Digital Commons Network^™

Tax Trends, Nicholas J. Faigen

Tax Adviser

No abstract provided.

Exploring Models Of Reflective Practice To Aid The Understanding Of Pilgrimage Experience, Chris Hall

International Journal of Religious Tourism and Pilgrimage

This paper explores the use of models of reflective practice to aid reflection and sense making for a walking pilgrimage experience and analyses the challenges of using such a model in this context. The paper then examines whether Greenia’s definition of pilgrimage experience can be used as a model to aid reflection. This is subsequently applied to a 5-day walking pilgrimage experience and its effectiveness assessed.

The Unicorn And Christ – Metamorphosis And Symbology, Luis Mendonça De Carvalho, Francisca Maria Fernandes, Maria Fátima Nunes, Ana Maria Costa, Paula Nozes, Ana Paula Figueira

International Journal of Religious Tourism and Pilgrimage

The unicorn is a legendary chimaera that, for centuries, has been present in the mindset of Euro-Mediterranean cultures. Although its morphological description changed, tradition identifies it as an animal like a horse, albeit smaller and with a spiralling horn on its head pointing forward. The unicorn has been known since Antiquity, with references by authors such as Ctesias and Pliny. However, its relevance for medieval Europeans began with the Biblical references to this animal in several Old Testament verses. These verses gave legitimacy to the unicorn, and it was accepted as a tangible animal. During the Middle Ages and early …

Washington Report: Aicpa Testifies On Generation-Skipping Transfer Tax Proposals, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Placed In Service, Randy Rhoades

Tax Adviser

No abstract provided.

The Business Of Business: A Biblical Approach To The Purpose Of The Firm, Abraham Johannes Oberholster

The Journal of Biblical Foundations of Faith and Learning

The debate on the purpose of the business corporation has been raging for more than a century. Inspired by capitalistic thinking, economists, corporate managers and investors have mostly maintained that the predominant goal for corporations is to maximize shareholder wealth. In contrast, society has argued that the corporation also has a social responsibility as a legal entity and community member.

The legal precedent set in 1919 with Dodge v. Ford Motor Co. is that “a business corporation is organized and carried on primarily for the profit of the stockholders”. The oft quoted argument of Milton Friedman (1970) that the social …

The Global Clinical Trials Ecosystem: A Critical Evaluation And Future Outlook, Sydney-Ariel D. Muneses

Undergraduate Honors Theses

As global clinical trials expand, inconsistencies in regulatory and ethical frameworks are increasingly evident, raising concerns about economic sustainability and participant protections. Existing research attributes this surge to pharmaceutical companies seeking cost efficiencies in emerging markets but acknowledges the challenges posed by fragmented oversight across international jurisdictions. To examine these limitations, a modified Delphi approach was used to gather expert insights from key stakeholders in global clinical trials. Findings highlighted systemic inefficiencies and ethical gaps, emphasizing the need for regulatory harmonization to balance scientific rigor, economic feasibility, and equitable participant treatment. By identifying critical shortcomings and proposing strategies to align …

Decarbonized Shipping: Is It The Best Sustainable Shipping Solution?, Olivia Akers

Sustainable Supply Chain Management

In the era of globalization and the fourth industrial revolution, the maritime shipping industry has grown exponentially in the twenty-first century. In fact, 90% of today’s goods travel across the ocean before reaching the end consumer, meaning that ocean transportation of goods contributes significantly to overall environmental impacts on the ocean. Awareness of this impact has increased as humans strive to eliminate unsustainable practices in an effort to protect the long term health of our planet. Decarbonized shipping has been proposed as a possible solution for unsustainable shipping practices, and the goal of this chapter is to evaluate this solution …

The Tax Adviser, Volume 15, Number 1, January 1984

Tax Adviser

No abstract provided.

Foreign Branch Incorporations: Does Bliss Dairy Warrant A Reexamination Of Hershey Foods?, Robert Willens

Tax Adviser

No abstract provided.

The State Of Municipal Scale Highest Use Urban Wood Reclamation Projects, Bradley C. Almond

Graduate Liberal Studies Theses and Dissertations

Millions of urban trees are downed annually for various reasons, such as storms, disease, or development. We are all witnesses to the loss of trees as we see the piles of woody waste assembled on the curbside, ready for public works pickup. Today, most urban wood waste ends up in landfills, mulching/chipping facilities, or firewood production. Each of these alternatives results in the release of sequestered carbon back into the atmosphere.

The initial research led to successful diversion from landfills to mulch and firewood operations. Then, the research shifted to converting urban wood waste for its best use, which outlined …

Green Logistics: A Brief Look At Cutting Carbon In Global Supply Chains, Maria F. Navarro

Sustainable Supply Chain Management

This chapter looks at how companies are making their supply chains more eco-friendly by using green logistics. It explains how businesses are trying to lower their carbon footprint by improving things like transportation, packaging, and warehouse operations. Some of the main strategies include using electric trucks, planning better delivery routes, and using less energy in storage. It also talks about how new technologies like AI and automation can help make logistics both smarter and more sustainable. Overall, the chapter shows that being environmentally responsible is becoming more important for companies around the world.

