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Articles 1 - 10 of 10
Full-Text Articles in Business
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton
Annette M. Nellen
TIGTA made recommendations regarding the use of individual tax identification numbers (ITINs) with respect to refundable tax credits such as the child tax credit. TIGTA also recommended that the IRS develop a new process to prevent erroneous claims for the earned income credit. • The IRS issued guidance providing the procedure for electing under Sec. 108(i) to include income from indebtedness discharged in a reacquisition of a debt instrument in gross income ratably over a five-year period. • The IRS issued advice to its employees regarding the determination of whether a taxpayer can claim a dependency exemption for a noncustodial …
Using Technology Enabled Qualitative Research To Develop Products For The Social Good, An Overview, Maria Malu H. Roldan, R. Burkhard
Using Technology Enabled Qualitative Research To Develop Products For The Social Good, An Overview, Maria Malu H. Roldan, R. Burkhard
Maria Malu H. Roldan
This paper discusses the potential benefits of the convergence of three recent trends for the design of socially beneficial products and services: the increasing application of qualitative research techniques in a wide range of disciplines, the rapid mainstreaming of social media and mobile technologies, and the emergence of software as a service. Presented is a scenario facilitating the complex data collection, analysis, storage, and reporting required for the qualitative research recommended for the task of designing relevant solutions to address needs of the underserved. A pilot study is used as a basis for describing the infrastructure and services required to …
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Elizabeth K. Jenkins
This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.
Social Management Networks: Analysis Of Postings In Facebook Groups Related To Wildlife Management And Prospects For Data Collection Issues In Information Systems, G. Kent Webb
G. Kent Webb
Rapid acceptance and development of social network applications provide opportunities to gather data at low costs and to allow for coordinated use of this information for management. The phrase “social management networks” is proposed to focus study on social networks used for management objectives. This paper examines frequency of postings on Facebook groups related to wildlife management in order to see how this application is being developed to support these social management networks. Also, a survey of college business students is analyzed to see how social networking applications might be used to support environmental scanning using surveys. The results suggest …
Employee Goal Orientation In Relation To Creative Performance, Nancy Da Silva, M. D. Borlongan-Conway, H. Tokunaga
Employee Goal Orientation In Relation To Creative Performance, Nancy Da Silva, M. D. Borlongan-Conway, H. Tokunaga
Nancy Da Silva
No abstract provided.
From 'Break Out' To 'Breakthrough': Successful Market Strategies Of Immigrant Entrepreneurs In The Uk, Anuradha Basu
From 'Break Out' To 'Breakthrough': Successful Market Strategies Of Immigrant Entrepreneurs In The Uk, Anuradha Basu
Anuradha Basu
This paper explores the strategies that enable ethnic minority immigrant entrepreneurs to 'break out' of local ethnic markets and 'break through' into more promising markets with greater opportunities. It analyzes the contextual and personal characteristics of the entrepreneurs that implement those strategies, based on a primary survey of South Asian entrepreneurs in the UK. The analysis suggests that breaking out of co-ethnic customer markets is neither necessary nor sufficient for entrepreneurial expansion. The critical factor is the entrepreneur's ability to break through into customer markets that are larger, by geographical reach or profit margins and value added. Many successful immigrant …
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V. Grace, T. G. Black
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V. Grace, T. G. Black
Elizabeth V. Grace
No abstract available.
The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza
The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza
Matthew J. Holian
Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.
Managing Disputes With Nonmarket Stakeholders: Wage A Fight, Wait, Withdraw, Or Work It Out?", Anne T. Lawrence
Managing Disputes With Nonmarket Stakeholders: Wage A Fight, Wait, Withdraw, Or Work It Out?", Anne T. Lawrence
Anne T. Lawrence
How do managers respond when confronted with the demands of activist stakeholders over whom they exercise no direct control? What strategies do managers adopt, and why? Which of these are most effective—and under what conditions? Increasingly, businesses today face difficult challenges in response to changing public expectations and newly emergent techniques of stakeholder influence. New communications technologies enable activists concerned about business behavior to mobilize supporters around the world in real time. Many firms conduct their work on a global stage, where damage to reputation in one location can quickly reverberate around the world. This article develops a typology of …
Roads: Leading Indicators Show Ramp-Up In Activity, Shishir Mathur, Kunal Katara
Roads: Leading Indicators Show Ramp-Up In Activity, Shishir Mathur, Kunal Katara
Shishir Mathur
No abstract provided.