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Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Iras Under The Tra: A Tax Planning Analysis, Jerrold J. Stern May 2026

Iras Under The Tra: A Tax Planning Analysis, Jerrold J. Stern

Tax Adviser

No abstract provided.


Subchapter C— Loss Carryovers Following Reorganizations And Changes In Ownership, K. Martin Worthy May 2026

Subchapter C— Loss Carryovers Following Reorganizations And Changes In Ownership, K. Martin Worthy

Tax Adviser

No abstract provided.


Corporate Acquisitions After The Tax Reform Act Of 1986, Michael D. Mullaney, Richard W. Bailine May 2026

Corporate Acquisitions After The Tax Reform Act Of 1986, Michael D. Mullaney, Richard W. Bailine

Tax Adviser

No abstract provided.


A Psychometric Evaluation Of The Derailment Scale, Brian R. Kinard, Subhra Chakrabarty May 2026

A Psychometric Evaluation Of The Derailment Scale, Brian R. Kinard, Subhra Chakrabarty

Atlantic Marketing Association Proceedings

No abstract provided.


Do The Effects Of Ethnocentrism And Cosmopolitanism Depend On Countries-Of-Origins? An Empirical Study Of U.S. Consumers, Thomas Tanner, Ronda Mariani May 2026

Do The Effects Of Ethnocentrism And Cosmopolitanism Depend On Countries-Of-Origins? An Empirical Study Of U.S. Consumers, Thomas Tanner, Ronda Mariani

Atlantic Marketing Association Proceedings

No abstract provided.


Person-Supervisor Fit Antecedents: Self-Determination Theory In Salesforce Turnover Intention, Ilgım Dara Benoit, Jeffrey R. Foreman, Bonnie S. Guy May 2026

Person-Supervisor Fit Antecedents: Self-Determination Theory In Salesforce Turnover Intention, Ilgım Dara Benoit, Jeffrey R. Foreman, Bonnie S. Guy

Atlantic Marketing Association Proceedings

No abstract provided.


The Tax Adviser, Volume 18, Number 3, March 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 3, March 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: Technological Developments: Implications For Cpas In Tax Practice, Kenneth F. Thomas, Carol B. Ferguson May 2026

Washington Report: Technological Developments: Implications For Cpas In Tax Practice, Kenneth F. Thomas, Carol B. Ferguson

Tax Adviser

No abstract provided.


True Leases Versus Disguised Installment Sale/Purchases: Factors The Courts Use To Distinguish, Ray A. Knight, Lee G. Knight May 2026

True Leases Versus Disguised Installment Sale/Purchases: Factors The Courts Use To Distinguish, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.


Tax Reform Act Of 1986 Changes Affecting Real Estate Investment Trusts, Linda Galler May 2026

Tax Reform Act Of 1986 Changes Affecting Real Estate Investment Trusts, Linda Galler

Tax Adviser

No abstract provided.


Accounting Provisions Of The Tax Reform Act Of 1986, Suzanne E. Seidel, J. Russell Hamilton May 2026

Accounting Provisions Of The Tax Reform Act Of 1986, Suzanne E. Seidel, J. Russell Hamilton

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Tax Clinic, Thomas P. Ochsenschlager May 2026

Tax Clinic, Thomas P. Ochsenschlager

Tax Adviser

No abstract provided.


Foreign Tax Credit Provisions Of The Tax Reform Act Of 1986, Richard M. Hammer, James D. Tapper May 2026

Foreign Tax Credit Provisions Of The Tax Reform Act Of 1986, Richard M. Hammer, James D. Tapper

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 1, January 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 1, January 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.


Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci May 2026

Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci

Tax Adviser

No abstract provided.


Preparer Penalties And Compliance, George A. Arzoo May 2026

Preparer Penalties And Compliance, George A. Arzoo

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss May 2026

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


Home Office And Hobby Loss Deductions After Tax Reform, Christine L. Courtnage, Lisa Estes May 2026

Home Office And Hobby Loss Deductions After Tax Reform, Christine L. Courtnage, Lisa Estes

Tax Adviser

No abstract provided.


A Just Reimagining Of The Loss & Damage Fund, Sarah Cheung May 2026

A Just Reimagining Of The Loss & Damage Fund, Sarah Cheung

Master in Public Policy Theses

The Fund for Responding to Loss and Damage (FRLD), established at COP28 in 2023, represents a historic diplomatic breakthrough in multilateral climate finance, yet its design reflects the compromises necessary to secure political agreement rather than a just institutional architecture. This thesis evaluates the FRLD and two prominent reform proposals—the Bridgetown Initiative 3.0 and Esther Duflo's Grand Bargain—against a novel framework that provides a more precise way to evaluate the “justness” of different arrangements. This framework encompasses three dimensions: compensatory, distributive, and procedural justice. [JS1] A dimension of justice is achieved in a two-fold manner; first, through rhetorical commitments in …


The Offense-Defense Balance And The Modern System In Ukraine, Daniel Hogestyn May 2026

