Digital Commons Network^™

Going Concern Value—A New Intangible?, Edward J. Schnee, Barney R. Cargile

Tax Adviser

No abstract provided.

Sustainability In The Cruising Industry: Innovations In Air Quality, Energy Efficiency, And Waste Management, Fikret Durmus, Mi Ran Kim

ICHRIE Research Reports

The cruise industry, a cornerstone of the global hospitality and tourism sector, faces increasing scrutiny over its environmental impact. As passenger numbers grow, so does the industry's responsibility to adopt sustainable practices. This report examines key innovations in air quality management, energy efficiency, and waste management, highlighting the industry's transition from historically high emissions and waste production to advanced sustainability initiatives. Key focus areas include evolving maritime regulations, adopting cleaner propulsion technologies, integrating energy-efficient solutions, and improving waste treatment practices. Findings indicate that industry leaders are investing in liquefied natural gas engines, exhaust gas cleaning systems, and onshore power supply …

Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison

ICHRIE Research Reports

Cannabis tourism offers new opportunities for U.S. hospitality, although regional adoption is limited and complex due to diverse legal frameworks. Through qualitative document analysis (QDA) of regulatory frameworks in 14 Southern U.S. states, this study compares policies on consumption, sales, and employment in states with limited or emerging cannabis programs. Findings reveal that hospitality operators can enhance guest experiences by creating private, wellness-focused cannabis environments and advocating for gradual policy adjustments. However, compliance with strict consumption, licensing, and workplace rules is essential to mitigate legal risks. This study highlights the South's cannabis tourism potential within politically conservative markets, suggesting that …

Lubin Business Review 2025

Lubin Business Review

No abstract provided.

The Tax Adviser, Volume 15, Number 5, May 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

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 Business Of Business: A Biblical Approach To The Purpose Of The Firm, Abraham Johannes Oberholster

The Journal of Biblical Foundations of Faith and Learning

The debate on the purpose of the business corporation has been raging for more than a century. Inspired by capitalistic thinking, economists, corporate managers and investors have mostly maintained that the predominant goal for corporations is to maximize shareholder wealth. In contrast, society has argued that the corporation also has a social responsibility as a legal entity and community member.

The legal precedent set in 1919 with Dodge v. Ford Motor Co. is that “a business corporation is organized and carried on primarily for the profit of the stockholders”. The oft quoted argument of Milton Friedman (1970) that the social …

Steve Beard ’98 Named To Time100 Health List, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

One of the world’s most influential leaders in the health ecosystem never thought he’d make it to college, let alone to the C-Suite of a major corporation helping diversify the American health care workforce. But Steve Beard isn’t your average CEO.

Raised on the south side of Chicago, Beard just assumed he was destined for a blue collar career after high school. But a guidance counselor, seeing something in Beard that he didn’t see in himself, urged him to apply to college. Four years later Beard was a graduate of the University of Illinois. A brief stint in banking led …

The Global Clinical Trials Ecosystem: A Critical Evaluation And Future Outlook, Sydney-Ariel D. Muneses

Undergraduate Honors Theses

As global clinical trials expand, inconsistencies in regulatory and ethical frameworks are increasingly evident, raising concerns about economic sustainability and participant protections. Existing research attributes this surge to pharmaceutical companies seeking cost efficiencies in emerging markets but acknowledges the challenges posed by fragmented oversight across international jurisdictions. To examine these limitations, a modified Delphi approach was used to gather expert insights from key stakeholders in global clinical trials. Findings highlighted systemic inefficiencies and ethical gaps, emphasizing the need for regulatory harmonization to balance scientific rigor, economic feasibility, and equitable participant treatment. By identifying critical shortcomings and proposing strategies to align …

Decarbonized Shipping: Is It The Best Sustainable Shipping Solution?, Olivia Akers

Sustainable Supply Chain Management

In the era of globalization and the fourth industrial revolution, the maritime shipping industry has grown exponentially in the twenty-first century. In fact, 90% of today’s goods travel across the ocean before reaching the end consumer, meaning that ocean transportation of goods contributes significantly to overall environmental impacts on the ocean. Awareness of this impact has increased as humans strive to eliminate unsustainable practices in an effort to protect the long term health of our planet. Decarbonized shipping has been proposed as a possible solution for unsustainable shipping practices, and the goal of this chapter is to evaluate this solution …

The Tax Adviser, Volume 15, Number 2, February 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Consolidated Return Bad Debt Regulations For Thrifts Finalized, Robert T. Mccahill, S. T. R. Revell Iii, David G. Smith

Tax Adviser

No abstract provided.

Providing Life Insurance And Other Incidental Benefits Through Qualified Retirement Plans After Tefra, Mark P. Altieri

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 15, Number 1, January 1984

Tax Adviser

No abstract provided.

Taxation Of Scholarships And Fellowships: Continuing Controversy And Confusion, Allan H. Savage

Tax Adviser

No abstract provided.

Foreign Branch Incorporations: Does Bliss Dairy Warrant A Reexamination Of Hershey Foods?, Robert Willens

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 11, November 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Gift-Leaseback Of Property Revisited, Edward J. Schnee, William D. Samson

Tax Adviser

No abstract provided.

