Business Commons^™

California Off-Road Engines And Components Life Span Assessment, Michael Mccullough, Lynn Hamilton

Agribusiness

The useful life and warranty periods for off-road equipment in California for engines rated at 37 kilowatts (kW) and greater have not been updated since the Tier 1 rule phased in from 1996 to 2000; for engines rated below 37 kW, not since the Tier 2 and Tier 3 rules phased in from 2000 to 2008. The California Air Resources Board (CARB) staff is seeking information regarding useful life and warranty to evaluate whether amendments to those requirements are necessary after two decades of technology advancement.

Cal Poly researchers called 55 service providers across the state of California to collect …

Light Bulb Moments: Where Do Student Entrepreneurs Get Their Ideas, Stern Neill, Mark Bieraugel

Marketing

Understanding how to support creative ideation is an important, yet, elusive, issue for marketing educators. To shed light, this study proposes ideation as a malleable state influenced by “outside-the-brain” resources. By examining venture concept ideation, this study captures the ideation–environment relationship using experience sampling to tap into the daily lives of student entrepreneurs. The findings identify how entrepreneurial ideas emerge from specific external interactions and engagements, which are contextualized using two Japanese conceptualizations of space, ba (場) and ma (間). The results inform both marketing education and entrepreneurial marketing.

Assessing The Cost And Fuel Consumption Of Off-Road Agricultural Equipment, Michael Mccullough, Lynn Hamilton, Cory Walters

Agribusiness

Since 1995, U.S. Environmental Protection Agency (EPA) emission rules have mandated that off-road engine manufacturers gradually phase in lower emitting diesel engines across all tractor and other off-road equipment sold in the United States. Starting in 1996 with Tier 1 emission standards for tractors between 175-750 horsepower (hp), all tractors were scheduled to be rated as Tier 4 Final by 2015. During the transition period, emission credit agreements made between manufacturers and EPA allowed for nonattainment of some tractors such that several tractor models were produced post 2015 that did not meet Tier 4 Final standards. Tier 4 standards are …

Linking Managerial Capital With Explorative Strategy And Growth In China, Stern Neill, Minhua Wu, Terry W. Noel

Marketing

Purpose –This study aims to consider the effect of managerial capital (psychological, intellectual and social) on business strategy and growth. Per upper echelon theory, managerial capital enables high-level managers to drive firm performance in uniquely personal ways. The authors test the effects of managerial capital on a manager’s dominant regulatory focus (promotion and prevention balance) and whether having an explorative strategy mediates the relationship between dominant regulatory focus and the percentage of business unit growth expected from new lines of business.

Design/methodology/approach – Survey data from a sample of 211 Chinese executives were used to assess measurement and test …

Apple’S Cost-Sharing Arrangement: Frankenstein’S Monster, David G. Chamberlain, Stephen L. Curtis

Accounting

In this two-part report, Curtis and Chamberlain break down Apple’s cost-sharing arrangement and explain how corporate taxpayers have been able to exploit the cost-sharing regulations to shift hundreds of billions or even trillions in U.S. profits offshore with little or no IRS detection or enforcement.

Assessing The Economic Impacts Of Agricultural Equipment Emission Reduction Strategies On The Agricultural Economy In The San Joaquin Valley: Phase Two, 2018 Costs, Michael Mccullough, Lynn Hamilton

Agribusiness

This study is the second phase in a series of studies developed in collaboration with experts to understand the regulatory environment faced by farmers in the San Joaquin Valley (SJV) of California. In 2018 the first phase, “A Framework for Assessing the Economic Impacts of Agricultural Equipment Emission Reduction Strategies on the Agricultural Economy in the San Joaquin Valley”, was completed (McCullough et al., 2018). A major component of that project was a series of 22 case studies that focused on assessing the total cost of regulatory requirements for farms in 2012 compared to their individual costs of production. These …

Trust Transfer And The Intention To Use App-Enabled Carpooling Service, Minhua Wu, Stern Neill

Marketing

In China, with the rapid dissemination of mobile communications technology along with congested traffic and increasingly expensive transportation costs, consumers are turning to smartphone-enabled, ride-sharing services. Sharing economy requires trust in strangers. Based on trust transfer theory and a dyadic conceptualization of trust from cognitive to affective, the purpose of this study is to examine trust building through the use of Didi, a third-party, ride-sharing platform that mediates exchanges among strangers.

Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain

Accounting

In this article, Chamberlain analyzes the EU General Court ruling in Apple, and examines state aid and transfer pricing in the EU, with a focus on (and as an advocate for) the existence of an autonomous arm’s-length principle.

The Economic Impact On The Local Economy Of Irrigated Agriculture In The Paso Robles Area And Potential Impacts Of The Sustainable Groundwater Management Act, Lynn Hamilton, Michael Mccullough

Agribusiness

The purpose of this study is to analyze the economic impact of the agricultural and wine industry within the Paso Robles Subbasin and AVA and San Luis Obispo County and to assess the economic impact of potential changes in the agricultural industry as a result of the Paso Robles Subbasin Groundwater Sustainability Plan that will reduce water allocations and/or increase the cost of water in the basin from 2020 – 2040 and beyond.

The Groundwater Sustainability Plan submitted to the state Department of Water Resources notes that if water use and precipitation patterns continue, the basin will be in overdraft …

How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain

Accounting

In this report, Chamberlain explores how the Tax Court, on remand in Medtronic, can address the challenge of determining arm’s-length transfer prices when one of the related parties bears substantial risk but owns no valuable intangible property.

Disappearing Forks And Magical Airdrops, David G. Chamberlain, Rodney P. Mock, Kathryn Kisska-Schulze

Accounting

In this article, the authors argue that the IRS misguides taxpayers because it confuses cryptocurrency hard forks and airdrops in newly issued Rev. Rul. 2019-24.

A Decade Of Change: A Case Study Of Regulatory Compliance Costs In The Produce Industry, Lynn Hamilton, Michael Mccullough

Agribusiness

Regulatory pressure is a source of increasing concern to the California agricultural industry. In the decade since 2006, new rules at both the state and federal levels have imposed significantly higher regulatory burdens on growers, specifically with respect to food safety, water quality, labor wages, air quality; and worker health and safety. Additional regulations are in process as the Sustainable Groundwater Management Act is developed at the local levels for implementation in 2022, and minimum wage and overtime laws for farmworkers are phased in, also by 2022.

Previous studies regarding the regulatory environment in California have quantified the total cost …

Section 199a: Job Creator Or Tax Giveaway?, Rodney P. Mock, David G. Chamberlain

Accounting

In this report, Mock and Chamberlain discuss section 199A and its inconsistencies regarding job creation policy.

The Influence Of Managerial Optimism And Self-Regulation On Learning And Business Growth Expectations Within An Emerging Economic Context, Stern Neill, Raghuvar Dutt Pathak, Barbara A. Ribbens, Terry W. Noel, Gurmeet Singh

Marketing

This paper examines psychological and behavioral mechanisms that underlie business growth expectations by examining how managerial optimism and self-regulatory focus influence learning behaviors. To empirically examine these relationships, the study situates in a resource-constrained business context by studying managers in two Pacific Island economies. Results indicate that a positive view toward gains encourages exploratory learning in unknown situations; whereas, a less optimistic disposition and avoidance are related to exploitative learning. This finding is consequential as managerial learning that leans toward development of new insights and possibilities is associated with greater business growth expectations versus learning that adheres to familiar and …

Distinguishing Entrepreneurial Approaches To Opportunity Perception, Stern Neill, Lynn E. Metcalf, Jonathan L. York

Marketing

Purpose – Whether opportunities are discovered or created by entrepreneurs is a foundational question in entrepreneurship research. The purpose of this paper is to examine women entrepreneurs in high-growth new ventures and explore the cognitive resources that distinguish between three approaches to opportunity perception: opportunity discovery; opportunity creation; and a combined discover-create (ambidextrous) approach.

