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Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


New Irs Procedures For Handling Joint Committee Cases, Donald C. Alexander Dec 2025

New Irs Procedures For Handling Joint Committee Cases, Donald C. Alexander

Tax Adviser

No abstract provided.


Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part Ii: Audit And Compliance Functions), Joel M. Forster Dec 2025

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part Ii: Audit And Compliance Functions), Joel M. Forster

Tax Adviser

No abstract provided.


Establishing Change Of Domicile, John M. Dolan Dec 2025

Establishing Change Of Domicile, John M. Dolan

Tax Adviser

No abstract provided.


Fasttree-Guided Genetic Algorithm For Credit Scoring Feature Selection, Rashed Bahlool, Nabil Hewahi Prof., Youssef Harrath Dr. Dec 2025

Fasttree-Guided Genetic Algorithm For Credit Scoring Feature Selection, Rashed Bahlool, Nabil Hewahi Prof., Youssef Harrath Dr.

Research & Publications

Feature selection is pivotal in enhancing the efficiency of credit scoring predictions, where misclassifications are critical because they can result in financial losses for lenders and exclusion of eligible borrowers. While traditional feature selection methods can improve accuracy and class separation, they often struggle to maintain consistent performance aligned with institutional preferences across datasets of varying size and imbalance. This study introduces a FastTree-Guided Genetic Algorithm (FT-GA) that combines gradient-boosted learning with evolutionary optimization to prioritize class separability and minimize falserisk exposure. In contrast to traditional approaches, FT-GA provides fine-grained search guidance by acknowledging that false positives and false negatives …


Syllabus For Com 3150 Dept. Of Communication Studies, Baruch College, Cuny, Rachel Kovacs Dec 2025

Syllabus For Com 3150 Dept. Of Communication Studies, Baruch College, Cuny, Rachel Kovacs

Open Educational Resources

This is a Fall 2025 Syllabus for COM 3150 (Business Communication), which is a 3-credit, 15-week required course for the Communication Studies major.


The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein Dec 2025

The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein

Honors Thesis

This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …


Trustworthy Ai: Prohibited Practices, Ethical Principles, And The Identification Of Problems, Anna Karmańska Dec 2025

Trustworthy Ai: Prohibited Practices, Ethical Principles, And The Identification Of Problems, Anna Karmańska

Journal of Global Awareness

The following considerations arise from the study of texts of documents of a legal nature and from the author’s judgments. They do not present the results of the author’s own empirical research; however, they constitute a factual study that is important for their undertaking in the next step. Having given concern but also hopes for AI, the author focuses her attention on issues that, not only in her opinion, have a strong bearing on the preservation of humanity in a digital environment and at the same time with technocratic features. These issues (prohibited practices, high-risk systems, and ethics) related to …


Object Tracking Based On Quantum Particle Swarm Optimization, Rajesh Misra, Kumar Ray Dec 2025

Object Tracking Based On Quantum Particle Swarm Optimization, Rajesh Misra, Kumar Ray

Journal of Global Awareness

In Computer Vision domain, moving Object Tracking is considered as one of the toughest problems. As there are so many factors associated like illumination of light, noise, occlusion, sudden start and stop of moving object, shading which makes tracking even harder problem not only for dynamic background but also for static background. In this paper we present a new object tracking algorithm based on Dominant points on tracked object using Quantum particle swarm optimization (QPSO) which is a new different version of PSO based on Quantum theory. The novelty in our approach is that it can be successfully applicable in …


Subject Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants Dec 2025

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

Tax Adviser

No abstract provided.


Tax Trends, Eugene S. Linett Dec 2025

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.


Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper Dec 2025

Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper

Tax Adviser

No abstract provided.


Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster Dec 2025

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster

Tax Adviser

No abstract provided.


Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett Dec 2025

Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett

Tax Adviser

No abstract provided.


Best Integrated Writing Fall 2025 - Complete Edition, Wright State University School Of Humanities And Cultural Studies, Tracy Smith, Kristie Mckiernan Dec 2025

Best Integrated Writing Fall 2025 - Complete Edition, Wright State University School Of Humanities And Cultural Studies, Tracy Smith, Kristie Mckiernan

Best Integrated Writing

Best Integrated Writing includes excellent student writing from Integrated Writing courses taught at Wright State University.


