Digital Commons Network^™

The Tax Adviser, Volume 7, Number 3, March 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended February 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended February 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Social Security - Its Place In Our Tax And Retirement Systems, James E. Wheeler

Tax Adviser

No abstract provided.

Insurance Expirations: Goodwill Or Not?, James R. Wegge Jr.

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 7 Number 2, February 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Federal Tax Exemption Of Prepaid Health Care Plans Introduction, James J. Mcgovern

Tax Adviser

No abstract provided.

2025 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Jaime Pedigo, Jennifer Smith, Patty Watson, Heather Wohltman, Amanda Wolf

Programs

Each year, Eastern Illinois University proudly recognizes the outstanding achievements of our faculty in research, creativity, and engagement. This collection of accomplishments reflects the dedication of an engaged faculty committed to excellence and the continual pursuit of knowledge. Many of these successes were made possible through meaningful collaboration with our students, who contribute as co-authors, research assistants, and partners in bringing ideas to life. Some of these professional milestones represent years of effort, demonstrating remarkable persistence and determination. We offer our heartfelt congratulations on this wide range of achievements, which bring distinction to our departments, colleges, and the University as …

Utilizing Ensemble Learning Techniques To Enhance Corn Price Prediction: A Case Study On South Dakota, Youssef Harrath, Jihene Kaabi, Ethan Price

Research & Publications

Predicting crop prices is a complex challenge that farmers must navigate each year, but machine learning algorithms can provide valuable insights to support more informed decision making. In recent years, agricultural price prediction models have made significant advances, with architectures achieving varying degrees of success. However, ensuring the accuracy and reliability of these models remains an ongoing challenge. This research explores the use of stacking, an ensemble learning technique, to enhance the performance of base models in predicting corn prices in many regions of the state of South Dakota in the USA. We propose a hybrid architecture that combines Long …

2025-10-22 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 October 22, 2025, regarding upcoming events on campus, homecoming, Board of Regents meeting, academic and personnel calendars, and congratulatory remarks.

The Rise Of E-Commerce And Digital Marketplaces: Implications For Consumer Engagement And Market Efficiency, Fatai Kayode Wahab, Tajudeen Idera Abdulmajeed

Journal of Business & Entrepreneurship

E-commerce and online marketplaces have witnessed remarkable growth over the past twenty years, transforming consumer behaviour and global business practices. This paper examines the factors contributing to the rise of e-commerce, focuses on its implications for consumer behaviour, and the business performance. The study employed a descriptive research design and utilised a survey method to gather data from fifty SMEs operating online businesses in Nigeria. Structured questionnaires were administered to business owners and managers to gain insight into their operational strategies, digital marketing adoption, and perceived challenges facing the e-commerce and online marketplaces in Nigeria. Data were analysed using descriptive …

Exploring The Obstacles And Enablers Of Female Entrepreneurs In Pakistan's Service Sector: A Pathway To Gender Equality, Social Inclusion, And Sustainability, Syed Aamir Alam Rizvi, Dr. Muhammad Azeem Qureshi Associate Professor, Dr. Junaid Ansari Associate Professor

Journal of Business & Entrepreneurship

The research investigates women's motivation, and challenges in business, focusing on gender equality and social inclusion's impact on female entrepreneurs in the service industry. This is qualitative research. Phenomenology served as the research design. The semi-structured interviews were employed for interviews from eighteen entrepreneurs after acquiring ethical approval. Thematic analysis was employed as a data analysis approach. Multiple methods assured rigor. The study's outcome addressed several themes, suggesting that Women's entrepreneurship may increase social inclusion, and gender equality, and lessen poverty. Nevertheless, Pakistani women entrepreneurs experience hurdles such as social and cultural restraints, discrimination, and gender inequities. Despite these hurdles, …

Judy Love: The Copreneurial Journey Of The Love’S Travel Stops, Stephanie Metts, Rhonda Richards, Carol Sullivan, Liz V. Whitlow

Journal of Business & Entrepreneurship

This research provides information related to a high-profile, successful copreneurial venture. Judy Love came from humble beginnings and she, along with her copreneur husband Tom, built a multi-billion-dollar company.

Contributing to their success were a shared vision, mutual support, responsible leadership, and the integration of ethics and philanthropy into their business model. Studying a long-standing example like Love’s Travel Stops gives insight into what drove the organization’s success and survival. It also illustrates how personal values can shape corporate culture and have a positive community impact, and it offers a model for successful copreneurship.

