Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part I), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans

Tax Adviser

No abstract provided.

Unpacking Alpha In Innovation-Driven Etfs: A Comparative Study Of Artificial Intelligence And Blockchain Funds, Davinder K. Malhotra

School of Business Faculty Papers

This paper evaluates the performance and portfolio role of Artificial Intelligence (AI) and Blockchain exchange-traded funds (ETFs) based on monthly returns from 2010 to 2025. The findings show that both AI and Blockchain ETFs generate positive alpha and high standalone returns but also display considerable drawdown risk. Their weak correlations with each other and with broad indices highlight diversification benefits, particularly when combined with U.S. benchmarks. Portfolio optimization reveals that Global Minimum Variance (GMV) and Tangency portfolios ascribe lower weights to these ETFs, while Risk Parity portfolios have a more balanced exposure, helping to diversify risks. Efficient frontier analysis highlights …

Economically Optimal Soil Sampling Density And Application Technology For Potassium Fertilizer For Soybean In The Mid-Southern Us, Bayarbat Badarch, Aurelie Poncet, Shelby Ridar, Nathan Slaton, Michael Popp

Agricultural Economics and Agribusiness Faculty Publications and Presentations

To maximize beneficial potassium (K) fertilizer use in irrigated soybean (Glycine max. (L.) Merr.) fields with spatially varying soil-test K (STK), the value of added information from more precise STK maps must be greater than the associated information collection costs. In eleven fields, we modeled the impact of soil sampling densities (SD) ranging from 2.2 samples ha-1 in the largest field (41.2 ha) to 13.59 samples ha-1 in the smallest field (7.4 ha) on STK maps with 0.4 ha grid size. The accuracy of profit-maximizing fertilizer rate prescription maps varied by SD and subsequent yield estimates using either uniform …

Helping Craft Beer Hunters Make Their Next Great Beer Discovery, Mark Mitchell, Sheila Mitchell

Atlantic Marketing Journal

The number of craft beer producers and consumers in the United States has increased dramatically over the last ten years. This manuscript provides an overview of the craft beer marketplace in the United States with a focus on the craft brewers and retailers as well as the consumers who favor craft beers. Craft beer enthusiasts are a “consumption community” or, a group of consumers who share a deep involvement with the craft beer category. This study presents a list of common business practices designed to appeal to this unique consumer group.

The Psychology Of Telework, Emily K. Lane

Dissertations

The growth of telework has reshaped the modern workplace, changing how employees experience connection, fairness, and satisfaction. This dissertation examined the psychological dynamics of teleworking by exploring how the extent of remote work influences job satisfaction through feelings of professional isolation. It also investigated how perceptions of procedural, informational, and interpersonal justice, as well as employee choice and telework normativeness, shape these relationships. Grounded in organizational justice theory (Colquitt, 2001), the study used a two-wave, pseudo-cross-sectional survey of 506 teleworkers. Results indicated that professional isolation did not mediate the relationship between telework extent and job satisfaction when fairness perceptions were …

2025-11-20 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from November 20, 2025.

Antecedents Of U.S. Information Technology Professionals’ Intent To Quit At The Beginning Of The Covid-19 Pandemic, Kristin C. Scott, Jiun-Shiu Chen, Mitchell Adrian, Son Mai

International Journal of Applied Management and Technology

This study focuses on turnover intention (ITQ) of U.S. information technology workers during the spring of 2020 and the beginning of the COVID-19 pandemic. In this study, we evaluate a number of turnover intention antecedents not previously studied together, including job alternatives, global job embeddedness, job satisfaction, compensation satisfaction, role overload, and work–life balance. We use three first-order factors of work interference with personal life, personal life interference with work, and work—personal life enhancement. We analyzed data using confirmatory factor analysis (CFA) and structural equation modeling. Results suggest no direct effects from pay satisfaction or role overload on ITQ and …

Using Fermi Estimates Within Needs Assessments: An Extension Professional’S Guide, Emma Lonstrup, Carolyn D. Rider, Miranda R. Westfall

Journal of Extension

Needs assessments are an important activity for Extension professionals, as they identify community assets and guide decisions about programs and services. A common challenge is a lack of needs assessment data. The Fermi Estimate Framework can help Extension professionals overcome the challenge of missing data by producing reasonable estimates to answer questions of interest. Here we share detailed, step-by-step instructions for using the Fermi Estimate Framework, accompanied by a real-world Extension example.

Esg Performance Evolution In Retail: A Systematic Review And Meta-Analysis, Jiyeon Kim Ph.D., Wooyoung Yang

Faculty Publications

Environmental, social, and governance (ESG) practices have transformed from peripheral corporate social responsibility initiatives into core strategic imperatives in retail. Despite growing interest, the literature remains fragmented across disciplines and geographic contexts, with no comprehensive sector-specific analysis examining the evolution of ESG performance in retail contexts. Following the PRISMA 2020 guidelines, we conducted a systematic review and meta-analysis of 127 empirical studies published between 1988 and 2024 across major databases. Random-effects models assessed ESG-performance relationships, while stakeholder theory, the resource-based view, and Consumer Behavior frameworks explained the underlying mechanisms through temporal and subsectoral analysis. ESG practices demonstrate significant positive correlations …

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.

Washington Report: The Taxpayers’ Bill Of Rights, Joel M. Forster

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Agribusiness: Operating As A Corporation, William L. Lucas, Arthur O. Wilkonson

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 10, October 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster

Tax Adviser

No abstract provided.

Reits: Tax Considerations In Troubled Times, Barry S. Auerbach, Burton M. Mirsky

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 9, September 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Defending Against The Accumulated Earnings Tax, Luther W. Linch

Tax Adviser

No abstract provided.

When Shame Leads To Silence: Leadership Style Moderates Shame, Silence, And Job Satisfaction, Andrew M. Lyman

USF Tampa Graduate Theses and Dissertations

ABSTRACT Shame is a fundamental self-conscious emotion that shapes behavior and communication in the workplace. This study examined how shame interacts with leadership styles to influence employee silence and job satisfaction. Survey data were collected from 1,500 professionals across diverse industries, and statistical analyses were conducted to test nine hypotheses. Three hypotheses were assessed through direct linear regression while six moderation hypotheses were evaluated using moderated multiple linear regression models to capture leadership style as a contextual influence.

Findings indicated that shame significantly predicted higher levels of silence and lower levels of job satisfaction. Silence was also negatively associated with …

The Tax Adviser, Volume 6, Number 8, August 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Division’S 1975 Recommendations For Amendments To The Internal Revenue Code, Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Toward Certifying Tax Specialists In Law And Accounting, Barry C. Broden, Jerome S. Horvitz

Tax Adviser

No abstract provided.

Pension Reform Act Of 1974: Participation Requirements (Part Ii), R. Michael Sanchez, Douglas M. Cain, James F. Wood

Tax Adviser

No abstract provided.