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Full-Text Articles in Business
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
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
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.
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
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 …
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
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
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 …
Analysis Of Web Pages And Metrics Related To Global Environmental Management, G. Kent Webb
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
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
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
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
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..
Analysis Of Web Pages And Metrics Related To Global Environmental Management, G. Kent Webb
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
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 …