Payday lending: America's unsecured loan market [Business Ethics Case Study, 5000 words]

Case study for Business Ethics, 5000 words. Considers the state of the payday lending market in USA and Canada as of March 2018. Suitable for undergraduate or business school use. Includes the discussion of: Storefront and online payday lending in state/province and national contexts. Applicability of the concept of exploitation to payday lending. Alternatives to payday lending ("Payday Alternative Loans" provided through credit unions, and savings incentive programs that reduce demand for payday lending). U.S. government regulation of 2017 that was rescinded shortly before it was to have effects on business, specifically due to change of Presidential administration (January 2018). Class discussion questions. References

Employee Stock Options: Tax Treatment and Tax Issues

[Excerpt] The practice of granting a company’s employees, officers, and directors options to purchase the company’s stock has become widespread among American businesses. According to Information Technology Associates, 15% to 20% of public companies offer stock options to employees as a part of their compensation package, and over 10 million employees receive them. During the technology company boom of the 1990s, they were especially important to start-up companies, allowing them to avoid paying large cash salaries to attract talent. Employee stock options have been extolled as innovative compensation plans benefitting companies, stockholders, and employees. They have been condemned as schemes to enrich insiders at the expense of ordinary stockholders and as tax avoidance devices. This report explains the tax treatment of various types of employee stock options recognized by the Internal Revenue Code, examines some of the issues that have arisen because of the real and perceived tax benefits accorded employee stock options, and describes key laws and regulations concerning stock options, and discusses the “book-tax” gap as it relates to stock options and S. 1375 (Ending Excessive Corporate Deductions for Stock Options Act)

Spartan Daily, October 26, 1990

Volume 95, Issue 41https://scholarworks.sjsu.edu/spartandaily/8040/thumbnail.jp

Defining and Measuring The Creation of Quality Jobs

Our research is intended to support our peers in the Community Development Financial Institution (CDFI) industry who, through their financing, have served low-income and other disadvantaged communities for two decades.  While the CDFI industry has been instrumental in supporting job creation across the U.S., we believe that now is the time to focus greater attention on the quality of the jobs created in order to combat rising income and wealth inequality.Through a better understanding of what defines a quality job and a set of practical methods for measuring the quality of jobs created, we believe CDFIs and others in the impact investing community will be better positioned to make more effective investments that support good jobs for workers, businesses, and communities

Debt Relief for Low-Income Countries: Arbitration as the Alternative to Present, Unsuccessful Debt Strategies

Debt reduction, International insolvency, International financial architecture, HIPC initiative

Spartan Daily, March 30, 1989

Volume 92, Issue 38https://scholarworks.sjsu.edu/spartandaily/7828/thumbnail.jp

The Crescent Student Newspaper, January 21, 2005

Student newspaper of George Fox Universityhttps://digitalcommons.georgefox.edu/the_crescent/2279/thumbnail.jp

The Effect of Labor on Profitability: The Role of Quality

Determining staffing levels is an important decision in retail operations. While the costs of increasing labor are obvious and easy to measure, the benefits are often indirect and not immediately felt. One benefit of increased labor is improved quality. The objective of this paper is to examine the effect of labor on profitability through its impact on quality. I examine both conformance quality and service quality. Using longitudinal data from stores of a large retailer, I find that increasing the amount of labor at a store is associated with an increase in profitability through its impact on conformance quality but not its impact on service quality. While increasing labor is associated with an increase in service quality, in this setting there is no significant relationship between service quality and profitability. My findings highlight the importance of attending to process discipline in certain service settings. They also show that too much corporate emphasis on payroll management may motivate managers to operate with insufficient labor levels, which, in turn, degrades profitability.Labor Capacity Management, Quality, Retail Operations