Business Commons^™

A Peruvian Tax Lawyer In A U.S. Corporate Tax Class: What Can Be Explained And What Cannot Be Explained, Fernando J. Loayza Jordán

Scholarly Articles

This paper is more of an ethnographic comparison, inspired by classroom experiences, between U.S. and Peruvian tax law education than what Garbarino calls “hard-nose comparative work” that requires an underlying theory and a clear methodology. It is also different from most comparative works because it is not actually about an area of law itself but about how it is taught and why, visiting some of the most critical variables in legal education. Nevertheless, I have tried to keep in mind the main critiques of comparative tax studies that could also become errors in the comparisons that I intend to draw.

Developing A Framework For Understanding The Personal Motivations Of Sustainability Leaders, Jennifer Licad Horn, Walter Wehrmeyer

Leadership and Strategy Faculty Publications

This study explores the initial and sustaining motivations that drive leaders to pursue sustainability as a profession or vocation. Exploratory interviews were conducted with 16 sustainability leaders in the Philippines working in sectors ranging from corporate to social enterprise, NGO, and academia. Findings from thematic analysis reveal significant life experiences that drive initial motivation, how feedback sustains motivation, and the importance of self-awareness and positive psychological factors in starting and sustaining their work or advocacy. A framework for understanding motivations is developed therein, drawing on themes extracted from the interviews, Stern’s Value-Belief-Norm Theory, and Authentic and Transformational Leadership theories. Recommendations …

The Importance Of Qualitative Research Approaches To Gig Economy Taxation, Shu-Yi Oei, Diane M. Ring

Faculty Scholarship

As the United States tax system continues to grapple with how to tax workers in the gig economy, it confronts a number of questions about the nature and composition of the sector as well as the tax issues confronted by its participants. Many of these questions have proven difficult to answer due to a lack of adequate information. But the answers are important and will shape how tax and other areas of law (such as employment law, labor law, and antitrust) respond to the gig economy. Thus, the question of how to obtain the data and information necessary to formulate …

Designing Business Forms To Pursue Social Goals, Ofer Eldar

Faculty Scholarship

The long-standing debate about the purpose and role of business firms has recently regained momentum. Business firms face growing pressure to pursue social goals and benefit corporation statutes proliferate across many U.S. states. This trend is largely based on the idea that firms increase long-term shareholder value when they contribute (or appear to contribute) to society. Contrary to this trend, this Article argues that the pressing issue is whether policies to create social impact actually generate value for third-party beneficiaries—rather than for shareholders. Because it is difficult to measure social impact with precision, the design of legal forms for firms …

Foreign Corruption As Market Manipulation, Gina-Gail S. Fletcher

Faculty Scholarship

No abstract provided.

Tepoel Lecture: Bond Trustees And The Rising Challenge Of Activist Investors, Steven L. Schwarcz

Faculty Scholarship

No abstract provided.

The Trump Administration’S Social Security Rules Will Harm Innovation In The Assistive Technology Industry And People With Disabilities, Christopher Buccafusco, Mariel Talmage

Faculty Scholarship

No abstract provided.

Complex Compliance Investigations, Veronica Root Martinez

Faculty Scholarship

Whether it is a financial institution like Wells Fargo, an automotive company like General Motors, a transportation company like Uber, or a religious organization like the Catholic Church, failing to properly prevent, detect, investigate, and remediate misconduct within an organization’s ranks can have devastating results. The importance of the compliance function is accepted within corporations, but the reality is that all types of organizations—private or public—must ensure their members com­ply with legal and regulatory mandates, industry standards, and internal norms and expectations. They must police thousands of members’ compli­ance with hundreds of laws. And when compliance failures occur at these …

Outcome-Informed Supervision: A Mixed Methods Investigation Of Counseling Supervisors’ Utilization Of Feedback-Informed Treatment Data, Michael Patrick Lewis

Online Theses and Dissertations

Routine clinical supervision is among the licensure expectations for the counseling profession, yet the connections of this tradition to evidence-based practices and client outcomes remain unclear. The utilization of feedback informed treatment (FIT) data in supervision represents a means to monitor treatment effectiveness and incorporate an evidence-based practice in supervision, but prior research has suggested that the adoption of FIT in practice is rare. The purpose of this study was to identify and clarify factors associated with the utilization of FIT data in the supervision of provisionally licensed counselors. An explanatory sequential mixed methods study design was used to explore …

Incentivizing And Re-Engaging Lapsed Health Club Members, Teresa Hurley, Corinne Faure, Seamus Kelly

Articles

Purpose – This quantitative research paper examined factors influencing re-engagement intentions and re-engagement behavior of lapsed health club members and identified which sales promotion incentives are most effective in re-engaging this lapsed member market. While previous studies examined reengagement intentions and re-engagement behavior in isolation, no research could be located which examined both simultaneously and the impact of promotion incentives in the health and fitness industry.

