Digital Commons Network^™

Oct. 2026 - Dentistry And The Law: Dealing With An Unlicensed Employee, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column addresses the severe regulatory and legal risks of employing a dental hygienist whose license has lapsed. MDA Legal Counsel explains that under Michigan law (MCL 333.16222(1)), licensed health care professionals are mandatory reporters and must notify the Michigan Department of Licensing and Regulatory Affairs (LARA) upon learning of unlicensed practice. Continuing to employ an unlicensed hygienist exposes the dental practice to administrative sanctions, loss of licensure, and liability. Practice owners are advised to verify employee licenses regularly and screen for unresolved administrative complaints

J Mich Dent Assoc Oct. 2026

The Journal of the Michigan Dental Association

The October 2026 issue of the Journal of the Michigan Dental Association highlights advocacy, leadership, clinical practice, and practice management for Michigan dentists. The cover story examines how MDA advocacy led to the passage of Senate Bill 105, prohibiting forced virtual credit card transaction fees. Features include a profile on Dr. Raymond Gist, first Black ADA president; clinical guidance on caries management with Dr. Melissa Seibert; insights from the LEAD leadership program; and surgical mindfulness by Dr. Anish Gupta. Regular departments cover unlicensed employee legalities, supporting caregiver employees, open health insurance enrollment, and MDA organizational updates.

Volume 29, Issue 1 Full Contents

Midwest Social Sciences Journal

No abstract provided.

Transfer Pricing Dispute Resolution: How Feasible Is The Implementation Of Safe Harbors In Indonesia?, Daniel Edgar Hirasma Saragi, Antonius Ragil Kuncoro

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to explore the feasibility of implementing safe harbors in transfer pricing regulations in Indonesia. Safe harbors are alternative tax policies for taxpayers on specific transactions, which can exempt them from general provisions if meets certain specific regulations set by the tax authority (United Nations, 2017). Using a qualitative methodology, this study explores data from various literature and the results of interviews with experts in the field of transfer pricing. Moreover, this research utilizes interpretative paradigm, inductive approach, and descriptive study. With the help of NVIVO software, the researcher conducted a thematic analysis of the data obtained. This …

J Mich Dent Assoc Sept. 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The September 2026 (Volume 108, No. 9) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

This full compilation of the September 2026 Journal of the Michigan Dental Association features the deans' reports from the …

Moral Issues In Business, Andre Dobronic Parola

Open Educational Resources

In this course students will initially be introduced to different ethical theories as well as two different theories of justice. Subsequently—following an introduction to basic economical ideas concerning the place of businesses and corporations in modern capitalistic society—various questions specific to business ethics will be taken up. Topics will include: arguments for and against the stakeholder theory of business ethics; corporate social responsibility; the problem of sex-based discrimination in the workplace-setting; business and the environment; globalisation; and lying in business negotiations.

J Mich Dent Assoc August 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The August 2026 (Volume 108, No. 8) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The August 2026 issue of the Journal of the Michigan Dental Association explores clinical, professional, legal, leadership, and public …

Operational Agency: A Permeable Legal Fiction For Tracing Culpability In Ai Systems, Anirban Mukherjee, Hannah H. Chang

Research Collection Lee Kong Chian School Of Business

Modern artificial intelligence (AI) systems act with a high degree of independence yet lack legal personhood—a paradox that fractures doctrines grounded in human-centric notions of mens rea and actus reus. This Article introduces Operational Agency (OA)—a permeable legal fiction structured as an ex post evidentiary framework—and Operational Agency Graph (OAG)—a tool for mapping causal interactions among human actors, organizations, and AI systems. OA evaluates an AI’s observable operational characteristics: its goal-directedness (as a proxy for intent), predictive processing (as a proxy for foresight), and safety architecture (as a proxy for standard of care). OAG operationalizes that analysis by embedding these …

Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu

Business Management Review

This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …

J Mich Dent Assoc June 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The June 2026 (Volume 108, No. 6) issue of the Journal is published in digital format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The June 2026 issue of the Journal of the Michigan Dental Association provides association updates, legal advice, and clinical …

Bridging The Justice Gap: A Comparative Study Of Legal Aid Marketing In Canada, Australia, And The United States, Farah O. Haq

Student Theses and Dissertations

Access to justice remains a central challenge across legal systems, particularly for immigrants and refugees, Indigenous communities, and survivors of domestic violence. While legal aid organizations play a critical role in bridging this gap, their effectiveness increasingly depends on how clearly and compassionately they communicate legal information online to their target audience. This thesis conducts a comparative content analysis of nine nonprofit legal aid organizations in the United States, Canada, and Australia, three countries united by a common law tradition but divided by the communication barriers their communities face, examining 180 social media posts and nine websites through the lens …

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.

Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion

Dissertations

Activist burnout has been identified as one of the greatest threats to social movement sustainability, and the lived experience of paid immigrant rights activists remains undertheorized. This narrative inquiry explored activist burnout among 10 San Diego County immigrant rights activists, revealing how this community understands burnout, what factors contribute to its production, and how activists sustain themselves within it. Using Clandinin and Connelly’s (2000) narrative inquiry methodology, the researcher conducted in-depth individual interviews with ten activists representing a range of intersectional identities and roles. Narrative profiles were analyzed through holistic narrative reading, narrative reporting, structural and emergent coding, and cross-narrative …

Artrepreneurs & Business Survival: Bridging The Gap To Creative Success, Ryan Michael Moore

Masters Theses

Artrepreneurs — freelance artists and small studio owners within creative industries — frequently lack training in essential business management skills in financial management, client pipeline development, and business sustainability. These factors exacerbate already statistically high business failure rates, adding to the burdens experienced by creative entrepreneurs. Conventional wisdom and guidance for entrepreneurs is found in experience-based advice from books, blogs and business mentors. While these offer valuable insights, the lack of data-driven advice highlights an opportunity to close the knowledge gap. This research investigates visually engaging educational systems to guide the creation of new visual solutions which address these challenges. …

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci

Tax Adviser

No abstract provided.

Topics In Accounting: A Case-Based Analysis, Forrest B. Foster

Honors Theses

This body of work is representative of materials produced through the Accountancy Practicum course, under the advisement and supervision of Dr. Victoria Dickinson. This course allows students in the Patterson School of Accountancy to complete their thesis requirement for the Sally McDonnell Barksdale Honors College through a series of case studies, primarily covering current topics in the accounting industry. The six case studies completed through this course cover a variety of accounting topics that are new or controversial, including the Corporate Transparency Act and the effects of the current political administration on the financial statements of food companions. Additionally, some …

J Mich Dent Assoc May 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The May 2026 (Volume 108, No. 5) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The May 2026 issue of the MDA Journal introduces Dr. Melanie Mayberry as the new association president, highlighting her …

Dentistry And The Law: The Importance Of Termination Rights, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column explores the legal importance of termination rights in contracts with dental product suppliers. It explains that termination provisions—including notice periods and termination fees—must be carefully negotiated upfront, as they are generally enforceable once signed. The author clarifies that large termination fees may be deemed unenforceable penalties if they do not reasonably approximate actual losses. The article advises dentists to shop around for favorable contract terms and seek explanations for restrictive clauses.

Rethinking Ngo Sustainability: A Framework For Developing Support Structures Beyond Traditional Donations And Grants, Angie Holzer, Jackson Cooper

Journal of Nonprofit Innovation

This thought paper examines the growing instability of traditional funding streams in the global nonprofit sector and argues for a fundamental shift in how sustainability is conceptualized. Moving beyond a narrow focus on financial capital, the paper introduces a practical framework of five interconnected resource types—financial, material, human, knowledge, and network resources—supported by a sixth foundational element, relational capital, or trust. Drawing on examples and applied models, the authors demonstrate how nonprofits can strengthen resilience and long-term impact by intentionally leveraging diverse and often underutilized forms of support. The paper also highlights the evolving role of board members, emphasizing the …

Gentrification, Poverty, And Investors’ Influence On Vulnerable Populations: A Market Perspective Case Study, Doreen E. Sams, Mary K. Rickard, Aruna Sadasivan

Atlantic Marketing Association Proceedings

No abstract provided.

Yes, Dentists (And The Mda) Are Subject To Antitrust Law, Daniel Schulte Jd

The Journal of the Michigan Dental Association

MDA Legal Counsel Dan Schulte provides a critical overview of how antitrust laws apply to individual dentists and professional associations. The article defines illegal activities such as price-fixing, group boycotts, and market allocation, explaining that even informal agreements among competitors can trigger prosecution by the FTC or DOJ. Schulte advises dentists to avoid discussing fees or participation in dental plans with peers at meetings. The document distinguishes between "per se" violations and the "rule of reason" analysis, emphasizing that transparency and independent business decisions are essential to avoid severe legal penalties.