Design/methodology/approach – Using questionnaire responses from 165 women entrepreneurs in highgrowth new ventures, K-means clustering was used to determine three approaches to opportunity perception. The cognitive resources associated with each approach were then identified using multiple discriminant analysis. Finally, multivariate analysis of variance was conducted to …

The Impact Of Peer Mentoring On Marketing Content Mastery, Lynn E. Metcalf, Stern Neill, Lisa R. Simon, Sharon Dobson, Brennan Davis

Marketing

This article describes and assesses a course design that uses peer mentors to facilitate a collaborative, hands-on learning experience in an introductory marketing course. Results demonstrate that peer mentoring increased content mastery and had a positive effect on students’ perceptions of the learning experience. Peer marketing mentors, along with the faculty team, achieved success in providing a demanding and engaging learning environment that meets the needs of learners and equips them with content knowledge required of career-ready professionals. A step-by-step guide is provided to enable others to develop a similar experience for students in their institutions.

Fruit And Vegetable Consumption Of College Students: What Is The Role Of Food Culture?, Christiane Schroeter, Lisa A. House

Agribusiness

Our primary objective is to assess the role of culture by linking college students’ current consumption of fruits and vegetables with their produce consumption levels while with family. Using a Tobit model, we analyzed data from an online survey with college students. Family consumption of fruits was highly predictive of the individual’s consumption of fruits. For each unit increase in the reported consumption of fruits (vegetables) with the family, the respondents’ fruit (vegetable) consumption at school increased by 0.65 (0.30) units compared to the base consumption level of 1.95 (1.82) times of fruit intake per day.

Seeing What Others Miss: A Study Of Women Entrepreneurs In High-Growth Startups, Stern Neill, Lynn E. Metcalf, Jonathan L. York

Marketing

A pressing question in entrepreneurial research is where opportunities come from. Prior research indicates that some opportunities stem from known parameters and outcomes; some are discovered through engagement with unknown but knowable factors; and others are unknowable until brought into being through a creative process. This paper explores the second and more prevailing view in entrepreneurial research – that individuals discover business opportunity – and examines how high-growth entrepreneurs perceive opportunity through engagement with the world. Survey results, based on responses from 165 women entrepreneurs in high-growth startups, indicate that individuals with a strong discover mindset act and think in …

A Healthy Indulgence? Wine Consumers And The Health Benefits Of Wine, Lindsey Higgins, Erica Llanos

Agribusiness

Heart disease is the leading cause of death in the US. Moderate red wine consumption has been linked to a reduction in the risk of death by heart disease and heart attack by 30–50%. With about 600,000 people dying from heart disease in the US each year, red wine has become increasingly popular among health conscious consumers. Wine is often touted for its potential health benefits, but to what extent is “health” a factor when consumers make their consumption decisions for alcoholic beverages? This study aims to further understand how consumers make their beverage choices and to understand the role …

Children's Food Security And Participation In The National School Lunch Program, Ariun Ishdorj, Lindsey Higgins

Agribusiness

In 2013 nearly 8.6 million U.S. children lived in households in which one or more child was food insecure. The National School Lunch Program (NSLP) is one of the largest federally funded food and nutrition assistance programs that aims to provide nutritious, well-balanced lunches for school-age children. Given the important role this program plays on food and nutrient intake of school-age children, we examined the relationship between participation in NSLP and children's food security status. After controlling for the endogeneity of the program participation we found that program participation have positive effect on food insecure and marginally food secure children, …

Coaching Student Teams: Guiding Students Through Team-Based Learning Experiences, Lindsey M. Higgins

Agribusiness

No abstract provided.

