Business Commons^™

Regs. Sec. 1.9100: A Second Chance To Make The Election, John L. Crawford

Tax Adviser

No abstract provided.

Professional Responsibility In The Eyes Of The Irs, Leslie S. Shapiro

Tax Adviser

No abstract provided.

When The Going Gets Tough: How Multinationals And Local Companies Used Dynamic Capabilities During Pandemic, Maha Barry, Ashar Saleem

Business Review

This study uses dynamic capability (DC) lens to explore how multinational companies (MNCs) and their local competitors make use of DCs during pandemic to achieve competitive advantage. The paper deploys a qualitative research methodology and collects primary and secondary data from 8 companies (4 MNCs, 4 Locals) in the pharmaceutical industry of Pakistan. We find that multinationals and local companies rely on different sets of DC to effectively deal with the pandemic. While multinationals make use of branding, alliancing and effective deployment of their R&D capability, locals deployed seizing, reconfiguration and strong external relationship better. In the immediate aftermath of …

Determinants For Green Procurement Practices In Public Procurement Management In Tanzania, Yohana Arsen Rutaba

Business Review

This study was carried out conducted to ascertain the determinants for green procurement practices in public procurement management in Tanzania. The research study employed mixed-methods approach and used descriptive analysis. Multiple linear regression analysis was employed to establish the relationship between the variables. The study used a sample size of 200 participants obtained using Cochran formula of unknown population. The sample size composed of public procurement officers and practitioners from different government agencies and organization in Mainland Tanzania. From descriotive analysis it shows that the level of implementation of green procurement practices is still very low in public procurement. The …

Winner’S Curse On Malaysian Ipos: Does The Phenomenon Still Exist?, Norliza Che Yahya, Rasidah Mohd Rashida, An Le Thuy Ngoc, Ayesha Anwar

The Indonesian Capital Market Review

This study examines the winner’s curse phenomenon through Amihud and Yong’s winner’s curse measurements. Amihud’s allocation rate (ALLOCTJ) is the natural log of the reciprocal of investor demand or oversubscription ratio while Yong’s institutional investor participation is gauged based on a type of IPOs which is issued via private placement (DPRIVATE). Using data set from 560 initial public offerings (IPOs) issued from January 2000 until December 2022 for listing on Bursa Malaysia, the results of the cross-sectional multiple regression analyses show that ALLOCTJ and DPRIVATE are consistently significantly negative in influencing initial returns of the IPOs. The former relationship indicates …

Effect Of Street-Pricing Deregulation In U.S. Airports On Customer Satisfaction, Thorsten Merkle, Satheesh Seenivasan, Sushanta Das

ICHRIE Research Reports

This study investigates the impact of pricing policies and food and beverage (F&B) strategies on traveler satisfaction in the dynamic airport environment, with a focus on Phoenix airport in comparison with two other (undisclosed) major U.S. airports. Using a mixed-methods approach that integrates unstructured observations and social media analytics, the research provides a comprehensive understanding of passenger behavior, satisfaction, and spending patterns in airside F&B outlets.

Key findings reveal that traveler satisfaction is driven by factors such as service quality, timeliness, perceived value, and emotional engagement, with price sensitivity playing a relatively minor role. Phoenix International Airport exemplifies a successful …

The Formation Of The American League In Baseball; Changes In American Society And Culture That Contributed To The Demand For More Baseball In The Late 19th Century, Shawn M. Smith

Bound Away: The Liberty Journal of History

The second professional major league (the American League) in baseball came about in response to the demand for more baseball entertainment due to the increased amount of leisure time Americans had in the late-19th century as society started the shift from an agricultural based lifestyle to a culture who worked predominantly in factory work.

The culture and society of the day changed drastically due to changing economic conditions of the time period. Due to monumental changes in industry, the vast majority of the population had shifted from working in an agrarian society to working in factories as a result of …

Impact Of Innovation On Firm Performance Via Corporate Entrepreneurship And The Role Of Information And Communication Technology Use, Amir Foroughi, Reihaneh Sadat Hajmirsadeghi, Reza Shokuh Saljoghi, Mina Kharzami

Arab Economic and Business Journal

This study aims to examine the moderating role of ICT and improve the analytical framework . The research employed a non-probability convenience sampling technique. Data was collected from 210 respondents and analyzed using partial least squares (PLS) methods. First, it addresses the under explored role of corporate entrepreneurship as a complementary factor in enhancing the impact of technological innovation on organizational performance, particularly in the context of ICT integration. Second, it provides empirical evidence from Iran, Third, the study introduces a refined analytical framework that highlights the moderating role of ICT.

Measuring The Effect Of A Brand Communication Strategy Through Consumer-Generated Content: A Case Study Of Telecommunication Services, Jiwon Baek, Haejin Seo, Tae Ho Song

Asia Marketing Journal

The objective of marketing communication is to develop brand knowledge in consumers’ minds by informing and persuading consumers with the information that the brand needs to convey. However, existing studies on advertising effects have primarily focused on quantitative performance metrics. Although studies measuring consumers' cognitive responses have increased recently, it is still difficult to find research analyzing the effectiveness of advertising from a communication perspective. Therefore, we aimed to examine the communication effectiveness of advertising by utilizing Consumer-Generated Content data. The results of the Semantic Network Analysis and centrality analysis revealed differences in advertising effectiveness between the two brands. Moreover, …

Rethinking Money: How The Backfire Effect Shapes Consumer Reactions To Recommendations, Hee-Kyung Ahn, Eunkyoung Lee

Asia Marketing Journal

This research explored how priming of money influences consumers' reactions to others' opinions, particularly regarding compliance with different types of recommendations. Across two experiments, we found that subtle reminders of money made individuals value their independence in decision-making. As a result, they tended to respond negatively to recommendations that were overly prescriptive, such as specific product suggestions. On the other hand, when money reminders accompanied recommendations that offered some flexibility—like suggestions for product categories—individuals were more likely to agree with these flexible recommendations than specific suggestions. This effect even persisted when the category recommendations included only a single alternative.

Detrimental Impact Of Waiting On Dining Experiences: Evidence From Online Restaurant Reviews, Jooa Baek, Yeongbae Choe

Asia Marketing Journal

This study employs big data analytics to examine customers’ waiting experiences in restaurants, a critical component of the broader hospitality and tourism industry. Drawing upon a large corpus of online reviews, the analysis uses topic modeling to identify four salient themes that emerge—waiting, food, servicescape, and service quality—informing the way in which customers perceive and evaluate dining experiences. Two subsequent regression analyses reveal a significant negative relationship between waiting-related comments and overall review ratings, underscoring the disproportionate influence of waiting experiences in shaping customer satisfaction. These findings offer valuable insights for hospitality and tourism practitioners and researchers aiming to deepen …

Illuminating The Pathway From Social Media Marketing Stimuli To Skincare Brand Choice Through Product Effectiveness, Elfi Elfi, Sabrina O. Sihombing, Ferdi Antonio

Asia Marketing Journal

This study illuminates factors driving skincare brand choice by examining the role of product effectiveness in the social media marketing context. Using quantitative approach with Structural Equation Modeling on data from 217 Gen Z respondents, the research focuses on two key social media marketing stimuli: nano influencer marketing and short video content marketing. The findings reveal that product effectiveness significantly mediates the relationship between these marketing stimuli and consumer brand selection. While various marketing stimuli can attract consumer attention, the perceived effectiveness of the product is the primary driver of brand choice. Additionally, the study highlights the importance of selecting …

Beyond Revenge Spending: Exploring The Role Of Loneliness And Online Brand Equity In Sustained Luxury Consumption Among Asian Mz Adults, Sukyoung Kang, Sanghee Kim

Asia Marketing Journal

This study examines the relationship between loneliness, online brand equity, and luxury purchase intentions among Asian MZ adults. While prior research attributed the surge in luxury purchases during COVID-19 to ``revenge spending'' aimed at alleviating negative emotions, this study suggests that individuals leverage loneliness, transforming it into a driving force for luxury consumption by addressing emotional needs rather than simply compensating for distress. By highlighting online brand equity as a moderating factor, the study demonstrates how luxury brands, traditionally reliant on offline experiences, can leverage digital channels to connect with Asian MZ consumers. Based on a survey of 200 participants, …

Editorial: A New Chapter For Asia Marketing Journal, Woojung Chang, Minki Kim, Jaehoon Lee, Choongbeom Choi

Asia Marketing Journal

No abstract provided.

Bridging The Gap: Local Tax Regulations And The Future Of Green Tax In Indonesia, Daffa Zulfa Yudhanto, Murwendah Murwendah

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Indonesia again ranks among the top three countries vulnerable to the impacts of climate shocks. The intensity of the risk from this phenomenon is expected to continue increasing if a change in societal behavior does not accompany it. Referring to the Environmental Protection Management Law, one of the steps that can be taken to regulate such behavior is through economic instruments, such as a green tax. The green tax will be ineffective without a coherent regulatory framework and stakeholder political will. This study analyzes the alignment of green tax regulations at the regional level and the gaps in their implementation …

Connecting Emotionally: Examining The Impact Of Narrative Video Advertising On Consumer Involvement And Brand Attachment, Anni Rahimah, Shannon Saghava Aqfa Dzikrullah, Ameylia Ayu Astira

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The increasingly competitive advertising landscape necessitates innovative strategies to engage potential customers effectively. This study investigates the impact of emotional and narrative-driven video advertisements on attitudes toward advertisements and advertisement involvement, ultimately fostering emotional brand attachment among viewers. This research adopts a quantitative approach, employing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 4 software. Data were collected through a structured survey involving 131 respondents who had utilized the GoSend service in DKI Jakarta, Indonesia. The results demonstrate that emotional and narrative elements in video advertisements exert a significant positive influence on viewers’ attitudes toward advertisements …

Bridging Experience And Intention: The Mediating Role Of Outcome Expectations In Social Entrepreneurship Among Creative Economy Actors, Muhammad Iqbal Rezky, Janah Sojanah, Rasto Rasto

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study explores the role of outcome expectations in mediating the influence of prior experience on social entrepreneurship intention in the creative economy sector of Indonesia. Despite the increasing interest in social entrepreneurship, research on the factors driving the intention to become a social entrepreneur remains scarce. This study employed the Social Cognitive Career Theory (SCCT) as a theoretical framework to investigate social entrepreneurship as a career choice, focusing on the influence of outcome expectations on social entrepreneurship intention. A quantitative explanatory survey was conducted with 290 creative economy actors in Bandung through questionnaires. Data were analyzed using Partial Least …

Projecting The Roles Of The Indonesian State Revenue Authority Toward Tax Administration's Performance, Nidya Hapsari, Adhy Kusuma Putra

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes the impact of the Indonesian State Revenue Authority (SRA) on tax ratio and/or tax administration performance. The upcoming establishment of SRA, which is projected to take the semi-autonomous form under the direct command of the President, is part of tax reform in Indonesia. Using interpretive analysis and comparative research methods, the study finds that the idea of merging the Directorate General of Taxes, Directorate General of Customs and Excise, and Directorate of Non-Tax State Revenue into the SRA may contribute positively to increased state revenue and tax administration performance in Indonesia, which fiscal system is characterized by …

Enhancing Animal Shelter Operations With Time Series And Machine Learning, Sakava L. Kiv, Donald L. Anderson, Shivam Negi, Jacquelyn Cheun

SMU Data Science Review

Enhancing animal shelter operations through machine learning involves employing a variety of advanced techniques aimed at increasing efficiency, promoting animal welfare, and optimizing resource allocation. This paper explores predictive analytics for adoption rates using regression models to estimate the likelihood of adoption based on historical data, encompassing variables such as breed, health status, and previous adoption trends. Additionally, classification algorithms are utilized to categorize animals by adoption probability, facilitating better resources and marketing prioritization. Clustering algorithms are employed to group animals according to behavior patterns and/or physical health, enabling tailored medical care and enrichment activities that improve their mental and …

The Tax Adviser, Volume 17, Number 2, February 1986 [Whole Issue], American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Trade Or Business Status: Recent Judicial Interpretations, Daniel M. Slattery, Susan Nordhauser

Tax Adviser

No abstract provided.

Post-Reconstruction Sec. 367: New Rules And New Dangers, Wesley Yang, Davis W. Nelson

Tax Adviser

No abstract provided.

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.

Disclaimers As Premortem And Postmortem Estate Planning Tools, Travis P. Goggans, Michael R. Harmon

Tax Adviser

No abstract provided.

Analysis Of The Reverse Triangular Merger Regulations, Robert Willens

Tax Adviser

No abstract provided.

Can Kirana Stores Compete In India's E-Commerce Revolution? Rethinking Traditional Retail In The Digital Age, Anshi Jindal, Ashwarya Kapoor

Management Dynamics

E-commerce has reshaped the global retail landscape bringing both disruptions and opportunities specifically in emerging markets like India. This paper explores the evolution of e-commerce in India and its impact on traditional retail particularly unorganized Kirana stores. By analysing market trends, consumer behaviour and policy implications, the study examines how conventional retailers are adapting to digital transformation. Using Reliance Retail’s JioMart initiative as a case study, it provides insights into the integration of digital and physical retail ecosystems. While e-commerce challenges Kirana stores, it also fosters innovation, growth and the emergence of hybrid retail models.

The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.