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Full-Text Articles in Business and Corporate Communications

“Fiscal Trap”, The Case Of Greece, Titos Ritsatos Jul 2022

“Fiscal Trap”, The Case Of Greece, Titos Ritsatos

Southern University College of Business E-Journal

Present research aims at the introduction of the term “Fiscal Trap” in economic literature, as a comprehensive definition of the economic situation in which any available combination of fiscal-only policy measures (tax increases and austerity measures), would fail to fulfill fiscal targets during periods of recession. Using recent experience from the case of Greece, an ex-post evaluation of adopted policy effectiveness is pursued. Fiscal austerity and increased taxation enforced in Greece during the years 2009-2012, resulted in decreased tax revenues, lower GDP and increased debt-to-GDP ratio. In order to slip away from the vicious cycle generated by austerity and tax …


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

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.


The Management And Marketing Of A Green Work Environment, Jamie Pleasant, Kimberly Pleasant Jul 2022

The Management And Marketing Of A Green Work Environment, Jamie Pleasant, Kimberly Pleasant

Southern University College of Business E-Journal

This paper offers a strategic look at the relationship between the timing and implementation of “green strategies” in an office environment. The impact of timing as it pertains to the early or late adoption of “green strategies are important to a firm’s overall performance and sustainable competitive advantage in the market place. Therefore, this paper will examine the advantages and disadvantages of implementing a “first mover” or “early mover” strategy.


Is The Process Of Strategy Formulation Different In Complex Organizations?, Donovan A. Mcfarlane, Albert D. Clark, Melissa S. Waters Jul 2022

Is The Process Of Strategy Formulation Different In Complex Organizations?, Donovan A. Mcfarlane, Albert D. Clark, Melissa S. Waters

Southern University College of Business E-Journal

This paper reviews Robert F. Grattan’s Strategic Review: The Process of Strategy Formulation in Complex Organisations (2011), by focusing on one major implied question emerging from the title of the book: “Is the Process of Strategy Formulation Different in Complex Organizations?” The author first examines the theoretical contents of Grattan’s book relative to existing and emerging literature on the strategic process by examining several theories discussed therein. The author examines the purpose and functions of strategy formulation in general and then discusses the contents of each of Grattan’s chapters as they relate this process applied to the Strategic Defence Review …


Michigan Case Puts Chink In Higher Education Admission Standards, Albert D. Clark Jul 2022

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.


“Institutional Theory Of Green Marketing Strategies In A Workplace Environment, Jamie Pleasant Jul 2022

“Institutional Theory Of Green Marketing Strategies In A Workplace Environment, Jamie Pleasant

Southern University College of Business E-Journal

This paper offers a strategic look at the importance of institutional theory and its impact in the timing, marketing, acceptance and implementation of “green strategies” in an office environment. There are various environmental factors that must be examined and managed in the entire change process of an organization in order that long-term sustainable competitive advantages are experienced within and external of a firm and its adopted paradigm. Additionally, various types of isomorphism is also presented as effective practices for an organization to implement in order to achieve homogeneity during the change process in its attempt to market and create a …


Do Incentives For Reit Executives Improve Efficiency?, Danielle Lewis, Dek Terrell Jul 2022

Do Incentives For Reit Executives Improve Efficiency?, Danielle Lewis, Dek Terrell

Southern University College of Business E-Journal

Using 1998-2005 EXECUCOMP data on Real Estate Investment Trust (REIT) CEOs, this study addresses some of the issues that arise when modeling CEO incentive-based compensation. The purpose is to investigate how profit efficiencies are impacted by CEO compensation and their composition of pay packages. Since a disproportionate amount of a REITs expenses are executive compensation related, this issue is particularly important. Much of the literature focuses on estimating the impact of firm and CEO characteristics on CEO compensation. We consider the more direct question of whether total CEO compensation or the mix of compensation affects profit efficiency.


Do Students Agree With Research-Based Outcomes For The Business Communication Course? An Exploratory Study, Lori Boyer, Alan Boyer, Jamie Pleasant Jun 2022

Do Students Agree With Research-Based Outcomes For The Business Communication Course? An Exploratory Study, Lori Boyer, Alan Boyer, Jamie Pleasant

Southern University College of Business E-Journal

The Business Communication class has been the center of soft skills development in most schools of business. The outcomes of the class generally are chosen by faculty and professionals to enhance students’ opportunities to be successful in the workplace. As students become more involved in the content of their education, the question should be asked if they agree with faculty, professionals and even the literature about the course outcomes. This study was designed to answer that question. Undergraduate and graduate students enrolled in Business Communication class completed a survey that asked their opinions about the outcomes of the class. Results …


Cohesive Top Management: The Role Of Diversity And Human, Drake Mullens Jun 2022

Cohesive Top Management: The Role Of Diversity And Human, Drake Mullens

Southern University College of Business E-Journal

Objective: In the context of family firms, this research endeavors to establish human capital as an antecedent of top management team transactive memory systems and examine the deleterious effects of non-family managers on that team. Additionally, the interaction of non-family managers and human capital on the top management team transactive memory system is considered. Methodology: Primary data were collected from 151 executives at Automobile and Motorcycle dealers. Linear regression analysis was utilized to test the hypothesized relationships. Findings: Human capital is an important antecedent to the development of transactive memory systems in family firms. Non-family managers’ participation in the top …


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 Jun 2022

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 …


Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker Jun 2022

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 Jun 2022

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.


