Business Commons^™

Early Evidence On Critical Audit Matters In Expanded Audit Reports, Maria Koch

Honors Theses and Capstones

No abstract provided.

Is There An Economic Case For The Olympic Games?, Chris Dempsey, Victor Matheson

Economics Department Working Papers

The Olympic Games are a major undertaking that promise both large costs and potentially large benefits to host cities. This paper lays out the potential economic benefits of hosting the Olympics and details how, in the vast majority of cases, these gains are unlikely to cover the costs of hosting the event. The ideas are then applied to the experience of Boston in its ultimately unsuccessful bid for the 2024 Summer Olympics.

New England Slave Trader: The Case Of Charles Tyng, Paul J. Michaels

Master's Theses

Charles Tyng has been heralded as an American hero after the posthumous publication of his memoir, Before the Wind: The Memoir of an American Sea Captain, 1808-1833, in 1999. Recent research involving British Treasury report books from the nineteenth century suggest otherwise – that Tyng actively promoted and was engaged in the illicit trade of African captives. A Boston Brahmin, Tyng applied the lessons of his time at sea with Perkins & Company, the opium trading firm, to his occupation as an agent of notorious slave trading firms in Havana. This paper uses as evidence records of the captures …

A Strategic Audit Of Boston Beer, Jake Lindvall

Honors Theses

The Boston Beer Company ("Boston Beer") is an American brewery founded in 1984 whose mission is "to seek long-term profitable growth by offering the highest quality product to the U.S. beer drinker." Headquartered in Boston, the company is well-known for its flagship brand bearing the name of founding father Samuel Adams. This and other Boston Beer products have become popular across the United States in the past few decades; the Brewers Association ranks Boston Beer as the sixth largest brewery nationally. However, when subsetting to breweries defined as "craft," Boston Beer ranks even higher as the second largest brewery nationally. …

Behind The Student Loan Debt Crisis, New Benefits Solutions, Sarah Min

Capstones

Two years ago, when Scott Thompson took over tech startup Tuition.io as chief executive officer in 2016, he felt as though he had to educate his clients about his product — a new benefit, managed by his software company that allows employers to help their employees repay their student loans.

Today, he doesn’t feel that need. When he recently walked into a Fortune 20 company with a stack of documents, his prospective clients said they understood his pitch and hardly required the introductory material. “I don’t evangelize anymore. We very rarely educate any longer,” Thompson said.

When Tuition.io was founded …

Gender Inclusion Activities In Entrepreneurship Ecosystems: The Case Of St. Louis, Mo And Boston, Ma, Banu Ozkazanc-Pan, Karren Knowlton, Susan Clark Muntean

Management and Marketing Faculty Publication Series

Women-owned businesses have an economic impact of nearly $3 trillion in the U.S. Despite the tremendous opportunity for economic growth they present, women entrepreneurs lag behind their male counterparts in terms of number of start-ups and scaling of businesses. To understand how and why this may be taking shape, we focus on the role of entrepreneur support organizations (ESOs) or those organizations that act as intermediaries between the resources of a local ecosystem and entrepreneurs. All organizations that have as their proverbial mission to serve, support or partner with entrepreneurs can be categorized as ESOs. Given their role as decision …

Doc Wayne Youth Services, Inc. Capstone Project Youth Employment And Mentoring, Bongani T. Jeranyama, Zhengjun Liu, Sarah Parsons

School of Professional Studies

In Boston, Massachusetts, young adults age 16-19 who have dropped out of high school have a very high unemployment rate of 43.8%. Additionally, in the United States of America the difference between a young adult with a high school diploma as opposed to a young adult without a high school diploma in terms of weekly income is $180 USD; between a young adult with a high school diploma versus a young professional with a bachelor’s degree is $433 USD. These numbers demonstrate the need for services that improve academic achievement, job readiness and preparedness, and youth mentorship for struggling young …

Durgin-Park, Boston, Dining Menu, Date Unknown, Durgin-Park

Restaurant Menus

No abstract provided.

Steuben, New Vienna Room, Boston, Date Unknown, Steuben New Vienna Room

Restaurant Menus

No abstract provided.

Only Connect: How An Investment In Relationships Among Social Change Leaders Is Changing Them, Their Organizations, And Their City, Stefan Lanfer, Patricia Brandes, Claire Reinelt

The Foundation Review

· After years of leading social-sector organizations in an environment where competition is more the norm than collaboration, many gifted leaders are near burnout, unable to maximize their gifts. Since 2005, the Barr Fellowship has been changing that in Boston.

· This network of leaders, created by the Barr Foundation, is based on the hypothesis that recognizing talented leaders and investing in their personal growth and connections with one another will result in individual, collective, and city transformation.

