Business Law, Public Responsibility, and Ethics Commons^™

The Effect Of Decreased Government Funding On University Policy To Attract International Students, Lauren Elizabeth Gateley

Haslam Scholars Projects

The United States has maintained a dominant role in International Higher Education for decades. However, changes to public university budgets and difficulties in retaining international students after graduation has caused the United States to lose its grip in this industry. Data from 690 public 4-year or above institutions were accessed through the Integrated Postsecondary Education Data System (IPEDS) to measure the effect of decreases in state appropriations as a percent of core revenues on the number of international students enrolled each year from 2008-2018. After controlling for tuition and fees as a percent of core revenue, land grant status of …

Pb1787-Liability And Agritourism - Implications Of Tennessee's 2009 Legislation, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

Agritourism is a growing industry in Tennessee, as farmers seek new enterprises to generate revenue and consumers seek educational and recreational opportunities or farm-fresh products. A combination of agriculture and tourism, agritourism creates opportunities as well as challenges.

Liability is a signifi cant concern for farmers who operate agritourism enterprises. A landowner who opens his or her land to the public faces the risk that he or she could be considered liable if someone is injured while on the property.

Over the last few years, several states have enacted legislation to limit the liability of agritourism operators with regard to …

Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal

Accounting and Information Management Publications and Other Works

The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …

Pb1750-Considerations For Membership Investment In A Processing Cooperative, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

The “Tennessee Processing Cooperative Law”1 provides new opportunities for Tennessee farmers. These include new market opportunities for farm commodities and the opportunity for investment in a value-added processing business. The new law is intended to encourage business formations that will add value to farm commodities and agricultural resources in Tennessee.

A thorough introduction and overview of Tennessee’s processing cooperative law is available in UT Extension PB1748, “Commentary and Overview for the Tennessee Processing Cooperative Law.” Basically, the new law provides for the establishment of a new business structure specifically for businesses that will add value by processing or marketing agricultural …

Pb1748-Commentary And Overview For The Tennessee Processing Cooperative Law, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

It has not been that long ago when the options for organizing a business were fairly straightforward. The list began with sole proprietorships and partnerships and then included cooperatives and corporations. This simplified list has become a bit more complex in recent years, and now includes limited liability companies and multiple subclassifications of corporations, partnerships and cooperatives. To complicate matters even more, the precise descriptions of any of these business organizations are often state-specific. That is, the definition and organizational details of a limited liability company or a cooperative in one state are not necessarily the same as in other …