Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part I), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Income Tax Loopholes And Political Rhetoric (Part Ii), Boris I. Bittker

Tax Adviser

No abstract provided.

Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans

Tax Adviser

No abstract provided.

Transdisciplinary Perspectives On Ai: The Fourth Annual Conference Of The European Culture And Technology Laboratory, Connell Vaughan, Ioana Madalina Moldovan, Silivan Moldovan, Noel Fitzpatrick

Books/Book Chapters

The fourth annual conference of the ECT Lab+ was hosted by Technical University of Cluj-Napoca over two days in October 2024 at the Cluj Innovation Park. The conference brought together experts from the Arts, Humanities, Social Sciences, Technology, and other fields to discuss and reflect on the advent of Artificial Intelligence and how the associated technologies are transforming how we live, work and study. Under the title Transdisciplinary perspectives on AI: Alternative Histories, Current Practices and Possible Futures the conference moved beyond simplistic technophila and technophobia to consider whether we can co-evolve with these new technologies which combine machine learning …

Helping Craft Beer Hunters Make Their Next Great Beer Discovery, Mark Mitchell, Sheila Mitchell

Atlantic Marketing Journal

The number of craft beer producers and consumers in the United States has increased dramatically over the last ten years. This manuscript provides an overview of the craft beer marketplace in the United States with a focus on the craft brewers and retailers as well as the consumers who favor craft beers. Craft beer enthusiasts are a “consumption community” or, a group of consumers who share a deep involvement with the craft beer category. This study presents a list of common business practices designed to appeal to this unique consumer group.

Connectedness Of Uncertainty, Volatility, And Stock Market Performance, Szczepan Urjasz

Journal of Banking and Financial Economics

This study examines the dynamic connectedness and spillover effects among various financial and economic indicators, including uncertainty indices, market volatility, and stock market indices, from 3 June 2008, to 30 December 2024. This interconnectedness implies that shocks originating in one market or asset class can rapidly transmit to others, underscoring the potential for systemic risk and financial contagion. The US emerges as a significant net transmitter of influence within the global financial system, with the VIX playing a crucial role in influencing global financial conditions. Major European equity markets also transmit influence, while the Geopolitical Risk Index (GRI) and the …

Financial Safety Nets, Bank Risk And Depositor Behaviour In Central And Eastern Europe, Dorota Skała

Journal of Banking and Financial Economics

We studied expansions in financial safety nets and their relation to bank risk and depositor behaviour in Central and Eastern Europe, using time-varying regulatory data. In general, we find that stronger deposit insurance and state aid granted to banks are linked with both bank risk and depositor behaviour. However, these relations critically depend on whether safety net instruments are used separately or simultaneously. When deposit insurance is strengthened or state aid is granted, we confirm the standard moral hazard behaviour of banks visible in higher bank risk. In parallel, we observe more elevated deposit growth, implying lower market discipline. Conversely, …

A Capital Idea? The Welfare Effects Of Relocating Indonesia’S Government To A New City, Alexander D. Rothenberg, Radine Rafols, Yao Wang, Yi Jiang

Center for Policy Research

Many developing countries are planning to create new capital cities, a place-making policy designed to alleviate congestion and respond to climate change. To evaluate growth and welfare effects, we specify a dynamic quantitative spatial model with public employment, informality, fiscal transfers, and frictions in trade and migration. We calibrate the model with data from Indonesia and conduct policy experiments studying the creation of Nusantara in East Kalimantan. Despite increasing employment in the new capital region, we find that building Nusantara reduces national growth and welfare. Climate change attenuates its negative welfare effects, but only slightly.

2025-11-20 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from November 20, 2025.

2025-11-20 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from November 20, 2025.

Antecedents Of U.S. Information Technology Professionals’ Intent To Quit At The Beginning Of The Covid-19 Pandemic, Kristin C. Scott, Jiun-Shiu Chen, Mitchell Adrian, Son Mai

International Journal of Applied Management and Technology

This study focuses on turnover intention (ITQ) of U.S. information technology workers during the spring of 2020 and the beginning of the COVID-19 pandemic. In this study, we evaluate a number of turnover intention antecedents not previously studied together, including job alternatives, global job embeddedness, job satisfaction, compensation satisfaction, role overload, and work–life balance. We use three first-order factors of work interference with personal life, personal life interference with work, and work—personal life enhancement. We analyzed data using confirmatory factor analysis (CFA) and structural equation modeling. Results suggest no direct effects from pay satisfaction or role overload on ITQ and …

Marketing Pakistan’S Image, Ishrat Husain Dr.

Faculty Research - Talks, Speeches, & Discourse

People buy brands, not products. That is the age-old, established fact supported by extensive research that every marketer worth his or her salt would always stand by. The interesting thing is that these days, development and pursuance of a successful brand strategy is no longer the sole domain of corporate entities alone, but has seen a cross-over to politics and Governments also. Indeed, many Government now endeavor to transform themselves and operate as corporate entities. Malaysia Inc. is one example. So branding is the key to success. Having said that, the marketers in this audience will vouch that branding is …

Navigating Intersections: How Stereotypes And Oppression Shape Black Women Student-Athletes’ College Journeys, Tomika Ferguson, Cherese Fine

Journal of Athlete Development and Experience

Black women college athletes navigate intersections of race, gender, and athletic ability within predominantly White institutions (PWIs). They can face stereotype threat, racialized academic expectations, and pressures to conform to dominant institution norms. This qualitative study explores the college experiences of Black women college athletes at a predominantly White institution (PWI), focusing on how intersecting oppressions and stereotypes influence their academic, social, and athletic lives. Guided by Black feminist thought (BFT) and stereotype threat theory, the research addresses two questions: What are the college experiences of BWCAs, and how do stereotypes affect these experiences? Findings reveal that pre-college experiences in …

Of Rollercoasters And Resilience: The Role Of Ceos’ Biases And Heuristics For Large Firms’ Technological Innovation, Cristina O. Vlas, Radu E. Vlas

International Journal of Applied Management and Technology

How do CEOs’ personality biases and motivational heuristics influence innovation in large firms? Because large-firm innovation is more common and less risky, overlooked factors—such as narcissism, self-monitoring, and promotion or prevention foci—become pivotal. Drawing on these traits, we found that narcissistic CEOs differ from self-monitoring CEOs in driving innovation. Moreover, the effect of self-monitoring CEOs depends on whether their regulatory focus is oriented toward promotion or prevention. However, this interplay between personality and motivation does not apply to narcissistic CEOs, suggesting that certain characteristics remain relatively fixed. These findings advance the understanding of how CEO traits shape large-firm innovation and …

The Tax Adviser, Volume 6, Number 12, December 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.

Liquidating The Subchapter S Corporation, Phillip P. Storrer

Tax Adviser

No abstract provided.

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.

Going Private: Tender Offer Redemptions For Cash Or Securities (Part Ii), James S. Eustice

Tax Adviser

No abstract provided.

Erisa And Retirement Plans In An Acquisition Or Divestiture, Harold Dankner

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 11, November 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Reform-Foreign Income, Joel M. Forster

Tax Adviser

No abstract provided.

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.

Agribusiness: Operating As A Corporation, William L. Lucas, Arthur O. Wilkonson

Tax Adviser

No abstract provided.

Tax Clinic, Donald C. Siekmann

Tax Adviser

No abstract provided.

Limited Partnerships: The Irs Attack On Tax Shelters, Sol B. Stiss

Tax Adviser

No abstract provided.

Estate Planning: The Why And How Of Corporate Buy-Out Agreements, Harry M. Linowes

Tax Adviser

No abstract provided.