Digital Commons Network^™

Thumbtax, Peter J. Gavagan

Tax Adviser

No abstract provided.

Tax Clinic, Morris Engel

Tax Adviser

No abstract provided.

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

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.

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

Subject Index 12 Months Ended June 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Identifying Best Practices In Small Business Meetings: An Importance-Performance Gap Analysis, Ashley R. Euritt, Nick J. Johnston

Human Nutrition and Hospitality Management Undergraduate Honors Theses

Meetings are crucial for small businesses, yet many struggle to plan them effectively due to limited resources. This study examines the gap between the perceived importance and actual performance of 14 meeting planning attributes in small businesses. Through an online survey and Importance-Performance Analysis (IPA), the study finds that attributes such as setting SMART goals and having employees arrive on time and engage before meetings are highly valued but underperformed. The study also emphasizes the importance of leadership, communication, and technology skills for successful meeting planning. The 5 Ps framework (Purpose, Participants, Planning, Participation, Perspective) is studied to evaluate the …

Garver, Lucas G. Ortiz

Accounting Undergraduate Honors Theses

This thesis is a summary of my two-year internship at Garver, an engineering firm headquartered in North Little Rock, Arkansas. I interned with the finance department in the North Little Rock office. During my time with Garver, I gained an abundance of technical experience in the accounting field, as well as invaluable networking and professional development skills.

Exploratory Study On Factors That Impact Job Embeddedness For Northeast Government And Commercial Aerospace Procurement Specialists, Nicholas Alaimo

Theses and Dissertations

This qualitative study examined job embeddedness theory and its impact on commercial and government aerospace procurement professionals in the Northeast United States. The research sought to understand the factors that influence why these professionals remain in their positions and what elements contribute to improved job performance. Job embeddedness theory explains employee retention through three key factors: perceived fit within their role, perceived links to organizational culture, and perceived sacrifices that would result from leaving.

The study identified six main themes. First, the research found both similarities and differences in how aerospace procurement specialists connect with aerospace culture in government subcontracting …

Exploration, Exploitation, And Financial Performance: The Long-Term Advantages Of Ambidextrous Companies, Georgi Aleksandrov Kirov

Theses and Dissertations

Researchers have advanced ambidexterity as an effective organizational strategy to cope with environmental and technological change. The use of divergent and incompatible core construct conceptualizations, overreliance on cross-sectional and perceptual performance measures, and persistent scarcity of longitudinal examinations have undermined empirical conclusions that ambidexterity works. This study seeks to ascertain whether ambidexterity enhances long-term financial performance under environmental conditions of munificence, dynamism, and external potential slack.

The study deploys a novel operationalization of the ambidexterity concept and develops company portfolios to compare the financial results of ambidextrous firms and their rivals. Based on a 25-year data set, the research finds …

J Mich Dent Assoc May 2025

The Journal of the Michigan Dental Association

The Journal of the Michigan Dental Association is published digitally each month through ADA Commons, reaching 166 countries and accumulating over 35,800 downloads. This extensive reach provides news, information, and features about Michigan dentistry, our state's oral health community, and the MDA's 6,200+ members. It serves as the main publication for connecting with Michigan dentists.

The May issue features:

• An informative interview with Dr. Cheri Newman, the MDA’s new president.
• A feature article from Delta Dental on the utilization of dental services pre- and post-COVID-19 and how the continuing decline in the utilization of restorative services may impact plan design. …

Caterpillar Strategic Audit, Tyler Vander Woude, Grant Kingston, Kaiden Bedient, Drew Shafer

Honors Program: Senior Projects (Public)

This strategic audit evaluates Caterpillar Inc.'s business-level and corporate-level strategies, examining how the company maintains its competitive advantage in the heavy machinery and industrial equipment sectors. The research focuses on Caterpillar's hybrid approach, combining differentiation and cost leadership strategies to offer high-quality, durable products while optimizing costs through technological innovation, supply chain efficiencies, and product longevity. The methodology for this audit includes a comprehensive internal and external analysis, incorporating frameworks such as SWOT, PESTEL, VRIO, and Porter’s Five Forces. Additionally, Caterpillar’s strategic initiatives in vertical and horizontal integration, governance structure, and financial performance were assessed. The research also explores the …

The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano

Tax Adviser

No abstract provided.

Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Evolution Of Buyer Representation: Factors Reshaping Real Estate Transactions In The Boston Area, Hunter Wolters

Honors Projects in Management

This study investigates the evolving factors influencing real estate buyers' decisions to engage with real estate agents in the Boston area. By focusing on agent characteristics, legal considerations, market trends, and technological advancements, this research aims to understand how these elements are reshaping the role of buyer agents. As factors reshaping buyer’s decisions in real estate transactions remain fluid especially in the wake of the NAR Settlement, this study will research current opinions of both homebuyers and real estate agents. The objective is to provide insights into the shifting standards of buyer representation in the real estate industry and their …

Indiana Bond Bank: Financing Road Infrastructure And Equipment, Marisa Weimer, Jacob Blasdel, Ron Mangus

Purdue Road School

Learn how the Indiana Bond Bank can support your community’s road projects through innovative financing solutions. This session will explore project and equipment financing options, fuel price protection strategies, and other resources designed to help municipalities fund road infrastructure improvements, maintenance, and expansions. Discover how to make the most of these financial tools to keep your community’s roads safe, reliable, and well-maintained.

