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The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis May 2026

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.


Tax Clinic, Henry J. Ferrero Jr. May 2026

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.


Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan May 2026

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.


Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp May 2026

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …


Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer May 2026

Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer

Northeast Journal of Complex Systems (NEJCS)

In this article we explore and validate the utility of an unsupervised probabilistic model, Gaussian Latent Dirichlet Allocation (GLDA), for discovering discrete states from repeated, multimodal psychophysiological samples collected from multiple individuals. Psychology and medical research heavily involves measuring potentially related but individually inconclusive variables from a cohort of participants to derive diagnosis, necessitating clustering analysis for state identification. Traditional probabilistic clustering models such as Gaussian Mixture Model (GMM) assume a global mixture of component distributions, which may not be realistic for observations from different patients. The GLDA model borrows the individual-specific mixture structure from a popular topic model Latent …


The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis May 2026

Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis

Tax Adviser

No abstract provided.


Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh May 2026

Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2026

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker May 2026

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight May 2026

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.


Tax Clinic, Frank J. O'Connell Jr. May 2026

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.


“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis May 2026

“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis

Dissertations

Restorative justice (RJ), a philosophy, practice, and movement inspired by local, largely Indigenous traditions, has increasingly been introduced in modern criminal justice systems as an alternative process to more comprehensively address harmful incidents, heal harms, and meet victim’s needs. While RJ implementation growth is encouraging for its advocates, there remain significant questions around formalized RJ practice. Specifically, little is known about the decision-making process in implementing and administering RJ programming within criminal justice. This dissertation aimed to contribute to the understanding of RJ practice and implementation efforts within criminal justice systems by putting emphasis on practitioners already working directly in …


The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Practice Management, Joseph M. Freimuth May 2026

Tax Practice Management, Joseph M. Freimuth

Tax Adviser

No abstract provided.


Twelve-Month Liquidations Of S Corporations, Careful Planning Is Required Under Tra Transition Rules, Ronald E. Flinn, P. Michael Davis May 2026

Twelve-Month Liquidations Of S Corporations, Careful Planning Is Required Under Tra Transition Rules, Ronald E. Flinn, P. Michael Davis

Tax Adviser

No abstract provided.


Branch Level Taxes Of The Tax Reform Act Of 1986, One Step Towards Equality Of Treatment For Branches And Subsidiaries, Arthur L. Fisher, Aaron A. Rubenstein May 2026

Branch Level Taxes Of The Tax Reform Act Of 1986, One Step Towards Equality Of Treatment For Branches And Subsidiaries, Arthur L. Fisher, Aaron A. Rubenstein

Tax Adviser

No abstract provided.


Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren May 2026

Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 8, August 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 8, August 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part Iii), Cases And Rulings On Other Income Tax Matters, Retained Interests, Employee Benefits And Gift Tax, Byrle M. Abbin, David K. Carlson May 2026

Significant Recent Developments Concerning Estate Planning (Part Iii), Cases And Rulings On Other Income Tax Matters, Retained Interests, Employee Benefits And Gift Tax, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Foreign Investments In U.S. Real Estate, Tax Planning Opportunities Are Still Plentiful After Firpta, Ernest R. Larkins, Sheretta H. Jones May 2026

Foreign Investments In U.S. Real Estate, Tax Planning Opportunities Are Still Plentiful After Firpta, Ernest R. Larkins, Sheretta H. Jones

Tax Adviser

No abstract provided.


Obtaining An Ordinary Loss Deduction For Worthless Stock, Tax Planning Helps When A Subsidiary Goes Sour, Edward J. Schnee May 2026

Obtaining An Ordinary Loss Deduction For Worthless Stock, Tax Planning Helps When A Subsidiary Goes Sour, Edward J. Schnee

Tax Adviser

No abstract provided.


Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane May 2026

Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane

Tax Adviser

No abstract provided.


The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove May 2026

The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove

Business Faculty Articles and Research

People sometimes enjoy the thrill of the hunt, which implies search can generate joy in addition to costs. Some customers say they enjoy searching for unique items such as vintage T-shirts and luxury handbags, and managers at warehouse stores, thrift stores, and many online selling platforms say they design their store format to offer a treasure hunt experience. We develop a model in which customers enjoy searching for a treasure. Our model’s search utility function includes a term based on the treasure’s net value, a term based on the instantaneous likelihood of discovering treasure, and a constant term reflecting other …


Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz May 2026

Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz

Advances in Business Education (ABE) Conference Proceedings

Conference Overview: The Second Annual Advances in Business Education (ABE) Conference was held on May 21–22, 2026, at Lincoln Memorial University in Harrogate, Tennessee. Hosted by the LMU School of Business, the ABE Conference exists to promote teaching excellence, scholarly inquiry, and regional engagement through innovation and collaboration in business education.

With a focus on fostering meaningful dialogue among educators, researchers, students, and industry professionals, the conference welcomed more than 70 attendees representing 11 institutions from across the Appalachian region and beyond.

The event was structured around four key tracks:

Pedagogy and Teaching Excellence: Showcasing innovative teaching methods, instructional technologies, …