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Full-Text Articles in Business

Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick Jan 2005

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 …


Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright Jan 2005

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 Jan 2005

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 Jan 2005

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 …


Using An Online Virtual Server To Simulate Network Administration, G, Kent Webb Jan 2005

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 Jan 2005

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 Jan 2005

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 …


Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky Jan 2005

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 …