scholarly journals Museums, collectors, and value manipulation: tax fraud through donation of antiquities

2015 ◽  
Vol 23 (1) ◽  
pp. 173-186 ◽  
Author(s):  
Donna Yates
Keyword(s):  
United States ◽  
Case Studies ◽  
Design Methodology ◽  
The United States ◽  
Traditional Practices ◽  
Content Type ◽  
Antiquities Market ◽  
Tax Fraud ◽  
Key Aspects ◽  
Tax Deduction

Purpose – This paper aims to discuss the key aspects of the international trade in antiquities and the practice of philanthropic donation of objects to museums that allow for certain types of tax deduction manipulation, using a case of tax deduction manipulation from Australia and a case of tax fraud from the United States as examples. Design/methodology/approach – Two thoroughly researched case studies are presented which illustrate the particular features of current and past antiquities donation incentivisation schemes which leave them open to manipulation and fraud. Findings – The valuation of antiquities is subjective and problematic, and the operations of both the antiquities market and the museums sector are traditionally opaque. Because of this, tax incentivisation of antiquities donations is susceptible to fraud. Originality/value – This paper presents the mechanisms of the antiquities market and museum world to an audience that is not familiar with it. It then clearly demonstrates how the traditional practices of this world can be manipulated for the purposes of tax fraud. Two useful case studies are presented.

scholarly journals Museums, collectors, and value manipulation: tax fraud through donation of antiquities

2017 ◽  
Author(s):  
Donna Yates
Keyword(s):  
United States ◽  
International Trade ◽  
Case Studies ◽  
The United States ◽  
Tax Law ◽  
Traditional Practices ◽  
Antiquities Market ◽  
Tax Fraud ◽  
Key Aspects ◽  
Tax Deduction

PurposeTo discuss the key aspects of the international trade in antiquities and the practice of philanthropic donation of object to museums that allow for certain types of tax deduction manipulation using a case of tax deduction manipulation from Australia and a case of tax fraud from the United States as examples.Design/methodology/approachTwo thoroughly researched case studies are presented which illustrate the particular features of current and past antiquities donation incentivization schemes which leave them open to manipulation and fraud.FindingsThe valuation of antiquities is subjective and problematic and the operations of both the antiquities market and the museums sector are traditionally opaque. Because of this tax incentivisation of antiquities donations, is susceptible to fraud.Originality/valueThis paper presents the mechanisms of the antiquities market and museum world to an audience that is not familiar with it. It then clearly demonstrates how the traditional practices of this world can be manipulated for the purposes of tax fraud. Two useful case studies are presented and one of these case studies has never been academically published before, despite it being the cause for a change in Australian tax law.

NCSS notable trade book lesson plan: the girl who buried her dreams in a can

2020 ◽  
Vol 15 (2) ◽  
pp. 121-126
Author(s):  
Takisha Durm
Keyword(s):  
United States ◽  
Research Design ◽  
Design Methodology ◽  
Lesson Plan ◽  
The United States ◽  
Elementary Grades ◽  
Effect Change ◽  
Content Type ◽  
Similarities And Differences ◽  
Future Date

PurposeThe Girl Who Buried Her Dreams in a Can, written by Dr Tererai, profiles a cultural, yet global experience of the power of believing in one's dream. Through this study of the similarities and differences of how children in the United States and abroad live and dream of a better life, this lesson seeks to enhance students' understandings of the power and authority they possess to effect change not only within their own lives but also in the lives of countless others in world. After reading the text, students will work to create vision boards illustrating their plans to effect change within their homes, schools, communities, states or countries. They will present their plans to their peers. To culminate the lesson, the students will bury their dreams in can and collectively decide on a future date to revisit the can to determine how far they have progressed in accomplishing their goals.Design/methodology/approachThis is an elementary grades 3–6 lesson plan. There was no research design/methodology/approach included.FindingsAs this is a lesson plan and no actual research was represented, there are no findings.Originality/valueThis is an original lesson plan completed by the first author Takisha Durm.

