Business Expenses Research Articles

Buy! Buy! Buy!—How Multilevel Marketing Companies Pressure Their Participants to Buy Their Products

Despite the popularity of multilevel marketing (MLM) companies and their ability to attract many distributors worldwide with the promise of an income opportunity, the financial outcomes for participants are often unfavorable. Many distributors invest more money in internal products and business expenses than they earn. Drawing on the professional and business ethics literature, this article develops a conceptual framework to understand how organizational characteristics collectively create pressure for distributors to overspend on internal products. The framework integrates legal, financial, and social dimensions, emphasizing the dual roles of MLM distributors as both victims and potential offenders. Utilizing this framework, the article discusses the limited effectiveness of current safeguard policies at preventing the problematic effects of the MLM industry, including pyramid schemes. The article proposes new directions for research on MLMs and other distinct areas within marketing and public policy, particularly addressing the broader category of deceptive income opportunity providers.

A review of Returned and Services League venues operating electronic gambling machines in Victoria, Australia and the level of funding contributed to veterans.

Globally, funding 'good causes' is a legitimation tactic for gambling operations. This research aimed to determine if an Australian system allowing tax concessions to not-for-profits (NFPs) meets its primary intention of funding community purpose. Not-for-profit (NFP) venues operating electronic gaming machines (EGMs) in the state of Victoria must submit records to the gambling regulator showing contribution to community purposes. The community benefit statements (CBS) of licensed Returned and Services League (RSL) venues were analysed, with an initial survey of the years 2010-19 and a more detailed analysis of the years 2017-19. Veteran support constituted less than 10% of the total community contributions claimed, or 1.5% of electronic gaming machine (EGM) user losses. On average, business expenses exceeded the claims for veteran support by 12:1. Contributions for addressing gambling-related harm represented less than 0.002% of recorded claims. This research demonstrates that the provision of charitable services derived from gambling revenue is very modest amongst Australia's principal veteran's organisation. Deficiencies in harm prevention and minimisation reinforce the need for changes to community benefit schemes. Regulatory reforms emphasising the vulnerability of veterans to gambling harm are required to ensure that this population is better protected.

Business-Entity Charitable Workarounds

In 2017 Congress enacted a controversial $10,000 cap on individual deductions for state and local taxes. States initially responded by enacting charitable workarounds which invited individual taxpayers to convert capped § 164 deductions for state income taxes into uncapped § 170 deductions for contributions to charitable organizations in exchange for state income tax credits that reduced or eliminated state tax liability. Final regulations under § 170 shut down the tax shelter by treating state tax credits received in exchange for charitable payments as a quid pro quo, reducing or eliminating any charitable deduction. In 2020, acceding to pressure from business groups and school choice advocates, the outgoing Trump administration blessed a functionally equivalent business-entity charitable workaround which circumvents the SALT cap by exploiting discontinuities under §§ 162, 164 and 170. Passthrough owners obtain an ordinary § 162 business deduction for entity-level payments to § 170 organizations, coupled with passthrough of state tax credits that reduce or eliminate the owners’ state income tax liability. The Treasury can and should close this loophole by requiring a separate statement, subject to the § 164(b)(6) limit, of entity-level deductions attributable to payments to charitable organizations that generate state ncome tax credits. Whether or not Congress retains the SALT cap, passthrough owners should not be permitted to convert nondeductible individual state income taxes into fully deductible business expenses.

Edukasi Pentingnya Laporan Keuangan Sederhana Bagi Pelaku UMKM Laundry dan Penjual Bensin Eceran

MSMEs are businesses carried out by individuals, groups, small business entities, or households. Some MSME players have not prepared financial reports due to a lack of education and understanding of financial reports. This community service aims to provide education to Mrs. Pariyem as a laundry business owner and Mr. Martono as a retail petrol sales business owner in Bantul Regency regarding the importance of simple financial reports in managing business finances. Simple financial reports help business people record income, expenses and profits regularly, so they can monitor business performance and improve decision making. The implementation method used is to educate business actors and help create simple financial reports. The result of this activity is that MSME business actors in Bantul district, especially the laundry business Bu Pariyem and the retail petrol seller Pak Martono, can implement or make simple financial reports. The conclusion is that Bu Pariyem's laundry business and Mr. Martono's retail petrol seller can realize the importance of financial reports and can make financial reports for the businesses they own.

