Business Commons^™

Post-Jgtrra Dividend Planning, Danny A. Pannese, Paul N. Iannone

WCBT Faculty Publications

The JGTRRA reduced the tax rate on dividends for individuals and lowered the accumulated earnings and personal holding company taxes for corporations until 2008. This article reviews some of the planning techniques corporations and shareholders can use to take advantage of the temporarily lower rates.

One of the key provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), if not the prime emphasis of the legislation, is Section 302's reduction in the individual tax rate on corporate dividends received to 15% (5% for individuals in the 15% and 10% brackets). In an emerging trend, the lower …

Understanding New Hampshire’S Rule 4.2 As Applied To Corporate Litigants: An Explanation And Suggestions For Improvement, Heather Menezes

The University of New Hampshire Law Review

[Excerpt] “Consider this scenario: an attorney represents a client in litigation against a corporation. The attorney gets a call from an employee of that corporation and the employee says, “Everything in your complaint is absolutely correct.” However excited the attorney is to speak with this person, the Rules of Professional Conduct constrain whom the attorney can talk to if a corporation is involved in the pending litigation. In New Hampshire, any attorney can quickly find that Rule 4.2 prohibits contact with a represented party.1 But is this corporate employee a represented party? Even after reading the comment to the rule …

Experiential Consumption And Sport Sponsorship: A Phenomenological Investigation, Gavin Mcallister

Masters

This study examined the experiences of individuals engaged in sports consumption of a favoured team or sport, and further examines if this consumption experience is in any way affected by the presence of commercial sponsorships. While studies of experiential consumption have been carried out before, this is the first study to examine the possible impact sponsorship has from an experiential consumption perspective. Sponsorship is a broadly managerial activity from a marketing perspective. Sports consumption has been shown to be a predominantly experiential activity (Holt, 1995), yet marketers attempt to target sports supporters through regular marketing channels. But a better understanding …

Aicpa Technical Practice Aids, As Of June 1, 2004, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Technical Practice Aids, As Of June 1, 2004, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Network Consequences Due To Oligopolists And Oligopsonists In The Hog Industry, Pollution From Hog Production, And The Failure To Regulate Ecological Criteria, F. Gregory Hayden

College of Business: Faculty Publications

Humans have been in a symbiotic relationship with hogs since the time humans became a species. That relationship evolved into a set of transactional (as defined by instrumentalists) processes beginning with the hunter-gatherer tribes. The network of relationships has continued to become more numerous, intense, and complex. Hogs have served in social systems with humans as societal symbols for prowess for numerous groups (with wild boars, for example, on coats of arms in Europe), as religious symbols (both positive and negative), as a source of human disease in the hog-chicken-human cycle for generating flu in Asia, and, more recently, as …

Community Acceptance Of Affordable Housing, C. Theodore Koebel, Robert E. Lang, Karen A. Danielsen

Public Policy and Leadership Faculty Research

Despite historically low interest rates, organizations across the nation have become increasingly concerned about the impacts of regulatory constraints and anti-growth sentiments on the availability and cost of housing. This concern is by no means limited to a few “high cost” areas like Boston and San Francisco. It can also be found in Iowa City, where new single-family houses were recently selling from $150,000 to $375,000 (prices readily considered affordable in many larger metropolitan areas) and even in rural areas where spill-over growth and “drive to qualify” solve the commuter’s affordability problem while creating unforeseen affordability problems for the rural …

Inside Unlv, Holly Ivy De Vore, Caryn Key, Carol C. Harter, Richard Morgan

Inside UNLV

No abstract provided.

Intelligence Strategy: The Evolution And Co-Evolution Dynamics Of Intelligent Human Organizations And Their Interacting Agents, Thow Yick Liang

Research Collection Lee Kong Chian School Of Business

In the knowledge economy, the human minds are the most vital center of analysis. They are the complex adaptive systems capable of processing information, establishing knowledge structure, conceptualizing idea, and making decision. The intrinsic intelligence of the individual minds, as well as the organizational/ collective intelligence, drives the dynamic of all human systems. Primarily, the local self-enrichment processes of the interacting agents are autopoietic. In addition, global forces are also present in all human organizations. The global forces are constructive only if they support the elementary processes. The global forces originate from the orgmind of the organization. A complex relationship …

Proprietary And Open Systems Adoption In E-Procurement: A Risk-Augmented Transactions Cost Perspective, Robert J. Kauffman, Hamid Mohtadi

