ABSTRACT
Many graduate students enroll in a program abroad to obtain an international education and afterward obtain employment in the host country. The purpose of this research was to evaluate the influence of imposed nonresident status program participation on international graduate level students regarding future employment in Germany. Students were divided between resident and nonresident status and evaluated based on L2 language, development of basic German cultural values and creation of social capital. COVID-19 presented a unique opportunity to evaluate online education for employment preparedness in a foreign country as the participants could not self-select enrollment status. Results from a sample of 91 students indicate that a difference between resident and nonresident status exists – leading to likely employment challenges. Beneficiaries of the results are international business educators, reviewing or designing programs with online aspects, and university and tertiary education institutions, due to insights for enhancing employability for all students, and students, seeking a program abroad and interested in seeking employment in the country. Further, the study offers value to companies recruiting graduate level students from online programs by developing awareness about their integration into a foreign market.
ABSTRACT
State Income Tax Complications The coronavirus (COVID-19) pandemic triggered an exodus of workers from their comfortable offices to the safety of their homes and other remote locations. [...]Kathy must demonstrate by "clear and convincing evidence" that she intended this change of residence. Because no one can read her mind, auditors will look at objective evidence to see if and when it reflects her stated intention. [...]although Connecticut and New York will each provide a credit for taxes paid on income earned in the other state, all of their intangible income (interest, dividends, capital gains on stock sales) is subject to tax in both states, with no credit available for taxes paid to either state. New York Desk Audit Initiative With so many New Yorkers leaving the state during the pandemic, there has been an increased focus by the New York State Department of Taxation and Finance on taxpayers who changed their residency status in 2020, or who reported less New Yorksourced income in 2020 than in 2019.
ABSTRACT
PurposeThis study aims to present a holistic synopsis of the current scientific structure of inbound tourism research and suggest further research directions.Design/methodology/approachA 30-year bibliometric analysis was conducted using the Web of Science Core Collection database through CiteSpace, covering 568 Social Sciences Citation Index articles.FindingsThis study systematically identifies the evolution of scientific structures and emerging research trends in the inbound tourism field. The findings show that: co-authorship patterns reveal a trend of international cooperation;the evolution of research themes is consistent with the development of the macro-environment and inbound tourism industry, the most recent focus being on sustainable development of destinations;varied multivariate data analysis methods dominate current empirical analysis;there exist three major research dimensions in the inbound tourism field;and unilateral political factors in destinations and bilateral linkage factors affecting inbound tourism demand have aroused research interest increasingly.Practical implicationsThis study helps scholars and practitioners understand the current issues and needs of the inbound tourism industry and develops a future research agenda to promote the industry’s continuous development.Originality/valueThis study is the first attempt to provide insights into the theoretical development of inbound tourism over the past three decades from the perspective of a knowledge-based platform and further facilitate sustainable development of the industry.