· A longtime funder of networks, Barr designed the fellowship as a “connectivity” network, where collective actions and shared agendas might emerge …

[Review Of The Book The Trials Of Anthony Burns: Freedom And Slavery In Emerson's Boston], Nick Salvatore

Nick Salvatore

[Excerpt] The intellectual core of The Trials of Anthony Burns explores the connection between Ralph Waldo Emerson and the New England Transcendentalists and the abolitionist cause. Ideas effect social life, von Frank insists, and he examines that point in a rich analysis that weaves intellectual, religious, political, and cultural perspectives into a sophisticated and detailed narrative. Emersonians came to embrace abolitionist activity as a central component of their philosophical idealism, particularly during the i850s. In an interesting way, the Burns case called upon many of New England's social and cultural elites to rethink their understanding of the relationship between idea …

The Utility Of Trouble: Leveling The Playing Field: Giving Municipal Officials The Tools To Moderate Health Insurance Costs, Robert L. Carey

Edward J. Collins Center for Public Management Publications

According to the research, Boston could have reduced its 2010 health premiums by between 15.6 and 17.1 percent, for a savings of between $41.4 and $45.4 million by joining the state’s Group Insurance Commission, more widely known as the GIC. The City is unable to join the GIC, however, without first receiving 70% union approval, according to state law. This requirement and the associated tradeoffs involved are a major barrier to municipal participation in the GIC. Several cities and towns including Boston have called for cities and towns to have the same ability as the state to design health insurance …

Changing Patterns Xvi: Mortgage Lending To Traditionally Underseved Borrowers & Neighborhoods In Boston, Greater Boston And Massachusetts, 2008, Jim Campen

Gastón Institute Publications

This is the sixteenth in the annual series of Changing Patterns reports prepared for the Massachusetts Community & Banking Council (MCBC) by the present author. The series is aptly named: mortgage lending since 1990 has indeed been characterized by “changing patterns.” In recent years, the major focus of the series shifted from concern for fair access to credit for traditionally underserved borrowers and neighborhoods to concern for access to fair credit for these same borrowers and neighborhoods. This reflects the extent to which the problem of redlining had become overshadowed by the problem of reverse redlining, whereby areas that …

A Study Of Regulatory Intervention In Labor-Management Relations: School Desegregation In Los Angeles, Dade County, And Boston, Harry C. Katz

Harry C Katz

"This article analyzes the interaction between public school desegregation and labor relations in Los Angeles, Dade County, and Boston. First enumerating the ways in which desegregation led to specific changes in either personnel policies or collective bargaining agreements in the three school systems, then providing an evaluation of the performance of the court’s regulatory intervention within labor management relations in the three school systems. After comparing regulatory performance, the factors that influence the observed variations in performance are assessed. A distinction is found between those causal factors that are ‘environmental’ and those that are under the direct control of the …

Changing Patterns Xiv: Mortgage Lending To Traditionally Underseved Borrowers & Neighborhoods In Boston, Greater Boston And Massachusetts, 2006, Jim Campen

Gastón Institute Publications

This is the fourteenth in the annual series of Changing Patterns reports prepared for the Massachusetts Community & Banking Council (MCBC) by the present author. This year’s report, for the first time, includes the analysis of subprime lending that was previously presented in a separate annual series of Borrowing Trouble reports. The report presents information for the city of Boston, for Greater Boston, and for Massachusetts, as well as for each of the state’s fourteen counties and each of its thirty-three largest cities and towns.

The analysis is based on federal Home Mortgage Disclosure Act (HMDA) data for 2006, as …

Changing Patterns Xiii: Mortgage Lending To Traditionally Underserved Borrowers And Neighborhoods In Greater Boston, 1990-2005, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded to include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In 2003, the report’s geographic coverage was further expanded to include a total of 108 communities. This year’s report extends coverage to all counties, regional planning areas, and federally-defined metropolitan areas in Massachusetts.

The text that follows this introduction highlights some of the most significant findings that emerge from …

Current Status Of Technology Adoption: Micro, Small And Medium Manufacturing Firms In Boston, Pratyush Bharati, Abhijit Chaudhury

Management Science and Information Systems Faculty Publication Series

Examining the extent and nature of adoption of technologies by micro, small, and medium-sized manufacturing firms in the greater Boston area.

Changing Patterns Xii: Mortgage Lending To Traditionally Underserved Borrowers And Neighborhoods In Greater Boston, 1990-2004, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded to include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In 2003, the report’s geographic coverage was further expanded to include a total of 108 communities.

The text that follows this introduction highlights some of the most significant findings that emerge from the extensive set of tables and charts that constitute the bulk of the report. Part I, together …

Changing Patterns Xi: Mortgage Lending To Traditionally Underserved Borrowers & Neighborhoods In Greater Boston, 1990-2003, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded t o include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In last year’s report, the geographic coverage was further expanded to include a total of 108 communities.

