Business Commons^™

Gambling Or Skill: Taxation Issues Surrounding The Daily Fantasy Sports Industry, Keith Lowe, Benjamin B. Boozer Jr.

Southern University College of Business E-Journal

With a waxing interest in sporting events, participants are increasingly supplementing passive viewing with a more active role. Fantasy sports leagues have burgeoned as a result, with corresponding increases in live game attendance and media consumption across platforms. Fantasy bettors seek financial gain through the ability of athletes and the likelihood of their team performing well in a sporting event. A major legislative concern within this industry is whether these activities are considered gambling, with its related stigma, or otherwise just a type of sporting activity. More importantly, gambling has a long history as a major source of tax revenue …

Minority And Women Small Business Owners Need Increased Access To Equity Capital, Kurt Stanberry

Southern University College of Business E-Journal

The coronavirus pandemic has been disproportionately difficult for small businesses owned by women and minorities (MWBE’s). Exacerbating the problem is that MWBE’s face multiple obstacles to overcome in the process of attempting to raise equity capital, an important and necessary step to weather a business downturn in a period of recession. Congress initially addressed the equity capital challenge for MWBE’s in 2012 when it passed the JOBS Act. However, that program has turned out to be only moderately successful, and the U.S must do more to facilitate the access to equity capital for minority and women entrepreneurs, especially in light …

Are The Vision Statements Of Fortune 50 Companies Convincing? You Can Make That Decision., James Schaap, Angel F. González

Southern University College of Business E-Journal

The purpose of the study is to provide a background for describing and explaining organizational vision statements. The corporations selected were on the 2019 Fortune 500 list. Of that list, the researchers specifically looked at all revenues, net profits (as percentages), and vision statement word counts for the Fortune 50 companies—for 2019. The study also looked at the vision statement word counts for all Fortune 500 companies whose net profits were equal to or greater than the top performing Fortune 10 companies—for 2019. The findings show that the top 10 of the Fortune 50 companies have, on average, lower vision …

Tesla Vs. Its Stock Price: “Herd Theory” At Work?, Yun Cheng, Carroll Griffin

Southern University College of Business E-Journal

Since its inception in 2003, Tesla, Inc. has striven to be more than simply an electric automobile manufacturer. Since its first release in 2008 (the luxury Roadster), the company has introduced several additional high-end models as well as a much anticipated mid-priced model. Its vehicles consistently receive enthusiastic reviews from consumer analysts and industry publications alike. Perhaps as a reflection of its continued innovation and product-line expansion, as well as investor optimism regarding the company’s future prospects, its stock price has risen to extraordinary levels. However, despite all of this apparent success and highly-valued stock, Tesla has generated relatively little …

The Role Of Institution Based Trust In Iot Environment: A Theoretical Model, Anupam K. Nath

Southern University College of Business E-Journal

Internet of Things (IoT) is rapidly gaining popularity at the industrial as well as personal level. This rapid adoption of IoT has created privacy, security, and other relevant concerns. In this paper, we develop a theoretical model based on the Trust-based model that can help us understand a user's adoption of an IoT device.

Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield

Southern University College of Business E-Journal

We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.

The Growth Of The Native American Gaming Industry: An Update, James Schaap, Angel F. González

Southern University College of Business E-Journal

In the late 1970s, several Indian tribes established bingo operations to raise revenues to fund tribal governments. In 1987, in California v. Cabazon Band of Mission Indians, the U.S. Supreme Court upheld one of the most significant turning points for tribal governments: the legal right of Native American tribes to offer gaming on reservation lands, free of state interference. By 2001, gaming had become one of the fastest-growing sectors of the U.S. tourism industry. As of 2008, Indian gaming revenues topped $26.7 billion. The last few years have seen tremendous growth in the gaming industry, both in the number of …

2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal

Southern University College of Business E-Journal

The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …

How Perception-Based Decisions Can Negatively Shape Your Leadership Performance (Decision-Making And Behavior), Vincent Jemison

Southern University College of Business E-Journal

In present-day, one of the most subtle means political leaders use to influence their base of supporters is through verbal communication. With this in mind, research shows that over the past two years, some political leaders have increasingly relied on “transferring their perception onto their base of followers, which often negatively stimulates, arouses and shapes an individual’s performance” (decision-making and behavior). In addition, to the detriment of our society, when political leaders transfer their perception onto their base of followers, they often misjudge the sensitive consequences of their prospective outcomes. Here for the first time, research now shows that a …

Do Fortune 50 Companies Have Compelling Mission Statements? We Will Let You Decide!, James Schaap, Joshua L. Schaap

