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With globalisation and the opening of China’s borders, there has been increasing business and government interaction between China and the US. Given US interest in China’s market and the cultural distance between these two countries, it is imperative for US business persons not only to understand Chinese values, but also to examine how Chinese relate to US values. To this end, this study examines the attitudes of a sample of Chinese with regard to 10 US core values and compares their attitudes to those of a sample of US Americans. Despite some significant differences, the results of this study point out that the Chinese and US respondents exhibited many similarities in their attitudes.

Highlights the opinion that the importance of national culture in cross‐cultural management is diminishing, suggesting that the world is moving towards a single, global management culture that is basically Western and, more specifically, American. Attempts to test this hypothesis by examining values held by future managers from five different cultures. Uses the Kruskal‐Wallis One Way ANOVA and the Mann‐Whitney tests to show that future managers from different cultural backgrounds will neigher adopt a mirror image of current management style in their cultures nor a global unified management style regardless of local culture.

This paper seeks to discuss measurement units by comparing the internet use and the traditional media use, and to understand internet use from the traditional media use perspective.

Benefits and shortcomings of two log file types will be carefully and exhaustively examined. Client‐side and server‐side log files will be analyzed and compared with proposed units of analysis.

Server‐side session time calculation was remarkably reliable and valid based on the high correlation with the client‐side time calculation. The analysis result revealed that the server‐side log file session time measurement seems more promising than the researchers previously speculated.

An ability to identify each individual user and low caching problems were strong advantages for the analysis. Those web design implementations and web log data analysis scheme are recommended for future web log analysis research.

This paper examined the validity of the client‐side and the server‐side web log data. As a result of the triangulation of two datasets, research designs and propose analysis schemes could be recommended.

Examines some of the methodological problems encountered in conducting patient satisfaction surveys, including the sampling frames, quality of survey data and instruments, non‐response problems, and reporting and interpretation of results. Proposes guidelines and lays out an agenda for future research.

Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance provided via statutory and administrative authority does not fully address this issue. Specifically, there is a lack of clarity and consistency in this arena of tax. Our study examines reasonable compensation in closely held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the US Tax Court. The time frame of judicial decisions covers 1983 through 2014. We use regression models and chi-square tests to analyze the effect of gender, political affiliation, and family composition on US Tax Court decisions in reasonable compensation cases. We find that the judge’s gender and tenure/experience are significant. Our results also suggest a relationship between the duration of the case and the judge’s decision. Our significant variables include judge’s gender, number of tax years covered by the case, taxpayer’s gender, and tenure/experience of the judge.

Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely scrutinized by the Internal Revenue Service. This study examines factors that the judiciary deems relevant in ruling whether a worker is an employee or independent contractor. A backward stepwise logistic regression model is implemented to categorize the factors that best predict the court’s decision on whether a worker is either an employee or independent contractor pursuant to the factors in Revenue Ruling 87-41 (1987-1 CB 296), judge gender, and political affiliation. The results indicate three factors (supervision/instructions, continuing relationship, and the right to discharge) are capable of accurately predicting 93 percent of the decisions made by the US Tax Court. Other findings support notable statistical differences between male and female judges rendering decisions and reaching conclusions. Also, there is a statistically significant difference based on the type of industry. Political affiliation appears to have no significant impact on judicial rulings.

In his apocalyptic book on the environment and public policy, Timothy C. Weiskel warned of the consequences of humanity's intrusion into the biological and geo‐chemical processes of the natural world. He said that our intrusions have been massive and thorough; that they now threaten to transform ecosystemic parameters; and that unless responsible public policy directs itself toward moderating our current destructive impact on the environment, we will face ecosystemic collapse and human catastrophe “on a vastly greater scale than has ever been recorded in human history.”

The purpose of this study is to provide relevant information for non‐Chinese hoteliers and caterers who plan to engage in the Chinese food service industry within or beyond China’s boundaries. A total of 152 Chinese restaurant managers working in Hong Kong hotels were surveyed. Factor analysis revealed five underlying dimensions: congenial job context, desirable job content, job status and prospects, self‐fulfilment and accountability, and Confucian work dynamism. Chinese restaurant managers were found to value secure employment, pleasant physical working conditions, high earning and good co‐operation with superiors and peers. Recommendations are made to the concerned government and hotel senior management including: the gender diversity for managerial workforce; managerial competence enhancement for female managers; adoption of unified strategies and plans for the joint ventures or wholly owned foreign hotel companies; introduction of formal vocational education and technical training system for Chinese food service personnel; and, restoration of Chinese ethics through public education and hotel internal training programs.

This paper seeks to help marketers become familiar with the strengths and weaknesses of the current state of wireless technology that is being applied to marketing problems.

The paper first examines successful applications of wireless technology to connect marketing applications to wireless technology. A total of 11 important issues and questions are presented to help marketers know the key points in building a successful wireless application. A glossary to clarify the acronyms is presented.

The main focus is business persons as they will create the technology environment that will become the research environment. The excitement caused by new developments such as wireless has the potential to have significant impacts on marketing practice or lead to major failures. Mobile commerce (m‐commerce) driven by wireless technology is generating interest from marketers. A partnership between marketers and technology developers is needed to create a successful application. Developers are enthusiastic and speak in acronyms and may overwhelm marketers with the excitement of an application.

The paper presents new developments such as wireless technology that have the possibility of significant impacts in marketing and organizational performance that are counterbalanced by the potential of significant failures. This changing business environment will be the environment that scholars doing research in sales and service marketing must understand in order to design relevant research studies.

A growing body of work suggests that welfare and punishment should be understood as alternative, yet interconnected ways of governing poor and marginalized populations. While there is considerable evidence of a punitive turn in welfare and penal institutions over the past half century, recent studies show that welfare and carceral institutions increasingly comanage millions of people caught at the intersection of the welfare and penal sectors. The growth of “mass supervision” and the expansion of the social services sector help explain the blurring of welfare and punishment in the United States in daily practice. We suggest that these developments complicate the idea of an institutional trade-off and contend that welfare and punishment are best understood along a continuum of state management in which poor and socially marginalized populations are subjected to varying degrees of support, surveillance, and sanction. In presenting the punishment–welfare continuum, we pay particular attention to the “murky middle” between the two spheres: an interinstitutional space that has emerged in the context of mass supervision and a social services–centric safety net. We show that people caught in the “murky middle” receive some social supports and services, but also face pervasive surveillance and control and must adapt to the tangle of obligations and requirements in ways that both extend punishment and limit their ability to successfully participate in mainstream institutions.