A conceptual overview of federal tax laws, focusing on the broad structure of the income tax law and how that law relates to many business investment and personal activities. Includes basic tax policy issues and the many social and political implications of our current tax system.

Students use economic analysis to study a wide variety of issues affecting the sport industry. Topics examined include: optimal ticket pricing strategies; the effects of free agency and collective bargaining processes on player salaries; the effects of league-wide policies such as revenue-sharing, salary caps, and luxury taxes on team financial performance and on league competitive balance, and; the impacts and rationales for government subsidization of stadiums. Both professional and college sports are examined.

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This class provides an in-depth analysis of one of the most popular pass-through entity, the partnership. The life-cycle of the partnership from the creation to the sale or dissolution of the partnership will be studied. In addition, partnership allocations of profit and losses, basis issues, partner distributions, deduction of losses and several other items will be studied in this class.

This course introduces students to important ethical issues in the context of business activities. Students will gain an understanding of the relationship between business organizations and society at large, and gain an awareness of the social and economic environments in which ethical issues arise. Students will be introduced to ethical frameworks and theories to help them develop the reasoning and analytical skills essential to addressing these important and sometimes difficult issues. The course will focus on the importance of ethics in decision-making to the long-term success of the business enterprise.

Not available at this time

Workforce planning includes strategic assessment of internal and external labor markets, the legal context, and the future labor needs of the organization. Effective recruiting requires identification of labor sources, targeting talent, and training recruiters. Employee selection topics include measurement, assessment, and hiring of candidates. Post-hire issues including socialization, retention, and separation are also covered.

This course serves as an introductory course on cryptocurrencies and digital assets. Students will learn about proof-of-work protocols such as Bitcoin as well as proof-of-stake protocols such as Cardano, Solana, and Ethereum. Applications of blockchain and digital ledger technologies in areas such as decentralized finance and non-fungible tokens will be explored.