Business Commons^™

Summaries From The 2020 36th Annual Tei-Sjsu High Tech Tax Institute, Charlene Kliatchko, Jane Lei Cpa, Hanna Shatanionak Cpa, Liubov (Luba) Shilkova, Xiaoyue Tan

The Contemporary Tax Journal

No abstract provided.

Do Equity And Accountability Get Lost In Losts? An Analysis Of Local Return Funding Provisions In California’S Local Option Sales Tax Measures For Transportation, Jaimee Lederman, Peter Haas, Stephanie Kellogg, Martin Wachs, Asha Weinstein Agrawal

Mineta Transportation Institute

This study explores how local return provisions of local option sales taxes (LOSTs) for transportation are allocated and spent to meet local and regional transportation needs. Local return refers to the component of county LOST measures that provides funding directly to municipalities in the county to be used to meet local needs. Local return has become a fixture in LOSTs; 58 LOST measures placed on the ballot in California (as of 2019) that have included local return in their expenditure plan have an average of 35% of revenues dedicated to local return. Local return provisions in the ballot measures often …

Teaching Trade Secret Management With Threshold Concepts, Haakon Thue Lie, Leif Martin Hokstad, Donal O'Connell

Secrecy and Society

Trade secret management (TSM is an emerging field of research. Teaching trade secret management requires the inclusion of several challenging topics, such as how firms use secrets in open innovation and collaboration. The threshold concepts framework is an educational lens well suited for teaching subjects such as TSM that are transformative and troublesome. We identify four such areas in trade secret management and discuss how threshold concepts can be a useful framework for teaching. We then present an outline of a curriculum suited for master’s programs and training of intellectual property (IP) managers. Our main contribution is to fields of …

Text Mining To Identify The Origin Of Chronic Wasting Disease, G. Webb

Faculty Research, Scholarly, and Creative Activity

Chronic wasting disease (CWD) is a 100 percent fatal, prion disease of deer that has the potential to decimate the deer population and jump to the human population. A simple Google search on the “origin of chronic wasting disease” yielded a total of 56 relevant articles. Of these, 75 percent report that the origin is unknown, 19.6 percent report that the disease may have originated in a Fort Collins, Colorado, government research facility, and 5.4 percent report other possible origins. Government sources reported the Fort Collins theory 4.3 percent of the time while non-governmental sources, such as news articles, reported …

Language In Collaborative Spaces: Advantages And Barriers, Ludovica Leone, Cristina Guardiano, Monica Alexandrina Irimia, Elisa Mattarelli, Fabrizio Montanari

Faculty Research, Scholarly, and Creative Activity

An indispensable desideratum in collaborative spaces is to foster dynamic, barrier-free environments where professionals from different backgrounds can find common ground for collaborative projects. However, although such goals cannot be met without proficient and effective communication, research on the use of language as the most important means of information exchange in collaborative spaces is still needed. Our contribution in this chapter consists in exploring the linguistic interactions among coworkers of such spaces. We propose a multidisciplinary approach integrating insights from the organizational literature on communication and research methods in theoretical linguistics. The sociolinguistic analysis of two coworking spaces reveals essential …

Prototypes As Identity Markers: The Double-Edged Role Of Prototypes In Multidisciplinary Innovation Teams, Clio Dosi, Elisa Mattarelli, Matteo Vignoli

Faculty Research, Scholarly, and Creative Activity

Prototypes play a powerful role in facilitating the work of multidisciplinary innovation teams, but if not properly managed, they may inhibit innovation processes. This paper inquires into the tensions that exist around the use of prototypes in multidisciplinary teams. We studied the relationship between work identities (related to teams and subgroups within teams) and prototypes with a field study of a multidisciplinary team in an emergency department, in charge of redesigning the layout of the unit. Results show that different values of subgroup identities are reflected in the solutions devised by the team. These values become salient through the prototype; …

How Perceptions Of Work-Life Balance And Technology Use Impact Upon Creativity In Collaborative Spaces, Carlotta Cochis, Elisa Mattarelli, Fabiola Bertolotti, Anna Chiara Scapolan, Fabrizio Montanari, Paula Ungureanu

Faculty Research, Scholarly, and Creative Activity

This paper unpacks creative processes in collaborative spaces (CS). We focus on how the positive resources related to wellbeing and work-life balance derived from working in CS interplay with the use of collaborative technology in affecting individual creativity. We conducted a survey study with individuals working in 27 different CS in Italy. We propose and find a positive relationship between the perceived level of work-life balance satisfaction and individual creativity. Instead we do not find a significant relationship between the frequency of technology mediated interactions with external actors and individual creativity. Furthermore, the relationship between work-life balance and creativity is …

