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San Jose State University

2007

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Articles 1 - 25 of 25

Full-Text Articles in Business

Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen Oct 2007

Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen

Faculty Publications

If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.


Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen Oct 2007

Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen

Annette M. Nellen

If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.


Understanding The Effectiveness Of Product Placement: The Roles Of Placement Congruency And Information Processing, Kavita Jayaraman, Jing Zhang Aug 2007

Understanding The Effectiveness Of Product Placement: The Roles Of Placement Congruency And Information Processing, Kavita Jayaraman, Jing Zhang

Faculty Publications

This project examined the influence of placement congruency and information processing on the effectiveness of product placement in a TV sitcom. In an experiment, we found that compared to an incongruently placed product, a congruently placed product elicited lower level of product recall, but more favorable product attitudes among respondents. Moreover, this attitudinal effect was more pronounced when the respondents engaged in incidental (vs. deliberate) information processing when they watched the TV program.


Overtime Exemptions: The Impact Of The Department Of Labor’S New Regulations On The Quickservice Restaurant Industry, W. Werner, Andrew H. Feinstein, C. E. Hardigree Jan 2007

Overtime Exemptions: The Impact Of The Department Of Labor’S New Regulations On The Quickservice Restaurant Industry, W. Werner, Andrew H. Feinstein, C. E. Hardigree

Office of the Provost Scholarship

On April 20, 2004, the U.S. Department of Labor released its final revised regulations governing the so-called “white collar” exemptions from overtime pay requirements under the Fair Labor Standards Act. The revised regulations, which became effective August 23, 2004, contain several significant changes to the qualifications for executive and managerial exemptions that are likely to be particularly important to the Quickservice Restaurant (QSR) industry. This paper reviews the regulatory changes and assesses the actual and potential impact of the new regulations on the QSR industry, and concludes with recommendations to avoid the increasing legal risk of claims by salaried managers …


Housing Silicon Valley: A 20 Year Plan To End The Affordable Housing Crisis, Shishir Mathur, Alicia Parker Jan 2007

Housing Silicon Valley: A 20 Year Plan To End The Affordable Housing Crisis, Shishir Mathur, Alicia Parker

Faculty Publications, Urban and Regional Planning

No abstract provided.


High-Speed Rail Projects In The United States: Identifying The Elements Of Success Part 2, Allison Decerreno, Shishir Mathur Jan 2007

High-Speed Rail Projects In The United States: Identifying The Elements Of Success Part 2, Allison Decerreno, Shishir Mathur

Faculty Publications, Urban and Regional Planning

No abstract provided.


Entrepreneurship On Web 2.0, Richard Sessions, M. L. Roldan, S. Iyer Jan 2007

Entrepreneurship On Web 2.0, Richard Sessions, M. L. Roldan, S. Iyer

Faculty Publications, Information Systems & Technology

No abstract provided.


Repertorio Delle Imprese Attive All’Interno Del Distretto Della Meccatronica Di Reggio Emilia: Produzioni E Competenze Distintive, Diego Maria Macrì, Milena Benatti, Fabiola Bertolotti, Elisa Mattarelli, G. Nigro Jan 2007

Repertorio Delle Imprese Attive All’Interno Del Distretto Della Meccatronica Di Reggio Emilia: Produzioni E Competenze Distintive, Diego Maria Macrì, Milena Benatti, Fabiola Bertolotti, Elisa Mattarelli, G. Nigro

Faculty Publications, School of Management

No abstract provided.


Tackling The Monday Morning Quarterback: Applications Of Hindsight Bias In Decision-Making Settings, T. A. Louie, Mahesh N. Rajan, Robert E. Sibley Jan 2007

Tackling The Monday Morning Quarterback: Applications Of Hindsight Bias In Decision-Making Settings, T. A. Louie, Mahesh N. Rajan, Robert E. Sibley

Faculty Publications

Extant research has focused largely on what causes hindsight distortion. In contrast, this work examines applied aspects related to the bias in decision-making environments. A conceptual framework is provided and recent real–world examples are presented to outline how decision makers—and those who observe them—show hindsight effects. Then, both negative and positive consequences of the bias are outlined. Strategies are presented to reduce negative effects that occur when decision makers show hindsight distortion. Finally, because it is often not possible to avoid or to correct others' hindsight–tainted evaluations, suggestions for coping with the bias are discussed.


