Digital Commons Network^™

Tax Complexity And The Tax Practitioner, James S. Eustice

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Reengineering Resilience: Bio-Resilience Bonds For Financing Microbial Infrastructure And Climate Equity, Reece Buckley

COP30

This policy proposal introduces Bio-Resilience Bonds (BRBs), a performance-based financial instrument designed to monetise microbial ecosystem services as measurable climate infrastructure. Microbial ecosystems are crucial for climate resilience, yet they are often overlooked in mainstream adaptation f inance frameworks. Their ability to regulate carbon and nitrogen cycles, reduce methane emissions and enhance soil and water stability (Delgado-Baquerizo et al., 2016) makes them essential assets for climate mitigation and adaptation. With global adaptation needs exceeding £2.7 trillion (UNEP, 2024), this oversight indicates a systemic failure to recognise biology as a form of infrastructure. BRBs transform microbial outputs into localised key performance …

Investigating The Market Dynamics Of Aeroponically Cultivated Products With Delay, Pulak Kundu, Uzzwal Kumar Mallick

Mathematical Modelling and Numerical Simulation with Applications

Aeroponically grown potatoes offer higher yields and year-round production but often face delayed market entry due to high setup costs, technical barriers, and logistical challenges. A delay-based mathematical model has been newly proposed in this study to analyze the dynamics of demand, supply, and pricing for aeroponically grown products. The model’s existence, stability, and sensitivity have been investigated analytically, and numerical simulations have been carried out using the Runge-Kutta 4th order method with the dde23 solver. Findings reveal that market stability is maintained when delays are below seven years, but delays beyond this threshold lead to persistent fluctuations in price, …

The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood

Muthanna Journal of Administrative and Economics Sciences

Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …

Administración Y Organización Deportiva. Conceptos Y Aplicaciones, Myriam Andrea Beltrán Benavides, Daniel Mejía Lizarazo

Ciencias del Deporte y la Educación Física

Las organizaciones deportivas en su administración requieren incluir aspectos de gestión que abarquen y aseguren un correcto funcionamiento, desarrollo y cumplimiento de sus objetivos; estos elementos son esenciales para la eficiencia, sostenibilidad y crecimiento. En un entorno deportivo cada vez más competitivo y profesionalizado, integrar prácticas administrativas no solo consolidan estructuras organizativas sólidas, sino que además contribuyen al desarrollo integral del deporte a nivel local, nacional e internacional, de tal manera que una adecuada administración promueve la transparencia, mejora la comunicación interna y externa y contribuye al fortalecimiento de la relación con los grupos de interés.

Navigating Succession: Exploring Succession Planning Strategies In Polish Family Businesses, Jan M. Klaczak, Theresa M. Neal, Yvonne Doll

International Journal of Applied Management and Technology

Family businesses are the foundation of modern economies and societies, yet many encounter continuity challenges during succession. The purpose of this qualitative, multiple-case study grounded in Rothwell’s seven-step model for succession planning was to explore succession planning strategies Polish family business leaders used for ownership and leadership transfer to the next generation. Three family business leaders who executed succession planning in their firms participated in the study. Data were collected via semistructured interviews, researcher notes, and company document reviews. Using methodological triangulation and Yin’s five-step data analysis, four themes emerged: systematic succession, grooming the successor, communication with nonfamily stakeholders, and …

Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani

Muthanna Journal of Administrative and Economics Sciences

This research examines the complex interconnections for quality audits, performance measurements, and compliance rates inside a healthcare quality management system by analyzing data coming from 500 patients across several departments within a single hospital. The study adopts a quantitative methodology, including diverse healthcare quality metrics such as patient satisfaction, infection rates, readmission rates, and medical mistakes. Statistical analysis indicated a robust positive connection (r = 0.808, p < 0.05) between quality audit scores, and performance measures, indicating, that elevated audit scores strongly predicted superior hospital performance. The association between compliance rates, and performance measurements used to be poor (r = 0.004, p > 0.05), indicating a more intricate interaction within the quality management system analysis for departments including Cardiology, Neurology, Orthopedics, Pediatrics, and General Medicine revealed comparable trends, alongside correlation values between 0.77, and 0.83. ANOVA …

The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the role of strategic alignment as an independent variable and its correlation with sustainable competitive advantage as a dependent variable at Al-Maarif University College. The researcher employed a descriptive-analytical methodology, which comprised a cohort of faculty members from the college, with a sample size of 72 respondents. The researcher employed a questionnaire as the primary instrument for data collection, utilising the statistical software (SPSS) in conjunction with (Excel) for data analysis. Research has demonstrated a direct correlation and beneficial effect of strategic alignment in its dimensions (communication, value, governance, partnership, infrastructure, skills) on sustainable competitive …

Blue Economy Policy Implementation And Its Ecological Implications In Tomini Bay, Abdul Wahab Podungge, Dwi Indah Yuliyani Solihin, Yulianty Adipu, Yanti Aneta

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Industrial and mining activities around Tomini Bay have significantly impacted marine ecosystems. This study aims to analyze the formulation process of the blue economy policy using an institutional approach, which includes the structure and process of decision-making, the role of key actors, and the impact of norms, rules, and regulations on the policy. In addition, this study evaluates the policy from a sustainable ecosystem perspective. Employing a qualitative approach combined with a research-action model, this study focuses on collaboration between researchers and stakeholders to identify problems, develop solutions, and implement practical changes. Findings reveal that the blue economy in Tomini …

Research Summaries - Research For Practice: Joni September 2025 Issue, Erica Jensen, Emma Indart, Emilyn Watkins, Faith Manchester

Journal of Nonprofit Innovation

No abstract provided.

Navigating Leadership: A Qualitative Exploration Of Challenges And Coping Strategies For Women In Sport Management Education, Rachel Silverman, Shanon Kempt, Nita Unruh

The COSMA Journal

Abstract

Women remain significantly underrepresented in senior leadership roles in higher education, a disparity that is particularly pronounced in male-dominated disciplines, such as sport management (Chance, 2023; Lozano et al., 2023). This qualitative study examines the challenges faced by women in leadership positions within sport management education and the strategies they employ to overcome these barriers. Thirteen semi-structured interviews were conducted with biological females holding leadership roles at both teaching- and research-focused institutions. Participants ranged in age from 32 to 74 and had between one and twenty-four years of leadership experience. Using thematic analysis, key challenges identified included male-dominated work …

Program Evaluation: Best Practices And Examples For Nonprofits, Erica Bassett, Faith M. Manchester

Journal of Nonprofit Innovation

No abstract provided.

Cultural Dynamics And Reverse Culture Shock: A Strategy For Building Sustainable Human Resources In International Ngos, Haruka Minemura, Yuko Nishide

Journal of Nonprofit Innovation

This study explores the dynamics of cultural conflict between expatriate and local staff in international NGOs (INGOs) and proposes a framework for sustainable human resource management. While existing INGO management literature emphasizes cultural factors in expatriate-local relations, limited empirical evidence explains the developmental process of these relationships and their implications. Through qualitative case study methodology, this research addresses the question: How do cultural conflicts between expatriates and local staff evolve within INGOs, and what management strategies emerge from these dynamics?

The findings reveal a dual-phase conflict management model where both expatriates and local staff experience sequential cultural tensions. The first …

How Can The Role Of The Judiciary In International Climate Governance Be Formalised To Ensure Accountability And Action When Governmental Political Institutions Fall Short?, Roy Abi Raad

COP30

Conventional Governance Framework have recurrently proved inadequate to tackle the extent and immediacy of environmental concerns as the climate calamity worsens. The judiciary has evolved into a crucial player in the assertion for climate justice because of this governance deficit. Courts can safeguard human rights, interpret international treaties, and hold people accountable for environmental deterioration, function that are acquiring increasing significance important in both developed and developing nations. Nevertheless, they lack institutional mechanism to legally incorporate the judiciary within the international climate governance framework (such as the UNFCCC, Paris Agreement, and Loss and Damage Fund). In order to guarantee accountability, …

Holding Transnational Corporations Accountable For Ecocide And Climate-Related Human Rights Violations, Njengue Cindy Joanne

COP30

The climate emergency and the scale of environmental harm require moving beyond voluntary and overly localized approaches to establish binding legal mechanisms at the global level. Transnational corporations operating in high-impact ecological sectors must be held accountable for their actions — not only to remedy the damage caused, but also to prevent future violations. COP30 in Belém presents a unique opportunity to place legal and institutional accountability at the core of international negotiations. By building on existing instruments, the ethical ambitions of the COP presidency, and strengthened cooperation between states, civil society, and private actors, it is possible to construct …

