Bandyopadhyay, J., Guo, H., Lam, M., & Liu, J. (2021).The saga of a Chinese company being listed on a US stock exchange – a global financial reporting case study. The CASE Journal, 17(6), 848-892. https://doi.org/10.1108/TCJ-01-2021-0021
Abstract
Research methodology: We obtained information on China Gerui from secondary published sources, including annual reports downloaded from the Securities and Exchange Commission’s (SEC) EDGAR database, news sites and newspapers, the company’s website and journal articles. One of the authors visited the China Gerui plant in Henan, China.
Case overview/synopsis: China Gerui, a Chinese metal fabrication company, enjoyed exponential growth because of its location, product innovation and ability to move up the value chain. At the height of its success, the company listed on the Nasdaq and had plans to raise capital to fund ambitious expansion plans. Unfortunately, four years after listing on Nasdaq, the company received a letter from the listing qualifications department notifying China Gerui that they were not in compliance with Nasdaq’s filing requirements because it had not filed its Form 20-F. Now, the company had only five days to decide whether to request an appeal of the letter.
Blaber, Z., Gougoumanova, G., & Palatnik, B. (2021). COVID-19 editorial cartoons: theories of humor perspectives. The Israeli Journal of Humor Research, 10(1). http://www.israeli-humor-studies.org/media/2-covid-19_cartoons.pdf
The objective of this paper is to clarify the understanding of disaster humor in editorial cartoons through the use of classical and novel theories of humor. Select cartoons inked by artists from around the world are analyzed via the lens of five classical theories of humor—superiority, inferiority, relief, play, and incongruity theories—and three novel theories of humor—cleverness, benign violation, and mutual vulnerability theories. The study found that these classical and novel theories helped depict the COVID-19 pandemic as a phenomenon of great consequence that exerted power over citizens, governments, and business entities alike. Governments were often portrayed as entities that valued human life over the state of the economy, albeit not initially. Government policies were conveyed as having the potential to worsen the quality of life and the state of the economy. To our knowledge, no other study in humor literature has so far applied these theories to coronavirus editorial cartoons from all over the world. By bridging theoretical frameworks from the fields of philosophy, psychology, and evolutionary biology with issues penned by artists from various countries, this study enables a better understanding of disaster humor as a defense mechanism.
Bandyopadhyay, J., Guo, H., Lam, M., & Liu, J. (2021).The saga of a Chinese company being listed on a US stock exchange – a global financial reporting case study. The CASE Journal, 17(6), 848-892. https://doi.org/10.1108/TCJ-01-2021-0021
Bandyopadhyay, J., Guo, H., Lam, M. and Liu, J. (2021).The saga of a Chinese company being listed on a US stock exchange – a global financial reporting case study. The CASE Journal, 17(6), 848-892. https://doi.org/10.1108/TCJ-01-2021-0021
DeKoning, A.J., & McArdle, J.F. (2021). Implementing Regulation in an Emerging Industry: A Multi-Province Perspective. Journal of Canadian Studies, 55(2), 362-394. https://doi.org/10.3138/jcs-2020-0035
Abstract
The decriminalization of cannabis in Canada has required a host of regulatory changes at the federal, provincial, and municipal levels. Provinces have operationalized the development of legal markets in very different ways, offering an opportunity to perform comparative analysis of business responses. This article outlines and delineates the various regulatory frameworks that have been employed at the provincial level, discusses how they have impacted the development of the legal cannabis market, and considers how they have resulted in some further regulatory changes. After reviewing coevolution as a conceptual framework, the implementation of legalization of recreational cannabis is discussed, followed by an exploration of different provincial approaches at a general level. The effects of that framework on the first phase of legal market operations are explored, with a focus on issues emanating from regulatory choices through discussions of five regions: British Columbia, the Prairies, Ontario, Quebec, and New Brunswick; each section exemplifying different priorities in the regulatory choices. Several themes emerge in the discussion. First, provincial approaches to retail licence approval have created severe bottlenecks, affecting consumer access to legal recreational cannabis. Additionally, the regulatory framework for those licences has resulted in a chilling effect on many potential entrepreneurs. Second, a reduction in black market sales has not yet occurred, largely due to the failure of some provinces to adequately provide retail licences and support legal distribution channels, or to operationalize the retail sales network. Third, many provinces struggled with operationalizing wholesale distribution to the retail stores, initially leading to administrative restrictions on store licences. Finally, issues of fairness and equity, effective displacement of the illegal market, government’s role as a market regulator and participant, and other issues that emerge from the critical comparison of the provincial markets are addressed.
McArdle, J. F., & de Koning, A.J. (2021). Street challenge pedagogy: How walking down main street broadens entrepreneurship and ecosystem perspectives. Entrepreneurship Education & Pedagogy, 5(1), 164-185. http://journals.sagepub.com/doi/pdf/10.1177/25151274211006894
Abstract
Street Challenge is a community engaged, place-based, experiential learning pedagogical framework that heightens students’ understanding of the ecosystems entrepreneurs work within. Entrepreneurship courses often focus on students as future entrepreneurs, taking the perspective of business owners as independent agents. Ecosystem awareness, however, allows students to develop broader perspectives about entrepreneurs and their own goals by adding a broader context. We present an overview of several exercises and projects used to explore the facets of a business district, which we use as an example and an analogy of business or community ecosystems. Implementation of Street Challenge in different locations, courses, and modalities demonstrated that the method can be adapted and customized to fit a variety of entrepreneurship education needs and intended learning outcomes. Using local neighborhoods as tangible contexts for teaching entrepreneurship within ecosystems, as well as primary research and effective communication skills, is highly effective. Equipping students with perspectives and conceptual frameworks to address future career situations as self-employed professionals or entrepreneurs is a worthwhile endeavor in itself; with Street Challenge students also discover the value of civic engagement and a sense of agency in addressing ecosystem or community challenges.