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Full-Text Articles in Business

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.


Locally Adaptive Nonparametric Binary Regression, Sally Wood, Martin Tanner, Wenxin Jiang, Robert Kohn, Remy Cottet May 2008

Locally Adaptive Nonparametric Binary Regression, Sally Wood, Martin Tanner, Wenxin Jiang, Robert Kohn, Remy Cottet

Sally Wood

No abstract provided.


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 …


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

David Mease

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 …


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.


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.


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 …


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.


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.


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.


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.