Case Study Monarch Casino & Resort, Inc.: Its Strategy During The Covid 19 Pandemic, James I. I. Schaap, Angel F. González Jun 2022

Case Study Monarch Casino & Resort, Inc.: Its Strategy During The Covid 19 Pandemic, James I. I. Schaap, Angel F. González

Southern University College of Business E-Journal

Purpose The current paper presents the case of Monarch Casino & Resort, Inc. in the domain of gaming, entertainment, and lodging. Together with the top leadership and operators of Monarch, the authors investigated the timeline, business model, and strategic processes of the company, while exploring the markets that the company caters to. The research was focused on the following sub-domains: the company’s growth, business model, strategy, and operations. Design/methodology/approach The authors performed a review of the company’s literature and conducted interviews; for the part on company performance, the authors relied on in-house online data available of their financial statements, and …


Credit Market Innovations And Gross Domestic Income, Ellis Heath Jun 2022

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 …


Gambling Or Skill: Taxation Issues Surrounding The Daily Fantasy Sports Industry, Keith Lowe, Benjamin B. Boozer Jr. Jun 2022

Gambling Or Skill: Taxation Issues Surrounding The Daily Fantasy Sports Industry, Keith Lowe, Benjamin B. Boozer Jr.

Southern University College of Business E-Journal

With a waxing interest in sporting events, participants are increasingly supplementing passive viewing with a more active role. Fantasy sports leagues have burgeoned as a result, with corresponding increases in live game attendance and media consumption across platforms. Fantasy bettors seek financial gain through the ability of athletes and the likelihood of their team performing well in a sporting event. A major legislative concern within this industry is whether these activities are considered gambling, with its related stigma, or otherwise just a type of sporting activity. More importantly, gambling has a long history as a major source of tax revenue …


Tesla Vs. Its Stock Price: “Herd Theory” At Work?, Yun Cheng, Carroll Griffin Jun 2022

Tesla Vs. Its Stock Price: “Herd Theory” At Work?, Yun Cheng, Carroll Griffin

Southern University College of Business E-Journal

Since its inception in 2003, Tesla, Inc. has striven to be more than simply an electric automobile manufacturer. Since its first release in 2008 (the luxury Roadster), the company has introduced several additional high-end models as well as a much anticipated mid-priced model. Its vehicles consistently receive enthusiastic reviews from consumer analysts and industry publications alike. Perhaps as a reflection of its continued innovation and product-line expansion, as well as investor optimism regarding the company’s future prospects, its stock price has risen to extraordinary levels. However, despite all of this apparent success and highly-valued stock, Tesla has generated relatively little …


The Role Of Institution Based Trust In Iot Environment: A Theoretical Model, Anupam K. Nath Jun 2022

The Role Of Institution Based Trust In Iot Environment: A Theoretical Model, Anupam K. Nath

Southern University College of Business E-Journal

Internet of Things (IoT) is rapidly gaining popularity at the industrial as well as personal level. This rapid adoption of IoT has created privacy, security, and other relevant concerns. In this paper, we develop a theoretical model based on the Trust-based model that can help us understand a user's adoption of an IoT device.


Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield Jun 2022

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.


2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal Jun 2022

2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal

Southern University College of Business E-Journal

The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …


Do Fortune 50 Companies Have Compelling Mission Statements? We Will Let You Decide!, James Schaap, Joshua L. Schaap Jun 2022

Do Fortune 50 Companies Have Compelling Mission Statements? We Will Let You Decide!, James Schaap, Joshua L. Schaap

Southern University College of Business E-Journal

The purpose of this study is to present a background that describes and explains organizational mission statements. From a design standpoint, the corporations selected, via the Internet, were listed on the 2019 Fortune 500 list. Of that list, we specifically looked at all the revenues, net profits (i.e., shown in percent), and mission statement word counts of the Fortune 50 companies—for 2019. We also looked at the mission statement word counts for all Fortune 500 companies who had a net profit, shown in percent, of equal to or greater than the top performing Fortune 10 companies—for 2019. Our findings showed …


S.T.A.R. Performance: A Quantitative Exploration Of Behavioral Responses In Simulated Selection Interviews, Lori Boyer, Jamie Pleasant, Donald Vest Jun 2022

S.T.A.R. Performance: A Quantitative Exploration Of Behavioral Responses In Simulated Selection Interviews, Lori Boyer, Jamie Pleasant, Donald Vest

Southern University College of Business E-Journal

The purpose of this article is to provide insight into candidate interview responses.