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2011

San Jose State University

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Full-Text Articles in Business

Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin Dec 2011

Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin

Faculty Publications

Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …


Alignment Within The Software Development Unit: Assessing Structural And Relational Dimensions Between Testing And Development, Jasbir Dhaliwal, Colin Onita, Robin Poston, Xihui Zhang Dec 2011

Alignment Within The Software Development Unit: Assessing Structural And Relational Dimensions Between Testing And Development, Jasbir Dhaliwal, Colin Onita, Robin Poston, Xihui Zhang

Faculty Publications

Just as business-IT alignment has received significant focus as a strategic concern in the IS literature, it is also important to consider internal alignment between the diverse subunits within the IT organization. This study investigates alignment between developers and testers in software development to understand alignment within the IT unit. Prior evidence of tension between these sub-groups (and others as well) suggests that all is not necessarily well within the IT organization. Misalignment within the IT unit can certainly make it difficult for the IT unit to add strategic value to the organization. This study is an important initial step …


Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin Dec 2011

Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin

Annette M. Nellen

Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …


The Relationship Development And Learning Organization Dimensions., Yuhfen Diana H. Wu, Connie K. Haley Dr. Oct 2011

The Relationship Development And Learning Organization Dimensions., Yuhfen Diana H. Wu, Connie K. Haley Dr.

Faculty and Staff Publications

This research examined the relationship among learning organization dimensions, leadership development, employee development, and their interactions with two demographic variables (gender and ethnicity) in the context of libraries. The researchers conducted a multivariate analysis of the variance to assess the differences by leadership training groups (low training hours vs. high training hours), or by gender; and by workplace training groups (low vs. high), or by ethnicity (white vs. all others) on a linear combination of the seven dimensions of the learning organization. A conclusive summary is provided along with contributive discussion. Implications and contributions to librarians are discussed in addition …


Medical Travel Facilitator Websites: An Exploratory Study Of Web Page Contents And Services Offered To The Prospective Medical Tourist, Dan Cormany, Seyhmus Baloglu Aug 2011

Medical Travel Facilitator Websites: An Exploratory Study Of Web Page Contents And Services Offered To The Prospective Medical Tourist, Dan Cormany, Seyhmus Baloglu

Faculty Publications

The growing trend of traveling outside of one's country for medical services, commonly known as “medical tourism” is expected to continue to grow exponentially in the next ten years (Keckley, 2008). With multiple destinations from which to select, and available information representing this type of travel being of variable reliability, many prospective medical travelers turn to the use of a “medical tourism facilitator”, who perform a variety of trip coordination responsibilities for the medical traveler. These medical tourism facilitators, themselves a new phenomenon to support travel to various global regions, may operate within the traveler's home country or the destination …


Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin Jun 2011

Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin

Faculty Publications

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …


Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. Cook, E. Gershman, J. Hagy, J. Horn, D. Moore, K. Rubin Jun 2011

Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. Cook, E. Gershman, J. Hagy, J. Horn, D. Moore, K. Rubin

Annette M. Nellen

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …


Planting Seeds For An Improved Agrifood System? Linking The Aims Of The Alternative Agrifood Movement To Executive Action In The First Two Years Of The Obama Administration, K. Glowa, Sarah Carvill, Costanza Rampini May 2011

Planting Seeds For An Improved Agrifood System? Linking The Aims Of The Alternative Agrifood Movement To Executive Action In The First Two Years Of The Obama Administration, K. Glowa, Sarah Carvill, Costanza Rampini

Faculty Publications, Environmental Studies

This paper uses several case studies to look at the dialogic relationship between the Obama administration and the alternative agrifood movement. We evaluate the case studies based on criteria developed from the agroecology literature and literature on food security, agrarianism, and the alternative agrifood movement as a whole. Additionally we compare the policy tools utilized and the funding levels of each of the cases. Our findings suggest that the Obama administration is committed to tackling issues of food security and promoting the well-being of small- and mid-scale farmers and their local agrifood economies. Deconsolidation of large agribusiness, equitable trade, and …


