Digital Commons Network^™

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

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

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

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

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

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

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

Atlantic Marketing Association Proceedings

No abstract provided.

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

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: …

Enacting Leadership And Transforming The World: Hannah Arendt, The Private, The Public, And Transfigurations In Between, Xochitl Mendez

Educational Studies Dissertations

In this dissertation I propose a framework that emphasizes transitions between Private and Public. I argue that individuals can consciously reshape and reformulate these transitions to assert themselves in the world. How can the individual’s own internal realities, ventures, projects and selfhood assert themselves in a fraught world as an act of self-affirmation, leadership, and transformation? New approaches to this question can all be revealed by using transitions between Private and Public as actionable strategies. I re-interpret Hannah Arendt’s Private and Public as she presented them in The Human Condition (1958). I turn these into multivalent and multilayered spaces of …

Exploring Practicing Registered Eeg Technologies' Opinions And Preferences Regarding Electroencephalographic Scope Of Practice Standard Forms Of Occupational Regulations, Richard A. Steer

Seton Hall University Dissertations and Theses (ETDs)

Abstract Background: Neurodiagnostic (NDT) is the study and recording of electrical activity in the central and peripheral nervous systems, it is essential for providing critical information that can aid in the diagnosis and treatment of neurological disorders. EEGs are the most frequently performed NDT procedures. The proportion of hospitalizations involving EEG use increased by 122.7% from 2003 to 2014, an average increase of 11.2% annually and continues to grow. The rate of rEEG use increased by 49.4% over 11 years (4.5% annually), while cEEG use increased by 302.3% (27.5% annually) (Bernheimer et al., 2018). Under existing law, the EEG profession …

Student-Athlete Flourishing In Intercollegiate Athletics: A Mixed Methods Study, James Hines

UNLV Theses, Dissertations, Professional Papers, and Capstones

Comprehending the complexities associated with student-athlete well-being while competing on campus is important for both institutions of higher education and the National Collegiate Athletic Association (NCAA). Studies relating to student-athlete well-being have researched many different areas such as suicide prevention (Gross et al., 2020), mental health treatments (Ryan et al.,2018), and injury recovery (Martin et al., 2021). Few studies have examined student-athlete flourishing which focuses on helping individuals thrive and reach their greatest potential. This study employs an explanatory sequential mixed method design to examine student-athlete flourishing along with factors associated with student-athlete flourishing. Survey data (N=89) provided insight on …

Embracing Neurodiversity In The Workplace: Strategies For Human Resource Management To Foster Inclusion And Enhance Employee Well-Being, Sameer Ahmed

Online Journal for Workforce Education and Development

Abstract

Objective: This literature review examines strategies for fostering the inclusion of neurodivergent individuals in the workplace with a focus on the role of Human Resource Management (HRM). Background: Neurodiversity refers to variations in neurological functioning and includes conditions such as autism, ADHD, dyslexia, dyspraxia, dyscalculia and others. Recognizing neurodiversity as a valuable form of human diversity can enhance workplace innovation and performance. Method: A comprehensive review of the recent literature on neurodiversity in the workplace was conducted by employing qualitative analysis techniques, including thematic coding, comparative analysis, and critical reflection. Results: Key findings encompass the …

Generative Artificial Intelligence And Its Effects On The Creation, Distribution, And Possession Of Child Sexual Abuse Material, Grace Chitwood Hampton

Advanced Issues in Criminal Law: Sex Offenses

This paper examines the growing legal and constitutional challenges posed by AI-generated child sexual abuse material (CSAM) in the United States. Tracing the evolution of federal child pornography laws from the Protection of Children Against Sexual Exploitation Act of 1977 through the PROTECT Act and modern reporting statutes, the paper argues that existing legal frameworks were developed for an era preceding generative artificial intelligence and are ill-equipped to address fully synthetic yet hyper-realistic depictions of minors. Through analysis of key Supreme Court decisions, including Ashcroft v. Free Speech Coalition, New York v. Ferber, and Miller v. California, the paper explores …

