Central Bank Independence: An Examination Of Monetary And Economic Stability Through Ordinary And Extraordinary Times,
2022
Georgia Gwinnett College
Central Bank Independence: An Examination Of Monetary And Economic Stability Through Ordinary And Extraordinary Times, Carroll Griffin, Yun Cheng
Southern University College of Business E-Journal
The idea of central bank independence (CBI) has been widely accepted over the last several decades by many countries around the world, both developed and developing. As such, many countries around the world granted autonomy to their central banks during the 1980s and 1990s. Although the majority of past studies have primarily examined the impact of central bank independence on inflation, there is only now sufficient date to empirically determine whether many of these claims are true. This study examines central bank independence over the long-term (1960 to 2015) to determine to what extent central bank independence has helped to …
Guess Who Is Not Using Mobile Money In Sub-Saharan Africa?,
2022
Texas A&M International University
Guess Who Is Not Using Mobile Money In Sub-Saharan Africa?, Aparna Gosavi
Southern University College of Business E-Journal
Mobile money, which is a mobile-phone-based service, sends and/or receives money across a wide geographical area with just a touch of a mobile-phone button. This particular financial product was initially introduced in Kenya in the early part of 2007. Within the first six months of its introduction in Kenya, more than two million people enrolled for the service, partly because the utility emerged as a handy tool for urban migrants to send money back home to their families who resided in villages. This overwhelming response to the service was mainly because of its convenience, safety, and speed. Now, in Sub-Saharan …
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 …
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 …
Gambling Or Skill: Taxation Issues Surrounding The Daily Fantasy Sports Industry,
2022
Jacksonville State University
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 …
The Role Of Institution Based Trust In Iot Environment: A Theoretical Model,
2022
George Gwinnett College
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,
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.
Supreme Court Ruling In South Dakota V. Wayfair Inc. Updates Physical Nexus Standards And Sales Tax Collection Policies,
2022
Jacksonville State University
Supreme Court Ruling In South Dakota V. Wayfair Inc. Updates Physical Nexus Standards And Sales Tax Collection Policies, Keith Lowe, Cassandra W. Chandler, Julie Staples
Southern University College of Business E-Journal
In the case of South Dakota v. Wayfair Inc., the U.S. Supreme Court overturned controlling cases addressing standards and guidelines for sales tax collections. These precedent cases, in existence for decades, formed the basis for competitive advantages that the E-commerce industry held over traditional commerce. These two cases held that an out-of-state seller’s liability to collect and remit sales tax to the consumer’s respective state depended on whether the seller had a physical presence in that state. This research paper examines several issues leading to this recent Supreme Court decision. Additionally, coordinated state efforts in 2000 led to what would …
Advising 101 For The Growing Field Of Social Media Influencers,
2022
University of Washington School of Law
Advising 101 For The Growing Field Of Social Media Influencers, Stasia Skalbania
Washington Law Review
The Federal Trade Commission (FTC) protects consumers from unfair and deceptive business practices. In 2019, the FTC released the “Disclosures 101 for Social Media Influencers Guide” (herein referred to as the “2019 Influencer Guide”). The 2019 Influencer Guide outlines advertisers’ and endorsers’ specific responsibilities relating to the advertising and marketing of products on social media platforms. Despite the extensive information provided within the 2019 Influencer Guide, there is still great confusion regarding endorsement disclosure requirements, and many brands and influencers are not in compliance with FTC recommendations. This Comment provides guidance to brands and social media influencers on how to …
E-Commerce Brand Design And Website Prototyping,
2022
California Polytechnic State University, San Luis Obispo
E-Commerce Brand Design And Website Prototyping, Ashley J. Tuliau
Graphic Communication
MJ Swim is an e-commerce brand and website concept with a focus on customizable products and individualized sizing. Most online swimwear companies follow a fast-fashion business model which prioritizes mass production and offers affordable prices. However, aside from the many environmental consequences of this, fast fashion leaves large disparities in clothing quality, sizing accuracy, and product uniqueness. My primary goal was to create a dynamic website that would be flexible across a variety of devices and allow for optimal product customization. My secondary goal was to create a strong and inclusive brand identity that would thrive in a solely online …
Talia Cooks 4 You: Brand And Product Development,
2022
California Polytechnic State University, San Luis Obispo
Talia Cooks 4 You: Brand And Product Development, Shannon L. Brierty
