Business Commons^™

Analysis Of Regional Tax Potential Of Pamekasan Regency, Damas Dwi Anggoro, Indriani Indriani, Wilopo Wilopo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded …

Learning Abroad In Action: A Case Study Of Sport In England, Jacob K. Tingle

School of Business Faculty Research

Many universities have moved towards the faculty-led short-term study abroad model to maximise the student experience and also to be intentional about including student populations who may not study abroad because of some hesitation or barriers. Specifically, these programmes are an effective way to provide students an opportunity to explore international learning in a way that is more accessible. This chapter presents a case study of a successful short-term study abroad model and includes syllabus language and recommendations for faculty who want to create a short-term class. Specifically, information is presented about four distinct elements a short-term class should include: …

The Urgency Of Sugar Sweetened Beverages Excise Policy: A Literature Study For Implementation In Indonesia, Mohamad Luhur Hambali

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied …

The Effect Of Institutional Ownership, Fiscal Loss Compensation, And Accounting Conservatism On Tax Avoidance, Kenny Ardillah, Yohanes Halim

Journal of Accounting Auditing and Business

This research intends to examine the impact of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The sample collection procedure used is purposive sampling. The sample of this research is mining companies listed on the Indonesia Stock Exchange from 2016-to 2019. Procedure analysis was used in this research is multiple linear regression. The research findingsindicateno effect of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance. The implications of this research are to provide information for management to make decisions by considering the impact of each …

Waqf Fund Management Through Micro Waqf Bank Program In Indonesia, Fachry Ganiardi Danuwijaya, Nurwahidin M.Ag

Journal of Strategic and Global Studies

Waqf is a muamalah activity that has a very important economic and social role in Islamic history. Waqf is one of solutions to the problem of poverty and social inequality in society. The establishment of the Micro Waqf Bank initiated by the government together with the Financial Services Authority (OJK) has played an important role as one of the new Islamic microfinance institutions in financial inclusion in Indonesia. This paper will discuss how the management of waqf funds through the Islamic Waqf Bank program based on pesantren in efforts to alleviate poverty and social inequality which has become a chronic …

Effect Of Covid 19 Pandemic On Pharmaceutical Industry In Terms Of Inventory And Logistics Management, Shubhabrata Basu, Rimu Chaudhuri

Himalayan Research Papers Archive

The World Health Organization (WHO) declared COVID-19 a pandemic on 11^th March 2020, after the outbreak that was first reported in Wuhan, China in December 2019. The COVID-19 pandemic affected world economy including the pharmaceutical sector. The health crisis unleashed in the world because of this pandemic and the attempts of various countries and organizations in the world to contain it have also fuelled the greatest economic crisis in modern history. This significant fall in world trade in goods and services have been triggered by the interruption and break down of local and global supply chains, generating high levels …

The Role Of The Government & The Private Sector, Hazem Abdel Aziz Abdel Hady

Archived Theses and Dissertations

No abstract provided.

Analysis Of Egyptian Commodity Imports During The Trade Liberalization Period, Amria Abd El-Rahim Sheha

Archived Theses and Dissertations

No abstract provided.

Attitudes Towards Wearing Masks Among Young Adults, Diana Saiki, Alyssa Dana Adomaitis, Jay Kandiah

Publications and Research

The purpose of this study was to investigate attitudes about mask characteristics among young adults. Research questions included the following: (1) How do attitudes about: Do practical characteristics of masks influence mask-wearing? and (2) Does mask style and extrinsic characteristics influence mask-wearing? A mixed-methods approach was used. In December 2020, a survey was distributed online to fashion classes in the Midwest(rural) and Northeast (urban). The questionnaire contained a demographics section, open-ended questions about participants’ attitudes about masks, questions on mask-wearing behaviour, and a list of garment characteristics. The open-ended questions were analyzed for themes. The Likert scale questions were analyzed …

How To Attract The Library Visitors? The Role Of Csr At The Library, Library Image, Customer Value, And Loyalty To The Library: Evidence From Indonesia, Sri Hartini, Masmira Kurniawati, Jovi Sulistiawan, Muhammad Ihwanudin

Library Philosophy and Practice (e-journal)

This study focuses on the impact of CSR on the library’s performance in collaboration with CSR programs. Using the purposive sampling method, the sample was 350 library service users in Indonesia. Data was collected through a Google Form questionnaire distributed on social media. SEM-PLS was used to analyze five hypotheses, which were accepted. This study indicates that CSR in the library is significantly positively related to library image, customer value, and loyalty. In addition, library image and customer value are positively related to library visitor loyalty. Currently, the social responsibility literature is only limited to the customer perspective, and not …

Updated Campus Protocols – January 28, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Cryptocurrency, Decentralized Finance, And The Evolution Of Money: A Transaction Costs Approach, James L. Caton Jr, Cameron Harwick

