Digital Commons Network^™

Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part Ii), Keith A. Tucker

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 9, September 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part I), Keith A. Tucker

Tax Adviser

No abstract provided.

Defending Against The Accumulated Earnings Tax, Luther W. Linch

Tax Adviser

No abstract provided.

Trailblazing Pathways: Personal Traits Fueling Success For Underrepresented Minority Entrepreneurs, Rebecca P. Wilson

Dissertations

This study examines how entrepreneurial personality traits influence business outcomes among underrepresented minority entrepreneurs in the United States. Specifically, it investigates the effects of entrepreneurial self-efficacy, locus of control, risk tolerance, and extraversion on entrepreneurial performance, as well as the moderating role of grit and the mediating role of business networking. Although underrepresented minority entrepreneurs contribute significantly to innovation and economic growth, they continue to face persistent barriers, including limited access to capital, mentorship, and supportive entrepreneurial ecosystems. Guided by Trait Theory of Entrepreneurship and Social Cognitive Theory, this study employed a quantitative, cross-sectional survey design with embedded open-ended questions …

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Professional Corporations Revisited (After The Employee Retirement Income Security Act Of 1974) A, Arthur Kalish, Patricia G. Lewis

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii) The, Byrle M. Abbin

Tax Adviser

No abstract provided.

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

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 …

Torts And Pesticide Drift: Amending Right-To-Farm Acts In The Wake Of Widespread Dicamba Drift By Nicholas Brown** And Matt Roessing*

Journal of Legal Studies in Business

When crops die in a field prior to harvest, a farmer loses a portion of his salary for that year. When the cause of the crop loss is natural, farmers can usually seek compensation through crop insurance and government commodity support programs. When the crops were lost as a result of pesticide drift, these forms of compensation are not usually available to farmers.1 In order to make up for their losses, farmers can seek damages through judicial redress. For many decades, various state and federal laws have combined to complicate and at times prevent farmers adversely affected by pesticide drift …

Cover Page & Table Of Contents - Volume 23

Journal of Legal Studies in Business

JLSB vol. 23 Title Page & Table of Contents

Incorporating Tax Law Into Legal And Regulatory Environment Of Business Courses

Journal of Legal Studies in Business

No abstract provided.

Too Much, Too Little, Or Just Right? Beyond The Perception (Or Reality) Of Law School Rigor In Teaching Undergraduate Copyright Law

Journal of Legal Studies in Business

No abstract provided.

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

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 …

Navigating The Open-Loops: Actor Dynamics And Bottlenecks In The Transition Towards Circular Household Waste Supply Chains, Burcin Ozdamar, Aysu Göçer

Markets, Globalization & Development Review

Household waste supply chains (HWSCs) in developing countries often suffer from fragmented actor structures, weak coordination, and informal practices that limit their overall performance and circularity potential. Existing studies tend to focus on isolated aspects such as waste types, technologies, or individual actors, without systematically examining the broader network and interdependencies shaping HWSC outcomes. Addressing this gap, this study investigates the key components (e.g. actors and waste processes) and bottleneck points that hinder the structure and functioning of current HWSCs to transform into circular systems. Drawing on industrial network theory, the research analyzes how actor relationships and system configurations influence …

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

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.

5th International Annual Conference Proceedings: A New Global Order, Yet Again, Centre For Business And Economic Research (Cber), School Of Economics And Social Sciences (Sess)

Conference Proceedings

The School of Economics and Social Sciences (SESS) and the Center for Business and Economics Research (CBER) at the Institute of Business Administration (IBA), Karachi, are pleased to announce the 5th International Annual Conference on "A New Global Order, Yet Again" In an era marked by geopolitical realignments, technological innovations, green transitions, climate change, and evolving trade dynamics, the global economic landscape is undergoing an unprecedented transformation. Developing economies today face multifaceted challenges: leveraging new opportunities in a decentralized global system while managing debt insolvency risk, uncertainties in international trade, climate change vulnerabilities, and rising socioeconomic inequality.

This conference seeks …

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 …

Human Resources Impact On Person-Environment Fit And Job Performance: A Single Case Study Design, Constance J. Mitchell

Doctoral Dissertations and Projects

Person-environment (PE) fit is central to the interactional psychology (IP) theory, which is the behavioral consequences of the interface between individuals and their environment. According to both PE fit and IP theories, employee motivation, job satisfaction, and job performance are enhanced when individuals are compatible with various aspects of the workplace. In this single-subject, bounded case study, the researcher explored HR’s influence on job performance and person-organization, person-job, and person-supervisor fit. The sole participant is a subject matter expert with over 35 years of experience in HR-related fields. The study procedures consisted of four interview sessions, an observational/field study, and …

The Influence Of Leadership Development On Organizational Citizenship Behavior: Moderated By Leader-Member Exchange, Christopher Houston

Doctoral Dissertations and Projects

This research study addressed the problem of lacking leadership development in the higher education industry and the reduction of organizational citizenship behavior (OCB). Increasing demands on higher education resulted in a need for improved leadership acumen across the industry, but inefficient and lacking development persists. This study evaluated a regional higher education institution of higher education in the Southwest to better understand how specific leadership development opportunities relate to organizational behavior. The research utilized the 24-item OCB survey and the LMX-7 survey to capture participant responses in combination with different leadership development participation responses. The findings indicated that while leadership …

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

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, …

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 …