Business Commons^™

Keep Charitable Oversight In The Irs, Philip Hackney

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Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …

An Analysis Of The Public Participation Processes Employed For An Urban Greenway Project, Maeve O'Connell

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The purpose of this study is to examine the public participation mechanisms employed for a proposed new infrastructure project. Public participation is a core characteristic of a contemporary democratic society as policy makers are increasingly encouraged to engage with citizens for learning and legitimacy. Participation is a loose concept with many forms and interpretations. This study explores the key characteristics of public participation formats, challenges to and the criteria for success. This analysis is then applied to the proposed local infrastructure consultation process. An additional survey is designed and its role in the public participation process is assessed. The processes …

Considerations For Scaling A Social Enterprise: Key Factors And Elements, Clodagh O'Reilly, Lucia Walsh, Ziene Mottiar

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The number of social enterprises has grown exponentially in recent times. International research regarding how social enterprises scale is starting to emerge and is becoming an area of increased focus. Due to their hybridity, social enterprises experience unique scaling challenges, and research has started to examine these experiences. This theoretical paper reviews existing literature on social enterprise scaling and, based on this, proposes a conceptual model for understanding the interdependent factors and elements social enterprises must navigate when scaling. The proposed conceptual model will provide a base for further empirical research. When validated, it will also provide a practical tool …

Assessing Authentically – Learnings From Marketing Educators, S. Montano, L. Gill-Simmen, D. Lee, Lucia Walsh, Deirdre Duffy Dr, N. Newman

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This paper demonstrates the importance and role of authentic assessments, that replicate industry practice, within Higher Education marketing programmes. We answer the call from employers, that students need to gain much-needed employability skills, and we illustrate how such assessments can be created to enable the development of employability skills. We provide an overview of four case studies, to illustrate different forms of authentic assessments, the theory which was used to underpin the designs, the skills developed during the assessments, and the outcomes of the assessments. As we emerge from the COVID-19 pandemic, which forced a move to online assessments, it …

The Futures Of Law, Lawyers, And Law Schools: A Dialogue, Sameer M. Ashar, Benjamin H. Barton, Michael J. Madison, Rachel F. Moran

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On April 19 and 20, 2023, Professors Bernard Hibbitts and Richard Weisberg convened a conference at the University of Pittsburgh School of Law titled “Disarmed, Distracted, Disconnected, and Distressed: Modern Legal Education and the Unmaking of American Lawyers.” Four speakers concluded the event with a spirited conversation about themes expressed during the proceedings. Distilling a lively two days, they asked: what are the most critical challenges now facing US legal education and, by extension, lawyers and the communities they serve? Their agreements and disagreements were striking, so much so that Professors Hibbitts and Weisberg invited those four to extend their …

Competitive Sustainability: The Intersection Of Sustainability And Business Success, Clyde Eiríkur Hull

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Sustainability that beats the competition is different from sustainability that does not. Some who care very much about sustainability may not care at all about business success. However, they should. If businesses were to see that competitive sustainability leads to financial success, they would take it up and abandon nonsustainable practices

Making Sustainability A Core Competency: Consumer Response To Sustainable Innovative Products, Clyde Eiríkur Hull, Jennifer D. Russell, Monika Kukar-Kinney

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Research suggests that sustainability may not be sufficient to yield a competitive advantage. Building on the resource-based view, this research evaluates three questions: (1) Can using sustainability as a differentiator lead to consumers choosing sustainable products? (2) Does product sustainability appeal more to environmentally concerned consumers? (3) Does product sustainability appeal more when paired with innovation? To test the hypotheses, an online survey of 344 US respondents was conducted. Consumers were given a hypothetical budget for an office chair and asked to choose between two products at a time. Hypotheses were tested with frequency and Chisquare tests and logistic regression. …

Too Much Of A Good Thing? A Governing Knowledge Commons Review Of Abundance In Context, Michael J. Madison, Brett M. Frischmann, Madelyn Sanfilippo, Katherine J. Strandburg

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The economics of abundance, along with the sociology of abundance, the law of abundance, and so forth, should be re-framed, linked, and situated in a common context for empirical rather than conceptual research. Abundance may seem to be a new, big thing, between anxiety over information overload, Big Data, and related technological disruptions. But scholars know that abundance is an ancient phenomenon, which only seemed to disappear as twentieth century social science focused on scarcity instead. Restoring the study of abundance, and figuring out how to solve the problems that abundance might create, means shedding disciplinary blinders and going back …