Southern University College of Business E-Journal

The purpose of this study is to present a background that describes and explains organizational mission statements. From a design standpoint, the corporations selected, via the Internet, were listed on the 2019 Fortune 500 list. Of that list, we specifically looked at all the revenues, net profits (i.e., shown in percent), and mission statement word counts of the Fortune 50 companies—for 2019. We also looked at the mission statement word counts for all Fortune 500 companies who had a net profit, shown in percent, of equal to or greater than the top performing Fortune 10 companies—for 2019. Our findings showed …

The Balance Sheet Healthcare Model For African American Communities, Winifred D. Scott

Southern University College of Business E-Journal

Appalled by the over-representation of the African-American community with diseases of the heart, lungs, blood, liver, kidneys, and intestines this paper presents an innovative model, Balance Sheet Healthcare Model, using an accounting framework as a way of thinking about the body and the effects of food consumption choices, to control and lower healthcare costs and increase individual’s wellbeing.

Improving The Format Of Financial Tables, Joseph Donelan

Southern University College of Business E-Journal

This paper empirically examines the effects of information format on human judgment accuracy. The theoretical framework is based on the lens model of human judgment (Brunswick, 1952). An experimental design is used to test for differences in human judgment accuracy in a bond rating task. The results indicate that the use of certain table simplification techniques does not improve decision accuracy.

African American Law Firms And The Importance Of Strategic Advertising, Jamie Pleasant, Paul Brown

Southern University College of Business E-Journal

African American (AA) law firms in the 21st century have found themselves competing for market sustainability in a majority led industry that spends billions on advertisements (Li 2017). AA attorneys as a whole are continuously finding themselves collectively pouring millions of dollars in radio and television advertisements in order to acquire new clients to survive. Interestingly, no sound advertisement strategy is usually executed by these well intended but misguided law firms at the majority and minority levels and both types of firms end up spending a lot of valuable money in various media outlets that produce little or no positive …

The Glass Ceiling: Is It Being Shattered?, James Schaap

Southern University College of Business E-Journal

The purpose of this descriptive and informative study is to determine whether women are breaking through the glass ceiling today in business. This informative report presents a synthesis of research from 63 writers over the past 25 years. We also wrote a brief review of 22 different commentaries about the glass ceiling. Although there is some evidence that the glass ceiling is cracking in many institutions, women continue to be under-represented in senior leadership. Many research articles continue to emphasize the need to reduce institutional bias through overhauling hiring and promotion practices and training awareness of implicit cognitive bias. Leader …

Supreme Court Ruling In South Dakota V. Wayfair Inc. Updates Physical Nexus Standards And Sales Tax Collection Policies, Keith Lowe, Cassandra W. Chandler, Julie Staples

Southern University College of Business E-Journal

In the case of South Dakota v. Wayfair Inc., the U.S. Supreme Court overturned controlling cases addressing standards and guidelines for sales tax collections. These precedent cases, in existence for decades, formed the basis for competitive advantages that the E-commerce industry held over traditional commerce. These two cases held that an out-of-state seller’s liability to collect and remit sales tax to the consumer’s respective state depended on whether the seller had a physical presence in that state. This research paper examines several issues leading to this recent Supreme Court decision. Additionally, coordinated state efforts in 2000 led to what would …

Medical Demand Chain Performance And Treatment Service Levels For Wounded Military Personnel: Supply Chain Problem Or Systemic Bureaucratic Inefficiency?, P. Richard Martin, Dennis S. Edwards

Southern University College of Business E-Journal

In light of the 2014 VA crisis, this paper began as an outsider’s perspective of how the Department of Veterans Affairs could reduce patient wait times and streamline its processes through private sector supply chain management. As our research progressed, however, it became increasingly apparent that there were systemic inefficiencies in the VA system that existed well before the issues at the Phoenix facility were made public. This paper details some of the history of that mismanagement during troop demobilization and continuing care of veterans. We conclude by highlighting possible solutions from commissioned studies about the crisis, as well as …

Medical Marijuana And The Workplace Impact: Guidelines For Revising Employment Policies, Anthony Mcmullen, K. Michael Casey

Southern University College of Business E-Journal

With more states legalizing the use of medical marijuana, employers may have adjust their workplace policies to ensure that their employees are adequately protected while at the same time protecting the rights of those who have been prescribed marijuana. This is a challenge given the varying laws from state to state as well as the continued criminal prohibition on federal law. This articles reviews some of the early case law in this area and provides employers with some tips on how to address the issue of accommodating medical marijuana users.

S.T.A.R. Performance: A Quantitative Exploration Of Behavioral Responses In Simulated Selection Interviews, Lori Boyer, Jamie Pleasant, Donald Vest

Southern University College of Business E-Journal

The purpose of this article is to provide insight into candidate interview responses.

