Business Commons^™

Defining Marketing In The Digital Age: An Opportunity To Advance Marketing Thought And Practice, Norman Mafuratidze, Marius Wait, Ilse Struweg

The Qualitative Report

Our study consolidates and refines diverse marketing definitions that have emerged over six decades to formulate a contemporary definition encapsulating the discipline’s current practices and theoretical advancements. We investigate how diverse conceptualizations of marketing can be synthesized into a modern definition that accurately reflects current practices and theoretical advancements while providing practical guidance. Using qualitative document analysis methodology, we conducted first- and second-cycle coding on existing marketing definitions from academic literature and industry publications, identifying recurring themes through thematic analysis. Our findings reveal that marketing can be effectively conceptualized through the DIVE framework (Dynamism, Interconnectivity, Value co-creation, and Exchange), positioning …

The Perceptions And Receptiveness To Responsible Gambling By College Men Who Sports Bet: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan

UNLV Gaming Research & Review Journal

Responsible Gambling (RG) includes prevention messages aimed at mitigating harms. Research examining the experiences of college students who sports bet is lacking, hindering efforts to tailor messaging to college students. This qualitative study explored how college men who sports bet perceive and respond to existing RG messages, gathering their feedback on the characteristics of messages they find effective. Online focus groups were conducted with college men who sports bet (N = 12) using a semi-structured interview guide. The discussions were recorded, transcribed, and analyzed using an open coding Thematic Analysis approach. Codes were independently identified and analyzed resulting in …

Artificial Intelligence, Age, And Dynamic Ticket Pricing: A Mixed-Methods Study In Professional Sports, Joshua Greer, Nicholas Zoroya

Global Sport Business Journal

Abstract

This study investigates how age moderates fan perceptions of artificial intelligence (AI) and dynamic ticket pricing (DTP) in professional sports. Using a mixed-method design, data was collected from a self-administered online survey (N = 57) and triangulated with secondary sources, including industry reports and academic literature. Survey participants were divided into four generational cohorts and responses were analyzed across three constructs: perceived fairness, accessibility, and willingness to pay. A one-way ANOVA revealed a statistically significant difference in willingness to pay across age groups, F(3, 53) = 3.41, p = .015, with the most pronounced disparity between the youngest and …

Cricket, Capitalism And Class: From The Village Green To The Cricket Industry, Martin Barrett

Global Sport Business Journal

Author Chris McMillan, through Cricket, Capitalism and Class: From the Village Green to the Cricket Industry, provides a definitive and compelling critical sociological investigation of modern cricket’s rise from an English leisure pursuit and role in the expanding capitalism of Empire to today’s multi-billion-dollar cricket industry. This account is constructed through a largely Marxist reading of the sport’s entwining with the processes of capitalism and class. Specifically, class and the class structures reproduced by and through cricket are seen as critical in reproducing a system favorable to both historical and contemporary exploitation and expropriation. As the book transitions from exploring …

Book Review: Interrogating Integration: Sport, Celebrity, And Scandal In The Making Of New Germany, Sangchul Park

Global Sport Business Journal

This review discusses Interrogating Integration: Sport, Celebrity, and Scandal in the Making of New Germany by Kate Zambon. Through discourse analysis of media narratives, Zambon demonstrates that athletes and celebrities of immigrant or minority backgrounds become symbolic figures whose successes and failures test the nation’s integration project, with case studies including the 2006 World Cup, the Sarrazin debate, and the Integration Bambi Awards. The book’s originality lies in moving beyond legal or policy frameworks to foreground mediated narratives, offering clear and coherent arguments supported by a logically organized structure. While the absence of comparative perspectives and audience reception studies leaves …

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Investment Tax Credit For Farmers And Agriculturalists, Douglas O. Thure

Tax Adviser

No abstract provided.

Viewpoint: How Confidential Is The Tax Return?, Howard T. Martin

Tax Adviser

No abstract provided.

Estate Tax Deduction For Administration Expenses - Circuits In Conflict, William R. Brennan Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Steve Braun

Tax Adviser

No abstract provided.

Planning Contractual Deferred Compensation Arrangements For Professional Athletes, Cym H. Lowell

Tax Adviser

No abstract provided.