Design/methodology/approach – Study A (mail survey) examined re-engagement intentions of one hundred lapsed members of a medium size suburban health club. Study B (an experimental field study) measured actual true re-engagement behavior using price …

American Option Pricing: Optimal Lattice Models And Multidimensional Efficiency Tests, Qianru Shang, Brian Byrne

Articles

We introduce a set of lattice techniques to the Leisen‐Reimer and Tian binomial models with a view to accelerating computation time and improving accuracy of American Option valuation. A level of accuracy and efficiency combined can be achieved that surpass commonly used analytical analogues. We compare these efficient lattice models with analytical formulae for pricing different groups of options according to the deepness of American quality and moneyness. Our results reveal that counter to received wisdom, lattices constructs produce greater speed and accuracy for all option categories relative to the best performing closed form American analogues.

Co-Authoring Strategies In Business Research, Deirdre Mcquillan (Ed)

Books/Book Chapters

students to help assist their peers along the academic writing journey. This handbook addresses co-authoring strategies in business research. The students are discovering much to debate about co-authoring in academic writing. While co-authoring has shown to lead to higher research output and productivity for researchers, there are challenges. Not least ensuring a fair contribution of each author can be expected in an ethical approach. Recognising different co-authoring strategies is very helpful before embarking on a co-writing exercise. Strategic approaches to co-authoring might be because of multidisciplinary expertise that can speed up the socially constructed process of developing a paper. It …

How Principal Investigators’ Commercial Experience Influences Technology Transfer And Market Impacts, James Cunningham, Brendan Dolan, Matthias Menter, Conor O'Kane, Paul O'Reilly

Articles

Businesses can benefit from university–industry collaborations, yet they rarely take full advantage of them. Scientists who serve as principal investigators (PIs) act as the nucleus of university–industry collaborations and partner with industry to cocreate value. We conducted a case study of PIs at publicly funded research universities, institutes, and organizations in Ireland to explore how having commercial experience influences how PIs approach technology transfer and how they develop new business models, products, and services. We learned that PIs’ prior commercial experience influences how they approach their research, project work, and project selection and affects how they commercialize knowledge and outputs …

Perceived Overqualification And Task Performance:Reconciling Two Opposing Pathways, Allen Lee, Berrin Erdogan, Amy Tian, Sara Willis, Jie Cao

Business Faculty Publications and Presentations

In this study, we predict that higher levels of relative deprivation and higher levels of task mastery constitute two pathways through which perceived overqualification (POQ) has indirect and opposing effects on task performance. Further, we predict that occupational instrumentality, the degree to which the individual regards their job as a stepping tone to future career opportunities, will serve as a moderator for both pathways. Across two studies, as well as a supplementary study, we found evidence that POQ is positively associated with followers’ perceptions of both task mastery and relative deprivation. In both studies, we also found consistent evidence for …

The Regulation Of Cryptocurrencies: Between A Currency And A Financial Product, Hadar Y. Jabotinsky Dr.

Fordham Intellectual Property, Media and Entertainment Law Journal

Cryptocurrencies are electronically generated and stored currencies by which users can trade either real or virtual objects with one another. As these digital assets gain popularity, the issue of how to regulate them becomes more pressing. Cryptocurrencies are attractive due in part to their decentralized, peer-to-peer structure. This makes them an alternative to national currencies which are controlled by central banks. Given that these cryptocurrencies are already replacing some of the “regular” national currencies and financial products, the question then arises—should they be regulated? And if so, how? This paper draws the legal distinction between cryptocurrencies which are in fact …

Crummer Suntrust Portfolio Recommendations: Crummer Investment Management [2020], Gerardo Abril, James Bishop, Eddie Cutillas, Shawn Fletcher, Bobby Suchor

