James Casidy and Rothstein Kass
Whether you are investing in, or relocating to the United States, focusing on the tax considerations can save you a significant amount of money! The U.S. tax system is very broad…
Abstract
Whether you are investing in, or relocating to the United States, focusing on the tax considerations can save you a significant amount of money! The U.S. tax system is very broad and one of the most complex in the world. If navigated properly with a skilled tax advisor, benefits will be found that fit your business and personal goals. Tax planning to prepare an international assignee or investor for their financial decisions in the United States should be made before boarding the plane or soon after arrival. Below is a brief introduction to U.S. tax concepts and a summary of the income tax and financial planning considerations for foreign nationals. The discussion is meant to be an overview and professional tax advice should be obtained as there are various underlying exceptions and requirements related to most tax issues.
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Tuan_Thanh Chu, Thi Thu Tra Pham, Thai Vu Hong Nguyen, Chau Trinh Nguyen, Thi Hong Nhung Vu, Thanh Binh Nguyen and Thi My Hanh Nguyen
This study explores how authentic assessment has helped improve self-perception of leadership skills among business students in a developing society where authentic assessment is…
Abstract
Purpose
This study explores how authentic assessment has helped improve self-perception of leadership skills among business students in a developing society where authentic assessment is not popular.
Design/methodology/approach
Data on self-perception of leadership was collected using the Leadership Skills Inventory. Collected data was analyzed using Principal Component Analysis, two-way ANOVA, and Multiple Regressions.
Findings
Authentic assessment designed toward enriching teamwork positively affects leadership development. Students' involvement in extra-curricular activities fosters the impact of authentic assessment on self-perception of leadership. Female students demonstrate higher self-confidence in leadership, which is surprising to the conventional view of cultural expectations. Work-integrated learning assessment or cross-country real-trade data assessment projects do not trigger gender biases in self-perception of leadership.
Practical implications
Our study emphasizes the importance of group work authentic assessments and a work-integrated approach to authentic assessment design in business education.
Originality/value
The results provide meaningful implications regarding authentic assessment development in business education in a developing country where authentic assessment is not common at high school and university levels.
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Neeru Malhotra, Bernadette Frech, Peter Leeflang, Young-Ah Kim and Helen Higson
While extant research has predominantly focused on outcomes of customer satisfaction that benefit the focal firm such as customer engagement behaviors (CEBs), little is done to…
Abstract
Purpose
While extant research has predominantly focused on outcomes of customer satisfaction that benefit the focal firm such as customer engagement behaviors (CEBs), little is done to understand human capital-related outcomes that directly benefit customers and thus benefit the firm indirectly. Drawing on the theory of reasoned action, broaden-and-build theory of positive emotions and human capital theory, this study aims to understand how and why a satisfied customer benefits the firm directly (CEBs) and indirectly (human capital-related outcomes).
Design/methodology/approach
Following a sequential mixed-methods approach, two studies are conducted in an extended service encounter context (higher education) where customers also constitute key human capital of the service firm. First, a qualitative study is conducted, which is then followed by a quantitative study. Survey data collected from students working as interns in organizations and their immediate managers resulted in 209 “intern–manager” dyads.
Findings
The findings demonstrate that customer satisfaction on its own does not substantially account for either human capital-related outcomes or CEBs (except word of mouth [WOM]). Both emotional and cognitive mechanisms play key and unique mediating roles in translating satisfaction into outcomes that benefit a service firm directly and indirectly by benefiting its customers.
Research limitations/implications
While much research demonstrates benefits of customer satisfaction for the focal firm, this research advances our understanding of the novel consequences of customer satisfaction by shedding light on human capital-related outcomes that directly benefit customers. It also aids in explicating prior inconsistent findings on the relationship between customer satisfaction and CEBs by uncovering the underlying mediating mechanisms.
Practical implications
This investigation provides a deeper understanding of the significance of customer satisfaction by demonstrating how and why satisfied customers increase firm value beyond purchase, for instance, by being direct (through positive WOM) and indirect (through enhanced human capital performance) promoters, consultants (through participation) or investors (through monetary giving). A key implication of this research is that simply enhancing customer satisfaction on its own may not suffice as the findings suggest that satisfaction translates into beneficial outcomes only when satisfaction is channeled toward enhancing customer perceptions of competence and their positive emotions.
Originality/value
This study contributes to the literature by providing a deeper understanding of how and why customer satisfaction influences outcomes that not only benefit the firm but also its customers in extended service encounter context.
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Mohammadreza Akbari, Hung Manh Nguyen, Robert McClelland and Kristof Van Houdt
The purpose of authentic assessment can enrich students with a set of skills that can have a significant impact on their employability. The key aim of these actions is to equip…
Abstract
Purpose
The purpose of authentic assessment can enrich students with a set of skills that can have a significant impact on their employability. The key aim of these actions is to equip students with the practical skills to be work ready. The focus here is to demonstrate effects on student satisfaction and observations from teaching staff accrued over several semesters in an educational institution after introducing authentic assessments.
