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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).

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.

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.

This paper aims to historicise the contemporary chlorophyll trend through the first academic study of its early marketing in Sweden (1950–1953). Using multimodal critical discourse analysis, it demonstrates how brands used advertisements to convince female consumers of chlorophyll’s necessity to fulfil certain aspirational goals.

In all, 150 advertisements for chlorophyll products were collected from the Swedish Historical Newspaper Archive, as well as 600 additional advertisements for the three most popular products (toothpaste/mouthwash, sanitary towels and soap) from 1940 to 1950 and from 1954 to 1964. Then, multimodal critical discourse analysis was used to investigate how the products were marketed before, during and after the chlorophyll trend, identifying the general themes and linguistic/semiotic structures of the advertisements.

This paper shows how the commercial use of chlorophyll offered a lucrative opportunity for marketers, acting as a “tabula rasa” on which they could use discourses of science, nature, idealised femininity and luxury to draw connections with health, modernity and beauty, despite the product having no real purpose or value.

Viewing this fad from a historical perspective emphasises how brands, marketers and influencers continue to capitalise on the anxieties of female consumers with promises around beauty, hygiene and health. It, thus, offers us critical distance to reflect on contemporary claims about chlorophyll’s health benefits to make informed choices.

Several inferential procedures are advocated in the literature. The most commonly used techniques are the frequentist and the Bayesian inferential procedures. Bayesian methods afford inferences based on small data sets and are especially useful in studies with limited data availability. Bayesian approaches also help incorporate prior knowledge, especially subjective knowledge, into predictions. Considering the increasing difficulty in data acquisition, the application of Bayesian techniques can be hugely beneficial to managers, especially in analysing limited data situations like a study of expert opinion. Another factor constraining the broader application of Bayesian statistics in business was computational power requirements and the availability of appropriate analytical tools. However, with the increase in computational power, connectivity and the development of appropriate software programmes, Bayesian applications have become more attractive. This chapter attempts to unravel the applications of the Bayesian inferential procedure in marketing management.

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.

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.

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.

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

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

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

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.

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.

For policymakers and participants of financial markets, predictions of trading volumes of financial indices are important issues. This study aims to address such a prediction problem based on the CSI300 nearby futures by using high-frequency data recorded each minute from the launch date of the futures to roughly two years after constituent stocks of the futures all becoming shortable, a time period witnessing significantly increased trading activities.

In order to answer questions as follows, this study adopts the neural network for modeling the irregular trading volume series of the CSI300 nearby futures: are the research able to utilize the lags of the trading volume series to make predictions; if this is the case, how far can the predictions go and how accurate can the predictions be; can this research use predictive information from trading volumes of the CSI300 spot and first distant futures for improving prediction accuracy and what is the corresponding magnitude; how sophisticated is the model; and how robust are its predictions?

The results of this study show that a simple neural network model could be constructed with 10 hidden neurons to robustly predict the trading volume of the CSI300 nearby futures using 1–20 min ahead trading volume data. The model leads to the root mean square error of about 955 contracts. Utilizing additional predictive information from trading volumes of the CSI300 spot and first distant futures could further benefit prediction accuracy and the magnitude of improvements is about 1–2%. This benefit is particularly significant when the trading volume of the CSI300 nearby futures is close to be zero. Another benefit, at the cost of the model becoming slightly more sophisticated with more hidden neurons, is that predictions could be generated through 1–30 min ahead trading volume data.

The results of this study could be used for multiple purposes, including designing financial index trading systems and platforms, monitoring systematic financial risks and building financial index price forecasting.

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.