Digital Commons Network^™

Subchapter S Revision Act Of 1982 (Part Ii), Lorence L. Bravenec

Tax Adviser

No abstract provided.

Professional Corporations And The Affiliated Service Group, Stephen M. Howard

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 14, Number 4, April 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, Daniel F. Kruger

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 Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Explaining The Satisfaction Of The Religious Tourist: The Case Of Maimonides In The City Of Cordoba, César Mora Márquez, Angelo Puccia

International Journal of Religious Tourism and Pilgrimage

Tourism was one of the most severely affected sectors by the Covid-19 pandemic. Even religious tourism, traditionally less susceptible to market fluctuations, is now compelled to adopt innovative strategies in response to these effects. This article analyses the satisfaction of religious tourism, specifically its relationship with the figure of Maimonides, who is considered to be an important religious thinker and is included within the Pantheon database of the Massachusetts Institute of Technology (MIT). A questionnaire was distributed and completed by 720 tourists in the city of Cordoba, Spain, which has close links to Maimonides. The findings indicated that the spirituality …

Ontology, Epistemology And Axiology In Halal Research: Empirical Evidence From Hajj Pilgrimage, Mohammad Mominul Islam

International Journal of Religious Tourism and Pilgrimage

The philosophical contributions of ontology, axiology, and epistemology have not provided a clear understanding of conventional or Halal tourism, including the Hajj pilgrimage. Against this background, this study aims to explore the Halal perspective of knowledge creation, including At-Tawhid, Ijtihad, and philosophies, through a qualitative and grounded theory approach with inductive reasoning and ethnographic approach. The author collected primary data through active observation of the Hajj rituals from June 16th to July 25th, 2022, in Makkah, the Kingdom of Saudi Arabia, and popular blog posts about the travel experience of pilgrims. Then, the data were analysed using ATLAS.ti to result …

Visitor Experience Model At The Marian Shrine Of La Vang, Younghee Lee, Hyo Dan Cho

International Journal of Religious Tourism and Pilgrimage

This research explores tourists’ experiences at La Vang in Vietnam. La Vang as a place of Catholic Marian apparition, is a sacred pilgrimage site that holds great religious significance for Catholics. This study employs both qualitative and quantitative methodologies to develop a model of the visitor’s experiences at La Vang. The initial qualitative study involved in-depth interviews and participant observation. Subsequently, the findings of the qualitative study were validated in the second quantitative study, which involved 75 surveys with residents of Macau who visited La Vang. This study proposes seven key scales measuring tourists’ experiential aspects at the sacred place. …

Crafting Myths In Modern Times: Essentialising Duty, Obligation And Exchange In Religious Tourism, Anuja Jose, Vinita Chandra, Uday Pratap Singh

International Journal of Religious Tourism and Pilgrimage

This paper aims to study the factors that contribute to the success of present-day myths in religious tourism. It also seeks to investigate the factors that compel modern pilgrims to accept a certain myth and the role played by stakeholders of religious tourism in the creation of a myth. In order to explore these research questions, Kauḍī Mātā temple in Varanasi, a popular religious tourist spot for Southern Indians, was chosen for Case Study. Qualitative data have been generated through in-depth interviewing. Simultaneously, several myths of goddess Kauḍī Mātā were recovered from textual and digital sources in addition to the …

Harnessing Eco-Friendly Practices And Transforming Communities Through Social Entrepreneurship: Exploring The Shri Mata Vaishno Devi Shrine Mode, Iqra Sajad Khan Scholar, Ashaq Hussain Najar Dr, Manik Arora Dr

International Journal of Religious Tourism and Pilgrimage

This study examines the influence of religious tourism on regional development, with a specific focus on eco-friendly practices and social entrepreneurship. Religious pilgrimages play a significant role in stimulating the tourism sector, hence, creating economic prospects on a global scale. Nevertheless, the extent of scholarly investigation about the impact of implementing eco-friendly practices on nearby communities, particularly within the context of religious pilgrimage destinations, remains minimal. The primary objective of this research centres on the Shri Mata Vaishno Devi shrine located in Jammu and Kashmir renowned for its widespread praise and profound cultural importance. A qualitative methodology was employed to …

