Business Commons^™

How Will California’S Electric Vehicle Policy Impact State-Generated Transportation Revenues? Projecting Scenarios Through 2040, Asha Weinstein Agrawal, Hannah King, H. A. “Burt” Tasaico

Mineta Transportation Institute Publications

California faces unprecedented uncertainty about how much revenue the state will raise from a package of taxes on motor fuels and annual registration fees on light-duty vehicles that was established in 2017 by Senate Bill 1 (SB 1). The SB 1 taxes are by far the largest source of revenue that the State of California generates to support maintenance, operations, and improvements for state highways, and the funds also contribute substantially to local transportation and public transit budgets. To help policymakers navigate the uncertainty about future SB 1 transportation revenue, this study used spreadsheet models to project revenue from the …

The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais

The Contemporary Tax Journal

No abstract provided.

California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023

The Contemporary Tax Journal

No abstract provided.

H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang

The Contemporary Tax Journal

No abstract provided.

California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat

The Contemporary Tax Journal

No abstract provided.

Should State Land In Southern California Be Allocated To Warehousing Goods Or Housing People? Analyzing Transportation, Climate, And Unintended Consequences Of Supply Chain Solutions, Tianjun Lu, Jian-Yu Ke, Azure Fisher, Mahmoud Salari, Patricia Valladolid, Fynnwin Prager

Mineta Transportation Institute Publications

In response to COVID-19 pandemic supply chain issues, the State of California issued Executive Order (EO) N-19-21 to use state land to increase warehousing capacity. This highlights a land-use paradox between economic and environmental goals: adding warehouse capacity increases climate pollution and traffic congestion around the ports and warehouses, while there is a deficit of affordable housing and high homeless rates in port-adjacent underserved communities. This study aims to inform regional policymakers and community stakeholders about these trade-offs by identifying current and future supply of and demand for warehousing and housing in Southern California through 2040. The study uses statistical …

Metropolitan Transportation Commission Discretionary Transit Funding Methods Evaluation, Christopher E. Ferrell, John M. Eells, David Reinke, Richard Lee

Mineta Transportation Institute Publications

In 2021, the Santa Clara Valley Transportation Authority (VTA) approached the Mineta Transportation Institute (MTI) with a proposal to have MTI provide an evaluation of the Metropolitan Transportation Commission’s (MTC’s) operational discretionary funding allocation policies and methods for Bay Area transit operators. The research was done in two parts. Part 1 investigated MTC’s past and current allocation methods for discretionary operational transit funding programs; Part 2 involved the evaluation of outcomes if MTC employed alternative allocation methods. After the Part 1 review of MTC’s various transit funding programs, the federal pandemic relief funds and the Transportation Development Act/State Transit Assistance …

Investing In California’S Transportation Future: 2022 Public Opinion On Critical Needs, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This study surveyed 3,821 adults living in California about their general travel behaviors and resources, use of ride-hailing, performance ratings for the transportation system and agencies responsible for transportation, transportation system improvement priorities, and preference for how transportation funds are allocated. Key findings include the following: • Californians are multi-modal: Although driving was the most common mode, respondents reported that in the previous 30 days 66% had made a walk trip, 28% had used ridehailing, 25% had used public transit, and 22% had bicycled. • Although many respondents had at least once substituted ride-hailing for transit, walking, or bicycling and …

Economic Evaluation Of Route Choice Characteristics For Company Truck Drivers And Owner-Operator Truck Drivers In Southern California Freeways, Joseph J. Kim, Jose Alejandro Arroyo Turcios

Mineta Transportation Institute Publications

To contribute to the understanding of freeway capacity and financing options, this study evaluates the demand for truck-only toll lanes on Southern California freeways. The study implemented surveys to both company truck drivers and owner-operator truck drivers to estimate the value they place on time, reliability, and safety measures. The research team met face-to-face with both types of truck drivers near the Ports of Los Angeles and Long Beach to understand the drivers’ perspectives regarding truck-only toll lanes on Southern California freeways. A data set containing 45 surveys out of 62 survey responses were used for statistical analysis. The results …

