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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
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.
Exploring Travel Agency Relationship Quality And Relationship Outcomes In China, Yinghua Huang
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
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.
Intentions To Use Information Technologies: An Integrative Model, Ron Thompson, Deborah Compeau, Chris Higgins, Nathaniel C. Lupton
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
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 …
Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana
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.
Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto
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
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
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.
Implementation Of Effective Experiential Learning Environments, Dan Cormany, Andrew Hale Feinstein
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 …