Business Commons^™

Protecting Low-Income Consumers In The Era Of Digital Grocery Shopping: Implications For Wic Online Ordering, Qi Zhang, Priyanka Patel, Caitlin M. Lowery

Community & Environmental Health Faculty Publications

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is now expected to allow participants to redeem their food benefits online, i.e., via online ordering, rather than only in-store. However, it is unclear how this new benefit redemption model may impact participants’ welfare since vendors may have an asymmetric information advantage compared with WIC customers. The WIC online ordering environment may also change the landscape for WIC vendors, which will eventually affect WIC participants. To protect WIC consumers’ rights in the new online ordering model, policymakers need an appropriate legal and regulatory framework. This narrative review provides that …

Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel

Senior Honors Projects, 2020-current

There are several people I would like to thank for their assistance in my Honors Capstone research and the writing of this Honors Thesis. First and foremost, I would like to thank my project advisor, Professor Fernando Pargas, for his assistance in planning my research and his continued support and input over the past few months. I would also like to thank my readers, Dr. Laura Leduc and Professor Robert Eliason for offering up their time to read my thesis and provide insightful feedback. Additionally, I would like to thank Elizabeth Price, the research librarian for the College of Business …

"We're Cool" Statements After Omnicare: Securities Fraud Suits For Failures To Comply With The Law, James D. Cox

Faculty Scholarship

As part of a symposium celebrating the multiple contributions of the late Alan Bromberg, this article examines implications flowing from the Supreme Court’s recent decision in Omnicare Inc. v. Laborers District Council Construction Industry Pension Fund. Because Omnicare lands so squarely on the Court’s earlier opaque opinion in Virginia Bankshares, Inc. v. Sandberg addressing the treatment of the materiality of opinion statements, Omnicare is the new currency in the realm that will have far-reaching implications. In Virginia Bankshares, the Supreme Court quickly concluded shareholders would attach significance to the board of directors’ statement that the cash-out merger …

The Impact Of Local Predatory Lending Laws On The Flow Of Subprime Credit, Giang Ho, Anthony Pennington-Cross

Anthony Pennington-Cross

Local authorities in North Carolina, and subsequently in at least 23 other states, have enacted laws intending to reduce predatory and abusive lending. While there is substantial variation in the laws, they typically extend the coverage of the Federal Home Ownership and Equity Protection Act (HOEPA) by including home purchase and open-end mortgage credit, by lowering annual percentage rate (APR) and fees and points triggers, and by prohibiting or restricting the use of balloon payments and prepayment penalties. Empirical results show that the typical local predatory lending law tends to reduce rejections, while having little impact on the flow (application …

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service

Federal Publications

No abstract provided.

Social Implications Of Wearable Computing And Augmediated Reality In Every Day Life (Ieee Symposium On Technology And Society, Istas13), Katina Michael

Associate Professor Katina Michael

It was in July 2012 that Steve Mann and I corresponded on the possibility of hosting a conference on wearable computing in Toronto, Canada. Steve had just returned home from a family holiday to France and publicly blogged about an unfortunate incident that had happened to him while away. On 17th July 2012 he posted: “Physical assault by McDonald’s for wearing Digital Eye Glass”. We both knew the timing was right for such an event that was not just a technical engineering or applied orientation on the theme of smart worlds, but an event that would grapple with the dichotomies …

Legal And Ethical Implications Of Corporate Social Networks, Gundars Kaupins, Susan Park

Gundars E. Kaupins

Corporate social networking sites provide employees and employers with considerable opportunity to share information and become friends. Unfortunately, American laws do not directly address social networking site usage. The National Labor Relations Act, civil rights laws, and various common law doctrines such as employment at-will and defamation provide the pattern for future social networking laws. Ethical considerations such as productivity, security, goodwill, privacy, accuracy, and discipline fairness also affect future laws. Corporate policies on corporate social networking should balance the employer‘s and employee‘s interests. Existing laws and ethical issues associated with social networking should impact social networking policies related to …

Mortgage Product Substitution And State Anti-Predatory Lending Laws: Better Loans And Better Borrowers?, Raphael W. Bostic, Souphala Chomsisengphet, Kathleen C. Engel, Patricia A. Mccoy, Anthony Pennington-Cross, Susan M. Wachter

Finance Faculty Research and Publications

Mounting foreclosures and disclosures of abusive lending practices led many states to adopt new anti-predatory lending (APL) laws. Researchers have examined the impact of such laws on credit flows and the cost of credit. This research extends the literature by examining whether the market responded to these laws by substituting different mortgage products for those restricted by APL provisions. The evidence indicates that the laws were effective in restricting loans with targeted characteristics, and that the market substituted other product types to maintain access to credit and affordability in the face of these restrictions. The laws reduced the involvement of …

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service

Federal Publications

No abstract provided.

