Digital Commons Network^™

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.

Estate Planning: Short-Term Trusts Are Not Dead!, Bernard Barnett

Tax Adviser

No abstract provided.

Index: Subject Index -12 Months Ended December 1971; Author Index -12 Months Ended December 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Genetically Modified Crops In Africa: Evidence On Adoption, Economic Benefits, Environmental Effects, And Constraints, Aloyce Hepelwa, Innocensia John

Tanzanian Economic Review

Africa faces deep food insecurity with over 300 million undernourished people driven by, low agricultural productivity, and climate shocks. To enhance food production and sustainable development, there is potential seen in genetically modified (GM) crops. To explore the potential of GM crops, this paper examines their production, adoption, economic and environmental impacts, adoption barriers, and policy implications in Africa and globally. This is done using a structured narrative review of peer-reviewed literature, reports, and policy documents (2014–2024) sourced from different databases complemented by stakeholder consultations. The findings show that GM has expanded considerably worldwide driven by high productivity, reduced pesticide …

Reading Between The Lines: The Influence Of Financial News On Investor Decision-Making, Kalia Noble

Honors College Theses

This thesis investigates how financial media narratives shape investor sentiment and short-term market behavior. Drawing on behavioral finance and narrative economics, it examines whether the framing and tone of market news correlate with intraday volatility in the S&P 500 and Dow Jones Industrial Average. By pairing quantitative price data with contemporaneous headlines from major outlets such as Bloomberg, Yahoo! Finance, and CNBC, the study shows that emotionally charged or speculative narratives are closely associated with sharp market swings, even when fundamentals remain unchanged. These findings highlight the influence of media framing on investor decision-making and underscore the importance of financial …

Dc's Kitchen: A Comprehensive Business Plan, Mark A. Chesson Ii

Honors Program Theses and Research Projects

This business plan explores the creation of DC’s Kitchen, a Cajun-cuisine inspired restaurant aiming to provide customers with an experience that combines the Cajun heritage with modern entrepreneurial strategies. DC’s Kitchen is more than just a restaurant; it is a unique place that tells the story of how the Cajun people came to be, and the foods and traditional dishes that underline the significant cultural impacts it has had in the United States. This business aims to merge all of these factors into one, while competing with the highly touted competitive “foodie” market in San Antonio, Texas.

This combines a …

The Elements Necessary For A Successful Startup, Ciaran Mcgurran

Faculty Curated Undergraduate Works

This paper seeks to uncover what really goes into a startup company to get it off the ground, keep it afloat and growing, and mitigate competition through a case study focus on a software-aided investment-strategy building company. Through an interview of the founder and CEO of the case company as well as first-hand experience working in the company, this paper will seek to gain an understanding of the necessary elements and planning that must go into a startup company for it to have success. Additional online texts also provide supplementary general information on startups and how the planning process is …

Exploring The Struggles Of Minorities In Low-Income Communities With Affording And Financing Housing In San Antonio, Daniel Maes

Honors Program Theses and Research Projects

Affordability of housing has emerged as a major socio-economic issue in San Antonio, Texas,

especially among minority groups and other low-income groups. This thesis provides an analysis of the underlying factors that lead to housing unaffordability and the systemic factors that deny

these groups of people a chance to live in stable and affordable houses. This paper combines both primary survey data of local residents and secondary governmental and academic data, which

allows identifying the intersection of income differences, increased property prices,

gentrification, and the lack of affordable housing to worsen the affordability crisis. The

evaluation of the perception of …

Patent Searching With Uspto, Derwent Innovation And Lens.Org, Ibis Anette Moreno-Lozano

Day Family Research Lab Workshop Series

No abstract provided.

King’S Wigwam: Atlanta’S Forgotten Black Summer Resort, Andrew J. Bramlett, Seneca Vaught

Symposium of Student Scholars

From 1915 to 1920, the only summer resort for Black Atlantans was King’s Wigwam, located north of the small farming community of Kennesaw. Situated on over forty acres owned by Auburn Avenue entrepreneur Cornelius King, the summer resort saw a host of notable visitors during its short five years of existence. During the 1919 season, a guest named Bertram Hamilton was falsely accused of rape in nearby Cherokee County. He was taken to the county jail as an angry mob gathered. The county sheriff, who had been part of the mob that lynched Leo Frank four years before, believed Hamilton …

Ai And Racism: 6 Reasons Black People Need Digital Literacy, Brianna A. Baker

Publications and Research

Key Points

• AI often reflects racial bias in its training data, which can distort how Black people are represented.
• Psychological stress increases when digital tools misunderstand or misinterpret Black experiences.
• Digital literacy strengthens emotional wellbeing by helping users recognize and counter biased outputs.

Modeling Private Debt Using U.S. Consumer Expenditure Data, Stsiapan Dziamentsyeu

Honors Capstones

This project models private household debt among U.S. consumers using data from the Consumer Expenditure Survey (CES) between 2013 and 2023. The analysis focuses on identifying how demographic and economic characteristics, such as income, housing expenditures, education, and occupation, relate to non-mortgage “other” loan balances. After initial model development produced poor residual behavior due to zero-inflation from imputed debt values, the analysis was refined to include only households reporting verifiable debt. Multiple modeling techniques, including AIC-based variable selection and Lasso regularization, were compared under a five-fold cross-validation framework. The Lasso model achieved superior predictive accuracy (RMSE = 1.55, MAE = …

An Exploratory Evaluation Of The Kalamazoo River Watershed Council: Assessing Organizational Impact And Value, Alexander Mendez

Honors Theses

The Kalamazoo River Watershed Council (KRWC) plays a central role in protecting, restoring, and promoting the long-term health of the Kalamazoo River watershed, a geographically expansive and ecologically complex system facing persistent challenges from legacy contamination, nonpoint source pollution, land-use pressures, and inequitable access to watershed resources. This honors thesis presents an exploratory organizational evaluation of the KRWC, assessing its role and relevance within the watershed, the effectiveness of its programs and partnerships, the strengths and limitations of its governance structure, and opportunities to strengthen its long-term sustainability and impact.

Guided by principles of Practical Participatory Evaluation (PP-E) and Fourth …

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Disqualified Persons And Self-Dealings, William J. Lehrfeld

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Ada News - 12/8/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

The Samsung Succession And Art Donations: The Necessity Of Tax Incentives In Preserving And Expanding The Cultural Heritage Of South Korea, Sophia Do

University of Miami International and Comparative Law Review

Until recently, South Korea’s laws did not allow the donation of art as a form of inheritance tax payment. In fact, there has been a general lack of tax benefits on art donations in the country. Experts often attribute this deficiency to two reasons: the lack of a national and widespread art appraisal system and the traditional view that such tax laws benefit only the rich. The tide, however, turned in 2020. Two national events provided the impetus for tax law reform that allows the donation of art as a form of inheritance tax payment: the Samsung succession and the …

The Impact Of Parking Services On Mental Health At Bowling Green State University, Callie Oyster

Honors Projects

The current research investigates the effects of parking on daily stress and emotional stability and perceptions of equity at Bowling Green State University (BGSU). It draws from the perspective of students, faculty, and staff via a quantitative survey of over 500 respondents that assessed parking behaviors, mental health indicators, and institutional trust. The results indicate that unpredictability, rather than simply lack of space, is the largest source of stress related to parking. Commuter and resident students reported arriving at least 20-30 minutes earlier than expected. Faculty, staff, and students reported feelings of anticipatory anxiety about driving to BGSU, with emotional …

Artificial Intelligence In Insurance Fraud Detection: Applications And Implications For Internal Audit, Maria Davis

Honors Projects

Artificial Intelligence (AI) is being used in accounting and the insurance industry to assist with auditing and fraud detection. The Big Four public accounting firms have invested heavily in AI implementation efforts. Across these firms, AI has been used to reallocate auditors’ time from mundane tasks to more complex tasks that require human judgement. Within the insurance industry, machine learning, deep learning, and natural language processing, among other AI tools, have proven helpful in fraud detection efforts. While the positive impacts of AI usage are clear, concerns surrounding the replacement of human jobs, a lack of transparency in auditing, heavy …

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.

Provisions Of The Tax Reform Act Of 1969 Directed To Insurance Companies, John A. Bernauer

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Simulating Sustainability: How Resorts Can Balance Freshness And Waste In Produce Supply Chains, Isabella M. Camberos

Sustainable Supply Chain Management

Resorts face increasing pressure to reduce food waste while maintaining high levels of service quality and produce freshness. This study examines how discrete-event simulation can be used as a decision tool to analyze and improve produce supply chains in the hospitality industry. A simulation model was developed in Simio to compare local and global produce sourcing strategies under identical demand, storage capacity, and spoilage conditions. The model captures key system characteristics, including batch-based deliveries, cold storage constraints, perishability, and probabilistic guest waste. Results indicate that while both sourcing strategies exhibit efficient flow and minimal congestion, global sourcing generates significantly higher …

Estate Planning: Charitable Transfers Of Life Insurance, Thomas H. Varner, Edward S. Schlesinger

Tax Adviser

No abstract provided.

Tax Planning-A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.

Environmental Risk Assessment Of Textile Waste From Bio-Engineered Fibers In The Fashion Industry, Aayush Pankaj Agarwal, Harshit Soral, Irmak Aktan, Karol Montserrat Gonzalez Saad, Maria Daniela Saa Espinosa, Sheetal Suhas Dhanuka, Yi Yang

Harrisburg University Dissertations and Theses

The global fashion industry generates over 92 million tons of textile waste annually, a figure projected to increase significantly by 2030. Bio-engineered fibers, including bacterial cellulose, mycelium-based leather, and recombinant protein textiles emerge as sustainable alternatives to conventional fibers. Despite their promise, recent evidence suggests that these fibers may pose environmental risks at the end-of-life stage, such as incomplete biodegradation in landfills, microfiber shedding, and chemical leaching from dyes and coatings. The purpose of this study is to examine how these risks are represented through scientific literature, corporate sustainability reports, and policy frameworks, and to identify strategies for integrating risk …