Many commentators have speculated that agricultural policies have contributed to increased obesity rates in the United States, yet such claims are often made without any analysis of the complex links between real-world farm commodity support programs, prices and consumption of foods, and caloric...

Leading firms have begun to offer “user toolkits for innovation”. User toolkits are seen as a means to eliminate (costly) iterations of need-related-information between users and producers in the product development process because toolkits allow users to perform need-related aspects of...

Objectives-based legislation - or laws which focus on achieving particular and concrete outcomes - has become a new and important tool that financial sector regulators use to tackle large and varied financial system risks. Yet, objectives-based legislation - and the frequent principles-based...

Hong Kong leads the rank tables as an international financial centre. However, the data indicate that some parts of her corporate governance arrangements probably detract from - rather than contribute to - that leading position. In this brief, we show how excessive shareholding concentration,...

This paper is an overview of the social welfare systems of five East Asian countries, namely Japan, Korea, Taiwan, Hong Kong and Singapore. It analyses the overall costs of welfare as well as income distribution aspects, based on both aggregate data and a programme-by-programme review of their...

Purpose – The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support management accounting in public hospitals....

Purpose – Auditor independence is regarded as the cornerstone in the auditing profession. But there is lack of research to examine the influence of the types of non-audit services provisions and gift hospitality on auditor independence. This paper aims to fill this gap....