Using Cultural Mindsets To Reduce Cross‐National Auditor Judgment Differences, Aaron Saiewitz, Elaine Ying Wang

Department of Accounting Faculty Research

In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker institutional environment (e.g., lower litigation and inspection risk) or cultural value differences (e.g., greater deference to authority). In this study, we propose that lower Chinese audit quality could also be due to Chinese auditors' different cognitive processing styles (i.e., cultural mindsets). We find U.S. auditors are more likely to engage in an analytic mindset approach, focusing on a …

Digitalization And The American Workforce, Mary Blankenship, Caitlin Saladino, William E. Brown

Economic Development & Workforce

This Fact Sheet examines the rate of digitalization within the Metropolitan Statistical Areas (MSAs) of the Mountain West division using the findings and data from Digitalization and the American Workforce, a report from the Brookings Institution.

The Mountain West: Affordable Housing Opportunities, Kaylie Pattni, Caitlin Saladino, William E. Brown

Housing & Real Estate

This fact sheet provides selected data pertaining to the Mountain West region from, The Gap: A Shortage of Affordable Homes, a 2018 report by the National Low Income Housing Coalition. The report includes statistics “based on data from the 2016 American Community Survey (ACS) Public Use Microdata Sample (PUMS). THE ACS is an annual nationwide survey of approximately 3.5 million addresses.”

Users’ Continued Usage Of Online Healthcare Virtual Communities: An Empirical Investigation In The Context Of Hiv Support Communities, Ruochen Liao, Rajiv Kishore, Michael J. Lee

Management, Entrepreneurship and Technology Faculty Research

This study uses data from an online HIV/AIDS health support virtual community to examine whether users’ emotional states and the social support they receive influence their continued usage. We adopt grief theory to conceptualize the negative emotions that people living with HIV/AIDS could experience. Linguistic analysis is used to measure the emotional states of the users and the informational and emotional support that they receive. Results show that users showing a higher level of disbelief and yearning are more likely to leave the community while those with a high level of anger and depression are more likely to stay on. …

The Relationship Between Motivation To Use Airbnb And Guests’ Repurchase Intention: Moderating Effect Of Consideration Set, Wen Jiang

UNLV Theses, Dissertations, Professional Papers, and Capstones

With the rise of the peer-to-peer sharing economy, Airbnb has become the leading platform as an online marketplace that allows homeowners to contract short-term leases or rents to tourists. It has expanded rapidly around the globe. This study comprehensively reviews previous literature with respect to the marketing of Airbnb. The study then summarized and categorized 12 motivators linked as causative agents for guests choosing Airbnb. Using the push-pull theory, along with research on the consideration set, this study examines the relationships between Airbnb motivators and guests’ repurchase intention. This study further examines how the consideration set moderates these relationships.

Seventy-eight …

The Effect Of The Minimum Server Wage On Restaurant Guest Tipping Behavior And Perceptions, Jason Tang

UNLV Theses, Dissertations, Professional Papers, and Capstones

Restaurant server income is predominantly composed of tips received from guests and the minimum server wage received from restaurants. Grounded in equity theory, this dissertation investigated the effect of the minimum server wage, in combination with established antecedents of voluntary tipping, on tipping rate and examined guest perceptions of fairness of the minimum server wage and three prevalent tipping policies (voluntary tipping, automatic service charge, and service inclusive pricing). Two experiments were conducted, a 2 (minimum server wage) x 2 (service quality) experimental design, and a 2 (minimum server wage) x 3 (tipping policy) experimental design. The results revealed that …

Nipped In The Budd? Assessing The Wisdom Of The Gambling Review Body’S Recommendations In Relation To Problem Gambling, Daniel Waugh, Tom Grant

UNLV Gaming Research & Review Journal

The convening of the Gambling Review Body (the ‘Review Body’), between 2000 and 2001 was the most recent attempt by the British Government to consider fully policy objectives for the operation of its licensed gambling market. It followed in a tradition of comprehensive Government-sponsored reviews of gambling (carried out in the twentieth century by Royal Commissions) approximately every 20 to 25 years. The publication of its report in 2001 had a strong influence on the drafting of the Gambling Act 2005 (the ‘2005 Act’), Britain’s principal piece of gambling legislation.

In 2019, Britain’s gambling laws are under review once more. …

Incubating Innovation: How Hospitality Librarians Support Entrepreneurship, Lateka J. Grays, Robert Rippee

Library Faculty Presentations

No abstract provided.

