Open Access. Powered by Scholars. Published by Universities.®
- Discipline
Articles 1 - 30 of 54
Full-Text Articles in Business
A Comparative Study Of Prospective Natural Gas For Vehicle (Ngv) Buyers' Behavior Intention In Thailand, Howard W. Combs, N. Likitsuwannakool, S. Chaipoopirutana
A Comparative Study Of Prospective Natural Gas For Vehicle (Ngv) Buyers' Behavior Intention In Thailand, Howard W. Combs, N. Likitsuwannakool, S. Chaipoopirutana
Faculty Publications
This study examines the prospects of how Natural Gas Vehicles (NGV) could gain more popularity, and more consumers, throughout Thailand. A survey of 500 potential consumers, comprising l00 respondents in each of the five separate regions, identified relevant geographic locations, demographic factors and their impact on behavior intention. The results of the study suggest that consumer’s behavioral intentions toward NGV are affected by factors pertaining to social influences and NGV attributes. Each group contains several sub-variables and is used in verifying its individual impact on consumer’s behavioral intention, while the differences in vehicle factors did not strongly affect the behavior …
Advertising Budget And Sales Paths Under The Dynamics Of The Student Work Control Problem And Regularity Requirements, Aharon Hibshoosh
Advertising Budget And Sales Paths Under The Dynamics Of The Student Work Control Problem And Regularity Requirements, Aharon Hibshoosh
Faculty Publications
Consider a firm promoting a product in a fast expanding industry by using advertising as its single promotional tool. The firm's objective is to minimize the overall cost of advertising necessary for reaching certain target sales of the product by the end of a given planning period. We adopt the Student Work Control problem (SWC) framework for modeling this marketing context, in general, and the advertising-sales response function, in particular. We compare the SWC's optimal control budgeting principle with the solutions of equally effective, alternative advertising budgeting principles, which require strong regularity conditions on the path of either the advertising …
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
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 …
Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin
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 …
Creating Online Brand Value Through Online Discussion Site, David Czerwinski, M Merz, U Herbst
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 …
A Servperf Model Of The Vietnamese Banking Industry, Quoc Cuong Nguyen, Sirion Chaipoopirutana, Howard W. Combs
A Servperf Model Of The Vietnamese Banking Industry, Quoc Cuong Nguyen, Sirion Chaipoopirutana, Howard W. Combs
Faculty Publications
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 …
Effective Customer Relationship Management Of Health Care: A Study Of Hospitals In Thailand, Howard W. Combs, B. Laohasirichaikul, S. Chaipoopirutana
Effective Customer Relationship Management Of Health Care: A Study Of Hospitals In Thailand, Howard W. Combs, B. Laohasirichaikul, S. Chaipoopirutana
Faculty Publications
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.
Adaptive Appointment Systems With Patient Preferences, Wen-Ya Wang, D. Gupta
Adaptive Appointment Systems With Patient Preferences, Wen-Ya Wang, D. Gupta
Faculty Publications
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 …
Earnings Management And Long-Run Stock Underperformance Of Private Placements, Steven D. He, D. Yang, L. Guan
Earnings Management And Long-Run Stock Underperformance Of Private Placements, Steven D. He, D. Yang, L. Guan
Faculty Publications
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 …
Absorptive Capacity At The Individual Level: Linking Creativity To Innovation In Academia, Ashley R. Davis, N. Da Silva
Absorptive Capacity At The Individual Level: Linking Creativity To Innovation In Academia, Ashley R. Davis, N. Da Silva
Faculty Publications
The absorptive capacity construct has been examined across various country, interorganization, and organizational level phenomena. This paper presents a framework that adopts the absorptive capacity framework to explain the relationship between creative and innovative performance at the individual level. The framework is illustrated by predicting research scholarship among university faculty.
Fund Flows, Performance, Managerial Career Concerns, And Risk Taking, Marco Pagani, P. Hu, J. Kale, A. Subramanian
Fund Flows, Performance, Managerial Career Concerns, And Risk Taking, Marco Pagani, P. Hu, J. Kale, A. Subramanian
Faculty Publications
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 …
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Faculty Publications
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.
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
Faculty Publications
No abstract provided.
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Faculty Publications
The article examines the benefits of interdisciplinary and integrated coursework that brings modern world issues into a tax classroom. Among the topics suggested for possible integration into such a course are virtual worlds and climate change. It says the subjects where chosen for their currency and the advantages they offer in engaging college students and providing an opportunity for them to apply integrated learning in the course. Some resource materials relevant to tax issues are also provided.
