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The Tax Adviser, Volume 18, Number 8, August 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 8, August 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Irs Taxpayer Interview Procedures, Kenneth F. Thomas, Edward S. Karl May 2026

Washington Report: Tax Division Comments On Irs Taxpayer Interview Procedures, Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part Iii), Cases And Rulings On Other Income Tax Matters, Retained Interests, Employee Benefits And Gift Tax, Byrle M. Abbin, David K. Carlson May 2026

Significant Recent Developments Concerning Estate Planning (Part Iii), Cases And Rulings On Other Income Tax Matters, Retained Interests, Employee Benefits And Gift Tax, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Foreign Investments In U.S. Real Estate, Tax Planning Opportunities Are Still Plentiful After Firpta, Ernest R. Larkins, Sheretta H. Jones May 2026

Foreign Investments In U.S. Real Estate, Tax Planning Opportunities Are Still Plentiful After Firpta, Ernest R. Larkins, Sheretta H. Jones

Tax Adviser

No abstract provided.


Tax Clinic, Robert M. Rosen May 2026

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.


Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane May 2026

Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 7, July 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 7, July 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Investment Tax Credit Repeal, An Analysis Of The Transition Rules, Lynn M. Hogan May 2026

Investment Tax Credit Repeal, An Analysis Of The Transition Rules, Lynn M. Hogan

Tax Adviser

No abstract provided.


Tax Clinic, Leon M. Nad May 2026

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.


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 May 2026

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.


Vacation/Second Home, Tax Planning After The Tra, Cherie J. O'Neil, Clarence C. Rose May 2026

Vacation/Second Home, Tax Planning After The Tra, Cherie J. O'Neil, Clarence C. Rose

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 May 2026

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 …


The Role Of Human Resources In Developing Effective Leadership To Cultivate A Future-Ready Pipeline Of Leaders For Success Assurance, Betzaida Aponte May 2026

The Role Of Human Resources In Developing Effective Leadership To Cultivate A Future-Ready Pipeline Of Leaders For Success Assurance, Betzaida Aponte

Doctoral Dissertations and Projects

The problem addressed in this study was that organizations lack a future-ready pipeline of leaders to ensure a smooth transition amid unprecedented technological change. The purpose of this flexible design single-case study was to understand how organizations establish a future-ready pipeline of leaders capable of navigating rapid technological advancements. Utilizing a post-positivist qualitative approach with methodological triangulation, data were collected through semi-structured interviews with 23 human resources professionals and the quantitative Leadership Practices Inventory–Self instrument administered to 25 senior and aspiring leaders. Thematic analysis revealed critical structural failures within traditional succession planning. Key findings demonstrated a severe transparency gap, where …


Artrepreneurs & Business Survival: Bridging The Gap To Creative Success, Ryan Michael Moore May 2026

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. …


Examining The Relationship Between Dark Triad Personality Traits And Career Paths, Mary Robinson Gibson May 2026

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 …


Beyond Crisis: Patient Access And Sustainability, Miguel A. Mendoza May 2026

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 …


Employee Engagement And Its Motivational Drivers: Lived Experiences Of Generation Y Employees In The Workplace, Ololade Dorcas Afolabi May 2026

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 …


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Taxability Of Damages, An Analysis Of The Current Irs Position, David G. Jaeger, Kevin M. Owens, Eugene J. Fields May 2026

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 May 2026

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 May 2026

Tax Clinic, Richard M. Glennon

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 5, May 1987, American Institute Of Certified Public Accountants May 2026

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 May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Liquidation-Reincorporation: Issues And Planning In The Battle Over Recharacterization, Mark A. Segal, Douglas D. Konselman May 2026

Liquidation-Reincorporation: Issues And Planning In The Battle Over Recharacterization, Mark A. Segal, Douglas D. Konselman

Tax Adviser

No abstract provided.


Tax Clinic, Stuart R. Josephs May 2026

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.


Estate And Trust Rules Of The Tax Reform Act Of 1986, David S. Rhine May 2026

Estate And Trust Rules Of The Tax Reform Act Of 1986, David S. Rhine

Tax Adviser

No abstract provided.


Watching Out For The Tra ’S Employee Benefits Changes, David D. Green May 2026

Watching Out For The Tra ’S Employee Benefits Changes, David D. Green

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 4, April 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 4, April 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.