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Tax Benefit Rule In Corporate Liquidations, Mark Epstein Nov 2025

Tax Benefit Rule In Corporate Liquidations, Mark Epstein

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Full Absorption Inventory Costing, Joel M. Forster Nov 2025

Washington Report: Full Absorption Inventory Costing, Joel M. Forster

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Nov 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.


Renting As An Actively Conducted Business Under Secs. 346 And 355: An Economic Concept, Robert H. Whitten Jr. Nov 2025

Renting As An Actively Conducted Business Under Secs. 346 And 355: An Economic Concept, Robert H. Whitten Jr.

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Lifo Questions And Comments, Joel M. Forster Nov 2025

Washington Report: Lifo Questions And Comments, Joel M. Forster

Tax Adviser

No abstract provided.


Tax Implications Of An Exempt Organization Constructing And Operating A Building, Joseph Greif Nov 2025

Tax Implications Of An Exempt Organization Constructing And Operating A Building, Joseph Greif

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended April 1975, American Institute Of Certified Public Accountants Nov 2025

Subject Index, 12 Months Ended April 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 4, April 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 4, April 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Nov 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Taxpayer Privacy Vs. Freedom Of Information: Proposals To Amend Sec. 6103, Meade Whitaker Nov 2025

Taxpayer Privacy Vs. Freedom Of Information: Proposals To Amend Sec. 6103, Meade Whitaker

Tax Adviser

No abstract provided.


Rethinking Schedule Quality Risk Assessment, Michael E. Oliver, Patrick T. Rodjom Nov 2025

Rethinking Schedule Quality Risk Assessment, Michael E. Oliver, Patrick T. Rodjom

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

Critical Path Method schedule reliability is dependent on exhibition of specific qualities. Failure to exhibit these qualities (i.e., schedule defects) increases project risk exposure. Although current schedule quality assessment methods provide diagnostic remediation insights, they do not provide a meaningful singular assessment value that characterizes the nature and magnitude of schedule quality risk nor do they enable parity when comparing schedule quality across multiple schedules of disparate size (e.g., number of tasks) or complexity (e.g., number of concurrent paths, degree of merge bias). This study employed a design science research approach to address current schedule quality assessment practice dilemmas through …


From Prompt To Prejudice: Visual Evidence From Ai Image Generation Platforms, Jinu K. Varghese, Padma Rani Nov 2025

From Prompt To Prejudice: Visual Evidence From Ai Image Generation Platforms, Jinu K. Varghese, Padma Rani

Markets, Globalization & Development Review

This study examines how AI image generation systems perpetuate digital orientalism through systematic cultural representation patterns that increasingly shape global digital markets and international development discourse. Using visual social semiotics methodology, we conducted comparative analysis of Midjourney and ChatGPT platforms across nine culturally specific prompts examining religious imagery, contemporary social dynamics, and power structures in Indian cultural contexts. Our findings reveal that both platforms consistently reproduce colonial-era representational frameworks despite culturally sensitive prompting and advanced technical capabilities. The analysis identifies three systematic patterns: temporal displacement strategies that acknowledge modernity while containing it within orientalist categories, institutional validation requirements that privilege …


Aging And The Screen: Toxic Commodification Of The Female Body In The Substance (2024), Damlasu Uyug Sengun, Tuncer Mert Aydın, Zeynep Ozdamar Ertekin Nov 2025

Aging And The Screen: Toxic Commodification Of The Female Body In The Substance (2024), Damlasu Uyug Sengun, Tuncer Mert Aydın, Zeynep Ozdamar Ertekin

Markets, Globalization & Development Review

Representations of the aging female body have increased in media, but their presence is still shaped by social norms and market-driven ideals. On the contrary, The Substance (2024), an absurd, postmodern body horror, provides us a provocative critique of contemporary society’s obsession with youth and beauty and the way our culture defines and commodifies aging, especially in relation to women’s bodies and identities. Our review of The Substance incorporates consumer culture theory with Julia Kristeva’s concept of the abject (1982), Laura Mulvey’s theory of the male gaze (1975), and Barbara Creed’s notion of the monstrous-feminine, (1993) to explore the toxic …


The Mediating Role Of Supply Chain Disruption Between Supply Chain Resilience Practice And Competitive Advantage Of Manufacturing Companies, Solomon Amsalu Gesese, Rajwinder Singh Nov 2025

The Mediating Role Of Supply Chain Disruption Between Supply Chain Resilience Practice And Competitive Advantage Of Manufacturing Companies, Solomon Amsalu Gesese, Rajwinder Singh

