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Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr. Dec 2025

Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Clinic, Eli Gerver Dec 2025

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.


Tax System As An Economic Force, Norman B. Ture Dec 2025

Tax System As An Economic Force, Norman B. Ture

Tax Adviser

No abstract provided.


Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer Dec 2025

Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer

Tax Adviser

No abstract provided.


Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas Dec 2025

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Tax Clinic, Thomas Parsons Dec 2025

Tax Clinic, Thomas Parsons

Tax Adviser

No abstract provided.


Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston Dec 2025

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.


Audits, Business Abuses And Disciplinary Action, William H. Smith Dec 2025

Audits, Business Abuses And Disciplinary Action, William H. Smith

Tax Adviser

No abstract provided.


The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi Dec 2025

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …


Reframing Fitness And Nutrition For Women: Understanding Hormonal And Metabolic Differences, Brooke J. Luecke Dec 2025

Reframing Fitness And Nutrition For Women: Understanding Hormonal And Metabolic Differences, Brooke J. Luecke

Accounting Undergraduate Honors Theses

This thesis explores how women can consider approaching fitness, nutrition, and recovery based on the physiological differences between men and women. While much of the existing fitness and nutrition research has been based on male participants generalized to women, this paper aims to woman-centric, tailored recommendations. By focusing on hormonal cycles, metabolism, and muscle physiology, my paper will suggest a need for women to adjust their exercise and dietary practices for optimal health outcomes, including fat loss and raised energy levels. My suggestions in this paper are supported by the latest research, including Dr. Stacy Sims' insights on female health, …


Corporate Strategic Changes In Response To Negative Performance Gaps: The Role Of Listing Board In China, Lei Yu Dec 2025

Corporate Strategic Changes In Response To Negative Performance Gaps: The Role Of Listing Board In China, Lei Yu

Dissertations and Theses Collection (Open Access)

This dissertation investigates how Chinese listed companies respond strategically to negative performance gaps under different institutional environments defined by the Main Board and ChiNext Board of China’s capital market. Drawing on Performance Feedback Theory and New Institutional Theory, it explores whether and how listing board heterogeneity moderates the relation between performance shortfalls and corporate strategic transformation, and further examines the boundary effects of internal governance factors including ownership type, CEO power, and resource slack.

Using panel data of A-share listed companies from 2009 to 2019 obtained from the CSMAR database, this study employs multiple regression analysis and interaction modeling to …


The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan Dec 2025

The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan

Dissertations and Theses Collection (Open Access)

Against the backdrop of increasing uncertainty in the global business environment, international scholarly attention to individual, group, and organizational resilience has risen significantly. Chinese export trading enterprises—especially small and medium-sized export trading enterprises(SMETEs)—face disadvantages such as small scale, weak financing capacity, limited access to information, and low brand strength. After experiencing shocks from digital transformation, the COVID-19 pandemic, the Russia–Ukraine war, and the European energy crisis, these firms have been compelled to reconsider how to enhance their organizational resilience in order to adapt to an increasingly turbulent external environment.

First, this study selects Company H as a representative case of …


From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen Dec 2025

From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen

Dissertations and Theses Collection (Open Access)

In 2018, Company J launched its intelligent drive digital transformation project, which was completed and entered operation in 2021. That December, the project obtained certification under Zhejiang Province's "1353" system for the future factory enterprises, marking a successful transition from discrete to continuous manufacturing. To address the asynchronous flows of logistics, information, personnel, capital, and value indiscrete manufacturing enterprises, as well as pain points such as lowper capita output, long product delivery cycles, and low annual inventory turnover rates, this study, based on organizational learning theory, constructs ananalytical model encompassing digital capability (independent variable X), organizational learning (mediating variable Z), …


Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes Nov 2025

Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes

Tax Adviser

No abstract provided.


Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner Nov 2025

Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.


Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner Nov 2025

Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended March 1974, American Institute Of Certified Public Accountants Nov 2025

Subject Index, 12 Months Ended March 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Separating The Wheat From The Chaff In 1974, Joel M. Forster Nov 2025

Professions At Work: Separating The Wheat From The Chaff In 1974, Joel M. Forster

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin Nov 2025

Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 3, March 1974, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 5, Number 3, March 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Clinic, William J. Schwanbeck Nov 2025

Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.


Installment Sales For “Dealers” In Personal Property: Review And Analysis (Part Iv) Parts, C. Richard Cox, Goldston F. Harris Nov 2025

Installment Sales For “Dealers” In Personal Property: Review And Analysis (Part Iv) Parts, C. Richard Cox, Goldston F. Harris

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 2, February 1974, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 5, Number 2, February 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.