Design/methodology/approach
This paper used a set of scaffolded authentic assessments for students in logistics and supply chain management (LSCM). A combination of literature and expert input was used to design and implement the authentic assessment. A multi-phase systematic approach using cyclical model steps articulated the course learning outcomes (CLOs).
Findings
Reinforced evidence that authentic assessments create options for divergent learners and provide opportunities for applying practical and higher-order cognitive skills in tertiary education system of an emerging economy. With the focus on student ability in doing things, students with diversified backgrounds and abilities in Asia can be encouraged to take an active role in their own learning. The formats of the newly redesigned assessments allow multidimensional cognitive capabilities such as art development (posters and video tasks) and reflective exercises. Importantly, formative types of authentic assessments help to decrease the level of anxiety by emphasising the aspect of doing and lead to better student satisfaction with the courses. All of these effects are shown to be repeatable in an Asian economy.
Practical implications
Authentic assessments prepare students for the new world of work through a more focused scaffolding of their learning.
Originality/value
Stimulation of deeper learning in tertiary education students is relevant for a top performing Asian economy.
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Rana Asgarova, Anne Macaskill and Wokje Abrahamse
The purpose of this study was to understand student experiences of authentically assessed community partnership projects and reflect on authentic assessment from a social and…
Abstract
Purpose
The purpose of this study was to understand student experiences of authentically assessed community partnership projects and reflect on authentic assessment from a social and environmental sustainability perspective.
Design/methodology/approach
The authors present an elaborated case study including graduate-level courses at a university in Aotearoa, New Zealand. The authors draw on a thematic analysis of in-depth semi-structured interviews and written reflections from 18 students.
Findings
Students appreciated the benefits of authentic assessment, such as workplace realism, a greater level of personal investment and opportunities to draw on diverse skills. Teams varied in how they navigated novel challenges and in their ability to develop focused projects capable of affecting change for sustainability. Students considered group work the greatest obstacle to achieving sustainability goals.
Originality/value
The case study provides a novel contribution by exploring in-depth the student experience of authentic assessment activities designed to foster social and environmental sustainability outcomes. The authors provide practical limitations of authentic assessment and discuss tensions between authentic assessment and other education goals.
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Md Akhtaruzzaman, Hormoz Ahmadi, Wendy James and Ratan Ghosh
Our study aims to investigate the learning effectiveness of business schools in Australia using the framework of authentic learning. Additionally, it proposes the acceptability of…
Abstract
Purpose
Our study aims to investigate the learning effectiveness of business schools in Australia using the framework of authentic learning. Additionally, it proposes the acceptability of authentic learning measures within the Australian context.
Design/methodology/approach
A structured questionnaire was used to assess the efficacy of authentic learning constructs across different time frames from January 2021 to July 2022. Relevant measurements were employed to evaluate the convergent and discriminant validity scales used to measure authentic learning experiences.
Findings
The results indicate that all nine dimensions (constructs) of authentic learning have statistical significance in assessing learning outcomes in Australian business schools. No variability in the significance of the constructs across different time frames was observed, demonstrating the robustness of the results.
Practical implications
Our study offers valuable insights for educators, policymakers, and corporate recruiters by highlighting the development of authentic learning capabilities in Higher Education Institutions (HEIs) in Australia. This approach can enhance academic development through industry-academia collaboration, reducing the gap between education and industry needs, and producing market leaders for sustainable economic development.
Originality/value
This study is a novel attempt to evaluate authentic learning scales in Australian HEIs, specifically within business schools, and to assess how academic practices align with recruiters' expectations.
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Jalal Rajeh Hanaysha and Taleb Bilal Eli
The objective of this research was to test the effect of information and communication technology (ICT) resources, library facilities, teacher lecturing skills and physical…
Abstract
Purpose
The objective of this research was to test the effect of information and communication technology (ICT) resources, library facilities, teacher lecturing skills and physical classroom environment on student satisfaction and university image. This paper also sought to contribute to the existing body of knowledge by confirming the role of student satisfaction as a mediator among the stated factors and university image.
Design/methodology/approach
Data were collected from 314 students at higher education institutions (HEIs) in the United Arab Emirates (UAE) using a survey instrument. Throughout the data analysis stage, the partial least squares structural equation modeling (PLS-SEM) was employed in order to validate the research instrument and test the hypotheses.
Findings
The findings verified that teacher lecturing skills and ICT resources have a positive effect on both student satisfaction and university image. Moreover, the study revealed that the library facilities and physical classroom environment positively affect both student satisfaction and university image. Lastly, the analysis showed that student satisfaction mediates the link between the stated factors and university image.
