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  • 1
    Online Resource
    Online Resource
    Emerald ; 2007
    In:  International Journal of Health Care Quality Assurance Vol. 20, No. 5 ( 2007-07-24), p. 416-428
    In: International Journal of Health Care Quality Assurance, Emerald, Vol. 20, No. 5 ( 2007-07-24), p. 416-428
    Abstract: The purpose of this paper is to reveal the problems associated with unsatisfactory delivery of services in the current healthcare system of China as experienced by patients of diverse social‐economic backgrounds, including service quality, accessibility and affordability. Design/methodology/approach Summarizing the developmental problems of China's contemporary healthcare system, this article is principally a literature review to investigate interdisciplinary issues, including the role of social medical insurance agency, continuous quality improvement and performance measurement system. Findings The problems associated with unsatisfactory results of the output from the current healthcare system include the level of quality of services, accessibility and affordability, experienced by the patients of various social economic backgrounds. Developing an integrated system to provide adequate performance measurement complementary with the existing compliance emphasis is suggested, in order to uphold a continuous improvement initiative. Research limitations/implications This article is based on interdisciplinary literature review, examining current problems in China's healthcare system and qualitative analysis of the phenomenon. No data are collected to examine the problems identified. In‐depth, ethnographic studies would enable further understanding about the hurdles in the development of a quality healthcare system. Practical implications Provides a practical framework for stakeholders to develop an integrated performance measurement system to rationalize resource allocation process that enhances continuous quality improvement. Originality/value This paper suggests the adoption of an approach of management science in dealing with China's healthcare system problems and that some fundamental issues found to be critical in developed countries' experience, when striving for performance improvement are not attained under China's current healthcare system. Explores the fundamental issues pertinent to China's current healthcare system and the possible use of performance measurement system for dealing with existing deficiencies.
    Type of Medium: Online Resource
    ISSN: 0952-6862
    Language: English
    Publisher: Emerald
    Publication Date: 2007
    detail.hit.zdb_id: 2010023-1
    SSG: 3,2
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  • 2
    Online Resource
    Online Resource
    Emerald ; 2006
    In:  Journal of Intellectual Capital Vol. 7, No. 4 ( 2006-10-01), p. 492-510
    In: Journal of Intellectual Capital, Emerald, Vol. 7, No. 4 ( 2006-10-01), p. 492-510
    Abstract: The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital. Design/methodology/approach Case studies of wireless technology companies based in Canada are adopted to examine the interrelationship between intellectual capital components with a resource‐based view as well as deficiencies in their current financial reporting with respect to intellectual capital. An intellectual capital flow statement is proposed in order to capture the necessary characteristics. Findings This study confirms the inter‐relationship between components of intellectual capital and business growth performance among the selected cases of wireless technology companies. It suggests an “add‐on” disclosure of intellectual capital flow that would enhance the usefulness and predictability of performance. Research limitations/implications This study is based on case studies of six wireless technology companies and may not be generalisable to other technology‐based companies. Practical implications The paper suggests a disclosure method for intellectual capital that mitigates problems with information asymmetry in technology‐based companies while maintaining harmony with current financial reporting practice. Originality/value This paper integrates prior studies and concepts in intellectual capital, technology management and financial accounting theory, aiming to develop an integrated framework for the disclosure of intellectual capital.