Raymond John Chambers [Inducted 1991], American Accounting Association Dec 2025

Raymond John Chambers [Inducted 1991], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Strengthening Marketing Attribution Across The Funnel At Bluesnap Powered By Payroc, Lily Abigial Sturdevant Dec 2025

Strengthening Marketing Attribution Across The Funnel At Bluesnap Powered By Payroc, Lily Abigial Sturdevant

Business Analytics Student Projects and Publications

This case study examines how BlueSnap powered by Payroc can strengthen marketing attribution across a complex B2B funnel using its existing information systems. BlueSnap runs multichannel campaigns across paid search, paid social, display/CTV, email, SEO/PR, content syndication, and partner programs, but fragmented tracking across HubSpot, Salesforce, and media platforms prevents a unified, causal view of performance. The analysis combines a process and data-flow map of the TOFU-MOFU-BOFU customer journey, KPI and dashboard review, and a SWOT lens to diagnose issues in data integration, attribution modeling, and KPI interpretation. Findings show that attribution challenges stem less from lack of conceptual understanding …


Examining Diversity Messaging Practices Of Division I Athletic College Sports Communicators, David Cassilo Dec 2025

Examining Diversity Messaging Practices Of Division I Athletic College Sports Communicators, David Cassilo

Journal of Issues in Intercollegiate Athletics

In recent years, college athletic communication departments have been tasked with more messaging related to race and diversity. This research used semi-structured interviews to understand the message creation practices of Division I athletic communication departments when generating diversity and social justice messaging. The research was examined within the context of the theory of racialized organizations. Interviews were conducted with 11 athletic communication staff members at Division I universities. Five themes were constructed related to diversity and social justice messaging of athletic communication departments at Division I universities. These are (a) a White world, (b) need to represent collegiate athletes, (c) …


The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended May 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended May 1974, 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.


Fee Policies In Tax Practice, William L. Raby Dec 2025

Fee Policies In Tax Practice, William L. Raby

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Pat J. Tozzi Dec 2025

Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Pat J. Tozzi

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 5, May 1974, American Institute Of Certified Public Accountants Dec 2025

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

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended April 1974, American Institute Of Certified Public Accountants Dec 2025

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

Tax Adviser

No abstract provided.


Tax Trends, Eugene S. Linett Dec 2025

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.


Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott Dec 2025

Computing For Tax Planning Tax, Harley M. Courtney, Patrica C. Elliott

Tax Adviser

No abstract provided.


Consumer Lessons From A Pandemic, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson Dec 2025

Consumer Lessons From A Pandemic, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

What did we learn about consumer behavior when the world was turned upside down due to COVID-19? Consumer Lessons From a Pandemic examines how a global crisis exposed and reshaped the values, priorities, and decision-making patterns of everyday people. From disrupted routines to supply-chain shocks, this volume explores the consumer behaviors that emerged in response to extreme uncertainty and how those behaviors continue to evolve. Topics include pandemic-induced grocery spending shifts, the importance of consumer trust, lessons from the infant-formula shortage, and the rise of remote work both as a preference and a negotiation point.


Decisions That Shape Supply Chains, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson Dec 2025

Decisions That Shape Supply Chains, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

What drives consumer decisions, and how do those decisions ripple through our food and agricultural systems? In Decisions That Shape Supply Chains, readers are invited to look beyond conventional models of behavior and explore the complex, sometimes counterintuitive factors influencing real-world consumer choices. Drawing on behavioral science and applied research, this volume examines how decisions made in grocery aisles, drive-through lines, and online shopping carts ultimately inform what gets planted, processed, packaged, and promoted across the food-supply chain. From attitudes toward GMO foods to parenting as a form of consumerism and emotional decision-making under stress to the environmental tradeoffs consumers …


Markets We Thought We Knew, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson Dec 2025

Markets We Thought We Knew, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

Markets We Thought We Knew explores the evolving nature of markets and how they shape—and are shaped by—consumer behavior. From essential life necessities such as water to everyday commodities and products including locally sourced foods, this book covers a variety of topics and invites readers to examine a diverse range of markets through a reflective lens. By revisiting past market dynamics and real-world examples, readers are encouraged to rethink how preferences are formed, how opinions shift over time, and how value is assigned—sometimes in unexpected ways. What insights might you gather from a deeper understanding of local and global markets, …