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Letter From the Dean

College News

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Upcoming Events

Faculty Insights



Continuing a Proud Legacy

Leadership Forum

Coaching the Defenders of Tomorrow

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A Soldier Returns/Student Profile A New Tax Landscape

The Chain of Giving/Alumni Profile Teaching with a Global Lens/Faculty Profile



DEAN Dr. Richard S. Lapidus

CHAIR Thomas Galindo / BBVA Compass Bank

ASSOCIATE DEANS Dr. Larisa Preiser-Houy Dr. Cheryl Wyrick

BOARD MEMBERS Michael Ferguson / Stephens Media Group


Joe Guerra / Sequoia Golf Holdings


Tom Mauss / Wurth Louis & Company

EDITOR Dr. James E. Swartz

John Pollara / Retired, Zieman Manufacturing


Thomas Stoerck/ Liquidity Services Inc.

CONTRIBUTORS Esther Chou Tanaka and Tiffany Dinh

Dean Tellone / Tellone Management Group

ART DIRECTION AND DESIGN Jenelle Campbell andshedesigns.net

Kathy Tully / Morgan Stanley

PHOTOGRAPHY Jenelle Campbell Joyce Emilio Nancy Newman Tom Zasadzinski

J. Douglas Ramsey / EXCO Resources

John Finton / Finton Construction Katherine Holland / Retired, IBM Price Paschall / Context Capital Mickey Segal / Nigro, Karlin, Segal and Feldstein, LLP Larry Taff / Shidler Group Pawan Tomkoria / PNAB Advisors LLP Kent Valley / Majestic Realty Foundation Danielle Murcia / Crepes Bonaparte CurbsideBites.com / Brats Berlin Lance Williams / Williams Homes

It is my pleasure to introduce the inaugural issue of OVATION, a College of Business Administration magazine that will focus on people and achievement. With Cal Poly Pomona’s 75th anniversary celebration in full swing, this is a particularly exciting time to be a Bronco. It is also an opportunity for us to reflect on a proud past and, at the same time, celebrate our future. It is a future that holds great promise, building on a foundation of academic excellence, enriching student experiences and active community partnerships. As you read about our early beginnings, I think you will be fascinated to learn how the College has evolved. What began as a field of study in the School of Arts has transformed into an AACSB-accredited institution with 10 disciplinary options designed to meet the sophisticated needs of 21st-century students and employers. Today, our focus is on both the creation and transference of knowledge and the application of that knowledge to solving real world problems. The College, through its academic programs and co-curricular activities, seeks to provide students with transformative experiences. It does so by striving to nurture student curiosity, building skills and confidence and empowering creative entrepreneurial thinking, as well as fostering civic and ethical responsibility. By instilling these valuable skills, we are shaping global leaders who will be charged with the weighty task of building a better tomorrow. As you will read, the College attracts high-performing students and outstanding faculty who demonstrate exemplary academic achievement. We find ourselves in a better position of delivering our unique polytechnic value proposition thanks to our new threebuilding complex that takes learn-by-doing to a new level. It is applied learning that has always given our alumni the edge, and we believe that it will continue to keep our current students one step ahead in the future. As we celebrate this year, please know that we are proud of all of our students, past and present. I hope that each of you will remain engaged with the College as we are stronger because of you and are inspired by your accomplishments. I hope you enjoy the magazine, and I look forward to seeing you on campus soon! Best,

Richard S. Lapidus, Dean





The College of Business Administration’s cybersecurity program will enhance its high school outreach efforts thanks to a $100,000 pledge from Class of 1972 alumnus N. Price Paschall. The gift will enable the College to purchase stateof-the-art computer equipment and software to offer training workshops and competitions for high school students. Computer Information Systems Professor Dan Manson oversees the College’s cybersecurity program and will use additional funds to support Cal Poly Pomona student mentors who will advise, engage and inspire high school students. Scholarships also will be awarded to high-achieving high school seniors who plan to study cybersecurity at Cal Poly Pomona.

RECOGNIZED FOR EXCELLENCE The College of Business Administration again has received special recognition by The Princeton Review for its graduate programs. The College’s two programs—the master of business administration and the master of science in business administration—were listed in the 2014 edition of “The Best 295 Business Schools.” The honor is reserved for schools that have been accredited by AASCB International (The Association to Advance Collegiate Schools of Business). CBA also was recently listed in U.S. News & World Report’s best business schools list.


RECORD GIFT Alumnus and businessman Lance Calvert and his wife, Elena, have made the largest bequest in the history of the College of Business Administration The couple will add $4 million to CBA’s endowment and assist future generations of students. Previously, they donated $500,000 to the College’s building campaign to help provide a state-of-the-art learning environment for students.

