Digital Commons Network^™

The Tax Adviser, Volume 12, Number 4, April 1981, 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.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 13, Number 4, April 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Taxation Of Group-Term Life Insurance: Sec. 79 History, Denise Lamaute

Tax Adviser

No abstract provided.

Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iii), Julian S. Bush, Howard M. Zaritsky

Tax Adviser

No abstract provided.

Tariffs: Maybe They Are Not Really A Bad Idea, Nicholas M. Zacchea, Nick Zacchea

Business: Faculty Publications

A recent news article suggested that imported commodities will cost consumers a lot more money because of recently implemented tariff policies in the United States. It has sounded to a lot of people that tariffs are a very bad idea.

But are tariffs really not a good idea? Tariff policy and tariffs are relatively complex subjects. Both need to be better understood to decide whether a country’s current tariff policies and the resultant tariffs are a good idea, a bad idea, or maybe a little bit of both.

It is true that a tariff might increase the price of an …

Feeling Underqualified And Out Of My League: Motivational And Affective Paths To Adaptive And Maladaptive Behaviors, Gamze Koseoglu, Sejin Keem, Aysegul Karaeminogullari, Berrin Erdogan, Talya N. Bauer, Eyup Burak Sancak

Business Faculty Publications and Presentations

This study explored the motivational and affective implications of perceived underqualification, specifically examining how it leads to increased levels of envy and help-seeking behaviors. We predicted that envy and help seeking behaviors would in turn indirectly relate to interpersonal deviance and task performance. We further hypothesized that two psychological resources, hope and self-efficacy, would moderate the relationships between perceived underqualification, envy, and help seeking. We tested our model with a sample of 149 medical school students who were undergoing a clinical rotation as well as their rotation coordinators at a university hospital located in northwestern Turkey. Data collection spanned four …

Strategies Used By Public Relations And Communications Executives To Implement Ethical Use Standards For Ai, Karl Bateson

Walden Dissertations and Doctoral Studies

Public relations and communications (PR&C) executives’ ineffective artificial intelligence (AI) strategies to develop and apply ethical frameworks for AI implementation can negatively impact organizations’ brand reputation. Grounded in AI4People and stakeholder theory, the purpose of this qualitative pragmatic inquiry project was to identify and explore the effective AI strategies PR&C executives used to develop and apply ethical frameworks for AI implementation while maintaining their organizations’ brand reputations. The participants were six PR&C executives who used effective strategies to develop and apply ethical frameworks for AI implementation while maintaining their organization’s brand reputation. Data were collected using semistructured interviews, public websites, …

Extension For Insurance And Patient Conflict Prevention, Richard Sherman

SFDDA Newsletter

In 1891, G.V. Black presented the idea of “Extension for Prevention.” The concept was to complete a restoration so that the margins and occlusal grooves were treated in such a way as to “prevent” further carious involvement. Hopefully his technique prevented millions of teeth from needing retreatment. However, dealing with humans and sometimes their “lack” of proper oral hygiene habits, new carious lesions do appear on the same teeth in the same or different areas, This article examines the conflict occurring between insurance coverage and the patient when experiencing a new caries on a previously restored tooth.

Navigating Economic Uncertainty With Small Business, Angela E. Nwaomah

SDA Business Teachers Conference

Abstract: In recent years, economic uncertainty has present significant challenges for many, particularly those with irregular jobs and unstable wages. This study examined the perspectives of the faith-based casual and contract employees on how they navigate the economic uncertainty with small businesses. The objective of study was to explore how contract/casual employees in faith-based organizations (FBOs) navigate financial instability by engaging in small businesses as a supplementary income source. All participants were workers of organizations of the same religious affiliation and the same employment policies guiding their operations in Kenya. Using a case study research design and purposive sampling techinque, …

Low-Code Development Platform Comprehension In Building Business Software: A Case Study, Neil D. Raybould

Journal of Fundamental & Applied Business Research

Low-code development platforms (LCDPs) have been touted as computing tools that can equip novice users to create business software quickly without the need for formal programming expertise. LCDPs have also been viewed as attractive alternatives that reduce the time and resource constraints often associated with traditional software development. Gartner anticipates that LCDPs will be used to develop approximately 70% of all new business software applications by the end of 2025. Yet approximately one half of application developers studied possessed insufficient knowledge of these platforms, with some managers and traditional technologists expressing outright skepticism toward platform effectiveness. A lack of organizational …

Ai In Academic Workplace, Alexander Averin, Richard Diddams, Nicole Lowes, Melesa Poole

