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Articles 421 - 450 of 29888
Full-Text Articles in Entire DC Network
Public Art And The Future Of Remembrance In Contested Spaces, Rebecca Ann Munoz
Public Art And The Future Of Remembrance In Contested Spaces, Rebecca Ann Munoz
Open Access Theses & Dissertations
This dissertation examines the memorial landscape of El Paso, Texas as a contested site of public memory, cultural identity, and community representation. Situated at the U.S.-Mexico border, El Paso functions as a palimpsest of layered histories shaped by colonization, militarization, and ongoing negotiations of belonging. Drawing on memory rhetoric and composition studies, and art history, the paper raises critical questions about community engagement, representational equity, and the politics of visibility in public art processes. The paper ultimately calls for a deeper examination of the rhetorical strategies and institutional frameworks that shape memorial meaning-making at the local level, with broader implications …
Strategies In Bargaining Faculty Retrenchment Provisions: Insights From Cases Of Implementing Contract Language, Gary Rhoades
Strategies In Bargaining Faculty Retrenchment Provisions: Insights From Cases Of Implementing Contract Language, Gary Rhoades
Journal of Collective Bargaining in the Academy
In this article on faculty (and professional staff) retrenchment, based on my recent national analysis of 506 collective bargaining agreements, I delineate four strategies to negotiating the topic found in contract provisions (with more than one strategy often found in the same contract). The strategies are: Procedural (focused on due process); consultative (addressing employee involvement in deliberations); conditional (defining pre-conditions of retrenchment); and re-alignment (speaking to reversing the decades-long relative disinvestment in academic and student facing professional staff). In exploring four cases of institutions—two community colleges and two universities—experiencing retrenchment, I consider how the contract provisions have played out in …
Forcing The Issue: Nebraska’S Collective Bargaining Stand-Off, Shannon Cummins
Forcing The Issue: Nebraska’S Collective Bargaining Stand-Off, Shannon Cummins
Journal of Collective Bargaining in the Academy
This paper describes the unusual collective bargaining landscape for public academic institutions in the state of Nebraska where state legislation has mandated both pay transparency and limits to the collective bargaining process. Specifically, it explores the unprecedented 2024-2025 bargaining cycle which relied on innovative union tactics of nationwide freedom of information requests (FOIA) to reach contract agreement in the face of twelve years of administration stonewalling tactics. The case study of Nebraska is important as it provides an actual account of negotiations where state limits on collective bargaining have yet to be tested in the courts.
One Faculty, One Mission: A Unified Faculty Model For California Community Colleges, Debbie Klein
One Faculty, One Mission: A Unified Faculty Model For California Community Colleges, Debbie Klein
Journal of Collective Bargaining in the Academy
This article advances a unified, non-tiered faculty model as essential to fulfilling the mission of the California Community Colleges (CCC) system. Although the system is charged with realizing open access and educational equity, nearly 70% of faculty serve in part-time or contingent roles—often without proportional compensation, institutional stability, or meaningful participation in governance. Drawing on research demonstrating that faculty working conditions shape student learning conditions, the article argues that structural employment inequities undermine the system’s democratic promise. Situating the proposal within national “One Faculty” efforts and recent legislative attention to pay parity in California, it demonstrates that reform is both …
Preventable Tragedy: A Negligence Case Study In University Recreation Programs, John J. Miller, Jeffrey F. Levine, Jason W. Lee
Preventable Tragedy: A Negligence Case Study In University Recreation Programs, John J. Miller, Jeffrey F. Levine, Jason W. Lee
Global Sport Business Journal
This case study examines the lightning strike that killed a player during a university intramural softball game, emphasizing the importance of understanding legal responsibilities in sport and recreation settings. The incident occurred after visible lightning was observed yet play continued due to the absence of a formal severe-weather policy and uncertainty among student officials and administrators. Although industry standards for lightning safety were widely available, the lack of clear institutional guidance contributed to delayed decision-making and confusion at a critical moment.
