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2017 TAX CUTS AND CORPORATE INVESTMENT AND FINANCING DECISIONS: AN EMPIRICAL INVESTIGATION
Get PDFThe Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA periods, which may be due to many factors, including earnings management and a new tax on multinationals’ foreign income. Regardless, U.S. corporations significantly increased their capital expenditures following the tax cuts. Although this finding is consistent with the Act’s intent, higher capital expenditures coincided with higher borrowing and higher dividend payments and share repurchases, implying that both investments and repurchases were primarily debt financed. Overall, the study finds significant changes in corporate investment and financing behavior after the TCJA of 2017
Medical Demand Chain Performance and Treatment Service Levels for Wounded Military Personnel: Supply Chain Problem or Systemic Bureaucratic Inefficiency?
Get PDFIn light of the 2014 VA crisis, this paper began as an outsider’s perspective of how the Department of Veterans Affairs could reduce patient wait times and streamline its processes through private sector supply chain management. As our research progressed, however, it became increasingly apparent that there were systemic inefficiencies in the VA system that existed well before the issues at the Phoenix facility were made public. This paper details some of the history of that mismanagement during troop demobilization and continuing care of veterans. We conclude by highlighting possible solutions from commissioned studies about the crisis, as well as our own recommendations in improving overall VA management
Do students agree with research-based outcomes for the Business Communication Course? An exploratory study
Get PDFThe Business Communication class has been the center of soft skills development in most schools of business. The outcomes of the class generally are chosen by faculty and professionals to enhance students’ opportunities to be successful in the workplace. As students become more involved in the content of their education, the question should be asked if they agree with faculty, professionals and even the literature about the course outcomes. This study was designed to answer that question. Undergraduate and graduate students enrolled in Business Communication class completed a survey that asked their opinions about the outcomes of the class. Results indicate that students agree with faculty and professionals about the most important items that should be covered in the class
Guess who is not Using Mobile Money in Sub-Saharan Africa?
Get PDFMobile money, which is a mobile-phone-based service, sends and/or receives money across a wide geographical area with just a touch of a mobile-phone button. This particular financial product was initially introduced in Kenya in the early part of 2007. Within the first six months of its introduction in Kenya, more than two million people enrolled for the service, partly because the utility emerged as a handy tool for urban migrants to send money back home to their families who resided in villages. This overwhelming response to the service was mainly because of its convenience, safety, and speed. Now, in Sub-Saharan African region, this particular utility is widely used even by businesses for a variety of financial transactions, e.g., paying money to creditors and receiving money from suppliers, paying utility bills, and paying salaries of employees. This research examines whether female-owned firms use mobile money for financial transactions of their businesses. The paper uses World Bank’s Enterprise Survey Program Data Set from 2013 and 2016 to investigate this question for small and medium-sized businesses because it is the only data set known to have a set of questions on the adoption of mobile money by businesses in the region. The results indicate that female-owned firms are less likely to use mobile money than their male counterparts. These results are potentially of great significance because more than a third of small and medium-sized businesses in the region are owned by females, making them an important element of the economy in the region
Strategies for Effective Business Communication
No full textThe five faculty who created this adaptation of Professional Communications: A Common Approach to Work-place Writing (Adrienne Abel, Sydney Epps, Veronika Humphries, Sumita Roy, and Joseph Williams) worked together to create the overall learning outcomes and structure of the book, and each person wrote or adapted three of the fifteen chapters. Jeanne Pavy served as the project manager.
We would like to acknowledge the original text that this book is based on:Professional Communications: A Common Approach to Work-place Writing by Melissa Ashman, Jordan Smith, Brian Dunphy, and Andrew Stracuzzi.
Throughout the adaptation, Canadian references were changed to American references, and American English was substituted for British spelling and phrasing. Broken external and internal links were deleted or replaced. Below are specific chapter-level edits and additions made by the authors of Strategies for Effective Business Communication:
This open textbook is designed to support students in Dual Enrollment Business and Professional Communication courses in Louisiana
HOW PERCEPTION-BASED DECISIONS CAN NEGATIVELY SHAPE YOUR LEADERSHIP PERFORMANCE (decision-making and behavior)
Get PDFIn present-day, one of the most subtle means political leaders use to influence their base of supporters is through verbal communication. With this in mind, research shows that over the past two years, some political leaders have increasingly relied on “transferring their perception onto their base of followers, which often negatively stimulates, arouses and shapes an individual’s performance” (decision-making and behavior). In addition, to the detriment of our society, when political leaders transfer their perception onto their base of followers, they often misjudge the sensitive consequences of their prospective outcomes. Here for the first time, research now shows that a displaced thought process is attributed to the underlying stimulation used to arouse the transfer of one’s perception onto others. Therefore, because the “Dangerous behavior” following the transfer of one’s perception has become so prevalent in our society, such performance warrants immediate exploration
THE GLASS CEILING: IS IT BEING SHATTERED?
Get PDFThe purpose of this descriptive and informative study is to determine whether women are breaking through the glass ceiling today in business. This informative report presents a synthesis of research from 63 writers over the past 25 years. We also wrote a brief review of 22 different commentaries about the glass ceiling. Although there is some evidence that the glass ceiling is cracking in many institutions, women continue to be under-represented in senior leadership. Many research articles continue to emphasize the need to reduce institutional bias through overhauling hiring and promotion practices and training awareness of implicit cognitive bias. Leader responsibility through role modeling and mentoring have also been highlighted as interventions to promote gender equity. Selection and promotion decisions should be made by those people who understand how to avoid bias resulting from stereotypes and implicit assumptions. It is also suggested that men need to change their attitudes towards women in the workplace
African American Law Firms and The Importance of Strategic Advertising
Get PDFAfrican American (AA) law firms in the 21st century have found themselves competing for market sustainability in a majority led industry that spends billions on advertisements (Li 2017). AA attorneys as a whole are continuously finding themselves collectively pouring millions of dollars in radio and television advertisements in order to acquire new clients to survive. Interestingly, no sound advertisement strategy is usually executed by these well intended but misguided law firms at the majority and minority levels and both types of firms end up spending a lot of valuable money in various media outlets that produce little or no positive financial results. Therefore, it is recommended that sound marketing advertising theory based on theoretical and practical advertising strategies be used to yield high returns that will position an AA law firm to achieve a sustainable competitive advantage in the marketplace at very little cost with better returns on advertisement investments. The AIDA model (Lavidge & Steiner,1961) and five other strategies (Gotter 2018) where an emphasis on internet and viral marketing are offered as great tools to provide quantitative, qualitative and search engine optimization procedures to measure advertising effectiveness and establish efficiencies in a cluttered and poorly executed advertising age of law firms that currently exist
THE VALUE OF RESIDENTIAL PROPERTY IN EAST BATON ROUGE PARISH
Get PDFThis report summarizes a study of the total value of residential property in East Baton Rouge parish and taxes collectable within the parish. The study also provides some general results measuring the accruacy of current assessments. However, it is important to note that our study focuses in estimating the total value of residential real estate over regions, such as blocks or the parish as a whole. Thus, this study\u27s intent is not to provide a tool for assessing the value of individual homes
Career and Technical Education and the Implications of False Equity
Get PDFThis paper is presented to address various issues in Career and Technical Education and Implications of False Equity from a Public Policy viewpoint. It is also meant to illustrate how some of the current trends used by secondary education students in choosing their future career paths are either directly or indirectly having an impact how many students think about their future enrollment in institutions of Higher Learning