    Type of Medium: Online Resource
    ISSN: 1469-1930
    Language: English
    Publisher: Emerald
    Publication Date: 2006
    detail.hit.zdb_id: 2024939-1
    SSG: 3,2
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  • 3
    Online Resource
    Online Resource
    Informa UK Limited ; 2019
    In:  Journal of Quality Assurance in Hospitality & Tourism Vol. 20, No. 1 ( 2019-01-02), p. 66-88
    In: Journal of Quality Assurance in Hospitality & Tourism, Informa UK Limited, Vol. 20, No. 1 ( 2019-01-02), p. 66-88
    Type of Medium: Online Resource
    ISSN: 1528-008X , 1528-0098
    Language: English
    Publisher: Informa UK Limited
    Publication Date: 2019
    detail.hit.zdb_id: 2165933-3
    SSG: 3,2
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  • 4
    Online Resource
    Online Resource
    Inderscience Publishers ; 2017
    In:  International Journal of Entrepreneurship and Innovation Management Vol. 21, No. 6 ( 2017), p. 485-
    In: International Journal of Entrepreneurship and Innovation Management, Inderscience Publishers, Vol. 21, No. 6 ( 2017), p. 485-
    Type of Medium: Online Resource
    ISSN: 1368-275X , 1741-5098
    RVK:
    Language: English
    Publisher: Inderscience Publishers
    Publication Date: 2017
    SSG: 3,2
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  • 5
    Online Resource
    Online Resource
    Inderscience Publishers ; 2017
    In:  International Journal of Entrepreneurship and Innovation Management Vol. 21, No. 6 ( 2017), p. 485-
    In: International Journal of Entrepreneurship and Innovation Management, Inderscience Publishers, Vol. 21, No. 6 ( 2017), p. 485-
    Type of Medium: Online Resource
    ISSN: 1368-275X , 1741-5098
    RVK:
    Language: English
    Publisher: Inderscience Publishers
    Publication Date: 2017
    SSG: 3,2
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  • 6
    Online Resource
    Online Resource
    Emerald ; 2017
    In:  Journal of Financial Regulation and Compliance Vol. 25, No. 4 ( 2017-11-13), p. 422-434
    In: Journal of Financial Regulation and Compliance, Emerald, Vol. 25, No. 4 ( 2017-11-13), p. 422-434
    Abstract: This paper aims to explore how the regulator of a global financial centre (GFC) under an international trend of adopting emerging technologies for financial services (Fintech) articulates such opportunities and risks strategically. Design/methodology/approach With a literature review on the global regulatory environment and the underlying risks related to Fintech, it looks into the formulation and implementation of complementary regulatory policies in the case of Hong Kong as a GFC. Relevant policy documents disclosed by the financial regulator on cybersecurity and pertinent issues are examined. Findings Adopting a strategic approach that seizes opportunities associated with Fintech, the financial regulator harnesses comprehensive risk-based mechanisms to embrace exposures to cyber risks while promoting institutionalization of cybersecurity among the regulated firms with strategic controls. This study suggests a pathway for the evolution of a profession with both technical and ethical competence for mitigating the emerging risks arising from Fintech. However, such an approach is yet to be tested with respect to efficacy for the unexplored territories of fraud exposures, resulting from swift Fintech developments across borders. Research limitations/implications As Fintech has only emerged rapidly in the recent years, it is not conclusive in this review of performance and effectiveness of the financial regulator in its strategic approach. Further studies may utilize a longitudinal method to analyze and examine the regulatory measures undertaken by financial regulators in various GFCs. Originality/value This study reveals a strategic approach adopted by an emerged GFC in embracing Fintech innovation that however brings about unidentified risks and potential frauds to its financial services sector. Pertinent anti-fraud and cybersecurity measures are highlighted.
    Type of Medium: Online Resource
    ISSN: 1358-1988
    Language: English
    Publisher: Emerald
    Publication Date: 2017
    detail.hit.zdb_id: 2093796-9
    SSG: 2
    SSG: 3,2
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  • 7
    Online Resource
    Online Resource
    Emerald ; 2011
    In:  Journal of Technology Management in China Vol. 6, No. 2 ( 2011-05-31), p. 116-124
    In: Journal of Technology Management in China, Emerald, Vol. 6, No. 2 ( 2011-05-31), p. 116-124
    Abstract: Entrepreneurial ventures in the emerging renewable energy sector in China represent a variety of dynamic growth strategies that are stimulated by the domestic energy policy and the evolution of the value chain driven by technological advancements. This paper aims to examine the underlying real options among these first movers to proceed with their further strategic development and finance means. Design/methodology/approach A literature review is launched to look into the emerging renewable energy sector unveiling challenges in the growth and development of renewable energy ventures (REVs) in China. Three main types of REVs are differentiated based on their technology intensity. Findings The prospect of international technology transfer through mergers and acquisitions (M & As) in the next phase of evolution within the sector is articulated. A theoretical framework on complementary developments in the value chain is revealed with four propositions. Practical implications This paper enables the stakeholders in the renewable energy sector to critically reexamine the pathways of strategic development and finance of REVs over an evolving technological landscape. Originality/value This study integrates the theoretical real options into technology management issues pertinent to REVs under the contemporary tactics via cross‐border M & As.