Government By Code? Blockchain Applications To Public Sector Governance, Pedro Bustamante, Meina Cai, Marcela Gomez, Colin Harris, Prashabnt Krishnamurthy, Wilson Law, Michael J. Madison, Ilia Murtazashvili, Jennifer Brick Murtazashvili, Tymofiy Mylovanov, Nataliia Shapoval, Annette Vee, Martin B. H. Weiss

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Studies of blockchain governance can be divided into analyses of the governance of blockchains (such as rules and power dynamics within a given network) and governance by blockchains (such as how blockchains can be implemented to improve self-governance of community-based peer production networks). Less emphasis has been placed on applications of distributed ledgers to public sector governance. Our review clarifies that the decentralization and distributive features that enable blockchains to link up loosely connected private organizations and public agencies to improve efficiency and transparency of government transactions. However, most blockchain applications lack clear advantages over the conventional digital recording of …

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

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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) …

What We Do In The Shadows: Dual Industrial Policy During The Thatcher Governments, 1979–1990, Richard Woodward, James Silverwood

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Selective industrial policy in the United Kingdom is conventionally believed to have vanished prior to the global financial crisis. This article, in contrast, argues that industrial policy remained an intrinsic, if seldom acknowledged, element of neoliberal statecraft. The basis of this is a subterfuge, conceptualised here as a ‘dual industrial policy’, which we explore via an empirical focus on the Thatcher governments. Throughout this time, actions explicitly endorsed by governments as industrial policy generally corresponded with neoliberalism’s hostility to intervention. These conveniently distracted attention from a second set of policies which, although never codified by government as industrial policy, were …

Corporate Taxes And Union Wages In The United States, Alison R. Felix, James R. Hines Jr.

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This paper evaluates the effect of U.S. state corporate income taxes on union wage premiums. American workers who belong to unions are paid more than their non-union counterparts, and this difference is greater in low-tax locations, possibly reflecting that unions and employers share tax savings associated with low tax rates. In 2000 the difference between average union and non-union hourly wages was $1.88 greater in states with corporate tax rates below four percent than in states with tax rates of nine percent and above. Controlling for observable worker characteristics, a one percent lower state tax rate was associated with a …

Blockchain Networks As Knowledge Commons, Ilia Murtazashvili, Jennifer Brick Murtazashvili, Martin B. H. Weiss, Michael J. Madison

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Researchers interested in blockchains are increasingly attuned to questions of governance, including how blockchains relate to government, the ways blockchains are governed, and ways blockchains can improve prospects for successful self-governance. Our paper joins this research by exploring the implications of the Governing Knowledge Commons (GKC) framework to analyze governance of blockchains. Our novel contributions are making the case that blockchain networks represent knowledge commons governance, in the sense that they rely on collectively-managed technologies to pool and manage distributed information, illustrating the usefulness and novelty of the GCK methodology with an empirical case study of the evolution of Bitcoin, …

Judicial Review Of Directors' Duty Of Care: A Comparison Between U.S. & China, Zhaoyi Li

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Articles 147 and 148 of the Company Law of the People’s Republic of China (“Chinese Company Law”) establish that directors owe a duty of care to their companies. However, both of these provisions fail to explain the role of judicial review in enforcing directors’ duty of care. The duty of care is a well-trodden territory in the United States, where directors’ liability is predicated on specific standards. The current American standard, adopted by many states, requires directors to “discharge their duties with the care that a person in a like position would reasonably believe appropriate under similar circumstances.” However, both …

The Evolution Of The Internet And Social Media: A Literature Review, Charles Alves De Castro, Isobel O'Reilly Dr, Aiden Carthy

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This article reviews and analyses factors impacting the evolution of the internet, the web, and social media channels, charting historic trends and highlight recent technological developments. The review comprised a deep search using electronic journal databases. Articles were chosen according to specific criteria with a group of 34 papers and books selected for complete reading and deep analysis. The 34 elements were analysed and processed using NVIVO 12 Pro, enabling the creation of dimensions and categories, codes and nodes, identifying the most frequent words, cluster analysis of the terms, and creating a word cloud based on each word's frequency. The …

Social Media Influencers (Smis) In Context: A Literature Review, Charles Alves De Castro, Isobel O'Reilly Dr, Aiden Carthy

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This review focused on three main areas, "Social Media Influencers (SMIs) in Context, The Impact of SMIs on Adolescents, and Consumer Behaviour in a Digital Era – Generation Z in Perspective". This article aims to further the overall understanding of SMIs and outlines the impact of SMIs on adolescents‘ lives. Thus, the main objective of this literature review is to raise awareness within the marketing field about the influence of social media influencers on adolescents and how brands promote their products and content through social media influencers. The review comprised a regular search using electronic journal databases and secondary data …

