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Full-Text Articles in Business

How Casino Match Play Promotions Can Hook Gamblers (And Non-Gamblers), Brent Evans, Douglas Walker Dec 2025

How Casino Match Play Promotions Can Hook Gamblers (And Non-Gamblers), Brent Evans, Douglas Walker

UNLV Gaming Research & Review Journal

Casino operators frequently use promotional gambling vouchers, free play and match play. In the case of free play, customers are offered gambling credits that function much like real money and patrons are able to quickly turn their promotional play into cash without risking their own money. Match play, however, can only be employed at table games and their use necessitates gamblers to wager their own funds. We conduct a thorough analysis of how match play can affect gamblers’ individual behavior. First, we assess the value of match play promotions, which we argue is ambiguous. Then, using behavioral economics concepts, we …


Effects Of Fit Between Promotional Message And Regulatory Focus On Consumers’ Sports Betting Behavior: The Moderating Role Of Consumers’ Familiarity, Koo Yul Kim, Thilo Kunkel Dec 2025

Effects Of Fit Between Promotional Message And Regulatory Focus On Consumers’ Sports Betting Behavior: The Moderating Role Of Consumers’ Familiarity, Koo Yul Kim, Thilo Kunkel

UNLV Gaming Research & Review Journal

The sports gambling industry is an extremely competitive market. To attract more consumers, sports gambling platforms are primarily employing one of two customer acquisition strategies, namely ‘risk-free bet’ or ‘bonus money’ welcome offers. This research is built on regulatory fit theory to investigate the effectiveness of these two welcome offer strategies on consumers’ intentions to act on the offer. We further test the moderating effect of customers’ familiarity with online sports betting on their decision making. Findings of two experimental design studies demonstrate that the presence of regulatory fit between regulatory focus and promotional offers (i.e., message framing) positively affected …


Advancing Cybersecurity Practice: Explainable Machine Learning For Network Intrusion Detection, Adam Grabowski, Shengjie Xu Dec 2025

Advancing Cybersecurity Practice: Explainable Machine Learning For Network Intrusion Detection, Adam Grabowski, Shengjie Xu

Journal of Cybersecurity Education, Research and Practice

This research investigates explainable artificial intelligence (XAI) integration within machine learning (ML)-based intrusion detection systems (IDS), focusing on distinguishing malicious from benign network activities. We employed Random Forest and XGBoost models evaluated on widely recognized datasets, including NSL-KDD and UNSW-NB15, using both binary and multi-class classification tasks. The objective was to enhance cybersecurity operations through improved model transparency and interpretability. By integrating SHAP (SHapley Additive exPlanations) and LIME (Local Interpretable Model-Agnostic Explanations), the study offers comprehensive global and local insights into model decision-making processes. Results demonstrate SHAP's effectiveness in providing a broad, dataset-wide understanding of feature interactions and importance, while …


Using It And Accounting Education Pedagogy To Address Smaller Firms' Cybersecurity Concerns, Darlene A. Adkins, William Lyle, Walter Smith Dec 2025

Using It And Accounting Education Pedagogy To Address Smaller Firms' Cybersecurity Concerns, Darlene A. Adkins, William Lyle, Walter Smith

The North American Accounting Studies

This study begins by exploring the cybersecurity activities and practices of small public accounting firms. It also examined how a cross-disciplinary curriculum design could be useful to accounting programs that are challenged to integrate cybersecurity-related content while preserving the core accounting knowledge valued by smaller accounting firms. Through interviews with current practitioners from small and regional firms, the research investigated the extent to which cybersecurity concerns impact their practice, how cybersecurity activities are staffed, and the perceptions of current practitioners on the state of accounting education related to information technology (IT) and cybersecurity. The participants expressed a desire for accounting …


The Tax Adviser, Volume 3, Number 12, December 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 12, December 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended November 1972; Author Index—12 Months Ended November 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended November 1972; Author Index—12 Months Ended November 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin Dec 2025

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Dec 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


Professions At Work: A Report On Complexity And The Income Tax (Part Ii), New York State Bar Association. Tax Section. Committee On Tax Policy Dec 2025

Professions At Work: A Report On Complexity And The Income Tax (Part Ii), New York State Bar Association. Tax Section. Committee On Tax Policy

Tax Adviser

No abstract provided.


