Open Access. Powered by Scholars. Published by Universities.®
Hospitality Administration and Management Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Coastal Carolina University (103)
- University of Nevada, Las Vegas (63)
- University of Louisville (8)
- University of Central Florida (6)
- Claremont Colleges (2)
-
- Universitas Indonesia (2)
- University of Arkansas, Fayetteville (2)
- University of Montana (2)
- University of South Florida (2)
- Bemidji State University (1)
- Bowling Green State University (1)
- CCT College Dublin (1)
- California Polytechnic State University, San Luis Obispo (1)
- City University of New York (CUNY) (1)
- DePaul University (1)
- Gettysburg College (1)
- Munster Technological University (1)
- Pittsburg State University (1)
- SIT Graduate Institute/SIT Study Abroad (1)
- Technological University Dublin (1)
- The University of Southern Mississippi (1)
- University of Connecticut (1)
- University of Dar es Salaam (1)
- University of Massachusetts Boston (1)
- University of Nebraska at Omaha (1)
- University of New Mexico (1)
- University of Richmond (1)
- University of Southern Maine (1)
- West Virginia University (1)
- Keyword
-
- Casinos (12)
- Gambling (12)
- Gambling industry (8)
- Economic impact (6)
- Nevada – Las Vegas (6)
-
- Gaming (5)
- Horse racing (5)
- Employment (3)
- Kentucky (3)
- Las Vegas (3)
- Tourism (3)
- Betting (2)
- Casino (2)
- Churchill Downs (2)
- Consumer behavior (2)
- Economics (2)
- Employees (2)
- Gaming industry (2)
- Marketing (2)
- Nevada (2)
- Recovery (2)
- Resorts (2)
- Responsible Gaming (2)
- Revenue (2)
- Revenue management (2)
- Social sciences (2)
- Taxation (2)
- Tipping (2)
- "service with a smile"; service economy; emotional labor; (1)
- 2008-2009 (1)
- Publication Year
- Publication
-
- The Coastal Business Journal (103)
- International Conference on Gambling & Risk Taking (44)
- UNLV Theses, Dissertations, Professional Papers, and Capstones (11)
- Faculty and Staff Scholarship (8)
- Occasional Papers (4)
-
- CMC Senior Theses (2)
- Dick Pope Sr. Institute Publications (2)
- Electronic Theses and Dissertations, 2020-2023 (2)
- Institute for Tourism and Recreation Research Publications (2)
- Rosen Research Review (2)
- Branch Mathematics and Statistics Faculty and Staff Publications (1)
- Business ETD Collections (1)
- Dissertations (1)
- Dissertations, Theses, and Capstone Projects (1)
- Dublin Gastronomy Symposium (1)
- Economics Faculty Publications (1)
- Economics Faculty Working Papers Series (1)
- Finance Undergraduate Honors Theses (1)
- Financial Services Forum Publications (1)
- ICHRIE Research Reports (1)
- Independent Study Project (ISP) Collection (1)
- Inquiry: The University of Arkansas Undergraduate Research Journal (1)
- Journal Of Middle East and Islamic Studies (1)
- Journal of Global Business Insights (1)
- Journal of Humanities and Social Sciences (1)
- Jurnal Ekonomi Kesehatan Indonesia (1)
- Library Faculty Research (1)
- Local Food Systems (1)
- Master's Theses (1)
- Paper Presentations (1)
- Publication Type
- File Type
Articles 1 - 30 of 210
Full-Text Articles in Hospitality Administration and Management
Determinants Of The U.S. Experience Economy: A Macroeconomic, Demographic, And Technological Analysis, 1984–2023, Chloe Ross
CMC Senior Theses
Pine and Gilmore et al. 1999 examine American consumers’ preferences for experiences over durable goods. Since then, there has been a multitude of research on the psychology behind this shift in consumption preferences, and there has been an abundance of media coverage of the new “experience economy.” This thesis goes beyond psychology and examines the macroeconomic, demographic, and technological determinants of experiential spending in the United States from 1984 to 2023. I use annual data from the Bureau of Labor Statistics’ Consumer Expenditure Survey (CES) and variables from the Bureau of Economic Analysis (BEA), Federal Reserve Economic Data (FRED), US …
Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray
Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray
Journal of Humanities and Social Sciences
The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …
An Exploratory Study Of Household Alcohol Consumption From The Us Bureau Of Labor Statistics Consumer Expenditure Survey With A Focus On Market Conditions And Regulatory Structures, Mayya Makarycheva
Dissertations, Theses, and Capstone Projects
Alcohol consumption and use is not just a harmful behavior or a potential recreational activity, but it also may form a way of self-identification.
