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Full-Text Articles in Business

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa Dec 2017

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa

Sebastien J Bradley

Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding four events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with ...


Jual Obat Aborsi, Defaonline Blog May 2017

Jual Obat Aborsi, Defaonline Blog

defaonline blog

jual obat aborsi- Kami beri jasa Aborsi dengan bantuan obat Cytotec melalui metode terpadu kami terbukti selama 4 tahun sejauh ini HANYA mampu mencapai keberhasilan aborsi sampai 97%. Tidak ada keberhasilan 100% atau mutlak karena ditentukan oleh beberapa parameter, kondisi badan setiap individu sengat berbeda satu sama lain. Tidak ada 1 pun orang di dunia ini bahkan pemenang NOBEL biologi sekalipun bisa menggaransi hasil dan reaksi yang sama persis pada setiap individu (tehnik sampling dan statistik), setiap obat yang diluncurkan di pasaran sudah melewati ribuan tes dan percobaan pada hewan dan manusia. ANDA HARUS TAU FAKTA INI. Hanya orang bodoh ...


Inulpoker.Net Agen Poker Online Dan Bandar Ceme Online Terbaik Terpercaya, Defaonline Blog Mar 2017

Inulpoker.Net Agen Poker Online Dan Bandar Ceme Online Terbaik Terpercaya, Defaonline Blog

defaonline blog

INULPOKER.NET AGEN POKER ONLINE DAN BANDAR CEME ONLINE TERBAIK TERPERCAYA- Salah satu situs judi indonesia yang saat ini memiliki aplikasi permainan judi terbaik dan terpercaya di kelasnya, Anda akan melihat betapa apiknya situs judi online ini memberikan pelayanan judi terbaik dalam situs judinya, sekalipun anda yang akan memainkannya setiap harinya.

Memberikan ruang dalam bermain judi online di situs judi INULPOKER.NET AGEN POKER ONLINE DAN BANDAR CEME ONLINE TERBAIK TERPERCAYA, anda akan mendapatkan banyak keuntungan yang dapat memberikan anda banyak saldo dalam situs onlinenya.

Sebagai situs judi yang sudah menjadi banyak pilihan pecinta judi online saat ini, INULPOKER memang ...


Inattention To Deferred Increases In Tax Bases: How Michigan Homebuyers Are Paying For Assessment Limits, Sebastien J. Bradley Feb 2017

Inattention To Deferred Increases In Tax Bases: How Michigan Homebuyers Are Paying For Assessment Limits, Sebastien J. Bradley

Sebastien J Bradley

The Michigan property tax system gives rise to wide variation in taxable basis across comparable homes due to the application of acquisition-value based assessment limits. Exploiting the fact that the resulting differences in property tax liability are temporarily inherited by new homebuyers, I estimate the degree of capitalization of these largely-idiosyncratic tax differences in a setting free of many of the econometric problems that typically plague estimation of property tax capitalization in order to evaluate whether homebuyers understand the tax implications of their home purchases. Consistent with anecdotal evidence, I find that homebuyers are woefully inattentive to the temporary nature ...


Who Is Misleading Whom In Real Estate Transactions?, Jia Xie Dec 2016

Who Is Misleading Whom In Real Estate Transactions?, Jia Xie

Jia Xie

The observation that real estate agents sell their clients' homes cheaper and faster than their own homes has been well identified in the literature and interpreted as evidence of an agency problem originated from information asymmetry. This article studies whether this well-known result holds true for all types of agents and clients, and whether information asymmetry is the full story. By using the Multiple Listing Service (MLS) data from Indiana, we find that, after controlling for observables, mainly homes owned by institutional clients are sold cheaper and faster than agent-owned homes, and the differences are mainly driven by less and ...


