Business Commons^™

Contemporary Tax Issues In The Gaming Industry, Susan H. Lvancevich, Bernard Fried

UNLV Gaming Research & Review Journal

The gaming industry is currently experiencing rapid growth. Because of this growth and the perception that gaming companies are highly profitable, some fear that regulators may be targeting the gaming industry as a potential tax revenue source. The purpose of this paper is to provide an update on current tax issues facing the gaming industry and to present the positions of the gaming industry and the IRS with respect to these issues. Specifically, the following topics are discussed: 1) tip compliance, 2) cash transaction reporting, 3) tournament reporting and withholding rules, 4) complimentaries, 5) employee meals and cafeterias, 6) outstanding …

1995: The Year New Jersey Gaming Regulation Came Of Age, Frank Catania, Gary A. Ehrlich

UNLV Gaming Research & Review Journal

No abstract provided.

Does The Johnson Act Inhibit Riverboat Gaming On The Great Lakes?, Bradley L. Williams

UNLV Gaming Research & Review Journal

No abstract provided.

Publication Abstracts

UNLV Gaming Research & Review Journal

No abstract provided.

Riverboat Site Selection, Lesley Johnson, John Bowen

UNLV Gaming Research & Review Journal

The riverboat casino is the most rapidly expanding segment of the gaming industry. Six states have already legalized riverboat/dockside gaming, and it is currently under review in at least 13 other states. The explosion of this gaming market is fueled by a combination of demand and supply side forces. Gaming, as a form of entertainment, is growing in popularity and acceptance. States experiencing hard economic times view riverboat gaming as a means to generate both non-tax receipts and tourism. Gaming companies seek to profit from this emerging market that has an apparently high demand and, initially, little competition. Competition, however, …

An Evolutionary View Of The Critical Functions Of Slot Machine Technology, Leslie E. Cummings, Kathleen P. Brewer

UNLV Gaming Research & Review Journal

The U.S. gaming industry has grown from its infancy in the early 1930s to a maturing giant in the 1990s. With this growth has come an evolution in management functions associated with one of the major components of casino operations, the slot department. These functions; counting, analysis, security, maintenance, and marketing, have evolved through an iterative process of technology; applying science to enhance functionality. This paper traces the expanding applications of gaming technologies, and provides a framework for understanding the past, present and future uses of technology in casino slot operations

Indian Gaming: Issues And Prospects, Seth R. Ferber, Kaye S. Chon

UNLV Gaming Research & Review Journal

This article explains the evolution of Indian gaming from economic and social perspectives. Many of the political opportunities and threats to Indian gaming are examined, and current and future issues surrounding Indian gaming are further explored.

Human Resource Issues In The Gaming Industry, Vincent H. Eade

UNLV Gaming Research & Review Journal

The gaming industry is currently experiencing unprecedented growth and with this growth, a myriad of business concerns have emerged. Perhaps the single greatest priority is to understand the needs of our most important industry asset: our employees. As with any service business, success is predicated on the quality of the product delivered by workers and employee performance often has it roots and can be traced to the degree of job satisfaction and training realized by the workforce.

Prospects And Strategies Of Gaming Ventures In China, Zheng Gu

UNLV Gaming Research & Review Journal

This paper analyzes the prospects of gaming ventures in China and discusses the strategies for Western investors. A strong demand for gambling, changing government attitudes, increased wealth and leisure, and a fairly established foundation of tourism have created a favorable climate for gaming ventures in China. The major risks are political instability, policy inconsistency, and inflation. To develop gaming projects in China, Western gaming investors need to choose the right regions and build casinos different from those in Las Vegas. At the current stage, active involvement with a small amount of capital is recommended.

The Effects Of Native American Gaming On Other Tourist Businesses, Carl A. Boger Jr.

UNLV Gaming Research & Review Journal

Native American gaming (NAG) has increased significantly over the Last several years since its Legalization in I988. Currently there are I70 Native American tribes that have some form of gaming. It has been estimated that NAG has become a 2 billion dollar industry for many states. In the next several years it could become one of the Largest industry throughout the United States. The overall impact of NAG has not been thoroughly studied due to its recent Legalization. This study examined the impact that the introduction of NAG has had on non-NAG businesses at a Wisconsin tourist destination area.

Changes In Gaming And Gaming Participants In The United States, Roy A. Cook, Laura J. Yale

UNLV Gaming Research & Review Journal

Public interest and acceptance of casino gaming as a recreational activity has resulted in a proliferation of gaming locations. The spread of gaming locations and the acceptance of gaming as a legitimate leisure activity may be explained from a marketing perspective through diffusion theory. Gaming could see continued revenue growth and participation or, like lotteries, it could face saturation and even decline. To avoid the potential problems associated with maturation, gaming operators may need to review the experiences of state lotteries which have faced and dealt with the problems of maturation and saturation.

