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Articles 1 - 13 of 13
Full-Text Articles in Business
Should Kiva Pay Interest To Lenders, Asbjorn Osland
Should Kiva Pay Interest To Lenders, Asbjorn Osland
Asbjorn Osland
The case covers Kiva, a 501(c)(3) tax-exempt charity working in the microfinance industry. Through it, people lend money to the working poor of the Third World. Lenders select businesses from the website. They then receive periodic updates and can reclaim the paid back loans, donate the money, or lend the paid principal again. The dilemma faced by Kiva's leadership team is whether or not to pay lender’s interest.
Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch
Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch
Annette M. Nellen
Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Annette M. Nellen
The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.
Global Leadership, Joyce S. Osland
Poverty And The Multiple Stakeholder Challenge For Global Leaders, Carol Reade, Anne Marie Todd, Asbjorn Osland, Joyce Osland
Poverty And The Multiple Stakeholder Challenge For Global Leaders, Carol Reade, Anne Marie Todd, Asbjorn Osland, Joyce Osland
Anne Marie Todd
The article presents a case study in which business leaders deal with challenging problems related to poverty, involving multiple stakeholders. This emphasizes the importance of training prospective global leaders to manage stakeholder relationships and engage in stakeholder dialogue. The authors highlight the stakeholder role played by nongovernmental organizations and include a simulation that develops stakeholder dialogue skills. They identify practical lessons and assumptions underlying business education that are not shared by all stakeholders in the context of poverty.
Neighborhood Crime And Non-Auto Mode Choice, Shishir Mathur, Christopher Ferrell, Emy Mendoza
Neighborhood Crime And Non-Auto Mode Choice, Shishir Mathur, Christopher Ferrell, Emy Mendoza
Shishir Mathur
No abstract provided.
A Web Search Model For Strategic Decision Making, Shailaja Venkatsubramanyan, S. K. Kwan
A Web Search Model For Strategic Decision Making, Shailaja Venkatsubramanyan, S. K. Kwan
Shailaja Venkatsubramanyan
Search services are now ubiquitously employed in satisfying the information needs of managers and business analysts involved in strategic decision making. In this paper, we propose a model of a user’s interaction with a search service in satisfying information needs and empirically evaluate the principal factors involved. Findings indicate that the information need type influences the search process more significantly than the specific search service being used. Consequently, managers and business analysts should pay particular attention to the types of information needs involved in a strategic decision.
Using Google Keyword Statistics To Explain Changes In Traffic To Internet Sites Related To Global Environmental Management, G. Kent Webb
Using Google Keyword Statistics To Explain Changes In Traffic To Internet Sites Related To Global Environmental Management, G. Kent Webb
G. Kent Webb
Google recently provided a keyword statistics tool to support its “AdWords” program that conducts a deep evaluation of individual web sites. It provides detailed information on the keywords in the site and an index of monthly and average statistics for these keywords over the past year for users of the Google search engine. The data is intended to help with the design of internet sites and to support bidding for keywords that when purchased become AdWords that draw traffic through the sponsored links of Google search. This paper describes an analysis of the traffic, keywords, and search rank results for …
Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana
Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana
Howard W. Combs
The elderly market is critically important to many businesses due to its growing size and expanding economic potential. Lifestyles or psychographics have emerged as a viable means of determining market segments for this market. This research examined the relationship between lifestyle segments and retail patronage behavior of mature consumers in Thailand. Three lifestyle or psychographic segments of mature consumers, family oriented, young and secure, and quiet introverts demonstrated a low positive relationship with patronage behavior. Two additional lifestyle segments, active retiree and self reliant, demonstrated norelationship.
Window Dressing In Reported Earnings, L. Guan, Steven D. He, J. Mceldowney
Window Dressing In Reported Earnings, L. Guan, Steven D. He, J. Mceldowney
Steven D. He
The article discusses the use of the term "window dressing," a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives.
The Impact Of A Marketing Information System: A Case Study Of Smart-Baltimore, Tanvi Kothari, D. R. Fesenmaier, Z. Xiang
The Impact Of A Marketing Information System: A Case Study Of Smart-Baltimore, Tanvi Kothari, D. R. Fesenmaier, Z. Xiang
Tanvi Kothari
The purpose of this study is to use existing theories of technology and organizational change to assess the impact of technology implementation within the context of the tourism industry. The framework is applied as a case study to analyze the perceived implications of implementing a destination marketing information system by the Baltimore Area Convention and Visitors Bureau. The results of the study indicate that the most important value of the system is the richness and timeliness of information. The key informants perceive that this system will not only impact the marketing activities at the organization but will not influence the …
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Annette M. Nellen
No abstract provided.
Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto
Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto
Mary F. Calegari
No abstract provided.