional theory (e.g., agency theory), rather than adopting an integrated multi-theoretical approach. Second, studies on the determinants or antecedents of SCDBs are scarce and have tended to focus on firm- and board-level issues rather than on institutional- and individual-level issues. Third, given the absence of cross-country, mixed-methods, and qualitative investigations, current articles in our SLR suffer from methodological constraints, such as inconsistent definition and measurement, insufficient variables, and repetitive quantitative research methods. Finally, opportunities and a future research agenda are explored and outlined
Ksavers Andermanis – LU Akadēmiskās nozīmītes meta autors
No full textRaksts tapis kā turpinājums 2024. gada septembra mēneša priekšmetam par Latvijas Universitātes (LU) Akadēmisko nozīmīti, kur uzmanība pievērsta LU Akadēmiskās nozīmītes meta autoram, LU Arhitektūras fakultātes studentam un novadpētniekam, vācbaltietim Ksaveram Andermanim. K. Andermanis ne tikai ir sniedzis ieguldījumu Latvijas etnogrāfijas pētniecībā, bet arī LU simbolu izgatavošanā, kas mūsdienās saglabā savu unikalitāti un vērtību. Meta autora piederība pie LU saimes sakņojusies jau viņa ģimenē, jo viņa tēvs ir absolvējis Rīgas Politehnisko institūtu, LU priekšteci starpkaru periodā, un strādājis LU Saimniecības padomē par inspektoru.The article is a continuation of the September 2024 Museum Object on the Academic Badge of the University of Latvia (UL), which focuses on the author of the UL Academic Badge design, the student of the Faculty of Architecture and local historian, the Baltic German Ksavers Andermanis. K. Andermanis has not only contributed to the research of Latvian ethnography, but also to the production of symbols of the UL, which today retain their uniqueness and value. The author's belonging to the UL family is rooted in his family, as his father graduated from the Riga Polytechnic Institute, the predecessor of UL during the interwar period, and worked as an inspector at the UL Economical council
Evolution of board diversity: examining the impact of early-generation female directors on the path to gender inclusivity and corporate performance
No full textThis research examined the evolution of board gender diversity by focusing on the influence of early-generation female directors on gender inclusivity and corporate performance within Chinese listed companies from 1990 to 2019. A key objective was to explore the role of these early female directors as pioneers and role models, emphasizing their impact in breaking barriers and fostering future diversity. These directors not only acted as trailblazers in a male-dominated environment but also served as powerful examples inspiring subsequent female participation, thereby enhancing inclusivity. The study investigated the unique barriers faced by female directors in reaching top leadership positions, considering both cultural and structural challenges. It also evaluated the influence of these early female appointments on subsequent board dynamics and the role of women's networks in fostering board gender diversity and supporting career development of women in the corporate world. The impact of board gender diversity on organizational outcomes, such as financial performance and gender pay equity, is analyzed using quantitative firm metrics and qualitative insights into board-level gender dynamics. This integrated perspective provides a nuanced understanding of how gender diversity affects corporate governance and performance China’s distinct cultural and regulatory environment.The first phase of the study utilized quantitative methodologies to explore the relationship between representation of female directors on boards and organizational performance. Results indicate that, although female executive directors comprise only 2% of board members, their presence significantly contributes to improved organizational outcomes, as measured by return on assets. Additionally, their presence is associated with promoting gender equity and by reduced gender pay gap. This underscores the importance of focusing on the quality of gender diversity, rather than simply increasing numeric representation. The analysis further reveals that the appointment of