• An Investigation into Tax-Exemption for Churches and Religious Institutions

      Hettler, Barry; Stryker, Abigail; The College at Brockport (2019-05-22)
      The First Amendment of the U.S. Constitution provides for a separation of Church and State, a right that provides the grounds for churches being exempted from filing and paying their taxes. This right has been defended time and time again in the U.S. Supreme Court, as justices uphold that government and religion need not be intertwined. There are valid arguments both for and against requiring churches to file their taxes and considering the significant portion of the economy that is made up by churches, it is an issue worth looking into. My research concludes that churches should be treated the same as every other individual person, business, and not-for-profit organization in the United States, and be required to file their taxes. Whether they should be paying taxes is a separate issue, but they should at the very least be more transparent about their finances for accountability to the church members and the surrounding community.
    • Bridging the Gap in Accounting Education and Application through the Development and Use of Soft Skills

      Hettler, Barry; Gullo, Megan; The College at Brockport (2019-05-20)
      I explore the development and use of soft skills in the accounting profession, and how these skills can bridge the education gap. Understanding the development and use of soft skills leads to conversations about the need to modernize accounting education, and how to achieve it. I focus on answering my research questions which include how to develop soft skills, and the usefulness of these skills in the accounting field. My research supports the need for change in accounting curriculum and how this curriculum is taught to students. Both professionals and educators acknowledge the gap in accounting and believe a change in how accounting is taught is necessary. Both also agree that soft skills are just as important, if not more important, than technical skills in the accounting field. My recommendation is to implement more active learning into accounting curriculum. Integrating this type of learning will better foster both the soft skills and technical skills that students need. Readers can hope to gain a better understanding of the skills necessary to succeed as an accountant, and how those skills are developed in higher education.
    • The Bridge

      He, Lerong; Thai, Huong Thao; State University of New York College at Brockport (2020-09-28)
      There is a noticeable increase in the demand for studying abroad in Vietnam. In many developed countries like the USA, Australia, Canada, and Japan, Vietnam is in the top 10 places of origin for international students. More specifically, according to the 2019 Open Doors Report, Vietnam ranks sixth among the leading places of origin for international students in the US (IIE, n.d). In his article published on VnExpress websites, Nguyen Quy claimed that in 2018 Vietnam had taken the sole possession of fifth place among countries sending international students to Canada. In the past, Vietnam shared the spot with the US. However, in 2018, Vietnam surpassed America with 20,330 students studying in Canada (Nguyen, 2019). Accompanying this growing interest is the growing number of studying abroad consulting firms. However, many of those are frauds. On the news recently, there are numerous reports on consulting firms making fake college communications and admissions letters to scam money.
    • The Effects of High Water Along the St. Lawrence River on Local Businesses in the Thousand Islands Region

      Hettler, Barry; Mason, Paige E.; The College at Brockport (2018-12-17)
      This study examines the effects of the high-water levels on businesses along the St. Lawrence River in 2017. I investigate two specific research questions: if and how the businesses were financially affected by a changing number of tourists, as well as, if and how businesses were affected, physically or financially, by the high-water levels and flooding that occurred. I explore these research questions by interviewing owners and managers from a sample of three organizations in the region, each representing a different industry. In addition to conducting interviews, in an attempt to quantify the dollar impact of the high water and flooding in the region on my sample businesses, I compare the financial records for the two fiscal years prior to the fiscal year affected by the flooding in 2017. I find that the businesses were affected by the flooding primarily because they experienced fewer tourists.
    • The Implications and Effects of the Tax Cuts and Jobs Act

      Smoker, Kari; Regan, Sean; The College at Brockport (2019-05-17)
      Bipartisan politics often means disagreements on important issues between the opposing political parties. In the United States, the Democrats and Republicans are often at odds with one another, especially when it comes to the area of taxation. Despite their differing viewpoints, the tax code had remained largely the same since President Reagan’s Tax Reform Act of 1986, with some minor updates and adjustments over the years. Over 30 years later, on December 22, 2017, President Donald Trump signed The Tax Cuts and Jobs Act (TCJA) into law. It reflects the type of tax reform that has been advocated by Republicans for many years, and is intended to reduce the federal tax burden on the American people and its corporations, while simultaneously boosting the economy.