Despite a recent flurry of empirical research on the effects of taxes on small business activity, state-level taxes faced by entrepreneurs have been overlooked by most of the existing literature. Using a 50-state panel of tax policy information spanning the years 1989 through 2002, our analysis reveals that state tax policies generally do not appear to have quantitatively important effects on e...

information technology is a critical tool for companies to achieve the competitive advantage and organizational innovation. it capability provides an appropriate opportunity for retailers to improve their relationships with customers and progress firms’ performance. comes with advances in technology, retail industry by using information technology has changed its business process from tradition...

This paper examines how 12 “major depreciations” between 1997 and 2000 affected different measures of firm performance in a sample of over 13,500 companies from around the world. Results suggest that in the year after depreciations, firms have significantly higher growth in market capitalization, but significantly lower growth in net income (when measured in local currency). Firms with greater ...

Current CBR applications for sales support in electronic commerce are limited to fixed, unchangeable products. In order to support sales support for configurable products, customization of base products must be supported as well. For this purpose, an interactive operator-based transformational adaptation approach from CBR can be applied and realized as a flexible clientserver architecture for b...

Academic research, government inquiries, and press accounts show extensive mortgage fraud during the housing boom of the mid-2000s. We explore a particular type of mortgage fraud: the overstatement of income on mortgage applications. We define “income overstatement” in a zip code as the growth in income reported on home-purchase mortgage applications minus the average IRS-reported income growth...

We use hedonic analysis of home transaction data from the Minneapolis–St. Paul metropolitan area to estimate the effects of proximity to open space on sales price. We allow the effects of proximity to vary with demographic and location-specific characteristics and include fixed effects to control for observed and unobserved neighborhood characteristics. We find that the value of proximity to op...

Searching for and selecting complex products on the World-Wide-Web is a difficult task for consumers as well as for business professionals. The main reason for this well-known deficit in e-commerce is that, unlike normal business situations, there is no intelligent support or assistance for the user on the Web. This is particularly evident in the selection of products/services or when navigatin...

Analysis of the Impact Changes in Society Digital Revolution Era on Online Vegetable Sales Business Income (Case Study Prabufresh Prabumulih). This study aims to determine impact changes society era digital revolution Prabu Fresh's business income during COVID-19 pandemic. The type research used this is a comparative study, namely by comparing Prabufresh's from before and covid-19 data quantita...