Hospitality And Destination Marketing's Role In Medical Tourism: A Call For Research, Dan Cormany

Faculty Publications

Like business travel, where the primary focus is on business and travel is the simply the conduit by which it is performed, medical tourism is a growing trend in which individuals journey to foreign countries primarily to secure specific medical procedures or health benefits. The medical tourist is a newly defined segment of the travel industry, and while still small in numbers, is growing rapidly. This paper seeks to identify research questions related to the hospitality elements that contribute to the medical tourism experience. The answers to these may aid hoteliers, tourism operations, and visitor bureaus better understand, service and …

Legal And Ethical Implications Of Corporate Social Networks, Gundars Kaupins, Susan Park

Management Faculty Publications and Presentations

Corporate social networking sites provide employees and employers with considerable opportunity to share information and become friends. Unfortunately, American laws do not directly address social networking site usage. The National Labor Relations Act, civil rights laws, and various common law doctrines such as employment at-will and defamation provide the pattern for future social networking laws. Ethical considerations such as productivity, security, goodwill, privacy, accuracy, and discipline fairness also affect future laws. Corporate policies on corporate social networking should balance the employer‘s and employee‘s interests. Existing laws and ethical issues associated with social networking should impact social networking policies related to …

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service

Federal Publications

No abstract provided.

The Impact Of Local Predatory Lending Laws On The Flow Of Subprime Credit, Giang Ho, Anthony Pennington-Cross

Finance Faculty Research and Publications

Local authorities in North Carolina, and subsequently in at least 23 other states, have enacted laws intending to reduce predatory and abusive lending. While there is substantial variation in the laws, they typically extend the coverage of the Federal Home Ownership and Equity Protection Act (HOEPA) by including home purchase and open-end mortgage credit, by lowering annual percentage rate (APR) and fees and points triggers, and by prohibiting or restricting the use of balloon payments and prepayment penalties. Empirical results show that the typical local predatory lending law tends to reduce rejections, while having little impact on the flow (application …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.

Adviser's Guide To Tax, Health Care And Legal Issues For Aging Clients, Ezra Huber

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2004, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

The Relationship Between The Government And Developmental Ngos, Nevine Ellia Mikhael Bishai

Archived Theses and Dissertations

This thesis discusses the relationship between the government and developmental NGOs in Egypt with a close study of the level of coordination between NGOs and the Ministry of Social Affairs. The thesis is submitted to the Management Department at the American University in Cairo by Nevine Ellia Mikhael Bishai under the supervision of Dr. E. H. Valsan, Director of the Public Administration Program. The research tries to examine the inter-organizational relations in terms of coordination between the government and NGOs and how this kind of coordination can be improved. Five main aspects are tackled, these include:

I.Establishment and registration

2. …

Digest Of State Accountancy Laws And State Board Regulations - 2002, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service

Federal Publications

No abstract provided.

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2001, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

An Empirical Analysis Of Taxpayers' Attitudes And Behavioral Intentions Regarding Compliance With Federal Income Tax Laws, Stanley Wayne Hays

Doctoral Dissertations

The purpose of this study was to analyze variables that potentially affect taxpayers' attitudes about income tax compliance. Phase one of the study focused on the relationships between four groups of variables and ethical perceptions of compliance behaviors. The four groups of variables follow: demographic variables such as age, education, and household income; personal characteristic variables such as idealism, relativism, conservatism, and religiosity; situational variables including an overall attitude about paying federal income taxes and impressions of the effectiveness of a number of law changes intended to make the IRS more responsive; and, consequential variables comprised of five dimensions of …

Digest Of State Accountancy Laws And State Board Regulations - 2000, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2000 December, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 2000, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.