Open Access Journals at IU Indianapolis
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Assessing the Impact of the 2017 Tax Reform on College Athletic Donations Related to Ticket Sales
Get PDFThe Tax Cuts and Jobs Act (TCJA) of 2017 affected many traditional tax deductions for a variety of organizations. One that went under the radar for many, except those in the college sport ecosystem, was the removal of a deduction for donations related to college sport ticket sales. Developed from the Technical and Miscellaneous Revenue Act of 1988, IRC §170(l) provided individual taxpayers the ability to claim 80% of the amount paid over the value of tickets to college athletic events as a charitable contribution. TCJA eliminated this itemized deduction, which concerned several university athletic directors about the long-term effects of this change on their program’s revenue generation. This article assesses the history of the development and application of IRC §170(l) and determines whether these contributions should have been allowed as a charitable deduction overall. The article also examines the impact of IRC §170(l) after TCJA’s implementation, finding the athletic directors’ collective feared impact of reduced contribution revenues was not significant based on available data. Donors appear motivated by more than just the tax benefit, and the removal of the deduction did little to affect overall contributions
Beyond Gates and Metal Detectors: Understanding Security for Professional Sports Facilities
Get PDFInnovation is of vital importance in professional sport organizations, with various segments and departments catering to diverse managerial functions. While previous research has focused on ticketing, marketing, and event management, the critical aspect of security and intelligence in sports requires further exploration. With the safety of fans, players, coaches, staff, and the local community at stake, security and intelligence play a paramount role. The current research addresses the literature gap pertaining to cybersecurity through in-depth interviews involving 12 participants from major U.S. professional sports leagues and the cybersecurity industry, delving into physical security, personnel security, and cybersecurity domains.The results of the study highlighted an overall awareness and success in physical and personnel security, but also revealed a concerning deficiency in the understanding of cybersecurity threats. This shortfall emphasizes the pressing need for innovative cybersecurity solutions in the sport industry to ensure the integrity and safety of professional sport organizations in a complex environment. Through such innovative approaches, professional sport organizations can enhance their ability to effectively combat cybersecurity challenges, safeguarding their operations and protecting all stakeholders involved
“So, You’re Saying There’s a Chance …”: Understanding the Competitive Balance of Youth “Rep” Hockey in Ontario
Get PDFCompetitive balance in sport is a desirable state for leagues to aspire to attain. Indeed, uncertainty of outcomes (Kringstad & Girginov, 2018) have been noted to be desirous. At the highest levels of professional sport, measures to promote competitive balance (e.g., amateur drafts, revenue sharing) are commonplace. It has been noted before (i.e., Wigfield & Chard, 2018) that competitive balance is similarly sought after in competitive youth sport settings. Here, the current study was completed to assess the competitive balance in various associations competing in Ontario’s boys’ representative minor hockey system. Results from the provincial championships since the 2005-06 season were analyzed for age groups ranging from U11 to U20 and across all competition levels (i.e., A, AA, AAA) by conducting a chi-square test of independence. Findings indicate that the Greater Toronto Hockey League (GTHL) dominates Ontario rep hockey across all age groups and competition levels—with few exceptions. This article offers an innovative solution to roster construction that Ontario minor hockey associations can implement to combat the GTHL’s dominance
Viability of Transplanted de Novo Retinal Ganglion Cells in Human Donor Eyes Maintained Under Elevated Intraocular Pressure
Get PDFPurpose: Glaucoma is a group of optic neuropathies characterized by visual field loss, classically due to increased intraocular pressure (IOP) and retinal ganglion cell (RGC) degeneration. Current treatment options reduce IOP, but existing RGC degeneration is irreversible. RGCs can be differentiated from reprogrammed human corneal fibroblasts and transplanted into the retina to potentially restore vision in patients with late-stage disease when most RGCs are irreversibly damaged. We investigate the survival of these human induced pluripotent stem cell (IPSC) derived RGCs after culturing them in human donor posterior eye cups under conditions of elevated and normal IOP using the ocular translaminar autonomous system (TAS) pressurization chamber.
Methods: Human iPSCs were generated by reprogramming human donor corneal fibroblasts using Sendai virus vectors with Yamanaka factors. These iPSCs were then differentiated into retinal organoids from which RGCs were obtained. The RGCs were then transduced with AAV2-GFP and transplanted into donor posterior eye cups obtained from control individuals. They were pressurized for approximately 5 days, with the left eye maintained at normal IOP and right eye at elevated IOP. Viability was measured by expression levels of pro-survival pathways via qRT-PCR, fluorescent microscopy, and electroretinography for retinal function (ERG).
Results: We successfully transplanted human RGCs into human donor eyes and visualized them after GFP transduction. We maintained a pressure differential between the two eyes for approximately 5 days using the TAS model. Differential expressions of survival, inflammatory and apoptotic genes were identified between normal and high IOP. We identified retinal function changes under normal and high IOP after iPSC derived RGC transplantation.
Conclusions: Human iPSC derived RGCs provide a potential strategy to regenerate vision in patients with diseases that damage RGCs like glaucoma, Parkinson’s, Alzheimer’s, multiple sclerosis, and traumatic optic neuropathy. Future work involves directing the transplanted RG