Each type of beverage apparently has their own profile of dedicated drinkers. Those drinkers are also apparently loyal to the location of purchase. However, one may also consider whether consumption in one location is a predictor of consumption in the other location. This distinct tendency highlights the intricacy of consumption patterns, as on-premise and off-premise consumption simultaneously serve as complements and substitutes in the long run in terms of both location and type of beverage.
The …
Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison
Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison
ICHRIE Research Reports
Cannabis tourism offers new opportunities for U.S. hospitality, although regional adoption is limited and complex due to diverse legal frameworks. Through qualitative document analysis (QDA) of regulatory frameworks in 14 Southern U.S. states, this study compares policies on consumption, sales, and employment in states with limited or emerging cannabis programs. Findings reveal that hospitality operators can enhance guest experiences by creating private, wellness-focused cannabis environments and advocating for gradual policy adjustments. However, compliance with strict consumption, licensing, and workplace rules is essential to mitigate legal risks. This study highlights the South's cannabis tourism potential within politically conservative markets, suggesting that …
Future Trends In Halal Food: How Innovative Islamic Business Models Are Redefining The Indonesian Market, Jimmi Qizwini, Diki Gita Purnama
Future Trends In Halal Food: How Innovative Islamic Business Models Are Redefining The Indonesian Market, Jimmi Qizwini, Diki Gita Purnama
Journal Of Middle East and Islamic Studies
Indonesia, a leading actor in the global halal food market, is undergoing significant transformations driven by the adoption of innovative Islamic business models. These models, which seamlessly integrate Islamic ethical principles with contemporary market forces, are fundamentally reshaping the structural and operational landscape of Indonesia’s halal food industry. This study aims to systematically investigate emerging trends, evaluate the impact of these pioneering business models, and provide a comprehensive analysis of their influence on consumer preferences and industry practices. Through a descriptive literature review, the research synthesizes insights from academic discourse and case studies to offer a thorough understanding of these …
Analisis Klaim Rawat Inap Rsud Kebayoran Baru November 2022 – April 2023: Pendekatan Sistem, May Rabiulyati, Atik Nurwahyuni, Pujiyanto Pujiyanto
Analisis Klaim Rawat Inap Rsud Kebayoran Baru November 2022 – April 2023: Pendekatan Sistem, May Rabiulyati, Atik Nurwahyuni, Pujiyanto Pujiyanto
Jurnal Ekonomi Kesehatan Indonesia
Hospitals receive payments through claim submissions with complete documents to the Social Security Administering Agency (BPJS) Health. However, not all inpatient claims have been submitted to BPJS Health, and there are still 16.97% pending inpatient claims. In claims that are not approved, claims can be resubmitted, but time constraints for the claim process have resulted in 2.64% of inpatient cases in 2022 not resubmitted. Qualitative research through in-depth interviews with 15 respondents aims to analyze the management of inpatient claims for BPJS Kesehatan Kebayoran Baru Hospital from November 2022 to April 2023. The study results showed that not all printed …
Between Memory And History: Irish Pubs As Sites Of Memory And Invention, Perry Share, Moonyoung Hong
Between Memory And History: Irish Pubs As Sites Of Memory And Invention, Perry Share, Moonyoung Hong
Dublin Gastronomy Symposium
The pub has been at the centre of Irish culture and identity for at least two centuries, has become a pillar of the Irish tourism “product,” and an export commodity as thousands of themed “Irish pubs” have been established across the world in the last number of decades, supplementing existing establishments that have served the global Irish community. This paper draws on key themes from the diverse material in our upcoming academic volume on the Irish pub, to be published by Cork University Press, later in 2024. The book brings together contributions from scholars of history, sociology, design, literature, culinary …
The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry
The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry
Finance Undergraduate Honors Theses
A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.
