SPM 5506: Sport Finance (Online)



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Instructor: Brian Mills, PhD E-mail: bmmillsy@hhp.ufl.edu Office: Florida Gym 308 Required Text & Materials: SPM 5506: Sport Finance (Online) Department of Tourism, Recreation and Sport Management School of Health and Human Performance University of Florida Winfree, J.A. & Rosentraub, M.S. (2011). Sports Finance and Management. CRC Press (Taylor & Francis Group): Boca Raton, FL. I. Class Rationale With the massive growth of revenues within the sports industry over the past 20 years, competent managers must have a sound understanding of finance topics loosely defined as the management of money and how to use them in their everyday managing duties. This class will equip aspiring sport managers with the skills to enhance their financial decision making in a management role, applying concepts to the continually evolving landscape of the sports industry. By the end of this course, the student will a) Understand basic financial concepts b) Know when to use each of these concepts in a management situation and c) Have the ability to communicate what these results mean in business from a decision-making standpoint. II. Course Aims and Objectives It is important for the student to distinguish between accounting and finance. We will focus specifically on decision making with respect to financial considerations, with real-world and hypothetical problems based within the sports industry. While this class is geared toward some unique aspects of the sport industry, the skills acquired here will help with making decisions in any business platform. This class will require math. However, the point is not to have you memorize financial formulas or check to see if you can multiply or divide (though, there will be some of that). If you are a University of Florida student, you most likely have shown that you have the basic mathematical skills required for this course. We will focus on setting up our finance problem, calculating the answer, and communicating how that answer is important to the management decisions under consideration. If you ever have trouble/questions with respect to the mathematics involved (or anything else), I am here to help. Multiplication and exponents should not be a hindrance to learning financial concepts and their management applications. Whether you become a general manager, marketing manager, or ticket sales representative, this course will provide you with an understanding of what you need to do to improve businesses from a financial standpoint. The ability to apply these financial concepts could be the difference between getting a promotion and staying put in a current job. While we will relate concepts to business, many of the issues we talk about could even help you in your own personal finance decisions.

III. Course Requirements Homework Problems I will assign homework problems for you to practice for exams. These will be graded based on accuracy of answers and effort put into the assignment. If you can get through the homework problems, you will do very well on the exams in the class. You are expected to show all of your work in your homework. I want you to show me how you set up your problem (for example, how to set up a present value question initially). Most of the multiplication and tedious details will be done on the calculator. No credit will be given to answers without first showing how the problem was approached. Current Events Students will be expected to present a Current Event that relates to what we are talking about in our Sport Finance class once over the course of the semester. This can be anything in the current news that interests you related to sports and finance. You will be required to give a 5 minute presentation of the background of the event and how it applies to our class using your computer to record the short talk and post it to the message boards in the appropriate place during the week you are assigned. Most of the grade for this assignment will be based on your ability to communicate the problem and relate it to relevant class topics. Additionally, Current Events require a 2 page write-up of the event (and citation of your sources). These should be emailed to me directly. Please do not just summarize (or copy) the article itself, this will not result in a passing grade. Develop how the issue is related to the course. Message Board Posts for Academic Readings Every two weeks, students will have been required to read an academic paper or set of papers (see schedule for dates), and provide a short summary of the paper, along with describing the novel insights the paper has made toward finance and economic topics being developed in class. Discussion board responses should be approximately 500 words, and provide thoughtful commentary regarding the article. Your responses will be released to the rest of the class once they are all submitted, and students will have discussion groups for each one. Further discussion and response will be expected within the discussion group by each member to ensure full credit. Discussion groups will have a leader, who will be required to come up with 3 discussion questions to which each discussion group member needs to reply. The discussion leader is expected to further probe each member s response. Students will be informed of their groups when each reading is assigned, and will rotate throughout the semester. In any discussion board interactions, all students should adhere to the passage below regarding Respect for Others in the Classroom. I will interject to guide discussion where I see appropriate. Quizzes To both evaluate and assist in the learning process, there will be five quizzes about the topics discussed in previous modules. These will be administered online through the course website. These will be part of your grade. Treat these as a way to stay current with the lectures and topics we are talking about. If you do well on the quizzes, you are likely to ace the exams. Only a calculator and scratch paper is allowed on quizzes. You will have a two-day window to take each quiz. The two-day window will always take place on Friday/Saturday. Quizzes are timed, with 30 minutes to take each quiz. Exams There will be a midterm and a final exam for the class. The final exam will be comprehensive and include mostly multiple choice questions. The exams are not open book, and you will need your calculator. Smart phones are not allowed on exams (or quizzes) as a calculator. Exams must be proctored, and scratch paper is allowed. For the final exam, you will be provided with a formula sheet that you should print out prior to taking the exam. You will have a 3 day window for each the Midterm and Final, which should be set up with Proctor U. in advance. You will be given 90 minutes to take each exam. Please see information for Proctor U. on Canvas.

