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2025

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Full-Text Articles in Business

Decision Approach To Acrs, Earl F. Davis, Caroline D. Strobel May 2025

Decision Approach To Acrs, Earl F. Davis, Caroline D. Strobel

Tax Adviser

No abstract provided.


Prepaid Idc And Keller—What Happened To Previous Criteria?, Gary M. Choate, Donald J. Massoglia, John H. Tomplins May 2025

Prepaid Idc And Keller—What Happened To Previous Criteria?, Gary M. Choate, Donald J. Massoglia, John H. Tomplins

Tax Adviser

No abstract provided.


Fan Perceptions Of Dynamic Ticket Pricing In Professional Sports: The Impact Of Transparency, Incentives, And Demographics, Joshua Greer, Nicholas Zoroya May 2025

Fan Perceptions Of Dynamic Ticket Pricing In Professional Sports: The Impact Of Transparency, Incentives, And Demographics, Joshua Greer, Nicholas Zoroya

The COSMA Journal

Abstract

Dynamic Ticket Pricing (DTP) has become a widely implemented strategy in professional sports, allowing organizations to adjust ticket prices based on demand fluctuations. While DTP optimizes revenue generation for teams, its impact on fan perceptions, purchasing behavior, and loyalty remains a crucial consideration. This study examines the influence of age, gender, pricing transparency, and promotional incentives on fans’ perceptions of fairness, trust, and purchasing decisions within a dynamic pricing model.

A total of 57 participants completed a survey assessing their attitudes toward DTP. Key areas of analysis included perceived fairness, willingness to pay for high-demand games, trust in pricing …


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Peter J. Gavagan May 2025

Thumbtax, Peter J. Gavagan

Tax Adviser

No abstract provided.


S Corporation Opportunities For Oii And Gas Tax Shelters After Ssra, Bruce Bernard May 2025

S Corporation Opportunities For Oii And Gas Tax Shelters After Ssra, Bruce Bernard

Tax Adviser

No abstract provided.


Leasing Pursuant To The Sale Of A Personal Residence: A Prudent Means Of Coping With A Depressed Housing Market?, Ray A. Knight, Lee G. Knight May 2025

Leasing Pursuant To The Sale Of A Personal Residence: A Prudent Means Of Coping With A Depressed Housing Market?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.


Tax Clinic, Henry J. Ferrero Jr. May 2025

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.


Irs Rulings Could Pose Threat To R&D Limited Partnerships, Kevin H. Begley, William J. Lancaster May 2025

Irs Rulings Could Pose Threat To R&D Limited Partnerships, Kevin H. Begley, William J. Lancaster

Tax Adviser

No abstract provided.


Foreign Sales Corporations: The Disc Replacement, Linda Stillabower, Julian G. Buck, James D. Cigler May 2025

Foreign Sales Corporations: The Disc Replacement, Linda Stillabower, Julian G. Buck, James D. Cigler

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 15, Number 11, November 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 11, November 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, Peter J. Gavagan May 2025

Thumbtax, Peter J. Gavagan

Tax Adviser

No abstract provided.


Washington Report: Aicpa Testifies On Generation-Skipping Transfer Tax Proposals, Kenneth F. Thomas, William R. Stromsem May 2025

Washington Report: Aicpa Testifies On Generation-Skipping Transfer Tax Proposals, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Optimizing The Selection Between Full Or Reduced Investment Tax Credits And Optional Sec. 179 Expensing, David G. Harris, Ronald C. Maiorano May 2025

Optimizing The Selection Between Full Or Reduced Investment Tax Credits And Optional Sec. 179 Expensing, David G. Harris, Ronald C. Maiorano

Tax Adviser

No abstract provided.


Charitable Contributions Of A Partnership Interest—Is It Better To Give Than Receive?, Donald J. Massoglia, Gary M. Choate May 2025

Charitable Contributions Of A Partnership Interest—Is It Better To Give Than Receive?, Donald J. Massoglia, Gary M. Choate

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2025

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Tax Accounting Under The Deficit Reduction Act Of 1984, Nicholas A. Nesi May 2025

Tax Accounting Under The Deficit Reduction Act Of 1984, Nicholas A. Nesi

Tax Adviser

No abstract provided.


Interest-Free Loans After The Deficit Reduction Act Of 1984, Linda Weindruch, Kim Smith May 2025

Interest-Free Loans After The Deficit Reduction Act Of 1984, Linda Weindruch, Kim Smith

Tax Adviser

No abstract provided.