REMEMBERING DR. HENRY C. CO Henry C. Co, a Technology and Operations Management professor for 15 years, recently passed away at 63. Co was a pillar of the TOM Department who previously served as chair, oversaw curriculum development and assisted in the creation of the Supply Chain and Operations Technology lab. Co also was instrumental in developing the E-Business option in the College of Business Administration and helped establish the only California collegiate chapter of the Council of Supply Chain Management Professionals. He published more than 30 articles in top-ranked journals in the field of operations and industrial engineering. “He was a dedicated faculty member who took his job seriously,” says TOM Chair Hassan Halati. “His research was impeccable, and he was very active in the supply chain industry.” Co received his doctorate in industrial engineering and operations research from Virginia Polytechnic Institute and State University. Co began his career at Philippine Electric Corp., a subsidiary of General Electric. He also taught at the University of the Philippines and at National University of Singapore, where he served as the sub-dean of the business school and led the committee that developed a doctorate program in management.



Students have a special opportunity to gain marketable skills thanks to a new College of Business Administration certificate program in SAP.

Zeynep Aytug, Assistant Professor of Management Aytug comes to CBA from Baruch College, the City University of New York, where she recently completed her doctorate in management and taught courses such as organizational behavior, conflict management and introduction to business. She also has industry experience working in human resources management. She conducts research on multicultural experiences, cross-cultural interactions and negotiations. Aytug’s research has earned her the 2013 Award for Excellence by Emerald Literati Network.

SAP, known in English as Systems Applications and Products, is the premier software provider for companies with an international presence, including Northrop Grumman, Shell Oil and Warner Bros. The software, created by a German company, seamlessly manages an organization’s different functions in real time thereby allowing the accountant to know what the purchasing manager just ordered. Given that workers have the most up-to-the-minute information, SAP also helps them make better decisions in areas such as sales forecasting and inventory tracking. For all the benefits SAP provides, learning the program can be difficult, says Assistant Computer and Information Systems Professor Ron Pike, who adds that the pass rate on the official SAP certification test is approximately 50 percent. The College’s SAP certificate lets employers know that students have demonstrated significant skill in SAP and have an increased likelihood of passing the official certification course, Pike says. “SAP is rich with information, and businesses need people who know how to use, analyze and apply that information,” Pike says. “Any business school that does not prepare students to deal with large, complex data sets and real-time decision making will be quickly considered out of touch.” “The use of SAP systems in the classroom provides students with access to a state-of-the-art decision making experience.” The College’s certificate program is in cooperation with SAP’s University Alliance Program and will be granted to any business student who takes three SAP-related courses. The Technology and Operations Management Department granted more than 30 certificates last school year. The Accounting and Management and Human Resources departments have integrated SAP systems access into classroom activities, and more academic departments are expected to incorporate SAP into the curriculum.

Mary Im, Assistant Professor of Accounting Im teaches introductory accounting and governmental accounting. She received her doctorate in accounting from the University of Georgia in 2011 and served as an assistant professor at the University of Alabama at Birmingham. Her research interests are in the areas of nonprofit governance. Her co-authored paper, “Funding Sources and Excess CEO Compensation in Not-For-Profit Organizations,” has been accepted for publication in Accounting Horizons. Anthony H. Kim, Assistant Professor of Marketing Kim received his doctorate in marketing from the University of Georgia in 2013. His research interests center on online word-of-mouth and social network analysis. In his current research, he is looking at the information source effect and the effect of exclusive promotions on Internet deal evaluations. Kim earned his master’s in sport administration from Central Michigan University and completed doctorate coursework in sport marketing at Florida State University. Kim also earned two bachelor’s degrees—business administration and sport science—from Seoul National University in South Korea, where he was a varsity student athlete in swimming and snowboarding.





FORUM The College of Business Administration kicked off its 2013-14 Leadership Forum speaker series with great fanfare thanks to the help of a “shark.” Daymond John, star of the ABC-TV reality show “Shark Tank” and founder and chief executive officer of urban clothing line FUBU, spoke in front of a crowd of nearly 1,000 people in October at Cal Poly Pomona. John offered students advice on how to succeed in business by sharing his professional successes and failures. CBA will continue its Leadership Forum series in February with Sharon Allen, the first woman to serve as chairman of Deloitte. In May, educator and author Sir Ken Robinson will speak on creativity and innovation and how it affects corporate culture. Robinson is a popular speaker on TED Talks and approximately 200 million people in more than 150 countries have viewed his lectures online. Leadership Forum’s inaugural speaker was Mike Sheldon, chief executive officer of advertising powerhouse Deutsch LA. All Leadership Forum events are free and open to the public. Most speaking engagements occur in the evening to encourage alumni participation. Ronald Gregoire, a 1971 accounting alumnus, and the Gregoire Family Trust generously support the Leadership Forum. Gregoire is a CBA Distinguished Alumni and was inducted into the Accounting Department’s Hall of Fame in 1996.