Research Collection School Of Computing and Information Systems

We present an economic model that enables the study of incentives for business-to-business (B2B) e-procurement systems investments that permit inventory coordination and improved operational control. We focus on the information technology adoption behavior of firms in the presence of transaction costs, agency costs and information uncertainty. We conclude that it is appropriate to rethink the prior theory and develop an extended transaction-cost theory perspective that incorporates the possibility of shocks. We distinguish among three kinds of B2B e-procurement systems platforms. Proprietary platform procurement systems involve traditional electronic data interchange (EDI) technologies. Open platform procurement systems are associated with e-market Web …

2004 June, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases for June of 2004.

The Singapore "Advantage" In India: A Perception Or A Premium?, Alexandra Si-Lan Wee, Ai Lin Leong, Caroline Yeoh

Research Collection Lee Kong Chian School Of Business

Singapore’s regionalisation strategy has been applied in various countries, such as China, Vietnam and India, through the establishment of industrial parks. The parks are marketed as a winning combination of the host country’s unique location advantages and Singapore style efficiency and management know-how. Singapore’s foray into India was marked by the setting up of the ITPL in Bangalore, and furthered by its venture into a future phase of HITEC City, based on her success in Bangalore. However, with global businesses shifting interests towards India, and competing industrial parks emerging to meet the increasing demand, ITPL is faced with stiff competition …

Extending Economic Space: Some Empirics On Singapore's Gambit In Bangalore And Hyderabad, India, Kevin Wongso, Caroline Yeoh, Lu Gao

Research Collection Lee Kong Chian School Of Business

No abstract provided.

Integrating Business Opportunities In An Emerging Asian Economy: Perspectives From Singapore's Gambit In Vietnam, Ai Lin Leong, David David, Caroline Yeoh

Research Collection Lee Kong Chian School Of Business

To date, Singapore’s regionalization strategy has been applied in China, India, Indonesia and Vietnam through the establishment of industrial parks. The nexus between these ‘clones’ is the implantation of Singapore’s positive business ethos amidst more uncertain host environments. Leveraging on world-class infrastructure, efficiency and location-specific advantages, these industrial parks present themselves as low-cost investment enclaves. This paper focuses on the regional industrial development project assembled, administered and promoted by the sovereign national governments of Singapore and Vietnam. Using in-depth case studies, it examines the push-pull factors for firms with different structures. It finds that progress in this privileged foreign investment …

Production And Political Economy In The Animation Industry: Why Insourcing And Outsourcing Occur, Feichin, Ted Tschang, Andrea Goldstein

Research Collection Lee Kong Chian School Of Business

This paper presents a framework for explaining production patterns in creative industries. In particular, we focus on the conditions under which insourcing occurs in the US threedimensional animation industry and where outsourcing in the conventional two-dimensional animation industry occurs to the Philippines. The work that is outsourced is not the most creative component of the entire production process. Institutional decisions (as related to the location of decision makers and primary markets), and business conditions in the world market, have both positively and negatively affected the local Filipino industry and its position within the global division of labor. Implications for knowledge-based …

Integrating Product Platform Development With Supply Chain Configuration In A Global Environment, Soumen Ghosh, Nagesh Murthy, Byung Joon Park

Research Collection Lee Kong Chian School Of Business

In this research, we have investigated the interaction between product platform development and supply chain configuration in a global environment. A comprehensive decision support model has been developed to simultaneously determine product strategy and supply chain configuration. By Products we refer to the bundle of module option alternatives offered to market segments, and product platform development is a means of looking for the opportunity of sharing module option alternatives among products. A scenario analysis has been performed to gain insights on how platform development is influenced by market conditions and current supply chain configuration. The analysis shows that different supply …

Stripping To The Undercoat: A Review And Reflections On A Piece Of Organization Theatre, Timothy Adrian Robert Clark, Iain Mangham

Research Collection Lee Kong Chian School Of Business

In this article, we review one 'tailor-made play', one piece of organization theatre called Varnishing the Truth. We then reflect on the questions we asked of ourselves while watching this performance and reviewing the video of it: how does this activity relate to its claimed theoretical foundations (Boal's forum theatre)? Is forum theatre an appropriate model for organization theatre? Can 'things be made to move' by an activity such as the one to which we were an audience? In the process of answering these questions, we emphasize the reductive adoption of radical techniques (that is, Boal's forum theatre); the depoliticization …

Preventing Identity Theft, Christine Jensen

All Current Publications

Identity theft is becoming more common and is a very serious crime. Victims of identity theft can spend months or years and a lot of hard earned money cleaning up the mess thieves have made of their good name and credit record.