ENHANCING BUSINESS PROFITS THROUGH FINANCIAL MANAGEMENT TRAINING AT RUFATA MSMEs

<p><em>Micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, frequently grapple with the challenge of effectively recording and managing both business and personal finances. This led to the initiation of community service activities that focused on the topic of financial management. The decision to focus on this topic was made to maximize business profits. The objective of this event, scheduled for March 2024, is to augment the knowledge and expertise of Rufata MSME participants engaged in the culinary industry in Gudang Sarinah, Pancoran, and South Jakarta. We utilize training techniques to accomplish this endeavour. This activity encompasses the procedure of recording and overseeing a business's revenue and expenses. The objective is to furnish business proprietors with precise and all-encompassing data regarding their financial circumstances. Furthermore, this PKM seeks to aid commercial entities in differentiating between business funds and personal resources. The exercises conducted demonstrated that all participants derived benefits from the provided knowledge, particularly due to its straightforward adoption and practical application. Furthermore, the participants assessed whether the provided material aligned with their requirements and whether its delivery was clear. Moreover, the participants expressed their readiness to participate in future attempts, emphasizing the benefits they experienced from the current actions.<strong></strong></em></p>

Mental Health First Aid experiences: a qualitative investigation into the emotional impact of Mental Health First Aid responsibilities and the significance of self-compassion

Mental illness is increasingly imposing significant economic burdens, manifesting in various ways such as elevated business expenses due to absenteeism and staff turnover, as well as heightened pressure on healthcare services. Mental Health First Aid (MHFA) is an effective tool to support people with ill mental health. This study explored the experiences of MHFA volunteers with the aim of enhancing understanding of how best to provide support for them. Twelve students who had completed the two-day MHFA training course participated in a semi-structured interview. Results indicated that being a Mental Health First Aider (MHFAer) was a responsibility highly valued by participants; however, data highlighted that anxiety associated with this role was of utmost significance. The study revealed the inherent compassion of MHFA volunteers; however, it also underscored that for many participants, this compassion came at the cost of neglecting self-compassion. This study suggests a need to enhance the support materials for MHFA volunteers, alongside a model of compassionate self-care for enhancing personal coping, health and wellbeing.

The Influence Of Capital, Information Technology, and Work Experience On The Income Of Perak Smes, Celuk Village, Sukawati District

The Gianyar Regency area, especially the Sukawati sub-district, is considered to have become the center of silver crafts in the Bali region, which is found precisely in Celuk Village as a silver craft producing area that has existed since 1976, but in the current conditions Celuk Village is experiencing a decline in the number of established businesses. , the amount of production, and also the workforce, this condition seems to occur from year to year, thus triggering a decrease in the amount of income of business actors. The purpose of this research is to analyze the influence of capital, information technology and work experience on the income of silver SMEs in Celuk Village, Sukawati District. This research is included in the quantitative research category. The total population and sample data that supports this research is 150 respondents. The research results show that capital, information technology and work experience have a significant positive effect on the income of Perak SMEs in Celuk Village, Sukawati District. The implication obtained from this series of activities is that capital, information technology, and work experience have successfully contributed to the income of Perak SMEs. The results of this activity can be used as a guide or reference for other SMEs in supporting increased income by paying more attention to capital, information technology and work experience, because the greater the amount of income earned, the greater the ability of a business to function automatically. finance all business expenses.

The Effect of Advertising on Increasing Sales of Food Products

Reducing the consumption of unhealthy food is a major public health priority. Food marketing is part of the collateral environment that influences children’s food preferences and diet. The food, beverage, and restaurant industries are the biggest individual product advertisers. As such, there is a large concern that advertising can lead to obesity, which may lead to various health problems. The food advertising that children are exposed to falls into two main categories. The first consists of food advertising, and the second consists of food product packaging, which includes television advertising as well as packages of food sold at the supermarket. Advertising is a major business expense that affects certain food product sales. Well-targeted advertising helps to successfully promote food products. The main objective of any for-profit company, like any advertising campaign, is to create sales, and this study is directly interested in examining the impact that food advertising has on food sales. The main purpose of this paper is to determine the factors that more heavily affect the increase of sales of food products, taking into account that advertising has a positive influence.