Pelangsing Smart Detox, Smart Detox Aug 2016

Pelangsing Smart Detox, Smart Detox

smart detox

pelangsing Harga smart detox program synergy cara untuk menurunkan berat badan dengan aman, tubuh langsing dengan smart detoks.
Jual Harga Smart Detox Rp.3.800.00.- Synergy Indonesia program diet penurun berat badan buang lemak, produk kesehatan jantung.
Catatan:
• Lakukan pola Smart Detox 232 sampai dengan 10 hari atau maksimal 20 hari. Setelah badan bersih atau telah tercapai berat badan, cukup maintain dengan melakukan Smart Detox 1-2 hari per minggu.
• Minum Air putih minimal 3 liter per hari.
• Melakukan aktifitas olahraga seperti Pushup, situp, atau olahraga membentuk badan sgt disarankan.


Are Nonfinancial Metrics Good Leading Indicators Of Future Financial Performance?, Don . O'Sullivan, Vincent O'Connell May 2016

Are Nonfinancial Metrics Good Leading Indicators Of Future Financial Performance?, Don . O'Sullivan, Vincent O'Connell

Don O'Sullivan

It’s become increasingly popular to use nonfinancial measures such as customer satisfaction in performance management frameworks and executive compensation schemes. But how well does that work?


A Validated, Model-Specific Tool To Measure The Developmental Stage Of A Shared Governance, Professional Practice Model, Kim S. Hitchings Msn, Rn, Nea-Bc, Joanna Bokovoy Rn, Drph, Terry A. Capuano Mba, Msn, Rn, Fache, Ne-Bc, Janet Houser Rn, Phd May 2016

A Validated, Model-Specific Tool To Measure The Developmental Stage Of A Shared Governance, Professional Practice Model, Kim S. Hitchings Msn, Rn, Nea-Bc, Joanna Bokovoy Rn, Drph, Terry A. Capuano Mba, Msn, Rn, Fache, Ne-Bc, Janet Houser Rn, Phd

Terry A Capuano MBA, MSN, RN, FACHE, NE-BC

No abstract provided.


Josephine Sandler Nelson On Volkswagen, J.S. Nelson May 2016

Josephine Sandler Nelson On Volkswagen, J.S. Nelson

J.S. Nelson

No abstract provided.


Fumigating The Criminal Bug: New Research On The Insulation Of Volkswagen’S Middle Management, J.S. Nelson May 2016

Fumigating The Criminal Bug: New Research On The Insulation Of Volkswagen’S Middle Management, J.S. Nelson

J.S. Nelson

New headlines each day reveal wide-spread misconduct and large-scale cheating at top international companies: Volkswagen’s emissions-defeat devices installed on over eleven million cars trace back to a manager’s PowerPoint from as early as 2006. Mitsubishi admits that it has been cheating on emissions standards for the eK and Dayz model cars for the past 25 years—even after a similar scandal almost wiped out the company 15 years ago. Takata’s US $70 million fine for covering up its exploding air bags in Honda, Ford, and other car brands could soon jump to US $200 million if a ...


Digital Counterfeiting: States Regulation Of Federal, Foreign & Digital, Ralph E. Mckinney, Lawrence P. Shao, Dale H. Shao, Dale C. Rosenblieb Jr. Apr 2016

Digital Counterfeiting: States Regulation Of Federal, Foreign & Digital, Ralph E. Mckinney, Lawrence P. Shao, Dale H. Shao, Dale C. Rosenblieb Jr.

Ralph E. McKinney

The relatively recent appearance of Internet-based transactions necessitated the develop of digital forms of payment. These payments have evolved into various forms, including digital currency. This paper discusses the regulatory authority and/or lack of authority, of the sovereign States of the United States to regulate the counterfeiting of financial instruments used as currency, including digital currency. Federal and Foreign (non-U.S.) currencies are explicitly examined. Some digital currencies are not regulated or authorized specifically by a government. Can a currency without formal codification from a government be regulated by a State? As financial transactions have shifted historically from various ...


Integrating Commercial Ambulatory Electronic Health Records With Hospital Systems: An Evolutionary Process., Susan A. Sherer, Chad D. Meyerhoefer, Michael Sheinberg Md, Donald Levick Md Apr 2016

Integrating Commercial Ambulatory Electronic Health Records With Hospital Systems: An Evolutionary Process., Susan A. Sherer, Chad D. Meyerhoefer, Michael Sheinberg Md, Donald Levick Md

Donald Levick MD

OBJECTIVE: The increase in electronic health record implementation in all treatment venues has led to greater demands for integration within and across practice settings with different work cultures. We study the evolution of coordination processes when integrating ambulatory-specific electronic health records with hospital systems.