Formalizing Judicial Accountability And Advancing Ecocide Law At Cop30, Ratania Edawi

COP30

The escalating climate crisis increasingly intersects with profound issues of justice, human rights, and planetary survival, bringing urgency to the concept of ecocide. Despite mounting ecological degradation, transnational corporate actors frequently evade accountability, often shielded by mechanisms like Investor-State Dispute Settlement (ISDS) systems that prioritize profit over people and the planet. This policy paper argues for the formalization of judicial accountability in global climate governance and the advancement of ecocide law under international frameworks. It highlights the critical role of the judiciary in safeguarding environmental and human rights, particularly in the face of political inertia. Building on the ethical imperative …

Bridging Research And Practice: Advancing Pracademic And Applied Research In The Social Sector, Emma Indart, Emilyn Watkins

Journal of Nonprofit Innovation

For many nonprofits around the world, accessing relevant research, data, and strategies to drive change can be a barrier to success. This gap between nonprofit practitioners and researchers is compounded by the high cost of academic articles, the limited availability of non-English publications, and the lack of practical tools to translate research into actionable strategies.

This paper examines the intersection of research for practice, applied research, and “pracademic” scholarship, highlighting how these approaches can expand the capacity of nonprofit professionals to create meaningful change in their communities. Furthermore, bridging the divide between research and practice has the potential to help …

The Inaccessibility Of Nonprofit Organizations Data In Sub-Saharan Africa, Barnabas Suva, Robert Bhero

Journal of Nonprofit Innovation

This article presents initial findings from a research study on nonprofit data across countries, focusing on the accessibility of nonprofit organizations in 49 countries in Sub-Saharan Africa, following thorough research of accessibility data from nonprofit organizations, regulatory bodies, and nonprofit websites. Only 12% of countries maintain a functional public nonprofit organization database, and even fewer provide detailed, searchable registries. While 94% of countries legally grant nonprofit organizations tax exemption, mandatory reporting obligations are often not paired with public access, thereby weakening accountability. These findings situate data inaccessibility as an agency problem where principals (donors, policymakers, communities) lack sufficient information to …

Special Edition: Full Issue - Research For Practice, September 2025, Angie Holzer, Erica Bassett

Journal of Nonprofit Innovation

No abstract provided.

Bridging Theory And Practice: The Vision And Action Plan Of The Istr Research For Practice Affinity Group, Angie Holzer, Christopher Dayson, Dana Doan, Patricia Quinn, Tayyeb Hadi, Michele Fugiel Gartner, Carissa Van Den Berk-Clark, Ana María Sánchez, Farouq Aliyu Muhammad, Romina Farías, Christopher Einolf

Journal of Nonprofit Innovation

This article presents the strategic vision and comprehensive action plan of the International Society for Third Sector Research (ISTR) Research for Practice (R4P) Affinity Group, established to address the persistent gap between academic research and nonprofit practice in the third sector. Recognizing that practitioners are primarily focused on action and problem-solving while academics concentrate on knowledge accumulation and theory building, the R4P initiative creates a systematic framework for enhanced collaboration to maximize societal impact and advance evidence-informed practice. The R4P model employs a multi-dimensional approach through seven specialized sub-committees—Advocacy, Education & Training, Practitioner Engagement & Matchmaking, Research Accessibility and Sharing, …

2025-09-29 Pac-22 Revisal Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

Revisal draft of PAc-22 submitted to the Executive Committee of the Faculty Senate on September 29, 2025.

Tax Accrual Reviews Of Life Insurance Companies, Jeffrey M. Kadet

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 4, April 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

1978 Changes Affecting The Taxation Of Deferred Compensation, Retirement Plans, And Fringe Benefits This, Charles V. Fingal Jr.

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended February 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

The Perceptions And Receptiveness To Responsible Gambling By College Men Who Sports Bet: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan

UNLV Gaming Research & Review Journal

Responsible Gambling (RG) includes prevention messages aimed at mitigating harms. Research examining the experiences of college students who sports bet is lacking, hindering efforts to tailor messaging to college students. This qualitative study explored how college men who sports bet perceive and respond to existing RG messages, gathering their feedback on the characteristics of messages they find effective. Online focus groups were conducted with college men who sports bet (N = 12) using a semi-structured interview guide. The discussions were recorded, transcribed, and analyzed using an open coding Thematic Analysis approach. Codes were independently identified and analyzed resulting in …