Course Expectations Make-up quizzes and exams are rarely given. Documented problems should be discussed with the instructor prior to the test, or in the extremely rare case of an emergency which prevents contacting the instructor prior to the test, as soon as possible. o Examples of excused absence: Hospital visit or severe sickness for you or your child (with official doctor s note); unavoidable family issues (i.e. funerals); Religious Holidays o Examples of unexcused absence: Weddings, football games, arguments with your significant other, forgetting about the test, forgetting to study for the test, work schedules, children s schedules All assignments are due on the date specified. If you plan to be away and unable to turn in an assignment on time, be sure to turn in the assignment before you leave. Late assignments will not be accepted. Period. Online Learning Students should be aware that online learning can present significant challenges, particularly to individuals who are not self-starters or those who do not possess good time management skills. The online classroom is available to you 24 hours a day. Unlike traditional instructional settings in which each student gets the same class at a set time and day, the online setting (in theory) gives students the opportunity to tailor class to their particular learning style. You should note, however, that this course is not completely self-paced. As listed on the course calendar, there are select times during which units and course materials will be available. You can view each unit s lectures at any time during the dates in which the unit is open. However, quizzes and exams will only be available to you on the date listed on the syllabus. Testing Logistics Students must have their Midterm Exam and Final Exam proctored by UF's approved online proctoring service, ProctorU. More information on how to schedule exam proctoring can be found in the e-learning course. IV. Respecting Others in the Virtual Classroom I expect students to be being considerate of others during discussions in class. While it is unlikely that there will be particularly sensitive topics discussed in a finance course, disagreement can arise in any discussion. Disagreement fuels learning; however, I do adhere to the following statement: in order to create a climate for open and honest dialogue and to encourage the broadest range of viewpoints, class participants need to treat each other with respect. Name-calling, accusations, verbal attacks, sarcasm, and other negative exchanges are counterproductive to successful teaching and learning. The purpose of class discussions is to generate greater understanding. The purpose of dialogue is not to reach a consensus or to convince others of a specific viewpoint, but to reach higher levels of learning and understanding by examining different viewpoints and opinions. Please be respectful. (Source: ASU Intergroup Relations Center, Classroom Resources Discussion Ground Rules) V. Accommodations for Students with Disabilities If you need accommodations for a disability, please let me know as soon as you can. Some aspects of this course, the assignments, or the discussions may be modified to facilitate your participation and progress. To help determine the most appropriate accommodations for you, we can make use of the University of Florida Disability Resource Center at: dso.ufl.edu/drc/. Please provide a DRC letter to me regarding the necessary accommodations for you in class (especially pertinent for exam accommodations). Be assured that I will treat any information about your disability as private and confidential.