Crummer Truist Portfolios

The Crummer Investment Management team has the responsibility of managing the Crummer SunTrust Portfolio. Guided by the investment policy statement, our team's focus was on making appropriate investment decisions based on the portfolio's overarching objectives. This year, we were mindful of protecting the value of the portfolio during periods of economic decline. Achieving this objective will allow us to generate cash to support on-going donations to Crummer's scholarship program. In a time of unprecedented economic uncertainty, we have created an economic outlook for the rest of 2020 through Q1 2021. We gathered information, studied economic indicators, and carefully watched the …

Color And Color Placement Effects On Purchase Intent Of Loot Boxes In Video Games, Mackenzie Bland

Honors Undergraduate Theses

Research on the effects of color associations in gambling situations has especially come to the forefront in recent times with the rise of casinos and other sales techniques in which consumers do not know the outcome of their purchases. Loot boxes are a unique form of micro-transactions in video games where players are uncertain about the objects they will receive with their monetary purchase. The aim of this study is to explore the effects of color and color placement in ads on loot box purchase intent. It will contribute to research about color perception in marketing and will, more specifically, …

United States Department Of Defense Acquisition Of Leading-Edge Information Technology Services And The Impact Of Public Market Research On Efficiency And Effectiveness, Thomas Denning

West Chester University Doctoral Projects

This dissertation examines the acquisition of leading-edge IT services (LEITS), like those associated with cyber, agile software development, and cloud migration. In an effort to build on previous research, the purpose of this dissertation is twofold: to examine how Public Market Research impacts the LEITS acquisition process in the DoD and to discover strengths and value-added components that exist in the current government acquisition process leading to greater efficiency and effectiveness. Through a mixed methods approach, this dissertation provides recommendations for how to conduct the most efficient and effective LEITS acquisitions, striving to maximize a constrained budget, minimize time to …

Fare Free Public Transportation Bus Systems: An Examination Of Funding Strategies To Replace Passenger Fare Collection, Amy Vanguilder

West Chester University Doctoral Projects

American public transportation systems have been moving people for more than a century. To some, the transit bus may alleviate frustrations related to finding parking or having to pay expensive parking fees. To others, public transportation may be their lifeline for all travel needs including work, school, medical appointments, and even recreation. While these direct benefits assist those citizens that do use public transportation, public transportation can also bring other benefits indirectly to society in the form of decreased congestion and pollution. As more and more people begin using public transportation systems, they will soon find that public transportation systems …

Data-Driven Decision-Making: An Analysis Of Needs Assessment Methodology In Northwestern Pennsylvania Nonprofit Organizations, Jason Brady

West Chester University Doctoral Projects

This research examines the community needs of a specific region, Northwestern Pennsylvania, in order to determine how well the community’s current social needs are being addressed by nonprofit organizations in this area. A comprehensive review of related literature is provided in order to establish a theoretical framework for this topic. This background is utilized in the development and execution of a community needs assessment for the Northwest Pennsylvania region. This assessment, presented in the form of an online survey, resulted in 714 unique responses within the selected region. Quantitative and qualitative methods are applied to the gathered data in order …

Using Input From Landlords Participating In The Dothan Housing Authority's Housing Choice Voucher Program (Hcvp) To Streamline Operations And Increase Retention, Michael C. Threatt

West Chester University Doctoral Projects

The Housing Choice Voucher Program (HCVP) is a public-private partnership between a landlord, voucher holder, and a Public Housing Authority (PHA). However, this public-private partnership appears to be a two-sided partnership instead of a three-way partnership as the HCVP was designed. Over 110,000 landlords have withdrawn from the HCVP since 2009, which has negatively affected housing choices for voucher holders. This phenomenon of landlords leaving the HCVP is a catastrophe problem for the rental housing crisis that is a part of the larger affordable housing crisis. The perception of institutional bureaucracy for landlords is their reality, and the unintended consequence …

Nebraska Farm Real Estate Market Highlights 2019-2020, Jim Jansen, Jeffrey Stokes

Extension Farm and Ranch Management News

Introduction

The Nebraska Farm Real Estate Market Highlights 2019-20 report represents the 42nd edition to the annual series. These reports provide an important insight on agricultural land market dynamics for stakeholders across Nebraska. In today’s market, where market transactions exceeding $1 million dollars are the norm, objective market information and analysis is more critical than ever. The focus of the report continues to be on providing unbiased information for agricultural land values and rental rates so industry participants can make educated and informed decisions.

