Digital Commons Network^™

The Tax Adviser, Volume 8, Number 2, February 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Realidades De Las Organizaciones De La Sociedad Civil En México: Índice De Fomento A Las Actividades De Las Osc, Pablo Armando González Ulloa Aguirre

Journal of Nonprofit Innovation

Este artículo presenta los hallazgos derivados de la construcción de un Índice que evalúa el estado del fomento de las Organizaciones de la Sociedad Civil (OSC) en las 32 entidades federativas de México durante el año 2021. También describe los criterios considerados en la construcción del Índice y los resultados obtenidos en cada una de sus dimensiones. El Índice proporciona una perspectiva integral y multidimensional sobre el estudio del fomento a las OSC, analizando las dimensiones legal, institucional y programática con el objetivo de comparar los avances y los retrocesos en este ámbito. Al hacerlo, ofrece una oportunidad para mejorar …

Program Evaluation: Best Practices And Examples For Nonprofits, Erica Bassett, Faith M. Manchester

Journal of Nonprofit Innovation

No abstract provided.

Realities Of Mexican Civil Society Organizations: Index For The Promotion Of Activities Of Civil Society Organizations, Pablo Armando Gonzalez Ulloa Aguirre

Journal of Nonprofit Innovation

This article presents the findings derived from the construction of an Index that evaluates the state of promotion of Civil Society Organizations (CSOs) across Mexico’s 32 federal entities during the year 2021. It also outlines the criteria considered in building the Index and the results obtained in each of its dimensions. The Index provides a comprehensive and multidimensional perspective on the study of CSO promotion, analyzing legal, institutional, and programmatic dimensions with the aim of comparing progress and setbacks in this area. In doing so, it offers an opportunity to improve certain aspects as more data is generated and made …

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Investment Tax Credit For Farmers And Agriculturalists, Douglas O. Thure

Tax Adviser

No abstract provided.

Chacahoula 2025, Volume 92, Alayna Pellegrin

Chacahoula

The 2025 issue of Chacahoula includes December 2024 and May 2025 graduating classes, as well as stunning photography student life on the banks of Bayou Desiard. With features covering students, faculty, and staff, this year's time capsule preserves an academic year in the life of the University of Louisiana at Monroe.

Assessing The Sustainable Circular Fashion Supply Chain As A Model For Achieving Economic Growth In The Global Market, Andrew P. Burnstine, Raouf Ghattas

Faculty and Staff Publications & Presentations

The fashion industry faces a critical sustainability crisis, contributing up to 10% of global carbon emissions and generating 92 million tons of textile waste annually. The study highlights the complex interplay of material flows, business models, power structures, and cultural mindsets, presenting a multi-scaled framework for advancing cleaner production and circularity in one of the world’s most resource-intensive sectors. This study proposes a transformative model for circular bioeconomy in fashion, integrating systems-change theory, degrowth economics, and emotional durability. Through case studies, including Patagonia, Eileen Fisher, and EU policy frameworks, the paper demonstrates how circular strategies can reduce waste, extend product …

Factors Influencing The Use Of Gis-Enabled Public E-Participation For Municipal Solid Waste Management, Irene Arinaitwe, Agnes Nakakawa, Gilbert Maiga

The African Journal of Information Systems

Due to rapid global population growth and urbanization, approximately two billion metric tons of waste are generated annually. Municipal solid waste management has become a critical function for urban authorities. However, many urban authorities in low- and middle-income economies cannot provide efficient municipal solid waste management services because of suboptimal stakeholder participation in governance processes and inadequate information exchange. Therefore, this study sought to determine factors that influence the implementation of GIS-enabled public e-participation using Enhanced Adaptive Structuration Theory. A descriptive field study was conducted among staff of municipal authorities and residents in Uganda’s Kampala Metropolitan Area. Data were analyzed …

Rutger Bregman’S Vision: Moral Ambition Without Imagination, Vladimir Snurenco

University Faculty Publications and Creative Works

This review critiques Rutger Bregman’s top-down blueprint—higher taxes, new laws, and big-ticket nonprofits—as a centralized moralism that sidelines the institutions that actually nurture prosperity and dignity: family, church, enterprise, and local associations. I contrast Bregman’s Robin-Hood rhetoric (and his School for Moral Ambition) with a subsidiarity-driven vision rooted in Tocqueville, Kuyper, and Nisbet, and with Michael Pakaluk’s call for vocation within business. Drawing on research by Owen Zidar (the “stealthy wealthy”) and The Millionaire Next Door, I argue Bregman caricatures the rich and misunderstands how wealth is created.

I also question his nonprofit model: celebrating outputs (money raised, nets distributed) …

Conference Presentation: 'Ai Disruptions In Higher Education', Cristo Leon Ph.D., James Lipuma Ph.D., Maximus Rafla

STEM for Success Resources

Power Point presentation

Ada News - 09/08/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Fun! Friends! Famous People! Why Fans Attend Anime Conventions, Billy Tringali, Maria Alberto, Jeremiah Martinez

Proceedings from the Document Academy

In 2021 during the global Covid-19 lockdowns, Billy and Maria ran an IRB-exempted online survey, looking to hear from fans who attend anime conventions. Conventions had been shut down as non-essential services that drew large crowds, and we hoped to capture a screenshot of this moment, to better learn from it in the future. And the resulting data collection went quite well – we were able to partner with a major anime organization to share the survey, and our 1000+ respondents had a lot to say about the conventions they were missing during lockdowns.

