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Full-Text Articles in Business

Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison May 2025

Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison

ICHRIE Research Reports

Cannabis tourism offers new opportunities for U.S. hospitality, although regional adoption is limited and complex due to diverse legal frameworks. Through qualitative document analysis (QDA) of regulatory frameworks in 14 Southern U.S. states, this study compares policies on consumption, sales, and employment in states with limited or emerging cannabis programs. Findings reveal that hospitality operators can enhance guest experiences by creating private, wellness-focused cannabis environments and advocating for gradual policy adjustments. However, compliance with strict consumption, licensing, and workplace rules is essential to mitigate legal risks. This study highlights the South's cannabis tourism potential within politically conservative markets, suggesting that …


Who’S The Real Victim? Marriott’S Victimization And Customers’ Perception Of It - Marriott Data Breach Crisis In 2018, Jae Eun Park, Alyssa Lynn Reed, Alei Fan May 2025

Who’S The Real Victim? Marriott’S Victimization And Customers’ Perception Of It - Marriott Data Breach Crisis In 2018, Jae Eun Park, Alyssa Lynn Reed, Alei Fan

ICHRIE Research Reports

This study examines the Marriott data breach crisis of 2018, analyzing Marriott's crisis communication through the lens of Situational Crisis Communication Theory (SCCT). It explores how Marriott framed and responded to the crisis and assesses public perception of these actions. Marriott's official statements were analyzed to determine if there was a match between the company's crisis response strategies and public comments from online news articles were analyzed to explore how the public actually perceived the crisis. The findings indicate that while Marriott employed rebuilding and diminishing strategies to position the crisis in a victim cluster, the public largely saw the …


The Tax Adviser, Volume 15, Number 6, June 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 6, June 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Contingent Obligations: Tax Consequences For The Purchaser, Dana G. Seamans, Mary Sue Gately May 2025

Contingent Obligations: Tax Consequences For The Purchaser, Dana G. Seamans, Mary Sue Gately

Tax Adviser

No abstract provided.


Tax Clinic, Daniel F. Kruger May 2025

Tax Clinic, Daniel F. Kruger

Tax Adviser

No abstract provided.


Considerations In The Determination Of Tax On Unrelated Business Income, Calvin Kennedy May 2025

Considerations In The Determination Of Tax On Unrelated Business Income, Calvin Kennedy

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Lubin Business Review 2025 May 2025

Lubin Business Review 2025

Lubin Business Review

No abstract provided.


The Tax Adviser, Volume 15, Number 5, May 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 5, May 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Aicpa Urges Prospective Application Of Dickman, Kenneth F. Thomas, William R. Stromsem May 2025

Washington Report: Aicpa Urges Prospective Application Of Dickman, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Storz: Functional Disparity In Sec. 336 And 337 Liquidations, Mark P. Altieri May 2025

Storz: Functional Disparity In Sec. 336 And 337 Liquidations, Mark P. Altieri

Tax Adviser

No abstract provided.


Tax Clinic, Stuart R. Josephs May 2025

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.


Rollovers To Iras And Tax Planning For Ira Distributions After Tefra, Labh S. Hira May 2025

Rollovers To Iras And Tax Planning For Ira Distributions After Tefra, Labh S. Hira

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Sec. 338: Structuring A Tax Reimbursement Agreement, Michael S. Schadewald May 2025

Sec. 338: Structuring A Tax Reimbursement Agreement, Michael S. Schadewald

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 15, Number 4, April 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 4, April 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Tax Legislation Proposals, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee May 2025

Washington Report: Aicpa Comments On Tax Legislation Proposals, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee

Tax Adviser

No abstract provided.


The Business Of Business: A Biblical Approach To The Purpose Of The Firm, Abraham Johannes Oberholster May 2025

The Business Of Business: A Biblical Approach To The Purpose Of The Firm, Abraham Johannes Oberholster

The Journal of Biblical Foundations of Faith and Learning

The debate on the purpose of the business corporation has been raging for more than a century. Inspired by capitalistic thinking, economists, corporate managers and investors have mostly maintained that the predominant goal for corporations is to maximize shareholder wealth. In contrast, society has argued that the corporation also has a social responsibility as a legal entity and community member.

The legal precedent set in 1919 with Dodge v. Ford Motor Co. is that “a business corporation is organized and carried on primarily for the profit of the stockholders”. The oft quoted argument of Milton Friedman (1970) that the social …


Assessment Of Graduate Admission Requirements Aimed At Predicting Student Outcomes, William Pratt, Robert Greve, Michael Williams, Suye Wang, Evan Shough May 2025

Assessment Of Graduate Admission Requirements Aimed At Predicting Student Outcomes, William Pratt, Robert Greve, Michael Williams, Suye Wang, Evan Shough

International Journal for Business Education

The purpose of this study is to measure the appropriateness of the existing admissions requirements as related to the likelihood of graduation. We employ a five-year sample of students admitted into the graduate program and selected a cutoff date to allow sufficient time for most of each cohort to complete their studies. Following the general structure of Pratt (2015) this study assesses the appropriateness of criteria employed to evaluate graduate program applicants. The findings of our study demonstrate that undergraduate performance, GPA, and work experience can provide sufficient information for qualifying candidates into a graduate business program. Furthermore, our findings …


Origins And Effects Of The Golsen Rule, Wesley Pastor, Thomas M. Porcano May 2025

Origins And Effects Of The Golsen Rule, Wesley Pastor, Thomas M. Porcano

Tax Adviser

No abstract provided.


Corporate Distributions Of Partnership Interests, Donald J. Massoglia, Gary M. Choate May 2025

Corporate Distributions Of Partnership Interests, Donald J. Massoglia, Gary M. Choate

Tax Adviser

No abstract provided.


Tax Clinic, Norman R. Milefsky May 2025

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.


Miscellaneous Foreign Tax Provisions Of Tefra, Dennis R. Lassila May 2025

Miscellaneous Foreign Tax Provisions Of Tefra, Dennis R. Lassila

Tax Adviser

No abstract provided.


Badaracco: Filing Of A Nonfraudulent Amended Return, Michael J. Tucker, Clifford E. Hutton May 2025

Badaracco: Filing Of A Nonfraudulent Amended Return, Michael J. Tucker, Clifford E. Hutton

Tax Adviser

No abstract provided.