Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Business

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 31 - 60 of 1230

Full-Text Articles in Entire DC Network

Is Being A Shareholder ‘In Name Only’ A Problem?, Daniel Schulte Jd Jan 2026

Is Being A Shareholder ‘In Name Only’ A Problem?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column addresses the legal risks for Michigan dentists entering "shareholder in name only" agreements with non-dentist entities. Michigan law requires dental practices to be owned by licensed dentists to ensure professional control over public healthcare. Arrangements where management companies or manufacturers can reclaim stock for a nominal fee effectively strip the dentist of true ownership. This lack of control can lead to ethical conflicts, such as pressure to sell specific appliances regardless of professional judgment. Engaging in such schemes may endanger a dentist's license by thwarting state laws intended to protect clinical independence.


Timing Whistleblowing, Andrew K. Jennings Jan 2026

Timing Whistleblowing, Andrew K. Jennings

Faculty Articles

Whistleblower programs (WBPs) expose hidden corporate wrongdoing. They do so by offering retaliation protection and financial bounties to those who bring original information to law enforcement about unseen, and often complex, misconduct. Under a standard account, whistleblowing serves the public interest by increasing the ex post detection of illegal activity and the ex ante risk of its exposure. That standard view—which centers whistleblowing on detecting wrongdoing—is incomplete, however. To present a fuller view, this Article introduces a complementary model that refocuses whistleblowing as preventing wrongdoing. Working together, these models show that a WBP can do more than enable detection at …


The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz Dec 2025

Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper Dec 2025

Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper

Tax Adviser

No abstract provided.


Fee Policies In Tax Practice, William L. Raby Dec 2025

Fee Policies In Tax Practice, William L. Raby

Tax Adviser

No abstract provided.


Tax Trends, Eugene S. Linett Dec 2025

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: “Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations”, Herbert Finkston Dec 2025

Professions At Work: “Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations”, Herbert Finkston

Tax Adviser

No abstract provided.


Dentistry And The Law: Miscellaneous Questions About Dental Records, Daniel Schulte Jd Dec 2025

Dentistry And The Law: Miscellaneous Questions About Dental Records, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column addresses the legal requirements surrounding dental records. Dentists must furnish copies of records to patients or those acting on their behalf (with signed consent), but the original records should always be retained by the treating dentist. Patient information regarding care and treatment is confidential and privileged; disclosure requires written patient consent unless specific legal exceptions apply, such as court orders, defense of a claim, or HIPAA compliance for treatment, payment, or healthcare operations. Dentists must also obtain a signed release from the patient (or guardian for minors) before displaying "before and after" photos for commercial use to avoid …


Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin Nov 2025

Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin

Tax Adviser

No abstract provided.


Washington Report: The Taxpayers’ Bill Of Rights, Joel M. Forster Nov 2025

Washington Report: The Taxpayers’ Bill Of Rights, Joel M. Forster

Tax Adviser

No abstract provided.


Toward Certifying Tax Specialists In Law And Accounting, Barry C. Broden, Jerome S. Horvitz Nov 2025

Toward Certifying Tax Specialists In Law And Accounting, Barry C. Broden, Jerome S. Horvitz

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 6, June 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 6, June 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Professional Corporations Revisited (After The Employee Retirement Income Security Act Of 1974) A, Arthur Kalish, Patricia G. Lewis Nov 2025

Professional Corporations Revisited (After The Employee Retirement Income Security Act Of 1974) A, Arthur Kalish, Patricia G. Lewis

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


J Mich Dent Assoc November 2025 Nov 2025

J Mich Dent Assoc November 2025

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+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The November 2025 (Volume 107, No. 11) issue of the Journal is published in both hard copy and with a digital-only format to provide updates and insights for Michigan's oral health community and MDA members. Print editions will resume in November.

The November issue focuses on membership along with a reprinted clinical article on the Oral Manifestations …


Dentistry And The Law: There Will Be No Ban On Covenants Not To Compete, Daniel Schulte Jd Nov 2025

Dentistry And The Law: There Will Be No Ban On Covenants Not To Compete, Daniel Schulte Jd

The Journal of the Michigan Dental Association

The Federal Trade Commission (FTC) voted on September 5, 2025, to accept a federal court ruling that it had exceeded its authority in proposing a ban on covenants not to compete (CNTCs), ending two-and-a-half years of speculation. Consequently, the enforceability of CNTCs will primarily be determined by Michigan statutory and common law. Guidelines for drafting enforceable CNTCs include setting a reasonable term, typically two years or less for employees, though purchase agreements may allow up to five years. The restricted geographic territory must be limited to what is necessary to protect the practice’s current patient population, such as a 10-mile …


Beware The Esop: A Cautionary Tale, Herbert A. Huene Oct 2025

Beware The Esop: A Cautionary Tale, Herbert A. Huene

Tax Adviser

No abstract provided.


Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados Oct 2025

Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados

Engaged Management ReView

This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …


Tax Trends, E. S. Linett Oct 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Joel M. Forster Oct 2025

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 7, Number 5, May 1976, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 7, Number 5, May 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Erisa Implications For Fringe Benefit Programs, Lionel Chan Oct 2025

Erisa Implications For Fringe Benefit Programs, Lionel Chan

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Oct 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Oct 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Disclosure Or Use Of Tax Return Information, Joel Forster Oct 2025

Professions At Work: Disclosure Or Use Of Tax Return Information, Joel Forster

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 4, Number 1, January 1973, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 4, Number 1, January 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.