Late To The Crowd: How Ohio's Crowdfunding Bill Fails To Achieve Inclusiveness And Efficiency,
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,
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?,
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?,
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,
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,
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,
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,
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,
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.
Forms Of Community Engagement In Neighborhood Food Retail: Healthy Community Stores Case Study Project,
2022
Division of Health Research and Evaluation, Department of Family and Community Medicine, College of Medicine, University of Illinois, Rockford, IL
Forms Of Community Engagement In Neighborhood Food Retail: Healthy Community Stores Case Study Project, Ravneet Kuar, Megan R. Winkler, Sara John, Julia Deangelo, Rachael D. Dombrowski, Ashley Hickson, Samantha M. Sundermeir, Christina Kasprzak, Bree Bode, Alex B. Hill, Emma C. Lewis, Uriyoán Colón-Ramos, Jake Munch, Lillian L. Witting, Angela Odoms-Young, Joel Gittelsohn, Lucia A. Leone
Urban Studies and Planning Faculty Research Publications
Community engagement is well established as a key to improving public health. Prior food environment research has largely studied community engagement as an intervention component, leaving much unknown about how food retailers may already engage in this work. The purpose of this study was to explore the community engagement activities employed by neighborhood food retailers located in lower-income communities with explicit health missions to understand the ways stores involve and work with their communities. A multiple case study methodology was utilized among seven retailers in urban U.S. settings, which collected multiple sources of data at each retailer, including in-depth interviews, …
Roles Of Indulgence Versus Restraint Culture And Ability To Savor The Moment In The Link Between Income And Subjective Well-Being,
2022
Jinan University
Roles Of Indulgence Versus Restraint Culture And Ability To Savor The Moment In The Link Between Income And Subjective Well-Being, Bin Li, Sijun Wang, Xinyue Cui, Zhen Tang
Marketing & Business Law Faculty Works
Over the past few decades, various academic fields have reported contradictory findings regarding whether income is positively or negatively associated with subjective well-being (SWB). To reconcile the inconclusive observations, researchers tend to use various mediators and moderators that could explain why income is more strongly associated with SWB for certain groups of people and why income could be negatively associated with SWB for other groups. This study endeavored to first test additional mediation roles of financial satisfaction and a sense of control in the link between income and three related yet distinct measures of SWB: life satisfaction, happiness, and emotional …
Is Corporate Law Nonpartisan?,
2022
UC Berkeley School of Law
Is Corporate Law Nonpartisan?, Ofer Eldar, Gabriel V. Rauterberg
Articles
Only rarely does the United States Supreme Court hear a case with fundamental implications for corporate law. In Carney v. Adams, however, the Supreme Court had the opportunity to address whether the State of Delaware’s requirement of partisan balance for its judiciary violates the First Amendment. Although the Court disposed of the case on other grounds, Justice Sotomayor acknowledged that the issue “will likely be raised again.” The stakes are high because most large businesses are incorporated in Delaware and thus are governed by its corporate law. Former Delaware governors and chief justices lined up to defend the state’s “nonpartisan” …
Consumer Protection Of Persons With Disabilities Amidst The Covid-19,
2022
De La Salle University, Manila
Consumer Protection Of Persons With Disabilities Amidst The Covid-19, James Keith C. Heffron
Center for Business Research and Development
The Persons with Disabilities (PWD) sector was one of the most overlooked and affected sectors during the COVID-19 pandemic. As consumers, PWDs have suffered difficult challenges in the access of essential goods and services, including healthcare, and these challenges have been unduly aggravated because of the crisis. The article exposes and examines the negative impact of the crisis on the consumer rights and behavior of PWDs with a special focus on the novel barriers brought about by the pandemic on their right to access. The current pre-pandemic legislation is not adequate to protect PWDs from these novel barriers as there …
How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion,
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 …
Socially Oriented Shareholder Activism Targets: Explaining Activists’ Corporate Target Selection Using Corporate Opportunity Structures,
2022
Singapore Management University
Socially Oriented Shareholder Activism Targets: Explaining Activists’ Corporate Target Selection Using Corporate Opportunity Structures, Abhijith G. Acharya, David Gras, Ryan Krause
Research Collection Lee Kong Chian School Of Business
We examine whether and when socially oriented shareholder activists use firms’ corporate social performance (CSP) to identify them as attractive targets for their activism. We build on the research in social movements theory and stakeholder theory to theorize how firms’ engagement with primary and secondary stakeholders reflected in their technical and institutional CSP respectively allows socially oriented shareholder activists to identify targets. We develop a theoretical model by identifying corporate targets’ degree of (1) receptivity to and (2) need to comply with activist demands as two key dimensions of their corporate opportunity structure that explains the variance in firms’ attractiveness …
From Impacts To Dependencies: A First Global Assessment Of Corporate Biodiversity Risk Exposure And Responses,
2022
Singapore Management University
From Impacts To Dependencies: A First Global Assessment Of Corporate Biodiversity Risk Exposure And Responses, Sergio Henrique Collaço De Carvalho, Theodor Florian Cojoianu, Francisco Ascui
Research Collection College of Integrative Studies
There is growing awareness that biodiversity loss poses a significant risk to the global economy, but a lack of clarity on what this means for corporations, and how they are responding. This study provides a first quantitative assessment of biodiversity risk exposure across the world's largest listed companies, compared with their adoption of biodiversity policies, through analysis of disclosures from a sample of 11,812 companies from 2004 to 2018. We find that companies have started responding strategically to biodiversity risk, with 29% having adopted a biodiversity policy by 2018. However, around $7.2 trillion of total enterprise value remains exposed to …
Who Is ‘Slapping’ Whom?,
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,
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) …
A Circular Economy Approach To Improve E-Waste Recycling In California: Economic Potential And Policy Options,
2022
University of San Francisco
A Circular Economy Approach To Improve E-Waste Recycling In California: Economic Potential And Policy Options, Kripa Shah
Master's Projects and Capstones
The higher consumption rates of electronic devices along with their short life cycles and few repair options poses a huge challenge for E-waste industries to manage them effectively. E-waste comprises of hazardous materials and toxic constituents that can affect the environment and public health through improper disposal. However, they also contain few valuable materials that, if recovered, can reduce the dependence on virgin raw materials. Circular economy has the potential to utilize these valuable materials and gain environment and socio-economic benefits. The research explains how the adoption of a circular economy approach can help improve the E-waste recycling in California …
Small Business Cybersecurity: A Loophole To Consumer Data,
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 …
