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Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr. Dec 2025

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Transforming Shrm; Applying The Kotter Method To Niu Shrm, Hunter J. Egelhoff Dec 2025

Transforming Shrm; Applying The Kotter Method To Niu Shrm, Hunter J. Egelhoff

Honors Capstones

This capstone project examines how Northern Illinois University’s Society for Human Resource Management transformed its organizational structure and programming to better prepare students for today’s competitive job market. With workforce demands shifting toward practical experience, employer expectations have exceeded what traditional classroom education alone provides, creating a growing gap between student readiness and career requirements. To address this disconnect, NIU SHRM applied Kotter’s Eight-Step Change Model to restructure leadership roles, integrate experience-based learning, and enhance student engagement through workshops, partnerships, and leadership development opportunities. This change initiative resulted in increased visibility, participation, and measurable short-term successes that now serve as …


State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux Dec 2025

State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux

Honors Capstones

Prior research gives significant attention to technology usage of large public accounting firms, particularly the Big 4. However, limited evidence exists on the smaller public accounting firms, which constitute a majority of the public accounting field. In this study, we conducted semi-structured interviews with eight highly experienced professionals of smaller accounting firms. Findings reveal that firm size does not necessarily predict technological sophistication. Rather, individual leadership, including a single partner, emerges as a critical driver towards technological advancement. AI was primarily used for administrative tasks and, as of yet, the return on investment has been unclear. Despite this, all interviewees …


Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan Dec 2025

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

Tax Adviser

No abstract provided.


Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld Dec 2025

Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 4, April 1970, 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.


Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy Dec 2025

Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy

Tax Adviser

No abstract provided.


Tax Planning—A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning—A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr. Dec 2025

Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, March 1970, 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.


Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling Dec 2025

Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Dec 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport Dec 2025

Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport

Tax Adviser

No abstract provided.


Extensions And Expansions Of Ubit, Levon C. Register Dec 2025

Extensions And Expansions Of Ubit, Levon C. Register

Tax Adviser

No abstract provided.


The Relationship Between Leadership, Quality Outcomes, And Turnover In Healthcare, Megan L. Rhoades Dec 2025

The Relationship Between Leadership, Quality Outcomes, And Turnover In Healthcare, Megan L. Rhoades

Doctoral Dissertations and Projects

This quantitative, causal-comparative study examined the relationship between leadership effectiveness, employee engagement, quality outcomes, and turnover in non-profit acute care hospitals in Texas. Guided by a pragmatic paradigm, the research utilized archived data to analyze correlations among leader effectiveness scores, employee engagement levels, patient quality metrics, and employee turnover rates. Grounded in Maslow’s Hierarchy of Needs, the Motivation-Hygiene Theory, Job Demands-Resources Theory, Path-Goal Theory, and Relational Leadership Theory, the study explored how leadership behaviors and engagement strategies influence organizational outcomes. Results revealed a strong positive correlation between effective leadership and employee engagement, indicating that leaders who provide support, recognition, and …


2025-12-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate. Dec 2025

2025-12-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from December 4, 2025.


The Impact Of Family Governance Mechanisms On Conflict In Moroccan Family Businesses, Hiba Birgach Dec 2025

The Impact Of Family Governance Mechanisms On Conflict In Moroccan Family Businesses, Hiba Birgach

Audio & Video by Faculty: Webinars, interviews, documentaries, etc...

Purpose: This study explores the impact of family governance mechanisms on conflicts among family members in Moroccan family businesses. It aims to identify the main sources of intra-family conflict and assess how governance practices contribute to their mitigation.

Design/methodology/approach: The research adopts a qualitative, exploratory approach based on semi-structured interviews conducted with leaders of ten Moroccan family businesses. This method allowed for an in- depth understanding of both conflict dynamics and governance practices specific to the Moroccan cultural and entrepreneurial context.

Findings: The study reveals that key sources of conflict include divergence of interests, role conflict, successor incompetence, shared management …


Cross Level Effects Of Digitalization And Environment Management On Energy Savings In Chinese Manufacturing Firms, Zijin Wang, Jaime Ortiz, Yuanheng Li, Lingyan Shi Dec 2025

Cross Level Effects Of Digitalization And Environment Management On Energy Savings In Chinese Manufacturing Firms, Zijin Wang, Jaime Ortiz, Yuanheng Li, Lingyan Shi

International Business and Entrepreneurship Faculty Publications

The pathway to energy savings requires coordination of technological progress and policy implementation. Specific factors are needed to bridge cross-disciplinary conversations within just one system. Regional public digital infrastructure and enterprises’ environmental management capabilities are incorporated into a research framework on digitalization and energy savings based on the theory of digital ecosystems. A cross-level moderating model is constructed using data from 2014 to 2022 for 650 Chinese enterprises listed in the manufacturing industry to examine the impact of various digital technologies on energy savings, moderating effect of digital infrastructure and the constraint effect of environmental management systems (EMSs). Artificial intelligence …


The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 2, February 1970, 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.


Tax Clinic, Thomas Parsons Dec 2025

Tax Clinic, Thomas Parsons

Tax Adviser

No abstract provided.


Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston Dec 2025

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.


To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton Dec 2025

To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Dec 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr. Dec 2025

Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.

Tax Adviser

No abstract provided.


Professional Corporation, Arthur F. Shenkin Dec 2025

Professional Corporation, Arthur F. Shenkin

Tax Adviser

No abstract provided.