Graphic Communication
I created a Cookbook for Talia because I wanted to incorporate easy to follow recipes and helpful techniques to teach food science basics. She is a fourth-year Food Science major with a concentration in Culinology. Her love for cooking and baking led her to food science, which has changed the way she sees food and cooking for the better. She has a significant following so I wanted to create a brand for her that she can build off of in the future. My three deliverables for this project are a physical cookbook, marketing for her product, and a website to …
The Effects Of Business Digitalization And Knowledge Management Practices On Business Performance: Findings From Indonesian Micro, Small, And Medium Enterprises,
2022
Atma Jaya Catholic University of Indonesia
The Effects Of Business Digitalization And Knowledge Management Practices On Business Performance: Findings From Indonesian Micro, Small, And Medium Enterprises, Rosdiana Sijabat
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Studies analyzing the link between business digitalization, knowledge management practices, and business performance are rare, especially within the context of Indonesian Micro, Small, and Medium Enterprises (MSMEs). As such, this study investigates the effects of business digitalization and knowledge management practices on the performance of MSMEs. It thus offers novel insight into the mediative influence of knowledge management on the digitalization and performance of MSMEs. Primary data, collected from 95 entrepreneurs involved in MSMEs, were used to test four hypotheses regarding the effect of business digitalization on knowledge management practices and business performance using a structural equation model. This study …
Muslim Fashion Influencers Shaping Modesty In The Twenty-First Century On Social Media,
2022
CUNY Bernard M Baruch College
Muslim Fashion Influencers Shaping Modesty In The Twenty-First Century On Social Media, Awa Sanno
Student Theses and Dissertations
The depiction of Muslim women in Western media has been a long-running joke, as they are framed to be oppressed by the burdens of their religion and the hijab. However, Muslim women have used the power of social media to counter that narrative through their large followings as fashion influencers, digital creators, food bloggers, makeup artists, lifestyle bloggers, musicians, and so much more. Specifically, Muslim fashion influencers are changing and redefining the notion of modesty throughout their posted content on social media. Many people in Muslim communities see this redefinition of modesty as a conflict with the "proper" ways of …
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 …
The Dark Side Of Artificial Intelligence: Understanding The Role Of Perceived Algorithm Unfairness On Ride-Hailing Driver Discontinuance,
2022
Mississippi State University
The Dark Side Of Artificial Intelligence: Understanding The Role Of Perceived Algorithm Unfairness On Ride-Hailing Driver Discontinuance, Zhenya Tang
Theses and Dissertations
Ride-hailing platforms (RHP) are sharing economy platforms that connect passengers who need to order a private ride or to share a vehicle with drivers who want to share a ride. However, after rapid growth, major RHPs (e.g., Uber, Lyft, and Didi) have begun to face severe driver shortages. Attracting and maintaining a large driver base is critical to the survival and success of any RHP no matter its size. While practitioners are urging to seek suggestions from academia to prevent driver loss, limited research attention has been paid to RHP drivers’ discontinuance. To fill this gap, this dissertation aims to …
E-Commerce Implementations: A Comparative Study If Factors Between Various Sectors Of Indian Economy,
2022
Assistant professor (Systems), Prestige Institute of Management and Research, 2, Education and Health Sector, Scheme 54, Indore
E-Commerce Implementations: A Comparative Study If Factors Between Various Sectors Of Indian Economy, Prof. Vinod Jain, Dr. Ashwani K. Ramani, Dr. S S. Bhakar
Management Dynamics
No abstract provided.
Role Of E-Commerce In Growth Of Business In U.P.,
2022
Joint Manager (Personnel), U.P. Electronics Corporation Limited.
Role Of E-Commerce In Growth Of Business In U.P., Rajesh Kumar Shukla
Management Dynamics
No abstract provided.
The Impact Of Privacy Control On Users' Intention To Use Smart Home Internet Of Things (Iot) Services,
2022
SK Inc., Korea
The Impact Of Privacy Control On Users' Intention To Use Smart Home Internet Of Things (Iot) Services, Mingyung Kim, Bo Reum Choi
Asia Marketing Journal
Despite the diverse benefits of smart home Internet of Things (IoT) services, the biggest obstacle to the actual usage of those services is concern about privacy. However, little research has investigated the impact of privacy control on users’ intention to use smart home services. Based on communication privacy management theory and privacy calculus theory, this study investigates how privacy control options affect users’ perceived benefits and costs and how those perceptions affect individuals’ intentions to use smart home services by conducting an experiment. Our results showed that smart home privacy control options decreased perceived benefits and increased perceived costs. The …
