Digital Commons Network^™

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Fee Policies In Tax Practice, William L. Raby

Tax Adviser

No abstract provided.

Profit & Loss: A Narrative Inquiry Into The Salience Of The Black Male Experience In Top-Tier U.S. Mba Programs, Craig Woodward

Seton Hall University Dissertations and Theses (ETDs)

This study aimed to explore the educational, cultural, and personal challenges faced by Black males in MBA programs and to identify factors that aid their persistence in completing their degrees. The research design employed a qualitative approach to narrative inquiry as its methodology, using one-on-one semi-structured interviews. The study used resilience theory as its theoretical framework, approaching it from both an academic and psychological perspective. Respondents were recruited from the top 50 MBA programs in the United States according to the 2023 edition of U.S News and World Report (2024). There were a total of 15 African American respondents who …

Markets We Thought We Knew, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

Markets We Thought We Knew explores the evolving nature of markets and how they shape—and are shaped by—consumer behavior. From essential life necessities such as water to everyday commodities and products including locally sourced foods, this book covers a variety of topics and invites readers to examine a diverse range of markets through a reflective lens. By revisiting past market dynamics and real-world examples, readers are encouraged to rethink how preferences are formed, how opinions shift over time, and how value is assigned—sometimes in unexpected ways. What insights might you gather from a deeper understanding of local and global markets, …

Advancing Cybersecurity Practice: Explainable Machine Learning For Network Intrusion Detection, Adam Grabowski, Shengjie Xu

Journal of Cybersecurity Education, Research and Practice

This research investigates explainable artificial intelligence (XAI) integration within machine learning (ML)-based intrusion detection systems (IDS), focusing on distinguishing malicious from benign network activities. We employed Random Forest and XGBoost models evaluated on widely recognized datasets, including NSL-KDD and UNSW-NB15, using both binary and multi-class classification tasks. The objective was to enhance cybersecurity operations through improved model transparency and interpretability. By integrating SHAP (SHapley Additive exPlanations) and LIME (Local Interpretable Model-Agnostic Explanations), the study offers comprehensive global and local insights into model decision-making processes. Results demonstrate SHAP's effectiveness in providing a broad, dataset-wide understanding of feature interactions and importance, while …

The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Final Accumulation Trust Regulations: Explained, Evaluated And Exemplified, Bernard Barnett

Tax Adviser

No abstract provided.

Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim

Health, Exercise, and Sports Sciences ETDs

This study developed a prediction model of judicial outcomes in fitness exercise-related injury lawsuits to identify key factors influencing fitness centers’ success in litigation. Using 209 U.S. court cases from Westlaw, Phase One employed text mining and content analysis to identify legal variables. Phase Two applied descriptive statistics and multiple logistic regression to evaluate the combined influence of these variables on judicial outcomes. For the multiple logistic regression analysis, the sample size was reduced to 184 cases after excluding 25 remanded cases.

Results showed that victim behavior, hazardous facility conditions, and enforceable waivers or exculpatory clause defenses significantly predicted judicial …

Do Stakeholders Benefit From Green Bonds Denominated In Euro? Evidence From Global Greenium, Piotr Jaworski

Journal of Banking and Financial Economics

The aim of this paper is to estimate the greenium in the financial debt market, calculated as the difference between the yield of green bonds and conventional bonds with the same type of with respect to euro-denominated bonds, type of the debt security, type of issuers, and maturity. The hypothesis is The greenium for the euro-denominated bonds does exist. For the analysis, yield curves for green bonds and conventional bonds were built. It employed the yield curve methodology proposed by Nelson Siegel Svensson. Statistical tests on greenium were also prepared. Daily data were collected from the Refinitiv Eikon database, covering …

Forecasting Aviation Carbon Emissions With Tree-Based Machine Learning: A Case Study Of Turkish Airlines Operational Data, Demet Dağlı Phd, Ednan Ayvaz Phd

International Journal of Aviation, Aeronautics, and Aerospace

The global aviation industry plays a critical role in economic development and international connectivity. However, it also contributes significantly to environmental challenges, particularly through fuel consumption and carbon emissions. The aviation sector is responsible for approximately 1–2% of global CO₂ emissions, and its environmental impact is expected to increase substantially by 2050. This study proposes a machine learning (ML)-based decision support framework to forecast carbon emissions in the airline sector. Using Turkish Airlines’ quarterly operational data from 2008 to 2023, Decision Trees, Random Forest, XGBoost, and Extra Trees models were applied to predict carbon emissions. Key variables include revenue passenger …

The Tax Adviser, Volume 3, Number 5, May 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Income Tax Evasion And Other Fraud Problems-The Judicial Process (Part Ii), Bruce I. Hochman

Tax Adviser

No abstract provided.

Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman

Tax Adviser

No abstract provided.

Exploring The Relationship Between Entrepreneurial Ambidexterity And Academic Performance: The Moderating Role Of Digital Capabilities: Evidence From Public Universities Of Duhok Governance, Kurdistan Of Iraq, Zeravan Abdulrahman Omar

Arab Economic and Business Journal

This study examines the impact of entrepreneurial ambidexterity, and the synchronization of exploratory and exploitative activities, on academic performance in university departments, and the role of digital capabilities in moderating this impact. Using a descriptive analytical approach, a questionnaire was distributed to 145 department heads at public universities in Duhok Governorate, Kurdistan Region of Iraq. The data were validated using SPSS version 29 and SmartPLS 4.1.1, both of which confirmed the study's hypotheses. The results revealed a direct, statistically significant, positive correlation between entrepreneurial ambidexterity and departmental academic performance. Furthermore, digital capabilities were found to have a significant positive performance-modifying …

The Tax Adviser, Volume 3, Number 3, March 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Small Tax Case Procedures In The United States Tax Court, Howard A. Dawson Jr.

Tax Adviser

No abstract provided.

Warehouse Reconfiguration With Ats Lab, Ed Cantor, Dana Pazhouhesh, Mathew Oshinski, Samantha Sanchez

Senior Design Project For Engineers

The ATS Lab Warehouse Reconfiguration project is a collaborative effort between Kennesaw State University’s Department of Industrial and Systems Engineering and ATS Lab, located in Marietta, GA. The goal of this project is to redesign the current warehouse layout to enhance operational efficiency, reduce travel time, and implement sustainable inventory management practices, including 5S and Kanban. Aaron Roob, ATS Operations Manager, and Franklin Hungerford, Continuous Improvement Manager, led this initiative. Our team, “Sick Sigma’s,” is composed of Ed Cantor, our Project Manager, who is working as an intern at ATS during this process; Dana Pazhouhesh (Process Engineer); Matthew Oshinski (Quality …

Patent Searching With Uspto, Derwent Innovation And Lens.Org, Ibis Anette Moreno-Lozano

Day Family Research Lab Workshop Series

No abstract provided.

Modeling Private Debt Using U.S. Consumer Expenditure Data, Stsiapan Dziamentsyeu

Honors Capstones

This project models private household debt among U.S. consumers using data from the Consumer Expenditure Survey (CES) between 2013 and 2023. The analysis focuses on identifying how demographic and economic characteristics, such as income, housing expenditures, education, and occupation, relate to non-mortgage “other” loan balances. After initial model development produced poor residual behavior due to zero-inflation from imputed debt values, the analysis was refined to include only households reporting verifiable debt. Multiple modeling techniques, including AIC-based variable selection and Lasso regularization, were compared under a five-fold cross-validation framework. The Lasso model achieved superior predictive accuracy (RMSE = 1.55, MAE = …

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.

Ada News - 12/8/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

An Assessment And Comparison Of Expert System Performance And Large Language Model Performance, Carter A. Lange

ATU Honors Projects

This study compares the performance of knowledge-based expert systems (KBES) and large language models (LLMs) in narrow-domain tasks. Using Akinator as the representative KBES and ChatGPT as the representative LLM, fifty character-identification trials were conducted. Results show that both systems ultimately succeeded in identifying all characters, but their efficiency and accuracy differ. Akinator required fewer incorrect guesses and produced no identifiable total failures, or “errors,” while ChatGPT occasionally erred beyond possible continuation despite similar average guess counts. Statistical analysis revealed no significant difference in the number of questions required before success, but McNemar’s test indicated that ChatGPT made significantly more …

Artificial Intelligence In Insurance Fraud Detection: Applications And Implications For Internal Audit, Maria Davis