Outsourcing In Biopharmaceutical Industry: India's Value Propositions, S. Dhar, Mahesh N. Rajan Jan 2007

Outsourcing In Biopharmaceutical Industry: India's Value Propositions, S. Dhar, Mahesh N. Rajan

Faculty Publications

In this paper we discuss the rationale behind biopharmaceutical outsourcing. We then discuss the benefits, challenges, current trends and market opportunities. From January 2005, India has agreed to comply with the product patent protection in accordance with the obligation under the TRIPS Agreement of the WTO. This has created new opportunities as well as challenges for the Indian biopharmaceutical companies. We analyze the value proposition of India as a suitable destination for outsourcing in biopharmaceutical industry in this new business environment. This research will help managers to understand the benefits of biopharmaceutical outsourcing along with its challenges under the current …


From The Classroom To The Boardroom: How Understanding 'The Rules' Of Dating Can Help Undergraduate Business Students Practice 'The Rules' Of Effective Career Communication, Marilyn K. Easter, T Clark, M Clark Jan 2007

From The Classroom To The Boardroom: How Understanding 'The Rules' Of Dating Can Help Undergraduate Business Students Practice 'The Rules' Of Effective Career Communication, Marilyn K. Easter, T Clark, M Clark

Faculty Publications

No abstract provided.


Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black Jan 2007

Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black

Faculty Publications

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …


A Framework For Aligning Testing And Development, Colin Onita, Jasbir Dhaliwal Jan 2007

A Framework For Aligning Testing And Development, Colin Onita, Jasbir Dhaliwal

Faculty Publications

Strategic alignment between an organization’s business strategy/capabilities and those of its information technology (IT) unit has been researched extensively and has found significant application in industry in the last decade. Given the critical interdependencies between development and testing groups within a corporate IT unit, this paper presents a similar alignment model for ensuring that these two functions work together effectively in meeting corporate IT goals pertaining to building new systems. This development-testing alignment (DTA) model is described and an overarching research framework for investigating its value and application is presented.


Housing Silicon Valley: A 20 Year Plan To End The Affordable Housing Crisis, Shishir Mathur, Alicia Parker Jan 2007

Housing Silicon Valley: A 20 Year Plan To End The Affordable Housing Crisis, Shishir Mathur, Alicia Parker

Shishir Mathur

No abstract provided.


High-Speed Rail Projects In The United States: Identifying The Elements Of Success Part 2, Allison Decerreno, Shishir Mathur Jan 2007

High-Speed Rail Projects In The United States: Identifying The Elements Of Success Part 2, Allison Decerreno, Shishir Mathur

Shishir Mathur

No abstract provided.


Entrepreneurship On Web 2.0, Richard Sessions, M. L. Roldan, S. Iyer Jan 2007

Entrepreneurship On Web 2.0, Richard Sessions, M. L. Roldan, S. Iyer

Richard Sessions

No abstract provided.


Analysis Of Web Pages And Metrics Related To Global Environmental Management, G. Kent Webb Jan 2007

Analysis Of Web Pages And Metrics Related To Global Environmental Management, G. Kent Webb

G. Kent Webb

Much of the media’s attention has recently been focused on problems with the global environment and its management. This paper examines related internet sites and focuses on how web metrics can provide information on the priorities and interests of internet users. The conclusions from the data analysis are that keyword search statistics provide good information on user priorities that may be used in place of more expensive survey based research. Keyword search data significantly reproduced the results of a survey used to identify investment banking opportunities in the area of global environmental management. Also, contrary to expectations, the rank order …


Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto Jan 2007

Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto

Faculty Publications

A post-earnings announcement drift associated with the market reaction to analyst forecasts errors remains a puzzle. This study suggests that whispers help to explain part of the puzzle. The study examines the market reaction to whispers and analysts in bull and bear markets, and finds that investors listen to whispers in the bull market and whispers help explain the post-announcement drift. In a bear market, reaction to whispers is significantly positive prior to announcement despite a down market, indicating optimism by investors who follow whispers. However, in the bear market, both whispers and analysts contribute to the post-announcement drift.


Boosted Classification Trees And Class Probability/Quantile Estimation, David Mease, A. Wyner, A. Buja Jan 2007

Boosted Classification Trees And Class Probability/Quantile Estimation, David Mease, A. Wyner, A. Buja

Faculty Publications

The standard by which binary classifiers are usually judged, misclassification error, assumes equal costs of misclassifying the two classes or, equivalently, classifying at the 1/2 quantile of the conditional class probability function P[y = 1jx]. Boosted classification trees are known to perform quite well for such problems. In this article we consider the use of standard, off-the-shelf boosting for two more general problems: 1) classification with unequal costs or, equivalently, classification at quantiles other than 1/2, and 2) estimation of the conditional class probability function P[y = 1jx]. We first examine whether the latter problem, estimation of P[y = 1jx], …