Confucian Virtue Ethics And Tourists’ Response To Spiritual Destinations: Ho Chi Minh City, An Sor Model Approach, Nguyen Van Si, Vo Duy Minh

International Journal of Religious Tourism and Pilgrimage

This study aims to identify key factors that impact tourists’ responses, such as electronic word of mouth, and revisit intention to spiritual destinations. Based on the Stimulus-Organism-Response (S-O-R) framework, this study introduces ritual propriety in Confucian Virtue Ethics as a new ‘stimulus’, along with destination image and tourism facilities. In addition, this study introduces spiritual belief and gratitude as two new ‘organisms’ together with destination attachment. The quantitative analysis of 470 spiritual tourists’ responses in Ho Chi Minh City confirmed that ritual propriety, destination image, and tourism facilities as ‘stimuli’, impact gratitude, spiritual belief, and destination attachment as ‘organisms’, resulting …

Pilgrimage In The 12th Century: From The Ancient Travel Practices To Religious Tourism Routing Practices, Mafalda Martins Nascimento, Luís Mota Figueira

International Journal of Religious Tourism and Pilgrimage

Pilgrimages assumed a crucial importance in the Middle Ages and in religious history in general, having always mobilised thousands of people worldwide. Travel in general and movements for religious reasons still assume an extraordinary relevance in the tourist sector, providing an important contribution to regional and local development involving sacred places, creating value and benefiting local populations. Thematic tourism routing is a component of the offer (endogenous resources transformed into attractions), planned from the local (local circuit) to the global (international route).

In this medieval context some religious-military orders assumed a relevant role at a socioeconomic level, whose legacy is …

The Eyes Of Csr: Creating A Consulting Methodology To Bring Strategic Corporate Social Responsibility Into Established Organizations, Raven V. Brookes-Mcdougall

Student Theses and Dissertations

Corporate Social Responsibility (CSR) has become a crucial aspect of the corporate mindset, driven by the increasing demand for ethical and sustainable practices. Despite the strong business case for its implementation, CSR deployment often lacks strategic direction. This capstone project, titled "The Eyes of CSR: Creating a Consulting Methodology to Bring Strategic Corporate Social Responsibility into Established Organizations," aims to develop a universally applicable framework for integrating CSR into established organizations. This will be achieved through an extensive literature review that explores the multifaceted nature of CSR, including its history, benefits, challenges, criticisms, and various approaches.

The resulting framework emphasizes …

Nebraska Farm Finances In 2024: A Year Of Modest Recovery And Growing Financial Pressure, Tina N. Barrett

Cornhusker Economics

Nebraska Farm Finances in 2024: A Year of Modest Recovery and Growing Financial Pressure by Tina N. Barrett (Cornhusker Economics, May 21, 2025)

Section headers:

Net Income Recovery Falls Short of Historical Highs

Household Spending Steady Amid Income Fluctuations

Rising Debt and Shifting Balance Sheets

Liquidity Pressures Worsen

Interest Costs Add to Financial Strain

Capital Purchases Shift: Less Equipment, More Land

Crop Enterprise Analysis: Losses Mount Despite Input Savings

Crop Enterprise Analysis: Losses Mount Despite Input Savings

Religious Festivals: A Niche Celebration To Foster Economic And Socio-Cultural Sustainability, Pooja R, Sathiyabamavathy K Dr

International Journal of Religious Tourism and Pilgrimage

Festivals are a distinct type of celebration and have the potential to boost the economic and socio-cultural aspects of tourism. This case study analysis focuses on the Chithirai festival, a well-known and recognised religious festival in South India that attracts many visitors yearly. The festival is celebrated in Madurai, southern Tamil Nadu, popularly known as India’s cultural capital. The unique Chithirai festival commemorates various narratives from Hindu scriptures, the most notable of which is the celestial wedding of Goddess Meenakshi and Lord Sundareswaran. This article delves into the festival’s economic and socio-cultural contributions and its historical and religious implications. The …

Plastic’S Quiet Role In Defeating Poverty, Vladimir Snurenco

University Faculty Publications and Creative Works

While often criticized for polluting the planet, plastic has quietly played a vital role in reducing poverty and saving lives. From mosquito nets and syringes to affordable food packaging, plastic makes basic goods and medical care more accessible to the world’s poorest. The article argues that although plastic pollution is real, its benefits for the global poor far outweigh the costs—and that trade-offs must be honestly considered.