Technological Change In The Wine Market? The Role Of Qr Codes And Wine Apps In Consumer Wine Purchases, Lindsey M. Higgins, Marianne Mcgarry Wolf, Mitchell J. Wolf

Agribusiness

As an experiential good, wine purchases in the absence of tastings are often challenging and information-laden decisions. Technology has shaped the way consumers negotiate this complex purchase process. Using a sample of 631 US wine consumers, this research aims to identify the role of mobile applications and QR codes in the wine purchase decision. Results suggest that wine consumers that consider themselves wine connoisseurs or experts, enjoy talking about wine, and are interested in wine that is produced locally, organically, or sustainably are more likely to employ technology in their wine purchase decision. While disruption appears to have occurred on …

Technology And Marketing Capabilities In A Developing Economic Context: Assessing The Resource-Based View Within A Boundary Condition, Stern Neill, Gurmeet Singh, Raghuvar Dutt Pathak

Marketing

While prior research confirms a positive relationship between organizational capabilities and performance in more developed and emerging economies, this research investigates technology and marketing capabilities in enterprises operating in a highly constrained economic context. Additionally, this research examines how managerial thinking and action influences the development of technology and marketing capabilities, which has received limited investigation in any economic context. Data were gathered by surveying managers in Fiji, Samoa, and Tonga, representing isolated economies with underdeveloped product markets. Results confirm the capability-performance relationship and also support the positive influence of entrepreneurial and learning orientations on technology and marketing capability development.

Strategic Risk Management And Agribusiness, Steven Slezak

Agribusiness

No abstract provided.

Agribusiness Strategy Formulation: What Is Strategy?, Steven Slezak

Agribusiness

No abstract provided.

A Margin Risk Approach To Risk Analysis And Risk Management In Agriculture, Jay Noel, Steven Slezak

Agribusiness

No abstract provided.

The Economics Of Health And Vitamin Consumption, Christiane Schroeter, Sven Anders, Andrea Carlson

Agribusiness

We estimate the impact of vitamin supplement intake, lifestyle, health indicators, food culture, and demographics on diet quality outcomes as measured by the Healthy Eating Index–2005 (HEI). Our data consists of U.S. adults who participated in the 2003–2004 National Health and Nutrition Examination Survey. Alternative instrumental variable estimators explicitly address issues of endogeneity and complex sample design. Our empirical analysis demonstrates that diet quality is strongly interrelated with food culture. We suggest that vitamin consumption serves as another marker for healthy eating. This finding emphasizes the need to employ economic modeling when developing public policy to reduce obesity.

When Do Fat Taxes Increase Consumer Welfare?, Jayson L. Lusk, Christiane Schroeter

Agribusiness

Previous analyses of fat taxes have generally worked within an empirical framework in which it is difficult to determine whether consumers benefit from the policy. This note outlines on simple means to determine whether consumers benefit from a fat tax by comparing the ratio of expenditures on the taxed good to the weight effect of the tax against the individual's willingness to pay for a one-pound weight reduction. Our empirical calculations suggest that an individual would have to be willing to pay about $1500 to reduce weight by one pound for a tax on sugary beverages to be welfare enhancing. …

The Impact Of Food Environment On Private Label Versus Branded Produce Choice, Christiane Schroeter, Xiaowei Cai

Agribusiness

Over the past two decades, retailers are providing more Private label foods (PL), which are directly competing with the National brand (NB) products. For years, PLs competed as generic and cheaper versions with their high-priced NB substitute. However, modern PLs have improved in product quality relative to NBs and are available in the premium, organic, and even produce sections with the goal to distinguish themselves from their competitors’ product lines. One of the fastest growing segments in the produce industry consists of triple-washed cello-packed spinach. Using a two-step Heckman model, we determine the impact of household purchase information, demographics, and …

Using Social Media To Enhance Learning Through Collaboration In Higher Education: A Case Study, Marianne Mcgarry Wolf, Mitch Wolf, Tom Frawley, Ann Torres, Shane Wolf

Agribusiness

Bradley and McDonald in a Harvard Business Review Blog discuss the difference between knowledge management and social media. They indicate that knowledge management is when company management tells employees what they need to know. In higher education faculty practice knowledge management by telling the students what they need to know. Social media is a method peers use to show connections the content they think is important. Bradley and McDonald believe that organizations can gain value from social media through mass collaboration. Mass collaboration occurs with “social media technology, a compelling purpose, and a focus on forming communities” (Bradley and McDonald, …