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Index: Cumulative Subject Index January-July, 1970; Cumulative Author Index January-July, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-July, 1970; Cumulative Author Index January-July, 1970, 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.


An Assessment And Comparison Of Expert System Performance And Large Language Model Performance, Carter A. Lange Dec 2025

An Assessment And Comparison Of Expert System Performance And Large Language Model Performance, Carter A. Lange

ATU Honors Projects

This study compares the performance of knowledge-based expert systems (KBES) and large language models (LLMs) in narrow-domain tasks. Using Akinator as the representative KBES and ChatGPT as the representative LLM, fifty character-identification trials were conducted. Results show that both systems ultimately succeeded in identifying all characters, but their efficiency and accuracy differ. Akinator required fewer incorrect guesses and produced no identifiable total failures, or “errors,” while ChatGPT occasionally erred beyond possible continuation despite similar average guess counts. Statistical analysis revealed no significant difference in the number of questions required before success, but McNemar’s test indicated that ChatGPT made significantly more …


Exploring The Impact Of Negative Ewom On Hotel Booking Intention Through The Lens Of Attribution Theory And The Moderating Role Of Recovery Justice, Antonio Jose Ogaz-Muñoz Dec 2025

Exploring The Impact Of Negative Ewom On Hotel Booking Intention Through The Lens Of Attribution Theory And The Moderating Role Of Recovery Justice, Antonio Jose Ogaz-Muñoz

Electronic Theses and Dissertations 2020 - Present

Negative electronic word-of-mouth (EWOM) has emerged as a critical factor influencing customer behavior, particularly in the hospitality industry. Despite extensive research grounded in failure attributions and service recovery theories, few studies examine the combined impact of failure attribution and recovery justice on hotel booking intentions. Using a 2x2x2x2 between-subjects experimental design with 373 responses, this research investigates how customers' perceptions of failure attribution influence their booking intention after exposure to negative EWOM, and if perceived recovery justice can mitigate the negative effects of these attributions. Results show that booking intention declined most when reviews framed the failure as hotel-caused and …


Private Foundations And Tax Reform: Jeopardy Investments, William T. Lehrfeld Dec 2025

Private Foundations And Tax Reform: Jeopardy Investments, William T. Lehrfeld

Tax Adviser

No abstract provided.


Readers Write:, Stuart R. Josephs, Bernard Barnett, Arthur F. Shenkin Dec 2025

Readers Write:, Stuart R. Josephs, Bernard Barnett, Arthur F. Shenkin

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-June, 1970; Cumulative Author Index January-June, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-June, 1970; Cumulative Author Index January-June, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Provisions Of The Tax Reform Act Of 1969 Directed To Insurance Companies, John A. Bernauer Dec 2025

Provisions Of The Tax Reform Act Of 1969 Directed To Insurance Companies, John A. Bernauer

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 6, June 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 6, June 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-May, 1970; Cumulative Author Index January-May, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-May, 1970; Cumulative Author Index January-May, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Estate Planning: ’Rithmetic Of A Net Gift, Byrle M. Abbin Dec 2025

Estate Planning: ’Rithmetic Of A Net Gift, Byrle M. Abbin

Tax Adviser

No abstract provided.


Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore Dec 2025

Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-April, 1970; Cumulative Author Index January-April, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-April, 1970; Cumulative Author Index January-April, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Working With The Irs, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr. Dec 2025

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan Dec 2025

Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan

Tax Adviser

No abstract provided.


Tax Planning-A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning-A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld Dec 2025

Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Clinic, Jerome Toder Dec 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Tax Planning—A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning—A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr. Dec 2025

Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, March 1970, 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.


Tax Clinic, Eli Gerver Dec 2025

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.


Gambling Behaviors, Perceptions, And Risks Among Nevada Adults, Andrea Dassopoulos Dec 2025

Gambling Behaviors, Perceptions, And Risks Among Nevada Adults, Andrea Dassopoulos

International Gaming Institute Faculty Research

This study presents a statewide assessment of gambling behaviors, perceptions, and gambling-related risk among 1,078 Nevada adults. Using a mixed-source, population-calibrated survey developed by UNLV and NORC, the research measures gambling participation, motivations, venue exposure, and attitudes toward harm, treatment, and regulation. The Problem Gambling Severity Index (PGSI) identifies substantial levels of harm: nearly half of past-year gamblers show some degree of risk, with the highest rates among younger adults, racially diverse groups, gaming and hospitality workers, and those who gamble in neighborhood bars or slot parlors. The survey also documents public beliefs about gambling addiction, youth exposure, stigma, and …


School And District Leaders’ Understanding Of Technology Organizations’ Cyber Business Practices, Jayejaye Johnson Dec 2025

School And District Leaders’ Understanding Of Technology Organizations’ Cyber Business Practices, Jayejaye Johnson

Journal of Educational Research and Practice

Educational technology (EdTech) interoperability throughout cyberspace provides the financial opportunity to collect and sell student privacy information in digital learning environments, challenging school leaders to govern schools and keep children safe. School leaders provide the resources, funding, planning, decision making, and administration for EdTech cybersecurity practices and policies, yet little is known about what public school leaders understand. A quantitative study was designed using primary data collected from an online survey. Four research questions guided this study: What are the differences in cybersecurity practices and policy response scores (1) between male and female school leaders; (2) among leaders with different …


Tax System As An Economic Force, Norman B. Ture Dec 2025

Tax System As An Economic Force, Norman B. Ture

Tax Adviser

No abstract provided.