Principles of Ice Cream Cone Production in an Islamic Economic Perspective in Pacitan Home Industries

Introduction/Main Objectives: This research aims to determine ice cream cones' production and production principles "Proceed Established" Pacitan home industry. Research Methods: The method used in this research is qualitative, data collection is by field research, including interviews, observation, and documentation with business owners and employees of the Pacitan "Proceed Established" ice cream cone production. Finding/Results: The results of this research 1) the production of "Maju Mapan" ice cream cones functions of labor, materials, capital, organization/management, and technology. 2) Based on the production principles applied, they are in understanding with Islamic production principles: creating quality ice cream cones, halal, and tayyib; implementing justice to all employees and meeting consumer demand and satisfaction; not committing acts of exploitation and exploration of existing natural resources; intertwine good relations or ties of friendship between business owners, workers and consumers; free in the use of materials and technology by paying attention to whether it is halal or not violate sharia, and freely manage business income and expenses; Responsible for all production activities which is conducted. Conclusion: Institutions are advised to arrange halal product certification and include production raw materials and expiry dates on the packaging.

Sustainability, profitability, and resiliency of the fast fashion industries during a pandemic

The size of the global textile market was estimated at nearly one trillion USD in 2021 and the circularity of fashion items are of utmost practical and economic interests. Many postconsumer textile wastes are not recycled, and are sent to landfills for permanent disposal. This study examines the profitability of the selected fashion companies and compares the financial performance through weighted average net profit margin and business characteristics. The 10 companies are divided into 2 groups (conventional and sustainability) for analysis. The conventional fashion companies have a total sales revenue approximately 23 times higher than that of the sustainability fashion companies. The weighted average net profit ratio of the conventional fashion industry averaging +4.7 during the 5-year study period, much higher than the sustainability fashion group. Sustainability fashion industry is emerging and appears more sensitive to fluctuations in business expenses and COVID lockdowns. Net profit was negative for the sustainability group in 2022, and more aids such as government initiatives and incentive programs may be critical to the growth of the sustainability fashion sector. Both sustainability and conventional groups have positive relations between net profit and number of employees and net profit and market shares, respectively. The results suggest that fashion industry has opportunities to be more profitable by adopting socially responsible goals.

In the depths of despair: Lost income and recovery for small businesses during COVID-19

This study examined how small business owners sought to keep their businesses operating during the harshest times of the COVID-19 pandemic. The goal of this study was to determine the association between business funding strategies and actions taken by the business to both percent lost income and length of recovery for small businesses in the United States. Businesses that were already experiencing cashflow problems before the COVID-19 pandemic experienced higher income losses. Changing how the business serves customers and being a homebased business were positively associated with percent lost income. Time to recovery was longer when household savings were used to cover business expenses but was shortened when the business owner was a minority. Results provide insights into factors that exacerbated income losses as well as insights into which funding strategies significantly reduced the time to recovery.

Reimagining the Deduction for Employee Compensation

U.S. businesses pay trillions of dollars in employee compensation, a substantial fraction of which is deductible for tax purposes. This deduction reduces the taxable income of businesses, ultimately lowering business tax burdens by hundreds of billions of dollars. With a few exceptions, the tax code confers the same deduction to a business for every dollar of employee compensation, regardless of whether that compensation goes to an employee earning millions or an employee earning minimum wage. This is consistent with a pure Haig-Simons income tax, under which any business expense incurred ought to be deductible dollar-for-dollar. But many, if not most, tax policy objectives are inconsistent with a pure income tax, and the U.S. tax code is accordingly replete with substantial deviations from a pure income tax. This Article considers what would happen if the deduction for employee compensation also deviated from a pure income tax. It finds that allowing employers larger deductions for compensation paid to low-wage workers would counteract persistent deficiencies in the U.S. labor market. A larger deduction for low-wage workers would incentivize businesses to both hire more low-wage workers and pay them more. This would decrease the number of workers earning paltry wages, reverse the decline in U.S. labor force participation, restrain the employer market power exerted in many local labor markets, and correct the negative externalities from low-wage work. As part of its analysis, this Article considers how a larger deduction for low-wage compensation might be funded, focusing on funding sources that synergize with a larger compensation deduction for low-wage workers—including higher business tax rates and smaller deductions for high-wage workers—and it details the tradeoffs associated with these different policy options. This Article also explains why behavioral frictions may make an employer-side subsidy a more effective labor market intervention than an employee-side subsidy, such as the earned income tax credit (EITC).

