Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.

The construction of state highway projects is bid out each year at approximately three billion dollars. Claims from contractors for additional compensation are common. This paper investigates the policies and procedures for handling claims and explores the False Claims Act case law and its implications for the Department of Transportation's contract administration.

The topic of this research is marketing practices of socially responsible and sustainable businesses. It examines the strategies companies and brands use to represent themselves to the public through products, advertising, and philanthropy. This includes an evaluation of existing frameworks and case studies, as well as in-depth interviews. The question that this research will answer is as follows: How can new or existing companies embrace and integrate social responsibility or sustainability in a way that is authentic and contributes to a positive public reputation? Younger generations are increasingly willing to switch to and, in some cases, pay more for products and brands that contribute positively to society and the environment. An increasing number of businesses are leveraging this trend and working to create a positive image that resonates, particularly with Millennials and Gen Z, as one that integrates social and environmental concerns into business operations. The methodology of this research consists of analysis of secondary research and in-depth interviews. The culmination of this research is a set of guidelines that will assist marketers in reconsidering their businesses' public image in a way that consumers perceive as clear, compelling, and authentic. As consumers' priorities continue to shift, businesses are being pushed to reconsider what values and causes, if any, they represent. This research translates into an adaptable set of steps for businesses to capitalize on this growing trend.

Consumers have begun to take a more proactive approach to their healthcare by accessing pharmaceutical companies Websites to obtain health and drug information, support groups, rebates, coupons, as well as free drug trials. In exchange for these benefits, companies require consumers to voluntarily disclose information. However, research has shown that consumers continue to be concerned about how their information is managed, used, and distributed by companies, especially if accessed via the Web. To date, there has been limited empirical research to examine the actual online practices of companies when it comes to privacy, especially those of pharmaceutical companies. Using Delphi expert panel process, the components of a benchmarking index were identified to examine the documented and actual online practices of 100 Website registrations with pharmaceutical companies. The evolution for the development of an index to measure the personal information privacy violations of pharmaceutical companies is presented. Second, empirical evidence is provided regarding the magnitude of voluntary adherence to the Fair Information Practices (FIPs) by pharmaceutical companies based upon the personal information privacy violations. The results revealed that companies with headquarters in Europe had fewer personal information privacy violations than those in Asia, UK, and the US. Moreover, the results indicate that fewer personal information privacy violations occur for chronic conditions than for non-chronic conditions, as well as fewer violations occur with Website registrations for updates than for discounts. Finally, both Europe and UK demonstrated more overall adherence to FIPs than the US and Asia. This suggests that self-regulation may not be sufficient, while more enforcement may be necessary to decrease personal information privacy violations.

In this paper, I analyze the effectiveness of state level Earned Income Tax Credit programs on improving of poverty levels. I conducted this analysis for the years 1991 through 2011 using a panel data model with fixed effects. The main independent variables of interest were the state and federal EITC rates, minimum wage, gross state product, population, and unemployment all by state. I determined increases to the state EITC rates provided only a slight decrease to both the overall white below-poverty population and the corresponding white childhood population under 18, while both the overall and the under-18 black population for this category realized moderate decreases in their poverty rates for the same time period. I also provide a comparison of the effectiveness of the state level EITCs and minimum wage at the state level over the same time period on these select demographic groups.

