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Article
Publication date: 1 November 1996

Joseph M. Hagan, Andre de Korvin and Philip H. Siegel

In order to allow flexibility in the enforcement of the tax law, the language used is often intentionally vague and ambiguous. This enables the government to implement the…

Abstract

In order to allow flexibility in the enforcement of the tax law, the language used is often intentionally vague and ambiguous. This enables the government to implement the intent of the lawmakers in administering that law. However, interpreting these vague and ambiguous laws requires tax professionals to face planning situations that are complex and uncertain. Due to an increase in civil litigation, the importance of tax professionals making defensible decisions has been magnified in recent years. Carnes, et al. (1994) report that tax partners with Big‐Six accounting firms spend about 30 to 45 percent of their time resolving ambiguous tax questions. Therefore, tax professionals could benefit from models or systems (i.e., decision support systems, expert systems, artificial intelligence) that provide decision direction when facing ambiguous tax situations. One such area in which tax professionals must assist their clients is the determination of what levels of compensation are reasonable for owner‐employees of closely‐held corporations (Hagan, et al. 1995).

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Managerial Finance, vol. 22 no. 11
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 7 January 2019

Erin Ice

While the Affordable Care Act (ACA) promised to reduce inequalities in insurance coverage between Latinos and non-Latinos by expanding coverage, it also excluded a large…

Abstract

While the Affordable Care Act (ACA) promised to reduce inequalities in insurance coverage between Latinos and non-Latinos by expanding coverage, it also excluded a large portion of noncitizen immigrants. Past research has demonstrated that among Latinos, further inequalities have developed between citizens and noncitizens after the ACA took effect, but it is unclear if this pattern is unique to Latinos or is evident among non-Latinos as well. I use data from the 2011 to 2016 waves of the National Health Interview Survey (NHIS) (n = 369,386) to test how the relationship between citizenship status (native citizen, naturalized citizen, or noncitizen) and insurance coverage changed after the ACA, adjusting for health, demographic, and socioeconomic factors. I disaggregate the analysis by ethnicity to test whether this change differs between Latinos and non-Latinos. The analysis finds that after the ACA, naturalized citizens across ethnic groups moved toward parity with native citizens in health insurance coverage while the benefits of the ACA for noncitizens were conditional on ethnicity. For non-Latinos, lacking citizenship became less disadvantageous for predicting insurance coverage while for Latinos, lacking citizenship became even more disadvantageous in predicting insurance coverage. This bifurcation among noncitizens by ethnicity implies that while the ACA has strengthened institutional boundaries between citizens and noncitizens, this distinction is primarily affecting Latinos. The conclusion offers considerations on how legal systems of stratification influence population health processes.

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Article
Publication date: 1 April 1985

Stephen F. Witt and Christine A. Martin

The objective of this study is to develop a set of econometric models for use in forecasting international tourist demand, as represented by the number of tourist visits…

Abstract

The objective of this study is to develop a set of econometric models for use in forecasting international tourist demand, as represented by the number of tourist visits, from the F.R. Germany and the United Kingdom to their respective major destinations.

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The Tourist Review, vol. 40 no. 4
Type: Research Article
ISSN: 0251-3102

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Article
Publication date: 12 February 2018

James Joseph Taylor, Mark Bing, Dennis Reynolds, Kristl Davison and Tanya Ruetzler

Wine sales are at the highest volumes ever and warrant a robust understanding of consumption behavior. Consequently, this study aims to examine intrinsic motivational…

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Abstract

Purpose

Wine sales are at the highest volumes ever and warrant a robust understanding of consumption behavior. Consequently, this study aims to examine intrinsic motivational factors (e.g. personal attributes) – those that push the consumer toward wine products – and the extrinsic motivational product attributes (e.g. situational attributes) those that draw – or pull – the consumer toward wine products.

Design/methodology/approach

A model has been tested in which intrinsic and extrinsic motivations interacted to predict personal involvement (PI) with wine, which in turn predicted wine consumption, forming a mediated moderation model.

Findings

Support has been found for a mediated moderation model of wine consumption. Thus, this study improves the understanding of how interactive motivations are mediated by PI in their influence on wine consumption.

Research limitations/implications

The sample is limited to participants in the National Restaurant Show, and thus the results may be limited to the sample investigated.

Practical implications

The findings suggest using intrinsic and extrinsic motivational factors and PI with wine to influence marketing strategies.

Social implications

This study has helped to expand the understanding of interactive and mediating forces that drive wine consumption.

Originality/value

Although previous research proposed that motivational factors interact to predict wine consumption, this interaction has not been tested empirically prior to the current study. Therefore, this study adds new insights into wine consumption by demonstrating that intrinsic and extrinsic motivators interact to predict PI with wine, which subsequently predicts wine consumption in a holistic, mediated moderation model.