Ditch Tradition...And Move To Case-Based Learning, Emily Dane-Staples

The COSMA Journal

Recent criticisms of higher education include a lack of relevance and alignment with what employers are seeking in new hires. A lecture-based approach to teaching has proved less effective than other active learning strategies and does not adequately mimic the working environment sport professionals face. To better align the classroom and the workplace, a case-based learning approach can be used. This pedagogy blends high impact practices that have been demonstrated to assist students in knowledge acquisition and soft skill development by replacing traditional lecture and chapter readings with real-life scenarios that require student engagement with concepts in application. The technique …

The Impact Of Implementing International Financial Reporting Standard (Ifrs) 16 On Enhancing The Quality Of Accounting Information, Abdelrahman Khattab, Mahmoud Nassar

Jordan Journal of Applied Science-Humanities Series

This study aims to examine International Financial Reporting Standard (IFRS) 16, related to leases, and its impact on the quality of accounting information, particularly regarding relevance and faithful representation. The previous standard, IAS 17, faced challenges, notably the failure to recognize operating leases as assets and liabilities on the balance sheet, which hindered an accurate depiction of a company's financial position. The introduction of IFRS 16 addresses these issues and is considered a positive step toward improving financial reporting by enhancing the quality of accounting information. A descriptive analytical approach was employed, utilizing a questionnaire distributed to external auditors. One …

Generation Z And Entrepreneurship: Community Banking’S Next Challenge, Arturo Rodriguez

Journal of Business & Entrepreneurship

Generation Z (Gen Z), is currently graduating from college and joining the workforce in the United States. Gen Z is distinctly unique from other generations and has been identified as highly entrepreneurial. Gen Z has also been recognized as being highly reliant on technology, which is something that the banking industry, but specifically, smaller community banks have not yet fully embraced. This paper explores strategies that community banks’ executives and board of directors can utilize to attract Gen Z entrepreneurs who, in general, despise or do not have knowledge of the way in which banks conduct business lending.

‘High-Stakes’ Security: Current And Emerging Trends In Casino Gaming Cybersecurity, Ernest Adams, Jared Bischoff, Mehmet Erdem

UNLV Gaming Research & Review Journal

Alongside the digital evolution of the casino gaming industry, cybercrimes have emerged as a prominent threat to gaming businesses across the entire world. With the growing frequency of high-profile cyberattacks against major casino resorts and casino operators, the gaming industry has responded by implementing innovative cybersecurity strategies and resources to prevent and mitigate potential future assaults. This paper aims to examine cyber events in the gaming industry, how the industry has responded by enhancing its security posture, and what experts in the industry prioritize as security topics for future research. To accomplish this, a literature review was first performed to …

Financial Inducements In Gambling Marketing: An Information Disclosure Proposal To Inform Gamblers Of Their True Economic Value, Philip Newall, Dominic Cortis, Jamie Torrance

UNLV Gaming Research & Review Journal

Financial inducements such as free bets are frequently-used gambling marketing offers which temporarily improve a gambler’s usual pattern of risk and potential return. Previous research has shown that there are up to 15 distinct types of financial inducements in common use, and that gamblers frequently misunderstand inducements’ play-through requirements and other complex terms and conditions. The Australian government has therefore recently banned play-through requirements for inducements shown to new customers, and the Great British regulator the Gambling Commission has recently announced a maximum play-through requirement of 10 times. The present work describes an alternative and yet potentially complementary approach based …

Comparing Regulation With Collective Bargaining: Drawing On Processes Of Change During The Covid-19 Crisis In Israel, Lilach Lurie, Guy Mundlak

Comparative Labor Law & Policy Journal

This article compares two systems of labour market governance: regulation by means of employment standards, and norms that are established in collective bargaining. A comparative framework draws nine criteria, spanning procedural and substantive dimensions, and emphasises the degree of integration between the systems, or “coupling.” The study uses Israel’s response to the COVID-19 crisis as a case study, drawing on a unique dataset of all regulatory provisions and collective agreements concluded from March 2020 to December 2021, supplemented by interviews with key actors. In the public sector, strong coupling was achieved through coordinated regulatory and bargaining processes, resulting in more …

The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Mr. David Forst, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

Understanding Section 1202: The Qualified Small Business Stock Exemption, Myra Sutanto Shen

The Contemporary Tax Journal

No abstract provided.

Key Changes In The Final And Proposed Digital Content And Cloud Computing Regulations, David Forst, Kris Hatch

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo

The Contemporary Tax Journal

No abstract provided.

Mothers, Dentists, Business Owners

West Michigan District Dental Society Bulletin

Dentistry is a field that is made up of individuals from all walks of life. Get into the minds of some of your local colleagues that are balancing being mothers, dentists, and business owners.

Factors Influencing The Use Of Gis-Enabled Public E-Participation For Municipal Solid Waste Management, Irene Arinaitwe, Agnes Nakakawa, Gilbert Maiga

The African Journal of Information Systems

Due to rapid global population growth and urbanization, approximately two billion metric tons of waste are generated annually. Municipal solid waste management has become a critical function for urban authorities. However, many urban authorities in low- and middle-income economies cannot provide efficient municipal solid waste management services because of suboptimal stakeholder participation in governance processes and inadequate information exchange. Therefore, this study sought to determine factors that influence the implementation of GIS-enabled public e-participation using Enhanced Adaptive Structuration Theory. A descriptive field study was conducted among staff of municipal authorities and residents in Uganda’s Kampala Metropolitan Area. Data were analyzed …