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Tax Return Audit Issues for Ministers 部长纳税申报审计问题
Journal of Customer Service in Marketing and Management Pub Date : 1999-07-15 DOI: 10.1300/J093V04N02_01
H. W. Cecil, K. Casey
{"title":"Tax Return Audit Issues for Ministers","authors":"H. W. Cecil, K. Casey","doi":"10.1300/J093V04N02_01","DOIUrl":"https://doi.org/10.1300/J093V04N02_01","url":null,"abstract":"ABSTRACT The Internal Revenue Code includes several special provisions for persons qualifying as ministers. The IRS developed a set of Market Segment Specialization Program (MSSP) Guides to aid IRS agents in conducting audits of these specialized groups. This paper addresses some of the more relevant issues contained in the MSSP Guide for ministers. How IRS agents are directed to treat minister status, parsonage exclusions, gifts and taxable income, and employee business expenses are some of the topics covered.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128822574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Survey of the Auditing Practices of Churches in the South Hampton Roads Area of Virginia 弗吉尼亚州南汉普顿路地区教会审计实践调查
Journal of Customer Service in Marketing and Management Pub Date : 1999-07-15 DOI: 10.1300/J093V04N02_05
Allan D. Unseth, Raymond G. Laverdiere
{"title":"A Survey of the Auditing Practices of Churches in the South Hampton Roads Area of Virginia","authors":"Allan D. Unseth, Raymond G. Laverdiere","doi":"10.1300/J093V04N02_05","DOIUrl":"https://doi.org/10.1300/J093V04N02_05","url":null,"abstract":"ABSTRACT The primary objective of this study was to determine if there was any relationship between the auditing practices of a church and the size of its membership, amount of the budget, and age. As part of this study a questionnaire was sent to a random sample of 224 churches in the South Hampton Roads area of Virginia. Usable replies were received from 81 churches and synagogues representing a response rate of 36 percent. Based upon the survey results approximately 84% of the responding churches were audited. As in for-profit businesses, the larger churches were more likely to have been audited. Of the churches that were audited, either internally or externally, three-fourths were required to have been audited. Only about 56% of the churches that were audited had utilized a written list of audit procedures and around 71% had received formal audit reports.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133044741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Church Services: A Conceptual Case for Marketing 教会服务:市场营销的概念案例
Journal of Customer Service in Marketing and Management Pub Date : 1999-07-15 DOI: 10.1300/J093V04N02_03
Suzanne Horne, A. McAuley
{"title":"Church Services: A Conceptual Case for Marketing","authors":"Suzanne Horne, A. McAuley","doi":"10.1300/J093V04N02_03","DOIUrl":"https://doi.org/10.1300/J093V04N02_03","url":null,"abstract":"For the majority of non-profit organisations, marketing is a well established management activity. However for many religious organisations the adoption of marketing management activities is in its relatively early stages. This paper conceptualises the application of marketing using the following typology; namely, understanding, creating, communicating and delivering customer related values. It examines to what extent this typology can be applied to the Christian Church. In conclusion, it is postulated that church marketing is complicated in terms of brand identity, product offering, diversity of target audience, and theological dimension of conflict, in the interaction of commercialism and Christianity.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126145597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Successful Pastoral Leadership Behaviors 成功的教牧领导行为
Journal of Customer Service in Marketing and Management Pub Date : 1999-07-15 DOI: 10.1300/J093V04N02_07
H. Jones
{"title":"Successful Pastoral Leadership Behaviors","authors":"H. Jones","doi":"10.1300/J093V04N02_07","DOIUrl":"https://doi.org/10.1300/J093V04N02_07","url":null,"abstract":"ABSTRACT Research shows that leadership has an impact on members' satisfaction with an organization and organizational outcomes. Consideration, initiation of structure, inspiring a shared vision, innovation, serving as a model, and charisma have all been identified as important. The relationship between board members' description of pastoral leadership and objective measures of church growth was examined. The correlation was statistically significant for 4 of the 6 dimensions, but the most important dimension was that of a pastor's inspiring a shared vision among the people of his or her church.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123504901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Customer Driven Sales Strategies in China and Poland 客户驱动销售策略在中国和波兰
Journal of Customer Service in Marketing and Management Pub Date : 1999-06-22 DOI: 10.1300/J127V05N03_02
T. Carter
{"title":"Customer Driven Sales Strategies in China and Poland","authors":"T. Carter","doi":"10.1300/J127V05N03_02","DOIUrl":"https://doi.org/10.1300/J127V05N03_02","url":null,"abstract":"","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"237 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130796666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Factors Underlying Church Member Satisfaction and Retention 教会成员满意度和保留的潜在因素
Journal of Customer Service in Marketing and Management Pub Date : 1999-06-22 DOI: 10.1300/J127V05N03_03
P. Saunders
