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Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


106 No-Tax Payers: Case Review, Harry Z. Garian Dec 2025

106 No-Tax Payers: Case Review, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr. Dec 2025

Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Dec 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz Dec 2025

Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants

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: Proposed Regulations: Comments, Herbert Finkston Dec 2025

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Salary With The Fringe On Top, Les Greenberg Dec 2025

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.


Political Contributions Now Provide Tax Benefits, Robert Feinschreiber Dec 2025

Political Contributions Now Provide Tax Benefits, Robert Feinschreiber

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, American Institute Of Certified Public Accountants

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: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston Dec 2025

Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston

Tax Adviser

No abstract provided.


Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr. Dec 2025

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng Dec 2025

Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng

Tax Adviser

No abstract provided.


Some Practical Applications Of The New Disc Provisions, Walter A. Slowinski Dec 2025

Some Practical Applications Of The New Disc Provisions, Walter A. Slowinski

Tax Adviser

No abstract provided.


Do Stakeholders Benefit From Green Bonds Denominated In Euro? Evidence From Global Greenium, Piotr Jaworski Dec 2025

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 …


The Box Office Keeps Disappointing. Indie Movie Theaters Keep Selling Tickets Anyway., Ella Feldman Dec 2025

The Box Office Keeps Disappointing. Indie Movie Theaters Keep Selling Tickets Anyway., Ella Feldman

Capstones

It’s been a tough five years at the box office, which has yet to recover from the impact of COVID-19 and the explosion of streaming options. But across the country, independent movie theaters have managed to buck the trend, according to industry data and interviews with theater operators. This feature story explores how indie cinemas have staged their post-pandemic comebacks.


Boeing Turns It Around, How A Change In Leadership Impacted An Industry, Fenix Suriel Dec 2025

Boeing Turns It Around, How A Change In Leadership Impacted An Industry, Fenix Suriel

Capstones

Boeing’s post McDonnell Douglas merger saw a shift from engineering-led decision-making to shareholder-driven priorities. This change is at the root of major safety failures, production issues, and ripple effects across the aviation labor market and supply chain. The appointment of CEO Kelly Ortberg, an engineer with deep aerospace experience, marked a turning point as he emphasized safety, transparency, training, and cultural reform, including mandatory safety systems and stricter competency standards. Boeing has shown signs of recovery through improved earnings, rising stock value, renewed FAA trust, and increased industry confidence. Though the company has not fully regained its pre-pandemic standing, experts …


Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim Dec 2025

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 …


Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen Dec 2025

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Kentucky Law Journal

No abstract provided.


Models Of Funding Research And Development Infrastructure In Poland, Marcin Kardas Dec 2025

Models Of Funding Research And Development Infrastructure In Poland, Marcin Kardas

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The aim of this article is to identify and analyse the basic models of funding research and development infrastructure, as well as the challenges associated with them.

Methodology: The research methods used include interdisciplinary literature studies (economics, law, management), regulations and reports, as well as interviews with stakeholders.

Results: Four models for financing R&D infrastructures embedded in the state aid regime were identified: scientific, mixed, experimental, and economic. National experiences with their application were discussed. Their characteristics, challenges, and risks were presented. Discrepancies in terminology were noted, and directions for their interpretation were suggested.

Research limitations/implications …


The Safety Net And The Gig Economy: Policy Attitudes And Political Participation, Juhyun Bae, Jake Haselswerdt Dec 2025

The Safety Net And The Gig Economy: Policy Attitudes And Political Participation, Juhyun Bae, Jake Haselswerdt

School of Political Science, Public Affairs, Legal and Security Studies Faculty Publications

The emergence of the so-called gig economy has reshaped the labor market and, potentially, the politics of the safety net. Much of the American welfare state is based on a traditional model of employment, excluding most gig workers from benefits like subsidized employer-provided health insurance and unemployment insurance. Despite these trends, there is little research on how these changes might affect politics. Are gig workers likely to become a relevant constituency on social welfare and other issues? To address this, we conducted a unique online survey examining policy attitudes and political behaviors among gig workers compared with traditional workers. Our …


Unpacking Identity Work Mechanisms For A Person-Centered Approach To Business And Management Education, Carla Campana, Pablo Leao Dec 2025

Unpacking Identity Work Mechanisms For A Person-Centered Approach To Business And Management Education, Carla Campana, Pablo Leao

International Journal of Teaching and Learning in Higher Education

We explore identity work among undergraduate business students who resist the identity prevailing in traditional business schools. The study investigates an educational program that fosters identity work, allowing students to add facets to their emergent identity. Through in-depth interviews, the researchers uncovered a process in which students resist the hegemonic identity of business administrators, seeking alternative experiences that redefine their identity. Our research contribution is two-fold. First, we extend the concept of identity workspaces by introducing three mechanisms: autonomy, a psychological safe space, and group embeddedness. These mechanisms enable students to engage in an identity work process and reidentify with …


The Tax Adviser, Volume 3, Number 6, June 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 6, June 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended May 1972; Author Index—12 Months Ended May 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended May 1972; Author Index—12 Months Ended May 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.