Digital Commons Network^™

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Year-End Tax Planning For Individuals After The Tax Reform Act Of 1986, Christopher P. Mcconnell, Chris B. Parsons, Christine L. Courtnage, Jack M. Vaughan

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Toledo Private High Schools: An Analysis Of Marketing Strategies, Tegan Ruttencutter

Honors Projects

Having a better understanding of private education is vital in a country where research on private schools outside of school choice literature is limited. This research aims to gain a deeper understanding of the marketing strategies employed by Toledo private high schools, thereby enhancing our comprehension of the local education market and its broader implications. This study will delve into the websites of three prominent Toledo private high schools: one Catholic, one Christian/Religious, and one secular school. To better understand these websites and schools, marketing and education-related literature regarding marketing strategies and private education is reviewed. Additionally, to better understand …

The Impact Of High Deductible Health Plans On Mental Health Treatment, Kristian D. Dambrino, Laura Gray, R. David Phillippi

DNP Projects

Background and Rationale: High Deductible Health Plans (HDHPs) are designed to reduce overall healthcare spending by shifting more upfront costs to patients to discourage overutilization of care, yet HDHPs often increase financial burden, particularly in outpatient mental health care. Patients covered by HDHPs often face substantial out-of-pocket costs before reaching their deductible. This can lead to potential delays or discontinuation of psychiatric treatment. Financial transparency interventions by the mental health provider may mitigate these barriers through more-informed patient decision-making regarding payment options. This project evaluates the impact of a financial transparency intervention on reducing payment responsibility for HDHP patients in …

The Tax Adviser, Volume 17, Number 9, September 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Irs Provides Much Needed Guidance On Welfare Benefit Funds, Labh S. Hira, Paul Perry

Tax Adviser

No abstract provided.

Valuing Amortizable Intangible Assets: Are They Being Wasted?, Nicholas M. Florio, Frank J. Lagreca

Tax Adviser

No abstract provided.

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.

Corporate Governance And Environmental Citizenship In Global Hospitality: A Cross-National Empirical Study, Leonard A. Jackson

Faculty Articles

The hospitality industry’s global reach and resource-intensive operations have placed it under growing scrutiny for environmental impact. This empirical study examines how corporate governance influences corporate environmental citizenship (CEC) among eight major hotel companies across North America, Europe, and Asia from 2020 to 2023. Drawing on agency, stakeholder, institutional, and legitimacy theories, the study hypothesizes that stronger governance—measured by board independence, separation of CEO and Chair roles (non-duality), and ownership concentration—positively relates to environmental performance. A panel dataset of 32 firm-year observations is analyzed using regression models. The results show that higher board independence and greater ownership concentration are associated …

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

Tax Adviser

No abstract provided.

The Role Of Ai In Risk Management: Benefits, Challenges, And Adoption Strategies, Lukas Ludwig

Honors Projects in Information Systems and Analytics

This study explores the role of artificial intelligence (AI) in risk management, focusing on its integration within business operations. The primary objective of this research is to examine both the potential benefits and associated risks of adopting AI technologies, with a specific emphasis on data security, ethical concerns, and governance. A mixed methodology was employed, combining a comprehensive literature review on AI's applications and limitations with qualitative interviews conducted with professionals from various industries, including risk management, higher education, and IT development. The findings highlight key challenges in AI adoption, such as data privacy issues, bias in AI algorithms, and …

Game Changers: The Impact Of Female Representation In Sports Media On Girls' Youth Sport Participation, Kaci L. Huff

Undergraduate Theses

This thesis examines how female representation in sports media impacts girls' youth sport participation rates. Using a review of current literature and original enrollment data from local youth organizations, it reveals that limited and often stereotyped portrayals of female athletes contribute to lower participation and early dropout among girls. The study highlights how underrepresentation, especially of marginalized groups, reinforces harmful narratives that deter engagement. Solutions are proposed, including increasing inclusive media coverage and emphasizing athletic achievements over appearance. By reshaping media narratives, the sports industry can create more supportive environments and encourage greater youth sport participation among girls.