Journal of New Finance

We leverage a transaction costs narrative to provide a theoretically unified presentation of the evolution of exchange, with the latest evolutionary frontier being cryptocurrency and decentralized finance. We show that with each new development in the evolution of money, the new form or medium of exchange must reduce transaction costs relative to relevant alternatives. The development of blockchain and cryptocurrency reduced the cost of transferring currency by removing the need for a trusted third party to intermediate funds while also providing the benefit of anonymity/pseudonymity. Likewise, decentralized finance does not require a third party to intermediate savings and investment and …

2022-January-28-Social Justice Concepts Focus Of Etsu Scholars Talk, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (Jan. 28, 2022) – Dr. Brittany Wilkins of the Social Work Department at East Tennessee State University will open a discussion about using popular culture to encourage student participation in the classroom in “Teaching Social Justice Concepts Using Popular Culture as a Metaphor: Harry Potter” at noon on Wednesday, Feb. 2, via Zoom. The live stream can be viewed here: etsu.zoom.us/j/93629427984.

This free virtual talk is part of the “WGS on Wednesdays” series sponsored by the ETSU Women’s, Gender, and Sexuality Studies Program.  

Drawing from Dr. Brent Satterly’s work on “the pedagogy of fandom,” Wilkins …

Alpha Chi Pi Chapter Inducts Record Number Of Students, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Redefining Banking Through Defi: A New Proposal For Free Banking Based On Blockchain Technology And Defi 2.0 Model, Francesco Spinoglio

Journal of New Finance

This article aims to offer a new free banking proposal with a 100% cash ratio that uses the DeFi 2.0 model. The current monetary system, based on Central Banking with fractional reserve, has created a huge debt spiral and has distorted the entire production system, which produces deep recurring socioeconomic crises that increasingly impoverish citizens. This paper presents an innovative proposal that aims to take advantage of blockchain technology using the Defi 2.0 model. It would be a first attempt to merge centralized finance with the DeFi world, laying the foundation for a fairer and more decentralized monetary society.

Data As Labor: Retrofitting Labor Law For The Platform Economy, Eugene K. Kim

Minnesota Journal of Law, Science & Technology

No abstract provided.

An Investigation Of The Personality Traits That Could Identify Vulnerable Young People Who Will Be Susceptible To Undue Influence By Social Media Influencers (Smis) - Edi Research And Practice Showcase 2022 Presentation, Charles Alves De Castro, Isobel O'Reilly, Aiden Carthy

Other Resources

The annual EDI (Equality, Diversity and Inclusion) Research & Practice showcase is a platform for researchers and practitioners at TU Dublin to present and discuss their work on EDI related issues. Supported by the AIB Research Centre on Inclusive and Equitable Cultures (RINCE), this event aims to provide a forum for exchanging knowledge and experiences of EDI in research and in higher education institutions, to promote interdisciplinarity and to encourage future collaborations.

2022-January-27-Etsu Music's 'Reed Day' Is Feb 19, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (Jan. 27, 2022) – One of the Mid-Atlantic’s most celebrated chamber music groups is coming to East Tennessee State University. 

The Atlantic Reed Consort will be featured during the ETSU Department of Music’s Reed Day, an event that goes from 9 a.m. – 4 p.m. on Saturday, Feb. 19, at the D.P. Culp Student Center. 

“We are proud to welcome students, amateurs of all levels, parents and band directors,” said Dr. Lisa Perry, an assistant professor in the department. “This will be a fun and instructive day of master classes, clinics and more.” 

The Atlantic …

2022-January-27-Welcome To Etsu, University Marketing And Communication, East Tennessee State University

ETSU News

East Tennessee State University welcomes the following faculty and staff members who recently joined the university:

Granger H. Butler is a library assistant in the Medical Library at the Quillen College of Medicine. Before coming to ETSU, he was a finance manager in the Ohio State University Department of Pathology. He holds an MBA degree from the University of Tennessee.

Dr. Richard M. Hough Sr. is a professor of practice in the Department of Criminal Justice and Criminology. He comes to ETSU from the University of West Florida, where he was a faculty member and earned his Ed.D. degree in …

2022-January-27-Enjoy Retirement, University Marketing And Communication, East Tennessee State University

ETSU News

Congratulations to the following members of the East Tennessee State University family who retired in December and January.  Thank you for your service!

Gordon Bailes – Professor, Department of Computing, 49 years of service

Mary Dave Blackman – Professor, Department of Music, 24 years of service

Jerrilyn S. Brehm – Instructor, College of Nursing Undergraduate Programs, 25 years of service

Polly Crowder – Advisor, University Advisement Center, 12 years of service

Angela J. Dixon – Information Research Technician, Department of Psychiatry and Behavioral Sciences, 5 years of service

Gloria K. Hurt – Custodian, Facilities Management, 15 years of service

James …

2022-01-27 Message From Human Resources, Morehead State University. Office Of Human Resources.

