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Financial struggles affecting universities across the United States have caused debate about whether business schools are cost prohibitive or cost savvy, especially for small liberal arts universities that lack large endowments and are highly dependent upon student enrolment. In other words, are they too expensive for small schools to operate? The presence of a business school necessitates hiring business faculty with comparatively high salary expectations.

This paper analyses the cost effectiveness of business schools at four small liberal arts universities.

Our results show that cost is most strongly correlated with class size and adjunct instruction as opposed to faculty salaries.

Thus, class size and the implementation of adjunct instruction can make having a business school not only affordable but also advantageous.

Business schools offer a way for universities with missions centred around developing the whole person through a liberal arts education to remain a going concern in such a volatile climate.

This paper uses proprietary data to analyse the cost of faculty in different disciplines.

This study aims analyzing facilitators/constraints Portuguese women golfers face. The research presents 33 intrapersonal, interpersonal, and structural factors, being supported by a theoretical sampling and data triangulation. The 39 interviews were interpreted by content analysis. Results suggest all participants perceive factors that moderate their participation and highlight dissimilar perceptions by professional and amateur players. Contributions address a manifest heterogeneity: social values prevail even when women are encouraged to join leisure activities. Study limitations derive from the geographical scope restricted to Portugal, yet raising awareness to gender in golf. Stakeholders acknowledge women’s low participation; however, this study appears to be the first paper about the subject.

The cost of compliance is an essential variable to consider when administering a tax system. One recent study estimates that the yearly federal tax compliance burden in the US exceeds $431 billion dollars, and this cost does not include the potential greatest cost of all – changes in taxpayer behavior that reduces economic efficiency (Laffer, Winegarden, & Childs, 2011). One example of such behavior is the renunciation of US citizenship due to the impact of the Foreign Account Tax Compliance Act (FATCA) reporting requirements. Using this context, our study examines how FATCA compliance costs can affect taxpayer behavior in a manner that reduces economic efficiency. We collected responses from 197 experienced US taxpayers living in the US. Our study finds that when tax compliance costs are high, taxpayers may be more likely to renounce their citizenship to avoid FATCA reporting requirements. We further learn that tax compliance costs may increase the likelihood of citizenship renunciation even in the presence of a minimal US tax burden. Supplemental mediation analysis demonstrates that one's perceived fairness of compliance does not mediate the effect of high compliance costs on a taxpayer's renunciation decision; however, one's perceived fairness of compliance and fear of sanctions, collectively, partially explain the effect of tax burden on the renunciation decision. In addition, we find that ethics, the perceived probability of detection, and average income level affect the decision to renounce citizenship. Our findings suggest broader impacts of tax policy and provide a foundation for future research to further explore domestic and foreign tax compliance behaviors.