Clockwise Left to right: Students in lecture, Sharon Allen, Daymond John of “Shark Tank,” Sir Ken Robinson and Mike Sheldon


Vince Lombardi had the Packers. John Wooden was the Wizard of Westwood. Joe McCarthy led the prewar Yankee dynasties. And Dan Manson has his cyber athletes.


The Computer Information Systems professor and the coach of future and current cyber athletes isn’t likely to associate himself with the luminaries of the sports world, but his mentoring and program-building exploits in cyberdefense echo some of the strategies of high-profile coaches and managers. “Developing cyberwarriors is no different than what we’ve done in sports for decades,” Manson says. “You have to identify talent at a young age and provide resources for them to succeed.” For Manson and his team of dedicated faculty and student cyberwarriors, that means leaving Cal Poly Pomona and reaching out to high school—and, more recently, middle school—students. The goal is to give young people the potential to achieve up to 5,000 hours of cybersecurity training before College and another 5,000 hours at Cal Poly Pomona. With 10,000 hours of practice under their belt, they are poised to succeed in the workplace, Manson says. Supported heartily by the Los Angeles Unified School District, Manson’s team hosted a six-week pilot program to teach 60 middle school students the finer points of cybersecurity, as well as awareness and ethics. The program was aimed at preparing them for CyberPatriot, a national cyberdefense competition organized by the Air Force Association, an independent non-governmental organization.


“This is way too fun!” gushed Raymiro of Maclay Middle School as he reviewed and tried to detect faulty computer images prepared by Cal Poly Pomona’s Jeff Frederick, CIS senior, and Joe Needleman, Computer Science sophomore. In an exploding field dominated by males, it’s noteworthy that Raymiro is the only boy on an otherwise all-girl middle school team. Getting females interested and involved is one of Manson’s goals for his growing programs.




“Dr. Manson is an amazing professor,” Needleman says. “His vision is global. And the abilities these kids show exceeded all of our expectations. They broke through all but the most deeply embedded errors. They’re already at a skill level we once only saw among seniors in high school.” The cybersecurity field has grown exponentially in recent years, largely because every firm and every person with a computer system could be victimized by attacks. At the individual user level, it might be something as small as a virus or an infestation of spyware. But at the highest levels, cyber attacks could threaten a nation’s critical interests. “Imagine if the bad guys could hack into our nuclear launch codes,” says retired Air Force Brig. Gen. Bernie Skoch, who serves as the commissioner of CyberPatriot. He also has visited Cal Poly Pomona twice to lend his support. “A hacker in a New York hotel cracked into the controls of a nuclear-armed destroyer before he was discovered and defeated. What’s next?” Manson contends that the partnership with LAUSD, the second largest school district in the country, isn’t enough. “We plan to expand further to create more cyber athletes,” Manson says. “We’re just scratching the surface. Demand [for cyber experts] continues to outpace supply.” As he continues to develop a world-class program at Cal Poly Pomona, Manson gazes at a CBA auditorium full of pre-teens leaning into their laptops as they examine firewalls, user names, passwords, and antivirus software programs. Glancing at Manson before returning to her screen, a student named Maggie perhaps summarized the experience most succinctly: “Being a computer nerd is the new cool!” And, for the most part, her middle school classmates agreed.

