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Articles 1 - 11 of 11
Full-Text Articles in Accounting
Supporting The Changing Practices Of Teaching In Business At Queens College, City University Of New York, James Tasato Mellone, Edward F. Wall Iii, Qiong Xu
Supporting The Changing Practices Of Teaching In Business At Queens College, City University Of New York, James Tasato Mellone, Edward F. Wall Iii, Qiong Xu
Publications and Research
This investigation sheds light on the teaching practices of Queens College (QC) faculty in Business. It identifies the Business faculty’s teaching support needs in order to develop ideas for improving Library services to them. This report is the result of research conducted under the guidance of Ithaka S+R, and in accordance with Office of Regulatory Compliance procedures at QC. Using a grounded theory approach to qualitative research, the investigators conducted in-person audio-recorded semi-structured interviews of seven full-time QC faculty who teach Business courses. Evidence derived from the transcribed interviews informed analysis of the current state of QC’s Business teaching experience, …
Evaluating The Effect Of Corporate Tax Reductions On Value Chain Sourcing Decisions, James Mohs, Arthur Galloway
Evaluating The Effect Of Corporate Tax Reductions On Value Chain Sourcing Decisions, James Mohs, Arthur Galloway
Accounting Faculty Publications
The objective of this paper is to evaluate the changes in the elements of the value change sensitivity model and identify if there has been a significant shift in the profitability of one country to another. Validating the work on the adjusted present value (APV) formula provided by Rainish, Mensz, and Mohs (2015), this paper analyzes how the new U.S. corporate tax rates will impact a company’s sourcing decision. Also, the value-added tax (VAT) is used in all other OECD countries, except the U.S, and therefore this will be part of the evaluation. The third variable that has a crucial …
Financial Analysis And Valuation Of Vista Outdoor, Inc, Cyrille Litche
Financial Analysis And Valuation Of Vista Outdoor, Inc, Cyrille Litche
Dissertations, Theses, and Projects
This report presents the financial analysis of Vista Outdoor Inc, a Minnesota based company that operates through the Outdoor Products and Shooting Sports segments. The purpose of this analysis is to provide a valuation of the company based on recent financial data and to make an investment recommendation based on a specific stock closing date.
The Future Smart-City: An Analysis Of The Effects Of Global And Technological Innovation On The Evolution Of Economic Systems, Shannon L. Wade
The Future Smart-City: An Analysis Of The Effects Of Global And Technological Innovation On The Evolution Of Economic Systems, Shannon L. Wade
Senior Honors Theses
In 21st century, the current economy is rapidly utilizing globalization to create a vastly different future. With the advent of new technology merging with entrepreneurs who effectively utilize that technology, the economic model is changing. Faster, sleeker, more effective forms of communication and information transfer drive the process of globalization. Production for a single product can happen in multiple countries, companies can operate virtually 24/7 through call centers halfway around the globe, and preliminary smart cities are beginning to emerge to give us a glimpse of the future world. A new category of businesspersons called “prosumers” is emerging and has …
Cultural Intelligence In Business Settings, Tanner Wegrowski
Cultural Intelligence In Business Settings, Tanner Wegrowski
Marriott Student Review
No abstract provided.
2019 Ijbe Front Matter, Tamra Connor
2019 Ijbe Front Matter, Tamra Connor
International Journal for Business Education
- Editorial Board
- President's Letter
- SIEC-ISBE International
Forced Labor In Hong Kong, Kylan Rutherford
Forced Labor In Hong Kong, Kylan Rutherford
Marriott Student Review
Domestic workers are among the most exploited groups, composing 24% of the estimated 45.8 million forced laborers worldwide. The market for domestic workers has expanded especially rapidly in the Asia-Pacific region; in Hong Kong alone, there are currently 360,000 domestic workers—about 10% of Hong Kong’s workforce—mostly originating from the Philippines and Indonesia (Hincks, 2017). 94% of these workers show signs of exploitation or forced labor (Kang, 2017). The nature of their work in a foreign country limits their access to government protection, forces them to comply with illegally high recruitment fees, and can push them to submit to abuse in …
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Department of Accounting and Finance Faculty Scholarship and Creative Works
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan
Articles
The impact of Brexit and the election of Donald Trump as the 45th US president in the context of stock market reactions and economic policy uncertainty (EPU) within three key zones in ‘the Greater China Region’ (Hong Kong, Taiwan and China Mainland) are examined in this article. The chosen research period is from January 2014 to June 2017, and the EPU Index in the USA and the UK is used as a proxy to measure political uncertainty in two of the world major economies and how they impact on the Chinese stock market. The main contribution of the article can …
Determinantes Macroeconómicos En El Incremento Del Salario Mínimo En Colombia Entre Los Años 2001-2017, Tatiana Catherine Vega Ramírez
Determinantes Macroeconómicos En El Incremento Del Salario Mínimo En Colombia Entre Los Años 2001-2017, Tatiana Catherine Vega Ramírez
Economía
El incremento del salario mínimo en las compañías aseguradoras es importante ya que mediante el aumento anual del salario mínimo, se estima el cálculo del pago de las rentas vitalicias que las aseguradoras deben realizar a sus clientes.
Las rentas vitalicias son una forma de pensión vida-ahorro donde el individuo o beneficiario (Pensionado) acuerda con su aseguradora el pago de una renta periódica hasta su fallecimiento a cambio de una prima única.
El salario se define como todo lo que involucre alguna retribución de servicios, es entonces, no sólo la remuneración ordinaria, fija o variable, sino además todo lo que …
Evolución De Las Exportaciones Del Sector Textil Con Estados Unidos Desde La Entrada En Vigencia Del Tlc Hasta El Año 2017. Caso: Pymes En Bogotá, John Jairo Mayorga Parraga, Heimer Rodrigo Bernal Sierra
Evolución De Las Exportaciones Del Sector Textil Con Estados Unidos Desde La Entrada En Vigencia Del Tlc Hasta El Año 2017. Caso: Pymes En Bogotá, John Jairo Mayorga Parraga, Heimer Rodrigo Bernal Sierra
Administración de Empresas
Este artículo se desarrolló con el fin de conocer la evolución de las exportaciones del sector textil en la ciudad de Bogotá desde la entrada en vigencia de los TLC hasta el año 2017. Inicialmente, se logró acceder a siete pymes del sector textil de Bogotá mediante entrevistas generadas a funcionarios con conocimiento en exportaciones de las mismas. Posteriormente, con datos suministrados por el Departamento de Impuestos y Aduanas Nacionales (DIAN), se recopiló información de las empresas abordadas acerca del comportamiento de las exportaciones a Estados Unidos y a otros países. De esta manera, se da un análisis al detalle …