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The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey May 2020

The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey

Honors Theses

The Tax Cuts and Jobs Act has had a substantial impact in the United States since its inception in 2017. This tax code overhaul has had a profound effect on the way Division I universities operate their athletic department operations and fundraising efforts. By creating new channels of federal tax revenues and eliminating deductions, such as the “80/20” premium seating deduction that has been used by universities, athletic programs have already begun to see a shift in how they must operate. This modification is done in order to avoid any major repercussions from the new tax code. This thesis discusses …


Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey May 2020

Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey

Honors Theses

The purpose of this paper was to investigate financial reporting and professional development topics through the analysis of twelve original cases. The following case studies were completed over the course of a nine months in an independent study class in fulfillment of the requirements of the Sally McDonnell Barksdale Honors College, under the direction of Dr. Victoria Dickinson. Topics looked at included, but were not limited to, data analytic software, the creation of basic financial statements, treatment of various types of debt securities sales, and capitalization v. expensing of costs. Each case study introduced a new topic centered around a …


Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker May 2020

Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker

Honors Theses

Agglomeration economies have gained special attention in recent decades. With the increasing connectivity of our world, specialized regional economies are stronger now than ever before. A specific agglomeration economy that has developed in recent years is the Georgia Film Industry. This region surpassed Hollywood as the premier filming location for the first time since the early 1900s when New York was number one. This thesis analyzes the reasons why Georgia was so successful in attracting the film industry and encouraging its development by comparing infrastructure, film tax incentives, population, and labor development to that of competing states like New York, …