{"title":"Factors Underlying Church Member Satisfaction and Retention","authors":"P. Saunders","doi":"10.1300/J127V05N03_03","DOIUrl":"https://doi.org/10.1300/J127V05N03_03","url":null,"abstract":"ABSTRACT Retaining members in nonprofit organizations is becoming increasingly difficult as more organizations compete for the time and energies of the member. Churches have not been immune to this erosion of loyalty. Understanding the factors which underlie member satisfaction allows church management to prioritize the use of resources and focus on those performance issues that make a difference to the member. This is an empirical study to determine the underlying dimensions of church member satisfaction. The research instrument used was a self-administered questionnaire that was completed by the members of a mainstream denominational church in the midwest. Members who were satisfied with the church's overall performance were compared and contrasted with those who were dissatisfied. Results of the questionnaire were subjected to bivariate correlation, factor analysis, and logistic regression. Ten underlying dimensions of member satisfaction were discovered. Eighty-six percent of all satisfied church memb...","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114923159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Mediating Influence of Experience with Effects of Desires on Satisfaction 经验与欲望对满意度的中介作用
Journal of Customer Service in Marketing and Management Pub Date : 1999-06-22 DOI: 10.1300/J127V05N03_05
J. D. Brown
{"title":"Mediating Influence of Experience with Effects of Desires on Satisfaction","authors":"J. D. Brown","doi":"10.1300/J127V05N03_05","DOIUrl":"https://doi.org/10.1300/J127V05N03_05","url":null,"abstract":"ABSTRACT This study confirmed the important impact of desires on consumer satisfaction for a service organization. It further showed the important mediating influence of consumer experience. Specifically, as consumers gain more experience in using a service, desires and desires congruencies have a stronger impact on satisfaction.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114452549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pupils' Attitudes to Religious and Moral Education: Is There a Need for Marketing? 小学生对宗教和道德教育的态度:是否需要营销?
Journal of Customer Service in Marketing and Management Pub Date : 1999-06-01 DOI: 10.1300/J093V05N02_05
Suzanne Horne, A. Logie
{"title":"Pupils' Attitudes to Religious and Moral Education: Is There a Need for Marketing?","authors":"Suzanne Horne, A. Logie","doi":"10.1300/J093V05N02_05","DOIUrl":"https://doi.org/10.1300/J093V05N02_05","url":null,"abstract":"ABSTRACT This paper presents the school subject of Religious and Moral Education as a service which requires marketing in order that it be considered equal to other curriculum subjects. From a ques...","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125123901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Increasing Church Member Satisfaction and Retention 提高教会成员的满意度和保留率
Journal of Customer Service in Marketing and Management Pub Date : 1999-06-01 DOI: 10.1300/J093V05N02_04
P. Saunders
{"title":"Increasing Church Member Satisfaction and Retention","authors":"P. Saunders","doi":"10.1300/J093V05N02_04","DOIUrl":"https://doi.org/10.1300/J093V05N02_04","url":null,"abstract":"ABSTRACT Retaining members in churches is becoming increasingly difficult as more organizations compete for the time energies of the member. Understanding the factors that underlie member satisfaction allows church management to prioritize the use of resources and focus on those performance issues that make a difference to the member. This is an empirical study to determine the underlying dimensions of church member satisfaction. The research instrument used was a self-administered questionnaire that was completed by the members of a mainstream denominational church in the mid-west. Members who were satisfied with the church's overall performance were compared and contrasted with those who were dissatisfied. Results of the questionnaire were subjected to bivariate correlation, factor analysis, and logistic regression. Ten underlying dimensions of member satisfaction were discovered. Results of the survey are summarized and implications of the study for the management of other churches are discussed.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122177263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
The Applicability of Total Quality Management Principles to Church Management 全面质量管理原则在教会管理中的适用性
Journal of Customer Service in Marketing and Management Pub Date : 1999-06-01 DOI: 10.1300/J093V05N02_02
R. J. Vokurka
{"title":"The Applicability of Total Quality Management Principles to Church Management","authors":"R. J. Vokurka","doi":"10.1300/J093V05N02_02","DOIUrl":"https://doi.org/10.1300/J093V05N02_02","url":null,"abstract":"ABSTRACT Total Quality Management (TQM) is a management philosophy or approach that is grounded on three core principles: a focus on the customer, participation and teamwork, and continuous improvement. It has been suggested that these principles are applicable to the management and operations of churches as well as to more traditional organizations. This paper describes the successful application of these core principles to a large Southern Baptist Church located in Bryan, Texas.","PeriodicalId":109742,"journal":{"name":"Journal of Customer Service in Marketing and Management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122785122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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