This case study is important to students because it demonstrates how legal concepts discussed in class can have real, …
The Missing Step To Equality: Feminist Readings Of The Broken Rung, Putri Rizky, Muhammad Irfan Syaebani, Rofikoh Rokhim
The Missing Step To Equality: Feminist Readings Of The Broken Rung, Putri Rizky, Muhammad Irfan Syaebani, Rofikoh Rokhim
International Conference on Business and Management Research (ICBMR)
Women’s underrepresentation in leadership remains a persistent global challenge, often analyzed through the metaphor of the glass ceiling. While this concept highlights barriers at the top of organizational hierarchies, it fails to capture the earlier and more foundational obstacle of the broken rung: women’s disproportionate exclusion from their first promotion into managerial positions. This research employs a desk analysis to examine the causes, mechanisms, and implications of the broken rung within the Indonesian context, linking it to three theoretical frameworks: liberal feminism, symbolic violence, and intersectionality.
The study finds that from a liberal feminist perspective, the broken rung …
When Work Becomes Decent: Linking Decent Work To Turnover Intention Through Direct And Indirect Pathways In Indonesia’S Blue-Collar Sector, Dewi Setiani, Elok Savitri Pusparini
When Work Becomes Decent: Linking Decent Work To Turnover Intention Through Direct And Indirect Pathways In Indonesia’S Blue-Collar Sector, Dewi Setiani, Elok Savitri Pusparini
International Conference on Business and Management Research (ICBMR)
High turnover remains a persistent challenge in labor-intensive industries, particularly among blue- collar workers in developing countries. This study investigates the role of Decent Work in reducing Turnover Intention through the mediating effect of Job Satisfaction, focusing on employees in the false eyelash manufacturing sector in Central Java, Indonesia. Guided by the Psychology of Working Theory (PWT), Self-Determination Theory (SDT), and the Job Demands–Resources (JD-R) framework, the study aims to provide theoretical and practical insights into employee retention strategies.
Data were collected through a survey of 578 production employees across five major eyelash manufacturing companies. Covariance-based structural equation modeling (CB-SEM) …
From People To Algorithms: Does Bpm Maturity Shape An Ai-Ready Workforce?, Piotr Sliż, Jędrzej Siciński, Beata Jackowska
From People To Algorithms: Does Bpm Maturity Shape An Ai-Ready Workforce?, Piotr Sliż, Jędrzej Siciński, Beata Jackowska
European Management Studies
Purpose: Introducing AI into an organization should not be limited to technological implementation alone. It also requires a coherent management framework that supports this transformation – especially regarding the workforce. The research focuses on the question: What are the relationships between BPM maturity, AI implementation, and workforce maturity in the organizations studied? The main objective is to examine how these three elements interact and what this means for organizations aiming to build readiness for AI-driven change.
Design/methodology/approach: To explain the relationships between BPM maturity, AI implementation, and workforce maturity, a survey-based study was conducted among a convenience sample …
A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje
A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje
Business Management Review
This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …
Sacred Steps: Walking, Religion, And The Path To Peace, Francesca Benna
Sacred Steps: Walking, Religion, And The Path To Peace, Francesca Benna
International Journal of Religious Tourism and Pilgrimage
Walking is one of the simplest and most primordial human acts, yet it carries profound meanings that transcend cultures, religious traditions, and paths of individual and collective transformation. Walking is not merely a means of movement but a practice that fosters reconnection with oneself, the environment, and the community. Bruce Chatwin, in The Songlines (1987), highlights how nomadism is an inherent human condition, suggesting that movement is essential not only for physical survival but also for mental and spiritual well-being. In an era marked by environmental crises, conflicts, and increasing technological alienation, rediscovering the value of walking responds to a …
Separating Access Legitimacy From Utilization Analytics: A Two-Layer Evaluation Model For Philanthropy And Development, Stephanie Zabriskie
Separating Access Legitimacy From Utilization Analytics: A Two-Layer Evaluation Model For Philanthropy And Development, Stephanie Zabriskie
Journal of Nonprofit Innovation
This article introduces a two-layer evaluation model for philanthropic and development decision-making in access-based interventions. The first layer treats Access as Outcome (AAO) as a recognized outcome when essential goods, services or resources are delivered through a viable delivery pathway, without requiring post-access utilization or compliance to validate legitimacy. The second layer evaluates post-access variation through System Coherence Conditions (SCC), defined as internal alignment across governance and decision-making, distribution and logistics, social accountability and norms, and scarcity management and continuity, which explain differences in utilization, continuity, and downstream effects as signals of system coherence rather than as retroactive worthiness thresholds. …
From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson
From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson
Business Management Review
As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …
The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher
The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher
Business Management Review
This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …
Comparison Of 1d-Convolution Neural Network And Hilbert Huang Transform-Based Features For Ecg Signal Classification, Baqir Ahmed Hussein, Rabab Abdulrida Saleh
Comparison Of 1d-Convolution Neural Network And Hilbert Huang Transform-Based Features For Ecg Signal Classification, Baqir Ahmed Hussein, Rabab Abdulrida Saleh
Journal of Economics and Administrative Sciences
The electrocardiogram (ECG) signal is one of the primary biological signals used in the diagnosis of cardiac arrhythmias. However, conventional analysis and classification methods are often limited by the nonlinear and non-stationary nature of ECG signals. This research aims to evaluate the performance of a one-dimensional convolutional neural network (1D-CNN) and hybrid models that integrate Hilbert–Huang Transform (HHT)-based features with 1D-CNN for ECG signal classification. Five standard diagnostic categories (N, S, V, Q, and F) were considered. A comparative framework was developed, including a standalone 1D-CNN model and three hybrid models based on different HHT-derived features. Model performance was assessed …
Combined Hybrid Ardl-Garch-Bigru Model In Analyzing And Forecasting Currency In Circulation Issued By The Central Bank Of Iraq, Abdulrazzaq Tallal Akram, Omar Abdulmohsin Ali
Combined Hybrid Ardl-Garch-Bigru Model In Analyzing And Forecasting Currency In Circulation Issued By The Central Bank Of Iraq, Abdulrazzaq Tallal Akram, Omar Abdulmohsin Ali
Journal of Economics and Administrative Sciences
This research examines the dynamics and forecasting performance of currency in circulation (CIC) in Iraq. It uses a theoretical framework that recognizes long-run equilibrium relationships, short-run adjustment, volatility clustering, and nonlinear patterns. These complexities limit the adequacy of traditional linear models and motivate hybrid approaches. Accordingly, a triple hybrid model is employed. This combines autoregressive distributed lag (ARDL), Generalized Autoregressive Conditional Heteroskedasticity (GARCH) with Generalized Error Distribution (GED) to capture heavy-tailed behavior, and Bidirectional Gated Recurrent Unit (BIGRU). Stationarity is assessed using ADF tests. Residual diagnostic tests confirm heteroskedasticity, thereby justifying the inclusion of a GARCH component. The proposed model …
From Religious Sites To Cinematographic Sets: Symbolism Of Religious Cultural Heritage In The Italian Series ‘Le Indagini Di Lolita Lobosco’, Antonietta Ivona, Lucrezia Lopez
From Religious Sites To Cinematographic Sets: Symbolism Of Religious Cultural Heritage In The Italian Series ‘Le Indagini Di Lolita Lobosco’, Antonietta Ivona, Lucrezia Lopez
International Journal of Religious Tourism and Pilgrimage
Cinema and television, as core components of the creative industries, play a crucial role in transforming cultural heritage into meaningful narrative and symbolic resources. This study explores how religious cultural heritage is reconfigured from sacred sites into cinematographic sets, focusing on the Italian television series Le Indagini di Lolita Lobosco, set in Apulia. Drawing on the cultural and spatial turn in geography and media studies, the research examines the symbolic, aesthetic, and spatial functions of religious architecture and sacred landscapes within the series. Churches, monasteries, and coastal sacred spaces are not treated as mere backdrops, but as narrative devices that …
Impact Of Mass Tourism On Corsican Religion: Between Spectacularisation And Commercialisation The Case Of The Sartène Catenacciu, Pierre-François Marchiani
Impact Of Mass Tourism On Corsican Religion: Between Spectacularisation And Commercialisation The Case Of The Sartène Catenacciu, Pierre-François Marchiani
International Journal of Religious Tourism and Pilgrimage
This study aims to question the impact of mass tourism on the religious expression of the Corsicans. In 2012, across France, 44% of cultural tourism had a spiritual and religious aspect, representing around 20 million travellers (Baziou, 2004:336). It is often the discovery of heritage, whether built or intangible, that leads people to engage in this form of ‘religious tourism’. Although arising from good intentions, this form of tourism is accompanied by a process of secularisation that alters the very object being sought. This is what we shall examine through a synchronic and diachronic study of the Catenacciu di Sartène, …
Building Sustainable Competitive Advantage Through Customer Centricity: Evidence From Fmcg Firms In Indonesia, Oskar Fajar Damanik, Elliot Simangunsong, Fathony Rahman, Eka Ardianto
Building Sustainable Competitive Advantage Through Customer Centricity: Evidence From Fmcg Firms In Indonesia, Oskar Fajar Damanik, Elliot Simangunsong, Fathony Rahman, Eka Ardianto
The South East Asian Journal of Management
Research Aims: This study aims to develop a comprehensive model that leverages customer-centric strategies to build sustainable competitive advantage within the dynamic and complex context of changing consumer behaviour.
Design/Methodology/Approach: Data were obtained from 235 sales and marketing managers across 63 Fast Moving Consumer Goods (FMCG) firms using a convenience sampling method. A structured questionnaire employing Likert-scale items was distributed via Google Forms. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) in SmartPLS 3 and further validated through semi-structured interviews with top management practitioners.
Research Findings: The findings of the study indicate that a customer-centric strategy …
The Digitalisation Of Administrative Processes And Institutional Agility In Sucs Cebu City: The Mediating Role Of Employee Digital Readiness, Leovigilda L. Bithay
The Digitalisation Of Administrative Processes And Institutional Agility In Sucs Cebu City: The Mediating Role Of Employee Digital Readiness, Leovigilda L. Bithay
The South East Asian Journal of Management
Research Aims: This study examines how the digitalisation of administrative processes influences institutional agility in SUCs in Cebu City, Philippines, and explicitly investigates employee digital readiness as a mediating capability that translates digital investments into organisational adaptability.
Design/Methodology/Approach: A quantitative predictive research design was employed using a structured survey administered to 300 administrative employees selected through purposive sampling. PLS-SEM was used to test direct and indirect relationships.
Research Findings: The digitalisation of administrative processes has a significant positive effect on institutional agility. Employee digital readiness partially mediates this relationship, indicating that technological modernisation alone yields limited gains in agility unless …
The Role Of Relational Capital As A Dynamic Capability And Its Effect On The Relationship Between Directors’ Network And Firm Performance, Saiful Bakhtiar Masduki, Norman Mohd Saleh, Lokhman Hakim Osman, Mara Ridhuan Che Abdul Rahman, Kamarul Baraini Keliwon
The Role Of Relational Capital As A Dynamic Capability And Its Effect On The Relationship Between Directors’ Network And Firm Performance, Saiful Bakhtiar Masduki, Norman Mohd Saleh, Lokhman Hakim Osman, Mara Ridhuan Che Abdul Rahman, Kamarul Baraini Keliwon
The South East Asian Journal of Management
Research Aims: This study aims to examine how directors’ networks (DIRNET) improve firm performance and how relational capital (RELCAP) helps mediate this relationship in Malaysian public-listed firms.
Design/Methodology/Approach: The adopted research design makes use of secondary data that involves 579 publicly listed firms within the period of 2017-2019. DIRNET and RELCAP measured through social network analysis techniques. Panel regression is applied to test the models and ensure robustness of the research findings.
Research Findings: DIRNET is positively related to firm performance, and this effect is partially mediated by RELCAP, which positively influences performance. However, the relationship between DIRNET and firm …
Factors Affecting Purchase Intention Toward Second Hand Clothes, Soumaya Mounir Kaakour, Fouad Saad
Factors Affecting Purchase Intention Toward Second Hand Clothes, Soumaya Mounir Kaakour, Fouad Saad
BAU Journal - Society, Culture and Human Behavior
Although the purchase of second-hand clothing remains a debated research topic, it is widely acknowledged that second-hand clothing (SHC) benefits society by reducing the waste of natural resources and promoting sustainability, however, it is yet to be determined whether the motivation behind buying second-hand clothing is driven by concerns for self, community, and nature.