So you want to work in sports? An exploratory study of sport business employability

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David J. Finch ◽  
Norm O'Reilly ◽  
David Legg ◽  
Nadège Levallet ◽  
Emma Fody
Keyword(s):  
United States ◽  
Emotional Intelligence ◽  
Labor Market ◽  
Exploratory Study ◽  
Design Methodology ◽  
Sport Management ◽  
The United States ◽  
Content Type ◽  
The Past ◽  
Analytical Thinking

PurposeAs an industry, sport business (SB) has seen significant growth since the early 2000s. Concurrently, the number of postsecondary sport management programs has also expanded dramatically. However, there remain concerns about whether these programs are meeting the demands of both employers and graduates. To address these concerns, this study examines the credential and competency demands of the SB labor market in the United States.Design/methodology/approachResearchers conducted an analysis using a broad sample of employment postings (N = 613) for SB positions from two different years, 2008 and 2018.FindingsResults support that a complex set of SB qualifications exist, and the credentials and competencies included in SB employment postings have evolved over the past decade.Originality/valueA noteworthy finding is that meta-skills are found to be particularly important for employability, including items such as communication, emotional intelligence and analytical thinking and adaptability.

Major crises and supply chain disruption

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Supply Chain ◽  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Cutting Edge ◽  
Supply Chain Disruption ◽  
Content Type ◽  
Pertinent Information ◽  
Key Aspects ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Supply chain disruption is a frequent outcome when a major crisis occurs. Organizations can become more resilient against such effects through a focus on key aspects of sustainability that can help increase the robustness of their supply chain Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

scholarly journals The performance of consumers' cooperatives in America

2020 ◽  
Vol 3 (1) ◽  
pp. 1-27
Author(s):  
John Pencavel
Keyword(s):  
United States ◽  
Design Methodology ◽  
The United States ◽  
Comparable Data ◽  
Content Type ◽  
Labor Statistics ◽  
Bureau Of Labor Statistics ◽  
Methods Of Operation ◽  
The U.S

PurposeThe purpose is to evaluate the performance of consumers' cooperatives in the United States over the last 100 years. This evaluation is based on an overlooked series of surveys undertaken by the U.S. Bureau of Labor Statistics between 1920 and 1950. Where possible, the series are brought up to date.Design/methodology/approachThe surveys did not follow a single consistent organization. Therefore, the observations require rearrangement so that a single meaningful design is achieved.FindingsIn a number of instances, consumers' cooperatives have not merely survived but thrived. Indeed, some of their original and continuing methods of operation have been copied and adopted by firms that are not cooperatives.Originality/valueThe series constructed are original and singular. The author knows of no such comparable data.

scholarly journals “The UK is not innocent”: Black Lives Matter, policing and abolition in the UK

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Remi Joseph–Salisbury ◽  
Laura Connelly ◽  
Peninah Wangari-Jones
Keyword(s):  
United States ◽  
Design Methodology ◽  
The United States ◽  
Content Type ◽  
High Profile ◽  
Police Contact ◽  
Black Lives Matter ◽  
The Uk ◽  
Stop And Search ◽  
Do So

PurposeThe purpose of this article is to show that racism is not only a US problem. Rather, racism is endemic and pervasive in the UK context, manifesting at every level of policing. From stop and search, to deaths after police contact, the authors highlight long-standing and widespread racist disparities in UK policing. The authors therefore pierce through any delusions of UK “post-racialism” in order to show that, as protesters have reminded us, “the UK is not innocent”.Design/methodology/approachIn this piece, the authors reflect on the Black Lives Matter protests of 2020. Whilst the catalyst was the death of George Floyd in the United States, the authors explore what the protests mean in the UK context. To do so, the authors draw upon recent high-profile examples of police racism, before situating those events within a wider landscape of racist policing.FindingsDemonstrating that UK policing has to be understood as institutionally racist, the authors suggest that responses to police racism need to be radical and uncompromising – tweaks to the system are not enough. The authors therefore look towards defunding and abolition as ways in which one can begin to seek change.Originality/valueThe piece takes up the challenges set by this Black Lives Matter moment and offers a critical take on policing that seeks to push beyond reformism whilst also highlighting the realities of UK racism.

