Law Commons^™

Impact Of The 2003 Illinois Gaming Tax Rate Increase On Marketing Spending And Cross-State Substitution, Mikael Bengt Ahlgren

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this research was to investigate three potential consequences related to the 2003 Illinois Gaming Tax rate restructuring. The first section presents the assessment of whether a higher tax rate motivated an Illinois casino operator to reduce of marketing/promotional expenditures in an attempt to negatively influence revenues. The second establishes if the surrounding state gaming operators reacted to the increased Gaming Tax rate in Illinois, by raising their marketing spending. The last section clarifies whether the changes to the Illinois Gaming Tax Schedule impacted gaming volumes in the neighboring/competing states of Indiana, Iowa, and Missouri.

The analysis relied …

Arbitrability And Public Policy In Regard To The Recognition And Enforcement Of Arbitral Award In International Arbitration : The United States, Europe, Africa, Middle East And Asia, Veena Anusornsena

Theses and Dissertations

Party autonomy in international arbitration is the most compelling reason for the contracting parties to enter into arbitration agreement, rather than opting for litigation. However, arbitration functionalities may be hindered by several factors, one of which is 'arbitrability and public policy'. The 1958 United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards provides arbitrability and public policy as the grounds for refusing the recognition and enforcement of foreign arbitral award for signatory states, thus allowing national courts to use their own discretion when determining the scope of these two issues.

Public policy is a concept that is …

The Internet Gaming Industry For Newbies, Cory Nebel

UNLV Theses, Dissertations, Professional Papers, and Capstones

The United States internet gaming industry is one which, while many people are aware of its existence, very few fully understand. There remains a tremendous amount of confusion amongst the American public regarding whether or not gambling online in the U.S. is a legal activity. While most would claim to have heard reports that U.S. internet gambling is against the law, just as many people are able to quickly reference both friends and family who regularly gamble online. Through the use of secondary research, this paper will explore a wide range of pre-existing literature on both the internet gaming industry …

Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann

Graduate Theses

This paper addresses the mandatory adoption of International Financial Reporting Standards (IFRS) in Germany in 2005. The financial, statement effects and the variability of key accounting measures are analyzed under the German Commercial Code (Handelsgesetzbuch - HGB, German GAAP) and IFRS. I find that book value of equity and net income are slightly larger under IFRS than under German GAAP which reflects the fair value orientation of IFRS. Only weak evidence exists that the mandatory adoption of IFRS results in significant accounting differences unlike the results found in financial statements of German firms that voluntarily adopted IFRS.

The Effect Of Casino Tax Policy On Short-Run Gaming Development, Kahlil Philander

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study examines the effect of casino tax rate structure on investment by casino operators. Using a panel data set consisting of all states with legal commercial casino gambling from 1998 to 2009, a fixed-effect model with two-stage least squares is estimated to examine the effect of gambling taxes on firms' short-run behavior. The study finds that maximum casino tax rates decrease casino employment, with an estimated average elasticity of -0.5. This result is noted to be robust to several different model specifications and data subsets. No robust relationship is found between maximum tax rates and casino wages. No significant …

Un-Obtainium: The Quest For Rare Earth Elements, Brahm Heyman

International Political Economy Theses

The 17 "rare earth elements" are essential for the development of new technologies. Over the last several decades, China has established a virtual monopoly on the rare earth industry, producing over 97% of the world's current demand. This was achieved by effectively undercutting other producers who stopped competing in this market. In 2010, in an effort to bolster its domestic market, China decided to reduce the amount of rare earth elements that it would export. This situation can be used to consider China's relations with the rest of the world from two perspectives. (1) The realist perspective views China's actions …

Implementing A State Lottery In Nevada, Benjamin K. Boulton

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this study is to assess the feasibility of implementing a state lottery in Nevada and to present the benefits of a state lottery for both the Nevada hospitality industry and the Nevada economy. It will compare and contrast the arguments for and the arguments against a lottery by executing a content analysis of existing research literature as well as other relevant publications. It will also examine the history of lotteries, the states that border Nevada and have lotteries and the legislative history of lottery proposals in Nevada.

Cross-Listed Firms And Shareholder-Initiated Lawsuits: The Market Penalties Of Securities Class Action Lawsuits Against Foreign Firms, Kathryn Mary Schumann

Doctoral Dissertations

This paper examines the market penalties levied by shareholders against firms that are alleged to have violated securities laws within the U.S. Using a sample of private securities class action cases brought against foreign firms that cross-list on the major U.S. exchanges, this paper presents evidence that the enforcement risk criticism may not be as severe as initially thought. I examine market penalties at alleged violation disclosure dates and securities class action filing dates and find that each event corresponds to an economically and statistically significant loss of value for the accused firm. On average I find that the violation …

The Trans-Pacific Partnership And Japanese Politics, Eliot Francis Watson

Chancellor’s Honors Program Projects

No abstract provided.