Effects Of Perceiver / Target Gender And Social Networking Presence On Web-Based Impression Formation, T. R. Hill, Leslie J. Albert, S. Venkatsubramanyan Jan 2011

Effects Of Perceiver / Target Gender And Social Networking Presence On Web-Based Impression Formation, T. R. Hill, Leslie J. Albert, S. Venkatsubramanyan

Leslie J. Albert

As the Web has expanded in its use and utility it has fundamentally changed the way in which individuals gather and use information. This paper suggests that those changes give rise to tangible and significant effects in the impressions people form of others using Web-based information. This study explores the impacts of perceiver gender, target gender, and social networking presence on subjects’ perceptions of potential teammates otherwise unknown to them as revealed by ratings they assign based only on search engine results. Experiments reveal differences in how male and female perceivers view others’ social networking activity in general and suggest …


Extrapolating The Price To Performance Frontier For Computer System Components: Processing, Storage, Memory, And Network Interface, G. Kent Webb Jan 2011

Extrapolating The Price To Performance Frontier For Computer System Components: Processing, Storage, Memory, And Network Interface, G. Kent Webb

G. Kent Webb

As new computer hardware becomes available offering better performance at a lower price, computer accessibility rapidly improves resulting in dramatic changes to society. Planners in business and other organizations need an estimate of future prices and performance to help design their systems or to anticipate the effect of these changes. This paper presents a new set of historical annual data from 1987 to 2010 defining basic price to performance measurements for computer components including processors, hard drives, random access memory, and network interface cards. Two approaches to extrapolating price to performance are evaluated, the industry learning curve and a constant …


Designing And Building A Knowledge Warehouse Oriented, Public Decision Support Site Using Free Google Tools: An Analysis And Case Application To Deer Management, G. Kent Webb Jan 2011

Designing And Building A Knowledge Warehouse Oriented, Public Decision Support Site Using Free Google Tools: An Analysis And Case Application To Deer Management, G. Kent Webb

G. Kent Webb

As a case example for the design and implementation of a public decision support site, a variety of free Google tools are applied to supporting deer management decisions. A large number of communities throughout the country are engaged in what is often described as one of the most contentious decisions facing local governments. These decision makers routinely look to the internet for decision support, but information can be contradictory and difficult to find. To determine issues and requirements, data was collected using Google Search, Google keyword data, and a Google Alert was set up to retrieve news and information on …


Effective Customer Relationship Management Of Health Care: A Study Of Hospitals In Thailand, Howard W. Combs, B. Laohasirichaikul, S. Chaipoopirutana Jan 2011

Effective Customer Relationship Management Of Health Care: A Study Of Hospitals In Thailand, Howard W. Combs, B. Laohasirichaikul, S. Chaipoopirutana

Howard W. Combs

This article investigates the effects and the relative importance of the four perceived service quality dimensions on corporate image, customer satisfaction, and customer loyalty. To obtain results, factor analysis and multiple regression techniques are applied to data collected from 500 Thai outpatients of the five largest private hospitals in Bangkok. The findings indicate that the four dimensions significantly affect corporate image, customer satisfaction, and customer loyalty. More specifically, the doctor concern dimension is the most important factor affecting customer satisfaction and customer loyalty. The tangibles dimension is the most important factor affecting corporate image.


A Servperf Model Of The Vietnamese Banking Industry, Quoc Cuong Nguyen, Sirion Chaipoopirutana, Howard W. Combs Jan 2011

A Servperf Model Of The Vietnamese Banking Industry, Quoc Cuong Nguyen, Sirion Chaipoopirutana, Howard W. Combs

Howard W. Combs

Customer loyalty is an important factor which has a significant effect on the profitability of the firm. The cost of keeping an existing customer to stay with the firm is much lower than the cost of acquiring a new customer. The purpose of this research is to build and test a model of factors effecting customer loyalty in Vietnamese banking industry. The data was obtained by distributing questionnaire to 400 bank customers in Ho Chi Minh City, Vietnam and analyzed by structural equation modeling (SEM). The results indicated that customer loyalty is positively and significantly influenced by perceived service quality …