MATERIALS AND METHODS: Longitudinal qualitative study using semi-structured interviews and archival documentation throughout a 5-year implementation and integration of obstetrical ambulatory and hospital records with a goal of achieving a perinatal continuum of care.

RESULTS: As users implement and integrate electronic health records, there is an evolution in their focus from technology acceptance to structural adaptation ...


Examining The Use Of Nutrition Information On Restaurant Menus, Courtney Droms Hatch Mar 2016

Examining The Use Of Nutrition Information On Restaurant Menus, Courtney Droms Hatch

Courtney M. Droms

Over the past decade, the world has been facing an obesity epidemic. In the popular press and certain governmental and public policy circles, this seems to be attributed to the marketing efforts of fast-food and chain restaurants. As a solution to this problem, many have proposed increasing the amount of nutrition information available to the public by adding nutrition information to restaurant menus and menu boards. However, some debate has ensued about the use and function of this nutrition information. Specifically, this research attempts to uncover whether consumer actually use the nutrition information to aid their decision-making process. In two ...


Can Cognitive Error Explain The Ipo Partial Adjustment Phenomenon?, Steven D. Dolvin Mar 2016

Can Cognitive Error Explain The Ipo Partial Adjustment Phenomenon?, Steven D. Dolvin

Steven D. Dolvin

Chapter 5 of: Klein, E. (2005). Stock exchanges, IPO's and mutual funds. New York: Nova Science Publishers.


The Criminal Bug: Volkswagen's Middle Management, J.S. Nelson Dec 2015

The Criminal Bug: Volkswagen's Middle Management, J.S. Nelson

J.S. Nelson

Not only does the 2015-16 Volkswagen emissions cheating scandal have the potential to destroy a $227 billion-dollar multinational company, but it contains eerie echoes of other recent white collar scandals that have claimed lives and cost the public trillions of dollars. Through a case study of Volkswagen, this Essay pioneers a new way to look at these scandals by focusing on their common element: the growing insulation and entrenchment of middle management to coordinate such large-scale wrongdoing.


"Immigrants And Mortgage Delinquency", Zhenguo Lin, Yingchun Liu, Jia Xie Dec 2015

"Immigrants And Mortgage Delinquency", Zhenguo Lin, Yingchun Liu, Jia Xie

Jia Xie

No abstract provided.


Road Rescue Implements A Continuous Process Improvement Framework, John Olson, Paul Savory Dec 2015

Road Rescue Implements A Continuous Process Improvement Framework, John Olson, Paul Savory

John Olson

Continuous improvement programs traditionally focus on making small incremental improvements to a system. Unfortunately, their success can be limited due to the rapid changing environment within which most small companies operate. Improvement efforts should be flexible enough to capitalize on incremental and radical changes to a system. This paper presents a case analysis of how Road Rescue, an ambulance manufacturer, uses a continuous improvement framework to capitalize on both radical and incremental improvement opportunities. Results include a 10% increase in throughput, reduced cycle time of 44%, increased customer satisfaction, and higher quality.


Service Quality Of Mhealth: Development And Validation Of A Hierarchical Model Using Pls, Shahriar Akter, John D'Ambra, Pradeep Ray Dec 2015

Service Quality Of Mhealth: Development And Validation Of A Hierarchical Model Using Pls, Shahriar Akter, John D'Ambra, Pradeep Ray

Shahriar Akter

Advancing research on service quality requires clarifying the theoretical conceptualizations and validating an integrated service quality model. The purpose of this study is to facilitate and elucidate practical issues and decisions related to the development of a hierarchical service quality model in mobile health (mHealth) services research. Conceptually, it extends theory by reframing service quality as a reflective, hierarchical construct and modeling its impact on satisfaction, intention to continue using and quality of life. Empirically, it confirms that PLS path modeling can be used to estimate the parameters of a higher order construct and its association with subsequent consequential latent ...