    Type of Medium: Online Resource
    ISSN: 1746-8779
    Language: English
    Publisher: Emerald
    Publication Date: 2011
    detail.hit.zdb_id: 2267099-3
    SSG: 3,2
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  • 8
    Online Resource
    Online Resource
    MDPI AG ; 2021
    In:  Energies Vol. 14, No. 11 ( 2021-05-25), p. 3076-
    In: Energies, MDPI AG, Vol. 14, No. 11 ( 2021-05-25), p. 3076-
    Abstract: Green bonds have increasingly been utilized around the world as a source of financing for renewable energy development, designed with compliance requirements and measurable economic returns to investors, while mitigating climate change. However, the efficacy of green bond arranged in the emerging economies for financing renewable energy assets and how the underlying risks are managed have remained to be explored. The paper aims to examine the evolving green financial system sponsored by both public and private institutions in managing such risks within China’s emerging economy. A case study of green financing for a bundle of wind power assets led by a state-owned enterprise (SOE) reveals an alternative approach by structuring public–private collaboration while stipulating market-based financial incentives to institutional stakeholders under a political economy. This institutional consortium is composed of a state development bank, a commercial bank, credit rating agencies, institutional and private investors, regional power purchasers, and carbon trading entities. Financial stakeholders’ risk in such emerging sustainable investment is moderated by these participating institutions and structured “upsides” from carbon trading aligned with the framework of green finance and standards for green bond development. The results reveal the potentials of scaling up the development of renewable energy by adequately managing and sharing key risks, while allocating substantial funding into renewable energy projects under such a green financial system that is to be complementary with a scalable post COVID-19 economic recovery.
    Type of Medium: Online Resource
    ISSN: 1996-1073
    Language: English
    Publisher: MDPI AG
    Publication Date: 2021
    detail.hit.zdb_id: 2437446-5
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  • 9
    In: Sustainability, MDPI AG, Vol. 14, No. 16 ( 2022-08-12), p. 9988-
    Abstract: While the development of globally accepted sustainability reporting standards initiated by the IFRS Foundation has largely engaged stakeholders in developed economies, the stakes for developing economies could be compromised without an explicit consideration of their sustainability issues within this standard-setting framework. This paper examines the need to develop global sustainability reporting standards based on the principle of double materiality to warrant that both the target towards carbon net-zero by 2050 under the Paris Agreement and the subsequent promise to accelerate under COP26 are achieved with efficacy. Adopting a multiple-case study approach, this paper reveals the limitations of existing sustainability reporting in the absence of double materiality in a developing economy. Specifically, the analyses reveal limited climate-related disclosures among selected cases in Ghana. Available disclosures connote increasing GHG emissions over the period under consideration. This study also shows weak disclosure comparability across the companies following similar reporting standards. Overall, it argues that enforcement of double materiality to embrace sustainability issues impacting both developed and developing economies is necessary for an effective transformation towards a low-carbon global economy. It contributes to the existing body of knowledge by elucidating double materiality as a pertinent interdisciplinary concept and devising a holistic framework for the emerging global sustainability reporting system to underscore governance accountability for external costs to the environment. Global sustainability reporting standards with a myopic focus on conventional financial matters in the absence of double materiality remain a disclosure system with implausible impact on climate change.
    Type of Medium: Online Resource
    ISSN: 2071-1050
    Language: English
    Publisher: MDPI AG
    Publication Date: 2022
    detail.hit.zdb_id: 2518383-7
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  • 10
    In: Energy Policy, Elsevier BV, Vol. 148 ( 2021-01), p. 111983-
    Type of Medium: Online Resource
    ISSN: 0301-4215
    Language: English
    Publisher: Elsevier BV
    Publication Date: 2021
    detail.hit.zdb_id: 2000898-3
    detail.hit.zdb_id: 186295-9
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