Answering Your Most-Asked Dental Benefit Questions, William Sullivan Jd, James Budd Mpp

The Journal of the Michigan Dental Association

This column examines the increasing federal scrutiny of non-compete agreements by the Federal Trade Commission (FTC). It notes that both the Trump and Biden administrations have prioritized curtailing the misuse of these agreements, particularly in healthcare. The article provides practical steps for employers to audit existing agreements for reasonableness and individualization. It encourages exploring alternatives such as non-solicitation and confidentiality clauses and stresses the importance of documenting the legitimate business interests that justify any remaining non-compete requirements to withstand future regulatory scrutiny.

Considering Barriers To Funding Fiscal Sponsorship: Insights From Sponsor And Project Leaders, Elliot M. Zettas, Todd L. Ely, Fredrik O. Andersson

The Foundation Review

This study explores barriers to funding fiscal sponsorship based on interviews with 68 leaders of sponsors and sponsored projects. Findings reveal that funders’ limited understanding and restrictive policies contribute to negative sentiment and reduced grant access for sponsored initiatives.

Despite fiscal sponsorship’s administrative efficiencies and mission-focused benefits, funders often perceive sponsored projects as less legitimate, misunderstand sponsor roles, and resist covering sponsor cost allocations when framed as fees. Structural complexities — such as shared EINs and geographic mismatches — further impede eligibility for funding.

This article concludes with actionable recommendations for funders and sponsors, including staff education, updated grant guidelines, …

Patents In Paradise: The Evolution Of Patent Law In The Cayman Islands, Andrew W. Torrance, Andrew P. Morriss, Lisa C. Friedman

Journal of Intellectual Property Law

This study examines the Cayman Islands’ unique position in the global intellectual property (IP) landscape, contrasting its success as an exporter of financial and legal services with the inherently domestic nature of patent protection. We hypothesize that due to this limitation, the Cayman Islands functions as a strategic, cost-effective jurisdiction for augmenting patent protection initially obtained elsewhere. Our research provides the first comprehensive analysis of Caymanian patents, and through a quantitative examination of patent family data—including filing trends, economic valuation, geographic distribution, and assignee profiles—we find strong empirical evidence to support this thesis.
Our findings reveal a disproportionate presence of …

Structuring A Practice Sale: The Basics, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column provides an overview of the basic structures involved in selling a dental practice. It distinguishes between equity interest sales, which often favor sellers through capital gains treatment and liability transfers, and asset sales, which buyers generally prefer to avoid liabilities and gain tax depreciation benefits. The author discusses the role of a Letter of Intent, the importance of due diligence, and professional valuation, urging practitioners to assemble a team of specialized legal and financial advisors.

Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang

Research Collection School Of Accountancy

Using audit hours from firms listed on the Korea Exchange as a direct proxy for audit effort, this study examines whether non-audit services (NAS) purchased from audit firms improve audit efficiency. Our results reveal that the ratio of NAS fees to total fees paid to audit firms is associated with lower audit hours and audit fees, but it is not significantly related to audit billing rates. The reduction in audit effort associated with NAS is more pronounced when NAS provided are audit-related, and for clients who hire Big 4 auditors, have short-tenured auditors, and report a profit. Further, using path …

Top Documenting Mistakes To Avoid: Reduce Your Risk Of A Malpractice Case, Jeff Spindler Mda Ifg, Lynda Farnen Jd

The Journal of the Michigan Dental Association

This month’s cover story addresses the critical importance of accurate patient records in reducing the risk of malpractice suits and Board of Dentistry discipline. It identifies common documenting errors, such as charting only abnormal findings, failing to identify the specific treatment provider, and omitting treatment discussions or drug administration details. The authors emphasize that documentation is a team-wide responsibility and offer guidance on correcting errors and adhering to record retention requirements.

Project Learn Strategic Analysis, Kendall Hegan, Hunter Kay, Abigail Miller, Rina Xayasy

Williams Honors College, Honors Research Projects

The strategic analysis of Project LEARN seeks to analyze the background, purpose, internal structures, and external factors of the organization. After further analysis the team will propose strategic recommendations backed by academic research and concepts learned throughout the strategic management course. Through consistent personal communication and documents provided by the Project LEARN staff the team will develop an in-depth analysis that seeks to add creative new initiatives as well as highlighting the current core competencies of the organization.