Sustainability practices produce programs and services that meet current needs while preserving the environment and natural resources for the future. City parks and recreation departments are facing budget shortfalls and increasing expectations from customers. Governments are now embracing sustainability practices to create financial savings while also fostering relations with customers. The purpose of this single case study was twofold: (1) to examine the effectiveness of one city department’s strategies in outsourcing its environmental sustainability program through a performance contract with Ameresco; and (2) to examine the perceptions of key department employees about the effectiveness of the sustainability initiative. A snowball sample of 14 employees, stratified by employee class (upper administrative, middle management and, line staff) was drawn from the City of Knoxville, Tennessee’s parks and recreation department. Qualitative data generated from semi-structured interviews was coded and thematized to analyze the perceptions of the employees included in the sample about the agency’s sustainability practices. Additionally, financial archival data from utility bills (N = 96) were analyzed over the implementation phase of the contract to determine if cost savings were realized. Key findings of the study included: (1) financial savings were realized across key operating areas as a result of the contract with Ameresco; (2) employees identified positive feelings towards investment in environmental initiatives; (3) sustainability can be obtained through the implementation of an environmental sustainability performance contract; and (4) sustainable practices can further increase efficiency of facilities operation. The results of this study may be generalized to cities of similar size and governmental structure.

This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the two factors determining the highest likelihood of venue success include multiple tenants and access to mass transit. The analysis demonstrates that public subsidies towards stadiums don’t generate sufficient economic returns, and that successful stadiums can be created without using taxpayer funds.

This paper attempts to provide a cost-benefit analysis of the economic and social effects of hosting the Olympic Games. I provide an overview of the economic and social impacts of the Games and analyze their effects. I focus the economic effects of the Games on tourism, trade, corporate sponsorship and the sale of television rights. I also look at the social effects of the Games on infrastructure and employment. Finally I assess why the Olympics remain an appealing venture for cities, despite evidence that demonstrates how they produce more actual harm than good for the host city. In addition, I provide predictions for two alternative directions that the Olympics could take in the future: to either continue in the current trend of immense growth and commercialization, or alternatively, implement a new Olympic bidding process that establishes stricter criteria for candidate cities.

This work addresses to what extent businesses in the United States and the European Union have a moral obligation to participate in social integration processes in areas where they operate with the use of migrant laborers. It begins with the presupposition that a common framework as to what constitutes ethical behavior in business is needed and beneficial. It argues that the very industry that creates a need for migrant labor ought to also be involved in merging this labor successfully into the existing community and specifies that a discourse on business ethics and migration is gravely needed. This must be one that considers how businesses can become more engaged in resolving the social issues that arise both for the migrants and for the local community in which the businesses operate. The purpose would be to fill a social and humanitarian need that government alone cannot. More importantly, it will be to exercise beneficence and display responsible and sincere corporate citizenship. It is claimed that businesses that fail to encourage and participate in integration processes display a moral flaw. Cosmopolitan business ethics are proposed as a way to look at ethical business conduct and it is claimed that businesses that act as cosmopolitan citizens are morally praiseworthy.

This thesis relies on an interdisciplinary framework to conduct an investigation of seminal national policies and planning processes in New Zealand and Quebec Province, Canada related to sovereignty, indigenous land rights, and customary land tenure systems. Theoretical frameworks for this research include a comparative analysis of European legislative systems and traditional planning frameworks in relation to indigenous governance systems and land tenure systems for the Maori (NZ) and James Bay Cree (QC). Through interviews and experiential knowledge I will document tools and techniques that these indigenous communities use to navigate complex cross-cultural policy and planning processes for their own advocacy of cultural heritage values. From the Maori perspective, cultural heritage values include the concept and principles of kaitikatanga. James Bay Cree cultural heritage values include the concept and guiding principles embedded in Eeyou Iyihtiwin. These cultural heritage values represent abstract concepts and guiding principles that are embedded in and gain meaning from local context, cultural knowledge and customary traditions. The Maori and James Bay Cree share a similar orientation to the meaning and importance of land. Together these indigenous communities view land as the foundation for collective and individual identity and cultural traditions. From this perspective and meaning of land, the Maori and James Bay Cree recognize that people are a part of a greater interconnected system that spans across physical and metaphysical spaces. In practice, native or customary land tenure systems are based on cultural heritage values that support a spirit of reciprocity with an underlying expectation that a balanced system will provide for all life. This analysis may provide a new cross-cultural framework for policy and planning processes to provide opportunities for fair negotiation of sustainable land tenure systems and natural resource management.