NATIONALLY RECOGNIZED CYBERSECURITY PROGRAMS When Professor Dan Manson and the CIS Department first introduced the cybersecurity curriculum, they faced some hurdles. They had to expose students to a career field many didn’t know existed, and they had to be first adopters for learning opportunities outside the classroom. Below are some of the major initiatives sponsored by the CIS Department and the Center for Information Assurance. Center of Academic Excellence (CAE): In 2005, the National Security Agency and the U.S. Department of Homeland Security named Cal Poly Pomona a CAE for its cybersecurity curriculum. The university was the first CSU to receive the designation and, at the time, was one of only four California institutions to be honored. Western Regional Collegiate Cyber Defense Competition: In this annual event, student teams from California, Nevada and Arizona attempt to thwart a group of hackers from infiltrating computer networks. The competition has grown in popularity, attracting teams from USC and UC Berkeley, as well as media attention from BusinessWeek, NPR and Fox News. U.S. Cyber Camp: In conjunction with the California Office of Information Security, Cal Poly Pomona hosted an intensive five-day camp each year from 2010 to 2012 for adults who had shown a special talent in cybersecurity. National Cyber League: The league offers frequent and regular opportunities to play cybersecurity games. Manson serves as NCL commissioner, and the university hosts virtual NCL lab exercises and recruits Cal Poly Pomona students to play. Cybersecurity Competition Federation: Manson created the federation last summer to serve as a governing body that presides over the various cybersecurity leagues throughout the country. Student Outreach: Professors and student mentors teach cybersecurity basics to LAUSD students who are competing in CyberPatriot, a national cybersecurity competition for high school and middle school students. Grants and Funding: The Center for Information Assurance, alone and as part of a consortium of colleges, has received $3.9 million in National Science Foundation grants and $350,000 in private donations.




The three buildings stand tall and proudly, in a triangular configuration, crowned by a soaring teak and bronze canopy, pointing rather triumphantly toward downtown Los Angeles, serving as a gateway offering opportunities for Cal Poly Pomona students to become global leaders.

For decades, College of Business Administration faculty, staff and students dreamed of a singular home, a place where all could join together, over a cup of coffee and perhaps a bagel, to learn, to grow, and to nourish oncoming generations of business and community leaders. That dream took seed in the 1990s during the administrations of former Deans Ron Eaves and Eduardo Ochoa, and the CBA complex opened in the summer of 2012.


“That building was never intended to be our home or headquarters,” Eaves recalls. “Rather, it was designated as a general purpose classroom building that just coincidentally housed our growing administrative structure. Our faculty, also growing, were housed in trailers and over in Building 9.” As was true nationally, the Department (and later School) of Business Administration was dominated by white males. “We [female faculty members] were a real novelty when I joined our ranks in the late 1970s,” retired Marketing Professor Pat Hopkins recalls. “The number of female students continued to increase over the years, but it was not until much later—the late 1990s, in fact—when we approached any sort of gender balance in our classrooms.” Early business classes, populated mostly by young men wearing suits and neckties, included very few technological features. The earliest campus computers were gigantic, lumbering mainframes such as the thenmodern IBM 1620. Whiteboards did not exist. Even overhead projectors were rare. “As technology advanced and teaching methods became more collaborative, it was necessary that our students have a modern learning environment,” Dean Richard Lapidus says. “However, the project has been transformational for our students, to a degree I wasn’t expecting. I hear them talk about their new home with intense pride and a sense of ownership. They boastfully share photos of the complex on social media for everyone to see.” The CBA’s beginnings, as are often the case, date back to more serene and modest times, some six decades distant, when women on campus were more likely to be visitors than students, faculty or staff, and when courses in secretarial sciences were an option. Manual and, later, electric typewriters were the tool of choice back then. In those days, almost anyone could park directly astride the neatly arrayed buildings of the quadrangle.


“Clarence Jackman taught ‘Business Machines,’” Driftmier says. “Not a computer class in sight.” By the late 1960s, a new School of Business Administration had begun to emerge. Professor Emeritus Bill Fox pulled double duty as director of university business affairs in addition to school dean. There were only two departments in the new school, Accounting and “Everything Else,” under the generic title Management. By the beginning of the new decade, three new departments had emerged: Data Processing (now Computer Information Systems), Marketing (now International Business and Marketing) and FIRE, an acronym for Finance, Insurance and Real Estate (now Finance, Real Estate and Law). Both tenure-track faculty and student numbers nearly doubled in size to 24 and 800, respectively, by decade’s end.

“You didn’t even need to be faculty to park right in front of the new Building 6,” alumnus Don Driftmier (’68, accounting) remembers. “I drove my Oldsmobile from Aliso Hall right to my classroom when I arrived in 1964.”

As one of the nation’s few polytechnics, Cal Poly Pomona was in the forefront of technology, with its students moving to computer terminals with CRT screens in the 1970s as they transitioned from punch-card technology to electronic data processing.

Business courses began within the School of Arts before CBA emerged as a free-standing school in the 1960s, soon to occupy the modern Building 6 on the quadrangle.

