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The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards 2022 Coastal Carolina University

The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards

Southern University College of Business E-Journal

While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.


Subtle Leadership: When Referent Power Is Subtly Powerful, Luz E. Quiñones-González 2022 University of Puerto Rico, Mayagüez Campus

Subtle Leadership: When Referent Power Is Subtly Powerful, Luz E. Quiñones-González

The Journal of Values-Based Leadership

The following research presents the construct of “subtle leadership” in a conceptual discussion as a new way of perceiving and studying leaders of the twenty-first century. Its core objective points toward the conceptualization of “subtle leadership,” sharing a basic definition to provoke discussion and emerging theoretical framework in order to better understand the current organizational reality. Some leadership styles such as servant leadership, shared leadership, and authentic leadership are discussed to compare and contrast them with “subtle leadership,” emphasizing that leadership is viewed as a process and not only as styles or personal traits. Subtle leadership is primarily based on …


Michigan Case Puts Chink In Higher Education Admission Standards, Albert D. Clark 2022 Southern University and A & M College

Michigan Case Puts Chink In Higher Education Admission Standards, Albert D. Clark

Southern University College of Business E-Journal

This paper examines the recent April 2014 decision by the U.S. Supreme Court supporting the state of Michigan’s constitutional amendment banning the use of race as an affirmative action tool in selecting admissions to the state’s public universities. The 6-2 ruling in the case of Schuette v. Coalition to Defend Affirmative Action has been hailed by some as a major step in the unraveling of the policy of Affirmative Action on a permanent basis.


The Effects Of Religious Freedom Laws On Employment , Small-Minority-Owned Businesses And Minority Populations, Carl Enomoto, Jazmine Brantley, Sajid A. Noor 2022 New Mexico State University

The Effects Of Religious Freedom Laws On Employment , Small-Minority-Owned Businesses And Minority Populations, Carl Enomoto, Jazmine Brantley, Sajid A. Noor

Southern University College of Business E-Journal

Twenty states have now passed religious freedom laws to protect religious practices and beliefs. While many individuals and groups believe these laws are necessary to protect them from government intervention that may take away their rights, there are others who fear that these laws can be used by businesses to discriminate against the LGBT community in the name of religion. In a recent case in Indiana, several large corporations voiced their dissent over the state’s impending religious freedom law, causing the Governor to sign a new version of the bill. The purpose of this paper is to determine how these …


Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya 2022 Universitas Pelita Harapan, Tangerang

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …


Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid 2022 Hebron University, Palestine

Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the deception made by the internet providers, and identify the degree of that deception in the Marketing Mix’s 4Ps (Product or service, Price, Promotion, and Process of distribution) of those companies among university students in Hebron Governorate. To achieve the study objectives, the researcher used the descriptive analytical methodology. The study population consisted of (380) male and female university students in Hebron Governorate. Additionally, the study sample was selected by the random sample. The type of the sample was stratified random proportional sample. The questionnaire was used as a tool of the study, and it …


Late To The Crowd: How Ohio's Crowdfunding Bill Fails To Achieve Inclusiveness And Efficiency, Nathan E. Hill 2022 Cleveland-Marshall College of Law

Late To The Crowd: How Ohio's Crowdfunding Bill Fails To Achieve Inclusiveness And Efficiency, Nathan E. Hill

Cleveland State Law Review

Almost half of all small and medium sized businesses within the United States fail within the first five years. One of the main contributing factors to that failure is the inability to raise enough money to operate. While there are many ways for businesses to raise operating capital, the most accessible and sometimes the most efficient way is through a process called equity-based crowdfunding—the offering of shares in exchange for an investment raised through an online portal. In 2012, after seeing the success of equity-based crowdfunding in other countries, the United States passed the Jumpstart Our Business Startups Act (JOBS …


Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang 2022 Montana State University - Billings

Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang

Southern University College of Business E-Journal

The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is …


Will The New State Laws On Fairness In Female Athletics And The Politics Of Transgender Athletes Create A New Sports Exception Under Title Ix?, Albert D. Clark 2022 Southern University and A & M College

Will The New State Laws On Fairness In Female Athletics And The Politics Of Transgender Athletes Create A New Sports Exception Under Title Ix?, Albert D. Clark

Southern University College of Business E-Journal

In the Summer of 2021, many states across the nation entered into a cultural, social, and legal war pitting the rights of female athletes against those of transgender athletes. Louisiana Governor John Bell Edwards vetoed the legislation here in the state of Louisiana. In a special Veto session of the Louisiana Legislature, the House voted 68-30 to override, and the Senate 26-12 to override the Governor’s veto. Tthe Veto session failed as the House could not deliver on the minimum 70 votes they had promised and which were needed to override the Governor veto. Although the session ended upon the …


Tariffs, Trade Wars, And Protective Barriers: Should Louisianans Be Worried?, Albert D. Clark 2022 Southern University and A & M College

Tariffs, Trade Wars, And Protective Barriers: Should Louisianans Be Worried?, Albert D. Clark

Southern University College of Business E-Journal

This paper is designed to give an overview as to how Tariffs as proposed and enacted by our current Federal Government came about and why citizens both in the U.S. and in the State of Louisiana might be affected.


