Business Commons^™

Private Foundations And Tax Reform: Mandatory Income And Corpus Distributions, William J. Lehrfeld

Tax Adviser

No abstract provided.

Impact Of The Tax Reform Act Of 1969 On Trust And Estate Planning, Abraham J. Briloff

Tax Adviser

No abstract provided.

Simplifying The Operation Of Sec. 367, Robert T. Cole

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 3, March 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended February 1971; Author Index—12 Months Ended February 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

How Fair Workweek Laws Affect Labor Markets: A New York City Case Study, Joseph Pickens, Aaron Sojourner

Employment Research Newsletter

No abstract provided.

The Influence Of Live Shopping On Consumer Purchase Decisions: Analysing The Role Of Social Commerce In Indonesia’S Retail Sector, Andi Irfan, Andi Nur Yadin S, Hafipah Hafipah, Yusram Adi

The South East Asian Journal of Management

Research Aims: This study examines the influence of live shopping on consumer purchase decisions in Indonesia, focusing on key features such as interactivity, promotional urgency, and influencer marketing. It also investigates the mediating effect of consumer trust and the moderating role of social commerce experience.

Design/Methodology/Approach: A quantitative approach was employed, using survey data from 265 Indonesian consumers who engage in live shopping. The analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) in SmartPLS.

Research Findings: Interactivity, promotional urgency, and influencer marketing significantly impact consumer purchase decisions, both directly and indirectly through consumer trust. Promotional urgency …

Analysis Of The Influence Of Green Altruism And Green Perceived Value On Purchase Intention For A Green Beauty Brand In Jabodetabek, Jono Mintarto Munandar, Kamilla Azzahra, Annisaturrahmah Maulida

The South East Asian Journal of Management

Research Aims: To analyse the effect of green altruism and green perceived value on the purchase intention of AVOSKIN skincare products in Jabodetabek.

Design/Methodology/Approach: The data used consisted of primary data in the form of questionnaires and secondary data in the form of literature reviews. The number of respondents in this study was 228, using non-probability sampling techniques and purposive sampling methods. The data analysis method used in this study included descriptive analysis to identify consumer characteristics and SEM-PLS analysis through a second-order construct with the embedded two-stage approach.

Research Findings: Green perceived value has a significant and positive effect …

Hotel Supervisor Incivility And Its Effects On Employee Productivity And Turnover Intention: The Mediating Role Of Ego Depletion, Jean Paolo Lacap, Joe Mari Fadrigalan, Edgie Eser, Mach Ronald Maigue, Princess Airene Mabulay

The South East Asian Journal of Management

Research Aims: This study examines the influence of supervisor incivility on hotel employees’ productivity and turnover intention, and further investigates the mediating role of ego depletion in these relationships.

Design/Methodology/Approach: Participants were hotel employees (N = 300) who were selected using snowball sampling. A predictive research design and partial least-squares path modelling were used to gauge the propositions of the study.

Research Findings: The results indicate that supervisor incivility has a significant impact on ego depletion, employee productivity, and turnover intention. Ego depletion was found to have a substantial effect on both employee productivity and turnover intention, and served as …

Relationship Between Knowledge Sharing And Innovative Work Behaviour: The Role Of Flexible Work Arrangement, Thuy Phuong Nguyen, Quoc Trung Pham

The South East Asian Journal of Management

Research Aims: To examine the influence of Knowledge Sharing (KS) on Innovative Work Behaviour (IWB) of employees in the IT industry, as well as the role of Flexible Work Arrangement (FWA) in this relationship.

Design/Methodology/Approach: A survey was conducted gathering responses of employees of IT companies in Ho Chi Minh City. PLS-SEM approach was employed by using the SmartPLS application to analyse the model.

Research Findings: A significant impact of Theory of Planned Behaviour factors, which are Attitudes toward a behaviour, Subjective Norms, and Perceived Behaviour Control on KS Intention was found, leading to a significant relationship with KS Behaviour. …

Trusting Ai In Finance: The Role Of Psychological Traits And Ai Literacy In Shaping User Behaviour Toward Robo-Advisors, Sukma Aini

The South East Asian Journal of Management

Research Aims: This study investigates the influence of psychological traits, risk tolerance, trust propensity, and AI literacy on trust in robo-advisors and subsequent financial behaviour within Indonesia’s expanding fintech landscape.

Design/Methodology/Approach: Data were collected through a survey of 235 Indonesian users with prior robo-advisor experience, and the hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Research Findings: The results revealed that risk tolerance, trust propensity, and AI literacy significantly predicted financial behaviour, both directly and indirectly, through their positive effects on trust in AI. Trust emerged as a central mediating mechanism, particularly for trust propensity and AI …

The Mediation Of Job Satisfaction And Organizational Commitment On Transformational Leadership And Employee Retention In Business Process Outsourcing Companies In Metro Manila: A Serial Mediation Analysis, Joel Mark Pirote Rodriguez, Jessie F. Sergote, Lourdes Palallos, Nelson R. Garcia

The South East Asian Journal of Management

Research Aims: Few studies have taken into consideration transformational leadership's influence on employee retention via work satisfaction and organisational commitment, despite the fact that it has been demonstrated to positively affect organisationally relevant employee attitudes and performance. This paper fills this gap and looks into the serial mediation of these two variables in the relationship between transformational leadership and retention of employees in BPOs in Metro Manila.

Design/Methodology/Approach: A quantitative serial-mediation design was used, with a sample of 400 purposively selected respondents having at least 6 months of tenure. The PLS-SEM method was used to estimate direct and indirect relationships. …

Working With The Irs: Are Punched Cards And Magnetic Tapes Tax Records? - Irs Says Yes, Martin B. Roberts

Tax Adviser

No abstract provided.

Washington Report: Unification Of Employee Benefits: A Progress Report, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.

Estate Planning: Comparison Of Marital Deduction Arrangements, Edward S. Schlesinger

Tax Adviser

No abstract provided.

Tax Advantages In Joint Ventures Of Corporate Partners--How It Works, William E. Neuhauser

Tax Adviser

No abstract provided.

Lifo: “The Deflator”- A Current Review And Analysis, C. Richard Cox, Carl L. Glassberg

Tax Adviser

No abstract provided.

Foreign Risks And The Captive Insurance Company, Marianne Burge

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 2, February 1971

Tax Adviser

No abstract provided.

Index: Subject Index-12 Months Ended January 1971; Author Index - 12 Months Ended January 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: Congress Didn’T Close With A Bang— But There Were Some Big Beeps, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Professions At Work: Recommendations Regarding Irs Procedures And Sec. 334(B)(2), Herbert Finkston

Tax Adviser

No abstract provided.

Multiple Corporations As A Tax Saving Device: 1913-1969 Tra, Anthony P. Spohr

Tax Adviser

No abstract provided.

Deductibility Of Legal Fees, Gerald M. Katz

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Excise Tax On Investment Income, William J. Lehrfeld

Tax Adviser

No abstract provided.