To Tip Or Not To Tip: An Analysis Into Prompted Tipping, Jared Dingman
To Tip Or Not To Tip: An Analysis Into Prompted Tipping, Jared Dingman
Theses/Capstones/Creative Projects
Giving tips (or gratuities) in restaurants in the United States has been and is currently a hotly debated and discussed topic. Concerns regarding proper compensation have been raised, but there is a need for empirical evidence to investigate and solve potential issues of compensation. This honors thesis aimed to answer two questions: Whether restaurant patrons tip more when prompted with tipping percentages, and whether those who have worked in the tipping industry tip more than those who have not. I administered a brief survey with tipping scenarios to gauge prompted and unprompted tipping behaviors. With these scenarios, demographic information was …
Taking Pleasure In Distinction: Unlocking Specialty Coffee Preference, Ondrej Mitas, Danny D. Han, Belle Struijer, Lotte Willems, Thomas H. Chatwick
Taking Pleasure In Distinction: Unlocking Specialty Coffee Preference, Ondrej Mitas, Danny D. Han, Belle Struijer, Lotte Willems, Thomas H. Chatwick
Journal of Global Business Insights
Specialty coffee, comprising a tenth of the global coffee trade, is distinguished by its strict quality requirements and traceable origins. The diverse flavor profiles of specialty coffee raise demands on providers to serve individual taste preferences. Prior research has not sufficiently explored how to predict customer preferences for specific flavor profiles or how these preferences influence behavioral intentions such as revisiting or recommending a café. This study hypothesized that customer involvement, the extrinsic factors of coffee experience, and culinary risk-taking would predict flavor preference, which would in turn affect behavioral intentions. In an experiment involving 47 participants, individuals tasted and …
Horse Racing And Historical Horse Racing’S Impact On The Kentucky Economy: Possible Hhr Saturation?, Thomas E. Lambert
Horse Racing And Historical Horse Racing’S Impact On The Kentucky Economy: Possible Hhr Saturation?, Thomas E. Lambert
Faculty and Staff Scholarship
The Commonwealth of Kentucky currently has 5 thoroughbred racing tracks and 3 harness racing tracks (Kentucky Horse Racing Commission 2023 and Mint Julep Louisville 2021). As Table 1 below shows, the industry employees roughly 7,000 people (direct jobs), and these jobs annually support another 2,000 jobs or so throughout the state. These 2,000 jobs are jobs that are provided by the suppliers to the horse race tracks (indirect jobs) and jobs that are created by the spending of the race track employees and the employees of suppliers on food, housing, transportation, and clothing by vendors and retailers throughout the state …
A Comparison Of Clustered And Isolated Casino Performance In Missouri, Douglas M. Walker, Todd M. Nesbit
A Comparison Of Clustered And Isolated Casino Performance In Missouri, Douglas M. Walker, Todd M. Nesbit
UNLV Gaming Research & Review Journal
This paper utilizes data on Missouri’s casino industry to examine how clustered casinos, such as those in Kansas City and St. Louis, perform compared to dispersed or isolated casinos, such as those in Boonville, Caruthersville, La Grange, and St. Joseph. Missouri limits the number of casino licenses allowed; however, it does not explicitly mandate casino locations. Missouri provides a unique natural experiment for comparing location model performance. Although there is no published research on which type of casino location model is more effective for generating industry revenues and associated taxes, state legislatures have nevertheless been following an isolated casino location …
Recent Impacts Of Penny And Fixed Odds Wagering: What Does The Future Hold?, Thomas E. Lambert
Recent Impacts Of Penny And Fixed Odds Wagering: What Does The Future Hold?, Thomas E. Lambert
Faculty and Staff Scholarship
In order hopefully to revive attendance at the tracks and/or fuel a resurgence in gambling (either in person or virtually), the last year has seen some recent wagering developments and changes at different horseracing tracks in the United States. At Ellis Park Racing and Gaming (Henderson, Kentucky) in the Evansville, Indiana metro area, penny wagering has been tried since the 2022 season to influence gambling revenues. Meanwhile, starting in 2022 Monmouth Park in New Jersey now offers “fixed odds” wagering as an alternative to parimutuel wagering for patrons who do not like the possible fluctuations in odds before a race …
