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1 – 10 of 64Joseph 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 intent…
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).
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, from the…
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.
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/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.
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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 factors…
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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Xiaojie Xu and Yun Zhang
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…
Abstract
Purpose
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.
Design/methodology/approach
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?
Findings
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.
Originality/value
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.
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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 Centre…
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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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 engaged…
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.
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US firms have long since recognized the economic necessity of expanding their market overseas; however instead of adopting cross‐cultural management strategies used by their…
Abstract
US firms have long since recognized the economic necessity of expanding their market overseas; however instead of adopting cross‐cultural management strategies used by their European and Asian counterparts, US firms proceed with an ethnocentric or geocentric viewpoint. Provides an outline of EuroDisney as an ethnocentric example and lists cultural mistakes; supplies McDonald's Moscow experience as a famous geocentric example and outlines cultural challenges. Illustrates several connected realities which managers should acknowledge and expresses the view that cross‐cultural management affairs cannot be explained by economic methods.
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The purpose of this paper is to better understand the institutional and external factors associated with African-American and Latino representation in policing at the line and…
Abstract
Purpose
The purpose of this paper is to better understand the institutional and external factors associated with African-American and Latino representation in policing at the line and managerial ranks. Line representation analyses utilize new data sources and a full range of theoretically informed covariates. Managerial representation analyses provide the first comprehensive attempt to understand the dynamics behind minority promotion.
Design/methodology/approach
Portions of the 2000 US Census of Population and Housing Equal Employment Opportunity (EEO) Tabulation, Division of Governmental Studies, and Services (DGSS) survey and Law Enforcement Management and Administrative Statistics (LEMAS) survey were combined to produce a sample of 180 cities/municipal departments for analysis.
Findings
Results indicate that the representation of minorities in political office and their presence in police leadership positions are among the most influential predictors of line officer diversity. Proportions of minorities in administrative police roles are greater in larger departments paying higher salaries. There is also evidence that the career advancement of minorities can be limited when multiple minority groups compete for the same promotional opportunities.
Originality/value
This study provides a thorough examination of minority officer line representation and the first multivariate examination of minority representation in managerial positions using a national sample.
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This article presents an extensive up‐to‐date list of selective references on quality circles.
Abstract
This article presents an extensive up‐to‐date list of selective references on quality circles.
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