Digital Commons Network^™

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.

Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim

Health, Exercise, and Sports Sciences ETDs

This study developed a prediction model of judicial outcomes in fitness exercise-related injury lawsuits to identify key factors influencing fitness centers’ success in litigation. Using 209 U.S. court cases from Westlaw, Phase One employed text mining and content analysis to identify legal variables. Phase Two applied descriptive statistics and multiple logistic regression to evaluate the combined influence of these variables on judicial outcomes. For the multiple logistic regression analysis, the sample size was reduced to 184 cases after excluding 25 remanded cases.

Results showed that victim behavior, hazardous facility conditions, and enforceable waivers or exculpatory clause defenses significantly predicted judicial …

Do Stakeholders Benefit From Green Bonds Denominated In Euro? Evidence From Global Greenium, Piotr Jaworski

Journal of Banking and Financial Economics

The aim of this paper is to estimate the greenium in the financial debt market, calculated as the difference between the yield of green bonds and conventional bonds with the same type of with respect to euro-denominated bonds, type of the debt security, type of issuers, and maturity. The hypothesis is The greenium for the euro-denominated bonds does exist. For the analysis, yield curves for green bonds and conventional bonds were built. It employed the yield curve methodology proposed by Nelson Siegel Svensson. Statistical tests on greenium were also prepared. Daily data were collected from the Refinitiv Eikon database, covering …

Spec Ops Tools Point Of Sale (Pos) Data Insights, Liam Mcgovern

Business Analytics Student Projects and Publications

No abstract provided.

The Safety Net And The Gig Economy: Policy Attitudes And Political Participation, Juhyun Bae, Jake Haselswerdt

School of Political Science, Public Affairs, Legal and Security Studies Faculty Publications

The emergence of the so-called gig economy has reshaped the labor market and, potentially, the politics of the safety net. Much of the American welfare state is based on a traditional model of employment, excluding most gig workers from benefits like subsidized employer-provided health insurance and unemployment insurance. Despite these trends, there is little research on how these changes might affect politics. Are gig workers likely to become a relevant constituency on social welfare and other issues? To address this, we conducted a unique online survey examining policy attitudes and political behaviors among gig workers compared with traditional workers. Our …

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

Washington Report: Regulation Of Tax Return Preparers-It’S On The Way, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Forecasting Aviation Carbon Emissions With Tree-Based Machine Learning: A Case Study Of Turkish Airlines Operational Data, Demet Dağlı Phd, Ednan Ayvaz Phd

International Journal of Aviation, Aeronautics, and Aerospace

The global aviation industry plays a critical role in economic development and international connectivity. However, it also contributes significantly to environmental challenges, particularly through fuel consumption and carbon emissions. The aviation sector is responsible for approximately 1–2% of global CO₂ emissions, and its environmental impact is expected to increase substantially by 2050. This study proposes a machine learning (ML)-based decision support framework to forecast carbon emissions in the airline sector. Using Turkish Airlines’ quarterly operational data from 2008 to 2023, Decision Trees, Random Forest, XGBoost, and Extra Trees models were applied to predict carbon emissions. Key variables include revenue passenger …

The Tax Adviser, Volume 3, Number 5, May 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

Counter-Thrust Of Our Revenue System, Donald M. Gamet

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 4, April 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended February 1972; Author Index—12 Months Ended February 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

You Have Been Warned: The Effect Of California's Proposition 65 Warning On Consumer Perceptions And Evaluations, Kristina Medvedeva, Lauren Drury, Katie Kelting

Business, Accounting and Economics Faculty Scholarship

With cancer rates projected to rise sharply in the coming years, identifying effective preventative health measures to address the issue has become critically important. By adopting perceived risk and signaling theory as the theoretical lens, the current research examines one such unique and underexplored intervention—the Proposition 65 warning. Across four studies, the findings show that consumers' sensitivity to the Proposition 65 warning varies by product category and geographic location. The findings also reveal that the presence (vs. absence) of the Proposition 65 warning negatively affects evaluations of not only the product, but also the retailer that sells the product. In …

Warehouse Reconfiguration With Ats Lab, Ed Cantor, Dana Pazhouhesh, Mathew Oshinski, Samantha Sanchez

Senior Design Project For Engineers

The ATS Lab Warehouse Reconfiguration project is a collaborative effort between Kennesaw State University’s Department of Industrial and Systems Engineering and ATS Lab, located in Marietta, GA. The goal of this project is to redesign the current warehouse layout to enhance operational efficiency, reduce travel time, and implement sustainable inventory management practices, including 5S and Kanban. Aaron Roob, ATS Operations Manager, and Franklin Hungerford, Continuous Improvement Manager, led this initiative. Our team, “Sick Sigma’s,” is composed of Ed Cantor, our Project Manager, who is working as an intern at ATS during this process; Dana Pazhouhesh (Process Engineer); Matthew Oshinski (Quality …

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 1, January 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs: Federal Tax Collection, Harold E. Snyder

Tax Adviser

No abstract provided.