A Values-Based And Integral Perspective Of Strategic Management, Nancy Landrum, Carolyn Gardner, David Boje Dec 2015

A Values-Based And Integral Perspective Of Strategic Management, Nancy Landrum, Carolyn Gardner, David Boje

Nancy E Landrum

Landrum, Gardner, and Boje apply a Model for Integral Strategy which uses internal, competitive, and external tiers of strategic planning to combine economic, social, and environmental organizational imperatives with values, social responsibility, and sustainability. Their approach seeks to balance short-term with long-term objectives and economic with non-economic concerns all while addressing the sustainability challenges facing organizations today.


Mobile Information Services Marketing: An Assessment Of Needs, Quality And Satisfaction, Shahriar Akter, Fumiyo Kondo Dec 2015

Mobile Information Services Marketing: An Assessment Of Needs, Quality And Satisfaction, Shahriar Akter, Fumiyo Kondo

Shahriar Akter

While user needs, service quality and satisfaction regarding most services have been well explored in academic literature, there exists little research on these factors with respect to mobile information services. This study taps into these voids and examines the impact of these factors on mobile information services marketing through an empirical investigation in Japan. It pursues a conceptual model based on the basic parameters of information marketing, that is, information needs, information quality and user satisfaction. The findings indicate that user perceived information services quality is determined by the quality of information delivery platform (affordability, availability, reliability, security and ease ...


Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy Dec 2015

Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

This study examines the effect that client size has on the relation between industry-specialist auditors and fraudulent financial reporting. Most of the major accounting firms have organized their audit practices along industry lines, reflecting a belief that industry specialization leads to higher quality audits. Furthermore, regulatory bodies and extant research suggests that larger clients have greater bargaining power and are more likely to be able to convince the auditor to acquiesce to aggressive accounting. Also, it may be more difficult for an auditor to possess industry expertise for larger clients who are likely to be more complex and operate in ...


User Perceived Service Quality Of Mhealth Services In Developing Countries, Shahriar Akter, John D'Ambra, Pradeep Ray Dec 2015

User Perceived Service Quality Of Mhealth Services In Developing Countries, Shahriar Akter, John D'Ambra, Pradeep Ray

Shahriar Akter

Health challenges present arguably the most significant barrier to sustainable global development. The introduction of ICT in healthcare, especially the application of mobile communications, has created the potential to transform healthcare delivery by making it more accessible, affordable and effective across the developing world. However, there is growing concerns about the quality of such services with regard to the robustness of the service delivery platform, knowledge and competence of the provider, privacy and security of information and above all, their effects on satisfaction, future use intentions and quality of life. The aim of this paper is to explore, analyze and ...


Service Quality Of Mhealth: Development And Validation Of A Hierarchical Model Using Pls, Shahriar Akter, John D'Ambra, Pradeep Ray Dec 2015

Service Quality Of Mhealth: Development And Validation Of A Hierarchical Model Using Pls, Shahriar Akter, John D'Ambra, Pradeep Ray

Shahriar Akter

Advancing research on service quality requires clarifying the theoretical conceptualizations and validating an integrated service quality model. The purpose of this study is to facilitate and elucidate practical issues and decisions related to the development of a hierarchical service quality model in mobile health (mHealth) services research. Conceptually, it extends theory by reframing service quality as a reflective, hierarchical construct and modeling its impact on satisfaction, intention to continue using and quality of life. Empirically, it confirms that PLS path modeling can be used to estimate the parameters of a higher order construct and its association with subsequent consequential latent ...