From The Classroom To The Boardroom: How Understanding "The Rules" Of Dating Can Help Undergraduate Business Students Understand "The Rules'' Of Effective Career Communication, Thomas Clark, Marilyn K. Easter, Marilyn Clark Jan 2007

From The Classroom To The Boardroom: How Understanding "The Rules" Of Dating Can Help Undergraduate Business Students Understand "The Rules'' Of Effective Career Communication, Thomas Clark, Marilyn K. Easter, Marilyn Clark

Marilyn K. Easter

This article describes an in-class exercise that has worked to elevate student awareness of the importance of planning verbal and nonverbal behavior as key to successful career communication. Small groups of students answer questions about dating and then apply their understanding from what it takes to make and sustain a positive impression in dating situations to career communication, including networking, co-op, and job interviews.


Tackling The Monday-Morning Quarterback: Applications Of Hindsight Bias In Decision-Making Settings, Robert E. Sibley, T. Louie, M. Rajan Jan 2007

Tackling The Monday-Morning Quarterback: Applications Of Hindsight Bias In Decision-Making Settings, Robert E. Sibley, T. Louie, M. Rajan

Robert E. Sibley

The article examines applied aspects related to hindsight bias in decision-making environments. The author has provided a conceptual framework and a recent real-world examples to outline decision makers and those who observe them show hindsight effects. In addition, several strategies to reduce negative effects which occur when decision makers show hindsight distortion have also been presented..


Outsourcing In Biopharmaceutical Industry: India's Value Propositions, S. Dhar, Mahesh N. Rajan Jan 2007

Outsourcing In Biopharmaceutical Industry: India's Value Propositions, S. Dhar, Mahesh N. Rajan

Mahesh N. Rajan

In this paper we discuss the rationale behind biopharmaceutical outsourcing. We then discuss the benefits, challenges, current trends and market opportunities. From January 2005, India has agreed to comply with the product patent protection in accordance with the obligation under the TRIPS Agreement of the WTO. This has created new opportunities as well as challenges for the Indian biopharmaceutical companies. We analyze the value proposition of India as a suitable destination for outsourcing in biopharmaceutical industry in this new business environment. This research will help managers to understand the benefits of biopharmaceutical outsourcing along with its challenges under the current …


Analysis Of Web Pages And Metrics Related To Global Environmental Management, G. Kent Webb Jan 2007

Analysis Of Web Pages And Metrics Related To Global Environmental Management, G. Kent Webb

Faculty Publications, Information Systems & Technology

Much of the media’s attention has recently been focused on problems with the global environment and its management. This paper examines related internet sites and focuses on how web metrics can provide information on the priorities and interests of internet users. The conclusions from the data analysis are that keyword search statistics provide good information on user priorities that may be used in place of more expensive survey based research. Keyword search data significantly reproduced the results of a survey used to identify investment banking opportunities in the area of global environmental management. Also, contrary to expectations, the rank order …


Comment: Boosting Algorithms: Regularization, Prediction And Model Fitting, A. Buja, David Mease, A. Wyner Jan 2007

Comment: Boosting Algorithms: Regularization, Prediction And Model Fitting, A. Buja, David Mease, A. Wyner

Faculty Publications

The authors are doing the readers of Statistical Science a true service with a well-written and up-to-date overview of boosting that originated with the seminal algorithms of Freund and Schapire. Equally, we are grateful for high-level software that will permit a larger readership to experiment with, or simply apply, boosting-inspired model fitting. The authors show us a world of methodology that illustrates how a fundamental innovation can penetrate every nook and cranny of statistical thinking and practice. They introduce the reader to one particular interpretation of boosting and then give a display of its potential with extensions from classification (where …


Tackling The Monday Morning Quarterback: Applications Of Hindsight Bias In Decision-Making Settings, T. A. Louie, Mahesh N. Rajan, R. E. Sibley Jan 2007

Tackling The Monday Morning Quarterback: Applications Of Hindsight Bias In Decision-Making Settings, T. A. Louie, Mahesh N. Rajan, R. E. Sibley

Mahesh N. Rajan

Extant research has focused largely on what causes hindsight distortion. In contrast, this work examines applied aspects related to the bias in decision-making environments. A conceptual framework is provided and recent real–world examples are presented to outline how decision makers—and those who observe them—show hindsight effects. Then, both negative and positive consequences of the bias are outlined. Strategies are presented to reduce negative effects that occur when decision makers show hindsight distortion. Finally, because it is often not possible to avoid or to correct others' hindsight–tainted evaluations, suggestions for coping with the bias are discussed.