Horse Sense Or Horse Hype? Estimating The True Economic Impact Of Churchill Downs And The Kentucky Derby On The Louisville Metro Area, Thomas E. Lambert
Horse Sense Or Horse Hype? Estimating The True Economic Impact Of Churchill Downs And The Kentucky Derby On The Louisville Metro Area, Thomas E. Lambert
Faculty and Staff Scholarship
In trying to assess the true economic impact of the Kentucky Derby on the Louisville region (north central Kentucky and south central Indiana counties), one can find two different estimates appear in doing a quick search on the internet. Some sources, such as the Kentucky Derby Museum, indicate that the economic impact of the Derby is around $217 million (Kentucky Derby Museum 2023) but never mention a source or study for this conjecture. In doing some research, this amount is determined to come from a 2001 study by the marketing research firm Wilkerson and Associates (LaMarra 2001), and therefore this …
Two Essays On The Airbnb Market, Debanjana Dey
Two Essays On The Airbnb Market, Debanjana Dey
Electronic Theses and Dissertations, 2020-2023
This dissertation analyses the Airbnb market in Orange County, FL to provide insight on the performances of short-term vacation rentals listed on the platform. In the first essay we examine the factors affecting the demand and supply of this real estate sector before and after the Covid-19 pandemic, using occupancy, pricing and revenue models. The results identify the aspects of the Airbnb peer-to-peer sharing model that do and those that do not recover quickly after local covid restrictions are lifted. In particular, host experience, professional management, and proximity to major tourist attractions are some of the key factors that generate …
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Policy Briefs and Reports
This report analyzes the Southern Nevada employment ecosystem by utilizing occupational clusters recognized by the U.S. Department of Labor. The first section examines occupations in the tourism industry using three occupational clusters: hospitality and leisure; arts, audio/video technology and communications; and the transportation, distribution, and logistics. Next, this report utilizes the Las Vegas Global Economic Alliance’s 2022 Workforce Blueprint to identify the top 15 in-demand occupations for Southern Nevada and occupational clusters. A case study of the MGM College Opportunity Program (COP) is presented to demonstrate an existing workforce training program that promotes upward mobility of leisure and hospitality employees …
A Comparison Of The Economic Impact Of Horse Racing Tracks In Kentucky Versus Neighboring Indiana, Thomas E. Lambert
A Comparison Of The Economic Impact Of Horse Racing Tracks In Kentucky Versus Neighboring Indiana, Thomas E. Lambert
Faculty and Staff Scholarship
The Louisville metro area is one that spans two states—Kentucky and Indiana. Since the University of Louisville has many students and employees who come from the Hoosier State, it would be interesting to see how the two states compare when it comes to what has been labeled a “signature” industry for the Commonwealth of Kentucky—horse racing.
The Economic Impact Of Keeneland Race Course On The Lexington Metro Area With Projections For This Year’S Breeders Cup, Thomas E. Lambert
The Economic Impact Of Keeneland Race Course On The Lexington Metro Area With Projections For This Year’S Breeders Cup, Thomas E. Lambert
Faculty and Staff Scholarship
Keeneland Race Course in Lexington, Kentucky has had a long tradition for quality horse racing going back to its inception in 1936 (Keeneland 2022). With the 2022 Breeders’ Cup World Championships coming to the race track this November, this paper examines what economic impact the race track has on the Lexington metro area (Bourbon, Clark, Fayette, Jessamine, Scott, and Woodford counties in Kentucky) on an annual basis and how the 2022 Breeders’ Cup will boost the impact of the race track when compared to a typical year.
