Browsing by Subject "Premiums"
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Item Fast-food marketing receptivity and fast-food consumption among 6-11 year olds(2015-05) Lindstadt, Calandra Jean; Pasch, Keryn E.; Steinhardt, MaryObesity is a risk factor for serious diseases such as coronary heart disease, type 2 diabetes, and stroke. Although childhood obesity appears to have stabilized somewhat in recent years, the prevalence for 6-11 year olds remains high at 17%. Diet is a major determinant for weight gain in children, and child fast-food consumption has been associated with an unhealthy diet due to poor nutritional quality and excessive caloric content. Unlike other industries that have been linked to negative health outcomes, such as cigarettes and alcohol, fast-food companies are under few regulations regarding marketing toward children. The purpose of this study was to examine the relationship between children’s receptivity to fast-food marketing, (as measured by awareness of advertising, collecting fast-food toys, as well as ownership/willingness to own fast-food branded merchandise), and weekly fast-food consumption in order to better understand how receptively may be associated with fast-food consumption among 6-11 year olds. A sample of 100 children ages 6-11 years completed a self-report survey, which included questions on exposure to fast-food advertising, whether or not they collected fast-food toys, and their ownership/willingness to own fast-food branded merchandise (such as t-shirts, water bottles, or caps). An index of receptivity was created from these responses. Parents also completed a self-report survey on several domains including child fast food consumption and demographics. Logistic regression models were run, both unadjusted and adjusted for age, race, and gender, to examine the relationship between receptivity to fast food marketing and fast food consumption. Results suggest that neither unadjusted nor adjusted models were significant (OR 1.05, C.I. 0.87 -- 1.28, and OR 1.07, C.I. 0.87 -- 1.30 respectively). Although results of this study suggest there is no relationship between receptivity to fast food marketing and fast food consumption, the results should be interpreted with caution due to the small size of the sample. Therefore, further research is needed with larger samples to determine if these null findings hold.Item Tax uncertainty and real investment decisions : evidence from mergers and acquisitions(2013-05) Stomberg, Bridget Marie; Robinson, John RichardThis study uses corporate takeovers as a setting to examine how tax uncertainty affects managers' real investment decisions. Specifically, I investigate whether uncertainty about target firms' income taxes influences takeover premiums. Drawing on theories from finance, I predict that tax uncertainty leads to increased divergence of opinion among target shareholders about target value, which in turn leads to higher takeover premiums. I also predict a positive direct association between measures of target tax uncertainty and takeover premiums because investments with tax uncertainty provide flexibility in reporting book income that bidding managers value. Consistent with both predictions, I find a positive association between divergence of target shareholder opinion about taxes and takeover premiums as well as a positive association between target tax uncertainty and takeover premiums. The association between tax uncertainty and premiums is more positive when the acquiring firm faces greater capital market pressures. Finally, all positive associations persist in recent years despite newly required financial statement disclosures of tax uncertainty.