Legitimizing Radical New Medical Services, Nanette C. Clinch, A Osland, C Wang Jan 2011

Legitimizing Radical New Medical Services, Nanette C. Clinch, A Osland, C Wang

Nanette C. Clinch

Physicians enjoy considerable liberty in the creation of entrepreneurial ventures in the new frontiers of medicine. Professional societies may opine about a new procedure but professionals may feel free to ignore their counsel as well. Two case studies are used to discuss this method of new venture creation; the cases are trait selection through pre-implantation genetic diagnosis and female cosmetic genital surgery (FCGS), both controversial practices. We discuss the ethics and legitimacy of both and how one can use theory to analyze whether or not these are legitimate businesses and how to develop them.


Feedback: Baby Boomer Manager Offends Millennial Trainee, Nanette C. Clinch, A Osland Jan 2011

Feedback: Baby Boomer Manager Offends Millennial Trainee, Nanette C. Clinch, A Osland

Nanette C. Clinch

Hana Tan, a recently employed college graduate was in the midst of her training program when her manager's manager, a fellow named Eric, humiliated her, in her view, in front of her training group by criticizing her use of a ponytail. She wondered, "Should I quit? Do I have to take this stuff to get ahead? Should I report him?" We discuss the incident in the context of phenomenology, Snyder's self monitoring, Goffman's presentation of self, embeddedness and the role of frank feedback.


Creating Online Brand Value Through Online Discussion Site, David Czerwinski, M Merz, U Herbst Jan 2011

Creating Online Brand Value Through Online Discussion Site, David Czerwinski, M Merz, U Herbst

David Czerwinski

This paper discusses the implications of the new evolving Service-Dominant (S-D) logic in marketing on brand value creation. Furthermore, it introduces the concept of online brand value and examines whether online discussion sites constitute a means for firms to co-create, together with a firm's customers, online brand value. Moreover, a conceptual framework of online discussion sites is proposed. Finally, the results of an exploratory empirical analysis of two discussion sites are presented. The findings provide initial support for the hypothesis that online discussion sites can be used to create online brand value. Moreover, the findings suggest that firm-generated discussion sites …


Adaptive Appointment Systems With Patient Preferences, Wen-Ya Wang, D. Gupta Jan 2011

Adaptive Appointment Systems With Patient Preferences, Wen-Ya Wang, D. Gupta

Wen-Ya Wang

Patients' satisfaction with an appointment system when they attempt to book a nonurgent appointment is affected by their ability to book with a doctor of choice and to book an appointment at a convenient time of day. For medical conditions requiring urgent attention, patients want quick access to a familiar physician. For such instances, it is important for clinics to have open slots that allow same-day (urgent) access. A major challenge when designing outpatient appointment systems is the difficulty of matching randomly arriving patients' booking requests with physicians' available slots in a manner that maximizes patients' satisfaction as well as …


An Exploratory Study To Improve Sales Operations When Selling Multiple Prescription Drugs, John C. Yi, Ming Zhou, Taeho Park Jan 2011

An Exploratory Study To Improve Sales Operations When Selling Multiple Prescription Drugs, John C. Yi, Ming Zhou, Taeho Park

Ming Zhou

This paper explores the importance of integrating knowledge with quantitative modeling process to improve sales operations in multiple product selling situations in the pharmaceutical industry. A knowledge-based approach is proposed to minimize challenges in detailing multiple products to physicians who are more and more difficult accessing in recent years. The performance of this new approach is compared against the traditional approach via actual implementation by the firm that is sponsoring the research. Results based on three months of implementation indicate that the knowledge-based approach performs significantly better with increasing the number of responsive physicians by 71% and profit by 9%.


Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza Jan 2011

Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza

Matthew J. Holian

This article presents estimates of firm and industry fixed-effects on profit rates for large US corporations, using both Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, as well as simple (unadjusted) accounting measures as the dependent variable. We find that the improvement in explanatory power of the fixed-effect model is substantially greater when using EVA than has been documented with alternative measures.


Earnings Management And Long-Run Stock Underperformance Of Private Placements, Steven D. He, D. Yang, L. Guan Jan 2011

Earnings Management And Long-Run Stock Underperformance Of Private Placements, Steven D. He, D. Yang, L. Guan

Steven D. He

The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage in income-increasing earnings management in the year prior to the issuance of private placements. We further speculate that earnings management serves as a likely source of investor over-optimism at the time of private placements. To support this speculation, we find evidence suggesting that the income-increasing accounting accruals made at the time of private placements predict the post-issue long-term stock underperformance. The study …


Fund Flows, Performance, Managerial Career Concerns, And Risk Taking, Marco Pagani, P. Hu, J. Kale, A. Subramanian Jan 2011

Fund Flows, Performance, Managerial Career Concerns, And Risk Taking, Marco Pagani, P. Hu, J. Kale, A. Subramanian

Marco Pagani

We develop a unified model of the interactions among investors, fund companies, and fund managers.We show that the interplay between a manager's incentives from her compensation structure and career concerns leads to a nonmonotonic (approximately U-shaped) relation between her risk choices and prior performance relative to her peers. Significantly outperforming (underperforming) managers are less (more) likely to be fired in the future and are also more likely to increase relative risk. Ceteris paribus, relative risk declines with the level of employment risk faced by a manager. Using a large sample of mutual fund managers, we find strong support for the …


Designing And Building A Knowledge Warehouse Oriented, Public Decision Support Site Using Free Google Tools: An Analysis And Case Application To Deer Management, G. Kent Webb Jan 2011

Designing And Building A Knowledge Warehouse Oriented, Public Decision Support Site Using Free Google Tools: An Analysis And Case Application To Deer Management, G. Kent Webb

Faculty Publications, Information Systems & Technology

As a case example for the design and implementation of a public decision support site, a variety of free Google tools are applied to supporting deer management decisions. A large number of communities throughout the country are engaged in what is often described as one of the most contentious decisions facing local governments. These decision makers routinely look to the internet for decision support, but information can be contradictory and difficult to find. To determine issues and requirements, data was collected using Google Search, Google keyword data, and a Google Alert was set up to retrieve news and information on …


Extrapolating The Price To Performance Frontier For Computer System Components: Processing, Storage, Memory, And Network Interface, G. Kent Webb Jan 2011

Extrapolating The Price To Performance Frontier For Computer System Components: Processing, Storage, Memory, And Network Interface, G. Kent Webb

Faculty Publications, Information Systems & Technology

As new computer hardware becomes available offering better performance at a lower price, computer accessibility rapidly improves resulting in dramatic changes to society. Planners in business and other organizations need an estimate of future prices and performance to help design their systems or to anticipate the effect of these changes. This paper presents a new set of historical annual data from 1987 to 2010 defining basic price to performance measurements for computer components including processors, hard drives, random access memory, and network interface cards. Two approaches to extrapolating price to performance are evaluated, the industry learning curve and a constant …


Effects Of Perceiver / Target Gender And Social Networking Presence On Web-Based Impression Formation, Timothy R. Hill, Leslie J. Albert, Shailaja Venkatsubramanyan Jan 2011

Effects Of Perceiver / Target Gender And Social Networking Presence On Web-Based Impression Formation, Timothy R. Hill, Leslie J. Albert, Shailaja Venkatsubramanyan

Faculty Publications, Information Systems & Technology

As the Web has expanded in its use and utility it has fundamentally changed the way in which individuals gather and use information. This paper suggests that those changes give rise to tangible and significant effects in the impressions people form of others using Web-based information. This study explores the impacts of perceiver gender, target gender, and social networking presence on subjects’ perceptions of potential teammates otherwise unknown to them as revealed by ratings they assign based only on search engine results. Experiments reveal differences in how male and female perceivers view others’ social networking activity in general and suggest …