The Economic Impact Of Buying And Redeveloping Ellis Park By Churchill Downs, Thomas E. Lambert
The Economic Impact Of Buying And Redeveloping Ellis Park By Churchill Downs, Thomas E. Lambert
Faculty and Staff Scholarship
Churchill Downs’ acquisition of Ellis Park Racing and Gaming in Henderson, Kentucky reflects the growing number of mergers across the US among racetracks, racetracks and casinos, and casinos with other casinos. Some years back, Ellis racetrack closed for one year due to declining profitability, yet after new ownership took over and a gaming center was added, it began a rebound in earnings (Courier and Press 2008). The $75 million that Churchill Downs plans to spend to transform Ellis Park (Schulz 2022) will have a much bigger impact than the construction, revamping, and expansion of park facilities. This is in addition …
The Impact Of Tourism Specialization On Transition Economies, Robertico Croes, Jorge Ridderstaat
The Impact Of Tourism Specialization On Transition Economies, Robertico Croes, Jorge Ridderstaat
Rosen Research Review
What is the relationship between tourism specialization, economic growth, and human development in transition economies? That’s the question behind a new study led by Rosen Professor Robertico Croes and Assistant Professor Jorge Ridderstaat. Using Poland as a case study, the research looks at the role of tourism in economic and human development since communism fell in the 1990s and the country transitioned from a centrally-driven to a market-led economy.
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Student Research
Workforce development has been a keystone in the discussion of economic diversification of Las Vegas for decades. The leisure and hospitality industry is the lifeline for the Southern Nevada economy due to the reliance on tourism as the city’s main economic driver. The leisure and hospitality industry requires physical labor and more face-to-face customer interaction than other employment sectors. Thus, these jobs often do not require high educational attainment, but rather sharp soft skills like effective listening, nonverbal communication, and negotiation strategies. While these are valuable traits, the lack of educational attainment within the leisure and hospitality workforce suppresses employees’ …
The Future Of Family-Operated Resort-Destinations, Colton L. Casselman
The Future Of Family-Operated Resort-Destinations, Colton L. Casselman
Political Science Theses and Capstones
The tourism industry, one of the largest in the world, is arguably one of the most volatile industries we look at. Through the varying sub-sectors of tourism, we narrow in on the family resort industry, predominately in the upper Midwest. You may hear me refer to them as Family-Operated-Resort-Destinations, but they serve unique clientele in a unique way. This industry faces immense pressure from mild tax code changes, politicians, DNR regulations, fishing quality, climate change, gas prices, foreign affairs and more. During this paper, I will examine the future of Family-Operated-Resort-Destinations.
From Strategic Goal To Reality: The Development Of The Myrtle Beach Invitational Basketball Tournament, Mark Mitchell, Dennis Edwards, John Marcis
From Strategic Goal To Reality: The Development Of The Myrtle Beach Invitational Basketball Tournament, Mark Mitchell, Dennis Edwards, John Marcis
The Coastal Business Journal
The Myrtle Beach, South Carolina, area was selected to serve as one-time hosts for two tournaments in 2017: the ACC Women's Basketball Tournament and the Puerto Rico Tip-Off Men's College Basketball Tournament, when circumstances required those events to relocate on very short notice. Following the success of these two one-time events, the region sought to become a permanent host of an annual men's college basketball tournament to be played in November or December. This manuscript examines the development process of this tournament and illustrates how tournament organizers addressed the most common elements found in such events.