The Sound Of Disruption: The Effects Of Music Streaming Services And Technological Change On The Music Industry, Adam J. Kays

Honors Thesis

Technological changes within the music industry, particularly through streaming platforms like Spotify and Apple Music, have completely altered how artists and labels function in 2025. This thesis examines the change from physical to digital music consumption, the economic realities of streaming royalties, and the mental and physical effects on artists in the modern age. Additionally, this thesis will discuss the utilization of playlisting methods and algorithms, as well as how artists and labels utilize these new features to their advantage. Through this research, this study analyzes and criticizes the sustainability of music streaming models.

Examining The Economic Impact Of Jesus, Carter F. Slyker

Senior Honors Theses

This thesis examines the economic impact of the person of Jesus and applies economic theory to the historical and biblical accounts of his ministry on earth. The study will consider the social and economic conditions of the first century Roman Empire within the context of Judea and Galilee, while focusing on key issues including poverty, social hierarchy, and taxation. It will explore three primary aspects of Jesus’ ministry to assign economic impact: the crowds he drew, the miracles he performed, and the principles he taught. These acts challenged the societal and economic norms of that culture and positively impacted communities …

Harnessing Ai For Small Business Feasibility: A Paddleboard Guiding Venture In Winona, Minnesota, Grace M. Baden, Clay A. Craker, Isabella Howe, Patrick Wright, Andrew A. Regner

Research & Creative Achievement Day

This project explores the integration of artificial intelligence in constructing a feasibility study for a proposed paddleboard guiding business in Winona, Minnesota. Conducted as a six-week applied learning experience within the Commercial Recreation course, students systematically employed AI tools to develop a feasibility analyses, covering business concept development, market research, financial forecasting, and operational planning.

A core focus of this project was AI prompt engineering—students iteratively designed, tested, and refined AI-generated responses to improve the accuracy, clarity, and applicability of feasibility study components. The project also examined AI's efficiency in generating data-driven insights, its limitations in niche market research, and …

Swell: A Sustainable Surf Brand, Simon J. Pell

Research & Creative Achievement Day

Most boards in the surfing community that are made for performance are made with non-sustainable materials. Many boards use resin that is harmful to the environment through its curing and sanding process as it releases harmful chemicals into the air. They also use foams that release harmful chemicals into the air when they are produced, and they also do not break down when the board is disposed of. Overall, surfboards when produced using resin and foam are harmful for the environment from start to finish.

In the project, I will first do my research to find alternatives to the harmful …

Impact Of Humor Vs. Seriousness In Advertising: The Role Of Product Type In Consumer Recall And Purchase Behavior, Cian Ortega

Honors Theses

This study examines the effectiveness of humorous versus serious advertising tones across three different product categories, which are beverage, hygiene, and health/medicine. This is done by measuring their impact on a consumer’s brand/product recall, enjoyment, and purchase intent. Historically, humor has been related to positive emotional responses while seriousness has been associated with building trust and credibility. By using a within-subjects experimental-survey design, data were collected from seventy survey respondents who viewed humorous and serious advertisements across the three product categories (hygiene, beverage, and health/medicine and then evaluated each ad based on their agreement to statements relating to brand/product recall, …

Leadership In The Construction Industry: An Lmx Analysis, Jackson Wicker

Honors Projects

The purpose of this study is to research the different styles of leadership that are currently used in the construction industry and how LMX effects leaders and their employees relationships. This study seeks to try and answer the question of how different styles of leadership contribute to employee and leader relationships in the construction industry. This study uses content analysis in order to find major themes about LMX relationships and leadership styles and how they affect leader-follower relationships, and effectiveness in the construction industry.

2025 Acssc Program, Acssc Planning Committee

Annual Celebration for Student Scholarship and Creativity

No abstract provided.

Irs Limits The Benefit Of Fringes, Deborah Walker, Stephen Pennacchio

Tax Adviser

No abstract provided.

Measuring Market Sentiment Towards Ceo Incentives, Joshua C. Whitehead

Honors Theses

In the absence of agency issues, CEOs will act in the best interest of shareholders by maximizing firm value. Existing literature documents the individual agency of the CEO and how firms incentivize CEO behavior to align with shareholder interests. To study groups with varying initial incentives, I divide CEOs into internal and external origin to determine differences in compensation. This study then utilizes regressions to study the differences between candidate origin and corresponding incentive structure. I hypothesize that CEO profile influences compensation design to address candidate skills and agency costs, impacting firm value and market perception of CEO future value. …

The Enterprise Work Management Framework’S Impact On Organizational Effectiveness, Jessica J. Crowley

JWU Dissertations & Theses

Organizations need to be effective to stay relevant in a constantly changing environment (Mergel et al., 2019). No pre-existing theoretical frameworks provide leaders with a tested, holistic work management strategy that is proven to positively impact organizational effectiveness (Mergel et al., 2019). Without structured work management practices, organizations experience low levels of work visibility which translates into reactive decision-making and decreased organizational effectiveness (Burke, 2024).