ПРОГНОЗИРОВАНИЕ БАНКРОТСТВА ФАРМАЦЕВТИЧЕСКОЙ КОМПАНИИ ООО «СЕМЕЙНАЯ АПТЕКА «АПРЕЛЬ» И ПУТИ ЕГО ПРЕДОТВРАЩЕНИЯ

The pharmaceutical industry has a particularly important social significance and determines the level of health of the country’s population as a whole. Based on its significance, the article analyzes the main indicators of the pharmacy market in the context of Federal districts, identifies the features of development and key problems. The pharmaceutical company “Family Pharmacy “April” LLC was selected as a separate object of research, based on the financial statements of which a forecast of bankruptcy risk was carried out using domestic and foreign methods, conclusions were drawn about its financial condition. As a result, measures have been developed aimed at increasing the financial results of the company’s activities by increasing revenue and reducing business expenses, which should eventually lead to an increase in profits from core activities.

PENDAMPINGAN PEMBERDAYAAN MASYARAKAT KELOMPOK WIRAUSAHA PEMULA DI PESANTREN AL HIKMAH BANJARMASIN

Every business that is run both small and large aims to make a profit. To find out the extent of the benefits derived from the business / business that is run requires careful recording. The recording of both business expenses and income must be done carefully so that the analysis and calculation of profit and loss of the business carried out with results that reflect the business potential. Pesantren Al Hikmah sub-district is located in Banjarmasin City, an agricultural area, where most of the population (57%) live in rice fields and most (53%) of them (families) depend their livelihoods / livelihoods from the sea as traditional farmers. So far, there has been an outreach and counseling about designing small businesses by a group of mothers, but it has not provided adequate results. This is due to not doing a good business analysis. Through community service activities it seeks to provide knowledge about how to analyze or calculate the price of a product so that it can benefit the producers.Kata kunci : Business Analysis, Homemade Industry

PELATIHAN MERANCANG USAHA KECIL BAGI SANTRI DI PESANTREN AL HIKMAH BANJARMASIN

Business planning is very important as to start run both small and large aims to make a profit. To find out the extent of the benefits derived from the business / business that is run requires careful recording. The recording of both business expenses and income must be done carefully so that the analysis and calculation of profit and loss of the business carried out with results that reflect the business potential. Pesantren Al Hikmah sub-district is located in Banjarmasin City, an trading area, where most of the population (57%) live in small medium entrepreneurship and most (53%) of them (families) depend their livelihoods / livelihoods from the land as traditional traders. Thus, there has been an outreach and counseling about designing small businesses by a group of community, but it has not provided adequate results. This is due to not doing a good business analysis. Through community service activities it seeks to provide knowledge about how to analyze or calculate the price of a product so that it can benefit the producers. Kata kunci : Business Planning, Student and Community

Developing Digital Marketing On Getuk Nyimut MSMEs

Community service activities with Getuk Nyimut MSMEs aim to increase competitive advantage. Getuk nyimut is a food that has become an icon for visitors at the Muria Mountains. Getuk nyimut products are starting to develop along with the increasing number of consumers from outside the region who visit Kajar Village. This results in high competition for getuk nyimut. Business people compete to market their products to consumers through various strategies to stay and winning the competition. Based on the problems faced by partners, the team made efforts to improve business management through improving marketing and financial aspects. The solution given to partners is expanding market share through digital marketing as a means of product promotion media. Online promotion is carried out through social media such as Instagram and TikTok. Beside that, using product labels on packaging can increase product awareness so the products can be known to the more consumers. The solution to problems in the financial aspect is training and assistance in recording business finances by carrying out periodic recaps of business income and expenses. These efforts can indicate business progress because partners can find out his profits and losses. Partners utilize the Siapik application to record cash flow so these activities can be carried out efficiently.
 