New jerseys: exploring the influence of NBA team jersey sponsorships on teams and sponsors

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sara Shoffner ◽  
Mark Slavich ◽  
Gi-Yong Koo
Keyword(s):  
United States ◽  
North American ◽  
Design Methodology ◽  
The United States ◽  
National Basketball Association ◽  
Future Research ◽  
Sport Sponsorship ◽  
Content Type ◽  
Sport League ◽  
The Impact

PurposeIn 2017, the National Basketball Association (NBA) became the first major professional North American sport league to adopt jersey sponsorship. While professional leagues across the globe have allowed this practice for decades, the NBA's decision marked what may be the start of a new trend in North American sport sponsorship. With this in mind, the current study sought to assess the impact of fans' perceptions of these sponsorships on sponsor- and team-related outcomes.Design/methodology/approachAn online sample of 301 NBA fans across the United States was conducted through Amazon's MTurk.FindingsResults exhibited the importance of sponsorship authenticity, which maintained the strongest influence on sponsor- and team-related outcomes. Brand–team fit, sponsorship familiarity and sponsorship identification were also assessed, with mixed results for each factor.Originality/valueResults of these findings related to sponsorship authenticity and consequent practical and theoretical implications are discussed, and areas for future research are provided.

US dock strike unlikely to be repeated

2015 ◽  
Keyword(s):  
United States ◽  
Economic Impact ◽  
Case Studies ◽  
Low Income ◽  
The United States ◽  
Content Type ◽  
Work Stoppage ◽  
Us Economy ◽  
Complete Work ◽  
The Us

Significance The slowdown led to extreme backlogs at the ports, which are responsible for about 45.0% of containerised cargo in the United States and goods representing 12.5% of GDP. Importers and exporters are concerned that the tactic of an economically-damaging slowdown or complete work stoppage may be repeated at the end of the contract, or at ports on the East or Gulf Coasts. Impacts The economic impact of the slowdown is calculated to have cost GDP one percentage point in the fourth quarter of 2014. State actions against unions will provide case studies for examining their impact on wage levels. The segmentation of the US economy has made low-income workers suited for greater unionisation. However, they are also most vulnerable to employer action and less able to withstand strikes.

Considerations for school leaders serving US immigrant communities in the global pandemic

2020 ◽  
Vol 5 (3/4) ◽  
pp. 375-380
Author(s):  
Rebecca Lowenhaupt ◽  
Megan Hopkins
Keyword(s):  
United States ◽  
Design Methodology ◽  
School Leaders ◽  
Professional Community ◽  
The United States ◽  
Immigrant Education ◽  
Immigrant Communities ◽  
Content Type ◽  
Equity Issues ◽  
Global Pandemic

PurposeIn this commentary, the authors consider how the COVID-19 pandemic has impacted immigrant education and professional communities in schools, discussing the implications of these shifts for school leaders in the United States.Design/methodology/approachAfter providing an overview of relevant issues, the authors explore four specific areas for leaders to reflect on in their work.FindingsThe pandemic presents so many challenges to immigrant communities and educators. The reshaping of professional community in schools can help ameliorate these issues.Originality/valueOur commentary contributes some initial insights to the evolving equity issues emerging in the midst of pandemic.

Technical assistance needs for realizing person-centered thinking, planning and practices in United States human service systems

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bevin Croft ◽  
Jami Petner-Arrey ◽  
Dorothy Hiersteiner
Keyword(s):  
United States ◽  
Human Service ◽  
Design Methodology ◽  
Technical Assistance ◽  
The United States ◽  
Service Systems ◽  
Application Process ◽  
Content Type ◽  
Participant Engagement ◽  
Cross System

PurposeThe United States’ National Center on Advancing Person-Centered Practices and Systems provides technical assistance to human service systems on person-centered thinking, planning and practices. To apply for the Center's technical assistance, 33 state human service systems submitted applications and participated in interviews in which they detailed technical assistance needs. This technical paper examines themes that emerged from these technical assistance applications and interviews. These themes offer a view into barriers, obstacles and priorities for human service systems as they work toward more person-centered practices. Common themes point to key areas that, if enhanced, could result in a more person-centered system overall.Design/methodology/approachThe application process generated 33 applications containing technical assistance goals and priorities, summaries of recent and ongoing initiatives to advance person-centered approaches, measurement methods and anticipated challenges. Using thematic analysis, the authors organized the information into seven themes.FindingsApplicants identified seven themes to improve person-centered thinking, planning and practices: Staff Training and Competencies, Participant Engagement, Measurement and Quality Improvement, Cross-System Consistency in Planning and Practice, Payment and Managed Care, Cultural and Linguistic Responsiveness and Other Practice-Related Goals. They also articulated contextual factors that help or hinder systems efforts and a vision for an ideal person-centered system.Originality/valueThe themes provide a unique window into human service system administrators' priorities for achieving more person-centered human service systems and the conditions that may promote or hinder systems change.

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