Business Commons^™

Limitation On Investment Interest Expense, Kenneth Marx

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

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 Adviser

No abstract provided.

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

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

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

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

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

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman

Tax Adviser

No abstract provided.

Estate Planning: Sec. 2039: Keeping Nonqualified Deferred Compensation Benefits Out Of The Estate, Joan Ellenbogen

Tax Adviser

No abstract provided.

New Leasing Rules—Get Them While They’Re Hot, Howard J. Levine, Ronald S. Cohn

Tax Adviser

No abstract provided.

Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques, Hasan Mazloum, Nawaf Mazloum, Ahmad Mohamad Saleh

BAU Journal - Science and Technology

Forensic accounting was developed after the widespread corruption in the world of business today. It is now considered a fundamental branch of accounting since it revolves around disputes and issues in the law that require accounting and legal knowledge and practices to be resolved. This study examines the impact of two forensic accounting domains – the expert witness and litigation support – on financial corruption in Lebanon by using AI The objective of this study is to investigate the potential of artificial intelligence (AI) techniques in enhancing forensic audit . The study adopts the analytical descriptive approach utilizing an empirical …

Multiscale Modelling Of Heat And Mass Transfer In Hemp Wools, Rayan El Sawalhi, Marwan Al Kheir, Louay El Soufi, Hassan Assoum

BAU Journal - Science and Technology

This paper deals with the development of a multi-scale model of coupled heat and mass transfer for hemp wool insulating materials. Natural fibrous insulating materials from renewable resources like hemp offer an attractive environmental option for conventional insulation materials. These materials exhibit excellent thermal performances in terms of thermal conductivity and thermal capacity but are highly sensitive to moisture variations. To fully describe their behavior, we developed a multi-scale approach founded upon three characteristic scales: the heterogeneous fiber scale, the homogenized fiber network scale, and the final product scale. Using the method of volume averaging, we established transfer equations at …

Phytochemical Analysis And Antimicrobial Activity Of Micromeria Barbata Leaf And Stem Extracts Against Pseudomonas Aeruginosa: Insights From Molecular Docking And In Vitro Assays, Shiraz Rawas, Dalia El-Badan, Nawal Al Hakawati

BAU Journal - Science and Technology

The present study provides the characterization of the phytochemical content and the antibacterial activity of ethanolic extracts from the leaves (LM) and stems (SM) of Micromeria barbata (M.barbata) against Pseudomonas aeruginosa . Important functional groups were determined by analyzing the FTIR spectra of LM and SM. The phytochemical profiles were analyzed by GC-MS, and these characterized the chemicals according to retention periods and peak regions. The binding affinities of discovered compounds with the P. aeruginosa LasR and PqsD proteins were evaluated using molecular docking approach. Assays for biofilm formation, MIC, MBC, and agar well diffusion were used to assess the …

Exponential Decay For The Truncated Version Of The Porous-Elastic Model, Dilberto Da Silva Almeida Júnior, Baowei Feng, Luiz Gutemberg Miranda

BAU Journal - Science and Technology

This paper investigates the one-dimensional truncated version of the porous-elastic system that avoids the damaging con sequences associated with the second frequency spectrum. We consider a feedback law acting on the displacement of the elastic solid and establish well-posedness via the Faedo-Galerkin method. Furthermore, we prove an exponential energy decay result that holds independently of any specific relationship between the system’s coefficients, using the energy perturbation method.

The Medical Check Up Result Data Collection System Function To Determine The Health Condition Of Workers At Pt. Pertamina Region Iii, Shonia Fitriananda, Mohammad Ridha

Jurnal Administrasi Bisnis Terapan

Activities carried out at PT. Pertamina (Persero) is very diverse. One of the activities is Medical Check Up under the auspices of Pertamedika, which is a health facility in PT. Pertamina (Persero) which is intended for workers to be checked for health every year with physical examination in the form of heart examination, blood tests, eye tests, and ultrasonography (USG). With the activities, it is inseparable from direct communication between the administration and workers to confirm each other about the needs and desires of workers who can be helped by the medical administration. The preparation of this academic paper task …

Study Of Religiosity Animosity And Consumer Efficacy On Participation In Boycott Affiliation Of Israeli Products: The Moderating Role Of Xenocentrism, Ramadania Ramadania, Muhammad Zaki Afifi, Didik Muhammad Nur Haris, Abid Taufiqurrahman, Sri Syabanita Elida

ASEAN Marketing Journal

Manuscript type: Quantitative paper

Research Aims: To build and test the effects of religiosity animosity, consumer efficacy, and xenocentrism on boycott participation.

Design/methodology/approach: This research uses a survey method with a sample of 255 young respondents in Indonesia, used surveys and interviews to collect data then analysis with SEM-PLS to examine the variables.

Research Findings: The study found that several factors significantly influence boycott participation in products affiliated with Israel. First, religiosity animosity has a notable effect; higher levels of religiosity animosity are associated with an increased likelihood of boycott participation. Similarly, consumer efficacy—a consumer's belief in …

Are Digital And Social Media Marketing Matters For Tajikistan’S Youth Travelers?, Namozov Jamshed, Gita Gayatri

ASEAN Marketing Journal

This research examines the influence of social media and online marketing on the travel behaviours of youth -domestic - tourists in a capital city of Tajikistan, Dushanbe, as the main destination. With the development of new technologies in the modern digital age, digital tools could significantly change the preferences of travellers to choose tourism destinations. In this regard, social media, with its wide audience through Instagram, Facebook, YouTube, and others, became not only an effective tool for tourism marketing but also for affecting tourism decision-making processes. That's why the study examines the impact of tourists’ attitudes towards online tourism information, …

Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality, Sri Ningsih, Muhammad Irsyad Elfin Mujtaba, Muhammad Sabrian Oehoedoe, Siti Nur Aini

Jurnal Akuntansi dan Keuangan Indonesia

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). …

Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati

Jurnal Akuntansi dan Keuangan Indonesia

Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative …

Pengaruh Emotional Intelligence, Locus Of Control, Risk Aversion, Dan Financial Literacy Terhadap Risky Investment Intention Di Indonesia, Sekar Savira Ramadhani, Maria Ulpah, Wardatul Adawiyah

Jurnal Manajemen dan Usahawan Indonesia

This study investigates how individual factors—namely emotional intelligence, external locus of control, risk aversion, and financial literacy—affect the intention to invest in risky financial instruments in Indonesia. The research explores both the direct and indirect effects of these factors on risky investment intentions. Data were collected from 507 respondents through an online questionnaire. The findings indicate that emotional intelligence, external locus of control, and financial literacy positively influence the intention to invest in risky assets, while risk aversion has a negative effect. Additionally, the analysis of indirect effects shows that financial literacy moderates the relationship between emotional intelligence and risk …