International Journal of Applied Management and Technology

The global expansion of supply chain (SC) networks improves the overall performance of the SC and increases an organization’s susceptibility to disruptions within the chain. This study examines the mediating role of supply chain disruption (SCD) between supply chain resilience practice (SCRP) and competitive advantage (CA) of manufacturing companies in Ethiopia. We employed descriptive and explanatory research designs and analyzed the data collected from 347 participants using SEM methods. The findings show that SCRP significantly affects SCD and CA. Moreover, SCRP significantly influences CA, mediated by SCD. Building and maintaining SC resilience reduces disruptions and enhances competitiveness in the ever-changing …


Investigating The Impact Of Health Information Exchange On Hospital Performance: Evidence From The United States, C. Christopher Lee, Ruoqing Zhang Nov 2025

Investigating The Impact Of Health Information Exchange On Hospital Performance: Evidence From The United States, C. Christopher Lee, Ruoqing Zhang

International Journal of Applied Management and Technology

This study examines the impact of health information exchange (HIE) participation on hospital performance in the United States, focusing on profitability, efficiency, and quality. Analyzing data from 3,294 hospitals over 3 years (2014–2016) and using multiple regression models, the results showed a positive association between HIE participation and improved performance. HIE membership is linked to increased profitability, enhanced efficiency, and certain quality enhancements, particularly in larger, metropolitan, for-profit hospitals. However, the relationship with quality outcomes is less conclusive. The comprehensive analysis considers various control variables, and the findings of this study offer valuable insights for hospital managers and policymakers and …


Exploring The Bank Lending Channel: How Bank Characteristics Shape Monetary Policy Effectiveness, Filip Świtała Nov 2025

Exploring The Bank Lending Channel: How Bank Characteristics Shape Monetary Policy Effectiveness, Filip Świtała

Journal of Banking and Financial Economics

This paper examines how individual bank characteristics influence the transmission of monetary policy through the bank lending channel. Using panel data and a Fixed Effects model validated by the Hausman test, the author analyses how bank size, capitalization, profitability and asset quality affect responses to monetary tightening. The study highlights the importance of inter-bank differences in shaping monetary policy effectiveness and offers insights for regulatory frameworks and macroprudential policies aimed at strengthening financial stability.


Understanding The Influence Of Declining Nursing Motivation On Hospital Performance: A Qualitative Mixed Method Case Study, Kisena J. Leverette Nov 2025

Understanding The Influence Of Declining Nursing Motivation On Hospital Performance: A Qualitative Mixed Method Case Study, Kisena J. Leverette

Doctoral Dissertations and Projects

This qualitative single-case study examined how a decline in nursing motivation affects nurse retention and organizational performance in a large urban hospital in Cincinnati, Ohio. The data were collected through in-depth interviews with nurse managers and anonymous surveys administered to registered nurses, resulting in a total of 20 participants. There were three emergent themes discovered from the findings from the interview transcripts and survey responses. Supportive leadership, intrinsic and extrinsic factors, safe staffing and workplace management were the primary emergent themes for this research. This research revealed that open communication, fair compensation, and proactive support from leadership are imperative. Additionally, …


The Study Of The Inevitability Of Adopting Effective Project Management Strategies In Cutting Project Costs And Time Overruns, Fatima Okei Nov 2025

The Study Of The Inevitability Of Adopting Effective Project Management Strategies In Cutting Project Costs And Time Overruns, Fatima Okei

Doctoral Dissertations and Projects

The inevitability of adopting effective project management strategies in cutting project costs and time overruns is the focus of this qualitative single-case study, which investigated the persistent challenges of costs and time overruns in government road maintenance projects in Nigeria. Based on constructivist paradigm and employing a flexible, case study design, data were collected through interviews with 15 experienced professionals and surveys from 10 stakeholders involved in road maintenance in Nigeria. Thematic analysis of the data revealed five major themes: leadership actions, stakeholder behavior, organizational culture, project management strategies, and external constraints. Findings underscored the critical role of transformational leadership, …


Compliance With Corporate Governance Guidelines In The Nigerian Banking System: Implications For Commercial Banks’ Performance And Profitability, William Ikenna Anianwu Nov 2025

Compliance With Corporate Governance Guidelines In The Nigerian Banking System: Implications For Commercial Banks’ Performance And Profitability, William Ikenna Anianwu