Ultimately, we found a significant emphasis …

Enclothe: Oer Implementation And Evaluation For A Fashion Show Theory And Production Course, Christine Rickabaugh, Sarah West Hixson

University Libraries Faculty Publications and Presentations

The ENCLOTHE Open Educational Resource (OER) textbook was developed and implemented for a Fashion Show Theory and Production course at a Mid-Southern University in the United States. This case study examines the effectiveness of this specialized OER in addressing the unique needs of an upper-division capstone fashion course. The textbook, designed to replace a costly industry-focused resource, offers interactive modules, video clips, and assignments compatible with learning management systems. Using the Technology Acceptance Model (TAM), the study evaluated students' perceptions of the textbook's usefulness and ease of use across time points during the semester. Student data revealed consistently high TAM …

Rural Business Development Corporation Annual Report 2024-25, Department Of Primary Industries And Regional Development, Western Australia

All other publications

In this report, the Rural Business Development Corporation is referred to as ‘the Corporation’ or ‘the RBDC’. The RBDC is an independent statutory authority of the Government of Western Australia (WA), established under the Rural Business Development Corporation Act 2000 (Act). The Act preserved and continued the body corporate established by the Rural Adjustment and Finance Corporation Act 1993.

What we do

The RBDC administers approved assistance schemes on behalf of the WA Government for the benefit of rural industry and regional communities. Approved schemes may provide financial assistance by way of loans, grants, or other financial incentives. The Act …

Horses And The Transition From Feudalism To Capitalism., Thomas E. Lambert

Faculty and Staff Scholarship

Many scholarly articles and books have been written about the transition from feudalism to capitalism over the decades. The various points of views on what is the “main driver” or “prime mover” of the transition have been debated in various forums by historians and economic historians with a different major factor being advocated by different proponents or schools of thought. This paper tries to offer another analysis of how the horse could have been an important “means to an end” in the development of capitalism, and this analysis possibly can lead to support for more than one view of what …

Feed Prices, Substitution Patterns, And Technical Efficiency In Feedlot Cattle, Andrew E. Anderson, James L. Mitchell, Jamie R. Luke

Agricultural Economics and Agribusiness Faculty Publications and Presentations

The cattle feeding industry is sandwiched between relatively volatile commodity markets, and efficiency is critical. Changing prices for feedstuffs may cause substitution and output effects, in turn impacting technical efficiency. Using Kansas feedlot data, we estimate the effects of feed prices on cattle performance, focusing on the feed conversion ratio, average daily gain, and days on feed. Results show that several feed prices do indeed impact technical efficiency. These results have implications for management adapting to changing feed prices. Further, there are policy implications for programs that may impact commodity prices.

Sound Decisions: The Impact Of Music Genre In Fashion Advertising On Consumer Perceptions And Purchase Intention, Cassandra Thomas

Graduate Theses and Dissertations

This study examines how music genre, brand type, and the perceived congruency between the two influences consumer perceptions of fashion advertising. Guided by Congruity Theory and Attitude Theory, this study employed a 3x3 experimental design in which 252 participants viewed one of nine advertisement conditions varying by music genre (pop, hip-hop, electronic) and brand type (activewear, fast fashion, luxury). A series of one-way ANOVAs, bivariate correlations, and regression analyses were conducted to interpret the effects of music genre, brand type, and perceived congruency on attitudes toward 1) the advertisement and brand, 2) credibility of the advertisement and brand, and 3) …

From Anxiety To Action: Understanding Financial Worries And Strategies To Boost Insurance Take-Up, Hui Shan Lee, Kee Seng Kuang

International Journal of Management, Finance and Accounting

In developing countries, inadequate insurance and financial planning have led experts to call for government intervention to avoid potential financial crises. In Malaysia, where increasing insurance uptake is a national priority, this study examines how education and socioeconomic factors influence financial concerns. Using a regression model, this study analyses data from 1,000 survey responses from Malaysia in the Global Findex database, examining the effects of education, income, gender, age, and urbanicity on various financial worries, including retirement, medical expenses, monthly bills, and education costs. Findings show that higher education levels are associated with reduced financial anxiety around medical expenses and …

Socio-Technical Exchange With Machines: Worker Experiences With Complex Work Technologies, Cameron W. Piercy, Reaia Turner-Leatherman

Human-Machine Communication

Machines are now commonplace work partners and Human-Machine Communication (HMC) is part of modern work. Guided by the machine heuristic and Social Exchange Theory (SET) this paper uses interviews with 22 workers to explore the socio-technical relationships between humans and machines at work. Participants worked with complex machines across a wide variety of industries and roles and findings reveal participants see machines as part of the work ecosystem, develop everyday machine heuristics to guide repeated interactions with machines, and that elements of human uniqueness persist in evaluations of humans and machines. Discussion points emphasize situated and developing human-machine interaction scripts, …