Responsible Ai: Applications And Ethical Considerations, Emuesiri Oduaran, Skye Ese Oduaran

Communications of the IIMA

As artificial intelligence (AI) rapidly transforms industries and societies, its applications present both immense opportunities and significant ethical challenges. This paper explores the concept of Responsible AI, emphasizing the importance of integrating ethical considerations into AI development and deployment. It examines a range of AI applications, from healthcare and finance to autonomous systems, highlighting their potential to drive innovation while also raising concerns about bias, privacy, accountability, and job displacement. The paper evaluates the ethical principles that should guide AI design, including transparency, fairness, privacy protection, and human oversight. Furthermore, it critically analyzes the current landscape of AI governance, identifying …

Women In The Construction Skilled Trades: Career Progression, Challenges, And Motivational Factors, Richard Hannah, Andrew Parzyck, Andrea Janzen, Amanda Portinari

Engaged Management ReView

Women remain significantly underrepresented in the construction industry, particularly in the skilled trades. Through qualitative exploratory interviews with six women, this study investigates the career trajectories, worksite barriers, and motivational influences shaping women’s experiences in the construction skilled trades. The research is framed using Donald Super’s Life-Span, Life-Space theory and expectancy-value theory (EVT) to explore how career stages and career value affect women’s experiences. Participants described gender bias, limited mentorship, and restricted advancement opportunities as primary challenges. This study highlights the need for industry-led initiatives to increase early exposure to trades, improve mentorship and sponsorship programs, and create structured pathways …

2025-10-21 Master Of Education Arts - Middle Grades Revision, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Proposed revisions to the Master of Arts Education for the Middle Grades track approved on October 21, 2025.

2025-10-21 Master Of Education Arts - Secondary, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Proposed revisions to the Master of Arts Education for the Secondary track approved on October 21, 2025.

2025-10-21 Master Of Arts Education - Elementary Revisions, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Proposed revisions to the Master of Arts Education for the Elementary track approved on October 21, 2025.

Adoption Of Blockchain Technology In Beverage Supply Chains: Drivers, Benefits, And Challenges In The Coca-Cola And Bodyarmor Sport Water Recall Case, Alexander Adams Jr., Nima Molavi

Communications of the IIMA

The beverage industry faces growing scrutiny as demands for transparency and accountability intensify. In today’s digital landscape, companies must prioritize enhanced traceability to ensure product safety, comply with regulations, maintain consumer trust, and safeguard brand reputation. This research investigates blockchain technology as a potential solution to these challenges, emphasizing its capacity to decentralize data, improve traceability, and accelerate response times during safety recalls.

The study traces the evolution of food safety regulations and analyzes current traceability practices and technological innovations within the beverage sector. Using the Coca-Cola and BODYARMOR Sport Water recall as a case study, this study examines drivers, …

An Empirical Investigation Into The Effect Of Brain Drain “Japa Syndrome” On Agile Practitioners Developing Healthcare Information Systems Software In Nigeria, Yazidu Buba Salihu, Julian M. Bass, Gloria E. Iyawa

Communications of the IIMA

Within the software engineering context, agile approaches encourage customer collaboration, iterative development, and flexibility. However, the mass exodus of highly skilled professionals, known as the “brain drain” or "Japa Syndrome," has emerged as a significant challenge, especially in Nigeria. This phenomenon has particularly impacted agile software development practitioners by undermining project continuity, knowledge transfer, and team dynamics. This study empirically examines the effect of brain drain, “Japa Syndrome,” on agile practitioners developing healthcare information systems software in Nigeria. It employed a qualitative, multi-method approach to gather empirical data from 13 agile practitioners in Nigeria’s healthcare information systems sector. The study …

Impact Of Information Security Awareness Training On Knowledge, Attitude, And Behavior: A K-12 Case Study, Michael S. Robbins, Christopher Robbins

Journal of Cybersecurity Education, Research and Practice

Abstract— Information security breaches remain a serious threat across all sectors, often exploiting human factors rather than technical flaws. This study examines how a structured Information Security Awareness (ISA) training program influences employees’ knowledge of security policies, attitudes towards those policies, and self-reported security behaviors within a K-12 educational environment. A quantitative pre-test/post-test design was employed with 201 staff members (administrators, teachers, and support personnel) in a public school district. Participants completed the Human Aspects of Information Security Questionnaire (HAIS-Q) before and after undergoing an interactive cybersecurity training program. Statistical analysis revealed a significant improvement in information security knowledge, attitudes, …

How Fair Workweek Laws Affect Labor Markets: A New York City Case Study, Joseph Pickens, Aaron Sojourner

Upjohn Institute Policy and Research Briefs

No abstract provided.

The Tax Adviser, Volume 4, Number 11, November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Significant Recent Developments Involving Educators, Charles A. Nickerson

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended August 1973; Author Index—12 Months Ended August 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended July 1973; Author Index—12 Months Ended July 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 7, July 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended June 1973; Author Index—12 Months Ended June 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended May 1973; Author Index—12 Months Ended May 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Professions At Work: Tax Division’S Testimony On Administration Pension Plan Proposals, Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.