National Income Inequality And International Business Expansion, Nathaniel C. Lupton, Guoliang Frank Jiang, Luis F. Escobar, Alfredo Jiménez

Faculty Publications

We examine the extent to which host country income inequality influences multinational enterprises’ (MNE) expansion strategy for foreign production investment, depending on their specific strategic objectives. Applying a transaction cost framework, we predict that national income inequality has an inverted U-shaped relationship with foreign production investment. As inequality increases, MNEs accrue lower transaction costs arising from interactions with various local actors, leading to higher probability of investment. As income inequality increases further, its effect on location attractiveness will become negative, as its attraction effect is increasingly offset by additional monitoring, bargaining, and security costs owing to the more fractious nature …

Freight Demand Model For Southern California Freeways With Owner–Operator Truck Drivers, Joseph J. Kim, Samuel Dominguez, Luis Diaz

Mineta Transportation Institute

This study evaluates the demand for truck-only toll lanes on Southern California freeways with owner–operator truck drivers. The study implemented the stated preference survey method to estimate the value placed by drivers on time, reliability, and safety measures using various scenarios geared towards assessing those values. The project team met face-to-face with owner- operator truck drivers near the Ports of Los Angeles and Long Beach to understand the drivers’ perspectives regarding truck-only toll lanes on Southern California freeways. A data set containing 31 survey responses is obtained and used for statistical data analysis using analysis of variable (ANOVA) and two …

Deduction For Travel Expenses When Involved With More Than One Business, Ajmeri Zahan

The Contemporary Tax Journal

No abstract provided.

To Share Or Not To Share: The Optimal Advertising Effort With Asymmetric Advertising Effectiveness, Qingying Li, Hao Ding, Tianqin Shi, Yanli Tang

Faculty Publications

In this paper, we study a two-stage model in which a manufacturer expands to a new market through a local retailer and has private information on the advertising effectiveness. The manufacturer chooses the information sharing format with the retailer, either no information sharing or mandatory information sharing. Under no information sharing format, the manufacturer and the retailer play a signaling game. We derive both separating and pooling equilibria and conduct equilibrium refinements for the signaling game. Under mandatory information sharing format, the manufacturer simply informs the retailer the advertising effectiveness. We also establish the stylized model and derive the optimal …

Applications Of Open Innovation To The Supply Chain System In The Smes, Taeho Park, Tianqin Shi, Ming Zhou, Shu Zhou

Faculty Publications

The close-knitted structure of a supply chain seems to leave no room for the word 'open'. Closeness builds trust, enables information sharing, benefits transportation and more. Somehow, openness started to benefit supply chain management recently, through a trend called 'open innovation'. Based on gathered anecdotes and our interviews of industry professionals, we attempted to present a more complete picture of open innovation in supply chain management, including its potential benefits, major concerns, adoption hurdles, and future solutions. Our findings identified current perceptions of supply chain practitioners on open innovation and major hurdles and difficulties of implementing open innovation in supply …

Multiplex Boundary Work In Innovation Projects: The Role Of Collaborative Spaces For Cross-Functional And Open Innovation, Paula Ungureanu, Carlotta Cochis, Fabiola Bertolotti, Elisa Mattarelli, Anna Chiara Scapolan

Faculty Research, Scholarly, and Creative Activity

Purpose
This study investigates the role of collaborative spaces as organizational support for internal innovation through cross-functional teams and for open innovation with external stakeholders. In particular, the study focuses on collaborative spaces as tools for multiplex (i.e., simultaneous internal and external boundary management in innovation projects).

Design/methodology/approach
The authors conducted a qualitative study in a multi-divisional organization that set up in its headquarters a collaborative space for collaborative product development. Data were collected through semi-structured interviews and participant observations.

Findings
Findings highlight that the relation between expectations and experiences about the collaborative space impact on employees' ability to perform …

Distribution Channel Choice And Divisional Conflict In Remanufacturing Operations, Tianqin Shi, Dilip Chhajed, Zhixi Wan, Yunchuan Liu

Faculty Publications

We consider a firm consisting of two divisions, one responsible for designing and manufacturing new products and the other responsible for remanufacturing operations. The firm will sell these new and remanufactured products either directly to the consumer (direct selling) or through an independent retailer (indirect selling). Our study demonstrates that a firm’s organizational structure can affect its marketing decisions. Specifically, a decentralized firm with separate manufacturing and remanufacturing divisions can benefit from indirect selling with higher firm profit, supply chain profit, and total consumer demand than direct selling. Moreover, this structure also induces a remanufacturable product design. In contrast, a …

Critical Issues In Trucking Workforce Development, Thomas O’Brien, Tyler Reeb, Deanna Matsumoto, Diana Sanchez

