Digital Commons Network^™

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin

Tax Adviser

No abstract provided.

I, Me, And My-Opia, Michael Saba

Journal of the Macomb Dental Society

Personal experiences often serve as catalysts for broader insights into human behavior and perspective. This narrative explores the metaphor of myopia—both clinical and figurative—as a lens through which to examine selfishness, shortsightedness, and the pursuit of instant gratification. An eye examination revealed not only a physical diagnosis of nearsightedness but also prompted recognition of a narrowed, self-centered outlook that contributed to stress and disconnection in personal and professional life. Drawing parallels between optical myopia and psychological or behavioral myopia, the reflection highlights how short-term focus can undermine long-term fulfillment and even foster destructive patterns such as addiction. The discussion emphasizes …

Another Study Club??, Chris Gorecki Dds

Journal of the Macomb Dental Society

Membership value within professional dental organizations remains a critical issue as local and state societies face declining market shares, often below 40 percent. In contrast, the Macomb Dental Society currently maintains a market share of approximately 63 percent, underscoring both its relative strength and the need for continued innovation. Historically, membership was driven by professional obligation; however, newer dentists, burdened by financial pressures, are less likely to renew without clear demonstration of tangible benefits. To address this challenge, the Macomb Dental Society has explored initiatives that enhance member engagement, including leveraging existing study clubs as a conduit for continuing education …

Perceived Value Of Undergraduate Academic And Experiential Learning In Nonprofit And For-Profit Sector Hiring Decisions, Jack Gault, Steve Bok, Evan Leach

Marketing Faculty Publications

Rising tuition costs and growing scrutiny of higher education outcomes have renewed debate about the value of traditional subject-centered curricula. Employers increasingly demand graduates possessing transferable skills and applied experience, yet limited empirical research has compared how nonprofit and for-profit hiring managers evaluate different forms of student engagement. This study addresses that gap by surveying over 400 U.S. hiring managers who assessed 34 activities spanning academic achievement, work-integrated learning (WIL), and extracurricular/co-curricular involvement. Results show that while academic performance remains important, both for-profit and nonprofit employers are placing increased emphasis on competencies developed through applied and integrative learning. Importantly, nonprofit …

Can Limited Partners Mitigate Negative Externalities In Private Equity?, Teodor Duevski, Chhavi Rastogi, Tianhao Yao

Sim Kee Boon Institute for Financial Economics

We show how Limited Partners' (LPs) environmental and social (E&S) concerns transmit to private equity (PE) rms through capital supply. E&S incidents in portfolio companies reduce PE fundraising, as E&S-concerned relationship LPs refrain from recommitting and are not easily substituted. Using a legal reform that expands E&S-concerned public pension capital to PE, we causally show that PE rms internalise LPs' E&S concerns, reducing dirty sector portfolio allocation and increasing ESG hiring. Additionally, PE rms with E&S- concerned relationship LPs engage with portfolio companies to manage E&S risks. Limited capital substitutability enables LPs to delegate E&S preferences, shaping PE allocation and …

Equity Fund Monthly Report, November 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Happiness, Trust, And Mental Fitness In The Workplace: Part Ii, Maureen L. Mackenzie-Ruppel Ph.D.

Business: Faculty Presentations

This paper is the second in a series of papers that will explore happiness in the workplace as a driver of performance. This research agenda was launched at the 2024 NBEA conference with a literature review revealing seven themes that collectively described and defined Workplace Happiness. With IRB approval, thirty-three seasoned professionals were invited to complete a structured questionnaire. Both qualitative and quantitative data were gathered and analyzed. Results revealed the interconnected nature of happiness with key workplace elements. The integration of Happiness within workplace processes, was found to be of critical importance. The nuanced interplay of happiness in the …

New Dentist News (November 2025), Ada Committee On The New Dentist

New Dentist News

New Dentist News offers timely information on scientific, social, educational, political and economic developments affecting new dentists. This collection is historical and items may not reflect current standards. For up-to-date information contact the ADA. The New Dentist News was alternately titled ADA Lifeline, 1997-June 2001.

Faculty Touchpoint Survey 2025: Key Findings And Recommendations, Lisa A. Marchiondo, Naila V. Decruz-Dixon, Julia Fulghum

ADVANCE Reports

A Spring 2025 climate survey finds that UNM faculty remain committed to their teaching, scholarship, and collegial relationships, despite concerns about research funding, academic freedom, and graduate student recruitment and well-being. The survey also found that faculty have higher levels of stress than in a previous ADVANCE survey, worse psychological well-being, more difficulty concentrating, and more concern about tenure and promotion. A set of recommendations for academic leaders are provided.

Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell

Faculty Open Access Works

Excerpt:  

Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]

Feasibility Of Onshore Power Supply For Port Electrification : A Business Case For Ports, Atti Abbas Shah

World Maritime University Dissertations

No abstract provided.

A Just Transition For Female Seafarers : Ensuring Gender Equality In The Sustainable Maritime Industry, Danisa Ama Buakah

World Maritime University Dissertations

No abstract provided.

Moving Toward Equity In K-12 Education, George Theoharis, Leela George

The Lender Center for Social Justice

The study “Moving Toward Equity: K–12 Districts’ Diversity, Equity, and Inclusion (DEI) Policies, Plans, Actions, and Resistance” explores how Central New York school districts are working to create fairer and more inclusive schools. It finds that deep inequalities still shape students’ experiences, especially for those who are Black, Latino, disabled, or LGBTQ+. Some districts have taken meaningful steps like hiring DEI leaders, forming committees, and setting measurable goals while others are still finding their footing. Yet, resistance from community members and staff often slows progress, particularly around issues of identity and inclusion. The research highlights that real change goes beyond …

What Doesn’T Kill You, Makes You Stronger, Michelle C. Dziurgot

The Journal of the Michigan Dental Association

The editorial describes the significant damage caused to a dental office in August 2025 by an "all-out power surge" resulting from a direct lightning strike, which fried equipment including dental chairs, computers, and HVAC. This forced the practice to close and reschedule patients. The experience highlighted the critical importance of having property and business interruption insurance through MDA Insurance to cover physical damages and lost scheduled procedures. Dentists are advised to install surge protectors at their fuse boxes, review their policies, document all damage with photos and receipts, and advocate aggressively for timely claim payments to ensure the practice is …

The New Professional: Evaluating A Practice Purchase: Guidance For The First-Time Buyer, Amrita Patel Dds

The Journal of the Michigan Dental Association

This guidance for first-time dental practice buyers stresses that evaluating a practice involves more than just the price tag, encompassing financials, people, culture, and potential growth. Buyers must analyze at least three years of financial statements, paying close attention to collection trends, accounts receivable, overhead, net income, and the mix of insurance plans. Patient loyalty is critical; buyers must assess the number of "active" patients (seen in the last 18–24 months) and recognize that attrition may occur if loyalty was tied strongly to the selling doctor. Inheriting experienced, welcoming staff and a positive office culture is crucial for success. Practical …

Mda Services: 4 Reasons To Call In The Embezzlement Protection And Investigation Professionals, Reva Darling

The Journal of the Michigan Dental Association

With over 50% of dentists experiencing embezzlement, often due to over-trusting staff with financial tasks, the MDA endorses Prosperident for protection and investigation. Four reasons to seek their help include: inheriting an office manager who knows more about the practice management software than the new owner; financial reports showing income is lower than expected based on patient volume; identifying "red flags" such as an employee refusing vacation or cross-training; and needing proactive strategies to protect cash flow. The average loss is about $109,000. Prosperident offers a $1,500 "First Look" service to covertly review records and identify anomalies, providing evidence needed …

Proceedings Of The Global Conference On Business And Economics, Bhuvan Unhelkar, Valentina Della Corte, Cihan Cobanoglu, Mehmet Erdem

University of South Florida (USF) M3 Publishing

This is the third volume of the Global Conference on Business and Economics Proceedings Series. This volume also includes papers presented at the Global Conference on Technology & AI in Hospitality and Tourism.

2025 November, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for November of 2025.

Hard Lessons, Stronger Banks, Gloria Yang Yu

Asian Management Insights

The enduring wisdom of the Savings and Loan crisis veterans.

Western Australia’S Primary Industries: 2021-22 Economic Overview, D. Maharjan, S. Akbari, A K. Abadi Ghadim, P. Mattingley, I. Wilkinson, J. Tan, J. Van Staden, M. Radhakrishnan

All other publications

The Western Australia’s Primary Industries: 2021-22 Economic Overview (WAPIEO) is developed by DPIRD in partnership with the Forest Products Commission.

The WAPIEO has a trade focus and provides a single source for consistent statistics and insights on observed industry trends.

The WAPIEO is based primarily on 2021-22 economic indicators from the Department of Treasury, DPIRD data, and statistics from the Australian Bureau of Statistics (ABS), in line with the release cycle dates of final ABS data.

Research On The Impact Of Strategic Orientation, Employees’ Environmental Identity, And Use Of Artificial Intelligence On Corporate Green Innovation, Hao Yang

Dissertations and Theses Collection (Open Access)

Based on social cognitive theory and integrating the perspective of technology enablement, this study constructs a moderated mediation model to systematically explore how environmental policy orientation and environmental market orientation influence corporate green innovation through environmental identity, and to examine the boundary role of AI application intensity. Through empirical analysis of 313 teams and 939 valid questionnaires, the following conclusions are drawn: First, both environmental policy orientation and environmental market orientation independently and significantly promote green innovation. Second, environmental identity plays a partial mediating role between the two orientations and green innovation, indicating that strategies need to be internalized as …

Revolutionizing Dental Operatories: How Do We Do More Using Less?, Michael Zidile D.D.S., Brian Choi D.D.S.

The New York State Dental Journal

The authors present a transformative approach to modernizing dental operatories as part of their practice’s recent expansion. Aimed at enhancing efficiency and patient-centered care, the project reimagines traditional operatory design by eliminating ergonomic and hygienic barriers, notably, the use of keyboards and mice. Key innovations include the implementation of touchscreen PC displays, high-power PCs with graphics cards, magnetic USB cables for rapid data transfer, omnidirectional microphones linked to AI scribes and wireless intraoral scanning. The design prioritizes a standardized, clutter-free layout across eight operatories, utilizing A-Dec Inspire Series cabinets for ergonomic supply management. By removing countertops and pullout trays, the …

Domestic Inter-Sectorial Network Topological Evolution And Industrial Policy: A Comprehensive Network Analysis, Mahanad Ali Al Sabahi

Dissertations

While controversial, industrial policy propose a compelling argument for the government role in stimulating economic growth. The “new industrial policy” approach proposes a shift from a “Why” to “How” should industrial policy be implemented. Building upon this, in line with the increased utilization of network theory in economic research, this research examines network analysis as an econometric diagnostic tool asking, “How network analysis could be utilized in understanding the domestic economy and designing industrial policy?”. The study utilizes country input-output tables to calculate centrality measures corresponding to different connectivity concepts, and explore the dependency between domestic industries. The research demonstrated …

Do Underserved And Underrepresented Minorities Pay A Higher Premium For Employer-Sponsored Coverage?, Willie Reddic, Susan Albring, Patricia Crawford

The Lender Center for Social Justice

Employer-sponsored health insurance covers millions of Americans under 65, yet not all employees share the financial burden equally. This brief explores how underserved communities particularly Black, Hispanic, and American Indian/Alaska Native employees often pay a disproportionately high share of their income toward family coverage premiums. Drawing on national data and recent research, the study highlights systemic disparities in healthcare costs and access, that shows economic, social, and policy factors intersect to create uneven burdens. The importance of clear communication, tailored support tools, and equitable plan design to help employees make informed choices, while offering practical strategies for employers and entrepreneurs …

How Behavioral Science Can Improve The Return On Ai Investments, David De Cremer, Shane Schweitzer, Jack Mcguire, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Many AI projects fail because leaders treat adoption as a tech purchase instead of a behavioral change problem. People resist tools that disrupt routines, overreact to visible AI errors, and prefer familiar human judgment. As a result, even good systems fail to gain purchase. Leaders can address this problem by applying “Behavioral Human-Centered AI” across the AI adoption cycle. In the design phrase, companies should co-design with diverse users, add purposeful friction where it improves scrutiny, require beta tests with subgroup results and behavioral input. During adoption, they should frame AI as an augmenter, disclose limits and safeguards, use explainability …