Development And Validation Of An Instrument To Measure User Perceived Service Quality Of Mhealth, Shahriar Akter, John D'Ambra, Pradeep Ray Dec 2015

Development And Validation Of An Instrument To Measure User Perceived Service Quality Of Mhealth, Shahriar Akter, John D'Ambra, Pradeep Ray

Shahriar Akter

The role of service quality in fostering the growth of mHealth services has gained much attention in the academic and practitioner communities. However, empirical research in this area has been beset by inadequate conceptualization and the lack of a validated scale. This study addresses these limitations by theoretically conceptualizing and empirically validating a multidimensional service quality scale in the mHealth context. The findings show that mHealth service quality is a hierarchical, multidimensional, and reflective construct, which consists of three primary dimensions and eight subdimensions. The results also confirm that the mHealth service quality scale is more effective at predicting satisfaction ...


Economics As A Cultural System, Raymond Benton Dec 2015

Economics As A Cultural System, Raymond Benton

Raymond Benton Jr.

This article is an attempt to think about economic theory. The vehicle for thinking about it will be anthropology's concept of culture; the end result will be to suggest that economics is a cultural system, more specifically, that economics is a sacred cultural system. In order to give expression to this view it will be necessary to first sketch the concept of culture as created and historically transmitted systems of symbols and meanings. The argument has been brief and suggestive rather than long and decisive; more exploratory than conclusive. If it is correct, or at least correct in its ...


Acute Effects Of Whole-Body Vibration On Lower Extremity Muscle Performance In Persons With Multiple Sclerosis, Kurt Jackson, Harold Merriman, Paul Vanderburgh, C. Brahler Dec 2015

Acute Effects Of Whole-Body Vibration On Lower Extremity Muscle Performance In Persons With Multiple Sclerosis, Kurt Jackson, Harold Merriman, Paul Vanderburgh, C. Brahler

C. Jayne Brahler

Background and Purpose: Whole-body vibration (WBV) is a relatively new form of exercise training that may influence muscle performance. This study investigated the acute effects of high (26 Hz) and low (2 Hz) frequency WBV on isometric muscle torque of the quadriceps and hamstrings in persons with multiple sclerosis (MS).

Participants and Method: Fifteen individuals (mean age = 54.6 years, SD = 9.6) with MS and Expanded Disability Status Scale (EDSS) scores ranging from 0-6.5 (mean = 4.2, SD = 2.3) participated in this randomized cross-over study. Following baseline measures of isometric quadricep and hamstring torque, subjects were exposed ...


Review Of The Livelihood Of Man By Karl Polanyi, Raymond Benton Dec 2015

Review Of The Livelihood Of Man By Karl Polanyi, Raymond Benton

Raymond Benton Jr.

A review of The Livelihood of Man by Karl Polanyi is presented.


Modeling The Effects Of Quality In A Transformative Health Service, Shahriar Akter, Umme Hani Dec 2015

Modeling The Effects Of Quality In A Transformative Health Service, Shahriar Akter, Umme Hani

Shahriar Akter

Understanding the effects of service quality on economic (i.e., continuance intentions) and social (i.e., quality of life) outcomes is critical to extend the focus of transformative service research. This study specifies mHealth as a transformative service and models the impact of its overall quality on satisfaction, continuance intentions and quality of life. Based on cognition - affective - conation chain, the conceptual model explicitly identifies convenience, confidence, cooperation, care and concern as the primary dimensions of mHealth service quality. The study validates the higher-order quality model and its association with subsequent latent variables using PLS path modeling. The findings confirm ...


The Impact Of Mobile Amusement Information On Use Behavior, Satisfaction, And Loyalty, Fumiyo Kondo, Jiro Hirata, Shahriar Akter Dec 2015

The Impact Of Mobile Amusement Information On Use Behavior, Satisfaction, And Loyalty, Fumiyo Kondo, Jiro Hirata, Shahriar Akter

Shahriar Akter

The relationship between satisfaction and loyalty has been well explored in services marketing or customer relationship management. In this study, the authors studied the relationship of 7 types of service variables under “amusement” factor. Amusement is one of the three factors extracted from 21 mobile information services. Among many different frameworks of satisfaction-loyalty, we used the framework of “past use behavior” on “satisfaction”, and then of “satisfaction” on “continued use intention” (or loyalty), resulting in a strong support of the existing model with positive significant influence on the both paths. Further, our research reveals that, on the both paths, there ...


Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy Dec 2015

Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5).We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited ...