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Full-Text Articles in Entire DC Network
The Tax Adviser, Volume 18, Number 7, July 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 7, July 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, Twelve Months Ended June 1987, American Institute Of Certified Public Accountants
Subject Index, Twelve Months Ended June 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Significant Recent Developments Concerning Estate Planning (Part Ii), Cases And Rulings On Life Insurance, Valuation, Administration Expenses And Claims Against The Estate, And Income Taxation Of Estates And Trusts, Byrle M. Abbin, David K. Carlson
Significant Recent Developments Concerning Estate Planning (Part Ii), Cases And Rulings On Life Insurance, Valuation, Administration Expenses And Claims Against The Estate, And Income Taxation Of Estates And Trusts, Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Innovation Capability And The Performance Of Women Entrepreneurs: The Role Of Business Incubation Programs To " Moving Up A Class, Lily Purwianti, Hepy H. Ariyanto, Edy Yulianto Putra, Suherlina Suherlina
Innovation Capability And The Performance Of Women Entrepreneurs: The Role Of Business Incubation Programs To " Moving Up A Class, Lily Purwianti, Hepy H. Ariyanto, Edy Yulianto Putra, Suherlina Suherlina
Arab Economic and Business Journal
This study analyzes the impact of innovation capability on the performance of women entrepreneurs, with a focus on the role of business incubation program to "move up a class" in Riau Islands Province, Indonesia. The research aims to evaluate how business incubation programs influence the relationship between innovation ability and the performance of women entrepreneurs. Data were collected through questionnaire completed by 129 female entrepreneurs who took part in a Business Incubation program in Riau Islands Province. This study used a quantitative methodology. The PLS (Partial Least Square) software was used for data processing. The results show that while digital …
An Empirical Analysis Of Augmented Reality’S Impact On Fan Engagement And Behavioral Intention To Use: A Technology Acceptance Model Study Among U.S.-Based Major League Soccer Fans, Gozde Sezgun
Masters Theses
Although augmented reality (AR) is becoming a routine part of how sport is consumed, evidence specific to Major League Soccer (MLS) remains limited. This study applies the technology acceptance model (TAM) to examine how perceived ease of use (PEOU) and perceived usefulness (PU) relate to behavioral intention to use (BI) and to two experience outcomes−fan engagement and fan satisfaction in the MLS context. The study is a nonexperimental, cross-sectional online survey of U.S.-based adult MLS fans with prior exposure to AR in an MLS context, including live stat overlays, in-stadium wayfinding, interactive replays, and virtual try-ons. Constructs were measured with …
Artrepreneurs & Business Survival: Bridging The Gap To Creative Success, Ryan Michael Moore
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. …
Employee Engagement And Its Motivational Drivers: Lived Experiences Of Generation Y Employees In The Workplace, Ololade Dorcas Afolabi
Employee Engagement And Its Motivational Drivers: Lived Experiences Of Generation Y Employees In The Workplace, Ololade Dorcas Afolabi
Masters Theses, 2020-current
This qualitative study sought to explore the meaning of employee engagement among Generation Y employees in the United States. Specifically, this research aimed to understand how Generation Y employees described their lived experiences of engagement and the motivational drivers that influence their engagement at work. The researcher interviewed five Generation Y employees. Two of them work in retail industry, two work in healthcare technology, and one works in higher education. The findings show that the participants have a shared meaning of engagement, defining engagement as alignment between their personal goals and organizational goals. In addition, participants shared lived experiences of …
Characteristics And Influencing Factors Of Think Tank Talent Development, Yongna Yuan, Xuejiao Zhao, Yingming Li, Shimin Liu
Characteristics And Influencing Factors Of Think Tank Talent Development, Yongna Yuan, Xuejiao Zhao, Yingming Li, Shimin Liu
Bulletin of Chinese Academy of Sciences (Chinese Version)
The development of think tank talent has become a fundamental pillar for enhancing the quality of China’s new-style think tanks with Chinese characteristics. On the tenth anniversary of the establishment of China’s new-style think tanks with Chinese characteristics, this study conducts an empirical analysis of the growth patterns, basic characteristics, and influencing factors of think tank talent in China, based on data from 187 valid questionnaires collected by the Think Tank Talent Development Alliance. The study finds that think tank talent in China can be categorized into three types: the “capability accumulation” type, the “stable development” type, and the “senior …
Logic And Pathways Of Higher Education In Supporting Science And Technology Innovation In Big Science Era, Yiran Song, Ying Wang, Yijun Liu
Logic And Pathways Of Higher Education In Supporting Science And Technology Innovation In Big Science Era, Yiran Song, Ying Wang, Yijun Liu
Bulletin of Chinese Academy of Sciences (Chinese Version)
The new wave of technological and industrial transformation is propelling scientific and technological innovation from isolated breakthroughs toward ecosystem-based collaboration. Deepening interdisciplinary integration and accelerated data-driven and AI-powered processes present fresh challenges to talent cultivation in higher education, demanding a systemic shift in higher education to align with the demands of scientific and technological innovation. This study analyzes the co-evolutionary relationship between higher education and scientific and technological innovation from a historical perspective; examines the defining features of scientific and technological innovation in the era of big science and the new requirements it places on higher education; elucidates the practical …
Examining The Relationship Between Dark Triad Personality Traits And Career Paths, Mary Robinson Gibson
Examining The Relationship Between Dark Triad Personality Traits And Career Paths, Mary Robinson Gibson
Doctoral Dissertations and Projects
Growing opportunities in information technology, digital accounting, and remote leadership have increased interest in the personality traits associated with these emerging work environments. The researcher examined the relationship between psychopathy, narcissism, and Machiavellianism, collectively referred to as Dark Triad personality traits, and career preferences. Specifically, the researcher tested whether higher levels of these traits predicted interest in careers characterized by prestige, power, autonomy, and opportunities for manipulation. Working professionals and college students completed the Short Dark Triad (SD3) and a career preference questionnaire. The researcher used binary logistic regression to assess whether Dark Triad traits predicted career cluster selection. Model …
The Effect Of Return-To-Office Mandates On Worker Engagement And Perceived Work-Family Conflict, Caleb M. Daughhetee
The Effect Of Return-To-Office Mandates On Worker Engagement And Perceived Work-Family Conflict, Caleb M. Daughhetee
Doctoral Dissertations and Projects
The purpose of this cross-sectional, quasi-experimental study was to examine relationships among employee perceptions of return-to-office (RTO) mandates, employee engagement (EE), and work-family conflict (WFC) among previously remote U.S.-based workers. Despite extensive RTO mandates following the COVID-19 pandemic, limited research has examined the relationship between worker perceptions, EE, and work-family dynamics. Grounded in personal engagement theory (Kahn, 1990), role theory, and the Job Demands-Resources model, this study investigates whether RTO perceptions predict EE and WFC, and whether WFC mediates or moderates the relationship between RTO perceptions and EE. Data were collected from 145 participants using a researcher-developed RTO perception scale …
Valuation Transparency And Reputation Of Depository Institutions, Mamadou Ghourayssi Barry
Valuation Transparency And Reputation Of Depository Institutions, Mamadou Ghourayssi Barry
Doctoral Dissertations and Projects
This qualitative single-case study examined how the historical lack of transparency in the financial sector affects the operations of thrift institutions, focusing on one in Albany, New York. The purpose was to understand how valuation opacity, disclosure practices, and leadership behaviors influence stakeholder trust, performance, and institutional reputation. Guided by transformational leadership theory and Vroom’s expectancy theory, the study explored how leadership and organizational practices can enhance transparency and operational integrity in community banking. Data were collected from 27 employees in operational and managerial roles through semi-structured interviews that captured their experiences and strategies related to valuation transparency and ethics. …
The Effect Of Transfer Student Enrollment On The Overall Gpa In Division I Men’S Basketball, Emme Hurn
The Effect Of Transfer Student Enrollment On The Overall Gpa In Division I Men’S Basketball, Emme Hurn
Masters Theses
The study explored the impact that transfer student-athletes have on the overall Grade Point Average (GPA) of a team in Division I Men’s Basketball. Through the use of Alexander Astin’s Input-Environment-Output model, academic preparation and environments were examined to determine their role in academic outcomes. The purpose of this research was to test this theory in order to answer three key research questions: Is there a statistically significant difference in overall team GPA when comparing Division I men’s basketball teams with a high number of transfer student-athletes, and teams with no transfer student-athletes? What is the relationship between the number …
The Challenges Of Employee Selection, Cayward L. Wiggins
The Challenges Of Employee Selection, Cayward L. Wiggins
Doctoral Dissertations and Projects