 Keywords: MSMEs, Getuk Nyimut, Marketing, Finance

Comprehensive psychological crisis intervention of college students with anxiety disorder

BackgroundAnxiety disorder is one of the common mental health problems in college students, which hurts their study, work, and life. Comprehensive psychological crisis intervention is a complete psychological treatment method expected to be essential in treating anxiety disorders in college students.Subjects and MethodsOne hundred college students with anxiety disorder were selected as research subjects and randomly divided into two groups. The experimental group received comprehensive psychological crisis intervention treatment and comprehensive intervention measures such as psychological assistance, cognitive behavioral therapy, and intimate relationship training. The control group received traditional psychotherapy, including counseling and medication. The Self-rating Anxiety Scale (SAS), Self-rating Depression Scale (SDS), and other assessment tools were used to carry out psychological measurements of the two groups of patients before, after, and at the follow-up point, respectively. The collected information was statistically analyzed by SPSS23.0 software.ResultsAfter the comprehensive psychological crisis intervention treatment, the anxiety and depression levels of the experimental group were significantly reduced (P<0.001), and life satisfaction was significantly increased (P<0.001). Compared with the control group, the experimental group showed obvious advantages in curative effect.ConclusionsComprehensive psychological crisis intervention has shown remarkable efficacy in college students with anxiety disorders, can effectively reduce anxiety and depression, and improves the life satisfaction of patients. This approach may become an essential option for treating anxiety disorders in college students.Acknowledgement2021 Humanities and Social Sciences Research Project for Basic Research Business Expenses of Provincial Undergraduate Universities in Heilongjiang Province. No. 2021- kyywf-0384.

Expense Tracker

Expense Tracker A company expense tracker is developed using the React JavaScript library. The app allows employees to log and track their business expenses, including the cost, date, and details of each expense. The app's user interface was designed to be user-friendly, with clear input fields and an organized layout for displaying expenses entries. To build the app, the we use a variety of tools and technology including React components, the fetch function, and a backend service for storing and retrieving data. we also have to implement form validation and error handling to ensure the accuracy and completeness of the expense data. In addition to the core expense tracking functionality, we added several additional features, such as the ability to filter and sort expense entries and the option to generate reports of total expenses by category or date range. Overall, the expense tracker app is a useful tool for employees to manage their business expenses

In Case You Haven't Heard…

It may be just a political ploy but reports that the White House wants to de‐schedule marijuana quickly came under scrutiny by Kevin Sabet of Smart Approaches to Marijuana (SAM). “While under [the Department of Health and Human Services] HHS's recommendation marijuana would remain illegal under federal law, the move flies in the face of science, reeks of politics, and would allow the industry to deduct business, promotional, and other expenses, like ads promoting kid‐friendly THC‐flavored gummies and candies by repealing Section 280E of the tax code. The addiction profiteers who have been exposed for lying about marijuana's physical, mental and economic impacts, are desperately looking for legitimacy in the wake of mounting evidence [that] their products are harming millions of Americans. It is regrettable that the Department of Health and Human Services' move now appears to be a nod to those monied interests.” And even Yasmin Hurd, Ph.D., whose work on marijuana research has often placed her in a difficult balancing act, came out strongly to state that marijuana is not good for the developing brain. “I feel frustrated that people are willing to sacrifice kids and young people for their quote‐unquote right to get high,” she told Science Daily this summer.

Nebraska Approves Pass-Through Entity Tax Bill

In 2023, the Nebraska Legislature passed a bill that allows a partnership or S-Corp to elect to pay its state income taxes. Previously, because the income from the partnership or S-Corp is passed through to the owner, the owners of the entity paid the taxes at their own individual tax level. In 2018, the federal government passed the Tax Cuts and Jobs Act (TCJA), which limited the itemized deduction for state and local taxes in the individual’s return to $10,000. This prompted many states to adopt laws like the new Nebraska law to work around this limitation. Federal tax law allows entities to deduct state income taxes paid as an ordinary business expense, but for most states this has only been allowed for C-corporations since they are the only entity to pay their own taxes. The pass-through entity tax law expands that option.