Those were the earliest times of file conversions as well, longtime staffer Minerva Thomas remembers. “It took our staff a number of years in the 1970s and into the

1980s to transition from all paper to electronic files,” she says. “It was a huge amount of work because we had to completely change the way we did everything.” In 1982, Dean Slater Hollis authorized funding for the first school computer lab, and students of that era received cutting-edge Apple 2E models. By comparison, faculty members were still lugging Compaq and Kaypro PCs. It was not until 1987-88 that each full-time professor began to receive modern AT&T models. A landmark moment came in this era when Cal Poly Pomona President Hugh La Bounty and Eaves agreed that the newly minted College of Business Administration should seek accreditation from the Association to Advance Collegiate Schools of Business (AACSB) for the first time. “We wanted to get faculty buy-in for that,” Eaves remembers. “So we put it out for a vote, and about twothirds of the faculty agreed we should go for it.” The 1990s arguably were the college’s greatest period of maturation and expansion. The college peaked in excess of 5,000 students and 150 faculty and its graduate programs experienced unprecedented expansion locally and even globally. Most importantly, in 1994, AACSB granted a 10-year certification of approval without reservation. “Truly it was a team effort, but CIS Professor Emeritus Don Bell was the primary architect,” Finance Professor Eric McLaughlin observes. “We remained true to our unique polytechnic mission, and our evaluators were thoroughly impressed.” As the 1990s ended, new challenges emerged, such as working smarter with shrinking funding while improving the stature of both the faculty and student body. “We had to do a number of things as the millennium approached,” says Ochoa, who served as dean from 1997 to 2003. “We had to get into the queue and gain priority for a new building, and we had to create better professional development opportunities for our faculty.”

for state funding. During that period, the college began to create a culture of fundraising in support of faculty professional development. This time also saw the creation of two new academic programs, in electronic business and international business. Dean Lapidus is admittedly proud of CBA’s more than six decades of progress. “Much has changed since our modest beginnings,” he says. “Cal Poly Pomona is regularly listed as one of the most ethnically diverse universities in the country, and there is a reason why so many students from diverse backgrounds want to study business here. Our cutting-edge curriculum in cybersecurity receives media attention, our graduate business programs are routinely praised by The Princeton Review, and donor support has bolstered our efforts to create a culture of entrepreneurship. And that is only a snapshot of our success.” And future milestones? “We’re celebrating 75 years of history. Seventy-five years of becoming a multicultural and more inclusive university. Seventy-five years of serving as good stewards of the California economy by producing business leaders and a highly skilled workforce,” Lapidus says. “I am confident that the next 75 years will build on the excellent legacy we have created.”

After various failed attempts to convince Cal Poly Pomona planners from the 1980s onward, the building complex became more of a reality as architectural renderings were developed in the late 1990s that impressed university planners, leading to a green light




HOW WILL BUSINESS TRANSFORM IN 10 YEARS? Bob Hurt / Professor / Accounting In the next decade, the most important trend we’ll see in business is a melding of the functional disciplines. After all, the most interesting and important problems we confront in modern business exist at the intersection of the disciplines; in other words, only rarely (if ever) do businesses confront an “accounting” problem. Rather, they confront business problems that are informed by accounting—but also by other areas such as information systems and management. Consequently, we’ll see increased reliance on enterprise-wide systems that provide comprehensive, real-time information for decisions.

Preeti Wadhwa / Assistant Professor / Management and Human Resources The recent financial scandals reiterate the complex relationship between business and society. They have also highlighted the important role played by ethics in business decision-making. Business schools have responded to this challenge by making serious efforts to integrate ethics in their academic programs and should continue to do so. OVATION | 12

Additionally, the role played by top organizational leaders in these scandals emphasizes the importance of top management’s commitment to ethics in terms of actual behavior. Another important challenge for the businesses is to differentiate between legal compliance and ethical standards, for the two are not always the same.

Ron Pike / Assistant Professor / Computer Information Systems As cloud computing and mobile devices merge, they disrupt existing organizational norms. Mobile devices and cloud computing are creating a new work environment that empowers users to develop new ways to accomplish work. An employee bringing his or her device into work helps to innovate business processes but it also eliminates the perimeter of an organization’s network. Allowing users to share technology and blend organizational and private networks creates an uneasy proposition. While these actions routinely lead to improved organizational outcomes, organizations must strengthen cybersecurity to assure the protection of their assets.

Rhonda Rhodes / Professor / Technology and Operations Management

Debbora Whitson / Professor / International Business and Marketing

As the Greek philosopher Heraclitus wrote, “The only thing constant is change.” That will be the motto for the future. In addition, transparency in business and personal life will abound. Social responsibility will finally get noticed and be rewarded. Design will be valued and rewarded. But the most important aspect of the future is knowledge. Analytics and data mining will be used to make sense of the extensive amount of data that is collected.