This qualitative single case study examined the challenges associated with employee selection and the role of emotional intelligence (EI) in improving hiring practices within public sector organizations. The general problem addressed was the failure to consistently utilize EI testing resources, which may result in the selection of less qualified employees. The specific problem focused on the inconsistent integration of EI tools during recruitment and interview processes. Guided by a post-positivism paradigm, the study explored how human resource (HR) managers and personnel understood and applied EI in candidate evaluation. Data was collected from 30 HR professionals using interviews and surveys to …
Beyond Crisis: Patient Access And Sustainability, Miguel A. Mendoza
Beyond Crisis: Patient Access And Sustainability, Miguel A. Mendoza
Doctoral Dissertations and Projects
Critical systems underwent drastic workflow adaptations during the COVID-19 pandemic. Many of these operational alterations persist today, while others have been reduced or eliminated. This is a qualitative study on the operational, technological, and human-centered challenges experienced by healthcare organizations providing primary care services in Southwest Ohio during and immediately after the pandemic. This flexible research design implements in-depth, semi-structured interviews with healthcare professionals leading primary care operations to capture a longitudinal perspective on pandemic-era service delivery, and the legacy systems still in place today. Thematic analysis revealed seven themes that determine the effectiveness of care delivery models. Social Determinants …
How Race Influences Leadership Motivation: A Study Of Career Aspirations In Diverse Workforces, Latosha V. Hayes-Sperling
How Race Influences Leadership Motivation: A Study Of Career Aspirations In Diverse Workforces, Latosha V. Hayes-Sperling
Doctoral Dissertations and Projects
This study explored whether and how racial identity influenced leadership motivation among Black, Indigenous, and People of Color (BIPOC) professionals. Despite growing attention to workplace diversity, limited research had examined the internal motivational processes shaping leadership ambition for racially marginalized groups. Using a non-experimental design, this study examined whether perceived racial discrimination predicted leadership motivation and whether this relationship differed by gender. Survey data were collected from approximately 126 BIPOC professionals using validated measures of perceived racial discrimination and leadership motivation, the latter measured as a dimension of career aspirations. Results indicated that perceived racial discrimination, operationalized through workplace microaggressions …
A Hermeneutical Phenomenological Study On The Queen Bee Phenomenon In Women Higher Education Administrators In Public Colleges, Joy L. Medford
A Hermeneutical Phenomenological Study On The Queen Bee Phenomenon In Women Higher Education Administrators In Public Colleges, Joy L. Medford
Doctoral Dissertations and Projects
The purpose of this phenomenological study was to discover the lived experiences of women leaders in higher education administration who have experienced the queen bee phenomenon. The theory guiding this study was Tajfel’s social identity theory as it relates to women leaders in public higher education administration. The central research question aimed to explore the lived experiences of women in higher education leadership roles who have experienced the queen bee phenomenon. This hermeneutical phenomenological study included 10 participants who were administrators in public higher education institutions in the United States. Data was collected through semi-structured, individual interviews, journal entries, and …
The Tax Adviser, Volume 18, Number 6, June 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 6, June 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Tax Practice Management, Wayne C. Bradley
Taxability Of Damages, An Analysis Of The Current Irs Position, David G. Jaeger, Kevin M. Owens, Eugene J. Fields
Taxability Of Damages, An Analysis Of The Current Irs Position, David G. Jaeger, Kevin M. Owens, Eugene J. Fields
Tax Adviser
No abstract provided.
Significant Recent Developments Concerning Estate Planning (Part I), Cases And Rulings On Powers Of Appointment, Marital Deductions And Miscellaneous Estate Tax Matters, Byrle M. Abbin, David K. Carlson
Significant Recent Developments Concerning Estate Planning (Part I), Cases And Rulings On Powers Of Appointment, Marital Deductions And Miscellaneous Estate Tax Matters, Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Tax Clinic, Richard M. Glennon
S Corporations Before And After The Tra, The Renewed Emphasis On Operating As An S Corporation, James Volpi
S Corporations Before And After The Tra, The Renewed Emphasis On Operating As An S Corporation, James Volpi
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 18, Number 5, May 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 5, May 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Washington Report: Aicpa Comments On Form W-4, Kenneth F. Thomas, Edward S. Karl
Washington Report: Aicpa Comments On Form W-4, Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Tax Clinic, Stuart R. Josephs
Estate And Trust Rules Of The Tax Reform Act Of 1986, David S. Rhine
Estate And Trust Rules Of The Tax Reform Act Of 1986, David S. Rhine
Tax Adviser
No abstract provided.