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2008

San Jose State University

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Full-Text Articles in Business

Should Kiva Pay Interest To Lenders, Asbjorn Osland Sep 2008

Should Kiva Pay Interest To Lenders, Asbjorn Osland

Asbjorn Osland

The case covers Kiva, a 501(c)(3) tax-exempt charity working in the microfinance industry. Through it, people lend money to the working poor of the Third World. Lenders select businesses from the website. They then receive periodic updates and can reclaim the paid back loans, donate the money, or lend the paid principal again. The dilemma faced by Kiva's leadership team is whether or not to pay lender’s interest.


Should Kiva Pay Interest To Lenders, Asbjorn Osland Sep 2008

Should Kiva Pay Interest To Lenders, Asbjorn Osland

Faculty Publications, School of Management

The case covers Kiva, a 501(c)(3) tax-exempt charity working in the microfinance industry. Through it, people lend money to the working poor of the Third World. Lenders select businesses from the website. They then receive periodic updates and can reclaim the paid back loans, donate the money, or lend the paid principal again. The dilemma faced by Kiva's leadership team is whether or not to pay lender’s interest.


Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch Sep 2008

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch

Faculty Publications

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.


Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch Sep 2008

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch

Annette M. Nellen

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.


Exploring Travel Agency Relationship Quality And Relationship Outcomes In China, Yinghua Huang Mar 2008

Exploring Travel Agency Relationship Quality And Relationship Outcomes In China, Yinghua Huang

Faculty Publications

This study investigates the determinants and outcomes of relationship quality in the context of the China travel industry. A conceptual model was developed and tested to identify the determinants of relationship quality and the relationships between relationship quality and key relationship outcomes. Stepwise regression analyses on the survey data show that five of six proposed predictors have significant influences on relationship quality. Further investigation of structural equation modeling demonstrates that higher relationship quality resulted in higher reputation and customer loyalty. The findings will provide travel agency managers with a guideline to develop and implement effective marketing strategies in Chinese tourism …


Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio Feb 2008

Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio

Faculty Publications

The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.


Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio Feb 2008

Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio

Annette M. Nellen

The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.


A Web Search Model For Strategic Decision Making, Shailaja Venkatsubramanyan, S. K. Kwan Jan 2008

A Web Search Model For Strategic Decision Making, Shailaja Venkatsubramanyan, S. K. Kwan

Shailaja Venkatsubramanyan

Search services are now ubiquitously employed in satisfying the information needs of managers and business analysts involved in strategic decision making. In this paper, we propose a model of a user’s interaction with a search service in satisfying information needs and empirically evaluate the principal factors involved. Findings indicate that the information need type influences the search process more significantly than the specific search service being used. Consequently, managers and business analysts should pay particular attention to the types of information needs involved in a strategic decision.


Using Google Keyword Statistics To Explain Changes In Traffic To Internet Sites Related To Global Environmental Management, G. Kent Webb Jan 2008

Using Google Keyword Statistics To Explain Changes In Traffic To Internet Sites Related To Global Environmental Management, G. Kent Webb

G. Kent Webb

Google recently provided a keyword statistics tool to support its “AdWords” program that conducts a deep evaluation of individual web sites. It provides detailed information on the keywords in the site and an index of monthly and average statistics for these keywords over the past year for users of the Google search engine. The data is intended to help with the design of internet sites and to support bidding for keywords that when purchased become AdWords that draw traffic through the sponsored links of Google search. This paper describes an analysis of the traffic, keywords, and search rank results for …


Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana Jan 2008

Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana

Howard W. Combs

The elderly market is critically important to many businesses due to its growing size and expanding economic potential. Lifestyles or psychographics have emerged as a viable means of determining market segments for this market. This research examined the relationship between lifestyle segments and retail patronage behavior of mature consumers in Thailand. Three lifestyle or psychographic segments of mature consumers, family oriented, young and secure, and quiet introverts demonstrated a low positive relationship with patronage behavior. Two additional lifestyle segments, active retiree and self reliant, demonstrated norelationship.


