Senior Assoc. Prof. Eddy S. Fang, Xi’an Jiaotong – Liverpool University, China
Research Area: Economic Sociology, Behavioral Economics
Title：Graduate Education Decision and the Formation of Human Capital: An Exploratory Experiment on Choice Antecedents and Preferences in China
Abstract：While education has long been recognized as a central factor promoting development through the formation of human capital, little is known of students’ choice to continue onto graduate education. This lack of information is especially apparent for transition economies, such as China, that are quickly moving up the value chain of production and investing heavily in policies centered on domestic innovation and research. This exploratory paper carries out a Discrete Choice Experiment (DCE) among undergraduate students across China (n=1,444) to study students’ choice preferences and antecedents for graduate studies. We find that (i) the correlation between intergenerational education preference reverses with household income, and (ii) graduate program selection is also determined by social concerns inherent to contemporary Chinese society – e.g. conspicuous consumption, marriage market.
Prof. Anubha Srivastava, UNDIP university Semarang, Indonesia
Research Area: IFRS, US GAAP, Value Relevance, Stock Market
Title：Ind AS (IFRS converged standards) Adoption & Implementation in India –An assessment of readiness, benefits and key challenges
Abstract：This research endeavors to recognize the preparedness, benefits and challenges associate with IFRS based Ind AS enforcement in India. The research is constructed on well-designed questionnaire survey of 75 accounting experts from different domain of work. The data has been complied using purposive sampling technique from 75 accounting individuals from various corporate sectors of India. Personal interviews were conducted to gather meaningful qualitatively responses form accounting community with respect to IFRS convergence. The research result of the paper convey that whole accounting community was optimistic about benefits related with IFRS based Ind AS enforcement but they too considered challenges a major barrier towards smooth implementation. There is less literature available about the readiness toward this high quality international accounting standards in India which intrigued the researcher to evaluate the readiness level in country regarding IFRS based Ind AS. As per the current paper though Indian financial reporting system is yet not prepared for full convergence but it cannot overlook numerous benefits of IFRS which will overweigh the challenges. The current study significantly enriches the existing literature by endorsing the adoption of IFRS in India. For a smooth transition from local standards to IFRS, the current accounting system in India demands for expertise training, seminars and workshops at large scale to be embarked upon by educational institutions, accounting regulatory bodies, accounting professional organizations like ICAI, KPMGs and other accounting experts to impart and share the knowledge
Prof. Marcelo Gameiro, Hunan University of Science and Technology, China
Research Area: Marketing；Marketing Strategy；strategic planning；Business Strategy
Abstract：People skill is an important skill that is sometimes ignored or not given its merit importance, so many problems can be avoided if someone only knows how to listen properly and validate the other person. Such a skill can be applied professionally, socially and romantically as well. The positive and negative impact of social media will be presented and discussed, the importance of the People skills will be put in evidence as it will be related a personal experience in conjunction with some review of works in this area. The concluding recommendation is to give more importance and consideration to social sciences as a need to learn and practice to improve the outcome of our personal lives and communities.