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- Refereed Articles (8)
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Articles 1 - 17 of 17
Full-Text Articles in Business
The Bottom Line And The Seminary, Asbjorn Osland, M. Ankeny
The Bottom Line And The Seminary, Asbjorn Osland, M. Ankeny
Faculty Publications, School of Management
No abstract provided.
How To Start A University Business Plan Competition: The Experience Of San Jose State University, Michael Solt, Asbjorn Osland, Anuradha Basu
How To Start A University Business Plan Competition: The Experience Of San Jose State University, Michael Solt, Asbjorn Osland, Anuradha Basu
Faculty Publications
San Jose State University’s Silicon Valley Center for Entrepreneurship has hosted a business plan competition for the last two academic years. The purpose of the Silicon Valley Business Plan Competition (SVBPC) is to stimulate interest in entrepreneurship among students and help to create new start-ups. The winners have typically been MBA students with an engineering background. This paper documents the process of planning and implementing the SVBPC as it has evolved at San Jose State University (SJSU), the resources required, and the key challenges encountered in organizing this annual event and widening participation in the competition. The paper reports on …
San Jose State University Based Incubators: Loosely Coupled Elements In Silicon Valley’S Entrepreneurial System, Asbjorn Osland, Burton Dean
San Jose State University Based Incubators: Loosely Coupled Elements In Silicon Valley’S Entrepreneurial System, Asbjorn Osland, Burton Dean
Faculty Publications
The San Jose Redevelopment Agency (RDA) fostered and continues to nurture incubators. In partnership with the RDA, San Jose State University (SJSU), through its Foundation, operates four fairly autonomous loosely coupled university based incubators (UBIs). Their primary mission is to develop start-ups. They also provide excellent learning opportunities for students. What they have not done is commercialize university or faculty intellectual property. The incubator directors are experienced business people who have the business acumen to nurture start-ups successfully, which they have done. The RDA, SJSU, the UBIs, and the incubator directors are all part of the entrepreneurial system that characterizes …
Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick
Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick
Faculty Publications
A theoretical model is presented that identifies environmental and organizational characteristics that affect human resource (HR) performance in an organization. Specifically, we address the issue of when and under what circumstances does HR outsourcing contribute value to the firm by attempting to identify environmental and organizational characteristics that affect HR department performance and how HR outsourcing mediates that relationship. We propose that supplier competition in the HR provider market has a direct effect on the amount of HR outsourcing which in turn has a direct effect on HR performance. Environmental uncertainty (primary, competitive, and supplier) is proposed to moderate the …
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
Faculty Publications
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Faculty Publications
The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Faculty Publications
No abstract provided.
Using An Online Virtual Server To Simulate Network Administration, G Kent Webb
Using An Online Virtual Server To Simulate Network Administration, G Kent Webb
G. Kent Webb
Participants in the rapidly changing computer networking arena face the significant challenge of keeping up with technologies that are often expensive to deploy, making it particularly difficult to gain hands-on experience. A survey of current job descriptions indicates that Microsoft systems continue to experience strong interest among employers. Learning alternatives are considered with a focus on a new solution to the problem of hands-on experience that has been provided by Microsoft, a virtual server lab that is available on-line and is free. Features of this virtual lab are explained, and the results of an experiment to integrate this lab into …
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Faculty Publications
The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …
The Bottom Line And The Seminary, Asbjorn Osland, M. Ankeny
The Bottom Line And The Seminary, Asbjorn Osland, M. Ankeny
Asbjorn Osland
No abstract provided.
Using An Online Virtual Server To Simulate Network Administration, G, Kent Webb
Using An Online Virtual Server To Simulate Network Administration, G, Kent Webb
Faculty Publications, Information Systems & Technology
Participants in the rapidly changing computer networking arena face the significant challenge of keeping up with technologies that are often expensive to deploy, making it particularly difficult to gain hands-on experience. A survey of current job descriptions indicates that Microsoft systems continue to experience strong interest among employers. Learning alternatives are considered with a focus on a new solution to the problem of hands-on experience that has been provided by Microsoft, a virtual server lab that is available on-line and is free. Features of this virtual lab are explained, and the results of an experiment to integrate this lab into …
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Annette M. Nellen
No abstract provided.
Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick
Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick
Meghna Virick
A theoretical model is presented that identifies environmental and organizational characteristics that affect human resource (HR) performance in an organization. Specifically, we address the issue of when and under what circumstances does HR outsourcing contribute value to the firm by attempting to identify environmental and organizational characteristics that affect HR department performance and how HR outsourcing mediates that relationship. We propose that supplier competition in the HR provider market has a direct effect on the amount of HR outsourcing which in turn has a direct effect on HR performance. Environmental uncertainty (primary, competitive, and supplier) is proposed to moderate the …
A Chronicle Of Global Evolution Of Product Warranty, Arvinder S. Loomba
A Chronicle Of Global Evolution Of Product Warranty, Arvinder S. Loomba
Arvinder S. Loomba
This article provides a chronological account of the evolution of the concept of product warranty and its development over the four millennia to its present state at the dawn of twenty-first century A.D. This study examines how the concept of product warranty originated and illustrates how this concept was an integral element of accepted business practices in commerce and trade over the ages in almost all civilizations spanning the entire globe. The civilizations include the Babylonian and Assyrian civilizations of twenty-first century B.C., the Roman era of the fifth century B.C., Bavarian rule at the start of the Christian era, …
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
Mary F. Calegari
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …
A Chronicle Of Global Evolution Of Product Warranty, Arvinder S. Loomba
A Chronicle Of Global Evolution Of Product Warranty, Arvinder S. Loomba
Faculty Publications, School of Management
This article provides a chronological account of the evolution of the concept of product warranty and its development over the four millennia to its present state at the dawn of twenty-first century A.D. This study examines how the concept of product warranty originated and illustrates how this concept was an integral element of accepted business practices in commerce and trade over the ages in almost all civilizations spanning the entire globe. The civilizations include the Babylonian and Assyrian civilizations of twenty-first century B.C., the Roman era of the fifth century B.C., Bavarian rule at the start of the Christian era, …
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Faculty Publications
There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …