Digital Commons Network^™

Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Estate Tax Marital Deduction: Pitfalls, Problems And Planning, Norman R. Milefsky

Tax Adviser

No abstract provided.

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim

Health, Exercise, and Sports Sciences ETDs

This study developed a prediction model of judicial outcomes in fitness exercise-related injury lawsuits to identify key factors influencing fitness centers’ success in litigation. Using 209 U.S. court cases from Westlaw, Phase One employed text mining and content analysis to identify legal variables. Phase Two applied descriptive statistics and multiple logistic regression to evaluate the combined influence of these variables on judicial outcomes. For the multiple logistic regression analysis, the sample size was reduced to 184 cases after excluding 25 remanded cases.

Results showed that victim behavior, hazardous facility conditions, and enforceable waivers or exculpatory clause defenses significantly predicted judicial …

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Kentucky Law Journal

No abstract provided.

The Safety Net And The Gig Economy: Policy Attitudes And Political Participation, Juhyun Bae, Jake Haselswerdt

School of Political Science, Public Affairs, Legal and Security Studies Faculty Publications

The emergence of the so-called gig economy has reshaped the labor market and, potentially, the politics of the safety net. Much of the American welfare state is based on a traditional model of employment, excluding most gig workers from benefits like subsidized employer-provided health insurance and unemployment insurance. Despite these trends, there is little research on how these changes might affect politics. Are gig workers likely to become a relevant constituency on social welfare and other issues? To address this, we conducted a unique online survey examining policy attitudes and political behaviors among gig workers compared with traditional workers. Our …

Unpacking Identity Work Mechanisms For A Person-Centered Approach To Business And Management Education, Carla Campana, Pablo Leao

International Journal of Teaching and Learning in Higher Education

We explore identity work among undergraduate business students who resist the identity prevailing in traditional business schools. The study investigates an educational program that fosters identity work, allowing students to add facets to their emergent identity. Through in-depth interviews, the researchers uncovered a process in which students resist the hegemonic identity of business administrators, seeking alternative experiences that redefine their identity. Our research contribution is two-fold. First, we extend the concept of identity workspaces by introducing three mechanisms: autonomy, a psychological safe space, and group embeddedness. These mechanisms enable students to engage in an identity work process and reidentify with …

Index: Subject Index—12 Months Ended May 1972; Author Index—12 Months Ended May 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Forecasting Aviation Carbon Emissions With Tree-Based Machine Learning: A Case Study Of Turkish Airlines Operational Data, Demet Dağlı Phd, Ednan Ayvaz Phd

International Journal of Aviation, Aeronautics, and Aerospace

The global aviation industry plays a critical role in economic development and international connectivity. However, it also contributes significantly to environmental challenges, particularly through fuel consumption and carbon emissions. The aviation sector is responsible for approximately 1–2% of global CO₂ emissions, and its environmental impact is expected to increase substantially by 2050. This study proposes a machine learning (ML)-based decision support framework to forecast carbon emissions in the airline sector. Using Turkish Airlines’ quarterly operational data from 2008 to 2023, Decision Trees, Random Forest, XGBoost, and Extra Trees models were applied to predict carbon emissions. Key variables include revenue passenger …

The Tax Adviser, Volume 3, Number 5, May 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended April 1972; Author Index—12 Months Ended April 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Planning For Distribution From Qualified Plans: A Comparative Analysis, David W. Slavitt, David L. Brady

Tax Adviser

No abstract provided.

Counter-Thrust Of Our Revenue System, Donald M. Gamet

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 4, April 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended March 1972; Author Index—12 Months Ended March 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Vanishing Marital Trust - After The Tax Reform Act, Michael Antin

Tax Adviser

No abstract provided.

Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman

Tax Adviser

No abstract provided.

Tax Subsidies As A Device For Implementing Government Policy, Stanley S. Surrey

Tax Adviser

No abstract provided.

Exploring The Relationship Between Entrepreneurial Ambidexterity And Academic Performance: The Moderating Role Of Digital Capabilities: Evidence From Public Universities Of Duhok Governance, Kurdistan Of Iraq, Zeravan Abdulrahman Omar

Arab Economic and Business Journal

This study examines the impact of entrepreneurial ambidexterity, and the synchronization of exploratory and exploitative activities, on academic performance in university departments, and the role of digital capabilities in moderating this impact. Using a descriptive analytical approach, a questionnaire was distributed to 145 department heads at public universities in Duhok Governorate, Kurdistan Region of Iraq. The data were validated using SPSS version 29 and SmartPLS 4.1.1, both of which confirmed the study's hypotheses. The results revealed a direct, statistically significant, positive correlation between entrepreneurial ambidexterity and departmental academic performance. Furthermore, digital capabilities were found to have a significant positive performance-modifying …

Index: Subject Index—12 Months Ended February 1972; Author Index—12 Months Ended February 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

You Have Been Warned: The Effect Of California's Proposition 65 Warning On Consumer Perceptions And Evaluations, Kristina Medvedeva, Lauren Drury, Katie Kelting

Business, Accounting and Economics Faculty Scholarship

With cancer rates projected to rise sharply in the coming years, identifying effective preventative health measures to address the issue has become critically important. By adopting perceived risk and signaling theory as the theoretical lens, the current research examines one such unique and underexplored intervention—the Proposition 65 warning. Across four studies, the findings show that consumers' sensitivity to the Proposition 65 warning varies by product category and geographic location. The findings also reveal that the presence (vs. absence) of the Proposition 65 warning negatively affects evaluations of not only the product, but also the retailer that sells the product. In …

2025-12-11 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on December 11, 2025, regarding upcoming events on campus, winter break procedures, and campus personnel updates.

Warehouse Reconfiguration With Ats Lab, Ed Cantor, Dana Pazhouhesh, Mathew Oshinski, Samantha Sanchez

Senior Design Project For Engineers

The ATS Lab Warehouse Reconfiguration project is a collaborative effort between Kennesaw State University’s Department of Industrial and Systems Engineering and ATS Lab, located in Marietta, GA. The goal of this project is to redesign the current warehouse layout to enhance operational efficiency, reduce travel time, and implement sustainable inventory management practices, including 5S and Kanban. Aaron Roob, ATS Operations Manager, and Franklin Hungerford, Continuous Improvement Manager, led this initiative. Our team, “Sick Sigma’s,” is composed of Ed Cantor, our Project Manager, who is working as an intern at ATS during this process; Dana Pazhouhesh (Process Engineer); Matthew Oshinski (Quality …

Pxj Volume 12 – Key Theme Summary And Article Index, Patient Experience Journal

Patient Experience Journal

Volume 12 of the Patient Experience Journal showcases a global dedication to advancing human experience in healthcare, illuminating both existing challenges and crucial emerging practices. The content, spanning three issues, emphasizes that improving the human experience is not a temporary initiative but rather the essential foundation for building trust, ensuring safety, facilitating healing, and sustaining organizational resilience. The overarching message of Volume 12 is that human experience is the heart of healthcare. It is actively shaped through shared purpose, design, empathy, communication, and partnership. The journal calls for a future where every voice is heard, every story matters, every …

The Tax Adviser, Volume 3, Number 2, February 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended January 1972; Author Index—12 Months Ended January 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: Revenue Sharing Or Share The Wealth - It’S On The Way, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.