What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Thirteen Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This report summarizes the results from the thirteenth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,620 respondents completed the online survey from January 31 to March 10, 2022. The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation …

Attention-Based Data Analytic Models For Traffic Flow Predictions, Kaushal Kumar, Yupeng Wei

Mineta Transportation Institute Publications

Traffic congestion causes Americans to lose millions of hours and dollars each year. In fact, 1.9 billion gallons of fuel are wasted each year due to traffic congestion, and each hour stuck in traffic costs about $21 in wasted time and fuel. The traffic congestion can be caused by various factors, such as bottlenecks, traffic incidents, bad weather, work zones, poor traffic signal timing, and special events. One key step to addressing traffic congestion and identifying its root cause is an accurate prediction of traffic flow. Accurate traffic flow prediction is also important for the successful deployment of smart transportation …

Trade And Transportation Talent Pipeline Blueprints: Building Universityindustry Talent Pipelines In Colleges Of Continuing And Professional Education, Tyler D. Reeb, Stacey Park

Mineta Transportation Institute Publications

The rapid adoption of transformational technologies along with other economic and cultural shifts, have created a gap between workers and the skills and knowledge necessary for in-demand occupations. Trade and Transportation Talent Pipeline Blueprints: Building University-Industry Talent Pipelines in Colleges of Continuing and Professional Education identifies the steps required to build talent pipelines that target in-demand trade and transportation occupations requiring specific degrees, certificates, and non-credit professional development. This report provides a literature review and labor market data analysis. It also includes documentation of methodology in planning a pilot program for Colleges of Professional and Continuing Education housed within each …

Subsidiary Staffing, Location Choice, And Shareholder Rights Effectiveness, Nathaniel C. Lupton, Vishaal Baulkaran, Yeonji No

Faculty Research, Scholarly, and Creative Activity

Institutional differences between countries influence strategic choices and performance of international businesses, but the unintended effects of legal institutions on firm legitimacy have received less attention. We argue that, while minority shareholder rights protection in an investment location does not directly protect shareholder interests abroad, the normative and mimetic effects it has on host country managers can mitigate agency problems. Using Japanese FDI established between 1986 and 2013 we find that (a) subsidiaries established in host countries with higher shareholder rights protection employ a smaller proportion of Japanese expatriates, (b) shareholder rights protection enhances a country’s FDI attractiveness, and (c) …

Retail Investor Attention And The Limit Order Book: Intraday Analysis Of Attention-Based Trading, Artem Meshcheryakov, Drew B. Winters

Faculty Research, Scholarly, and Creative Activity

We are the first to examine how intraday changes in retail investor attention, measured by hourly Google searches, affect trading activity and informativeness of trades. High levels of Google search activity are followed in the next hour by more intensive trading in all stocks. The increased trading activity is initiated by retail investors as evidenced by the reduced size of new orders. After googling a company, retail investors do not become informed in the traditional sense; rather, they act as noise traders, who mistake noise for information, as their orders are picked off by truly informed traders.

How Do Tourism Goal Disclosure Motivations Drive Chinese Tourists' Goal-Directed Behaviors? The Influences Of Feedback Valence, Affective Rumination, And Emotional Engagement, Lujun Su, Xiaojie Yang, Yinghua Huang

Faculty Research, Scholarly, and Creative Activity

Based on self-determination theory and the broaden-and-build theory of positive emotion, this study investigated the motivations of disclosing tourism goals on social media and its impacts on Chinese tourists' goal-directed behaviors (GDBs). We proposed and tested a mutual transformation model of tourism goal disclosure motivation under different conditions of feedback valence (positive vs. negative feedback) and examine the mediating role of tourists' affective rumination and emotional engagement. The results revealed that tourists driven by extrinsic motivations develop a stronger emotional engagement in their tourism goals and exhibit more GDBs after receiving positive feedback on their disclosed tourism goals. However, negative …