Opinions On Riverboat Casinos And The Perceived Impacts On Community Quality By Quad Cities' Residents, Tin Oo Thin, Cathy H.C. Hsu

UNLV Gaming Research & Review Journal

The purposes of the study were to determine the opinions of Quad Cities residents about legalized riverboat casinos in their communities and their perceptions on the importance of community quality attributes and impacts of legalized riverboat casinos on these attributes. Differences of opinions among respondents with different demographic characteristics also were examined. Stratified systematic random sampling method was used to draw samples from the Quad Cities telephone directory; 200 residents were selected from each city. Of the 800 questionnaires mailed, 231 were returned. Residents agreed that the presence of riverboat casinos was good for the community. The majority of community …

Publication Abstracts

UNLV Gaming Research & Review Journal

No abstract provided.

Casino/Patron Disputes, John Tatro

UNLV Gaming Research & Review Journal

No abstract provided.

Work Permit Hearings, John Tatro

UNLV Gaming Research & Review Journal

No abstract provided.

The Investigations Division Of The State Gaming Control Board: An Introduction To The Investigative Process, Randall E. Sayre

UNLV Gaming Research & Review Journal

No abstract provided.

International Gaming Credit, Due Diligence And Enforcement: How Can The Risks Be Mitigated?, Martin S. Kenney

UNLV Gaming Research & Review Journal

No abstract provided.

The Audit Division Of The State Gaming Control Board: Overview Of Organization And Current Tax Issues, Gregory Gale

UNLV Gaming Research & Review Journal

No abstract provided.

An Overview Of Disciplinary Proceedings Before The Nevada Gaming Commission, Neil H. Friedman

UNLV Gaming Research & Review Journal

No abstract provided.

Nevada State Legislature Continues Gentle Evolution Of Nevada Gaming Law In 1993, Robert D. Faiss, Steve Greathouse

UNLV Gaming Research & Review Journal

No abstract provided.

State Tax Planning Can Reduce Cost Of Expanding Gaming Operations Outside Nevada, Bryan J. Dziedziak, Lisa E. Moses

UNLV Gaming Research & Review Journal

No abstract provided.

The Corporate Securities Division Of The State Gaming Control Board: An Overview And Guide To The Regulatory Process, Mark A. Clayton

UNLV Gaming Research & Review Journal

No abstract provided.

The Economics Of Gaming Regulation, Anthony Cabot

UNLV Gaming Research & Review Journal

No abstract provided.

Accounting Issues For Publicly Traded Gaming Companies, Karl M. Brunner

UNLV Gaming Research & Review Journal

No abstract provided.

1993: A Good Year For Gaming, William A. Bible

UNLV Gaming Research & Review Journal

No abstract provided.

Life Cafe: Food Conservation And Health, Michelle Panko

Anthropology 100: Feast and Famine In a Global World Poster Assignment

Challenges of Health and Conservation in Las Vegas

• Las Vegas is a very large and busy city, with locals operating on a very hectic agenda often times resulting with a need for instant gratification.
• Because of this, many food industries in Las Vegas tend to distribute unhealthy foods in large Quantities.
• According to the Springs preserve NV blog, Las wastes produces 9,000 tons of trash a day.

Feast And Famine In A Global World Food: Compare And Contrast: Palms Bistro Buffet Vs. Bally's Steakhouse, Selina Abai

Anthropology 100: Feast and Famine In a Global World Poster Assignment

The strip is known for its flashing lights, water show, Hotels & Casinos, and the restaurants and buffets. Within the city of Las Vegas there are 2,187 restaurants and over 300 buffets. The food chain in Las Vegas is rapidly growing with more industries and companies opening.

Book Reviews, Betty Mcneil

UNLV Gaming Research & Review Journal

No abstract provided.

This Audience Is Weird: Reflections On What We Know Now In Gambling Research, Bo J. Bernhard

UNLV Gaming Research & Review Journal

No abstract provided.

Sport Tourists In A Gaming Destination: Predicting Gaming And Non-Gaming Expenditures, Chris Brown, James A. Busser, Seyhmus Baloglu

UNLV Gaming Research & Review Journal

Sport tourism is the fastest growing segment of the tourism industry. Although there are a number of benefits to cities as a result of sport tourism, the most desired aspect of hosting contests is economic impact. This study examined the gaming and non-gaming impact of six major sporting events held in Las Vegas over a ten-year period. The results indicate that length of stay is a significant contributor to economic impact and that sport tourism has an important role to play in the economy of Las Vegas.