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The Tax Adviser, Volume 7, Number 3, March 1976, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 7, Number 3, March 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Oct 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I) Again,, Byrle M. Abbin, Robert H. Daskal, David K. Carlson Oct 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I) Again,, Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.


Washington Report: Irs And Aicpa Discuss Tax Administration—1975 (Part Ii: Audit And Compliance Functions), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division. Committee On Tax Administration Oct 2025

Washington Report: Irs And Aicpa Discuss Tax Administration—1975 (Part Ii: Audit And Compliance Functions), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division. Committee On Tax Administration

Tax Adviser

No abstract provided.


Tax Clinic, William J. Schwanbeck Oct 2025

Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 7 Number 2, February 1976, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 7 Number 2, February 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Oct 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Irs And Aicpa Discuss Tax Administration-1975 (Part I: Collection And Service Matters), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division. Committee On Tax Administration Oct 2025

Washington Report: Irs And Aicpa Discuss Tax Administration-1975 (Part I: Collection And Service Matters), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division. Committee On Tax Administration

Tax Adviser

No abstract provided.


Creation Of Interest Income Under Sec. 482, George G. Bauernfeind Oct 2025

Creation Of Interest Income Under Sec. 482, George G. Bauernfeind

Tax Adviser

No abstract provided.


Taxation Of Esots (Part I), Robert S. Pavlock, Paul Lieberman Oct 2025

Taxation Of Esots (Part I), Robert S. Pavlock, Paul Lieberman

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Oct 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Irs Access To Accountants’ Workpapers: The Coopers & Lybrand Case, William T. Barnes Oct 2025

Irs Access To Accountants’ Workpapers: The Coopers & Lybrand Case, William T. Barnes

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Oct 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


Estate Planning: Resolving Close Corporation Stock Values In Irs Proceedings, Bernard Barnett Oct 2025

Estate Planning: Resolving Close Corporation Stock Values In Irs Proceedings, Bernard Barnett

Tax Adviser

No abstract provided.


Installment Sales-Problems, Pitfalls, Planning Opportunities, David O. Shapiro Oct 2025

Installment Sales-Problems, Pitfalls, Planning Opportunities, David O. Shapiro

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Utilizing Ensemble Learning Techniques To Enhance Corn Price Prediction: A Case Study On South Dakota, Youssef Harrath, Jihene Kaabi, Ethan Price Oct 2025

Utilizing Ensemble Learning Techniques To Enhance Corn Price Prediction: A Case Study On South Dakota, Youssef Harrath, Jihene Kaabi, Ethan Price

Research & Publications

Predicting crop prices is a complex challenge that farmers must navigate each year, but machine learning algorithms can provide valuable insights to support more informed decision making. In recent years, agricultural price prediction models have made significant advances, with architectures achieving varying degrees of success. However, ensuring the accuracy and reliability of these models remains an ongoing challenge. This research explores the use of stacking, an ensemble learning technique, to enhance the performance of base models in predicting corn prices in many regions of the state of South Dakota in the USA. We propose a hybrid architecture that combines Long …


Enabling Coercive Drivers With Green Supply Chain Management Practices To Gain Performance Nexus Through External Collaboration And Monitoring, Aamir Rashid, Rizwana Rasheed Oct 2025

Enabling Coercive Drivers With Green Supply Chain Management Practices To Gain Performance Nexus Through External Collaboration And Monitoring, Aamir Rashid, Rizwana Rasheed

Publications and Research

Businesses primarily provide products or services, expand operations, and generate profits. However, they frequently disregard the environmental and economic consequences of their actions as they strive for profitability and growth. Consequently, the main objective of this research was to examine the impact of a multifaceted supply chain function on performance. Data were collected from 415 respondents employed in various manufacturing companies within a developing economy. The hypotheses were evaluated using Structural Equation Modeling (SEM) through Smart PLS. The findings discovered that ten of the thirteen hypotheses tested were supported, while three were not. Coercive drivers were observed to significantly influence …


Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri Oct 2025

Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri

Communications of the IIMA

ABSTRACT
The rapid advancement of Artificial Intelligence (AI) is transforming the global workforce, presenting both opportunities and challenges for leadership development, particularly for women. As AI automates routine tasks and redefines skill requirements, there is a growing demand for uniquely human capabilities such as emotional intelligence, creativity, and strategic thinking, qualities that are inherently strong and often highly associated with women. Research indicates that women typically score higher in emotional intelligence, particularly in areas such as empathy and relationship management, which are critical for effective leadership (Goleman, 2020). Furthermore, studies by McKinsey & Company (2022) highlight that gender-diverse leadership teams, …


Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf, Walter O. Yodah, Alice S. Mataruse, Never O. Kangara Oct 2025

Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf, Walter O. Yodah, Alice S. Mataruse, Never O. Kangara

Communications of the IIMA

Detecting sarcasm in text remains a critical yet challenging task in natural language processing (NLP). Despite significant advances through deep learning, particularly the use of transformer-based architecture like BERT, sarcasm detection models still face challenges in achieving high accuracy. A major limitation lies in their insufficient incorporation of contextual awareness, including conversational history, social inter- actions, emotional cues, and cultural factors. To address this, this paper proposes the BERT with Meta-Feature Logistic Regression Fusion (BMLRF) model, which in- tegrates sentence-level embeddings from a pre-trained transformer with meta-features capturing social, emotional, and cultural contexts. The model also leverages multi-turn dialogue history …


2025-10-21 Master Of Education Arts - Middle Grades Revision, Morehead State University. Faculty Senate., University Graduate Committee. Oct 2025

2025-10-21 Master Of Education Arts - Middle Grades Revision, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Proposed revisions to the Master of Arts Education for the Middle Grades track approved on October 21, 2025.


Impact Of Information Security Awareness Training On Knowledge, Attitude, And Behavior: A K-12 Case Study, Michael S. Robbins, Christopher Robbins Oct 2025

Impact Of Information Security Awareness Training On Knowledge, Attitude, And Behavior: A K-12 Case Study, Michael S. Robbins, Christopher Robbins

Journal of Cybersecurity Education, Research and Practice

Abstract— Information security breaches remain a serious threat across all sectors, often exploiting human factors rather than technical flaws. This study examines how a structured Information Security Awareness (ISA) training program influences employees’ knowledge of security policies, attitudes towards those policies, and self-reported security behaviors within a K-12 educational environment. A quantitative pre-test/post-test design was employed with 201 staff members (administrators, teachers, and support personnel) in a public school district. Participants completed the Human Aspects of Information Security Questionnaire (HAIS-Q) before and after undergoing an interactive cybersecurity training program. Statistical analysis revealed a significant improvement in information security knowledge, attitudes, …


Professions At Work: Proposed Legislation On State Taxation Of Interstate Commerce Bills, Joel M. Forster Oct 2025

Professions At Work: Proposed Legislation On State Taxation Of Interstate Commerce Bills, Joel M. Forster

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Oct 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


Cpa And Ethics In Tax Practice, Walter C. Frank Oct 2025

Cpa And Ethics In Tax Practice, Walter C. Frank

Tax Adviser

No abstract provided.


Income Tax Loopholes And Political Rhetoric (Part I), Boris I. Bittker Oct 2025

Income Tax Loopholes And Political Rhetoric (Part I), Boris I. Bittker

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 4, Number 11, November 1973, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 4, Number 11, November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry C. Garian Oct 2025

Tax Trends, Harry C. Garian

Tax Adviser

No abstract provided.


Professions At Work: Work Of The Tax Section, American Bar Association, Eugene S. Linett Oct 2025

Professions At Work: Work Of The Tax Section, American Bar Association, Eugene S. Linett

Tax Adviser

No abstract provided.


Tax Clinic, Norman Ruecker Oct 2025

Tax Clinic, Norman Ruecker

Tax Adviser

No abstract provided.