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Articles 3331 - 3360 of 6432
Full-Text Articles in Business
Thumbtax, Lynne E. Faigen
Washington Report: Egger On The Irs Reorganization, Kenneth F. Thomas, Garland Dorries
Washington Report: Egger On The Irs Reorganization, Kenneth F. Thomas, Garland Dorries
Tax Adviser
No abstract provided.
Tax Clinic, Peter Elder
Sec. 704(B): Problems With The “Substantial Economic Effect” Standard, Harvey L. Coustan
Sec. 704(B): Problems With The “Substantial Economic Effect” Standard, Harvey L. Coustan
Tax Adviser
No abstract provided.
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens
Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Thumbtax, Robert F. Manning
Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Limitation On Investment Interest Expense, Kenneth Marx
Limitation On Investment Interest Expense, Kenneth Marx
Tax Adviser
No abstract provided.
Tax Clinic, Gerald W. Padwe
Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii), Vincent L. Holman, Ira S. Feldman
Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii), Vincent L. Holman, Ira S. Feldman
Tax Adviser
No abstract provided.
Tax Consequences Of Exchanging A Partnership Interest For Services, Menachem Rosenberg
Tax Consequences Of Exchanging A Partnership Interest For Services, Menachem Rosenberg
Tax Adviser
No abstract provided.
Sme Marketing Performance: A Mixed-Method Study On Resilient Compositional Capability, Sugianto Sugianto, Ramadania Ramadania, Wenny Pebrianti
Sme Marketing Performance: A Mixed-Method Study On Resilient Compositional Capability, Sugianto Sugianto, Ramadania Ramadania, Wenny Pebrianti
Asia Marketing Journal
This study examines how Small and Medium Enterprises (SMEs) in developing markets achieve marketing performance through resilient compositional capability despite resource constraints. Using data from 435 SMEs in West Borneo, Indonesia, and employing a mixed-method approach, we find that marketing innovation, government support, and organizational ambidexterity positively influence resilient compositional capability. Our results show that while government support and organizational ambidexterity directly impact marketing performance, marketing innovation's effect is mediated by resilient compositional capability. Furthermore, we find that resilient compositional capability significantly mediates the relationship between all independent variables and marketing performance, validating the Composition-Based View's (CBV) premise that firms …
K Means Clustering Analysis For Chinese Tourists' Segmentation On Duty-Free Personal Luxury Goods Purchasing Intentions In The Asia-Pacific Region, Feng Hui, Piang-Or Loahavilai, Nopasit Chakpitak, Tirapot Chandarasupsang
K Means Clustering Analysis For Chinese Tourists' Segmentation On Duty-Free Personal Luxury Goods Purchasing Intentions In The Asia-Pacific Region, Feng Hui, Piang-Or Loahavilai, Nopasit Chakpitak, Tirapot Chandarasupsang
Asia Marketing Journal
This study explores Chinese tourists' purchase intentions for personal luxury goods in Asia-Pacific duty-free shops using an integrated Affect Behavior Cognition (ABC) model of attitude, incorporating subjective norms. Factor analysis and K-means clustering were employed to segment the market based on demographics and purchasing behavior. Three distinct customer segments emerged: the ``All-Participation Group'' highly involved in all purchasing decision factors, focusing on product performance, price, and shopping convenience; the ``Product-Oriented Group'' prioritizing product performance and cost-effectiveness, with a preference for convenient search channels; and the ``Perceived Control & Promotion Group'' influenced by promotions, cautious about product damage, and favoring easy …
How Implicit Theories Can Enhance Or Reduce Charitable Behavior, Yoni Yoon, Jongwon Park
How Implicit Theories Can Enhance Or Reduce Charitable Behavior, Yoni Yoon, Jongwon Park
Asia Marketing Journal
Whether real or merely conceived, the distance to beneficiaries impairs individuals' generosity. This makes it important, both theoretically and practically, to identify factors that can promote prosocial behavior toward distant others. The present research identifies implicit self-theories (i.e., individuals' lay beliefs about the malleability or fixedness of human attributes–-incremental vs. entity theory) as one such factor. Four experiments demonstrate that incremental (vs. entity) theory enhances charitable behavior to distant others by decreasing perceived social distance toward them. We also show that this effect attenuates when the beneficiary is socially close, as consistent with the mediation mechanism. Furthermore, by combining the …
A Study On Consumer-Avatar Interactions In The Metaverse: Implications For Marketing Strategies, Sunmin Kim, Ji Hyeon Heo, Ji Hee Song
A Study On Consumer-Avatar Interactions In The Metaverse: Implications For Marketing Strategies, Sunmin Kim, Ji Hyeon Heo, Ji Hee Song
Asia Marketing Journal
The metaverse, expected to grow into a trillion-dollar market by 2030, is driving global investments across technology, economy, and even education. This research examines the interactions between consumers and avatars, a core element of the metaverse, to understand their influence on consumer identity, behavior, and attitudes. Based on the self-extension and self-expansion theories, the study uses immersive netnography to investigate consumer-avatar dynamics on the ZEPETO platform. Findings indicate that avatars act as extensions of the self, where consumers express control, create, and seek knowledge. Additionally, interactions between avatars contribute to self-expansion, as consumers incorporate the resources, perspectives, and characteristics of …
Market Power Versus Regulation Forces: The Impact Of Antitrust Regulation On Software Firms, Gwona Ko, Boreum Choi, Wooje Cho, Young Bong Chang
Market Power Versus Regulation Forces: The Impact Of Antitrust Regulation On Software Firms, Gwona Ko, Boreum Choi, Wooje Cho, Young Bong Chang
Asia Marketing Journal
The omnipresence of software firms is triggering substantial antitrust concerns, calling into question the adequacy of existing regulatory frameworks. This study explores this pivotal concern in the context of the software industry, which is characterized by profound network externalities among customers and a rapid pace of innovation. Our study used the event study methodology on data from 252 antitrust cases involving the U.S. Federal Trade Commission and U.S. Department of Justice from 2000 to 2022, which revealed important insights into the differentiated effects of U.S. antitrust announcements on the market value of software firms. Although antitrust announcements generally have a …
Does Your Company Care About The Fears Of Pandemic For Salespeople? Insights From Pandemic Demands And Resources, Ihsan Ullah Jan, Seonggoo Ji, Changju Kim
Does Your Company Care About The Fears Of Pandemic For Salespeople? Insights From Pandemic Demands And Resources, Ihsan Ullah Jan, Seonggoo Ji, Changju Kim
Asia Marketing Journal
The pandemics (e.g., COVID-19) disrupt the roles of all professionals, particularly those of salespeople. This study seeks to empirically examine how fears amidst the pandemic, as pandemic demands, influence salespeople's attitudinal and behavioral outcomes and how organizational and personal resources as pandemic resources mitigate the negative outcomes for salespeople. Building on the job demands-resources (JD-R) model and employing the partial least squares-based structural equation modeling, this study tested the proposed hypotheses using responses from 237 salespeople in South Korea. The results mainly supported hypotheses. As a major theoretical contribution, this study delineates Pandemic fears in terms of salespeople's fear of …
The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Subject Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Author Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Thumbtax, Robert F. Manning
Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem
Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem
Tax Adviser
No abstract provided.
Tax Clinic, Stanton H. Vollman
Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman
Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman
Tax Adviser
No abstract provided.