Bankruptcy Unveiled: A Comparative Analysis Of Risk Factors In Small Vs. Large-Scale Businesses, Andrew Miller

Undergraduate Theses and Capstone Projects

This paper aims to identify the causes of small business bankruptcy and compare them to those of large business bankruptcy. The information gathered was taken from previous studies on bankruptcy and then used to compare the different reasons why small and large businesses file for bankruptcy each year. I am looking into whether or not the causes of bankruptcy differ based on a company’s size. While researching, I found no articles comparing small and large companies, so this study will incorporate the small and the large business factors together to help small business owners, people interested in bankruptcy, and large …

Striking The Balance: The Relationship Between Government Funding And Nonprofit Financial Health, Mehrnoush Jamshidi

Dissertations

ABSTRACT

The nonprofit sector plays a vital role in society, partnering with the government to provide essential services across various fields, including education, healthcare, social services, arts and culture, and environmental protection. Salamon (1987) highlighted the cooperative relationship between nonprofits and the government, where nonprofits contribute expertise and community-based knowledge, while the government offers financial stability. Through this partnership, the government helps address “voluntary failures,” such as philanthropic insufficiency, particularism, and paternalism, which can limit a nonprofit’s ability to serve the public effectively. Given this close working relationship, understanding the financial health of nonprofits is crucial for ensuring …

Building Up Borders: Political Framing And Anti-Immigration Attitudes In Hungary And The United States, Jacobsen Gamble

Undergraduate Theses and Capstone Projects

In the Summer of 2015, the European Union was faced with an unprecedented immigration crisis. In response, Prime Minister Viktor Orbán unleashed a vigorous anti-immigration campaign, focusing on the cultural, security, and economic threats that Hungary would be burdened with. This was done through negative political framing, via Orbán’s speech acts, the governing Fidesz-KDNP’s political propaganda, and the government’s control of the media. Furthermore, since 2016, the United States has experienced its own issues with immigration. This topic became and has remained one of the most salient throughout Donald Trump’s three presidential campaigns. Like Orbán, Trump has used negative political …

F1'S Marketing Drive: Cracking The Code To Capturing The U.S. Market, Matt Fox

Undergraduate Theses and Capstone Projects

Formula 1 (F1) has historically faced challenges establishing itself in the American sports market dominated by NASCAR and IndyCar. F1 has been long perceived as a European-centric sport, which has led to struggles with inconsistent U.S.-based Grand Prix events, premium ticket pricing, and a lack of American drivers. Liberty Media's acquisition in 2017 marked a turning point, introducing innovative marketing strategies like digital engagement, new U.S. events, and the Netflix series "Drive to Survive." These efforts have driven tremendous growth, with increased viewership and attendance for U.S. fans. However, while F1 averages 1.1 million U.S. viewers per race, this remains …

Exploring A Holistic Conceptualization Of Destructive Leadership: Perspectives From The Lived Experiences Of Latino Law Enforcement Command Staff Officers, Carmelin Rivera

Dissertations

Recently, there has been an increased interest in destructive leadership or what is characterized as the dark side of leadership. There is, in fact, no consensus in the literature about the definition of destructive leadership, and this murkiness has led to two somewhat different approaches to understanding this phenomenon: 1) a leader-centric approach that emphasizes the bad behaviors and traits of so-called toxic leaders and 2) a much broader, holistic approach, often discussed as the toxic triangle (Padilla et al., 2007), that focuses on how destructive leadership is co-created by a toxic system of bad leaders and susceptible followers …

From Bystanders To Upstanders: A Multi-Level Strategy To Combat Human Trafficking In Hospitality, Aili Wu, Wei Wei, Lu Zhang

ICHRIE Research Reports

Human trafficking, a prevalent hidden crime, continues to be a pressing concern in the hospitality industry. However, the effectiveness of existing anti-human trafficking programs in improving employee response behaviors remains unknown. This report evaluates the effectiveness of training messages to capture hospitality employees’ attention, facilitating empathy and willingness to help the victims. It further explores the facilitators and barriers influencing employees’ responses to human trafficking after training. The findings from this report provide a practical guide for hospitality practitioners to develop and refine ongoing training programs, strengthening employees’ commitment to combating human trafficking. Beyond general training, this report offers a …

From Answering Questions To Replacing Staff: Analyzing The Effect And Possibilities Of Artificial Intelligence On The Structure Of Organizations, Caleb J. Cissna

Honors Projects

Over the last several years artificial intelligence has risen in commonality, availability, knowledge and usage across multiple industries, including business firms and organizations. Terming the multitude of tasks that are completed by these machines “artificial intelligence” is somewhat dismissive – the broadness of the tasks is unmatched by most any other innovation within the 21^st century. The widespread nature of artificial intelligence today have advanced many organizations, with many using the technology to create competitive advantage for themselves in certain industries, while others have seen it level the competitive field between firms in a given industry. Following this research …

Risky Business For The Almighty Roi: Alternative Assets In Higher Education Endowments, Clayton Ellis

Education Policy and Leadership Theses and Dissertations

Higher education institutions (HEI) are heavily reliant on alternative revenue streams to mitigate rising operational costs. One alternative revenue source is the endowment, an aggegation of assets invested to support the institutional objectives of an HEI through generated income. Before the 21^st century, institutions have typically sought after more conservative investment strategies via traditional asset classes like bonds and equities. The growing financial obligations to educate students has led endowment managers to make a shift in their investment strategies towards alternative assets classes – private equity, venture capital, secondaries – in order to gain advantage in generating alpha (α) …

Ai Governance In The Gaming Industry: A Proposal For A Use Case Registry, Cesar D. Lozoya Martinez

Student Research

Artificial intelligence (AI) is increasingly integrated into everyday life. From customer service chatbots and marketing strategies to player protection tools and surveillance systems, casino operations are embracing the trend. However, without a systematic framework to track the current and emerging use cases across the industry, concerns about transparency, ethical use, and potential consumer harm continue to grow. Rather than aiming to establish binding regulatory practices for an industry and technology that are both quickly evolving, this policy brief advocates for the creation of an AI-use case registry. The registry would comprehensively track gaming companies that are using AI. The growing …

Matthew Kinnard, Matthew A. Kinnard M.S., Ph.D.

We Are NIH Oral History Project

No abstract provided.