Business Commons^™

Author Index, 12 Months Ended June 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended June 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Aicpa Urges Changes In New Sec. 911 Rules, Thomas R. Hanley, William Stromsem, William C. Penick, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.

Look At Some Estate Planning Tools After The ’76 Act, Jerry Engel

Tax Adviser

No abstract provided.

Tax Planning For Multiple Corporations: Definitions And Applications, Howard T. Slayen, Jay F. Ayers

Tax Adviser

No abstract provided.

’76 Act’S Carryover-Basis Rules: New Vistas For Tax Planning, Eugene W. Klingman, Norman R. Milefsky

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 8, Number 5, May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Employee Benefits Planning - The Need For Interprofessional Cooperation, Thomas R. Hanley, William Stromsem

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

German Corporate Tax Reform And Its Effects On U.S. Investment, Robert Gonnella, Claus Gartner, Robert T. Cole

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

’76 Act Provisions Affecting Nonresident Aliens, Herbert H. Alpert, Fred Feingold

Tax Adviser

No abstract provided.

Problematic Smartphone Use Experiences Of Students, Gbolahan Olasina

The African Journal of Information Systems

Smartphones extend people's opportunities by improving their daily living and well-being. Hence, given the tool’s features and affordances that promote human development, smartphones facilitate the achievement of the individual liberties and freedoms of ordinary people. However, there are serious concerns about the emotional, social and cultural factors underlying smartphone usage patterns and their association with problematic use and depressive behaviors. Therefore, the overriding goal of the research reported on in this paper was to investigate how smartphone use influences individuals’ emotional wellness, interpersonal relationships and sociocultural contexts. Existing academic literature indicated that there was a need to investigate the intricate …

Sustainable Practices In The Restaurant Industry: Review 2020-2025, Joel Reynolds

ICHRIE Research Reports

This review examines sustainability practices in the restaurant industry from 2020-2025, analyzing environmental, social, economic, and technological dimensions. Using a rigorous methodology including comprehensive database searches and thematic synthesis, we identified significant fragmentation across research streams and persistent gaps between theoretical frameworks and practical implementation. Our analysis reveals how contextual factors—including geographical location and restaurant segment—significantly influence sustainability approaches, challenging universal prescriptions. The review highlights critical methodological limitations in current research, particularly regarding measurement approaches, system boundaries, and ethical considerations of technological innovations. These findings provide a foundation for developing more integrated, context-sensitive sustainability frameworks for both researchers and practitioners.

Beyond Compliance: Investigating The Motivational Power Of Equality, Diversity And Inclusion (Edi) In European Hospitality, Alessandro Ferrazza Dr

ICHRIE Research Reports

The base concept of this study is to explore the interrelationship between Equality, Diversity and Inclusion (EDI) practices, employee motivation and performance within the European Hospitality Industry. The research aims to identify the barriers and facilitators that shape motivational synergies stimulating performance outcomes, particularly for underrepresented employee groups. The researcher employed a mixed-methods approach underpinned by a pragmatic interpretivist framework. The findings revealed that there is wide use of discriminatory practices, limited career progression and poor work-life balance which act as significant demotivators (Siu et al., 1997). The study also reconceptualises EDI not merely as a compliance requirement, but as …

Are We Truly Diverse: Investigating The Diversity In Hospitality And Tourism Faculty Within The United States, Michael D. Caligiuri, Abigail Foster, Phillip M. Jolly, Miranda Kitterlin

ICHRIE Research Reports

Both practice and research within the hospitality and tourism field have grown increasingly concerned with issues of diversity, equity, and inclusion (DEI). Yet while a significant and growing body of research has looked into the drivers and effects of representation in the workplace, very little has investigated the state of diversity in hospitality and tourism faculties. This is a serious oversight, as faculty diversity has been linked to a number of individual, organizational, and societal benefits. Drawing on an in-depth investigation of the racial/ethnic and gender makeup of 57 hospitality and tourism programs in the United States, our results indicate …

Imus Longganisa: A Cultural Heritage Food In Cavite, Marie A. Aquino, Dyan Loreine V. Lopez, Colleen Daphne U. Villanueva, Jimford U. Tabuyo

ICHRIE Research Reports

This study assessed the cultural heritage significance of Imus Longganisa, a traditional delicacy from Cavite, Philippines. Grounded in the cultural heritage preservation framework, the research examined the aesthetic, social, and historical dimensions of Imus Longganisa as perceived by the Imuseños. Utilized a quantitative evaluative design, the study employed purposive sampling of 291 respondents from Imus City, gathering data through validated online survey questionnaires using a 4-point likert scale. Analytical methods, including descriptive statistics and ANOVA, identified significant variations in perceptions based on demographics such as age, frequency of consumption, and budget. Findings revealed that respondents appreciated the aesthetic appeal of …

