Business Commons^™

The $1.2 Trillion United States Tax Expenditures In 2011: A Deeper Look Into Corporate Tax Expenditures, Chante Sommerville

Honors Scholar Theses

The $1.2 trillion U.S. tax expenditures in 2011: A Deeper look into the Corporate Tax Expenditures examines U.S. Federal government revenue losses attributed to tax expenditures. This paper will discuss the rationale, functions, and benefits of the 173 tax expenditures within the U.S. Tax Code. Specifically, this paper will concentrate on three significant provisions that benefit corporations predominantly: accelerated depreciation of machinery and equipment, deferral of income from controlled foreign corporations, and deduction for US production activities. The U.S. tax expenditures in 2011: A Deeper look into the Corporate Tax Expenditures solely aims to inform readers about one perspective to …

Effect Of Social Media On Crowdfunding Project Results, Alexey Moisseyev

College of Business: Dissertations, Theses, and Student Research

Crowdfunding is a form of collaborative social media. Even though crowdfunding can function without social media, this phenomenon has developed greatly with the advance of social media. The studies in entrepreneurship and finance established connections between startup projects and social ties. However, the impact of social media on crowdfunding is still lightly studied in academic literature.

The purpose of this thesis is to define the influence of social media on crowdfunding. In particular, this research studies the connections between social media assets such as the social media followers and the social media seals of approval and crowdfunding results such as …

Analysis Of International Epc Projects Using Scor Model, Monetecarlito Simulation, And Relationship Management, Xiaopeng Liang

Masters Theses, 2010-2019

The EPC contracting mode (Engineering, Procurement and Construction) has been broadly applied in construction projects, particularly, at the international level. However, the procurement process has been scarcely in literature. The purpose of this thesis is to research the procurement processes of different types of products—ETO (Engineer to order), MTO (Make to order), and MTS (make to stock)—in supply chain for a real international EPC cement project in Ethiopia. The procurement processes of steel bar (MTS), precast steel structure (MTO), and vertical mill (ETO) for the “Raw Meal Grinding and Exhaust Gas Treat,” one of the cement plant workshops, have been …

South Asia: Potential For Development, Ishrat Hussain Dr.

Faculty Research - Talks, Speeches, & Discourse

South Asian economies have grown rapidly during the last two decades recording an average growth rate of 6 percent annually. The rate had accelerated in the early 2000s to 7 percent before coming down in 2008, and 2009. Before the global financial crisis in 2008, India's growth rate was a staggering 9 percent and Pakistan, Bangladesh and Sri Lanka around 7 percent. Consequently, the Incidence of poverty declined to 10 percentage points or more in India, Pakistan and Bangladesh.

Game Change: What Have We Learned? Pt. 1, William J. Antholis, Robert E. Lang, William E. Brown, David F. Damore, Helen R. Neill, Bradley S. Wimmer

Brookings Scholar Lecture Series

Who We Are, What We Do, Where Are We Going

Brookings Mountain West is a partnership between UNLV and the Washington, D.C.-based Brookings Institution.

Goals and Objectives

Create high-quality, independent, impactful programs, publications, and activities that address issues of critical importance to greater Las Vegas and the Intermountain West region.

Serve as a platform to bring ideas and expertise together and facilitate local, metropolitan, and state discussions about the West’s future.

Enhance local, regional, and state research and public policy discussions.

2013-05-03 General Education Council Meeting Minutes, Morehead State University. Faculty Senate., General Education Council.

Faculty Senate Records

General Education Council meeting minutes from May 3, 2013.

The Santa Clara, 2013-05-02, Santa Clara University

The Santa Clara

No abstract provided.

Research Proposal For Analyzing Users Of Consumer Generated Media Based On Age, Jamie Levitt

MBA Student Scholarship

Consumer Generated Media (CGM), a form of internet service in which customers provide feedback on the goods and services they have utilized, is the fastest growing sector on the internet. In fact, in 2005, more than 1.4 billion “consumer comments” were created for CGM. For the travel and hospitality industry, Tripadvisor™ is the largest source of information and data. It receives 47 million visits monthly.

Although CGM is increasingly relied upon by consumers, limited research has been conducted to demonstrate its value for businesses. Beyond an analysis regarding differences in CGM adoption on a country by country basis, there is …

Bringing Conformity To Accounting Standards: U.S. Gaap Versus International Gaap, Dana Bjorge

Honors Capstones

Capstone submitted as a graduation requirement for the BSU Honors Program.