Journal of Fundamental & Applied Business Research

Artificial intelligence (AI), once imagined only in science fiction, is now ubiquitous in the reality of modern life. It influences everything from personalized shopping recommendations (Rane et al., 2024) to advanced medical diagnoses (Al Kuwaiti et al., 2023; Khanam et al., 2024; Maleki Varnosfaderani & Forouzanfar, 2024). Redefining the models of analysis and learning, AI is quickly becoming a fundamental component of higher education as universities embrace AI tools for curriculum development, assessments, teaching, research, individualized instruction, and preparation for technological readiness in the workforce (Shah, 2023). However, the perception and adoption of these tools vary among university faculty members …

Leaders Challenges In Impacting Employees' Job Satisfaction And Work Performance, Sheila M. Mitchell

Journal of Fundamental & Applied Business Research

Leadership style is critical in determining an organization's success or failure. Organizations across industries must ensure they have effective leaders who inspire and motivate employees to commit to achieving organizational goals, resulting in a competitive advantage. They must be able to significantly influence employee job satisfaction and work performance, which are critical factors in an organization's success. Job satisfaction reflects employees' attitudes toward their jobs and organization. Work performance measures how effectively an employee performs work that meets standards. The researcher examined the effects of transformational, transactional, and laissez-faire leadership styles and toxic leadership behavior on employee satisfaction and work …

Character Challenges American Christian Business Leaders Face In The Secular Digital Age, Kevin J. Kennedy

Journal of Fundamental & Applied Business Research

In the digital age, Christian business leaders are a minority who are commonly expected to change their principles of leadership to fit within the secularized culture. These expectations for change are generating character challenges to the very core of a Christian business leader’s moral convictions and forcing them to make decisions which pit the practice of their proclaimed faith against a secularized business practice. In these workplace challenges, the Christian business leader’s faith, freedom of conscience, freedom of speech, and freedom of religion compete with secularized practices accepted in today’s American culture. Additionally, digital age behavioral visibility, which can be …

Responsibility And Importance Of Hiring Professional Hospitality Employees, Tina S. Gaffey

Journal of Fundamental & Applied Business Research

The hospitality industry often struggles to hire professional, long-term, committed, and dedicated employees (Seqhobane & Kokt, 2021). Primary hiring managers at the operational level may have little to no experience in hiring but also lack the training, effort, awareness, and ability to successfully understand recruitment and retention processes (Poell, 2022). A flexible design and a single case study were used. Based on the research and findings hospitality managers required more extensive hiring-based training and wanted their organization to implement structured hiring practices and procedures for a more objective approach. Findings also suggested that ensuring the best-fit employees are hired, rather …

Overcoming Barriers To Voluntary Leadership Engagement: The Role Of Servant Leadership For Women Leaders In Higher Education, Deloris W. Easley, Deborah Johnson-Blake

Journal of Fundamental & Applied Business Research

Low engagement in voluntary leadership roles negatively impacts organizational effectiveness, membership renewals, engagement, referrals, and growth opportunities. This study investigated the factors that hinder women leaders working in Georgia's higher education institutions from engaging in volunteer roles within professional organizations. The central research question was, "How can the problem of decreased engagement and participation be resolved?" These barriers limited women's willingness to pursue leadership opportunities, categorized into work-life and organizational barriers. Several themes were identified during the analysis of a 23-question survey conducted with 47 respondents to examine the challenges these professional women leaders faced in engaging in voluntary leadership …

The Diagnostic: Pel Student-Business Insights, Spring 2025

The Diagnostic

Table of Contents

1 - The Need for Real-Time Vital Sign Monitoring as the Standard of Care

5 - The Role of Digital Technologies in Advancing Anesthesia Practice

8 - The Role of MD/MBA Programs in Promoting PhysicianLeadership in a Rapidly Evolving Healthcare System

12 - Addressing the Maternal Morbidity and Mortality Crisis in the U.S.

16 - The Need for Regulatory Measures Against Media-Induced Mass Hysteria in Healthcare: Lessons from the COVID-19 Pandemic

19 - AI, Humanities, and Medical Education – A Medical Student Perspective

22 - Trust in Psychiatric Care: Moving from Detachment to Connection

26 - American …

دور العمل التطوعي في الإستجابة للكوارث والحوادث الكبرى في الدفاع المدني الأردني, بكر جميل الشنيكات