Mineta Transportation Institute

This white paper identifies research opportunities focused on workforce development for the trucking industry, particularly regarding truck drivers and the truck driver shortage. Interviews were conducted with key national and state trucking industry leaders. In addition, the authors gathered information from relevant sessions at the Transportation Research Board (TRB) Annual Meeting in January of 2020. The researchers also synthesized recent literature related to the trucking industry and workforce development. Key findings indicate that 1) the shortage may be a byproduct of “churn,” where truck drivers are leaving not the industry, but their respective companies for other companies, which creates a …

Finance Theory Meets Tax Law: How A Risk-Based Rule Can Rationalize The Debt Versus Equity Distinction, Ted Gkoo

The Contemporary Tax Journal

No abstract provided.

U.S. Fdi And Shareholder Rights Protection In Developed And Developing Economies, Vishaal Baulkaran, Nathaniel C. Lupton

Faculty Publications

We examine the impact of shareholder rights protection on U.S multinational firms’ Foreign Direct Investments (FDI). We hypothesize that the expropriation of wealth is less likely to occur in countries with strong shareholder rights and hence, these countries will attract more FDI relative to countries with weaker shareholder rights protection. We also hypothesize that this relationship will be more important for developing countries compared to developed countries. Based on an analysis of US FDI data over the period 1997-2016, we find support for our predictions. These findings emphasize the importance of institutional development for economic development, via the attraction of …

Price And Performance Trends For Cellular Trail Cameras Explained With A Time Trend, Google Keyword Trends, And A Use Case Of Suburban Deer Management, G. Webb

Faculty Research, Scholarly, and Creative Activity

Price and performance improvements for trail cameras, remote cameras designed for wildlife observation, havegiven wildlife researchers a widely accepted new tool. After their introduction in 2010, cellular trail cameras havebecome popular, saving travel time and reducing disturbance to wildlife. A use case of trail cameras for suburbandeer management illustrates desirable product features and risks of using citizen science for research. A time trendof camera prices identifies a common product price pattern for technology products, a decline following a logisticor inverted s-curve. Data from Google Keyword Trends captures the changing level of market interest correlatedwith high statistical significance compared to price …

The Potential For Using Loyalty Rewards And Incentives Programs To Encourage Transit Ridership And Regional Transportation And Land Use Integration, Christopher E. Ferrell

Mineta Transportation Institute

Transit smart cards can be used as a tool for increasing transit ridership, increasing retail sales in transit-oriented developments (TODs) and eventually, increasing opportunities for retail development in TODs. Instead of providing separate loyalty rewards for each store, or chain of stores, such cards would provide loyalty rewards—in several possible forms, including free transit ride credits, cash rewards, retail purchase discounts, sweepstakes rewards—to all transit riders who patronize TOD retail businesses. Additional rewards could also be given to transit riders who live, work, and shop in TODs, and even to riders who take transit for specific shopping trips in TODs. …

Green Product Design With Competition And Fairness Concerns In The Circular Economy Era, Qingying Li, Xiaotong Guan, Tianqin Shi, Wen Jiao

Faculty Publications

In this paper, we consider green product design in a supply chain consisting of one manufacturer and two retailers, where retailer 1 aims at monetary profit maximisation, and retailer 2 has fairness concern. We consider two kinds of green products: a marginal-intensive green product (MIGP) and a development-intensive green product (DIGP). For the former, the green investment cost depends on the green level and the production quantity; while for the latter, the green investment cost depends on the green level solely. In each case, we investigate the impact of the retailer’s fairness concern by comparing the optimal solutions and supply …

Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky

The Contemporary Tax Journal

No abstract provided.

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.

H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur

The Contemporary Tax Journal

No abstract provided.

South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa

The Contemporary Tax Journal

No abstract provided.

Roger Cpa Review Questions, Roger Philipp Cpa, Cgma

The Contemporary Tax Journal

No abstract provided.

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li

The Contemporary Tax Journal

No abstract provided.

Platforms As Entrepreneurial Incubators? How Online Labor Markets Shape Work Identity, Francesca Bellesia, Elisa Mattarelli, Fabiola Bertolotti, Maurizio Sobrero

Faculty Research, Scholarly, and Creative Activity

Purpose
The purpose of this paper is to explore how the process of work identity construction unfolds for gig workers experiencing unstable working relationships in online labor markets. In particular, it investigates how digital platforms, intended both as providers of technological features and online environments, affect this process.

Design/methodology/approach
The authors conducted an exploratory field study and collected data from 46 interviews with freelancers working on one of the most popular online labor markets and from online documents such as public profiles, job applications and archival data.

Findings
The findings reveal that the online environment constrains the action of workers …