Profiling Food Festivals By Type, Name And Descriptive Content: A Population Level Study, Muhammet Kesgin, Rajendran S. Murthy, Rick Lagiewski

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Purpose: This research aims to classify and describe food festivals and examine the patterns in food festival naming and festival descriptions in online media. Design: This research represents the first population-level empirical examination of food festivals in the United States using a purpose-built dataset (N=2626). Methodology includes text mining to examine food festival communications. Findings: Food festival size varies across local and regional spheres within the country. Food festivals employ geographical (place-, destination-based) associations in their names. Food festivals’ descriptions and online communications showcase a welcoming environment predominantly emphasizing family-oriented and live entertainment experiences. Food festivals across the country show …

How Do Communities Use Effectuation To Increase Locality Development Within Existing Levels Of Government Support?, Norah R. Cussen

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This study explored how local communities can increase their ‘self-help’ capacity and achieve locality development from a grassroots level, and from an Effectuation perspective. This study explored the micro factors that enable transformational activity and explored the effectiveness and relativeness of government policy in reducing barriers to locality development. Locality development in rural Ireland was then viewed through an Effectual Lens to develop a mechanism to cultivate transformational activity in rural communities. The findings identified three major themes across the four case studies: (1) locality development is achieved through integrated transformational activity (community, CDO and government level); (2) there are …

Certain Effects Of Random Taxes, James R. Hines Jr., Michael J. Keen

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This paper explores the implications of tax rate randomness, identifying circumstances in which revenue-neutral rate variability increases profitability, economic activity, and the efficiency of resource allocation. Furthermore, with heterogeneous taxpayers, tax rate variability is shown to perform an efficiency-enhancing screening function, imposing heavier expected tax burdens on less responsive taxpayers. And while efficient tax randomness enables governments to reduce average costs of taxation, it necessarily increases the marginal cost of taxation over some ranges of expected revenue, so may reduce efficient levels of government spending.

The Rules Of The Game: Discursive Norms And Limits In The Field Of Online Art Magazines, Tommie Soro, Tim Stott, Brendan K. O'Rourke

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This article employs methods of discourse analysis and corpus linguistics within a Bourdieusian theoretical framework to examine the discursive norms and limits regulating the construction of reputation by online contemporary art magazines. Moving between quantitative and qualitative analysis of the websites of online contemporary art magazines, the article identifies salient patterns surrounding the use of modifiers and links these patterns to the normative principles of the artworld. Its findings suggest that positive evaluation is a norm but that the use of explicitly evaluative modifiers is prohibited, that artists are predominantly classified according to nationality and that these classifications can construct …

Race, Dignity, And Commerce, Lu-In Wang

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This Essay was written at the invitation of the Journal of Law and Commerce to contribute a piece on racism and commerce—an invitation that was welcome and well timed. It arrived as renewed attention was focused on racialized policing following the killing of George Floyd and in the midst of the worsening pandemic that highlighted unrelenting racial, social, and economic inequities in our society.

The connections between racism and commerce are potentially numerous, but the relationship between discriminatory policing and commerce might not be apparent. This Essay links them through the concept of dignity. Legal scholar John Felipe Acevedo has …

Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney

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The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It is largely seen as a battle over campaign finance rather than tax enforcement. Two of the nonprofits involved, social welfare organizations and business leagues, are referred to as “dark money” organizations because they allow individuals to influence elections while maintaining donor anonymity. Many in the campaign finance community are concerned that this change means wealthy donors can avoid campaign finance laws and have no reason to fear being discovered. In this Article, I focus on whether …

Unconditional Quantile Regression Analysis Of Uk Inbound Tourist Expenditures, Abhijit Sharma, Richard Woodward, Stefano Grillini

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Using International Passenger Survey (2017) data, this paper employs unconditional quantile regression (UQR) to analyse the determinants of tourist expenditure amongst inbound tourists to the United Kingdom. UQR allows us to estimate heterogeneous effects at any quantile of the distribution of the dependent variable. It overcomes the econometric limitations of ordinary least squares and quantile regression based estimates typically used to investigate tourism expenditures. However, our results reveal that the effects of our explanatory variables change across the distribution of tourist expenditure. This has important implications for those tasked with devising policies to enhance the UK’s tourist flows and expenditures.

