Journal of Legal, Ethical and Regulatory Issues

Articles from Vol. 19, No. 2, 2016

An Analysis of the Accounting and Financial Effects of Inconsistent State and Federal Laws in the Recreational Marijuana Industry
INTRODUCTIONThe recreational marijuana industry exists in an environment of legislative uncertainty resulting from states legalizing recreational marijuana while it is still considered illegal at the federal level. For the recreational marijuana industry,...
Management Discretion of Accruals Prior to the Demutualization of Property-Liability Insurance Companies
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONThe purpose of this study is to evaluate management flexibility in determining accounting estimates in a specialized setting; property-liability insurance companies conversions from mutual ownership...
Managing Social Enterprises in the Philippines: Challenges and Strategies
INTRODUCTIONManagers of for-profit social enterprises, just like their counterparts in traditional profitoriented firms, must adopt and implement appropriate business strategies to keep their operations viable. In addition, they must deal with the complexity...
Online Sales and Its Impact on State and Local Government Revenues: Is There a Solution?
INTRODUCTIONState and local governments are facing fiscal challenges due to declining revenues without a corresponding change in expenditures. As a result, these entities are exploring alternative revenue sources, such as the $23.3 billion in lost sales...
Tax Lotteries: The Crowding-Out of Tax Morale and Long-Run Welfare Effects
INTRODUCTIONFor tax authorities, efficiently monitoring and sanctioning VAT evasion is a challenging task. The 2015 VAT Gap report estimates that in 2013, EUR 168 billion in VAT revenues were lost in the European Union due to non-compliance or non-collection....
The Property Tax Deduction - Impact on Governments and Taxpayers
INTRODUCTIONWith the federal debt at an all-time high and policy makers wanting to broaden the tax base in exchange for lower marginal tax rates, legislators continuously look at tax reform, specifically, deductions for mortgage interest, state and local...
Using Cafrs to Estimate the Costs of Corporate Misconduct on Society a Framework for Civic Action
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONWhat is the cost to society when corporations misbehave? At what level of the corporate hierarchy is management deemed accountable for third parties' agreements which violate the public trust? This...
Using Personality Testing as Part of the Employee Selection Process: Legal and Policy Issues for Employers
INTRODUCTIONAn advantage often cited in the literature regarding internal hiring or promotion is that current employees are known commodities regarding their "fit" with the organization's culture and work environment (Krell, 2015). The easily acquired...
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