Doctoral Dissertations and Projects

The effectiveness of laws, rules, and guidelines depends on the ability of the subjects to adhere to the tenets of such regulatory guidelines. The concept of corporate governance embodies the rules and guidelines that define the effectiveness of corporate operations. So, when corporate governance rules and guidelines are fully complied with by corporate entities, it enhances corporate performance and profitability. This is derived from the fact that the corporate governance structure defines the activities, rights, responsibilities, and decision processes within a corporate organization, of which commercial banks are part. Nigeria has never lacked corporate governance rules and guidelines; however, the …


Co-Designing A Patient-Facing Version Of A Mental Healthcare Pathway For People Receiving Dialysis, Alexandra Albers, Charlotte Berendonk, Julie Robison, Richard Sawatzky, Loretta Lee, Monika Bolin, Jeff Costley, Sandy Johnstone, Kevin Kemp, Justin Leroux, May Tourangeau, Sabiha Zaman, Kara Schick-Makaroff Nov 2025

Co-Designing A Patient-Facing Version Of A Mental Healthcare Pathway For People Receiving Dialysis, Alexandra Albers, Charlotte Berendonk, Julie Robison, Richard Sawatzky, Loretta Lee, Monika Bolin, Jeff Costley, Sandy Johnstone, Kevin Kemp, Justin Leroux, May Tourangeau, Sabiha Zaman, Kara Schick-Makaroff

Patient Experience Journal

A Community Advisory Committee comprised of nine members with lived experience of kidney failure, identified the need for a patient-facing version of a mental healthcare pathway for people receiving dialysis in Alberta, Canada. Recognizing that healthcare tools to support person-centred care practices should be available in lay language, our team (comprised of Community Advisors and healthcare clinicians and researchers) co-designed a patient-facing pathway: “Your Journey: Coping with and Adjusting to Dialysis.” The Provincial Pathways Unit provided a template for the pathway, and the content was adapted through multiple online and in-person meetings with the Community Advisors. Adaptations were informed by …


Virtual Nurse Discharge: Improving Patient And Nurse Experience, Dina Flihan, Christine Odell, Stacey Davis, Carolyn Oates, Fay Wright Nov 2025

Virtual Nurse Discharge: Improving Patient And Nurse Experience, Dina Flihan, Christine Odell, Stacey Davis, Carolyn Oates, Fay Wright

Patient Experience Journal

This case study reviews the virtual discharge nurse (VDN) process and its impact on patient experience and nursing workflow as an exemplar of an effective telehealth innovation at a community hospital 23-bed Short Stay Unit (SSU). At the SSU, the daily turnover rate of more than 50% of the unit census challenged the nurses’ ability to provide comprehensive individualized discharge education. SSU patient experience scores measured by the Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) reflected opportunities to improve the discharge process. Therefore, the direct care nurses on SSU suggested a trial innovation of a VDN to improve …


Reliability And Validity Of A Modified Version Of The Consumer Assessment Of Healthcare Providers And Systems (Cahps®) Clinician And Group Visit Survey 4.0 (Beta) For Ambulatory Behavioral Health Care, Jessica K. Jeffrey, Ron D. Hays, Randi Hissom, Mark Grossman, Samuel A. Skootsky Nov 2025

Reliability And Validity Of A Modified Version Of The Consumer Assessment Of Healthcare Providers And Systems (Cahps®) Clinician And Group Visit Survey 4.0 (Beta) For Ambulatory Behavioral Health Care, Jessica K. Jeffrey, Ron D. Hays, Randi Hissom, Mark Grossman, Samuel A. Skootsky

Patient Experience Journal

Patient experience is a fundamental indicator of healthcare quality. A patient experience survey that assesses telemedicine and in-person ambulatory behavioral health care is needed. This study aims to adapt the CAHPS Clinician and Group Visit Survey 4.0 (beta) to assess adult patient experience with ambulatory behavioral health services and its reliability and validity. Seven behavioral health subject matter experts (psychiatrists, therapists with master’s degrees, and primary care physicians) at an integrated delivery system aligned with an academic institution provided input to select a subset of items and make minor wording adjustments to the CAHPS survey. The adapted survey was administered …


Using Patient Experience Data With Impact: A Framework For Healthcare Improvement, Corey Adams, Ramesh Walpola, Reema Harrison Nov 2025

Using Patient Experience Data With Impact: A Framework For Healthcare Improvement, Corey Adams, Ramesh Walpola, Reema Harrison