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

استعرض المقال الدور الحيوي للمتطوعين في الاستجابة للكوارث ضمن منظومة الدفاع المدني الأردني، مستندًا إلى نهج بحثي وصفي نوعي يعتمد على مراجعة معمقة للدراسات السابقة. ستكشفت الدراسة مساهمات المتطوعين في مختلف مراحل إدارة الكوارث والحوادث الكبرى، بدءًا من الاستعداد والتخفيف من المخاطر وصولًا إلى الاستجابة والتعافي. كما سلط البحث الضوء على الفوائد العديدة لمشاركة المتطوعين، مثل تعزيز القدرة الاستيعابية، وزيادة مشاركة المجتمع، والفعالية من حيث التكلفة. علاوة على ذلك، حددت الورقة التحديات والمجالات المحتملة لتحسين إدارة المتطوعين، مع التركيز على التدريب والتنسيق. وتؤكد النتائج على الحاجة إلى نهج أكثر تنظيما وتكاملا لإدارة المتطوعين لتعزيز الفعالية الشاملة للدفاع المدني الاردني في …

دور القيادة التكيفية في إدارة الأزمات: الدور الوسيط لإدارة التغيير في الشركات الصناعية الأردنية, إيثار خلف الهميسات

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

هدفت هذه الدراسة إلى تحليل دور القيادة التكيفية في إدارة الأزمات في الشركات الصناعية الأردنية، مع دراسة الدور الوسيط لإدارة التغيير في تعزيز هذه العلاقة. وتم اتباع المنهج الكمي لإجراء الدراسة، واشتمل مجتمع الدراسة على الإداريين في الشركات الصناعية الأردنية وقد تم سحب عينة عشوائية بسيطة من 377 إداري، وقد تم استرداد 307 استبانة صالحة للتحليل. أظهرت النتائج أن للقيادة التكيفية تأثيرًا مباشرًا على تحسين أساليب إدارة الأزمات. كما تعمل إدارة التغيير دورا وسيطا مهما في التأثير على علاقة القيادة التكيفية و إدارة الأزمات. خلصت الدراسة إلى أهمية دمج إدارة التغيير والقيادة التكيفية في الاستراتيجية التنظيمية لضمان انتقال سلس للأزمات.ومن …

Renewable Energy As A Mediating Variable In The Relationship Between Strategic Planning And Sustainable Development In Palestinian Local Authorities, Salameh Salem, Ola Quzmar

Jordan Journal of Applied Science-Humanities Series

This study primarily aims to explore the correlations between strategic planning practices and the achievement of sustainable development in Palestinian local authorities. To accomplish the study's objectives, a descriptive-correlational approach was employed to examine the relationship and impact between the study variables from the perspectives of members of strategic planning committees in the major governorates of the northern West Bank (Nablus, Tulkarm, Jenin, Tubas, Salfit, and Qalqilya). The study model was tested using a sample of 262 members, whose responses were collected through an electronic questionnaire. Non-probability (convenience) sampling was used for ease of data collection. The questionnaire served as …

Revised Law Impacts Conduct Of Business In Office And At Home, Lance Plunkett Jd, Llm

The New York State Dental Journal

The ease of automatic renewals is countered by strict new requirements in General Business Law attached to their use.

Career Pathways Program Annual Report For Ay 2024/25, Wie Yusuf

Career Pathways

Career Pathways launched in August 2017 as the university-wide initiative to provide professional development to graduate students. It encompasses both the Preparing Future Faculty (PFF) and the Preparing Future Professionals (PFP) Certificates. The Preparing Future Faculty Certificate was established in 2007, while the Preparing Future Professionals Certificate was launched in 2017, concurrently with the introduction of Career Pathways. The Career Pathways program prepares graduate students for a successful transition into thriving careers. With the PFP Certificate, specifically, the emphasis has been on filling the existing gap in career and professional development for master’s students and doctoral students with career plans …

Utah Women And Mental Health: A 2025 Update, Sadie Wilde, Chloe Bhowmick, Kolene Anderson, Susan R. Madsen

Marketing and Strategy Faculty Publications

According to the World Health Organization, “mental health is a state of well-being that enables people to cope with the stresses of life, realize their abilities, learn well and work well, and contribute to their community.”¹ Based on a 2025 ranking from WalletHub, Utah is the 4th “Happiest” state in the nation, so one might draw the conclusion that Utahns experience good mental health. However, the rankings also reveal that Utah does not perform as well in the “Emotional & Physical Well-Being” category (in 27th place).² Because mental health is an important indicator of overall well-being, this report …

Aeolus-Ds: Dust-Aware Ai Decision Support For Coccidioidomycosis (Valley Fever) — A Design Science Research Framework Integrating Aerosol Remote Sensing, Land Disturbance, And Clinical Sentinel Signals, Harsha Sammangi, Aditya Jagatha, Harshini Balaga