Jewish Time Jump: New York, Owen Gottlieb

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Jewish Time Jump: New York (Gottlieb & Ash, 2013) is a place-based mobile augmented reality game and simulation that takes the form of a situated documentary. Players take on the role of time traveling reporters tracking down a story “lost to time” to bring back to their editor at the Jewish Time Jump Gazette. The game is played in Washington Square Park in Greenwich Village, New York City. Players’ iPhones become their time traveling device and companion. Based on the player’s GPS location, players receive digital images from their location from over a hundred years in the past as well …

Using Drawings To Understand Perceptions Of Civic Engagement Across Disciplines: ‘Seeing Is Understanding’, Sharon Feeney, John Hogan

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In this article, we wish to investigate if disciplinary differences exist among students when considering the topic of civic engagement. We use freehand drawing to create a learning environment in the classroom wherein students can seek to develop meaningful associations with civic engagement. The drawings examined here, produced by three different class groups, provide insights into how young adults perceive their society and their place in it, and thus communicate their understanding of civic engagement. Freehand drawing, in bypassing cognitive verbal processing routes, leads students to produce clearer and more holistic images. It allows them to put into visuals a …

Un(Der)Employed Youth: From Precariousness To Resilience, Alia Weston, Miguel Imas, Jennifer Manning, Paul Donnelly, Kudzayi Ngwerume

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In this paper, we explore the experiences of Irish and Zimbabwean youth who live and work in precarious economic conditions. We study these youths’ experiences in a manner that traverses contexts under the question: How do un(der)employed youth in the Global South and Global North enact resilience and agency while navigating economic precarity? The paper builds on youth literature from both the Global North and Global South, emphasizing socio-economic precarity, youth agency, and resilience. We collected our data from interviews conducted in Ireland and Zimbabwe. Methodologically, the paper follows a postcolonial narrative approach to study these experiences. Our findings show …

Investment Ramifications Of Distortionary Tax Subsidies, James R. Hines Jr., Jongsang Park

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This paper examines the investment effects of tax subsidies for which some assets and not others are eligible. Distortionary tax subsidies concentrate investments in tax-favored assets, thereby reducing the expected pre-tax profitability of investment and reducing payoffs to bondholders in the event of default. Anticipation of asset substitution encourages lenders to require covenants in debt contracts, which only imperfectly address asset substitution and distort investment. The result is that borrowing is made more expensive, which in turn discourages investment. Borrowing rates can react so strongly that aggregate investment may rise very little, or even fall, in response to higher tax …

A Comparative Analysis Of The Attitudes Of Rural And Urban Consumers Towards Cultured Meat, Elaine Shaw, Máirtín Mac Con Iomaire

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Purpose – The purpose of this paper is to perform a comparative analysis on the attitudes of rural and urban Irish consumers towards cultured meat.

Design/methodology/approach – A mixed methods exploratory sequential design was used. This involved collecting qualitative data first, through group interviews, and using the results of these to design the questionnaires for the quantitative data collection, which was analysed using SPSS 24.0 ®.

Findings – Urban consumers were more receptive towards cultured meat and more concerned about the environmental impact of current meat production practices. Rural consumers were more concerned about the possible damaging effect cultured meat …

Using Ai To Analyze Patent Claim Indefiniteness, Dean Alderucci, Kevin D. Ashley

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In this Article, we describe how to use artificial intelligence (AI) techniques to partially automate a type of legal analysis, determining whether a patent claim satisfies the definiteness requirement. Although fully automating such a high-level cognitive task is well beyond state-of-the-art AI, we show that AI can nevertheless assist the decision maker in making this determination. Specifically, the use of custom AI technology can aid the decision maker by (1) mining patent text to rapidly bring relevant information to the decision maker attention, and (2) suggesting simple inferences that can be drawn from that information.

We begin by summarizing the …

No-Hire Provisions In Mcdonald's Franchise Agreements, An Antitrust Violations Or Evidence Of Joint Employer?, Andrele Brutus St. Val

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As the archetypical franchisor and industry leader, McDonald’s has come under much public and legal scrutiny in recent years for its business practices and its effects on low-wage and unskilled employees. Its no hire provision—which is a term included in its franchise agreements with franchisees that bars franchisees from hiring each others employees—has been found by economist to suppress wages and stagnate growth. This provision is being challenged under antitrust law while its employment practices are being disputed under labor law. McDonald’s is defending its business practices by presenting two seemingly contradictory defenses. This article explores how McDonald’s position in …