The Offense-Defense Balance And The Modern System In Ukraine, Daniel Hogestyn

Master in Public Policy Theses

This thesis evaluates whether the Russo Ukrainian war represents a revolution in military affairs (RMA) by testing Stephen Biddle’s "modern system" theory of battlefield outcomes against recent combat operations. Applying Biddle’s formal model to the 2023 Ukrainian offensive in Zaporizhia, the thesis finds that the offensive's failure conforms closely to Biddle’s causal logic, with force employment variables drawn from 20th century combat sufficient to account for the outcome. Biddle's model in military power argues that force employment has explained victory and defeat since World War I, rather than technology or numerical preponderance alone. Many commentators claim that proliferation of small …


Towards Critical Agency: A Case Study Of Japanese Peacebuilding And Development In The Bangsamoro, Hana Soma May 2026

Towards Critical Agency: A Case Study Of Japanese Peacebuilding And Development In The Bangsamoro, Hana Soma

Master in Public Policy Theses

Asking “In what ways have anthropological methods been part of Japan's peacebuilding and development interventions in the Bangsamoro?”, this research hopes to make a contribution to the study of anthropology and development and their practical application by exploring the possibilities of the role of an anthropological approach in making sense of modern-day development programs, particularly through the case study of Japan’s peacebuilding-through-development efforts in the Bangsamoro. After outlining the research question as well as the design and methodology used to answer it and an overview of the histories of dispossession and the Japanese relationship to Mindanao, the essay …


Stablecoins, Geopolitical Shocks, And Imperfect Arbitrage: A Case Study Of Türkiye, Vincient Arnold May 2026

Stablecoins, Geopolitical Shocks, And Imperfect Arbitrage: A Case Study Of Türkiye, Vincient Arnold

Master in Public Policy Theses

On March 19, 2025, a key Turkish opposition political figure was unexpectedly arrested on what were presumed to be politically motivated charges. In response, the lira depreciated sharply. Meanwhile, Türkiye has a large and active dollar stablecoin market. Using a time series dataset of trade-frequency Tether vs. lira trading, I exploit this natural exogenous geopolitical risk-off event to investigate the response function of stablecoin traders active in Türkiye to this shock. I find that the shock is associated with a large (5.33% ) abnormal depreciation of the lira. Further, I show that the shock is associated with an abnormal widening …


Uneven Ranks: Geographic Deepening Of The All-Volunteer Force, Christine Hogestyn May 2026

Uneven Ranks: Geographic Deepening Of The All-Volunteer Force, Christine Hogestyn

Master in Public Policy Theses

Who is enlisting in Fiscal Year 2025, and what state-level characteristics are associated with military enlistment rates, service selection, and recruit quality? This study documents the geographic landscape of U.S. military accessions during a period of recruiting recovery, filling a gap in the literature by providing a current, empirical description of who enlists and from where in today’s All-Volunteer Force. Drawing on personnel data from the Department of War, the U.S. Census and Bureau of Labor Statistics estimates, and a federal dataset of military installations, I analyze 203,987 new accessions across the Army, Navy, Air Force, and Marine Corps from …


Franchisee Performance: A Signaling Perspective, Swati Panda, Audhesh Paswan May 2026

Franchisee Performance: A Signaling Perspective, Swati Panda, Audhesh Paswan

Atlantic Marketing Association Proceedings

No abstract provided.


Divided By Truth: Legislative Consequences Of Presidential Signaling On Social Media, Christian D. Pereira May 2026

Divided By Truth: Legislative Consequences Of Presidential Signaling On Social Media, Christian D. Pereira

Bryant University Undergraduate Journal

How does presidential communication on social media shape legislative behavior in Congress? While presidents have traditionally been seen as capable of mobilizing coalitions through public appeals, this dynamic may no longer hold in the contemporary media environment. Focusing on posts from President Donald Trump’s platform, Truth Social, we examine whether presidential commentary referencing Congress affects subsequent legislative activity. Drawing on theories of agenda setting and elite signaling, we argue that visible presidential communication increases the partisan salience of issues and alters legislators’ incentives. Using an original dataset of Trump’s Truth Social posts merged with measures of congressional activity, we find …


The Efficacy Of Emotional Reframing As An Intervention To Promote Adult Transformational Growth, Linda Rossetti May 2026

The Efficacy Of Emotional Reframing As An Intervention To Promote Adult Transformational Growth, Linda Rossetti

Educational Studies Dissertations

This study investigates the underexplored relationship between adult developmental growth and emotions. Developmental growth requires an individual to respond to self-concept instability by adopting new meaning structures and navigating oppositional emotions. This quantitative study examined the relationship between an emotional reframing intervention and perspective shifts, an indicator of developmental progression. Data collected on three college campuses in the 2024-2025 academic year revealed a strong positive relationship between the intervention and perspective shifts, as evidenced by differences in pre- and post-assessment responses within the studied population, both in aggregate and in specific use cases. The findings contribute to three academic arenas: …