Spending In Islam: Nurturing And Education, Sereen Ashour, “Mohammad Adnan” Al-Aishat, Abdullah Hardan, Yousef Saadeh

Jordan Journal of Applied Science-Humanities Series

Islam urges its followers to spend on their parents, offspring, and lineage. This paper addresses spending in the way of Islam for its protection (preserving its authenticity), advocacy (Da’wah), and to support its adherents against those who manifest enmity towards it. Thus, spending aims to instill in Muslims the practice of giving for the sake of their faith and to educate them about the principles of this type of spending. Da’wah to Islam has been associated with calls to spend in the way of Allah to seek His satisfaction and pleasure. Even before the establishment of an Islamic state, or …

The Perception Of Hooliganism And Its Impact Among Naia Collegiate Soccer Players, Eric Street, Fred Cromartie, Steve S. Chen, Brandon Spradley

Findings in Sport, Hospitality, Entertainment, and Event Management

There have been multiple studies with regard to the different aspects of soccer hooliganism throughout the world. Most commonly, studies of hooliganism covered areas such as harassment, vandalism, fighting, theft, public intoxication, and crowd disorder revolving around the games of soccer in various countries. This phenomenon has been studied among the major four professional sports in the United States, yet there has been no extensive research on soccer “hooliganism” associated with Major League Soccer (MLS). This study examined the survey responses from 101 National Association of Intercollegiate Athletics (NAIA) soccer players to identify their perceptions on severity of hooliganism and …

Impact Of Accounting Information Systems And Islamic Organizational Culture On Information Quality, Oelma Arfannur Azizi, Busra Busra, Marjulin Marjulin

Arab Economic and Business Journal

Amid growing demands for transparency and accuracy in financial management, an effective Accounting Information System plays a crucial role in ensuring that financial data is accurately. However, the implementation of such technology must be supported by a strong organizational culture,. The method employed in this research is a quantitative approach, utilizing inferential statistics to explain the impact of various research variables. The statistical tool used is Structural Equation Modeling -. The results of this study indicate that both the Accounting Information System and Islamic Organizational Culture have a positive and significant impact on the quality of accounting information

The Covid-19 Pandemic As An Environmental Jolt And Its Impact On Firms And Essential Workers, Kimberly Kay Hyett Nehls

Electronic Theses and Dissertations

Environmental jolts are sudden, large-scale disruptions that challenge organizational and societal stability and demand new ways of understanding adaptation across individuals and firms. This two-paper dissertation explores the human and organizational dimensions of such jolts through the empirical context of the COVID-19 pandemic. Paper 1 examines how global tourism firms navigated the crisis, introducing the constructs of global stakeholder interconnectedness and stakeholder prioritization fluidity to refine stakeholder theory. The findings show how international exposure shaped communication strategies under duress. Paper 2 turns to the lived experiences of low-wage essential workers, extending sensemaking theory through the concept of constrained sensemaking, highlighting …

Exploring Infant Toy Interactions In Free Play Environments, Emma Bermudez, Jacqueline Hammack

Florida Atlantic Undergraduate Research Journal

Infants’ interactions with toys play a crucial role in their early cognitive and motor development, yet much of the research on this topic has been conducted in controlled laboratory settings, which may not accurately reflect the diversity of toys and interactions infants experience in their natural environments. This study uniquely examined these interactions in a home setting by utilizing an online video conferencing platform. This study investigated how toy properties influence manual infant-object interactions during dyadic tabletop free play, where mothers selected the toys for the session. Within the confines of this study, results show that infants spend significantly more …

Use Of A Novel Plant Essential Oil-Based Insecticide For Insect Control In Household Gardens And Lawns, Mia Michnik, Alysa Suissa, Liah Brussolo Cremona, Annalise Wellman, Nicholas Nifakos, Alexander Spanoudis, John M. Harlin

Florida Atlantic Undergraduate Research Journal

Insecticide use has increased as population and agricultural demand for crops grows. Commercial insecticides contain active ingredients that are often harmful to humans and the environment. A viable alternative to this concern is developing and using insecticides with low toxicity and minimum risk to the environment. In this study, we sought to empirically assess the effectiveness of an insecticide based entirely on plant essential oil active ingredients, which contain complex secondary metabolites. Our results show that a concoction of several plant essential oils was effective in killing a wide range of household garden insect species and bedbugs, encompassing five orders …

Artist Statement, Shreyansh Patel

Florida Atlantic Undergraduate Research Journal

No abstract provided.

Depaul Digest

DePaul Magazine

College of Communication faculty Matthew Ragas and Ron Culp mentor students on gaining access to executive-level administration. News briefs on exciting developments at DePaul University’s 10 colleges and schools, from nursing students studying public health protocols in Prague to a new DePaul-hosted conference exploring AI in filmmaking. DePaul alumni volunteers share their experiences spreading the Vincentian mission nationwide.