Target Date Funds, Steven D. Dolvin

All Chapters

Target Date (or "lifecycle") Funds are investments on "auto pilot." Fund managers allocate assets across funds based on the set (target) retirement date and manage the allocation accordingly as time passes. These funds are best suited as "all or nothing" investments, meaning investors should put all their money in a target date fund or else manage their assets on their own. Unfortunately, many investors allocate funds to lifecycle investments as if it were its own investment category. This is particularly true in retirement plans where participants often exhibit the "1/n" phenomenon, allocating there money equally across the "n" investments in …

2013-05-02 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes for May 2, 2013.

How Bill Eadington Changed Our Lives, David G. Schwartz

UNLV Gaming Research & Review Journal

Since Bill Eadington’s death in February, we’ve come to appreciate just how influential a figure he is in today’s gaming studies world. Hundreds of academics, regulators, and gaming industry professionals have shared their stories of “How Bill Eadington changed my life.”

Examining The Link Between Poker Room Business Volume And Gaming Activity In Slot And Table Games: A Closer Look At A Key Assumption In The Full Service Theory, Anthony F. Lucas

UNLV Gaming Research & Review Journal

Results from three different Nevada hotel-casinos failed to support the popular notion that poker rooms drive business to the slot and table game areas of the casino floor. This result not only questions the validity of a key and somewhat bold operating assumption, it casts a shadow of doubt on the broader Full Service Theory, as applied to the casino floor. Additionally, this work extends Ollstein (2006) by empirically examining the relationships between the daily business volumes of poker rooms and both critical gaming centers (i.e., slots and table games). Five of six key results question the wisdom of offering …

A Diagnosis Of Inherent Problems In Enhancing Service Quality Through Internal Marketing And Organizational Identification In Macau And Singapore Casinos, Sudhir H. Kale, Sangita De

UNLV Gaming Research & Review Journal

With spectacular growth in demand since opening the market to foreign competition, executives within the Macau casino industry have focused their attention on enhancing capacity and opening new casino properties. Meanwhile, the Singapore casino market, barely two years old, has already produced revenues comparable to the Las Vegas Strip. Despite stellar past successes, the long-term scenario for the casino industry in both Macau and Singapore could spell trouble. Specifically, service quality stands to suffer because operators have not devoted adequate thought to their service culture and internal marketing strategy. With overall capacity in Asia slated to increase significantly in the …

Economic Evidence On The Effects Of The Indian Gaming Regulatory Act On Indians And Non-Indians, Katherine Spilde Ph.D., Jonathan B. Taylor

UNLV Gaming Research & Review Journal

When Congress passed the Indian Gaming Regulatory Act (IGRA) in 1988, some tribal leaders perceived the state compacting provision required for casino-style gaming on tribal lands as an erosion of tribal sovereignty that could undermine their early economic development successes and disrupt a precariously successful federal-tribal relationship with regard to tribal self-determination.

In hindsight, however, the substantial growth and myriad positive impacts of the first twenty years of tribal gaming under IGRA reveal the ways that the federal regulatory framework laid out in the law resolved numerous legal dilemmas that had plagued tribal gaming expansion. It is now clear that …

The Finance And Marketing Dilemma: Do Promotional Allowances Actually Increase Revenue And Profits For Atlantic City Casinos?, Toni Repetti

UNLV Gaming Research & Review Journal

Casinos offer free items to attract new guests or to reward their loyal customers. Casino management and marketing personnel believe these promotional allowances are necessary to maintain customers and to increase revenue. Three regression models are run to determine if promotional allowances increase gross revenue, net revenue, and gross operating profit for Atlantic City casinos. Results show that with a $1 increase in promotional allowances there is a significant increase of $4.53 in gross revenue, $3.53 in net revenue, and $1.29 in gross operating profit. These results will help management better understand the effect of offering complimentaries to their customers.

A Feasibility Study Of Agricultural Production Of Brussel Sprouts, Cabbage, And Kale For San Ysidro Farms, Roy Orion Killgore

Agribusiness

The purpose of this study was to determine whether it is more profitable for San Ysidro Farms to establish a new commodity mix and grow brussel sprouts, cabbage, and kale in replace of broccoli and cauliflower or continue its current commodity mix for production. The goal is to determine whether the new commodity mix will bring greater profits during the months of January, February, and March.

The project represents a basic comparison technique of the different commodities grown for San Ysidro. Using the current 2013 cash flow statement and others from the previous production years, a comparison amongst the different …

Foreign Direct Investment In Post-War Iraq: An Investor's Introductory Guide To The Legal Framework, Jordan E. Toone

Brigham Young University International Law & Management Review

No abstract provided.