Patient Experience Journal

Background: Despite major investment in patient experience measurement, healthcare organizations often struggle to translate patient feedback into lasting improvements. Existing knowledge translation frameworks provide useful concepts, but often lack the practical detail or contextual relevance needed to improve patient experiences. Objective: To develop and present the IMPACT Framework, an evidence-informed approach designed to bridge the gap between patient experience measurement and meaningful improvement in healthcare. Methods: This framework was informed by a systematic review of patient experience measurement and analysis of barriers to feedback use. Findings from contemporary patient experience research were combined with key principles of knowledge translation, change …


“Better Than Any Medicine:” Understanding How Therapy Dogs Support Patients Presenting With Mental Health And Substance Use Concerns In An Emergency Department Setting, Alexandria R. Pavelich, Colleen A. Dell, James Stempien, Holly Mckenzie, Aimee Hozack, Jane Smith, Alexis Rowsell, Janet Gunderson, Elizabeth Pease Nov 2025

“Better Than Any Medicine:” Understanding How Therapy Dogs Support Patients Presenting With Mental Health And Substance Use Concerns In An Emergency Department Setting, Alexandria R. Pavelich, Colleen A. Dell, James Stempien, Holly Mckenzie, Aimee Hozack, Jane Smith, Alexis Rowsell, Janet Gunderson, Elizabeth Pease

Patient Experience Journal

In Canada, emergency departments have a large number of patients with mental health and substance use concerns passing through their doors. Our research aim was to assess the impact that therapy dog visits may have for patients presenting with mental health and/or substance use concerns to an emergency department based in Saskatoon, Saskatchewan. Working alongside an active patient advisory group and community-based therapy dog program volunteers, our mixed method approach utilizing ethnography, surveys, and interviews showed that therapy dog visitation had a beneficial impact on both patients and staff, thus improving the overall patient experience. Our study displays how the …


Correlation Between Resident Physician And Patient Perceptions Of Empathy In The Emergency Department, Austin Porter, James Christian, Meryll E. Bouldin, Erin Willard, Stefan Graw, Sarah House, Sofie Morgan, Kristin Parker, Carly Eastin Nov 2025

Correlation Between Resident Physician And Patient Perceptions Of Empathy In The Emergency Department, Austin Porter, James Christian, Meryll E. Bouldin, Erin Willard, Stefan Graw, Sarah House, Sofie Morgan, Kristin Parker, Carly Eastin

Patient Experience Journal

Background: Empathy is essential for emergency medicine physicians, impacting patient outcomes and experiences, especially in the fast-paced emergency department (ED). However, empathy often declines during medical training, negatively affecting care. Little is known about how emergency medicine trainees perceive their empathy compared to their patients. Objective: This study aimed to explore the correlation between patient perceptions of resident physician empathy and residents’ self-perceptions during ED visits. Methods: This was a prospective observational study was conducted at a Level 1 Trauma and Tertiary Care Center in the south-central U.S., using the Consultation and Relational Empathy (CARE) Measure. At patient disposition, ED …


The Effects Of Learning Environment Resources And Psycap On Student Burnout And Outcomes, Elisandra Rodriguez Moreno Nov 2025

The Effects Of Learning Environment Resources And Psycap On Student Burnout And Outcomes, Elisandra Rodriguez Moreno

Dissertations

This study examined links between learning environmental resources (i.e., social support and feedback environment), burnout, and student outcomes (i.e., satisfaction and academic performance) among 198 graduate healthcare students. The study also investigated whether Psychological Capital (PsyCap) moderated these relationships. Social support and feedback did not predict overall burnout, but both were significantly linked to the burnout dimensions, specifically: emotional exhaustion, depersonalization, and academic efficacy. PsyCap did not moderate most relationships, yet it was consistently associated with lower levels of burnout and higher satisfaction. One exception emerged—for social support and depersonalization, PsyCap served as a compensatory resource, where students with lower …


Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D. Nov 2025

Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D.

International Journal of Applied Management and Technology

Ineffective leadership characteristics hinder employee engagement in the financial industry, leading to negative organizational outcomes. The purpose of this quantitative, correlational, cross-sectional study was to examine the relationship between servant leaders’ humility, active listening, and trust-building and employee engagement in U.S. private financial organizations. The servant leadership theory of serving followers and the social exchange theory of reciprocity grounded this study. Using simple random sampling, the participants comprised190 employees from private financial organizations in the United States. They completed the Servant Leadership Scale-7; Servant Leadership Assessment Instrument factors 6 and 7; the hearing, understanding, remembering, interpreting, evaluating, and responding (HURIER) …