Legitimizing Radical New Medical Services, Nanette C. Clinch, A Osland, C Wang Jan 2011

Legitimizing Radical New Medical Services, Nanette C. Clinch, A Osland, C Wang

Faculty Publications, School of Management

Physicians enjoy considerable liberty in the creation of entrepreneurial ventures in the new frontiers of medicine. Professional societies may opine about a new procedure but professionals may feel free to ignore their counsel as well. Two case studies are used to discuss this method of new venture creation; the cases are trait selection through pre-implantation genetic diagnosis and female cosmetic genital surgery (FCGS), both controversial practices. We discuss the ethics and legitimacy of both and how one can use theory to analyze whether or not these are legitimate businesses and how to develop them.


Feedback: Baby Boomer Manager Offends Millennial Trainee, Nanette C. Clinch, A Osland Jan 2011

Feedback: Baby Boomer Manager Offends Millennial Trainee, Nanette C. Clinch, A Osland

Faculty Publications, School of Management

Hana Tan, a recently employed college graduate was in the midst of her training program when her manager's manager, a fellow named Eric, humiliated her, in her view, in front of her training group by criticizing her use of a ponytail. She wondered, "Should I quit? Do I have to take this stuff to get ahead? Should I report him?" We discuss the incident in the context of phenomenology, Snyder's self monitoring, Goffman's presentation of self, embeddedness and the role of frank feedback.


An Exploratory Study To Improve Sales Operations When Selling Multiple Prescription Drugs, John C. Yi, Ming Zhou, Taeho Park Jan 2011

An Exploratory Study To Improve Sales Operations When Selling Multiple Prescription Drugs, John C. Yi, Ming Zhou, Taeho Park

Faculty Publications, School of Management

This paper explores the importance of integrating knowledge with quantitative modeling process to improve sales operations in multiple product selling situations in the pharmaceutical industry. A knowledge-based approach is proposed to minimize challenges in detailing multiple products to physicians who are more and more difficult accessing in recent years. The performance of this new approach is compared against the traditional approach via actual implementation by the firm that is sponsoring the research. Results based on three months of implementation indicate that the knowledge-based approach performs significantly better with increasing the number of responsive physicians by 71% and profit by 9%.


The Future Of Corporate Social Responsibility Reporting, Matthew Maguire Jan 2011

The Future Of Corporate Social Responsibility Reporting, Matthew Maguire

Faculty Publications, School of Management

With more than 60,000 multinational corporations in the world today — along with more than 800,000 subsidiaries and millions of suppliers — the web of private enterprise is wider and more connected than at any other time in history (Ruggie 2004, 510). At the same time, concerns are mounting about the sustainability of the world economy, as well as our ability to address global challenges such as climate change, pollution, poverty, disease, and inequality. While in the past people have often looked to government to protect society from such threats, today it is clear that government cannot do the job …


Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza Jan 2011

Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza

Faculty Publications

This article presents estimates of firm and industry fixed-effects on profit rates for large US corporations, using both Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, as well as simple (unadjusted) accounting measures as the dependent variable. We find that the improvement in explanatory power of the fixed-effect model is substantially greater when using EVA than has been documented with alternative measures.


Creating Online Brand Value Through Online Discussion Site, David Czerwinski, M Merz, U Herbst Jan 2011

Creating Online Brand Value Through Online Discussion Site, David Czerwinski, M Merz, U Herbst

Faculty Publications

This paper discusses the implications of the new evolving Service-Dominant (S-D) logic in marketing on brand value creation. Furthermore, it introduces the concept of online brand value and examines whether online discussion sites constitute a means for firms to co-create, together with a firm's customers, online brand value. Moreover, a conceptual framework of online discussion sites is proposed. Finally, the results of an exploratory empirical analysis of two discussion sites are presented. The findings provide initial support for the hypothesis that online discussion sites can be used to create online brand value. Moreover, the findings suggest that firm-generated discussion sites …