Matthew Kinnard, Matthew A. Kinnard M.S., Ph.D.

We Are NIH Oral History Project

No abstract provided.

The Confluence, Volume 4, Issue 1, Full Issue

The Confluence

No abstract provided.

Ethics In The Age Of Digital Trading: Rethinking Responsibility In Modern Investing, Kennedy Solomon, Melissa Fitzpatrick

Honors Thesis

The rise of digital trading platforms such as Robinhood has transformed retail investing into an accessible activity for the general public. While these platforms claim to democratize investing through commission-free trading and intuitive interfaces, their gamified designs and aggressive marketing raise significant ethical concerns. This paper explores how such apps target inexperienced users, encouraging potentially reckless financial behavior under the guise of empowerment.

Lubin Business Magazine Spring 2025

Lubin Business Magazine

No abstract provided.

Accountability And Efficiency: Compiled Case Studies On Economic Development, Spending, And Global Markets, Jacob W. Grimsley

Honors Theses

This is a compilation of cases worked throughout the course of one year. These cases were created and assigned for an accountancy course focused on research and writing. The cases focus on accounting related topics, while also pertaining to political happenings as well as general economic topics.

Case 02 was completed in collaboration with other honors students, and these students are indicated on the page preceding this case.

Cases 05 and 06 pertain to a semester-long project focused on the development of a Mississippi based business. This case was also completed with the help of other students, as indicated on …

Consumer Perception Of Halal Products Availability In Traditional Markets: The Role Of Traceability, Ika Yoga, Rais Sani Muharrami, Ade Setiawan

An-Najah University Journal for Research - B (Humanities)

This research aims to examine how traceability affects consumer trust in halal products and traditional markets. A survey questionnaire was developed and a Total of 300 completed responses were collected using cross-sectional quantitative research methodology through structured questionnaires, with the help of Partial Least Squares Structural Equation Modeling (PLS-SEM) to verify if technology bringing convenience into our lives has impact on healthcare delivery service providing organizations. The findings reveal that product, process, genetic, and input traceability has a moderate to high effect on trust of the consumer behavior towards purchasing halal products. Product traceability to guarantee the safety, halal certification …

Reelin' In The Years (And Receivables): A Compilation Of Accounting Case Studies, Lauren E. Magee

Honors Theses

This thesis is comprised of five case studies that were completed under the guidance of Dr. Victoria Dickinson during the course ACCY 420 – Independent Study, following the requirements of the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College. The first four case studies examine real-world accounting field topics: Special Purpose Acquisition Corporations, the modern use of Presidential Drawdown Authority, proposed environmental reporting standards, and educational vouchers. The final case study delivers a data-driven, comprehensive assessment of a semester-long group project: crafting a detailed business plan for a broadband internet provider in an underserved Mississippi county. This …

Differences Between Media And Industry Professionals’ Views On Welfare Issues At Equine Racetracks In The United States, Olivia Burris

Honors College Theses

The objective of this project was to see if there was a difference in views between lay publications in the media and industry professionals regarding welfare issues occurring at equine racetracks. This study focused on the issues of drug usage and racing-related injuries in racehorses. This project examined current lay publications versus surveys of industry professionals discussing the specific welfare issues. These lay publications were reviewed and summarized for comparison to the industry professionals’ responses to the survey.

Deepfakes On Trial: Developing A High-Accuracy, Court-Admissible Ai Pipeline For Deepfake Detection In Corporate Fraud Litigation, Aiden J. Green

Honors College Theses

As deepfake technology advances, cybercriminals are increasingly using AI-generated videos and audios to impersonate executives and carry out sophisticated CEO fraud schemes. These synthetic forgeries target human trust and corporate communication systems, creating an urgent need for forensic tools capable of authenticating digital evidence with legal accuracy. This thesis presents a forensic-grade AI deepfake detection pipeline designed for this purpose, emphasizing courtroom admissibility, reproducibility, and evidentiary integrity. Built entirely with free, opensource tools, the framework combines metadata analysis, AI-powered spectrogram analysis, neural artifact detection, and facial manipulation recognition into a transparent workflow that accurately identifies synthetic media. It was trained …

Empowering Diversity: A Comprehensvie Approach To Minority Risk Management Education, Jahqethea Johnson

Applied Science Program: Theses

Federal programs are pivotal to the foundation of the United States agricultural sector. Program payments impact the economic well-being of agricultural producers, yet accessibility, outreach and education disparities remain prevalent among socially disadvantaged producer and agriculturists. From 2020-2024, an average of $21.7 billion dollars in federal agricultural payments have been paid to producers. Although federal funding historically supports commodity crops, livestock producers also depend on a distinct set of federal risk management programs, which are often less visible but pertinent for operational sustainability. There is a growing focus on the need for addressing disparities faced by socially disadvantaged producers and …

Decoding Oncology-Focused Biotechnology Firms: Lifecycle Analysis And Predictive Insights For Valuation From A Junior Associate's Perspective, Kesav P. Chandrasekhar