Determinants Of Interorganizational Employee Mobility: Systematic Literature Review, Iva Zdrilić, Petra Došenović Bonča, Darija Aleksić

Economic and Business Review

This article provides a comprehensive overview of the determinants of interorganizational employee mobility and proposes their multilevel typology across different sectors and industries. We conduct a systematic literature review of 158 papers in this field. Our results show that some determinants of employee mobility also appear as mobility effects, closing the ``determinants–interorganizational employee mobility–effects'' circle. They also show a hierarchy among mobility determinants, different types of interorganizational mobility, and different effects when mobility occurs between competing and cooperating organizations. This study primarily contributes to the career development literature, which recognizes interorganizational mobility as the primary mechanism for achieving individual work–life …

The Market Value Of Partisan Balance, Brian D. Feinstein, Daniel J. Hemel

Northwestern University Law Review

For the past century, Delaware’s constitution has provided that no more than a bare majority of judges on the state’s courts may hail from the same political party. Some scholars and jurists theorize that Delaware’s commitment to a politically balanced judiciary increases the state’s attractiveness to out-of-state corporations and adds value to Delaware-chartered firms. These claims echo a larger literature in law and the social sciences positing that ideological diversity improves decisional quality. Recently, a series of federal court decisions in the case of Adams v. Carney put these claims to the test. In December 2017, a federal district court …

Augmenting Legal Expertise: The Role Of Ai In Enhancing Human Capabilities In Legal Services

Communications of the IIMA

This study explores the dynamics of digital transformation within the legal services

industry, focusing on the integration of artificial intelligence (AI) to augment

human capabilities. By examining the interplay between institutional norms and

technological innovations, this research aims to understand how AI disrupts

traditional legal practices while maintaining ethical standards and promoting

equitable access to justice. Employing a qualitative content analysis, this research

analyzes data from international news sources spanning April 2011 to March 2021.

The study examines the roles of key industry actors, identifies barriers to digital

adoption, and explores the implications of digitalization for competition within the

legal …

Employee Benefit Plan Audits: Knowledge Spillover For Improving Quality, Lisa Ann Nash

Theses, Dissertations and Capstones

This study provides a unique glimpse into the work of non-BigN accounting firms offering Employee Benefit Plan (EBP) audit services for single employer defined contribution plans. The study examines knowledge spillover from joint services and EBP auditor specialization to improve EBP audit quality. EBPs often incur low-quality audits, resulting in penalties assessed by the Department of Labor (DOL) for deficiencies. Companies may feel a sense of comfort hiring the same auditor they used for their company financial statements, but the EBP audits require the auditor to possess specialized knowledge beyond the requirements for the financial statements to confirm compliance with …

Foundations Of Business, 2nd Edition, Holly Jackson

Open and Affordable Course Content at VCU

No abstract provided.

Legal Expertise And The Litigation Risk From Carbon Emissions, Mahmud Rahman

Accounting Dissertations - Archive

The increasing frequency of climate-related litigation presents significant risks for high-emitting firms, leading many to adopt strategies that reduce legal exposure and associated costs. General Counsel (GC), due to their legal expertise, are increasingly integrated into top management to help firms navigate this complex regulatory environment. Using an ordered logit model, this study finds that firms with higher greenhouse gas (GHG) emissions are more likely to have a GC to their executive team. The presence of a GC in top management leads to a lower likelihood of the firm being fined for violations as well as lower penalties of federal …

The Causes And Impact Of Evictions In Southern Nevada, Mohit Pande

Student Research

As the Southern Nevada region continues to quickly grow, evictions have become a structural feature of the region’s rental market. The region has one of the highest eviction filing rates in the country and this trend has continued to increase in the wake of the Covid-19 pandemic. This paper examines the availability of market-rate affordable housing and the expansion of subsidized affordable housing to understand how the local housing conditions contribute to the number of evictions in Southern Nevada. Additionally, the paper studies local legal processes, such as the summary eviction system and habitability procedures, to understand the relationship between …

Scaling Social Impact Bonds In The United States: Barriers, Incentives, And Policy Solutions, Angelique M. Rivanis

CMC Senior Theses

Social Impact Bonds (SIBs) are a form of outcomes-based financing that fund social programs by shifting financial risk from the government to private investors. While SIBs have gained international traction, their long-term viability in the United States depends on structural reforms. This thesis examines two completed U.S. SIB projects, Rikers Island in New York and the Just-in-Reach project in Los Angeles, through an analysis of their design, implementation, and outcomes. While both projects focus on criminal justice, they provide context about the scalability of SIBs across multiple social policy areas.The three primary constraints are high transaction costs, limited investor interest, …

Maine Law Magazine - Issue No. 99, University Of Maine School Of Law

Maine Law Magazine

• A Letter from the Dean
• Alaskan residents granted resident tuition status at Maine Law
• ‘I wasn’t doing it alone’: Students find mentorship and direction in Maine Law’s 3+3 Program
• A Place to Call Home: Three journal symposium addresses housing crisis in Maine and beyond
• Maine Law community honors founding Dean Edward Godfrey’s lasting legacy
• How Maine Law’s Economic Justice Fellowship is Shaping the Next Generation of Advocates
• New fellowship broadens scope and reach of Maine Law’s Refugee and Human Rights Clinic
• The Clinics at Maine Law: Renamed to Reflect Our Expansive Reach
• Prisoners’ Assistance Clinic - Providing Much Needed Access …