the first female director has a positive influence on subsequent female participation on boards, thereby promoting a more inclusive culture rather than leading to tokenism. The second phase of the study adopts qualitative methodologies, involving in-depth interviews with female directors across various industries. The findings indicate that the 'Queen Bee Phenomenon' (Staines et al., 1974)—where women in leadership roles are believed to hinder the progress of other women—is uncommon among Chinese female board members and does not significantly impede their career progression. Instead, the evidence points to a supportive and collaborative boardroom environment. This challenges prior empirical assertions and offers new insights into the dynamics of gender diversity in corporate governance. The study also uncovers mechanisms through which female directors serve as role models, further enhancing gender inclusivity and fostering women’s career advancement. By utilizing both quantitative and qualitative methodologies, this research explored the impact of early female director on subsequent female participation and evaluates the prevalence and implications ofthe Queen Bee Phenomenon at the board level. The findings emphasize the role of early-generation female directors as catalysts for increased female participation in leadership positions, challenging stereotypes about female competitiveness and offering new insights into the gender diversity dynamics in corporate governance. Theoretical frameworks such as agency theory (Jensen & Meckling, 1976), resource dependence theory (Pfeffer & Salancik, 1978), stakeholder theory (Freeman, 1984), social identity theory (Tajfel,1974), and network theory (Burt, 2000) are integrated to examine the implications of gender diversity on board effectiveness, firm performance, and the broader socio-economic context. Specifically, agency theory is extended by highlighting the enhanced monitoring capabilities that female executive directors bring to corporate governance. Resource dependence theory is applied to demonstrate how women contribute unique external linkages and expertise, while social identity theory helps explain the supportive networks among female directors. Furthermore, this study refines critical mass theory (Kanter, 1977) by suggesting that female representation in executive roles has a more profound impact on firm performance than sheer numbers. These contributions underscore the significance of fostering a more inclusive corporate governance framework, highlighting the interplay between cultural, institutional, and organizational factors in shaping the landscape of gender diversity on corporate boards in China. In terms of management implications, the study challenges the Queen Bee phenomenon by demonstrating supportive relationships among female directors and underscores the role of networks, mentorship, and role models in advancing women's careers. These insights offer valuable recommendations for policymakers, business leaders, and future research, ultimately addressing the objective of understanding the impact of early female directors as pioneers in fostering gender diversity and improving corporate performance. The study advocates for targeted initiatives that dismantle structural and societal barriers to women's effectiveness and access to leadership roles on corporate boards
Lu Xun's Revolution : Writing in a Time of Violence /
No full textRecognized as modern China’s preeminent man of letters, Lu Xun (1881–1936) is revered as the nation’s conscience, a writer comparable to Shakespeare or Tolstoy. Gloria Davies’s vivid portrait gives readers a better sense of this influential author by situating the man Mao Zedong hailed as "the sage of modern China" in his turbulent time and place.Widely recognized as modern China’s preeminent man of letters, Lu Xun (1881–1936) is revered as the voice of a nation’s conscience, a writer comparable to Shakespeare and Tolstoy in stature and influence. Gloria Davies’s portrait now gives readers a better sense of this influential author by situating the man Mao Zedong hailed as "the sage of modern China" in his turbulent time and place. In Davies’s vivid rendering, we encounter a writer passionately engaged with