Negotiating The Great Recession: How Teacher Collective Bargaining Outcomes Change In Times Of Financial Duress, Katharine O. Strunk, Bradley D. Marianno

Educational Psychology, Leadership, and Higher Education Faculty Research

This article examines how teacher collective bargaining agreements (CBAs), teacher salaries, and class sizes changed during the Great Recession. Using a district-level data set of California teacher CBAs that includes measures of subarea contract strength and salaries from 2005–2006 and 2011–2012 tied to district-level longitudinal data, we estimate difference-in-difference models to examine bargaining outcomes for districts that should have been more or less fiscally constrained. We find that unions and administrators change critical elements of CBAs and district policy during times of fiscal duress. This includes increasing class sizes, reducing instructional time, and lowering base salaries to relieve financial pressures …

A System Dynamic Analysis On Taiwan Sports Lottery From Stakeholders' Perspective, Day-Yang Liu

International Conference on Gambling & Risk Taking

No abstract provided.

Reinventing The Wheel: Comparing Family Friendly Vegas And Adult Friendly Vegas Revenue Growth, James Vaughn

International Conference on Gambling & Risk Taking

The one constant for Las Vegas is change, always looking for the Next Big Thing™. In the 1990s, Las Vegas engaged in a grand experiment: roller coasters, amusement parks, family pools and shows. In the 2000s, Las Vegas reinvented itself back to its roots: condo not amusement parks, sensual not swashbuckling shows, topless European ultra-pools not kiddie pools. While the house always wins, did the casinos of the 1990s or 2000s beat the ultimate house, going beyond nominal revenue growth into the jackpot of real revenue growth?

Victors: A New Framework For Managing Customer Experience In Gaming, Sudhir H. Kale

International Conference on Gambling & Risk Taking

With competition increasing all over the world, integrated casino resorts are finding it increasingly difficult to acquire new customers and retain existing customers. The days of “build it and they will come” are well and truly behind us. Offering a superior customer experience (CX) is the only way for operators to achieve sustainable competitive advantage.

Based on an exhaustive literature review and validated by real world implementation, this presentation will introduce the audience to a new framework of customer experience management for gaming companies. Discussed under the acronym VICTORS, the author argues that a superior customer experience is comprised of …

Gambling And Tourism In South America: An Analysis Of Resort Casinos Evolution And Legislation Comparison In The Continent, Dario Luiz Paixao, Bo Jason Bernhard, Angelica Molteni Paixao, Jose Manoel Goncalves Gandara

International Conference on Gambling & Risk Taking

Abstract

Gambling and tourism industries have been developed by South American governments as a way of generating jobs and revenues. Of all kinds of gambling activities, casinos are the most commonly associated with the hospitality industry. Hotel and resort casinos can be found in every SA country (Argentina, Bolivia, Chile, Colombia, Ecuador, French Guyana, Guyana, Paraguay, Peru, Suriname, Uruguay and Venezuela) except for Brazil, a two hundred million consumers market that prohibited casinos back in 1946. The purpose of this paper is to better understand the resort casinos evolution in these territories and also to compare legislation aiming to predict …

Recent Casino And Card Club Bsa And Aml Enforcement Actions, Leonard C. Senia

International Conference on Gambling & Risk Taking

This section will discuss eight important FinCEN enforcement actions that occurred from 2015 through November 2017, against five casinos and three card clubs for violating BSA casino civil regulatory requirements, and in some instances federal anti-money laundering laws. Also, this section will discuss two criminal cases against a casino and a card club that occurred in 2015 and 2016. This discussion is a summary of those actions intended to provide gaming regulators, United States Attorneys, special agents, and IRS civil examiners with an understanding of these BSA and AML regulatory actions to alert them to the challenges and problems the …

The Unpredictable Positive Effects Of Sports Gambling: Gamblers Think Losing Feels Worse Than It Actually Feels, Guy Voichek, Nathan Novemsky

International Conference on Gambling & Risk Taking

Implications statement

Gamblers underestimate how much fun small wagers add to enjoying sports events. They think losing will feel worse than it really does. Simple reminder can correct this misprediction.

Abstract

When considering whether to gamble on a sporting event, people may ask themselves how winning or losing will affect their experience. In a series of four experiments, we find that people under-appreciate the positive effect of gambling on watching sporting events, in a way that causes them to under-value the opportunity to place a small stakes gamble. While participants predict that a gamble will enhance or diminish an experience …

Gamesense Interactions: Improving Guest Experience With Responsible Gaming, Richard Taylor

International Conference on Gambling & Risk Taking

How do conversations about responsible gambling impact the employee and guest experience?