The newly created Enterprise Work Management (EWM) framework provides leaders with a holistic work management strategy that is proven to positively impact organizational effectiveness. The findings from this study address a gap in organizational effectiveness …

From Doing Business To B-Ready: World Bank’S New Rankings Represent A Rebrand, Not A Revamp, Fernanda G. Nicola, Dhaisy Paredes Guzman

Popular Media

In 2021, the World Bank shut down one of its flagship projects: the Doing Business index, a global ranking system that measured how easy it was to start and run a business in 190 countries. It followed an independent investigation that found World Bank officials had manipulated the rankings to favor powerful countries, including China and Saudi Arabia. The scandal raised serious concerns about the use of global benchmarks to shape development policy. Now, the Bank is trying again. In October 2024, it launched its newest flagship report, Business Ready. The 2025 spring meeting of the World Bank and its …

Analyzing Northwest Ohio Industries And Utilizing The Shape Program To Increase Sustainable Practices, Abigail Stucker

Honors Projects

The purpose of this project is to dive deeper into the corporate perspective on sustainability and why manufacturing companies should take action on such an important topic. Is there a true balance for businesses between increasing profits and reducing waste? Why should businesses care about being branded as a sustainable company? What efforts do companies need to take to truly be branded as “sustainable?” These are questions that drove the research and development of this project. After looking into these guiding questions, this project develops a program to help monitor and measure the successful sustainability practices that various Northwest Ohio …

The Impact Of Globalization On Human Resources Policy And Performance, Katherine H. Alford

Senior Honors Theses

Globalization is a rapidly growing phenomenon that impacts individuals, governments, and businesses. Businesses develop and run on polices implemented through HR and employee performance that drives efficiency. Therefore, the relationship between these two topics is vital to understand the adaptations that need to be made and why. Changes can be made on both a macro and micro level addressing each area of concern. Addressing the issue is the first step followed by implementation into HR polices through the employee handbook.

Corporate Social Responsibility: Are There Financial Incentives?, Ashlyn Ryan

Economics Honors Projects

In the early 2000s, consumer trends increasingly influenced corporations to engage in Corporate Social Responsibility (CSR). More recently, however, this trend has shown signs of reversing, which is puzzling, given that engagement in CSR may lead to enhanced company financial performance through channels of competitive advantage or risk reduction. Using event study methods, I analyze how investors respond to signals in the form of third-party recognitions for companies’ CSR activities. Third-party recognitions, may provide new information, altering investor behaviors and decision making. I find no statistically significant relationship between the announcement of these recognitions and either abnormal stock returns or …

When The Going Gets Tough: How Multinationals And Local Companies Used Dynamic Capabilities During Pandemic, Maha Barry, Ashar Saleem

Business Review

This study uses dynamic capability (DC) lens to explore how multinational companies (MNCs) and their local competitors make use of DCs during pandemic to achieve competitive advantage. The paper deploys a qualitative research methodology and collects primary and secondary data from 8 companies (4 MNCs, 4 Locals) in the pharmaceutical industry of Pakistan. We find that multinationals and local companies rely on different sets of DC to effectively deal with the pandemic. While multinationals make use of branding, alliancing and effective deployment of their R&D capability, locals deployed seizing, reconfiguration and strong external relationship better. In the immediate aftermath of …

Determinants For Green Procurement Practices In Public Procurement Management In Tanzania, Yohana Arsen Rutaba

Business Review

This study was carried out conducted to ascertain the determinants for green procurement practices in public procurement management in Tanzania. The research study employed mixed-methods approach and used descriptive analysis. Multiple linear regression analysis was employed to establish the relationship between the variables. The study used a sample size of 200 participants obtained using Cochran formula of unknown population. The sample size composed of public procurement officers and practitioners from different government agencies and organization in Mainland Tanzania. From descriotive analysis it shows that the level of implementation of green procurement practices is still very low in public procurement. The …