Accessibility is the key to the future for businesses needing to reach their respective target markets. Social media platforms offering the ability to access consumers on the go will continue to garnish popularity. Marketing messages of the future will need to be adaptable to mobile formats. Another future trend seems to point to marketers’ potential to maintain and interpret big data. The continued collection of big data will afford marketers the opportunity to unlock predictive algorithms of their customers’ base.

Gerd Welke / Professor / Finance, Real Estate and Law The trend of green building and sustainable city development will continue to strengthen as a result of demographic shifts toward urbanization, increased awareness of environmental issues and rising energy costs. Increasing client demand and regulatory pressure for these products will give significant competitive advantages to developer/entrepreneurs who deploy human capital with the appropriate training. It is essential that our real estate program evolve with these trends to provide students with the tools necessary to succeed in today’s rapidly changing world.



A RETURNS At 5-feet-11-inches tall with bulging biceps, Paul Smith looks like an action hero tailored made for the movies. Smith is a hero but his deeds weren’t manufactured for the big screen. The Cal Poly Pomona marketing student earned his hero status in a grueling, difficult and patriotic way— serving in Iraq. Smith enlisted in the Army in 2006 motivated by an indescribable need to “chase greatness.” Less than a year after his high school graduation, he was a combat medic in one of the most volatile regions in Iraq. Smith was often the first face wounded soldiers saw, and it was his job to keep them safe and alive before doctors treated them. He also served as a support system to members of his company, helping them grapple with the deaths of fellow soldiers. Greatness and heroics, he learned, require more than muscle and strength. “To be 19 and be responsible for other people’s lives is fascinating and scary,” Smith said. “To see a person with a hole in his chest and know that your training only takes you so far and there’s only so much you can do is humbling. You know that person is going to die but you have to be strong for those who are left because morale is so important.” Smith carried those memories with him when he left the Army in late 2008 and transitioned into civilian life.

He attended community college and then transferred to Cal Poly Pomona where he quickly distinguished himself. Smith earned a spot on the Dean’s List, participated in College of Business Administration co-curricular activities and volunteered as a fitness trainer. In his spare time, he played guitar for local churches. Just as Smith’s college career was flourishing, his obligation as a reservist interrupted his studies. In 2012, he was sent on a one-year deployment to manage a medical clinic in a noncombat zone. Smith returned to Cal Poly Pomona last fall and has not lost any momentum or zeal. In fact, he has a hard time containing his enthusiasm for life. Smith has been passionately fusing his abilities as an artist and an entrepreneur. He has become an in-demand photographer for athletes participating in CrossFit, a strength and conditioning program. He also plans to transform his business -- Simply Perfect Photography -into a production company that also offers video services. The definition of a hero and greatness has changed since Smith was 18, but he’s still striving to embody those characteristics. “This feels like the most important time of my life,” Smith said. “I’m excited to have a large chunk of this time at Cal Poly Pomona, where I can learn from professors and students.”


The U.S. Supreme Court forever changed the notion of marriage last summer with its landmark rulings on the federal Defense of Marriage Act and California’s Proposition 8. A few months later—with much less fanfare but with great importance—the Internal Revenue Service issued Revenue Ruling 2013-17, a practical guide for same-sex couples who file income tax returns. Few practitioners in the country understand this complex tax landscape better than Taxation Professor David L. Rice of the Accounting Department. Rice is an attorney and is certified as a tax specialist by the State Bar of California. He has chaired the Individual and Family Tax Committee for the American Bar Association for the last three years and regularly discusses taxation challenges for same-sex couples on behalf of the ABA. Not all partnerships are created equal The IRS ruling applies only to married couples. Domestic partnerships and civil unions are, for the most part, not equal to marriages and cannot file joint tax returns or receive estate tax benefits. Domestic partners in California will still be required to divide income and expenses when filing their returns and will have to file as single individuals. It is imperative that domestic partners go to tax advisors who have an understanding of how domestic partners are taxed in California. Implications for same-sex couples A same-sex couple who are legally married will be treated as married for tax purposes regardless of where the couple currently live. For example, if a couple married in California then moved to Montana, the couple would still be deemed married for federal tax purposes and would be entitled to file joint returns after they moved to Montana.

filing date—a married same-sex couple is entitled to file an amended return. However, talk with your tax advisor to make sure it is worth the time and expense, because filing as a married couple might result in the marriage penalty tax. There is also an increased chance of audit, and this also should be discussed with your tax advisor. For estate planning, married same-sex couples should know that property passed from one spouse to the other is always tax free, assuming both spouses are U.S. citizens. In this regard, it is important that same-sex couples update their estate plans. Implications for employers The Supreme Court and IRS rulings will result in changes to employers’ payroll systems and administration of certain employee benefits. The IRS ruling says that all employers must: (1) recognize same-sex spouses for payroll purposes, including employer-provided health coverage, and (2) provide the same rights that oppositesex married individuals are afforded, including death benefits. As many married same-sex couples know, they have been taxed on various tax-free benefits, because the IRS had not recognized same-sex marriages. Recently, the IRS has issued procedures for employers and employees to recover the additional Medicare and FICA taxes. All employers who are affected by this, as well as married same-sex couples, should consult their tax advisor.