The Correlation Between Off-Shoring And Tax Avoidance, Elena Svetlov

Honors Thesis Program in the College of Management

This research paper intends to examine the relationship between U.S Multinational Corporation off-shoring and tax avoidance. This paper will address the following research question: How does off shoring affect the difference between taxable and book income of U.S. multinational firms? The research is conducted via statistical analysis of data from the Off shoring Research Network (ORN) database. The findings of this research paper will potentially be valuable to tax economists, policy makers, and business managers as the findings will provide a better understanding of worldwide tax allocation. Also, the findings of this research may be useful for the potential establishment …

Service-Oriented Foreign Direct Investment: Legal And Policy Frameworks Protecting Digital Assets In Offshoring Information Technology (It) - Enabled Services, Tilahun Mishago

Theses and Dissertations

This thesis examines challenges caused by global cyberspace, which continues to undermine the ability of regulatory instruments aimed at cyber security and deterring cybercrime so that digital assets including those associated with Foreign Direct Investment (FDI) are protected. Progress in information and communication technology (ICT) has brought about both challenges and opportunities for mankind. While ICT has enabled seamless communication on cyberspace, it has also made every phenomenon, positive or negative on cyberspace possible. The good side of ICT is the endless opportunities provided to harness multiple features and capabilities of associated technologies while its side effect being the enormous …

The Role Of Ethics In Athletic Participation, Ryan Matthews

UNLV Theses, Dissertations, Professional Papers, and Capstones

Purpose: The purpose of this paper is to determine what role ethics plays in athletic participation and what intrinsic and/or extrinsic factors may influence the decision making process of athletes. Once identified, the information found in this paper can be used to help athletes understand their own thought processes concerning rules adherence and to assist them in making a conscious decision to follow the rules to achieve their goals.

Statement of Problem: The exploration of the literature will reveal the many factors and conditions that an athlete faces that will influence their decision to participate within the confines of the …

The Legalization Of Casino Gambling In Mainland China, Xi Liu

UNLV Theses, Dissertations, Professional Papers, and Capstones

The study of growth in the international casino gaming is currently fascinating. Local residents do not view casino operations negatively anymore. The great success of the regulation of the gaming industry and the resulting highly profitable returns in areas such as Las Vegas has encouraged jurisdictions to introduce gaming into their local economies. Various studies have been done to assess the potential reasons behind the introduction of the gaming industry into regions that have previously banned it; however, only a handful of research has been done regarding the potential gaming industry in mainland China. Given the huge success observed in …

Online Privacy Policy Of The Thirty Dow Jones Corporations: Compliance With Ftc Fair Information Practice Principles And Readability Assessment, Yuanxiang Li

Theses Digitization Project

This project conducted a statistical study of online privacy to examine how well corporations comply with FIPs and assess how easy their privacy was to read.

The High Cost And Value Of Patents: Finding The Appropriate Balance Between The Rights Of The Inventor And The Advancement Of Society, Andy Segal

CMC Senior Theses

Property rights are the backbone of Western Civilization. Capitalism can only be successful if individuals feel secure about the ownership of their assets. Patents are the property rights granted to the inventor by the government. Without these rights, inventors will find it extremely difficult monetizing their contributions to society. Thus, in an effort to incentivize innovation and commit society to human progress, our Founding Fathers built our country on a strong set of intellectual property rights.

At the same time, nothing impedes innovation like a monopoly and, in essence, all a patent amounts to is a monopoly, the right to …

Cobra Subsidies: A Compelling Narrative Of Policy Impact On The Unemployed, Uninsured, Hannah N. Gregg

CMC Senior Theses

This paper analyzes a 2009 U.S. policy which provided short term federal subsidies for COBRA health insurance premiums. COBRA allows the recently unemployed to continue purchasing health insurance through their employment-based insurance plan for a short time period after they become unemployed. Early analysis found low take-up rates for COBRA insurance due to the exceedingly high cost of full health insurance premiums, especially for those who have just lost a steady employment income. A short term 65 percent federal subsidy for COBRA insurance was implemented as a part of the American Recovery and Reinvestment Act in 2009. Subsidy policy proposed …