A Risk-Based Approach To Cybersecurity: A Case Study Of Financial Messaging Networks Data Breaches, Xiang Michelle Liu
A Risk-Based Approach To Cybersecurity: A Case Study Of Financial Messaging Networks Data Breaches, Xiang Michelle Liu
The Coastal Business Journal
With banking becoming increasingly global and largely digital, a magnitude of data breach incidents resulted from cyberattacks have been observed and can be frequently traced to ineffective security practices and procedures. Cyberattacks do not require physical proximity, nor are they deterred by national borders. Cybercriminals can remain undetected for a long period of time. Such breaches inevitably result in losses of reputation, customer confidence, and in some instances, productivity. The purpose of this study is to take a deeper look into various breaches of the SWIFT (Society for Worldwide Interbank Financial Telecommunication) messaging network to illuminate vulnerabilities inherent in the …
Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis, David Mc.A Baker, Ramaprasad Unni
Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis, David Mc.A Baker, Ramaprasad Unni
The Coastal Business Journal
Saint Kitts and Nevis are two islands forming one nation in the Caribbean. This paper examines differences in the perceived economic, socio-cultural, and environmental impacts of tourism between residents of Saint Kitts and Nevis and the residents' attitudes about the pace and direction of tourism development. A self-administered household survey was used to assess perceptions of these impacts from tourism among residents. After excluding 53 non-residents, effective sample size was 269. ANOVA was used to analyze differences between the two islands. Residents of both islands shared similar perceptions about the pace and direction of tourism development in their islands. However, …
Promoting Ecotourism To Millennials Through Social Media, Melissa Clark, Paul Clark, Michael Latta
Promoting Ecotourism To Millennials Through Social Media, Melissa Clark, Paul Clark, Michael Latta
The Coastal Business Journal
This paper explores how coastal ecotourism marketers can utilize social media to effectively market to millennials. Coastal Tourism is one of four types of ecotourism identified by Honey and Krantz (2007) in their study Global Trends in Coastal Tourism sponsored by the World Wildlife Fund. An online survey of university students from the millennial generation was utilized. Findings indicate that millennials are interested in ecotourism and gather information about it from friends and social media. They check their accounts several times a day and usually from their smartphones. They would choose an ecotourism destination if money were not an issue. …
The Strategic Problem Of Information Security And Data Breaches, Michael Dinger, Julie Terrill Wade
The Strategic Problem Of Information Security And Data Breaches, Michael Dinger, Julie Terrill Wade
The Coastal Business Journal
This paper considers the strategic uncertainties and impacts created by high-profile data breaches and discusses the unique strategic problem presented by information security breaches for organizational executives. Based on theory regarding strategic uncertainties, we develop a framework depicting a strategic perspective on breaches within and outside the firm. Then, within the major categories outlined by the framework, this research evaluates instances of 17 public disclosures of high-profile data breaches over the past four years. Based on our discussion of these 17 cases, we identify six major issues complicating strategic decision-making regarding security breaches and discuss guidance for managers.
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac
The Coastal Business Journal
The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounts has continued to increase because of a growing intolerance for fraud and terrorist activity. Forensic accountants have and will continue to have a vital role in United States' counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media confirms that forensic accountants are equipped with special skills and analytical tools that make them valuable members of …
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence, Mark G. Mccarthy, Dennis O'Reilly, Douglas K. Schneider
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence, Mark G. Mccarthy, Dennis O'Reilly, Douglas K. Schneider
The Coastal Business Journal
Accounting Standards Update 2015-01 formally eliminated the reporting of "extraordinary items" in the income statement for fiscal years beginning after December 15, 2015. Gains and losses previously reported as extraordinary items and presented separately below income from continuing operations, are now reported as other gains and losses and included in income from continuing operations. The use of the extraordinary item classification fell sharply after 2002 when gains and losses from the early extinguishment of debt were no longer required to be reported as extraordinary items. By 2003 less than 100 publicly traded firms reported extraordinary items and in 2011 the …
The Impact Of The Carrollton Greenbelt On Residential Housing Prices: A Spatial Approach, Heather R. Bono, Lisa L. Gezon, William J. Smith, Macy D. Walker
The Impact Of The Carrollton Greenbelt On Residential Housing Prices: A Spatial Approach, Heather R. Bono, Lisa L. Gezon, William J. Smith, Macy D. Walker
The Coastal Business Journal
The Carrollton GreenBelt is a linear park encircling the City of Carrollton Georgia. The GreenBelt differs from other linear parks in that it is an entirely new construction and was not built upon existing rail lines, as was the Atlanta Beltline and the nearby Silver Comet Trail. Using GIS, data from the Carroll County Tax Assessor's office and spatial econometric techniques, we estimate local fair-market housing values within the hedonic framework to measure the relationship between home prices and access to the GreenBelt. We find the expected positive effects from the number of bedrooms, bathrooms and square footage, but access …