Competences Desired By Employers Of Human Resources Management In Louisiana: Implications For Improving Electronic Resumes For Job Seekers, Adelina Kaliba

Southern University College of Business E-Journal

A resume is a medium that summarizes job seekers’ competences, and it is the first item that captures an employers’ attention. Since most employers are using employment-related online search engines, to be matched with qualified applicants, resumes should contain keywords that are related to job descriptions. I analyzed descriptions of 1,059 human resources jobs advertised on indeed.com by employers located in Alexandria, Baton Rouge, Lafayette, Monroe, New Orleans, and Shreveportthe main metropolitan cities in Louisiana. I used different data exploratory and visualization techniques to summarize the data and then applied latent semantic analysis (LSA) to extract vocabularies that employers use …

Exports Of U.S. Oil And Natural Gas Are Rapidly Increasing, Kurt Stanberry, Forest Aven

Southern University College of Business E-Journal

This paper focuses on important policy issues related to oil and gas exports, and evaluates the potential effect of recent policy changes in federal law. The changes have the potential to help reverse the U.S. balance of trade deficit at the heart of the current debate on global trade. As a corollary, increased energy exports would also benefit state and local economies in energy producing and exporting states such as Texas and Louisiana.

Osborn Barr Paramore Establishes Emily Suttles Endowed Scholarship, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Ada News - 06/13/2022, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

2022-June-13-James H. Quillen Chair Of Excellence In Teaching And Learning, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (June 13, 2022) – East Tennessee State University’s Clemmer College has announced that Dr. Dawn A. Rowe will serve as the James H. Quillen Chair of Excellence in Teaching and Learning. She will assume her position on July 1, 2022.

The James H. Quillen Chair of Excellence in Teaching and Learning, originally established in 1994, is an endowed chair in the Clemmer College created specifically to address issues related to teaching, its relationship to learning and innovative practice and problem solving to enhance the future and quality of life in the region and beyond. It honors former …

Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment, Mohammad Alkhamees

USF Tampa Graduate Theses and Dissertations

Prior research has established that analysts serve as an important monitor of managementand improve the quality of firms’ financial reporting. In this study, I utilize the natural experiment resulting from the mergers and closures of brokerage houses, to examine whether this exogenous change in firms’ information environment impacts the audit process. Specifically, I examine whether reductions in analyst coverage have an effect on auditor effort proxied by audit fees and audit report lag, as well as financial reporting quality, measured by future restatements. I find that client firms pay significantly higher audit fees following an exogenous reduction in analyst coverage …

Editorial, Michael E. Whitman, Herbert J. Mattord, Hossain Shahriar

Journal of Cybersecurity Education, Research and Practice

Since 2016, it has been the mission of the Journal of Cybersecurity Education, Research, and Practice (JCERP) to be a premier outlet for high-quality information security and cybersecurity-related articles of interest to teaching faculty and students. This is the 12^th edition of the (JCERP) and, as ever, we are seeking authors who produce high-quality research and practice-oriented articles focused on the development and delivery of information security and cybersecurity curriculum, innovation in applied scholarship, and industry best practices in information security and cybersecurity in the enterprise for double-blind review and publication. The journal invites submissions on Information Security, Cybersecurity, …

Honey Tree: A Neo-Soul Album, Artist & Musical Development Through The Electronic Press Kit, Raine Welterlen

University Honors Theses

This paper describes the process of preparing a Neo-Soul album for public release including monetization, marketing, arrangement, and production.

Understanding Different Biases That Affect Theinvestor Decision Behaviour, Ashi Bansal, Kritika Arora, Manasi Mishra, Mohammad Haider, Shubham Sharma, Simran Gupta, Nidhi Singh

Management Dynamics

No abstract provided.

Role Of Financial Literacy And Self-Efficacy On Bias And Investment Decision Making, Ananya Tripathi, Niharika Agrawal, Kaushik Sharma, Gaurav Pandey, Shivam Verma, Smally ., Shrishti Mittal, Nidhi Singh

Management Dynamics

No abstract provided.

Behavioural Finance Effect On Stock Price Trends During Covid-19 Pandemic, Arpita Jain, Siddhi Agrawal, Simanta Goswami, Sidhant Banga, Suryakant Kumar, Nidhi Singh

Management Dynamics

No abstract provided.

Open Science Practices In Gambling Research Publications (2016–2019): A Scoping Review, Eric R. Louderback, Sally M. Gainsbury, Robert M. Heirene, Karen Amichia, Alessandra Grossman, Bo J. Bernhard, Debi A. Laplante

International Gaming Institute Faculty Research

The replication crisis has stimulated researchers around the world to adopt open science research practices intended to reduce publication bias and improve research quality. Open science practices include study pre-registration, open data, open access, and avoiding methods that can lead to publication bias and low replication rates. Although gambling studies uses similar research methods as behavioral research fields that have struggled with replication, we know little about the uptake of open science research practices in gambling-focused research. We conducted a scoping review of 500 recent (1/1/2016–12/1/2019) studies focused on gambling and problem gambling to examine the use of open science …