Sustainability Challenges In The Semiconductor Industry Due To Geopolitical Tension, Malcolm M. Williams May 2025

Sustainability Challenges In The Semiconductor Industry Due To Geopolitical Tension, Malcolm M. Williams

Sustainable Supply Chain Management

This work examines how the valuable and sensitive semiconductor industry demonstrates the intersectionality of geopolitics, economic strategy, and environmental sustainability. It traces historical developments in semiconductor supply chains, highlights the global impact of U.S.-China tensions, and explores how sustainability goals are being reshaped by regional security policies. Using frameworks like Life Cycle Assessment (LCA), the Triple Bottom Line, and Impact Assessment, the chapter assesses the industry’s water and energy demands, carbon emissions, and trade disruptions. The analysis culminates in a discussion of policy recommendations aimed at balancing national security with sustainable innovation. Readers are encouraged to consider the broader consequences …


Enhancing Consumer Trust In Displayed Information Through Digital Price Tags In Retail Marketing, Mark Yi-Cheon Yim, Sukki Yoon May 2025

Enhancing Consumer Trust In Displayed Information Through Digital Price Tags In Retail Marketing, Mark Yi-Cheon Yim, Sukki Yoon

Marketing Department Faculty Journal Articles

Although digital price tags have been widely adopted in many brick-and-mortar retailers, our understanding of their optimal use remains limited. Considering their ability to easily update prices and promotional messages remotely, concerns have emerged regarding consumer trust in the displayed information. This study examines the role of digital price tags in retail marketing, with a particular focus on their effectiveness in building consumer trust in displayed information. To explore this, three online experiments are conducted to investigate strategies for enhancing consumer trust in the use of digital price tags. Studies 1a and 1 b provide evidence that digital price tags …


Does A Star Player’S Jewelry Matter? An Analysis Of Nba Real Team Value, Brandon C. Penticoff May 2025

Does A Star Player’S Jewelry Matter? An Analysis Of Nba Real Team Value, Brandon C. Penticoff

Undergraduate Economics Working Paper Series

This study dives into the financial and sport factors that impact team market value and revenue. This study's results confirm that star players significantly enhance team value, with NBA Superstars adding nearly $500 million annually. This study discovered the prominence of a Principal-Agent Problem between star players and NBA front offices over the issue of championship pursuit. The analysis also identifies an optimal style of play for revenue generation, but that could oppose longer-term team value. These findings have critical implications for NBA front offices, owners, and coaching staffs.


Leveraging College Men’S Sports Betting Experiences To Inform Responsible Gambling: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan May 2025

Leveraging College Men’S Sports Betting Experiences To Inform Responsible Gambling: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan

UNLV Gaming Research & Review Journal

College students are especially vulnerable to the harms associated with sports betting. Responsible Gambling (RG) strategies aim to mitigate these harms. However, research on the relevance and adoption of RG strategies among college students is limited and lacks insight from consumer experiences. The current study conducted a qualitative investigation to examine the experiences of college men who sports bet to provide guidance on how these experiences can subsequently inform RG. Three online focus groups with college men who sports bet (n = 12) were conducted using a semi-structured interview guide. Discussions were recorded, transcribed, and analyzed using an open …


Forced Labor In Apple's Iphone Supply Chain, Frederick Jozaitis May 2025

Forced Labor In Apple's Iphone Supply Chain, Frederick Jozaitis

Sustainable Supply Chain Management

A deep dive into forced labor in Apple's supply chain process


The Tax Adviser, Volume 15, Number 10, October 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 10, October 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, Nicholas J. Fiore May 2025

Thumbtax, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Flat-Rate Income Tax And Alternative Tax Systems, Kenneth F. Thomas, William R. Stromsem May 2025

Washington Report: Aicpa Comments On Flat-Rate Income Tax And Alternative Tax Systems, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Irs Viewpoint: Innovations In Filing Tax Returns: New Approaches For Computer-Prepared Returns, Frank M. Malanga May 2025

Irs Viewpoint: Innovations In Filing Tax Returns: New Approaches For Computer-Prepared Returns, Frank M. Malanga

Tax Adviser

No abstract provided.


Tax Clinic, Morris Engel May 2025

Tax Clinic, Morris Engel

Tax Adviser

No abstract provided.