Factors Affecting Web-Based Social Service Referral Technology Adoption In The Nonprofit Sector, Elizabeth A. Hutton

Master's Projects

Nonprofits play a significant role in providing social services that increase communities' overall well-being (Ressler et al., 2021; Reckhow et al., 2019; Smith & Phillips, 2016), and adopting new technologies helps promote these positive outcomes (Hackler & Saxton, 2007). However, with new technologies emerging at a pace few nonprofit organizations can keep up with, how do nonprofit leaders decide which technologies to adopt given their limited resources? This study seeks to understand what factors affect nonprofit leaders' technology adoption decision-making. Online referral platforms are not new in health or homeless organizations. Web-based coordinated social service referral tools are more recently …

Evaluating The Entrepreneurship Ecosystem In Stockton, California, Angelina Abella

Master's Projects

In any community, entrepreneurs and small business owners play an important role in the fabric of the community. The concept of “community wealth-building” is the idea that cooperatives, Community Development Financial Institutes (CDFIs), impact investors, and local governments, can “...strengthen locally-rooted and locally-held businesses and investing vehicles…” (Field, 2015, n.p.). It is believed that keeping businesses local results in “...more local tax revenue, more local business activity and more local employment” (Field, 2015, n.p.).

Therefore, supporting an entrepreneur may contribute to the overall quality of life of the community by supporting them, their families, and their employees. This can be …

Gender-Based Characteristics Of Micro, Small And Medium-Sized Enterprises In An Emerging Country: Is This A Man’S World?, Angelica Maria Sanchez-Riofrio, Nathaniel C. Lupton, Segundo Camino-Mogro, Álvaro Acosta-Ávila

Faculty Research, Scholarly, and Creative Activity

Purpose: Worldwide, Ecuador is one of the countries with the most entrepreneurial activity from micro, small and medium-sized enterprises (MSMEs). However, the effect of adopting the US dollar (dollarization), over which the central bank has no control, combined with being mainly an exporter of primary products, as well as strategic currency devaluation by neighboring economies, has created a difficult situation, especially for Ecuadorian women’s MSMEs. This paper aims to study the relationship between female ownership and Ecuadorian MSMEs’ financial, economic and social outcomes.

Design/methodology/approach: The authors compile a near-population panel of 617,804 firm-year observations representing an unbalanced panel of 112,917 …

Achieving Excellence For California’S Freight System: Developing Competitiveness And Performance Metrics; Incorporating Sustainability, Resilience, And Workforce Development, Jian-Yu Ke, Fynnwin Prager, Jose Martinez, Chris Cagle

Mineta Transportation Institute Publications

This study explores the question of whether California's freight system is staying competitive with other US regions. A novel analytical framework compares supply chain performance metrics across multiple US states and regions for seaports, airports, highways, freight rail service, and distribution centers by combining the Performance Evaluation Matrix (PEM), Competitive Position Matrix (CPM), and Business Process Management (BPM) approaches. Analysis of industry data and responses from structured interviews with 30 freight industry experts across 5 transportation sectors suggests that California's freight system is competitive for seaports, airports, and freight rail; however, highways and distribution centers have room for improvement with …

Does Market Digitalization Always Benefit Firms? The Latin American Case, Angelica M. Sanchez-Riofrio, Nathaniel C. Lupton, John Gabriel Rodríguez-Vásquez

Faculty Research, Scholarly, and Creative Activity

Purpose

Prior research has found that firms' adoption of digital technologies (i.e. digitalization) enhances transaction efficiency and improves firm performance. However, this finding is based on the assumption that firms respond to consumers' adoption of digital technology (market digitalization) in a timely fashion. The study investigates the impact of market digitalization on firm performance in Latin America, where resistance to change is often higher, despite the positive impact on performance when companies respond to the environmental shock of digitalization by restructuring.