Reits: Problems And Possible Solutions, Burton M. Mirsky, Barry S. Auerbach Dec 2025

Reits: Problems And Possible Solutions, Burton M. Mirsky, Barry S. Auerbach

Tax Adviser

No abstract provided.


Pressures For Tax Conformity, Robert G. Skinner Dec 2025

Pressures For Tax Conformity, Robert G. Skinner

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 11, November 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 11, November 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: A Report On Complexity And The Income Tax (Part I), New York State Bar Association. Tax Section. Committee On Tax Policy Dec 2025

Professions At Work: A Report On Complexity And The Income Tax (Part I), New York State Bar Association. Tax Section. Committee On Tax Policy

Tax Adviser

No abstract provided.


Washington Report: Property Tax Reform: A Preliminary Acir Report, Gilbert Simonetti Jr. Dec 2025

Washington Report: Property Tax Reform: A Preliminary Acir Report, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Norman Ruecker Dec 2025

Tax Clinic, Norman Ruecker

Tax Adviser

No abstract provided.


Hidden Assets And Latent Liabilities: The Non-Employee Spouse’S Community Interest In Qualified Deferred Compensation Plans, John R. Cohan, Albert J. Fink Dec 2025

Hidden Assets And Latent Liabilities: The Non-Employee Spouse’S Community Interest In Qualified Deferred Compensation Plans, John R. Cohan, Albert J. Fink

Tax Adviser

No abstract provided.


Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski Dec 2025

Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski

Tax Adviser

No abstract provided.


Byrum Case And Closely Held Stock: An Analysis, Richard Covey Dec 2025

Byrum Case And Closely Held Stock: An Analysis, Richard Covey

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel Dec 2025

Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel

Tax Adviser

No abstract provided.


Professions At Work: Proposed Regulations: Comments, Joel Forster Dec 2025

Professions At Work: Proposed Regulations: Comments, Joel Forster

Tax Adviser

No abstract provided.


Tax Clinic, Walter C. Frank Dec 2025

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.


Taxing The Quick And The Dead - Conflict Of Death Duties And Investment Incentives, H. W. T. Pepper Dec 2025

Taxing The Quick And The Dead - Conflict Of Death Duties And Investment Incentives, H. W. T. Pepper

Tax Adviser

No abstract provided.


Final Accumulation Trust Regulations: Explained, Evaluated And Exemplified, Bernard Barnett Dec 2025

Final Accumulation Trust Regulations: Explained, Evaluated And Exemplified, Bernard Barnett

Tax Adviser

No abstract provided.


Liminal Arts And Business: An Autoethnographic Analysis Of A New Arts Venture In An Entrepreneurial Startup Accelerator Program, Jill Schinberg, Rebecca A. Ferrell, Dan Sandfelder Dec 2025

Liminal Arts And Business: An Autoethnographic Analysis Of A New Arts Venture In An Entrepreneurial Startup Accelerator Program, Jill Schinberg, Rebecca A. Ferrell, Dan Sandfelder

Journal of Arts Entrepreneurship Education

In this study, we explored the intersection of performing arts and entrepreneurship through an autoethnographic study of a new arts venture, theLAB*, which participated in the Von Allmen Center for Entrepreneurship's accelerator program at the University of Kentucky. In creating theLAB*, we investigated the feasibility of establishing a dance-forward performing arts presenting organization within a profit-driven entrepreneurial ecosystem. As a multi-generational team of arts managers, we analyzed the experience utilizing scenario-planning and the DIEP (Describe, Interpret, Evaluate, Plan) model of reflection to assess the challenges and benefits of participating in this environment. Key findings reveal a significant disconnect between the …