The text that follows this introduction highlights some of the most significant findings that emerge from the extensive set of tables and charts that constitute the bulk of the report. The …

Changing Patterns Xi: Mortgage Lending To Traditionally Underserved Borrowers And Neighborhoods In Greater Boston, 1990-2003, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded t o include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In last year’s report, the geographic coverage was further expanded to include a total of 108 communities.

The text that follows this introduction highlights some of the most significant findings that emerge from the extensive set of tables and charts that constitute the bulk of the report. The …

Borrowing Trouble? Iv: Subprime Mortgage Refinance Lending In Greater Boston, 2000-2002, Jim Campen

Gastón Institute Publications

The present report is the fourth in the annual series begun by that initial study; it extends the time period covered through 2002, and expands the number of individual cities and towns for which data on subprime refinance lending are provided to 108.

Although motivated by a concern with predatory lending, this study and its predecessors – like all of the other quantitative studies of which I am aware – analyzes and reports on lending by subprime lenders. It is therefore important to emphasize that although all predatory loans are subprime, only a fraction of subprime loans are predatory. While …

Changing Patterns X: Mortgage Lending To Traditionally Underserved Borrowers And Neighborhoods In Greater Boston, 1990-2002, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded to include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In this year’s report, the geographic coverage has been further expanded t o include a total of 108 communities.

This introduction is followed by ten pages of text that identify some of the most significant findings that emerge from the extensive set of tables and charts that constitute the …

Is Boston Becoming A Branch-Plant Town?, Lawrence Franko

New England Journal of Public Policy

A decade ago, Boston appeared to be emerging as a headquarters city for a large number of world-class enterprises. Notwithstanding the recovery from the early-1990s recession, and a thriving entrepreneurial economy of business acorns, Boston today seems on its way to becoming largely a branch-plant town. None of the 1980s Massachusetts Miracle saplings or the more recent acorns have grown into mighty corporate oaks headquartered here. This article discusses the risks of having our current prosperity increasingly based on branch plants acquired or established by firms centered elsewhere. Its concern is based on the proposition that having big-business corporate headquarters …

Compelled To Speak: Women Confronting Institutional Racism, 1910-1950, Sharlene Voogd Cochrane

New England Journal of Public Policy

Women within and outside the YWCA have been able to move this organization to confront its own racism. Although the strategies and goals for this endeavor took several decades to work out, the organization moved more quickly than other similar institutions. One reason for this movement was the power of women speaking out in an institution that encouraged them to make connections between their faith and their daily lives. Their strategy was a profound commitment to connecting talk and action. They constantly set a context for and educated others to see connections between YWCA rhetoric, ideals, and practices.

The article …

Public Benefit And Private Interest: Chronicles Of The Hyde Park Paper Mill, Jeffrey E. Lindenthal

New England Journal of Public Policy

Until it was mothballed and put up for sale in December 1987, a small paper mill in Hyde Park, a neighborhood on the outskirts of Boston 's city limits, was the oldest continuously operating paper mill in the United States. This particular plant closing occurred at a time manufacturing employment in the state had fallen off precipitously. It also coincided with an awareness among some policymakers that recycling programs were urgently needed to combat a garbage glut, in Massachusetts and states across the nation, attributable to an increasingly wasteful society and dwindling landfill capacity. Efforts to reopen the Hyde Park …

Editor's Note, Dawn-Marie Driscoll

New England Journal of Public Policy

This issue of the New England Journal of Public Policy had many beginnings and, like most efforts in which a theme is slowly resolved, probably should not have an ending.

The discussion of this theme started several years ago when a group of senior Boston businesswomen talked about the need and value of meeting on a semi-regular basis. Their purpose would be to focus discussions on a narrow but important issue — the economic advancement of women.

The criteria for these informal meetings quickly fell into place. All the women who comprised the group would be drawn from within the …

Women, Leadership, And Power, Marilyn Swartz Lloyd

New England Journal of Public Policy

Women strive to attain power because it is the best way to achieve their personal and professional goals. This article describes how empowerment enabled its author to capture the vision of an ideal city in which education, culture, business, and industry all enjoy dignity and respect. Gaining acceptance for a light manufacturing zone in the city of Boston involved learning to build constituencies and rally support for a winning campaign.

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

John M. McCormack Graduate School of Policy and Global Studies Publications

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …

Future Issues Facing Boston: Financing Of The City's Operating And Capital Construction Program, J. Chester Johnson

John M. McCormack Graduate School of Policy and Global Studies Publications

This paper reviews the important factors affecting the current status of debt finance and debt management by the City of Boston, including the City's significant credit problems and the financing implications. While significant challenges to Boston's finance and debt management have recently been met in part through a combination of fiscal austerity measures and altered operating and financing approaches, there are important new debt financing challenges facing Boston in 1984 and beyond.

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

John M. McCormack Graduate School of Policy and Global Studies Publications

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …