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Articles 1 - 30 of 108
Full-Text Articles in Business
Results Of Environmental Scanning Applied To The Design Of A Deer Management Decision Support System (Dss) For The United States And California, G. Kent Webb
G. Kent Webb
Using freely available internet search tools for environmental scanning, information related to deer management was collected, categorized, and evaluated with the goal of providing public decision support. Key issues raised in the public debate discovered by the search are addressed with relevant information formatted as output for a decision support system – dashboard elements. A graph addresses contradictory reports about the current direction of the deer population; the trend since 2006 appears to be down. Another graph illustrates the approximate longterm population trend; the current U.S. white-tailed deer population is about the same as in 1500. A table summarizes profiles …
Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh
Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh
Yeung-Nan Shieh
This paper examines the impact of the ad-valorem commodity tax as a policy device on the location decision of undifferentiated oligopolistic firms with free entry. It shows that: (1) When the distance between the plant location and the output market is held constant, the optimum location for the oligopolistic firm would be independent of the ad-valorem tax if the production function is homothetic, and (2) when the distance between the plant location and the output market is a decision variable, the optimum location for the oligopolistic firm will move closer to the output market if the demand function is linear …
Deer Herd Management Using The Internet: A Comparative Study Of California Targeted By Data Mining The Internet, G. Kent Webb
Deer Herd Management Using The Internet: A Comparative Study Of California Targeted By Data Mining The Internet, G. Kent Webb
G. Kent Webb
An ongoing project to investigate the use of the internet as an information source for decision support identified the decline of the California deer population as a significant issue. Using Google Alerts, an automated keyword search tool, text and numerical data were collected from a daily internet search and categorized by region and topic to allow for identification of information trends. This simple data mining approach determined that California is one of only four states that do not currently report total, finalized deer harvest (kill) data online and that it is the only state that has reduced the amount of …
Examining Collegiality And Social Justice In Academia And The Private Sector: An Exploratory Symlog Analysis, D. L. Ford, George L. Whaley
Examining Collegiality And Social Justice In Academia And The Private Sector: An Exploratory Symlog Analysis, D. L. Ford, George L. Whaley
George L. Whaley
This research compares the perceptions of the private sector, high-technology employees to the perceptions of university faculty members regarding organizational culture, social justice and collegiality concepts. The SYMLOG assessment technique was used to record the perceptions of respondents to four different concepts of organizational culture, two different aspects of social justice and two measures of collegiality. Comparative findings of gender differences across the eight concepts raise key organizational culture, legal, measurement, governance, and social policy issues for academia and high tech organizations. The development of a conceptual framework to guide future research and a blueprint to discuss desired organizational change …
Use And Perceived Value Of Class Forums, Leslie J. Albert, N. Aggarwal
Use And Perceived Value Of Class Forums, Leslie J. Albert, N. Aggarwal
Leslie J. Albert
No abstract provided.
Use And Perceived Value Of Class Forums, L. Albert, Nitin Aggarwal
Use And Perceived Value Of Class Forums, L. Albert, Nitin Aggarwal
Nitin Aggarwal
Numerous studies have illustrated the ability of online class discussion forums to support college-level student learning and performance. Yet few instructors incorporate forums into their courses. Many believe that students will fail to find value in or even use class forums or they are concerned about increasing their instructional workloads. Herein we address these concerns via a mixed-methods study of our own students' experiences with class forums.
Predicting Risk For Deer-Vehicle Collisions Using A Social Media Based Geographic Information System, G. Kent Webb
Predicting Risk For Deer-Vehicle Collisions Using A Social Media Based Geographic Information System, G. Kent Webb
G. Kent Webb
As an experiment investigating social media as a data source for making management decisions, photo sharing websites were searched for data on deer sightings. Data about deer density and location are important factors in decisions related to herd management and transportation safety, but such data are often limited or not available. Results indicate that when combined with simple rules, data from photo sharing websites reliably predicted the location of road segments with high risk for deer-vehicle collisions as reported by volunteers to an internet site tracking roadkill. Use of Google Maps as the GIS platform was helpful in plotting and …
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
Aharon Hibshoosh
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 …
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
Howard W. Combs
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 …
Alignment Of Strategy With Structure Using Control Systems, Syeda Noorein Inamdar
Alignment Of Strategy With Structure Using Control Systems, Syeda Noorein Inamdar
Syeda Noorein Inamdar
Considerable experimentation in organizational form has focused executive attention on the design and use of management control systems (MCS) to align environmental context and corporate strategy with a variety of organizational structures. The paper explores how two multibusiness health care firms with a similar corporate strategy–but with different structures, centralized versus decentralized–design and use MCS. Strategy based contingency model is applied to examine the interrelationships among five constructs–environment, corporate strategy, organizational structure, MCS and performance. Results demonstrate the design and use of MCS are contingent on the extent of centralization between the corporate office and business units. In the decentralized …
Neighborhood Crime And Travel Behavior: An Investigation Of The Influence Of Neighborhood Crime Rates On Mode Choice – Phase Ii, Christopher Ferrell, Shishir Mathur
Neighborhood Crime And Travel Behavior: An Investigation Of The Influence Of Neighborhood Crime Rates On Mode Choice – Phase Ii, Christopher Ferrell, Shishir Mathur
Shishir Mathur
No abstract provided.
A Decision-Support Framework For Using Value Capture To Fund Public Transit: Lessons From Project-Specific Analyses, Shishir Mathur, Adam Smith
A Decision-Support Framework For Using Value Capture To Fund Public Transit: Lessons From Project-Specific Analyses, Shishir Mathur, Adam Smith
Shishir Mathur
No abstract provided.
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
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 …
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. Cook, E. Gershman, J. Hagy, J. Horn, D. Moore, K. Rubin
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 …
Effects Of Perceiver / Target Gender And Social Networking Presence On Web-Based Impression Formation, T. R. Hill, Leslie J. Albert, S. Venkatsubramanyan
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
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
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
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
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
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
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
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
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
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
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
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
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 …
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton
Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton
Annette M. Nellen
TIGTA made recommendations regarding the use of individual tax identification numbers (ITINs) with respect to refundable tax credits such as the child tax credit. TIGTA also recommended that the IRS develop a new process to prevent erroneous claims for the earned income credit. • The IRS issued guidance providing the procedure for electing under Sec. 108(i) to include income from indebtedness discharged in a reacquisition of a debt instrument in gross income ratably over a five-year period. • The IRS issued advice to its employees regarding the determination of whether a taxpayer can claim a dependency exemption for a noncustodial …
Using Technology Enabled Qualitative Research To Develop Products For The Social Good, An Overview, Maria Malu H. Roldan, R. Burkhard
Using Technology Enabled Qualitative Research To Develop Products For The Social Good, An Overview, Maria Malu H. Roldan, R. Burkhard
Maria Malu H. Roldan
This paper discusses the potential benefits of the convergence of three recent trends for the design of socially beneficial products and services: the increasing application of qualitative research techniques in a wide range of disciplines, the rapid mainstreaming of social media and mobile technologies, and the emergence of software as a service. Presented is a scenario facilitating the complex data collection, analysis, storage, and reporting required for the qualitative research recommended for the task of designing relevant solutions to address needs of the underserved. A pilot study is used as a basis for describing the infrastructure and services required to …
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Elizabeth K. Jenkins
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.