The Tax Adviser, Volume 14, Number 2, February 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Estate Planning: Private Annuities And Estate Planning, Thomas M. Porcano

Tax Adviser

No abstract provided.

Life Insurance Company Taxation: Prospects For Change, Gary M. Winkle

Tax Adviser

No abstract provided.

Fan Perceptions Of Dynamic Ticket Pricing In Professional Sports: The Impact Of Transparency, Incentives, And Demographics, Joshua Greer, Nicholas Zoroya

The COSMA Journal

Abstract

Dynamic Ticket Pricing (DTP) has become a widely implemented strategy in professional sports, allowing organizations to adjust ticket prices based on demand fluctuations. While DTP optimizes revenue generation for teams, its impact on fan perceptions, purchasing behavior, and loyalty remains a crucial consideration. This study examines the influence of age, gender, pricing transparency, and promotional incentives on fans’ perceptions of fairness, trust, and purchasing decisions within a dynamic pricing model.

A total of 57 participants completed a survey assessing their attitudes toward DTP. Key areas of analysis included perceived fairness, willingness to pay for high-demand games, trust in pricing …

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Enhancing Consumer Trust In Displayed Information Through Digital Price Tags In Retail Marketing, Mark Yi-Cheon Yim, Sukki Yoon

Marketing Department Faculty Journal Articles

Although digital price tags have been widely adopted in many brick-and-mortar retailers, our understanding of their optimal use remains limited. Considering their ability to easily update prices and promotional messages remotely, concerns have emerged regarding consumer trust in the displayed information. This study examines the role of digital price tags in retail marketing, with a particular focus on their effectiveness in building consumer trust in displayed information. To explore this, three online experiments are conducted to investigate strategies for enhancing consumer trust in the use of digital price tags. Studies 1a and 1 b provide evidence that digital price tags …

Leveraging College Men’S Sports Betting Experiences To Inform Responsible Gambling: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan

UNLV Gaming Research & Review Journal

College students are especially vulnerable to the harms associated with sports betting. Responsible Gambling (RG) strategies aim to mitigate these harms. However, research on the relevance and adoption of RG strategies among college students is limited and lacks insight from consumer experiences. The current study conducted a qualitative investigation to examine the experiences of college men who sports bet to provide guidance on how these experiences can subsequently inform RG. Three online focus groups with college men who sports bet (n = 12) were conducted using a semi-structured interview guide. Discussions were recorded, transcribed, and analyzed using an open …

Forced Labor In Apple's Iphone Supply Chain, Frederick Jozaitis

Sustainable Supply Chain Management

A deep dive into forced labor in Apple's supply chain process

The Tax Adviser, Volume 15, Number 10, October 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Discriminatory Methods Of Compensating Key Employees In Closely Held Corporations, Mark P. Altieri

Tax Adviser

No abstract provided.

Event Planners And Plants: Creating A Blooming Experience, Rebekah E T Rowland, Mary S. Olle

ICHRIE Research Reports

This research examines how event planners and horticulturists can collaborate to enhance guest experiences through events hosted at arboretums and public gardens. The meeting and event industry offers diverse opportunities, aiming to create memorable, engaging experiences that encourage return visits. Unique venues such as botanical gardens blend natural beauty, education, and community engagement, elements that traditional spaces often lack. Horticulture, rooted in the art, science, and business of plants, benefits from partnerships with event planners who bring expertise in design and guest experience. Based on existing literature, this study explores how thoughtful event design featuring sustainable floral arrangements and nature …

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 15, Number 7, July 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.