the heady arguments and intrigues of a country on the eve of revolution. She traces political tensions in Lu Xun’s works which reflect the larger conflict in modern Chinese thought between egalitarian and authoritarian impulses. During the last phase of Lu Xun’s career, the so-called "years on the left," we see how fiercely he defended a literature in which the people would speak for themselves, and we come to understand why Lu Xun continues to inspire the debates shaping China today. Although Lu Xun was never a Communist, his legacy was fully enlisted to support the Party in the decades following his death. Far from the apologist of political violence portrayed by Maoist interpreters, however, Lu Xun emerges here as an energetic opponent of despotism, a humanist for whom empathy, not ideological zeal, was the key to achieving revolutionary ends. Limned with precision and insight, Lu Xun’s Revolution is a major contribution to the ongoing reappraisal of this foundational figure.Recognized as modern China’s preeminent man of letters, Lu Xun (1881–1936) is revered as the nation’s conscience, a writer comparable to Shakespeare or Tolstoy. Gloria Davies’s vivid portrait gives readers a better sense of this influential author by situating the man Mao Zedong hailed as "the sage of modern China" in his turbulent time and place.Widely recognized as modern China’s preeminent man of letters, Lu Xun (1881–1936) is revered as the voice of a nation’s conscience, a writer comparable to Shakespeare and Tolstoy in stature and influence. Gloria Davies’s portrait now gives readers a better sense of this influential author by situating the man Mao Zedong hailed as "the sage of modern China" in his turbulent time and place. In Davies’s vivid rendering, we encounter a writer passionately engaged with the heady arguments and intrigues of a country on the eve of revolution. She traces political tensions in Lu Xun’s works which reflect the larger conflict in modern Chinese thought between egalitarian and authoritarian impulses. During the last phase of Lu Xun’s career, the so-called "years on the left," we see how fiercely he defended a literature in which the people would speak for themselves, and we come to understand why Lu Xun continues to inspire the debates shaping China today. Although Lu Xun was never a Communist, his legacy was fully enlisted to support the Party in the decades following his death. Far from the apologist of political violence portrayed by Maoist interpreters, however, Lu Xun emerges here as an energetic opponent of despotism, a humanist for whom empathy, not ideological zeal, was the key to achieving revolutionary ends. Limned with precision and insight, Lu Xun’s Revolution is a major contribution to the ongoing reappraisal of this foundational figure.Electronic reproduction. :Mode of access: Internet via World Wide Web.DaviesGloria: Gloria Davies is a literary scholar and historian of China at Monash University in Australia. She is also Adjunct Director of the Australian Centre on China in the World at the Australian National University.Description based on online resource; title from PDF title page (publisher’s Web site, viewed May 26, 2011
Lu Xun zaoqi wenyan lunwen li suo tansuo de xin wenhua (The 'New Culture' formulated in Lu Xun's early classical-style essays)
No full textThis article links a number of the main themes expressed in Lu Xun's early wenyan essays, written in Japan in 1906-1908, with the concerns of the New Culture Movement, which emerged later (circa 1919) in China. The author argues that these book-length theses written in dense classical language were in fact intellectual precursors to the New Culture Movement and its aftermath. It delineates a partial outcome of the author's Australian Research Council (ARC) project on the early Lu Xun and his formative period in Japan
Cycle slipping in discrete phase-controlled system
