Rupert Fisher and Melvyn Hirst
Examines some recent developments of the status of model building in marketing in the UK. Uses many examples from both the UK and the USA to emphasise developments, with Crawford…
Abstract
Examines some recent developments of the status of model building in marketing in the UK. Uses many examples from both the UK and the USA to emphasise developments, with Crawford, Koller and Little, with figures uses for extra emphasis. Investigates problems of modelling marketing processes and also recent development in marketing model building. Closes by discussing the present state of the art that involves literature and differences between the UK and USA in marketing and model building.
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Rupert Fisher and Melvyn Hirst
Makes a timely assessment of the specifically British contribution in the field of marketing models, which provides a useful basis for further development. Reviews UK writing on…
Abstract
Makes a timely assessment of the specifically British contribution in the field of marketing models, which provides a useful basis for further development. Reviews UK writing on models of market behaviour, advertising models, distribution models, pricing models and new‐product models. Makes a distinction between macro‐ and micro‐models: a macro‐model does not require information about individual units in the market, such as households: micro‐models need data about individual units, therefore require much more information. Concludes that the findings give valuable insight into consumer purchasing patterns – providing early prediction of future success or failure.
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Amy Hageman and Cass Hausserman
This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving…
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This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving decisions. The first study surveys 600 US taxpayers to establish a baseline understanding of how making a charitable contribution affects taxpayers. In the second study, we conduct an experiment with 201 US taxpayers in which we manipulate the knowledge of taxpayers by providing an educational intervention; we also measure, if, how much is donated in a hypothetical scenario under various tax deductibility conditions. The first study indicates fewer than half of participants understand the basic principles of how charitable donations affect tax liability. Our second study reveals that a short educational video is extremely effective at improving taxpayers' understanding and helping them accurately estimate the tax benefit associated with charitable giving. However, through moderated mediation analysis, we also show that participants who received this educational intervention and accurately estimated the tax benefits in turn decreased their charitable giving. We conclude that the majority of US taxpayers do not understand whether they benefit from certain deductions and may be overestimating the benefit they receive from charitable giving, resulting in giving more than they intend.
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Whether poet, novelist, or essayist, a writer is influenced by his past — his family, associates, and the places where he has lived. In English literature even if we limit…
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Whether poet, novelist, or essayist, a writer is influenced by his past — his family, associates, and the places where he has lived. In English literature even if we limit ourselves to the standard texts of English literature classes, we can see that England's geography has had an enormous impact on the country's writers, helping them give “to airy nothing/A local habitation and a name.” Consider Chaucer's Canterbury Tales, Wordsworth's “Lines Composed a Few Miles above Tintern Abbey” and “Composed upon Westminster Bridge,” and Jane Austen's use of Bath in Persuasion.
This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the…
Abstract
This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004–2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.
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Neville Douglas Buch and Beryl Roberts
The purpose of this paper is to find an answer the question of whether an educational institution of a fair socio-economic mix of pupils, and an institution favoured with powerful…
Abstract
Purpose
The purpose of this paper is to find an answer the question of whether an educational institution of a fair socio-economic mix of pupils, and an institution favoured with powerful political connections, made any difference to access, equity, and exclusivity in relation to the transition into secondary education. It undertakes this purpose as a historical investigation of Junction Park State School in the early twentieth century combined with statistical analysis of family backgrounds of scholarship holders and their cohorts from 1915 to 1932.
Design/methodology/approach
The socio-economic study uses a published list of scholarship holders from Junction Park State School for the years 1924-1932. The study compares the scholarship groupings with their different school cohorts for the same years using the data on parental occupations, extracted from the Junction Park State School Admission Records 1915-1931. After refinement the study examines a cohort data set of 4,531 pupils which includes 287 scholarship holders. Parental occupations are categorised into socio-economic groupings with high and low occupational ends. There were 237 parental occupations described among the cohort, 1915-1931, from the admission records.
Findings
The statistical chance of obtaining scholarship is increased for a pupil from “commercial low” and “industrial low” background when the school starts with a cohort that has a large representation from such backgrounds. Pupils who were at the lower end of the socio-economic scale at Junction Park State School did much better in scholarship outcomes than for the state. However, pupils whose family background was at the high end of the professions did marginally better than the state result. For the school between 1915 and 1932, in most socio-economic groupings, the boys outperform the girls in the like-to-like comparisons.
Research limitations/implications
The numeric value is excessively low for the primary producers (high) category and numbers in cohort groupings vary. This study deliberately applied like-to-like comparisons: the number of scholarship holders compared to their own gender for the same socio-economic cohort. Percentile in relation to the study’s total was not used due to numeric variations between cohort sizes. The study is a historical investigation of a formative period before Junction Park State School developed its reputation as a scholarship school in the 1940s, and historical factors relating to the post-Second World War era would have different results for a similar statistical analysis.
Practical implications
The paper presents a case study of particular historical significance; however, a generic principle that institutional status can change access and equity opportunities can be tested within the historical setting. The paper claims that historical investigation provides the groundwork to establish the distinctive actuality. Historical investigation picks up on unusual patterns over time, not necessarily to disprove the sociological model, but more to test the model against actual events.
Social implications
The Queensland social history is connected to the study’s statistical analysis. The data are considered from a perspective that, first, Junction Park had a diverse population of pupils from different socio-economic backgrounds. Second, the school had a solid reputation as a leading school, partly from the political standing of the school leadership, and partly from the strength of its scholarship teachers. Together these factors suggest that pupils at Junction Park State School from the socio-economic backgrounds less inclined to foster educational values were given greater support to achieve better scholarship outcomes.
Originality/value
Statistical analysis is rarely brought to academic history work. There are greater risks in misinterpreting the data. There is also a difficult enterprise of extracting the required information. Nevertheless, the reward from this paper is an insightful view of a large and an innovating Queensland primary school, picking up the details in the life experience of pupils. In that historical process there is a greater degree of accuracy and better interpretive value which can be applied to the sociological model.