This year, the February 2020 survey of nearly 120 expert panel members from across the state …

The Pga Golf Management Student Club At The University Of Nebraska-Lincoln: 2020-2021 Constitution, Bylaws, And Regulations

Golf Management Program: Publications

The 2020-2021 constitution, bylaws, and regulations of the PGA Golf Management Student Club at the University of Nebraska-Lincoln.

2020 Nebraska Business

College of Business: Trade Publications

2020 Nebraska Business

Turning The Tides - An Examination Of The Red Tide Epidemic In Florida, Dahlia Lilleslåtten

Honors Program Theses

Southwest Florida’s red tides are characterized by patches of maroon-colored water, respiratory irritants, and elevated levels of marine mortalities. While a natural phenomenon, red tide has a devastating impact on aquatic ecosystems that become overwhelmed with dense aggregations of unicellular organisms and the subsequent brevetoxins that are released into the air. ​This paper reviews recent research on the Gulf Coast’s red tide epidemic in an attempt to fully understand the cause of the heightened intensity, frequency, and duration of algal blooms. It goes on to highlight the Sanibel and Captiva Islands’ rich history in conservation, and how this foundation of …

The Impact Of Gender Diversity And Tokenism On The Attractiveness Of An Organization, Lilly Thuma

Undergraduate Honors Thesis Collection

The purpose of this study was to look at how variations in the gender diversity of the top management team of an organization will influence the perceived attractiveness and advancement opportunities job applicants see in the organization. College students reviewed a job posting that displayed three variations of gender diversity on the top management team (equal gender representation, all male gender diversity, and token female gender diversity), and either included or lacked a statement about the organization’s commitment to hiring a gender diverse work force. Participants reviewed the information about the job and then completed a questionnaire assessing the organization’s …

2020-2020 Wrsg Award Winner Announcement, Department Of Geosciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

 Congratulations to Porcha McCurdy, ETSU Geosciences graduate student, for winning the 2020 Water Resources Specialty Group Student Research Paper Award from the American Association of Geographers for her paper "Analyzing inclement weather impacts in water quality in Sinking Creek, Watauga Watershed, East Tennessee" https://peasemike.wixsite.com/wrsg/awards

Effect Of The University On The Social Entrepreneurial Intention Of Students, Carlos Bazen, Hannah Gaultois, Arifusalam Shaikh, Katie Gillespie, Sean Frederick, Ali Amjad, Simon Yap, Chantel Finn, James Rayner, Nafisa Belal

New England Journal of Entrepreneurship

Purpose – The study aims to test the applicability of a variant of the model proposed by Hockerts (2017) for assessing the social entrepreneurial intention (SEI) of male and female students. It extends the model by incorporating the university’s environment and support system (ESS) as an additional more distal construct. The university’s ESS, coupled with the experience with social, cultural and environmental issues can affect SEI by influencing the more proximal precursors of empathy towards others, perceived self-efficacy, perceived community support and social, cultural and environmental responsibility. Design/methodology/approach – A structured non-disguised questionnaire was administered to students at a Canadian …

Overconfidence: A Common Psychological Attribute Of Entrepreneurs Which Leads To Firm Failure, Robert Paul Singh

New England Journal of Entrepreneurship

Purpose – There has been significant growth in entrepreneurship research over the past several decades. Yet with all of the knowledge gained and presumably improved training of would-be entrepreneurs, firm failure rates remain persistently high. It is argued here that the historical and continued research focus on successful entrepreneurs has limited the field. Entrepreneurs are often considered to possess uniquely positive capabilities relative to the general population; this paper explores the possibility that the majority of entrepreneurs suffer from overconfidence and that this leads most entrepreneurs to make “bad bets” that result in underperformance and firm failure. Design/methodology/approach – In …

Gender Differences And New Venture Performance, Mayank Jaiswal

New England Journal of Entrepreneurship

Purpose – This study compares the performance of female majority-owned new ventures (FNV) vs. male majority-owned new ventures (MNV). It analyzes the differences in levels of variables such as education, the same industry work experience of owners, and other venture level attributes between FNVs and MNVs. More importantly, this study employs decomposition techniques to determine the individual contribution from the intergender difference of each attribute on the performance of the new venture. For example, the study finds that, on average, the owners of an MNV possessed 3.4 years more of the same industry work experience than their FNV counterparts. This …