Analysis Of The Comovement Of Unemployment In Midwestern States, TAMMY RAPP PARKER 2022 ONS. UNIVERSITY OF LOUISIANA AT MONROE

Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker

Southern University College of Business E-Journal

The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.


Baumol And Bowen Cost Effects In Research Universities, ROBERT E. MARTIN 2022 Centre College

Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin

Southern University College of Business E-Journal

We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.


Credit Market Innovations And Gross Domestic Income, Ellis Heath 2022 Valdosta State University

Credit Market Innovations And Gross Domestic Income, Ellis Heath

Southern University College of Business E-Journal

In this paper I compare the effects of different credit variables on real output in the US. However, instead of using real Gross Domestic Product as a proxy for real output, I use real Gross Domestic Income. I use a VAR framework with generalized impulse response functions and generalized variance decompositions. I look at a credit aggregate and different credit spreads. I find that shocks to some credit variables can have significant effects on real output; the reaction, however, is a temporary one. Specifically, measures of the risk premium and the term premium have the most importance in explaining innovations …


Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield 2022 Montana State University - Billings

Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield

Southern University College of Business E-Journal

We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.


Medical Marijuana And The Workplace Impact: Guidelines For Revising Employment Policies, Anthony McMullen, K. Michael Casey 2022 University of Central Arkansas

Medical Marijuana And The Workplace Impact: Guidelines For Revising Employment Policies, Anthony Mcmullen, K. Michael Casey

Southern University College of Business E-Journal

With more states legalizing the use of medical marijuana, employers may have adjust their workplace policies to ensure that their employees are adequately protected while at the same time protecting the rights of those who have been prescribed marijuana. This is a challenge given the varying laws from state to state as well as the continued criminal prohibition on federal law. This articles reviews some of the early case law in this area and provides employers with some tips on how to address the issue of accommodating medical marijuana users.


How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion, Grace M. Hufff 2022 George Fox University

How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion, Grace M. Hufff

Doctor of Business Administration (DBA)

Early studies on the reasons for tax evasion focused on economics. When economic reasons were deemed insufficient to explain all decisions, researchers added psychological and sociological constructs to their explorations. These studies focused on whether taxpayers see their tax compliance decisions as ethical ones. For those who believe their choice is ethical, they must come to grips with their own internal ethical standards and feelings of guilt when they make an unethical decision. They must then employ some mechanism to disconnect these feelings of guilt from their unethical decision. Researchers have characterized this mechanism of disconnection as neutralization, rationalization, and/or …


Who Is ‘Slapping’ Whom?, Juan Chavarria, Javier Flores, Salman Mostafa, Marian Riedy 2022 Emporia State University

Who Is ‘Slapping’ Whom?, Juan Chavarria, Javier Flores, Salman Mostafa, Marian Riedy

Mountain Plains Journal of Business and Technology

A majority of the states and the District of Columbia have enacted “anti-SLAPP” statutes, which set forth a procedure for obtaining an early dismissal of a “strategic lawsuit against public participation,” or a “SLAPP,” as labeled by George W. Pring and Penelope Canan. These types of cases, often alleging defamation or a similar tort, should be discouraged, according to the anti-SLAPP advocates, because the true intent of the plaintiff is to “chill” speech rather than obtain compensation. The paradigm of a SLAPP is a lawsuit filed by a large, well-funded corporation against an “ordinary citizen” who has spoken out in …


An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves de Castro, Aiden Carthy, Isobel OReilly Dr 2022 Technological University Dublin

An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves De Castro, Aiden Carthy, Isobel Oreilly Dr

Articles

Many ethical questions have been raised regarding the use of social media and the internet, mainly related to the protection of young people in the digital environment. In order to critically address the research question "who is responsible for ethically protecting minors in the digital environment?", this paper will review the main literature available to understand the role of parents, the government, and companies in protecting young people within the digital environment. We employed a holistic process that covers a state-of-the-art review and desk research. The article is divided into four sessions; (1) Government Policies from the European Union (EU) …


Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel 2022 James Madison University

Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel

Senior Honors Projects, 2020-current

There are several people I would like to thank for their assistance in my Honors Capstone research and the writing of this Honors Thesis. First and foremost, I would like to thank my project advisor, Professor Fernando Pargas, for his assistance in planning my research and his continued support and input over the past few months. I would also like to thank my readers, Dr. Laura Leduc and Professor Robert Eliason for offering up their time to read my thesis and provide insightful feedback. Additionally, I would like to thank Elizabeth Price, the research librarian for the College of Business …


Small Business Cybersecurity: A Loophole To Consumer Data, Matthew R. Espinosa 2022 St. Mary's University School of Law

Small Business Cybersecurity: A Loophole To Consumer Data, Matthew R. Espinosa

The Scholar: St. Mary's Law Review on Race and Social Justice

Small businesses and small minority owned businesses are vital to our nation’s economy; therefore legislation, regulation, and policy has been created in order to assist them in overcoming their economic stability issues and ensure they continue to serve the communities that rely on them. However, there is not a focus on regulating nor assisting small businesses to ensure their cybersecurity standards are up to par despite them increasingly becoming a victim of cyberattacks that yield high consequences. The external oversight and assistance is necessary for small businesses due to their lack of knowledge in implementing effective cybersecurity policies, the fiscal …


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