For 2012 tax returns filed prior to Sept. 15, 2013, couples can choose to file as a single individual or as part of a married couple. For subsequent years covered under the statute of limitations—generally three years from the




GIVING Class of 2013 alumna Tiffany Dinh is one of the most deocrated female student athletes in the history of Cal Poly Pomona. The cross country and track and field star and two-time All American writes about her unlikely friendship with Larry Taff (’80, accounting). There are those who come and go in your life and there are those who, in the most unexpected ways, stay with you forever. Larry Taff, an accounting alumnus, is one of those people. Larry Taff was initially to me just a name on a scholarship awarded to student-athletes studying business. As a member of the university’s cross country and track and field teams, I was fortunate enough to receive this scholarship in my last three years of college. His generosity enabled me to graduate debt free. However, Larry did much more than finance my education— he became my mentor. His support has meant so much to me, especially when I struggled in my first year of college, in the classroom as well as on the track field. As a freshman, I did not perform to my potential and was injured toward the end of the cross-country season. I also decided not to pursue engineering and switched to a business major with a focus on finance. Even then, I contemplated whether this academic emphasis was the right fit.

experiences as well as his struggles and mistakes helped me plan a fresh start. Through hard work, I transformed into a high performing student-athlete, something I never expected to become. I set school records and twice was named an NCAA Division II All-American, one of the highest honors a student-athlete can receive. It was also gratifying to see our cross-country team qualify for the nationals for the first time in 25 years. I enjoyed sharing these accomplishments with Larry, who always encouraged and congratulated me. To this day, I consider him my No. 1 fan. Larry also helped me coordinate an academic emphasis that would best suit me. He was able to conclude that I am a social and caring person and suggested a career in human resources. I am now employed in the humanresources profession and can say he was spot on. At this point, it is safe to say that Larry and I have created an enduring friendship. What seems to surprise everyone who hears our story is the distance that separates us. Larry lives in Hawaii and we have communicated through email and, just recently, through text messages and phone calls. I do not think there are any words or actions that can show Larry how thankful I am to have his support. I look forward to when I will be able to continue Larry’s chain of giving and help change people’s lives like he changed mine

I talked with Larry about my uncertainty and my future. His willingness to share his personal life OVATION | 17


It is heralded as the legal capital of the world and as the City of Peace. For Professor Emeritus N. Gregory Young, it is his second home, a place where he can collaborate with the best legal minds in the world.

book series on international law that will serve a primer to college students across the country.

Officially, Young’s home away from home is The Hague, the third largest city in the Netherlands, which houses several international courts, tribunals and embassies. Although it is better known for trying dictators— Kenyan President Uhuru Kenyatta was scheduled to be tried in November—for crimes against humanity, many businesses also interact with The Hague. When Shell Oil was accused of polluting a delta in Nigeria, its legal fate was decided in The Hague.

“Part of our job as business law faculty is to help our students—as future businessmen and -women— understand their rights and duties under U.S. law,” Young says. “At the same time, the world continues to change rapidly, and many of these changes strongly impact the nature and direction of law here and abroad. My travels help me understand the significance of these changes so that my courses are informative and relevant to our students.”

Young’s introduction to the city began in 1998 when he was one of only seven Americans to study at The Hague Academy of International Law. He has returned five times, including last summer when he researched and prepared for his most ambitious project to date—a three-


As economies become increasingly intertwined and businesses become more multinational, there is a real need to educate students to think globally, Young says.

Class of 2010 co-valedictorian Andrew Arons studied under Young. His method and approach to business law helped Arons confirm his career path. “Professor Young is an immensely skilled lecturer who not only helped galvanize my interest in business law, but also taught me how to think critically,” says Arons,

LENS who graduated from Loyola Law School in May and is currently a law clerk for the U.S. District Court in the Central District of California. “Without his assistance, I would not have been prepared for the rigorous and intimidating Socratic method employed by all first-year law professors. He truly is a superb scholar and educator.”

That is why he is a frequent traveler. When Young is not in The Hague, he is most likely serving as a guest lecturer in China, teaching an MBA class in Vietnam or instructing first-year law students on commercial arbitration in the Eurasian country of Azerbaijan, where he was named a Fulbright Scholar in 2003-04.