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International Journal of Contemporary Hospitality Management, vol. 30 no. 2
Type: Research Article
ISSN: 0959-6119

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Book part
Publication date: 14 December 2018

Pamela Valera, Robert Joseph Taylor and Linda M. Chatters

Introduction. This study examined the association between self-rated physical and oral health, cigarette smoking, and history of criminal justice contact (i.e., never…

Abstract

Introduction. This study examined the association between self-rated physical and oral health, cigarette smoking, and history of criminal justice contact (i.e., never arrested; arrested, but never incarcerated; or incarcerated in reform school, detention, jail, or prison) among African American men and women. Methods. We conducted descriptive statistical, linear regression, and multinomial regression analyses of the African American subsample (n = 3,570) from the National Survey of American Life (2001–2003). Results. Overall, African American women reported lower arrest rates and histories of incarceration than African American men. Additionally, we found that criminal justice contact was associated with lower self-rated physical health and oral health and higher levels of smoking for both men and women. African American women who had been arrested and detained in facilities other than jail had more chronic health problems than their male counterparts. Furthermore, having been arrested or spent time in a reform school, detention center, jail, or prison significantly increased the odds of African American men being a current smoker. Lastly, among African American women, those who had any level of criminal justice contact were likely to be current smokers and former smokers compared to those without a history of criminal justice contact. Conclusion. Addressing the health of African Americans with criminal justice contact is a critical step in reducing health disparities and improving the overall health and well-being of African American men and women. Furthermore, attention to differences by gender and specific types of criminal justice contact are important for a more precise understanding of these relationships.

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Inequality, Crime, and Health Among African American Males
Type: Book
ISBN: 978-1-78635-051-0

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The Peripatetic Journey of Teacher Preparation in Canada
Type: Book
ISBN: 978-1-83982-239-1

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Book part
Publication date: 15 July 2009

Filip Lievens, Robert P. Tett and Deidra J. Schleicher

Exercises are key components of assessment centers (ACs). However, little is known about the nature and determinants of AC exercise performance. The traditional exercise…

Abstract

Exercises are key components of assessment centers (ACs). However, little is known about the nature and determinants of AC exercise performance. The traditional exercise paradigm primarily emphasizes the need to simulate task, social, and organizational demands in AC exercises. This chapter draws on trait activation theory in proposing a new AC exercise paradigm. First, we develop a theoretical framework that addresses the complexity of situational characteristics of AC exercises as determinants of AC performance. Second, we argue for planting multiple stimuli within exercises as a structured means of eliciting candidate behavior. Third, we show how the new paradigm also has key insights for the rating part of ACs, namely, in selecting dimensions, designing behavioral checklists, screening assessors, and training assessors. Finally, the impact of this new AC exercise paradigm is anticipated on important AC outcomes such as reliability, internal/external construct-related validity, criterion-related validity, assessee perceptions, and feedback effectiveness.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-84855-056-8

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Article
Publication date: 1 June 2001

Lennart Magnusson, Mike Nolan, Liz Hanson, Harriet Berthold and BengtArne Andersson

This article describes the aims and philosophy of a research centre focusing on the needs of older people and their family carers in West Sweden (ÄldreVäst Sjuhärad). The…

Abstract

This article describes the aims and philosophy of a research centre focusing on the needs of older people and their family carers in West Sweden (ÄldreVäst Sjuhärad). The Centre aims to promote partnerships between older people, their carers and service agencies in order to improve the quality of life and quality of care. In achieving this aim it has adopted a model of working based on principles taken from a constructivist approach to research and evaluation. The quality or ‘authenticity’ criteria of this approach underpin the Centre's modus operandi and, it is suggested, could from the basis of a more user‐friendly perspective on research.

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Quality in Ageing and Older Adults, vol. 2 no. 2
Type: Research Article
ISSN: 1471-7794

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Book part
Publication date: 11 June 2014

Abstract

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Child Labour in Global Society
Type: Book
ISBN: 978-1-78350-780-1

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Article
Publication date: 11 June 2018

Andrew S. Griffith and Ceire Kealty

The purpose of this paper is to explain the relationship alumni may have with their institution’s library and its effect on student success, which, in turn, produces more…

Abstract

Purpose

The purpose of this paper is to explain the relationship alumni may have with their institution’s library and its effect on student success, which, in turn, produces more engaged alumni.

Design/methodology/approach

This paper provides a base interaction model that describes this relationship.

Findings

Libraries are well positioned to not only engage current students but to establish the foundation for these students to become engaged alumni.

Originality/value

This base relationship model may help with advocating for secure funds of libraries and/or a higher priority for fundraising.

Details

Library Management, vol. 39 no. 3/4
Type: Research Article
ISSN: 0143-5124

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