Staff Congress Records

A message sent by the Office of Human Resources sent to the campus community regarding Covid-19 testing and treatment from January 27, 2022.

Compensation, Megan Paul

Umbrella Summaries

What is compensation?

For the purposes of this review, compensation is defined in two primary ways: a) pay and b) pay satisfaction. Pay refers to “the amount of money an individual receives for their job” (Rubenstein et al., 2017, p. 6). It is sometimes measured as the exact amount or in terms of pay levels (Judge et al., 2010). Pay satisfaction is about an employee’s feelings about their pay, either in general or in terms of more specific aspects. Depending on how it is measured, pay satisfaction often also includes feelings about benefits, which might be more appropriately called compensation …

Privacy Considerations For Online Advertising: A Stakeholder’S Perspective To Programmatic Advertising, Dylan A. Cooper, Taylan Yalcin, Cristina Nistor, Matthew Macrini, Ekin Pehlivan

Business Faculty Articles and Research

Purpose

Privacy considerations have become a topic with increasing interest from academics, industry leaders and regulators. In response to consumers’ privacy concerns, Google announced in 2020 that Chrome would stop supporting third-party cookies in the near future. At the same time, advertising technology companies are developing alternative solutions for online targeting and consumer privacy controls. This paper aims to explore privacy considerations related to online tracking and targeting methods used for programmatic advertising (i.e. third-party cookies, Privacy Sandbox, Unified ID 2.0) for a variety of stakeholders: consumers, AdTech platforms, advertisers and publishers.

Design/methodology/approach

This study analyzes the topic of internet …

2022-January-26-Alumna Named Tn Board Of Pharmacy Executive Director, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

East Tennessee State University Bill Gatton College of Pharmacy alumna Lucy A. Shell ('14), PharmD, has been named the next Tennessee Board of Pharmacy Executive Director. Dr. Shell has served at the Tennessee Pharmacists Association (TPA) for the past seven years. Her husband, Eric, is a 2013 Gatton College of Pharmacy alum.

TPA Executive Director Dr. Anthony Pudlo states, “I could not be more excited to work alongside Lucy in her new leadership role for the profession. The wealth of experience and expertise she has gained while working for the members of TPA will benefit the Board of Pharmacy and …

Labor’S Obstacles And Democracy’S Demise, Angela B. Cornell

Cornell Law Faculty Publications

At a time when democratic institutions have been weakened by populist and authoritarian-leaning regimes around the globe, it is imperative that we revisit the fundamentals of democracy-building institutions, including the importance of strong, independent trade unions. Social science research has confirmed the critical role trade unions have played forging and sustaining democracies. The international human rights framework has long considered labor rights and labor unions as fundamental for social justice, securing peace, and bolstering democracy. Strengthening the meaningful exercise of labor rights is one important way to bolster democratic institutions. Union density in the USA reached its lowest point in …

Auditing Standards Board (Asb), Meeting Agenda, January 25-27, 2022, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Highlights January 25-27, 2022 Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Pandemic As Panacea: The Positive Long-Term Impact Of Forced Innovation In The Legal Industry, J. Mark Phillips

The Journal of Business, Entrepreneurship & the Law

Despite the untold disruption the COVID-19 pandemic continues to inflict upon the legal industry, several positive outcomes may ultimately emerge. These unexpected gains may not only improve the practice of law but also address long-standing weaknesses in the industry. In this article, I utilize Roger’s Innovation Diffusion model to shed preliminary light on the unprecedented phenomenon of forced, comprehensive, and immediate adoption of new technology throughout the legal industry. While doing so, I highlight the way this sudden adoption will likely change perceptions regarding perennial areas of tension, such as mental health and work-life balance. Finally, I argue that the …

Shareholder Activism & Departure From Board Centrism: Beware Of Federal Government’S Intervention, Artur Aziev

The Journal of Business, Entrepreneurship & the Law

No abstract provided.

How The Subprime Mortgage Crisis Sparked New Legislation And Changed The Way Millennials Purchase Real Estate, Troy T. Kramer

The Journal of Business, Entrepreneurship & the Law

This article will explore the Generation Y's approach to the real estate market and analyze how the Subprime Mortgage Crisis stunted Millennials’ economic development. It also analyzes what ways legislation has changed and government has influenced the economy since 2008 to prevent another free fall of the global economy and to protect consumers from predatory lending practices and under-regulation of the financial sector. Further, this article will analyze how Millennials differ from previous generations in their method of purchasing homes and investing in real estate—with a specific eye towards advances in technology. This article also gives advice to first-time homebuyers …