Originality/value
This paper adds to the published literature by investigating the direct and indirect effects of teacher lecturing skills, ICT resources, physical classroom environment and library facilities on university image via student satisfaction at HEIs in the UAE. This study is the first to integrate all of these factors into a single research model.
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This paper aims to compare the findings from a survey of a cohort of students at an Australian regional university across two time points: immediately on commencing their first…
Abstract
Purpose
This paper aims to compare the findings from a survey of a cohort of students at an Australian regional university across two time points: immediately on commencing their first semester of study and at the end of their final semester of study to determine whether, and in what ways, these students’ views concerning sustainability appear to have changed. This paper reports on a longitudinal study of the attitudes, beliefs and perceptions of undergraduate business students regarding a range of sustainability issues.
Design/methodology/approach
A paper-based questionnaire was delivered to approximately 250 first year and 150 third year students.
Findings
A factor analysis shows small but statistically different positive differences, which indicate that the revised curriculum has been successful in raising student awareness and achieving behaviour change.
Research limitations/implications
The study focussed on Australian undergraduate university business students, which reduced generalizability of the findings.
Practical implications
The findings of this study can inform instructors in higher education of student attitudes towards sustainability and climate change adaption and in turn inform changes to tertiary curriculum in sustainability and climate change adaption.
Originality/value
The authors confirm that the research is original and that all of the data provided in this paper is real and authentic. As the paper reports on the third phase of the longitudinal study, some parts of the methodology have been previously published but differ as they reflect the third phase of the study. The results of this study have not been previously published.
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Misykat Malik Ibrahim, Marhany Malik and Ratu Amilia Avianti
The present study aims to provide a better understanding of authentic assessment in the COVID-19 pandemic era by exploring how Indonesian lecturers perceive authentic assessment…
Abstract
Purpose
The present study aims to provide a better understanding of authentic assessment in the COVID-19 pandemic era by exploring how Indonesian lecturers perceive authentic assessment in terms of input, process and output. It also examines the issue through the theoretical lens of authentic assessment following the tenet of a five-dimensional framework (5DF) including assessment task, physical context, social context, assessment result and standard authentic criteria.
Design/methodology/approach
The study employed an exploratory sequential mixed-methods design to garner data through qualitative interviews and authentic assessment questionnaires in which 48 lecturers from four universities were involved.
Findings
The study gleaned two important findings. The qualitative data showed that the university teachers enacted the cognitive assessment fruitfully. The study shows that lecturer participants experienced difficulties in integrating cognitive, psychomotor and affective domains into authentic assessment tasks during the teaching and learning process. Additionally, the results of quantitative data support the qualitative data that lecturer participants faced challenges (asking students to demonstrate or perform the tasks) in implementing both social and physical contexts in authentic assessment tasks of online learning during COVID-19 pandemic.
Research limitations/implications
The present study addresses practical and conceptual implications. Practically, it suggests the need to facilitate the development of lecturers' technological skills to design online authentic assessment in higher education that responds to fully online assessment, such as the prevalence of COVID-19 pandemic. Meanwhile, the study suggests that lecturers need to build their understanding of 5DF theoretical lens which include assessment tasks, physical contexts, social contexts, assessment result and standard authentic criteria to enhance their literacy in enacting authentic assessment.
Originality/value
Although many studies have investigated the implementation of authentic assessment in higher education, only a few have examined how lecturers perceived online authentic assessment during the COVID-19 pandemic. The present study contributes to developing conceptual and empirical evidence regarding lecturers' perception of the implementation of authentic assessment based on 5DF theoretical lens in higher education settings during the pandemic of COVID-19.
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While the relevance and rationale of strategic communication in organized religion are prevalent in academic and professional literature, there exists a dearth of both theoretical…
Abstract
While the relevance and rationale of strategic communication in organized religion are prevalent in academic and professional literature, there exists a dearth of both theoretical concepts and empirical knowledge, especially from a European perspective. Therefore, this chapter examines how strategic communication can be modelled in organized religion with its specific characteristics and logics by building a framework for strategic communication in this field of research. The framework questions perspectives of strategic communication and communication management that only concentrate on entities like famous persons, groups, movements or organizations and less on belief systems, organized and less organized entities interacting with each other. Religious organizations follow other rationalities like companies or non-profit organizations. Therefore, theories of corporate communication or public relations do not fit within the realm of organized religion, whose mission goes far beyond the organization. Taking into account religious institutions in strategic communication, this chapter delivers new theoretical insights by demonstrating how strategic communication can contribute to the specific purposes of organized religion. Furthermore, the study indicates the specific challenges communication professionals working in the area of religion are confronted with. Finally, it offers practical solutions for the specific field of organized religion by evolving specific target horizons of organized religion. Activating and developing the communication function of more or less independent bodies are main tasks for communication professionals working in organized religion and other meta-organizations.