A Practical Leadership Guide For Student Organization President And Officers, Adrian Hernandez

Honors Capstones

This capstone project focuses on the development of a leadership playbook designed to support student organization leaders through practical guidance, organizational strategies, and leadership systems grounded in real experiences. The project was inspired by my experience serving as President of Pi Sigma Epsilon and the leadership challenges commonly faced within student organizations. Throughout my time in leadership, I observed how communication, structure, accountability, and organizational culture directly impacted the success and sustainability of organizations. These experiences motivated the creation of a resource that could help future student leaders navigate leadership responsibilities more effectively while building stronger and more sustainable organizations. …

The Role Of Ceo Biases And Heuristics For Large Firms’ Innovation, Cristina O. Vlas, Radu E. Vlas

International Journal of Applied Management and Technology

Do different CEO biases affect large firms’ innovation differently, and to what extent are these effects bounded by CEOs’ heuristics? In this article, we highlight overlooked antecedents, such as the biases imposed by CEO narcissism and self-monitoring and the heuristics driven by CEOs’ motivation (regulatory foci) for certain courses of action. We found that narcissistic CEOs differ from self-monitoring CEOs when it comes to innovation. We found that, for self-monitoring CEOs, these effects are conditioned by the individuals’ underlying promotion and prevention motivation, but this is not the case for narcissistic CEOs. These findings contour our understanding of the immutability …

Technology’S Historical Impact On The Wealth Management Business And How Advisors Plan To Evolve Around Career Challenges Posed By Artificial Intelligence, Nick George

Undergraduate Honors Theses

The past few decades have molded our contemporary financial experiences and have forced financial advisors to plan for a career-altering pivot in the near future. Over the last fifty years, wealth advisors have seen dozens of incidents known as “extinction-level events”, described as the two-way path a consultant faces when new technological advancements occur. We used data collected from real-world financial advisors, client service associates, and academic publications to assess the next big turning point of the industry, Artificial Intelligence, and how it both differs and relates to other developments of this caliber within the industry, such as the rise …

Firm-Level Tournament Incentives And Social Decoupling: Evidence From The United States, Mohamed Khalifa, Ahmed Aboud, Soad Kh Ali

All Works

This study investigates whether tournament-based executive incentives exacerbate social decoupling. Using 4468 firm-year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG-linked compensation, those facing higher product market competition, and those with greater board co-option. Additional analyses indicate that increased agency costs constitute an important channel. The analysis employs firm and year fixed-effects regressions and is supplemented by alternative decoupling measures, change-on-change analysis, instrumental variable estimation, and a Heckman two-stage model. This study advances the literature on executive …

Financial Outcomes Of Digital Marketing, Jaihyun Jeon

Dissertations - ALL

Digital technologies have transformed how information about firms is created, disseminated, and interpreted in the marketplace. In particular, social media and artificial intelligence (AI) have introduced new channels through which marketing-related information reaches financial markets. Consumers increasingly share product experiences and opinions on social media, while firms communicate technological initiatives through corporate disclosures such as press releases. These developments have reshaped the information environment surrounding firms and influence how investors and financial analysts evaluate firm performance. In this dissertation, I examine how digitally mediated information originating from both consumers and firms affects financial market perceptions, contributing to research at the …

Systemic Employment Discrimination And Class Actions: The Extent Of Structural Litigation In The United States And Brazil, Ricardo Jose Macedo De Britto Pereira

Dissertations - ALL

This dissertation explores class actions against systemic employment discrimination in the United States and Brazil, adopting a collective perspective that strengthens the enforcement of rights. The study also examines whether affirmative action can be implemented as a remedy without dividing groups or triggering resistance in political scenarios unfavorable to inclusive and diverse work environments. The focus is on institutional responses addressing structures of discrimination through procedural tools that advance reforms and prevent setbacks. The dissertation develops a political and legal theoretical background of collective rights, identifying unequal structures in society and pathways for reform, and examining employers’ authority, labor segmentation, …

