The Constitutionality and Legality of Internet Voting Post-Shelby County

The technological and electoral landscapes have changed drastically since the turn of the century. While it once might have made sense to view voting online as unconstitutional, as opposed to merely impractical, the expanded range of Internet access for minority communities has made that argument tenuous at best. While there still may exist practical and political reasons to avoid Internet voting, the Constitution no longer stands as an effective wall against the practice. Furthermore, the primary statutory obstacle to the implementation of Internet voting on a local level, the Voting Rights Act, has been greatly weakened by the recent Supreme Court decision in Shelby County. As such, now is the perfect time for state-level experimentation in the field of Internet voting

Financial Reporting and the Accounting Expectations Gap

The overall goal of financial reporting is to provide high quality financial information regarding reporting entities that is useful for informed decision making. Considering most organizations have multiple groups of stakeholders which often have differing and competing informational needs, as well as expectations and desired outcomes, the accounting expectations gap has become a topic of current debate in many business circles. Historically, the accounting expectations gap has centered around the role of the auditor and audit responsibility. The financial accounting expectations gap encompasses what the preparers of the statements and auditors believe they should contain and includes what stakeholders believe the financial statements should contain. The purpose of this paper is to extend and apply existing literature to the financial reporting expectations gap and bridge the gap in between the two approaches. The conclusions, recommendations, and implications reached are generalizable and appropriate for use in developing best practice solutions

Exploring the Use of Expatriate Management to Improve the Quality of Earnings Being Reported by MNC\u27s

As organizations have strived to create global footprints and search for economies of scale, there has been a great deal of literature devoted to global expansion. This study is intended to fill a gap in the existing literature relating to the impact that financial expatriate management has had on multi-national expansion and how the quality of earnings being reported have been used as drivers for global expansion. By using the shared experiences of corporate financial executives, responsible for global financial reporting functions, the study of organizational reporting practices will serve to shed light on the procurement of quality information used in support of global strategic initiatives. The conclusions, recommendations, and implications reached are generalizable and appropriate for use in developing best practice staffing solutions

Fahrstuhlfahrten und Einstiegsschwierigkeiten:Erschließungstechniken in Georges Perecs "La Vie mode d’emploi"

Der Artikel ist eine produktionsästhetische Untersuchung zu Einstiegsschwierigkeiten in literarische Schreibprozesse und ihre Auflösung mithilfe räumlicher und sprachspielerischer Erschließungstechniken. Als Beispiel dient mir die Poetik des OuLiPo (»Ouvroir de littérature potentielle«) und hier insbesondere (die Genese von) Georges Perecs Roman »La vie mode d’emploi«. Genauer wird daran gezeigt, wie Perec eine blockierte Fahrstuhlfahrt als metaphorische Referenz auf seine anfängliche Schreibhemmung in den Roman einfügt und wie diese Referenz als Kommentar zur Erzählbarkeit komplexer Raum-Zeit-Gefüge im Gesellschaftsroman des 20. Jahrhunderts, insbesondere zu Marcel Prousts »Recherche«, verstanden werden kann

Evaluating Flat Tax Theory: A Conceptual Framework

Tax receipts form one of the key tools of current macroeconomic fiscal policy. As governments are forced to increase spending levels satisfy their respective social, political or economic goals, they are consequently are forced to review new or additional sources of tax review. Government officials and political candidates theorize that new expensive programs can be paid for by increased taxes. A flat tax system has also been theorized to be an equitable solution to satisfy the increased tax revenue requirements. This paper reviews in general terms the current progressive tax system as well as a regressive flat tax system. This study further illustrates various approaches to the flat tax system, its benefits, and demerits on individuals and the general economy. The conclusions, recommendations and implications reached are generalizable and appropriate for use in developing best practice solutions

Intermediale Bezugnahme und mediale Materialität

In ihrer Replik auf den Beitrag von Beatrice Nickel weitet Johanne Mohs die Perspektive auf ›Gedichtobjekte‹ im städtischen Raum nach 1945 aus. Eingangs differenziert sie den Begriff der Intermedialität, um daraufhin die von Beatrice Nickel angeführten Beispiele analytisch zu spezifizieren und interpretatorisch zu vertiefen. Letztlich folgt ihre Lesart den Avantgardekonzepten des frühen 20. Jahrhunderts, um das von den Künstlern problematisierte Wechselverhältnis von ›Kunst‹ und ›Leben‹ zu beleuchten

Asymmetric Cost Behavior: Exploring Ethical Issues Facing Management

Asymmetric cost behavior or cost stickiness is a relatively new phenomenon in accounting. Cost accounting initially assumed that traditional cost behaviors follow a symmetrical pattern, whereas sales and costs rise and fall equivalently with each other. Extending the research of Anderson, Banker and Janakiraman (2003) which introduced a theory that contradicted the normal symmetrical cost behavior by suggesting that internal factors, such as management decisions impact spending resulting in asymmetric cost behavior or cost stickiness. The objective of this paper is to explore whether asymmetric cost behavior or cost stickiness impacts corporate earnings of enterprises and if so, does this inadvertently create ethical issues for decision-making by management, as they may benefit in compensation from these decisions. By examining the link between Sales General and Administrative expenses (SG&A) and earnings, this paper shows how asymmetrical behavior influences management decision making cost. The conclusions, recommendations and implications reached in this study are generalizable and appropriate for use in developing best practices

Evaluating the Effect of Corporate Tax Reductions on Value Chain Sourcing Decisions

The objective of this paper is to evaluate the changes in the elements of the value change sensitivity model and identify if there has been a significant shift in the profitability of one country to another. Validating the work on the adjusted present value (APV) formula provided by Rainish, Mensz, and Mohs (2015), this paper analyzes how the new U.S. corporate tax rates will impact a company’s sourcing decision. Also, the value-added tax (VAT) is used in all other OECD countries, except the U.S, and therefore this will be part of the evaluation. The third variable that has a crucial impact on sourcing is the average manufacturing wage of the different countries. By examining the taxation and labor system, this paper shows how these essential cost drivers influence the value-chain modeling for the global sourcing. The conclusions, recommendations and implications reached in this study are generalizable and appropriate for use in developing best practice solutions

Exploring the Impact of Tariffs on Foreign Direct Investment and Economic Prosperity

The global economic environment has become more interconnected, a significant portion of which can be attributed to countries welcoming foreign businesses through foreign direct investments (FDI). FDI is powerful in its ability to grow and develop home companies while shaping host economies, which lays out a critical role in the generating opportunities, strengthening economies, and the circulation or velocity of capital. This paper extends the initial work of Ranish, Mentz and Mohs (2015) relating to global value chain decision making. The purpose of this research is to review and outline the sensitivity to Tariff’s on FDI and economic growth. The conclusions, recommendations and implications reached in this study are generalizable and appropriate for developing best practice solutions