May 2013, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

How to Spot Business Opportunity in

Tomorrow’s Economy To succeed, company

leaders must not only be able to innovate, they

must recognize opportunity and ensure they’re

posed to seize it. G. Michael Maddock gives

tips for getting there. . . . . . . . . . . . . . . . . . . . . . . . . . 9

Get More Done in 12 Weeks Than Most Do in

12 Months Brian Moran outlines the path to

accomplish the things you desire in life. The

barrier standing between you and the life …

Wall Fellows Newsletter, Volume 1, Issue 2, Spring 2013, Coastal Carolina University

Wall Fellows Newsletter

Newsletter of the Wall Fellows Program in the E. Craig Wall Sr. College of Business Administration.

Cracking The Case, Singapore Management University

Perspectives@SMU

Can you build a convincing business case within 24 hours? A bunch of undergraduates did. Twenty-four teams took part in this year’s APEX Business-IT Global Case Challenge, the fifth edition of an annual student-run competition started by undergraduates at Singapore Management University’s School of Information Systems.

Coke’S Secret Ingredient: The Power Of Storytelling, Singapore Management University

Perspectives@SMU

Coca-Cola was a product developed during the manufacturing era of the second industrial revolution. In its 120-year history, the world has changed. How does Coca-Cola compete and stay relevant in the 21st century with technology brands like Google and Facebook dominating people’s attention? According to Leonardo O’Grady, Director ASEAN Integrated Marketing & Communications, Coca-Cola Asia Pacific, the key to success is engaging the market with great story-telling.

How To Make Happy Workers, Singapore Management University

Perspectives@SMU

Companies around the world are realising that happy employees are more productive and that investing in morale will pay dividends in the form of more creative and loyal workers. Several American companies have stood out by offering their employees great perks. This mindset is now becoming more common among Asian organisations, according to Felix Sim, the CEO of a Singaporean team-building company, Playlor!

Konformity Kills, Singapore Management University

Perspectives@SMU

Unconventional Thinking. More crucial now than ever before. According to Dr. Eric J. Romero, the fall of the great brands of the last millennium - Nokia, Kodak, Hewlett Packard and General Motors - are examples of how conventional thinking impedes innovation. Nowadays, it is unconventional leadership and thinking that spur competitive advantage. The importance of creativity has been emphasised in nearly all literature and journal articles published this decade, adds the author of “Compete Outside the Box: The Unconventional Way to Beat the Competition”. "The fact is, the lack of it has brought the corporate behemoths …

Parallels Between The U.S. And Asian Property Markets, Singapore Management University

Perspectives@SMU

U.S. home prices are on an upswing. What does this mean for the Asian property market?

Influences Of Product Concept Demonstrations In Trade Shows: Two Essays, Taewan Kim

Marketing - Dissertations

I study the effects of product concept demonstrations on firm value and on firms' profit using two different methods: empirical and analytical approaches.

Utilizing an event study, in Essay 1, I assess the effects of product concept demonstrations in trade shows on abnormal stock returns and risks. My investigation has two interconnected parts: (1) analysis of the firms' decision on how many concepts to demonstrate and what would be the concept mix; and (2) analysis of investor reactions to the demonstration that influence the firm value and risk. I find that the number of concept demonstrations are influenced by the …

India - Censorship For A Good Cause?, Judith Schrempf-Stirling

Robins Case Network

Information technology (IT) companies face significant censorship challenges in countries such as China and India. This case deals with the ethical issues associated with government censorship, and specifically whether corporations that comply with such censorship are complicit in violating basic human rights. The context is India, and the case provides a summary of relevant cultural and legal issues in this very turbulent country.

The Cio: Defining A Career For The Future, Mark Askren

Information Technology Services: Publications

Those of us who are IT professionals in higher education spend a lot of our time focused on the “new normal” of accelerating demand, flat resources, and constant change. But we often invest little time in assessing and advancing our careers. As a community, we are typically self-motivated to reach our potential and, in many cases, to extend the boundaries of our potential. However, if we are laissez-faire in our approach to career growth—in other words, if we are “too busy” to focus on ourselves—reaching our potential becomes much less likely.

In 2013, information technology matters . . . a …

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Accounting Faculty Publications

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

The People Dimension In Logistics And Supply Chain Management – Its Role And Importance, Edward Sweeney

Books/Book chapters

It is widely recognised that the effective application of logistics and supply chain management (SCM) has a vital role to play in European economic recovery. Experience suggests that success in achieving higher levels of supply chain integration (SCI) depends on both physical and technical components (the hard-wiring), as well as human and behavioural components (the soft-wiring). There is significant evidence that the latter has been largely neglected by the logistics and SCM community. Furthermore, it appears that the majority of supply chain improvement initiatives by practitioners have been primarily concerned with technological, structural and process issues. This chapter …