Honors Projects

Artificial Intelligence (AI) is being used in accounting and the insurance industry to assist with auditing and fraud detection. The Big Four public accounting firms have invested heavily in AI implementation efforts. Across these firms, AI has been used to reallocate auditors’ time from mundane tasks to more complex tasks that require human judgement. Within the insurance industry, machine learning, deep learning, and natural language processing, among other AI tools, have proven helpful in fraud detection efforts. While the positive impacts of AI usage are clear, concerns surrounding the replacement of human jobs, a lack of transparency in auditing, heavy …

Simulating Sustainability: How Resorts Can Balance Freshness And Waste In Produce Supply Chains, Isabella M. Camberos

Sustainable Supply Chain Management

Resorts face increasing pressure to reduce food waste while maintaining high levels of service quality and produce freshness. This study examines how discrete-event simulation can be used as a decision tool to analyze and improve produce supply chains in the hospitality industry. A simulation model was developed in Simio to compare local and global produce sourcing strategies under identical demand, storage capacity, and spoilage conditions. The model captures key system characteristics, including batch-based deliveries, cold storage constraints, perishability, and probabilistic guest waste. Results indicate that while both sourcing strategies exhibit efficient flow and minimal congestion, global sourcing generates significantly higher …

Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan

Tax Adviser

No abstract provided.

Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett

Tax Adviser

No abstract provided.

Environmental Risk Assessment Of Textile Waste From Bio-Engineered Fibers In The Fashion Industry, Aayush Pankaj Agarwal, Harshit Soral, Irmak Aktan, Karol Montserrat Gonzalez Saad, Maria Daniela Saa Espinosa, Sheetal Suhas Dhanuka, Yi Yang

Harrisburg University Dissertations and Theses

The global fashion industry generates over 92 million tons of textile waste annually, a figure projected to increase significantly by 2030. Bio-engineered fibers, including bacterial cellulose, mycelium-based leather, and recombinant protein textiles emerge as sustainable alternatives to conventional fibers. Despite their promise, recent evidence suggests that these fibers may pose environmental risks at the end-of-life stage, such as incomplete biodegradation in landfills, microfiber shedding, and chemical leaching from dyes and coatings. The purpose of this study is to examine how these risks are represented through scientific literature, corporate sustainability reports, and policy frameworks, and to identify strategies for integrating risk …

School And District Leaders’ Understanding Of Technology Organizations’ Cyber Business Practices, Jayejaye Johnson

Journal of Educational Research and Practice

Educational technology (EdTech) interoperability throughout cyberspace provides the financial opportunity to collect and sell student privacy information in digital learning environments, challenging school leaders to govern schools and keep children safe. School leaders provide the resources, funding, planning, decision making, and administration for EdTech cybersecurity practices and policies, yet little is known about what public school leaders understand. A quantitative study was designed using primary data collected from an online survey. Four research questions guided this study: What are the differences in cybersecurity practices and policy response scores (1) between male and female school leaders; (2) among leaders with different …

Probabilistic Deep Learning For Traffic Density Prediction, Pedro Cesar Lopes Gerum, Andrew Reed Benton, Melike Baykal-Gursoy

Business Faculty Publications

Real time, accurate predictions of recurrent and nonrecurrent traffic congestion are essential for optimizing transportation systems and ensuring a smooth user experience. Traditional models often focus on long-term point estimates, limiting their use in scenarios requiring short-term predictions or probabilistic assessments (e.g., traffic signal optimization, dynamic tolling, and emergency response). This study explores probabilistic deep learning (DL) for real time traffic density distribution prediction. This study demonstrates that an adapted multi-quantile recurrent neural network (MQRNN), termed MQRNN-monotonic, outperforms traditional time series methods, particularly when handling nonrecurrent disruptions. A novel loss function is introduced to address quantile crossing issues, ensuring valid …

Business Financial Information Systems, Lirie Koraqi, James Jolovski Prof.

International Journal of Business and Technology

An information system is a combination of software, hardware, and telecommunication networks to collect useful data, especially in an organisation. Many businesses use information technology to complete and manage their operations, interact with their consumers, and stay ahead of their competition. Some companies today are completely built on information technology.

Well designed and implemented business information systems should provide the information management and outside parties need to make informed and timely decisions about the operating health of the company. Business considers the need to have information available to assess the profitability of a new product they are selling or their …