How National Trends Impact Accounting, Greyson Antes

Honors Theses

The following thesis contains eight accounting case studies performed throughout the 2024 academic year concerning a multitude of topics like the “Make America Healthy Again” movement and other related themes impacting the accounting industry. During these projects, students were randomly assigned to different groups to work on case studies. There were five miscellaneous cases covering different accounting topics that ultimately culminated into the final topic in the spring semester. This final topic contained three large case studies, all with the same group, investigating how the “Make America Healthy Again” (MAHA) movement would impact the audit plan for Kellanova, a snack …

The Paradox Of Perfection: Hidden Risks Of High-Performing Ai In Human-In-The-Loop Governance, Chen Zhong, Alper Yayla, Xueping Liang

Proceedings of the Cognitive Innovation Conference (CognoCon)

As AI systems achieve near-perfect accuracy in high-stakes decision-making domains, governance frameworks risk overlooking a critical paradox: superior AI reliability may render human oversight ceremonial rather than functional. This paper presents a theoretically grounded experimental research design to investigate Automation Complacency—the cognitive degradation of human vigilance triggered by sustained streaks of accurate AI outputs. Grounded in Dual-Process Theory and the competency trap literature, we hypothesize that consistent AI reliability shifts operators from analytical (System 2) to heuristic (System 1) processing, significantly impairing error detection when AI eventually fails. Using a simulated phishing detection task (N=200), we plan to test how …

When Humans Stop Thinking: Cognitive Offloading, Atrophy Risk, And The Design Of Human-Ai Intelligence, Pravinya Mandalapu, Adriane B. Randolph, Andrea Taylor

Proceedings of the Cognitive Innovation Conference (CognoCon)

As artificial intelligence (AI) systems proliferate across professional and everyday contexts, humans increasingly rely on these tools to perform cognitive tasks they once carried out internally. This phenomenon of cognitive offloading extends beyond the use of traditional aids like calendars or calculators, raising foundational questions about how deep reliance on AI reshapes human cognition itself (Risko & Gilbert, 2016). While offloading can enhance immediate task performance, emerging evidence suggests meaningful costs to memory retention, judgment quality, and creative autonomy (Burnett & Richmond, 2025; Risko et al., 2023). Drawing on seminal work by Cliff Nass and colleagues on media multitasking, task-switching, …

Climate Policy Uncertainty And Housing Prices: Analyzing Bidirectional Transmission Across U.S. Metropolitan Areas, Sourav Batabyal, Alper Gormus

Finance and Economics

This study examines the relationship between climate policy uncertainty (CPU) and residential housing prices across U.S. metropolitan areas using the U.S. CPU index developed by Gavriilidis in 2021 and monthly S&P CoreLogic Case-Shiller Home Price Indices, covering January 1991 to May 2024. Employing a Fourier-augmented Toda–Yamamoto causality framework that accounts for both abrupt and gradual structural breaks, we document significant CPU → housing prices transmission in multiple metropolitan markets, with bidirectional transmission dynamics emerging in Los Angeles, New York, San Diego, and San Francisco, as well as at the U.S. national level. The results reveal substantial spatial heterogeneity across various …

Case Studies In The Accounting World, Brady J. Halloran

Honors Theses

This paper represents an accumulation of cases during a year of course work through the Professional Research and Development Thesis Program at the University of Mississippi under the supervision of Dr. Victoria Dickinson. The program includes a class that spans two semesters. The purpose of the class is to administer cases to the students that will allow them to research and discuss real-world examples and experiences within the accounting industry. The eight case studies that are included in this paper cover a wide range of political, legal and financial topics that businesses have recently dealt with. Through performance of these …