The Impact Of A Marketing Information System: A Case Study Of Smart-Baltimore, Tanvi Kothari, D. R. Fesenmaier, Z. Xiang Jan 2008

The Impact Of A Marketing Information System: A Case Study Of Smart-Baltimore, Tanvi Kothari, D. R. Fesenmaier, Z. Xiang

Tanvi Kothari

The purpose of this study is to use existing theories of technology and organizational change to assess the impact of technology implementation within the context of the tourism industry. The framework is applied as a case study to analyze the perceived implications of implementing a destination marketing information system by the Baltimore Area Convention and Visitors Bureau. The results of the study indicate that the most important value of the system is the richness and timeliness of information. The key informants perceive that this system will not only impact the marketing activities at the organization but will not influence the …


Window Dressing In Reported Earnings, L. Guan, Steven D. He, J. Mceldowney Jan 2008

Window Dressing In Reported Earnings, L. Guan, Steven D. He, J. Mceldowney

Steven D. He

The article discusses the use of the term "window dressing," a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives.


Intentions To Use Information Technologies: An Integrative Model, Ron Thompson, Deborah Compeau, Chris Higgins, Nathaniel C. Lupton Jan 2008

Intentions To Use Information Technologies: An Integrative Model, Ron Thompson, Deborah Compeau, Chris Higgins, Nathaniel C. Lupton

Faculty Publications

An integrative model explaining intentions to use an information technology is proposed. The primary objective is to obtain a clearer picture of how intentions are formed, and draws on previous research such as the technology acceptance model (Davis, Bagozzi, & Warshaw, 1989) and the decomposed theory of planned behavior (Taylor & Todd, 1995a). The conceptual model was tested using questionnaire responses from 189 subjects, measured at two time periods approximately two months apart. The results generally supported the hypothesized relationships, and revealed strong influences of both personal innovativeness and computer self-efficacy.


Evidence Contrary To The Statistical View Of Boosting, David Mease, A. Wyner Jan 2008

Evidence Contrary To The Statistical View Of Boosting, David Mease, A. Wyner

Faculty Publications

The statistical perspective on boosting algorithms focuses on optimization, drawing parallels with maximum likelihood estimation for logistic regression. In this paper we present empirical evidence that raises questions about this view. Although the statistical perspective provides a theoretical framework within which it is possible to derive theorems and create new algorithms in general contexts, we show that there remain many unanswered important questions. Furthermore, we provide examples that reveal crucial flaws in the many practical suggestions and new methods that are derived from the statistical view. We perform carefully designed experiments using simple simulation models to illustrate some of these …


Neighborhood Crime And Non-Auto Mode Choice, Shishir Mathur, Christopher Ferrell, Emy Mendoza Jan 2008

Neighborhood Crime And Non-Auto Mode Choice, Shishir Mathur, Christopher Ferrell, Emy Mendoza

Faculty Publications, Urban and Regional Planning

No abstract provided.


Using Google Keyword Statistics To Explain Changes In Traffic To Internet Sites Related To Global Environmental Management, G. Kent Webb Jan 2008

Using Google Keyword Statistics To Explain Changes In Traffic To Internet Sites Related To Global Environmental Management, G. Kent Webb

Faculty Publications, Information Systems & Technology

Google recently provided a keyword statistics tool to support its “AdWords” program that conducts a deep evaluation of individual web sites. It provides detailed information on the keywords in the site and an index of monthly and average statistics for these keywords over the past year for users of the Google search engine. The data is intended to help with the design of internet sites and to support bidding for keywords that when purchased become AdWords that draw traffic through the sponsored links of Google search. This paper describes an analysis of the traffic, keywords, and search rank results for …


A Web Search Model For Strategic Decision Making, Shailaja Venkatsubramanyan, Stephen K. Kwan Jan 2008

A Web Search Model For Strategic Decision Making, Shailaja Venkatsubramanyan, Stephen K. Kwan

Faculty Publications, Information Systems & Technology

Search services are now ubiquitously employed in satisfying the information needs of managers and business analysts involved in strategic decision making. In this paper, we propose a model of a user’s interaction with a search service in satisfying information needs and empirically evaluate the principal factors involved. Findings indicate that the information need type influences the search process more significantly than the specific search service being used. Consequently, managers and business analysts should pay particular attention to the types of information needs involved in a strategic decision.


Global Leadership, Joyce S. Osland Jan 2008

Global Leadership, Joyce S. Osland

Faculty Publications, School of Management

No abstract provided.


Historical, Entrepreneurial And Supply Chain Management: Perspectives On The Semiconductor Industry, William Y. Jiang, X. Quan, S. Zhou Jan 2008

Historical, Entrepreneurial And Supply Chain Management: Perspectives On The Semiconductor Industry, William Y. Jiang, X. Quan, S. Zhou

Faculty Publications, School of Management

No abstract provided.