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, K. C. Gehrt, M. O'Brien, David Mease
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, K. C. Gehrt, M. O'Brien, David Mease
Faculty Publications
Explaining how individuals acquire the necessary skills and knowledge to effectively participate in society is often accomplished through Socialization Theory. We investigate numerous socialization agents and their relationship with the communication competency of university business majors. Communication competency (reading, writing, and verbal) was measured via both a standardized skill test and self report. Exploratory analysis was conducted upon high and low communication competency groups that were identified via cluster analysis. Our findings generally indicate the most important socialization agents are via personal interactions whereas the least important socialization agents are influencing via primarily electronic or media-based methods.
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, Kenneth C. Gehrt, M. O'Brien, D. Mease
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, Kenneth C. Gehrt, M. O'Brien, D. Mease
Faculty Publications
Explaining how individuals acquire the necessary skills and knowledge to effectively participate in society is often accomplished through Socialization Theory. We investigate numerous socialization agents and their relationship with the communication competency of university business majors. Communication competency (reading, writing, and verbal) was measured via both a standardized skill test and self report. Exploratory analysis was conducted upon high and low communication competency groups that were identified via cluster analysis. Our findings generally indicate the most important socialization agents are via personal interactions whereas the least important socialization agents are influencing via primarily electronic or media-based methods.
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Faculty Publications
Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students’ case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their ability to perform case analyses after both evaluating and being evaluated by student peers. Students initially experience an Expectation Ratcheting learning effect after evaluating the case of a peer. Subsequently, students experience an Enhanced Feedback learning effect from the comments and suggestions made by the peers who evaluated …
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
Faculty Publications
No abstract provided.
Addressing Business Agility Challenges With Enterprise Systems, D. Goodhue, D. Chen, M. C. Boudreau, Ashley R. Davis
Addressing Business Agility Challenges With Enterprise Systems, D. Goodhue, D. Chen, M. C. Boudreau, Ashley R. Davis
Faculty Publications
It is clear that systems agility (i.e., having a responsive IT infrastructure that can be changed quickly to meet changing business needs) has become a critical component of organizational agility. However, skeptics continue to suggest that, despite the benefits enterprise system packages provide, they are constraining choices for firms faced with agility challenges. The reason for this skepticism is that the tight integration between different parts of the business that enables many enterprise systems' benefits also increases the systems' complexity, and this increased complexity, say the skeptics, increases the difficulty of changing systems when business needs change. These persistent concerns …
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Faculty Publications
No abstract provided.
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.
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.
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.
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.
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Faculty Publications
If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.
Boosted Classification Trees And Class Probability/Quantile Estimation, David Mease, A. Wyner, A. Buja
Boosted Classification Trees And Class Probability/Quantile Estimation, David Mease, A. Wyner, A. Buja
Faculty Publications
The standard by which binary classifiers are usually judged, misclassification error, assumes equal costs of misclassifying the two classes or, equivalently, classifying at the 1/2 quantile of the conditional class probability function P[y = 1jx]. Boosted classification trees are known to perform quite well for such problems. In this article we consider the use of standard, off-the-shelf boosting for two more general problems: 1) classification with unequal costs or, equivalently, classification at quantiles other than 1/2, and 2) estimation of the conditional class probability function P[y = 1jx]. We first examine whether the latter problem, estimation of P[y = 1jx], …
Comment: Boosting Algorithms: Regularization, Prediction And Model Fitting, A. Buja, David Mease, A. Wyner
Comment: Boosting Algorithms: Regularization, Prediction And Model Fitting, A. Buja, David Mease, A. Wyner
Faculty Publications
The authors are doing the readers of Statistical Science a true service with a well-written and up-to-date overview of boosting that originated with the seminal algorithms of Freund and Schapire. Equally, we are grateful for high-level software that will permit a larger readership to experiment with, or simply apply, boosting-inspired model fitting. The authors show us a world of methodology that illustrates how a fundamental innovation can penetrate every nook and cranny of statistical thinking and practice. They introduce the reader to one particular interpretation of boosting and then give a display of its potential with extensions from classification (where …
From The Classroom To The Boardroom: How Understanding 'The Rules' Of Dating Can Help Undergraduate Business Students Practice 'The Rules' Of Effective Career Communication, Marilyn K. Easter, T Clark, M Clark
From The Classroom To The Boardroom: How Understanding 'The Rules' Of Dating Can Help Undergraduate Business Students Practice 'The Rules' Of Effective Career Communication, Marilyn K. Easter, T Clark, M Clark
Faculty Publications
No abstract provided.