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Full-Text Articles in Business
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 …
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, 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 …
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 …
Bayesian Mixtures Of Autoregressive Models, Sally Wood, Ori Rosen, Robert Kohn
Bayesian Mixtures Of Autoregressive Models, Sally Wood, Ori Rosen, Robert Kohn
Sally Wood
In this paper we propose a class of time-domain models for analyzing possibly nonstationary time series. This class of models is formed as a mixture of time series models, whose mixing weights are a function of time. We consider specifically mixtures of autoregressive models with a common but unknown lag. The model parameters, including the number of mixture components, are estimated via Markov chain Monte Carlo methods. The methodology is illustrated with simulated and real data.
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%.
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 …
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
Ashley R. Davis
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.
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
Faculty Publications, Information Systems & Technology
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 …
Extrapolating The Price To Performance Frontier For Computer System Components: Processing, Storage, Memory, And Network Interface, G. Kent Webb
Faculty Publications, Information Systems & Technology
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 …
Effects Of Perceiver / Target Gender And Social Networking Presence On Web-Based Impression Formation, Timothy R. Hill, Leslie J. Albert, Shailaja Venkatsubramanyan
Effects Of Perceiver / Target Gender And Social Networking Presence On Web-Based Impression Formation, Timothy R. Hill, Leslie J. Albert, Shailaja Venkatsubramanyan
Faculty Publications, Information Systems & Technology
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 …
Legitimizing Radical New Medical Services, Nanette C. Clinch, A Osland, C Wang
Legitimizing Radical New Medical Services, Nanette C. Clinch, A Osland, C Wang
Faculty Publications, School of Management
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
Faculty Publications, School of Management
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.
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
Faculty Publications, School of Management
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%.
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.