Design/methodology/approach

Using data from seven Latin American countries from 1997 to 2018 (Argentina, Brazil, Chile, Colombia, Peru, Venezuela and …

Terrorism Hazard And Infrastructure Projects: The Moderating Role Of Home Experience And Institutions, Alfredo Jiménez, Nathaniel C. Lupton

Faculty Research, Scholarly, and Creative Activity

This paper analyzes the impact of terrorism hazard on the performance of private participation infrastructure projects. Applying transaction cost theory, we hypothesize that terrorism hazard has a negative relationship with infrastructure project completion, and that host government accountability and investor experience with terrorism hazard have opposing impacts on this relationship. Host government accountability, we argue, produces higher indirect costs of managing terrorism hazard, which reduces investor confidence, and reinforces the negative relationship between terrorism hazard and the probability of satisfactory project completion. Conversely, investor’s experience with terrorism hazard increases investor confidence and hence partially mitigates the negative consequences of terrorism …

A Cultural Value Congruence Approach To Organizational Embeddedness, Emma Lei Jing, Nathaniel C. Lupton, Mahfooz A. Ansari

Faculty Research, Scholarly, and Creative Activity

Drawing on the person–organization fit theory, we investigate how the value congruence between employees’ collectivist values and their perception of organizational collectivism influences organizational embeddedness. Based on a survey of 515 working adults, the polynomial regression and response surface analysis results support that embeddedness is highest in the presence of both high individual and organizational collectivism. Additionally, the smaller the discrepancy between the two perceptions, the more embedded the employees. Our study contributes to the cultural perspectives in the organizational embeddedness research by theorizing and measuring the impact of collectivism at the individual level. The findings also contribute to the …

What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Twelve Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This report summarizes the results from the twelfth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,516 respondents completed the online survey from February 5 to 23, 2021.

The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation system, …

The Impact Of Integrating An Sbdc Program Into A College/University Career Center, Harshdeep Singh Nanda

Master's Projects

With a new approach for integrating the Small Business Development Center (SBDC) program in Alameda County, the Ohlone Community College District (Ohlone College) has introduced a new model for hosting an SBDC program on a college/university campus. While many other educational institutions across the nation have hosted an SBDC program (Cook Center for Entrepreneurship - Ivy Tech Community College of Indiana, n.d.; University of Scranton Small Business Development Center (SBDC) | Helping NEPA & Northern Tier Small Businesses Start, Grow & Prosper., n.d.; Olson, 2006), most have treated the program as a separate entity or department, often leading to the …

Surface Transportation Supply Chain Security: Creating A Blueprint For Future Research, Frances Edwards, Joseph Szyliowicz, Dan Goodrich, William Medigovich, Liz Lange, Autumn Anderton

Mineta Transportation Institute Publications

Ninety percent of the world’s trade goods travel by surface transportation, using maritime, road and rail assets. The security of the goods in transit, the infrastructure supporting the movement, and the vehicles, are required to ensure that international commerce proceeds successfully. Much has been written about the surface supply chain itself, but little has focused on the security of these components. This report provides a guide for those wanting an increased understanding of the security issues that supply chain surface transportation systems confront and a blueprint to guide their future research.

Taking Advantage Of Institutional Weakness? Political Stability And Foreign Subsidiary Survival In Primary Industries, Nathaniel C. Lupton, Donya Behnam, Alfredo Jiménez

Faculty Publications

Purpose

This paper aims to investigate the extent to which locating primary industry subsidiaries in politically unstable countries impacts their survival. The authors argue that foreign multinational enterprises in less stable political environments can shape policies that are impactful on the costs of operating in primary industries and avoid compliance with more stringent policies at home.

Design/methodology/approach

Using a sample of 753 primary sector investments of Japanese multinational enterprises during the period 1986 to 2013, the authors conduct a parametric survival analysis of the relationship between political stability and subsidiary survival.

Findings

Political instability has a slight, curvilinear relationship with …