Young’s first introduction to global politics and law began not as an academic or researcher in the City of Peace, but as a young man who witnessed the cruelties of war. At 18 years old, he was drafted into the Army and served a one-year tour in Vietnam. After seeing a college ad in the Army Times while aboard a battle tank in the country’s Central Highlands, Young decided to pursue his bachelor’s degree. He would graduate from college in two and a half years, and later obtain his law degree and master of laws degree, but his time as a combat soldier left a lasting impression. Improving relations and understanding between countries through business and law is not only where his research interest lies, it is his passion.

While Young continues to teach as emeritus faculty, he hopes future generations of Cal Poly Pomona students will understand the importance of business law through his books. “Long before it was fashionable, business law faculty have been encouraging students to globalize themselves,” Young says. “Thanks to current and former faculty members, our students have a competitive advantage in the workplace and can make their mark anywhere in the world.”




Accounting students prepare free tax returns every Saturday for Pomona Valley residents. For more information on locations, visit cba.csupomona.edu/acc/vita in February. Fellow Alumni, I have the privilege of serving as president of the College of Business Administration Alumni Chapter, the largest group at Cal Poly Pomona. Our membership consists of business owners, community leaders and alumni, many of whom are looking to connect or reconnect with the College and, at the same time, enrich their professional lives. We make networking fun and are always looking to meet new people who can help us build on the chapter’s extraordinary momentum. Please take a moment to join our chapter. Membership in the CBA chapter includes all the benefits and perks of being a Cal Poly Pomona Alumni Association member. With the 75th anniversary upon us, there has never been a better time to visit the campus and say hello. We recently wrapped up our annual Alumni at the Ball Park event, as well as our popular Pumpkin Festival gathering, and enjoyed seeing many new faces. We will also host the Executive Speaker Series featuring Margaret Smith, principal of EnneaGlobal, on Feb. 27. Smith—an author and professor who helps businesses grow by applying a concept she refers to as “prosperity consciousness”— will offer a great opportunity to gain a different perspective. I look forward to seeing you at the speaker series or another upcoming CBA Alumni Chapter event! Continued success,

FEB. 27 / EXECUTIVE SPEAKER SERIES FEATURING MARGARET SMITH OF ENNEAGLOBAL The CBA Alumni Chapter continues its speaker series with author and professor Margaret Smith. For more information, contact alumni@csupomona.edu.

MARCH 28-30 / WESTERN REGIONAL COLLEGIATE CYBER DEFENSE COMPETITION Student teams from California, Arizona and Nevada will protect a computer network from a group of skilled hackers. Sponsorship opportunities are still available. For more information, contact Dr. Dan Manson at dmanson@csupomona.edu.

APRIL 23 / PIHRA PRESENTS EVENING WITH INDUSTRY Student Club Professionals in Human Resources Association, in conjunction with the Management and Human Resources Department, hosts Evening with Industry. The yearly event allows current students to network with alumni and recruiters. For more information, contact Connie Hua at calpolypihra@gmail.com.

MAY 5-9 / PROFESSOR FOR A DAY Alumni are invited to return to campus and guest lecture to students. To participate, contact Kristin Files at kjfiles@csupomona.edu.

MAY 14 / LEADERSHIP FORUM FEATURING SIR KEN ROBINSON Creativity and innovation expert Sir Ken Robinson will speak at Cal Poly Pomona. Reserve free tickets at https://leadershipforumsirkenrobinson.eventbrite.com/

MAY 15 / BRONCO STARTUP CHALLENGE Nick Felter President, College of Business Administration Alumni Chapter Communications, ’05




Student entrepreneurs will pitch business ideas to a panel of judges that includes angel investors, business professionals and professors. CBA awarded approximately $10,000 in cash prizes last year. For more information contact Leonard Lacsamana at leonard@polyfounders.com

MAY 16 / COLLEGE OF BUSINESS ADMINISTRATION RECOGNITION NIGHT Hosted by the United Student Business Senate, this yearly event celebrates the accomplishments of students, faculty and clubs. For more information, contact Natasha Oraha at president.ubss@gmail.com.









Cal Poly Pomona

Ovation Magazine: A Focus on People and Achievement. Issue #1  

Cal Poly Pomona's College of Business Administration publishes a biannual magazine that celebrates our alumni as well as highlights the work...

Ovation Magazine: A Focus on People and Achievement. Issue #1  

Cal Poly Pomona's College of Business Administration publishes a biannual magazine that celebrates our alumni as well as highlights the work...

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