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Planning Strategies Under Recent Tax Law Changes
Get PDFIn the days when it was more common to see major stand-alone tax reform legislation, practitioners would devote large amounts of time to understanding tax law changes and formulating how these changes affected tax planning strategies. Now that we often see tax law changes peppered piecemeal into larger pieces of legislation, they often go under the radar. This means that tax planning opportunities may be missed.
Tax law changes that have appeared in just the past year provide numerous instances of tax planning strategies that warrant attention
The Interactive Effect of Covid-19 Pandemic, Political Cost, and Executive Compensation on Earnings Management
Get PDFThis study investigates whether the COVID-19 pandemic, government Covid aids and incentive policies, and executive compensation affected the quality of the reported earnings in the leisure and hospitality industry. The pattern of changes in the Discretionary Accrual, DACC, was used as a proxy for the quality of reported earnings. It was examined whether this pattern changed during COVID-19 and was affected by government aid policies and executive compensation. An empirical analysis of 324 American leisure and travel industry data was conducted using multiple regression analysis for the pre-Pandemic period of 2018-2019 and the Pandemic period of 2020-2021. The results indicate that the pattern of DACC changed during the Pandemic period, and firms engaged in income-decreasing earnings management (EM). Furthermore, the change in the pattern was significantly affected by government aid and incentives policies and executive compensation
Attention-Deficit/Hyperactivity Disorder: Evaluating the Diagnostic Process for Children and Adolescents in the Connecticut School System
No full textBackground: There is currently limited literature on the diagnostic process for Attention- Deficit/Hyperactivity Disorder (ADHD) for children and adolescents in the Connecticut school system. The current literature describes a high-level process outlined by the federal government\u27s Individuals with Disabilities Education Act (IDEA). Purpose: This research study reviewed the diagnostic process for ADHD in the Connecticut school system to outline the process school diagnostic teams are using. This study also measured potential opportunities for performance improvement in the diagnostic process of a school system.
Methodology: Semi-structured interviews with school psychologists in Connecticut provided data to clarify the process, methods, and tools used to evaluate and diagnose ADHD in the Connecticut school system. Results: The findings showed that the Connecticut Department of Education does not provide guidelines for evaluation methods or tools to use in the evaluation phase of the diagnostic process. Because of that, school diagnostic teams use various evaluation methods and tools to perform diagnostic functions in the Connecticut school system.
Discussion: The variation in assessment methods and tools being used could be leading to errors in diagnostic outcomes for ADHD. The Connecticut Department of Education should develop guidelines for preferred assessment methods and tools that school diagnostic teams should use within the diagnostic process. Providing guidelines for methods and tools can create a unified diagnostic approach and lead to more efficient health outcomes for children and adolescents in Connecticut
Are You So Good That They Cannot Ignore You? Effect of Coworker Support on Knowledge Sharing Through an Affective Events Theory Perspective
Get PDFDrawing on affective events theory, this study considers knowledge sharing as an outcome of emotional responses resulting from an individual’s experience of workplace events. This study aimed to empirically examine how coworker support as a work event encourages employees’ knowledge contribution and knowledge-seeking behaviors through feelings of vitality. A structured, questionnaire-based survey was administered to 430 employees of knowledge-based organizations in India. The retrieved data were further analyzed using structural equation modeling. The results indicate that perceived coworker support positively influences the knowledge contribution and knowledge-seeking behavior of individuals in the workplace. Furthermore, vitality mediated the positive association between perceived coworker support and knowledge sharing. This implies that the perception of coworker support in the workplace augments employees’ feelings of vitality, which further motivates them to contribute to and seek knowledge from coworkers. Therefore, this study critically underscores the existence of a “performance loop” in knowledge sharing, as coworkers find it difficult to bypass an employee because of their outstanding performance and the fact that the same virtuous cycle elicits greater knowledge sharing by coworkers. Such perceived goodwill makes employees so good that they cannot be ignored within an organizational setting. This is a pioneering study investigating how coworker support in the workplace stimulates knowledge sharing among employees by considering the mediating effect of feelings of vitality. This study also contributes to the positive psychology and knowledge management literature by revealing the implications of vitality for extra-role behaviors such as knowledge sharing
Capital Age and Labor Investment Efficiency
Get PDFThis study examines how capital age affects the efficiency of corporate labor investments. Using a sample of 1,588 US firms from 1991 to 2016, we find that the efficiency of labor investments increases as technology ages. Subsample analysis on labor investment efficiency suggests that old capital decreases labor over- and underinvestment. Our results remain robust to alternative specifications and restricted to small firms and industries requiring high labor skills. These findings add to the growing literature examining how learning affects a variety of phenomena in finance. Managers\u27 increased understanding of their capital over time facilitates the efficiency of corporate labor investments
Factors Associated with Referral to Genetic Testing Among Patients at High Risk of Cancer