The Impact Of A Marketing Information System: A Case Study Of Smart-Baltimore, Tanvi Kothari, D. R. Fesenmaier, Z. Xiang Jan 2008

The Impact Of A Marketing Information System: A Case Study Of Smart-Baltimore, Tanvi Kothari, D. R. Fesenmaier, Z. Xiang

Faculty Publications, School of Management

The purpose of this study is to use existing theories of technology and organizational change to assess the impact of technology implementation within the context of the tourism industry. The framework is applied as a case study to analyze the perceived implications of implementing a destination marketing information system by the Baltimore Area Convention and Visitors Bureau. The results of the study indicate that the most important value of the system is the richness and timeliness of information. The key informants perceive that this system will not only impact the marketing activities at the organization but will not influence the …


Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana Jan 2008

Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana

Faculty Publications

The elderly market is critically important to many businesses due to its growing size and expanding economic potential. Lifestyles or psychographics have emerged as a viable means of determining market segments for this market. This research examined the relationship between lifestyle segments and retail patronage behavior of mature consumers in Thailand. Three lifestyle or psychographic segments of mature consumers, family oriented, young and secure, and quiet introverts demonstrated a low positive relationship with patronage behavior. Two additional lifestyle segments, active retiree and self reliant, demonstrated norelationship.


Implementation Of Effective Experiential Learning Environments, Dan Cormany, Andrew Hale Feinstein Jan 2008

Implementation Of Effective Experiential Learning Environments, Dan Cormany, Andrew Hale Feinstein

Faculty Publications

This paper applies the experiential learning theory of Kolb (1984), the sequential case study learning theory of Knoop (1984), the techniques of effective class role play (Gross Davis, 1993; Pike, 1994) and Rausch's (1999) recommendations for debriefing to a class exercise of graduate Hotel Administration students in teaching the necessity of crisis planning for hotel properties. Starting with the concept of four learning modalities presented by Kolb, we suggest introducing four instructional elements when developing effective experiential learning environments. As judged through qualitative assessment of student participation and the final product produced by the group as a result of its …


Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto Jan 2008

Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto

Faculty Publications

No abstract provided.


Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen Jan 2008

Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen

Faculty Publications

No abstract provided.


Window Dressing In Reported Earnings, L. Guan, Steven D. He, J. Mceldowney Jan 2008

Window Dressing In Reported Earnings, L. Guan, Steven D. He, J. Mceldowney

Faculty Publications

The article discusses the use of the term "window dressing," a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives.


Global Leadership, Joyce S. Osland Jan 2008

Global Leadership, Joyce S. Osland

Joyce S. Osland

No abstract provided.


Poverty And The Multiple Stakeholder Challenge For Global Leaders, Carol Reade, Anne Marie Todd, Asbjorn Osland, Joyce Osland Jan 2008

Poverty And The Multiple Stakeholder Challenge For Global Leaders, Carol Reade, Anne Marie Todd, Asbjorn Osland, Joyce Osland

Anne Marie Todd

The article presents a case study in which business leaders deal with challenging problems related to poverty, involving multiple stakeholders. This emphasizes the importance of training prospective global leaders to manage stakeholder relationships and engage in stakeholder dialogue. The authors highlight the stakeholder role played by nongovernmental organizations and include a simulation that develops stakeholder dialogue skills. They identify practical lessons and assumptions underlying business education that are not shared by all stakeholders in the context of poverty.


Neighborhood Crime And Non-Auto Mode Choice, Shishir Mathur, Christopher Ferrell, Emy Mendoza Jan 2008

Neighborhood Crime And Non-Auto Mode Choice, Shishir Mathur, Christopher Ferrell, Emy Mendoza

Shishir Mathur

No abstract provided.


Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen Jan 2008

Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen

Annette M. Nellen

No abstract provided.


Employee Performance Assessment In Quality Assurance, Rahul Jain Jan 2008

Employee Performance Assessment In Quality Assurance, Rahul Jain

Master's Projects

Employee performance often determines the progress of a company. Poor appraisals and improper assessment directly effects employee satisfaction and impair company results. Many managers rely primarily on behavioral impressions without appropriately including factual information of the actual work done. There is clear benefit from procedures that elicit and use both factual and subjective criteria for assessment. Analytical Hierarchy Process (AHP) is a methodology that can be applied to complex decisions with multiple criteria [29]. AHP has the capability to combine both subjective and objective evaluation factors, thereby minimizing bias in decision making [29]. The methodology also allows subjective measures from …