No full textThis paper considers cycle slipping of discrete phase-controlled system with periodic nonlinearity. The number of slipped cycles is an important characteristic of such nonlinear system. Based on Yakubovich-Kalman Lemma which establishes the equivalence between frequency domain inequalities(FDIs) and Linear matrix inequalities(LMIs), the conditions of estimating the number of slipped cycles are derived. Then dynamic output feedback controller is designed to guarantee the nonexistence of cycle slipping. As a result, the transient performance of discrete phase-controlled system is improved. A concrete application to impulse phase-locked loop (PLL) shows the applicability and validity of the proposed approach.http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000243873603021&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=8e1609b174ce4e31116a60747a720701Automation & Control SystemsCPCI-S(ISTP)
Exploration on the thoughts of the novels by Lu-yin
No full text碩士五四女作家群的先鋒──廬隱(1899~1934)，在新舊變遷的過渡年代吸收紛複的氣息後，托出社會潛隱的問題，她認為「女性覺醒」是作為「個人發現」的重要向度，同時包含為「女」與為「人」的雙重自覺。因此，身為女性作家，廬隱的小說主題多半蘊涵當下社會中女性婚戀問題及人生歸程的探求，內容明顯地留下她的思想印跡。然而，目前關於廬隱小說的研究視角有不甚公允及全面的情況，因此本論有以下三大新方向：
首先，廬隱筆下的女性形象及其情感可謂真切細膩，具有濃厚的自傳性質，時代標籤也極為鮮明，是以唯有深入瞭解其不同於流俗的思想，對其思想進行探源，才能充分掌握作者與作品對時代的價值。
其次，筆者注意到目前關於廬隱小說的研究正面臨失衡的情況，研究或批評導向以「女性人物形象」、「女性意識」為主，而文本中男性的存在意義則受到刻意地忽略或模糊化。過去評論普遍認為女性創作中男性人物形象因為代表性不如女性人物，而研究價值低微，也認為男性人物形象在作品中受到邊緣化，甚至文本中的男性人物只是兩性對列下的反襯而已。然而，從文本中我們可以看到廬隱並未偏廢營造男性形象這一區塊，甚至不乏以男主人公為主述者的易性創作，並藉由不同類型的男性形象來凸顯女性在時代變遷中的真實處境。因此，筆者認為過去的一元論述只能看出個別性別的絕對位置，若將其同置一個時代語境才能還原相對位置，並進行性別意識的反思，對當代文化的精神建構將更為有利。
最後，隨著五四運動低潮的來臨，廬隱的思想也陷入了矛盾與退怯中，這種迷茫徘徊伴隨著她文學作品的終結。這些作品中暗示了父權社會中充斥虛假的真實，而有著覺醒姿態的女性如何在這種混沌的狀態中步履蹣跚地行走？對女性於身心靈的層層束縛是多麼難以解開？甚至連女性覺醒的先鋒者廬隱本身也不經意陷入父權再製的陷阱，這些過往研究中所疏略的內容皆是本論聚焦之處。The vanguard of the May Fourth female writers—Lu-yin (1899~1934), who discovered the hidden problems in Chinese society during and after the period of transition. Lu-yin thought that is the essence of "personal awakening" comes from "female awakening". In other words, she pointed out emphatically that a woman is not only a woman but a person. Therefore, as a female writer, most of Lu-yin’s novels contain those two topics: the awakening of female consciousness in the gender relations and marriage problems. To us the thoughts of Lu-yin’s novels are still enlightening as before. However, many researches on Lu-yin’s novels are not fair and all-round. Consequently, this research of new points includes following three main directions:
First, female images and emotions of Lu-yin’s novels are pretty realistic and touching. In the meantime, that also reflected the true life of this author. We have to go deep into her novels to differ from prevailing opinions and carry on exploring sources to our thoughts. So we could understand the value of Lu-yin and her novels through time.
Secondly, I observed that many researches on the novels by Lu-yin are biased or narrow-minded. Most critics gave importance to "female images" or "female consciousness" but ignored the male is in existence. Generally speaking, the male images in the female writers’ works were not worthy to analyze because they were dull. However, from the text we can see Lu-yin had never been to discard to construct the male images, and by the different types of male we can recognize the true circumstances at that time. Consequently, I think the monism to research the gender relations is not enough. If the research cover two sides between males and females, it will be beneficial to the contemporary cultural construction.
Lastly, Lu-yin was sinking into antinomy and fear after the end of the May Fourth movement. Confusion is filled with her literature works. She implied the deceitful reality in the unfair society and exposed the new female problems in these works. Even as a "new woman", we couldn’t omit to Lu-yin also paid no attention to fall into the trap of patriarchy. Above-mentioned points are this essay’s focuses.第一章 緒論………………………………………………1
第一節 研究動機………………………………………………1
第二節 前人研究回顧…………………………………………4
第三節 研究範圍與論文架構…………………………………14
第二章 作者思想探源……………………………………16
第一節 五四風潮的影響………………………………………17
第二節 成長背景造就灰色的眼睛……………………………21
第三節 中外哲學的影響………………………………………26
第四節 小結……………………………………………………31
第三章 男性形象書寫……………………………………32
第一節 父權制度的繼承者……………………………………33
第二節 父權制度的受害者……………………………………48
第三節 理想新式男性形象……………………………………62
第四節 小結……………………………………………………76
第四章 女性的勇進與退怯………………………………81
第一節 衝破婚姻藩籬…………………………………………82
第二節 反傳統戀愛模式………………………………………90
第三節 女性的退怯……………………………………………95
第四節 小結……………………………………………………98
第五章 結論………………………………………………100
參考書目……………………………………………………103學號: 692000309, 學年度: 9
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