No full textThere is mounting evidence that genetic testing can help inform individuals about their breast, ovarian, pancreatic, colorectal, and prostate cancer risk. With this information, a mutation carrier can determine the right procedural path to reduce their cancer or recurrence risk. Further guidance with the decision comes from national evidence-based guidelines and discussions with genetic counselors or trained healthcare providers. This study aimed to identify the factors associated with whether a patient at high risk of cancer undergoes a referral to genetic testing and the factors that influence that decision. A secondary analysis was conducted of local source data from a proprietary clinical database that included 870 individual, discrete patients from July 1st, 2023, to November 30th, 2023. The eligibility criteria included patients seeking and referred to preventative screening studies, such as mammography, MRI, or ultrasound. The dependent variable was whether the patient accepted or rejected the genetic testing recommendation, and the independent variables were barriers, sociodemographic factors, genetic history of cancer, and comparative medical history. The analysis yielded information about the factors that contribute to a decision to be or not be tested for a genetic predisposition to cancer. Results from the research can be the basis for strategies to improve the number of patients who accept a recommendation to seek genetic testing. The outcomes also highlighted significant gaps for specific groups of patients
An Empirical Study of the Impact of the Euro on Cross-Country Diversification
Get PDFAbstract The euro was launched, on 1 January 1999, as a common currency for members of the European Union that complied with the Maastricht Treaty. The Maastricht Treaty calls for the coordination of major macroeconomic policies, such as inflation, budget balance, public debt, and long-term interest rates. Theoretically, the coordination of these policy issues and the launch of a common currency will increase the degree of market integration among member countries. This paper empirically tests the impact of the euro on the degree of market integration by looking at the comovement of the European equity markets and a sample of OECD equity markets. Weekly stock market indices for the period covering seven years before the euro and seven years after the euro was implemented was used. The results show that cross-country divergences in stock markets continued after the euro. There is no evidence of cointegration after the adoption of the euro. Cross-country portfolio diversification continues to be beneficial even among euro countries
The Impact of Bone Marrow Transplantation on Forensic Human Identification and Genetic Genealogy Testing
No full textForensic Investigative Genetic Genealogy has rapidly evolved to become a highly effective investigative tool to assist with identifying perpetrators of violent crimes and unidentified human remains. With forensic DNA (STR) analysis, it has previously been researched that a person who has received a bone marrow transplant (BMT) may produce a multi-allelic STR profile, as both the bone marrow donor and the recipients\u27 DNA is present. A multi-allelic STR profile can easily be misinterpreted as a mixture DNA profile, when in fact it is a chimeric DNA profile originating from a single individual. While the impact of chimerism on STR profiles has been studied previously, albeit with little published research, there is no published literature discussing the impact of chimerism on SNP profiles in a forensic context.
Eleven volunteers who received a bone marrow transplant were asked to provide buccal swab and blood samples. Each sample underwent the steps of forensic DNA analysis and STR profiles were analyzed to determine level of chimerism. It was seen that most of the genetic profiles of the BMT recipient showed a single profile for both samples provided. Although these two samples originated from the same individual, the buccal swab profile resulted in a different STR profile than the STR profile developed from the blood samples, showing either no change or full chimerism. Three volunteer\u27s samples produced a multi-allelic profile, showing partial chimerism.
Volunteers were provided FTDNA kits and asked to submit a self-sample to the company. Only 5 out of 11 volunteers successfully received results, and these were uploaded to GEDmatch. Each volunteer kit was evaluated to determine whether the database matches were a result of the volunteer\u27s family, their BMT donor\u27s family, or a mixture of both families. The results demonstrated clear connections between matches and the volunteers as four out of five volunteers were able to identify familiar individuals and surnames, while listing few that were not recognizable. One volunteer, who was able to upload DNA data from pre-transplant and post-transplant, identified many familiar surnames, but many matches appeared in their posttransplant match list that did not appear in their pre-transplant matches
“To Build a More Just Society”: Women’s National Basketball Association Teams’ Uses of Social Media for Advocacy
No full textSports brands and properties are using social media platforms to take a stand on controversial social issues. This paper draws on the concept of corporate social advocacy to examine how Women’s National Basketball Association (WNBA) teams used their social media platforms to communicate about social issues during the 2021 season. We conducted a thematic and semantic analysis of advocacy-related tweets to examine the communicative actions and salient issues across the teams’ accounts. WNBA teams posted about racial justice, women’s empowerment, and LGBTQ+ rights, which represent a shift in the WNBA’s discursive promotional strategies. The findings of the study indicate that WNBA teams’ use of social media to take a stand on social issues aligns with, and extends, conceptualizations of corporate social advocacy. Further, social media advocacy provides insight into the sociocultural significance and the economic viability of women’s sport
Relational Job Design Based Cognitive Pathways to Employee Entrepreneurial Behaviour
Get PDFKnowledge based work requires that employees know how to deal with ambiguity and to get ahead of it by being innovative, proactive and risk-taking. These three traits together constitute what is known as employee entrepreneurial behavior (EEB) which is a crucial competence in organizations that operate in dynamic environments. There is however a complex combination of cognitions and metacognitions that effective knowledge workers undertake to make sense of their environment; and these cognitive pathways are not yet fully understood. This is the gap that the current study aims to fill. Data were collected from 285 white collar workers and their supervisors across two sectors, manufacturing and services, in India. This data was modeled with structural equation modeling and hierarchical regression techniques. Leader member exchange and diversity belief are a leader related cognition and social structure-oriented metacognition respectively, that directly predict EEB. A robustness analysis is also conducted to lend credence to these findings. There are practical implications of this research for the cognitive re-design of jobs and for effective supervision strategies for knowledge workers. Future research directions and limitations are elucidated