The Effect Of Customer Perception Of Service Failure And Recovery On Relationship Dissolution Behavior: Evidence In Airline Services, Jihyo Moon, Sang-Lin Han, Jong Won Lee

Asia Marketing Journal

Many previous studies have been conducted on service failure and recovery, but the existing preceding studies are mainly focused on positive behavioral intentions such as loyalty, word of mouth intention and recommendation intention. Therefore, there is relatively little interest in customers’ negative behavioral intentions.

In today’s society where SNS is very developed, customers’ complaints or retaliatory actions can be spread to other customers without time and space limitations, which can have a great negative impact on the company’s image. In this respect, it is a very important task for service companies to examine the impact of service failure and recovery …

The Effect Of National Brand Failure On Micro-National Image And Attitudes Toward Other Brands: The Moderating Role Of Ethnocentrism, Lingge Jia, Seong Do Cho

Asia Marketing Journal

This study examines the effect of failures by prominent Korean brands on Korea’s micro-level national image and other Korean brands among Chinese consumers, focusing on technological capability and design dimensions, and the moderating role of consumer ethnocentrism. Data was collected through surveys that presented scenarios of varying degrees of brand failures and analyzed using AMOS and Hayes Process Macro. Results reveal that typical brand failures negatively affect perceptions of Korea’s micro-national image, particularly in terms of technology capability and design. Additionally, higher levels of ethnocentrism amplify the negative effect of brand failures on the design dimensions of Korea’s image. However, …

Giving Locally Or Globally? How The Destination Of Corporate Charitable Donations Shapes Consumer Brand Preferences, Ohjin Kwon, Young Jee Han, Hakkyun Kim

Asia Marketing Journal

We investigate how the geographic destination of charitable corporate donations influences brand preferences. We predict and find that consumers demonstrate a stronger preference for brands that engage in domestic donations as opposed to those that contribute to foreign causes. Additionally, we find that the preference for domestic donations is more pronounced among consumers exhibiting higher levels of nationalism and lower levels of residential mobility. Our research findings offer managerial implications for tailoring CSR strategies to resonate with specific consumer segments. We provide insights for companies aiming to optimize the impact of their philanthropic endeavors.

Saving Face While Earning Rewards: Reward-Both Referral Programs More Effectively Elicit Referrals For Experiential Purchases Than Reward-Me Programs, Hyunkyu Jang, Raj Raghunathan

Asia Marketing Journal

Companies offer rewards when an existing customer invites a new customer to try their product, but the recipient of the reward varies depending on the type of referral program. In Reward-Me programs, only the recommending customer is rewarded, while in Reward-Both programs, both the recommender and the recipient who acts on the recommendation are rewarded. We examined whether purchase type (material vs. experiential) moderates the impact of a reward program on referral likelihood. The results reveal that purchase type does moderate referral likelihood across the two types of reward programs: for material purchases, referral likelihood does not differ between the …

Hedonic And Utilitarian Products For The 21St Century: Classification Of Modern Product Categories, Jin-A Choi, Sufyan M. Baksh, Hyuk Jun Cheong

Asia Marketing Journal

Consumer purchasing behavior varies according to the type of product being considered. Notably, these behavioral differences become more salient depending on whether a product fulfills a utilitarian function or offers hedonic gratification. The present study aims to develop a novel product classification model that categorizes contemporary goods and services based on the extent to which they possess hedonic or utilitarian value. Methodologically, the study employed a two-stage approach. In the first stage, to identify appropriate products for inclusion in the classification model, the researchers conducted focus group interviews, a comprehensive literature review, and an analysis of major retailers’ websites. In …

Customer Satisfaction And Shareholder Value In The Hospitality And Tourism Industry: The Moderating Role Of A Ceo’S Marketing Experience, Minchung Kim, Yonghee Kim

Asia Marketing Journal

Despite the long history of research examining the effects of firm-level customer satisfaction on shareholder value, the existing findings are mixed for the hospitality and tourism industry where customer satisfaction is particularly important for the success of firms. The inconsistent results require further examination of the shareholder value relevance of customer satisfaction. This study offers a comprehensive understanding of the topic by examining the effects of customer satisfaction not only on equity return but also equity risk, and identifying a key contingency. Using annual American Customer Satisfaction Index (ACSI) for publicly traded “restaurant”, “hotel”, and “airline” firms, this study finds …