Relationship Analysis : Improving The Systems Analysis Process, Joseph Thomas Catanio

Dissertations

A significant aspect of systems analysis involves discovering and representing entities and their inter-relationships. Guidelines exist to identify entities but do not provide a rigorous and comprehensive process to explicitly capture the relationship structure of the problem domain. Whereas, other analysis techniques lightly address the relationship discovery process, Relationship Analysis is the only systematic, domain-independent analysis technique focusing exclusively on a domain's relationship structure.

The quality of design artifacts, such as class diagrams, and development time necessary to generate these artifacts can be improved by first representing the complete relationship structure of the problem domain. The Relationship Analysis Model is …

A Discovery And Analysis Of Influencing Factors Of Pair Programming, Kyungsub Steve Choi

Dissertations

The exploration into the underlying psychosocial links of pair programming. a new and unorthodox programming paradigm in which two programmers share one keyboard and monitor during real-time programming sessions, is undertaken. These complex psychosocial relationships, along with cognitive process exchanges, ultimately mold the programming output as well as determine the level of communication, satisfaction. confidence and compatibility. Laying the framework for this research, a through review of traditional and contemporary paradigms with a special focus on their limitations and a list of current software development problems are presented. Next, a detailed summary of pair programming and related agile software paradigms, …

Participatory Learning Environment : Requirements And Design Analysis, Vikas Manohar Achhpiliya

Theses

The primary purpose of this thesis is to develop the requirements and model preliminary database and class designs for the Participatory Learning Approach Environment (PLAE). The requirements and the designs will be presented for version 1.0 and 2.0 with version 2.0 supporting an enhanced requirements set.

Participatory Learning Approach Environment (PLAE) is an exercise management tool for the Participatory Learning Approach (PLA) - a pedagogy approach based on the theory of constructivism. The PLAE facilitates and enhances learning among students while easing the administrative burden of the instructor and cognitive overload of the students. The theory and concepts on which …

Electronic Marketplaces And Their Roles In The Staffing Industry : An Explorative Analysis, Vishal Khubani

Theses

This thesis will explore and analyze the role of electronic marketplaces in the staffing industry from the viewpoint of hiring executives, human resources personnel, staffing organizations, and candidates. Using analyses of popular electronic job marketplaces, this paper will establish the efficiency and effectiveness of electronic marketplaces as compared to traditional staffing methods. It will also provide a detailed view of various electronic marketplaces, their financial structure and analysis of their performance. This information will also result in a return on investment estimate for the average hiring organization using electronic marketplaces.

2004 Manifest Program, Columbia College Chicago

Manifest Urban Arts Festival Programs

A program for the Manifest Urban-Arts Festival held by Columbia College Chicago on May 27, 2004.

Lindenwood Receives Maximum 10-Year Accreditation, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Re: Suggestions For The 2004-2005 Irs/Treasury Priority Guidance Plan., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

U.S. Department Of Labor And Aicpa Partner On National Education Campaign, Getting It Right - Know Your Fiduciary Responsibilities., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

The Ncaa And Its "Control" Of Bowl Games., Richard C. Crepeau

On Sport and Society

It was more than a bit amusing to read that the Knight Commission has called on the NCAA to retake control of the bowl games from the television networks and the conferences. This is akin to telling the U.S. Senate to retake control of American Foreign Policy from the Executive Branch. It is not going to happen and even if it did it wouldn't make any real difference. The die is cast, the damage is done, and a reversal of history is not possible.

Multiple Roles Of A Rural Administrator, Roger A. Lohmann, Nancy Lohmann

Faculty & Staff Scholarship

Basic administrative procedures are similar in rural and urban areas. Even so, rural human service administrators are often not prepared for the many roles they must assume in small and underfunded rural agencies. The roles may include personnel director, budget officer, accountant, fundraiser, supervisor, building and maintenance supervisor, volunteer coordinator, group developer, community organizer, public educator, policy analyst, and director of public relations and marketing.

Crunch N’ Munch; Non-Analytical Positives; Stanley Cup Finals, Richard C. Crepeau

On Sport and Society

It's time to head to rewrite. The Yankees have sent Cracker Jack packing from the House that Ruth Built. "Crunch 'n Munch" will replace the traditional baseball snack because, says Yankee spokesperson Jason Zillo, it tastes better. Yankee Stadium's Director of Hospitality offered another more compelling reason for the move. Cracker Jack is eliminating the box in favor of a bag. Well, that certainly explains it. No one has mentioned what "Crunch 'n Munch" is paying the Yankees for their new status in the national pastime.

Agenda And Background Materials For The Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Scottsdale, Ariz., May 23-5, 2004, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.