With the implementation of GameSense and its strong ties to our loyalty marketing program, M life Rewards, MGM Resorts endeavors to answer that very question. Through focus groups research, interaction surveys, and on the ground conversations with casino employees, we are learning a lot about our innovative approach to responsible gambling.

During this lightning talk, Director of Responsible Gaming, Richard Taylor, will provide a typical GameSense interaction, and a very brief summary about GameSense and why it's critically important to make RG a focal point of guest experience.

Awareness Isn't Good Enough, Elaine Mcdougall, Shelley White

International Conference on Gambling & Risk Taking

See attached document "RGC Awareness isn't good enough.UNLV Submission"

Rewarding Responsible Gambling May Increase Tool Use And Attitudinal Loyalty: A Survey Of Members Who Do And Do Not Currently Use Responsible Gambling Tools, Samantha Hollingshead, Michael Wohl

International Conference on Gambling & Risk Taking

Abstract: Loyalty programs are a ubiquitous marketing strategy in the casino industry. Via members’ player accounts, many programs offer access to a money and/or time limit setting tool. Unfortunately, the rate of engagement with limit tools is exceedingly low, which is discouraging from a responsible gambling (RG) perspective. A possible route to increase limit tool use is to reward players for using them with program points. Doing so may also place the casino in a positive light, thus increasing attitudinal loyalty. To test this idea, loyalty program members who use RG tools (N=90) and who have never used RG tools …

Leadership’S Influence On Environmental Sustainability, Stallar Lufrano-Jardine

International Conference on Gambling & Risk Taking

A phenomenological study within the gaming industry is currently being conducted to determine influential indicators within business operations. Based on interviews of executive leadership at global companies, participants disclosed the environmental developments at their organization based on industry norms and the ability to develop/execute environmental initiatives. Four themes emerged: the leader’s ideology and the political climate; the company’s founding principles; support from the industry and/or within the company; and the ability to change industry dynamics. Each leader touched on these four points. Regardless of department type, level of leadership, and the desire to be globally conscious, all participants remarked on …

Female Leadership In Gaming: Where Are They & Where Are They Missing?, Toni Repetti, Shekinah Hoffman

International Conference on Gambling & Risk Taking

Women account for over half the gaming workforce, but there is still a gap in leadership. Men continue to dominate casino executive and board positions and this is not representative of the front-line workforce. This presentation uses a database of 10, 950 management positions in 972 United States casinos to evaluate the facts, not perceptions. The database consists of 567 commercial and 405 Native American casinos, which are evaluated separately and in combination. Results show women hold 35.5% of manager and above positions when evaluated overall, but there is a significant difference when evaluated by type of operations. Commercial casinos …

Analyzing The Efficiency Of Response To News Regarding Legalization Of Sports Wagering, Kevin Krieger, Justin L. Davis

International Conference on Gambling & Risk Taking

A landmark decision (Murphy v. NCAA) by the Supreme Court of the United States (SCOTUS) in 2018 ruled the federal government could not prohibit states from allowing sports wagering. While the implications of this decision are far reaching at both an industry and societal level, our study assesses the market response to information available throughout the various phases leading up to this decision by SCOTUS. The timeline of events preceding the SCOTUS decision is tracked, and stock performances of relevant, publicly traded firms are analyzed across three inflection points. Findings suggest the market failed to adequately acknowledge key …

Skill-Based Gambling Machines: Consumer Attitudes And Capacity For Informed Choice, Sally M. Gainsbury, Kahlil Philander Ph.D., Georgia Grattan Ms

International Conference on Gambling & Risk Taking

Abstract

Skill-based gambling machines combine elements of video games (skill, social interaction, competition, achievement and progress) with the random pay-out schedule of electronic gaming machines (EGMs, slots, pokies, VLTs, FOBTS). These new machines are designed to be more engaging than traditional EGMs and specifically appeal to younger generations to address the aging EGM player base apparent in many international jurisdictions. Skill-based gambling machines are currently only legally-provided in a handful of U.S. states. International regulators have expressed concerns regarding the potential for machines to lead to harms due to players misunderstanding the extent to which skill can influence outcomes (illusions …