VI. Academic Integrity Statement We, the members of the University of Florida community, pledge to hold ourselves and our peers to the highest standards of honesty and integrity. The university requires all members of its community to be honest in all endeavors. A fundamental principle is that the whole process of learning and pursuit of knowledge are diminished by cheating, plagiarism and other acts of academic dishonesty. Each student has a responsibility to understand, accept, and comply with the University and College s standards of academic conduct. Violations will not be tolerated and will result in penalties may include (but are not limited to) a zero on the exam/project, a failing class grade, community service, university expulsion. Examples of academic misconduct: Cheating: Use or attempted use of unauthorized materials, student aids or information in any academic exercise. Fabrication: Falsifying or inventing information or data in an academic assignment. Collusion: Aid or attempt to aid another student in committing academic misconduct. Interference: Preventing another student s work from being completed or evaluated properly. Plagiarism: Use of ideas, words or statement of another person without giving credit to that person. VII. Religious Holiday Policy It is my policy to make every reasonable effort to allow members of class to observe their religious holidays without academic penalty. Absence from discussions or examinations for religious reasons does not relieve you from responsibility for any part of the course work assigned while absent. If you expect to miss an exam or quiz as a consequence of religious observance, you shall be provided with a reasonable alternative opportunity to complete such academic responsibilities without penalty, unless it interferes unreasonably with the rest of the class. Assignment due dates will not be rescheduled, as you have plenty of time to complete them prior to this known date. Therefore, if you know of an upcoming religious-related holiday, be sure to have the assignment or discussion response submitted prior to that time. It is your obligation to provide me with reasonable notice of the dates of religious holidays on which you will be absent ahead of time. Such notice must be given by the end of the second week of class (but preferably as soon as possible so we can schedule the make-up assignment dates that will work best for you). If you do not notify me until after the date of the exam or quiz, I cannot retroactively allow for rescheduling. VIII. Course Grading (500 Total Points) Quizzes Homework Current Events Discussion Board Midterm Exam Final Exam 20 points each (30 minutes, ONE Review allowed for each quiz) 20 points each 20 points 10 points each 100 points (90 minutes, ONE Review allowed for Midterm) 100 points (90 minutes) A > 462 C 363 387 A- 450 462 C- 350 362 B+ 438 449 D+ 338 349 B 413 437 D 313 337 B- 400 412 D- 300 312 C+ 388 399 E < 300 -Grades are not subject to negotiation. Do not ask me to give you a grade. Earn it. -Current UF grading policies can be found at the undergraduate catalog webpage: https://catalog.ufl.edu/ugrad/current/regulations/info/grades.aspx

VIII. Course Schedule ***All Assignments Due by the last day of each numbered week (Saturday) by 11:59 p.m.*** Week Dates Modules Homework Reading Quiz/Exam Textbook Week 1 Aug. 24 29 1 & 2 Ch. 1, 4, & 7 Week 2 Aug. 30 Sep. 5 3 AR #1 Ch. 1, 4, & 7 Week 3 Sep. 6 12 4 Ch. 4 & 7 Week 4 Sep. 13 19 5 AR #2 Ch. 8 Week 5 Sep. 20 26 6 HW #1 Quiz #1 Ch. 2 Week 6 Sep. 27 Oct. 3 7 Ch. 12 Week 7 Oct. 4 10 7 HW #2 Quiz #2 Ch. 12 Week 8 Oct. 11 17 8 AR #3 MIDTERM Ch. 12 Week 9 Oct. 18 24 8 & 9 HW #3 Ch. 3 & 12 Week 10 Oct. 25 31 9 AR #4 Quiz #3 Ch. 3 & 12 Week 11 Nov. 1 7 10 HW #4 Ch. 11 Week 12 Nov. 8 14 10 Ch. 11 Week 13 Nov. 15 21 11 HW #5 Quiz #4 Ch. 5 & 6 Week 14 Nov. 22 28 11 HW #6 AR #5 Ch. 5 & 6 Week 15 Nov. 29 Dec. 5 12 AR #6 Quiz #5 Ch. 5 & 6 Week 16 Dec. 7 9 FINAL IX. Assigned Readings Assigned Readings #1: Maxcy, J.G., Fort, R.D., & Krautmann, A.C. (2002). The effectiveness of incentive mechanisms in Major League Baseball. Journal of Sports Economics, 3, 246-255. Assigned Readings #2: Edmans, A., Garcia, D., & Norli, O. (2007). Sports sentiment and stock returns. The Journal of Finance, 62, 1967-1998. Assigned Readings #3: Alm, J., Kaempfer, W.H., & Sennoga, E.B. (2012). Baseball salaries and income taxes: The home field advantage of income taxes on free agent salaries. Journal of Sports Economics, 13, 619-634. Kopkin, N. (2012). Tax avoidance: How income tax rates affect the labor migration decisions of NBA free agents. Journal of Sports Economics, 13, 571-602. Assigned Readings #4: Coulson, N.E. & Fort, R.D. (2010). Tax revisions of 2004 and pro sports team ownership. Contemporary Economic Policy, 28, 464-473. Assigned Readings #5: Winfree, J.A. & Molitor, C.J. (2007). The value of college: Drafted high school baseball players. Journal of Sports Economics, 8, 378-393. Assigned Readings #6: Crompton, J. (1995). Economic impact analysis of sports facilities and events: Eleven sources of misapplication. Journal of Sport Management, 9, 14-35. Mills, B.M. & Rosentraub, M.S. (2013). Hosting mega-events: A guide to the evaluation of development effects in integrated metropolitan regions. Tourism Management, 34, 238-246.