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Full-Text Articles in Business
Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams
Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams
Colin C Williams
"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl
"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl
Neil E. Harl
With the rapid rise in farmland*values during recent years, farmers and farm organizations have argued that land values have little relationship to agricultural productivity. The fact that farmers have been the dominant purchasers in the farm real estate market during this period of time would seem to discredit this argument to some degree, but public officials have been sympathetic to the farmers' arguments. Some state legislatures, particularly in areas o f the country where urban expansion has placed upward pressures on land values, have adopted procedures to value farmland based on its agricultural productivity for purposes of assessing property tax.
Multilevel Marketing Diffusion And The Risk Of Pyramid Scheme Activity: The Case Of Fortune Hi‐Tech Marketing In Montana, Stacie A. Bosley, Kim Mckeage
Multilevel Marketing Diffusion And The Risk Of Pyramid Scheme Activity: The Case Of Fortune Hi‐Tech Marketing In Montana, Stacie A. Bosley, Kim Mckeage
Stacie Bosley
While statisticians have simulated the expected rate of growth in pyramid schemes, this research examines actual data on the spread of an alleged pyramid scheme in Montana. Fortune Hi-Tech Marketing (FHTM) was a multilevel marketing firm, sued by six states and the Federal Trade Commission and permanently shut down in 2014. Data from a settlement with the State of Montana provide a population of participants in a geographic region with definable markets and offer unique insights into local contagion. The authors analyze the pattern of FHTM adoption within a diffusion-of-innovation framework. The findings confirm that nearly all adoption results from …