The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams

International Conference on Gambling & Risk Taking

In 1926 the Chancellor of the Exchequer, Winston Churchill, introduced a tax on betting into the UK, claiming he was looking not for trouble, but for revenue. He got a lot of the former but very little of the latter, and the tax was repealed in 1930. Cash betting in licensed betting offices was legalised in 1960, and the taxation of betting was re-introduced in 1966, based on turnover. In 2001, this turnover system of taxation was abolished and replaced with a tax on ‘gross profits’. The effective incidence of the tax was significantly lower than the tax it replaced, …

An Empirical Analysis Of Hold Percentages, Wagering Activity, And Slot-Win, Scott Boylan

International Conference on Gambling & Risk Taking

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Kelly Fraction Estimation For Multiple Correlated Bets, William Chin

International Conference on Gambling & Risk Taking

It is well-known that expected portfolio growth is maximized by maximizing

expected logarithmic utility. This investment criterion is known as Kelly betting.

It has many optimality properties but is considered to be risky. Blackjack

teams and other advantage gamblers practice a fraction of the Kelly optimal to

decrease risk. Some hedge fund managers are thought to practice according to

Kelly principles. We use a continuous multivariate Geometric Brownian motion

model and present an interval estimate for the historical fraction for a portfolio

of correlated bets, possibly including a risk-free asset. Historical data comes

from a range of sources and the …

Optimal Taxation For Integrated Resorts-Japan, Macau And Las Vegas, Jacky So, Shinya Kawahara

International Conference on Gambling & Risk Taking

After debating the costs and benefits of legalize gambling in the integrated resorts for several years, the Japanese House of Representatives passed the Integrated Resorts (IR) Implementation Bill on June 19, 2018 and the parliament finally passed the Bill in late July 2018. It is predicted that the first casino licenses to be issued in 2020 and actual operation of casino after five years.

The objectives of this paper are to develop an optimal taxation model that can help the Japanese government, and other countries that are interested in offering integrated resorts to attract tourist, to set up a tax …

A New Pedagogy For Enhancing Innovation In The Hospitality Classroom, Robert Rippee

International Conference on Gambling & Risk Taking

A new pedagogy on the instruction of innovation in higher education was developed using a grounded-theory approach. Multi-disciplinary students were guided through a systematic process in interdisciplinary learning, problem-based learning and experiential learning along a journey to create innovative solutions to address friction points in the hospitality industry. The proposed pedagogy integrates the innovation process and the business model canvas methodology as the standard business model in today’s startups.

Sports Betting And Indian Gaming: Overcoming Barriers To Market Entry And Integration Of Sports Books Into Tribal Casinos, Steve Light

International Conference on Gambling & Risk Taking

Abstract

Even before the U.S. Supreme Court issued its decision In Murphy v. NCAA (2018) permitting states to legalize sports wagering, the biggest brand-names in gaming worldwide were positioning themselves to capitalize on the fan base for America’s most recognizable sports leagues.

Sports wagering already is up and running in five states; analysts predict that more than half the states will legalize it within five years. Many will be among the 29 states that currently have casinos owned and operated by American Indian tribes in this $32.4 billion market segment.

There is no firm sense and little data pointing to …

Do Casinos Promote The Image Of A Tourism Destination? The Case Of Ponta Delgada, Azores, Jose Deus

International Conference on Gambling & Risk Taking

Do casinos promote the image of a tourism destination? The case of Ponta Delgada, Azores

José Pereira de Deus

Gaming inspector, SRIJ, Portugal

[email protected] ; [email protected]

Abstract

This study evaluates the role of a casino in the promotion of the image and development of a tourist destination. The basis of analysis is the city of Ponta Delgada, the capital of the Azores islands, Portugal. The purpose is to determine what impact the casino may have as a tourist attraction in the destination area.

The methodology includes surveys of domestic and foreign tourists about the perception of the image of Ponta …

Current Problem Gambling Countermeasures And Responsible Gaming Dissemination Issues In Japan, Naoyuki Nishimura Phd Md

International Conference on Gambling & Risk Taking

Activities such as pachinko, pachi-slot and public sports race betting make up Japan’s unique gambling culture. When the “the Gambling Addiction Countermeasures Act” and “the Integrated Resort (IR) Development Act” were passed by the Japanese Diet in July 2018, gambling in Japan has begun the move to a new stage. In preparation of IR developments, there will be measures enacted at the national government level on problem gambling from existing activities, and discussions have started on how to prevent the negative influence created from casinos in the IRs. The problem gaming countermeasures which just started in Japan face many issues …