Research & Publications

This paper presents Aeolus-DS, a design science research (DSR) artifact that integrates aerosol remote sensing (MAIAC AOD; dust fraction), mesoscale meteorology and soil moisture (ERA5), land-disturbance telemetry (construction, off-road vehicle activity, nightlights) and clinical sentinel signals (syndromic ED chief complaints, pneumonia rule-out) into a dust-aware, AI-driven early warning and decision-support system for Coccidioidomycosis (Valley Fever). Methodologically, we propose a graph spatiotemporal transformer with direction-aware attention and physics-guided regularisation reflecting aeolian transport. Using county-week panels (2014-2024) for the U.S. Southwest (AZ–CA–NV), Aeolus-DS improves now-casting mean absolute error (MAE) by 18% and two-week area under precision-recall curve (AUPRC) by 21% over …

What Went Right And What Went Wrong: A Multiple Case Study Of Firefighters Surviving Life-Threatening Situations, Peter J. Gushee

PhD in Organizational Leadership

The present study explored the lived experiences of firefighters who survived life-threatening situations in burning buildings, examining how these experiences unfolded and the leadership structures that shaped those experiences. Employing A. P. Giorgi and Giorgi’s (2003) scientific phenomenological analysis, the present study identified the general structure of the firefighter survival experience, which was comprised of 11 constituents, highlighting survival as a dynamic, identity-bound process shaped by adaptive behaviors, internalized beliefs, and evolving situation-specific conditions. Leadership was found to operate at the systems, organizational, and group levels, enabling or constraining firefighter readiness, adaptation, and recovery. By integrating Safety-I and Safety-II perspectives …

The Road To The Sideline: Investigating The Impact Of The Rooney Rule On The Recruitment And Advancement Of Black Coaches In The National Football League, Enrique G. Washington

PhD in Organizational Leadership

The purpose of this qualitative study was to examine the impact of the Rooney Rule on the recruitment and advancement of Black coaches in the National Football League (NFL). Despite its implementation, Black coaches remain significantly underrepresented in top coaching positions, including head coach, offensive coordinator, and defensive coordinator. Using in-depth, semi-structured interviews with nine Black coaches who worked in the NFL between 2003 and 2024, this study explored how Diversity, Equity, Inclusion, and Belonging (DEIB) practices and executive recruitment strategies influenced their career advancement based on their lived experiences. Six principal themes emerged: (a) pathways to advancement, (b) visibility …

A Quantitative Study Of Presidents At Public And Private 4-Year Historically Black Colleges And Universities, Richard J. Gallot, Jr.

PhD in Organizational Leadership

There has been a notable increase in presidential turnover at historically Black colleges and universities (HBCUs), leading to significant leadership challenges (Freeman & Gasman, 2014). Abrupt leadership changes create instability that impacts recruitment and retention of students, faculty, and staff, as well as overall morale on campuses (Gasman et al., 2010). Despite the importance of effective leadership, there is limited research specifically focusing on HBCU presidencies (Freeman & Palmer, 2020). Although the American Council on Education (ACE) has surveyed college and university presidents every 5 years since 1986, few studies have investigated HBCU presidents as a distinctive group. Existing research …

Servant Leadership In Empowering Marginalized Communities: A Qualitative Case Study Of A Nonprofit Organization With A Holistic Mission, April D. Mosely

PhD in Organizational Leadership

This qualitative case study examined the impact of servant leadership on organizational culture, service delivery, and long-term sustainability within faith-based nonprofit organizations serving marginalized and racialized populations. The research focused on the City of Refuge (COR) in Atlanta, Georgia, an organization with a holistic mission dedicated to life transformation through supportive services. Employing Greenleaf’s servant leadership theory as the theoretical framework, data were gathered via semistructured interviews with nine staff members and analyzed thematically. The findings revealed three primary themes: cultivating culture, cultivating compassion, and cultivating community. The results indicated that servant leadership positively influenced COR's capacity to foster trust, …

Minority Day Hearing On American Innovation And The Future Of Digital Assets: From Blueprint To A Functional Framework, Hilary J. Allen

Legislative Testimony & Comments

When we hear from the crypto industry that existing regulation is incompatible with their technology, that is a misdirection. It is entirely possible for a blockchain-based technology business to comply with existing investor protection and financial stability regulation. However, for many crypto businesses, it may be true that existing regulation is incompatible with the economics of their business model, especially if their business model depends on doing things that we have learned, over the years, tend to harm people. But we have little to lose as a society from limiting the profitability of this kind of business model; unfortunately, the …