Finance Undergraduate Honors Theses

Oncology-focused biotechnology firms present unique valuation challenges due to high R&D costs, long development timelines, and uncertain clinical outcomes. This thesis addresses such challenges by integrating the clinical development lifecycle with financial valuation models to provide predictive insights into company value. A structured framework is developed that primarily focuses on stage-specific probabilities of success (PoS) for drug candidates and their impact on firm valuation, embedded in techniques such sum-of-the-parts (SOTP) analysis. By quantitatively linking clinical trial phases and likelihoods of approval to cash flow projections, the model enables a more realistic, risk-adjusted estimation of a biotech firm's worth. Through lifecycle …

Mary Kay Reimagined, Allison Terveer

Theses

This project is taking the brand Mary Kay and turning it into a new brand that would be enticing to younger generations and become a staple in everyone and anyone’s routines. Mary Kay was a huge makeup brand in the 1990s and early 2000s, but the cosmetic industry has grown tremendously, and Mary Kay has fallen behind. They mostly target the older generations, the generations that were supporting them in the 1990s and 2000s. They need to expand their target range and get younger consumers to pay attention to them. With updated packaging, new marketing and a new way to …

Life Cycle Analysis Of Cosmetic Products -- Assessing Environmental Sustainability And Potential Impacts, Karina Magro Machado

Theses, Dissertations and Culminating Projects

The cosmetic industry has a significant environmental footprint due to its reliance on water, energy, petrochemical-derived ingredients, and plastic-based packaging. This study performs a cradle-to-grave Life Cycle Analysis (LCA) to evaluate the environmental impacts of three cosmetic products: CeraVe Daily Moisturizing Lotion, bareMinerals Gen Nude Powder Blush, and Gillette Foamy Regular Shave Cream. The analysis was conducted using OpenLCA software and free databases, modeling each product across raw materials, packaging, manufacturing, transportation, use and end-of-life phases. The results showed that the shave cream had the highest environmental burden to three out of the four categories, especially in consumption and carbon …

Creative Brief For Wk Kellogg's Co, Sarah K. Johnson

Marketing Undergraduate Honors Theses

In recent years, cereal, the once classic and essential breakfast food has been losing its market share and overall sales in the breakfast category. WK Kellogg’s cereal brands include Frosted Flakes, Froot Loops, Frosted Mini Wheats, Special K, Rice Krispies, Raisin Bran, Corn Flakes, and more, yet their sales have been falling. They now face a challenge, as consumers become more cost and health conscious, how can cereal be made fun again? What ways can they engage with new audiences and further excite current customers? After conducting research, I have developed a creative brief and strategic pitch that include solutions …

Reap What You Sow: Using Historic Enrollment Data To Strategically Recruit Students, Hayden Cherry

Honors Theses

As the higher education landscape continues to become more competitive, adapting our marketing strategies to affordably recruit students will be imperative to maintaining both relevance and financial stability. Research has predicted an increase in tension as institutions weather the enrollment cliff, a period characterized by a steep decline in the number of college-age students in the United States. While this research is useful in informing our outlook in the coming years, there is little research surrounding the most efficacious methods for recruiting college students. Using data from Mississippi State University's Office of Institutional Research and Effectiveness on student status and …

The Product Of Property Tax: How Property Tax Affects Agricultural Production In Nebraska, James L. Kriz

Department of Political Science: Dissertations, Theses, and Student Research

The question of what level of property tax is acceptable has become an increasingly prominent question within agriculture, which is shown by the rise of interest groups and bill introduction in Nebraska. As such, this paper examines how property taxes affect Nebraska's agricultural output. The study employs a quantitative analysis of all Nebraska counties over 21 years from 2000 to 2020. This study hypothesizes that as property tax rates increase, farm outputs will decrease. The study offers a new analysis in an understudied subsection of the agriculture policy literature and points towards a new direction in which the field can …

Sustainable Fashion Identified: An Exploration And Education Of Sustainable Apparel, Michaela M. Lentsch

Department of Textiles, Merchandising and Fashion Design: Dissertations, Theses, and Student Research

Consumers today are searching for and are loyal to companies who support their views and concerns about sustainability. The fashion industry is one of the biggest industries in the world, but one that has many environmental and sustainability concerns. Fortunately, there are many ways the fashion industry and consumers can take steps to make sustainable change and better the planet. Small fashion businesses and boutiques can make positive changes to operate and provide sustainable options and services for customers which can help the planet become more sustainable.

Through this manuscript, an assortment of sustainable methods and practices will be shared …

Leveraging Ai For Enhanced Multimedia Content Creation: College Students’ Perception On The Innovation, Georgina Amankwa

Electronic Theses and Dissertations

Artificial Intelligence (AI) has revolutionized multimedia content creation, enhancing efficiency and personalization. However, this rapid evolution has raised concerns about originality and ethical responsibility. This study explored college students’ perceptions of AI in content creation and its implications. Using a mixed-methods approach, the research combined surveys and qualitative insights to analyze how students engaged with AI tools. Findings revealed that while AI streamlined workflows, improved content quality, and boosted audience engagement, concerns about authenticity, intellectual property, and the diminishing role of human creativity persisted. Statistical analyses showed a strong correlation between frequent AI use and perceived benefits, yet ethical dilemmas …