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The Tax Adviser, Volume 2, Number 12, December 1971, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 2, Number 12, December 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index -12 Months Ended November 1971; Author Index -12 Months Ended November 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index -12 Months Ended November 1971; Author Index -12 Months Ended November 1971, 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, Thomas S. Oehring Nov 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


Hot Stock-After The Tax Reform Act, Abraham L. Kendal Nov 2025

Hot Stock-After The Tax Reform Act, Abraham L. Kendal

Tax Adviser

No abstract provided.


Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott Nov 2025

Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott

Tax Adviser

No abstract provided.


Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, 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 E. Neuhauser Nov 2025

Tax Clinic, William E. Neuhauser

Tax Adviser

No abstract provided.


Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston Nov 2025

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, 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.


Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal Nov 2025

Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal

Tax Adviser

No abstract provided.


Tax Clinic, Walter C. Frank Nov 2025

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.


Advance Payments For Goods And Services, William J. Cozine, William R. Showfety Nov 2025

Advance Payments For Goods And Services, William J. Cozine, William R. Showfety

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Working With The Irs: Western Region Irs-Cpa Liaison Meeting, Gordon T. Stine Nov 2025

Working With The Irs: Western Region Irs-Cpa Liaison Meeting, Gordon T. Stine

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Nov 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston Nov 2025

Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin Nov 2025

Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin

Tax Adviser

No abstract provided.


Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner Nov 2025

Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner

Tax Adviser

No abstract provided.


Disproportionate Taxation Under Subchapter S There, Philip G. Johnson Nov 2025

Disproportionate Taxation Under Subchapter S There, Philip G. Johnson

Tax Adviser

No abstract provided.


The Resource Characteristics Of Small And Medium-Sized Enterprises (Smes) And The Impact Of Platform Participation On Business Performance, Xue Tan Nov 2025

The Resource Characteristics Of Small And Medium-Sized Enterprises (Smes) And The Impact Of Platform Participation On Business Performance, Xue Tan

Dissertations and Theses Collection (Open Access)

Against the backdrop of deeply integrated digital and platform economies, the resource characteristics of small and medium-sized enterprises (SMEs) and platform participation’s impact on business performance have emerged as key interdisciplinary research focuses between strategic management and digital economy studies. Building upon the resource-based view (RBV) and dynamic capabilities theory (DCT), the study establishes a theoretical framework of “resource characteristics-platform participation-business performance.” It systematically examines the relationships and moderating mechanisms among SMEs’ resource endowment, platform embedding strategies, and performance outcomes.

The study adopts a mixed-method design, combining quantitative analysis with qualitative case studies. Using valid samples of 333 Chinese SMEs, …


Research On The Impact Of Supply Chain Digitization On Innovation Performance: Based On Quasi-Natural Experiments And Longitudinal Case Study, Binbin Chen Nov 2025

Research On The Impact Of Supply Chain Digitization On Innovation Performance: Based On Quasi-Natural Experiments And Longitudinal Case Study, Binbin Chen

Dissertations and Theses Collection (Open Access)

The Chinese government prioritizes supply chain digital transformation. Pilot policies for supply chain digitalization will accelerate digital development across industrial and supply chains. While existing research offers substantial empirical evidence on supply chain digitalization, its impact on corporate innovation performance requires further investigation. Based on this, the study constructs a quasi-natural experiment using data from A-share listed companies and appropriate econometric models, demonstrating that supply chain digitalization significantly enhances corporate innovation performance. This effect is statistically and economically significant, providing a foundation for future research. The study also identifies the mechanisms through which supply chain digitalization improves corporate innovation performance, …


The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants Oct 2025

Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian, John F. Kalben Oct 2025

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.


Tax Clinic, Herbert J. Lerner Oct 2025

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.


Distributions In Partial Liquidation, John A. Miller Oct 2025

Distributions In Partial Liquidation, John A. Miller

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.