This research aimed to investigate the impact of the five following factors frugality, perceived environmental knowledge, attitude, environmental concern, and mindful consumption on the purchase intention of second-hand clothing. A quantitative approach was used, and data was gathered online using Google Forms, where 308 responses were …
Patient Experience (Px) In Low- And Middle-Income Countries (Lmics): A Scoping Review, Yara Abou Harb, Geoffrey A. Silvera
Patient Experience (Px) In Low- And Middle-Income Countries (Lmics): A Scoping Review, Yara Abou Harb, Geoffrey A. Silvera
Patient Experience Journal
Patient Experience (PX) is a growing subject in the healthcare industry due to its association with improved clinical outcomes, patient safety, and business motives. While PX is well studied in high income countries, little is known about the state of PX in Low and Middle-income countries (LMICs). Objective: The study aims to examine literature on PX and related concepts in LMICs. Methods: This study executes a PRISMA literature review of academic databases (Ovid Medline, CINAHL, EMBASE and Google Scholar) as well as hand searching of PX related websites from 2005 to 2024. Results: 67 references met search criteria. Four themes …
Multilevel Factors Shaping The Patient Experience With Health Services In Torbat Heydarieh, Iran, Fatemeh Pourhaji, Mohammad Hossein Delshad
Multilevel Factors Shaping The Patient Experience With Health Services In Torbat Heydarieh, Iran, Fatemeh Pourhaji, Mohammad Hossein Delshad
Patient Experience Journal
Background: One of the main aims of public health is to ensure that health services are used and available. However, access alone does not guarantee a positive patient experience, which is critical to achieving optimal health outcomes and ensuring health equity. Aims: The objective of this study is to analyse in a comprehensive way the multiple factors influencing the patient experience and subsequent use of healthcare services by households in Torbat Heydarieh, Iran, by examining the independent and interactive contributions of individual, household and environmental (community) determinants using THUMS data. Methods: This analytical study, which covered a 1-year period, looked …
Exploring Gender As An Analytical Framework In The 2018-2019 Revolution And Ongoing Civil War: The Role Of Gendered Violence And Sudanese Women's Resistance, Ami John
Butler Journal of Undergraduate Research
This paper will interrogate the intersection of gender, war, and political upheaval within Sudan while focusing on the role of women in both the 2019 resistance and the ongoing conflict and revolution. By the end of 2018, mass protests had called for the ousting of Omar al-Bashir, the long-standing Sudanese president. This event set off a chain reaction which led to events that fueled the long-standing rivalry between the two militant groups that were active in Sudan, the Rapid Support Forces (RSF) and the Sudanese Armed Forces (SAF). The tension caused by this rivalry created unforeseen circumstances for the local …
Psychological Contract And Perma Well-Being, Ryan T. Roddey
Psychological Contract And Perma Well-Being, Ryan T. Roddey
Doctoral Dissertations and Projects
The PERMA model, a five-factor framework- positive emotion (P), engagement (E), relationship (R), meaning and purpose (M), and accomplishment (A)- was developed to assess the building blocks of well-being (Seligman & Csikszentmihalyi, 2000). In the workplace setting, organizations perceive how positive organizational psychology shapes employee well-being through exchange relationships (Donaldson et al., 2022). Previous research confirms the effect of the psychological contract on well-being when the contract is violated in the workplace. Yet, limited studies examine the association between overall well-being and employee exchange agreements, such as the psychological contract. This study explored the differences between relational and transactional psychological …
Training & Support Impacts To Leader Mental Health: A Multiple Case Study, Casey R. Childers
Training & Support Impacts To Leader Mental Health: A Multiple Case Study, Casey R. Childers
Doctoral Dissertations and Projects
This expansive body of work displays a composite overview of the problem considered, research process employed, and conclusive findings centered on mental health in leadership within the healthcare setting. From the research background, literature review, planning phase, execution tasks, data analysis, and conclusive findings, the research comprehensively signifies a complex contribution to the current body of knowledge. Throughout this study each of the specific research phases are carefully outlined to fully identify the problem surrounding insufficient support systems and the subsequent impact on team engagement, retention, and overall performance. The study leverages a flexible design to approach the problem statement …
Judging A Book By Its Cover: Exploring Ethical Solutions For Marketing & Labeling Romance Novels With Illustrated Cover Art, Tricia Filbrun
Judging A Book By Its Cover: Exploring Ethical Solutions For Marketing & Labeling Romance Novels With Illustrated Cover Art, Tricia Filbrun
Honors Projects
As social media platforms and subcommunities have driven massive sales for romance titles in the publishing industry, there has been an intense debate among literary communities, parents, and school administrators about whether the illustrated cover art style is appropriate. Some readers feel that these books are intentionally marketed towards a younger audience, and the sexually explicit nature of the content was not made clear, or labeled at all, before they read the book. This paper explores four likely marketing and labeling solutions that could be implemented to resolve this issue, and whether they are ethical by marketing and advertising standards, …
Clawing Back Fraudulent Profits—Investor Protection Or Regulatory Overreach: The Disgorgement Dilemma In Securities Law, Jessica Sun
The Journal of Business, Entrepreneurship & the Law
This comment explores the legal complexities surrounding the Securities and Exchange Commission’s (SEC) use of disgorgement as an enforcement tool, specifically addressing the tension between investor protection and regulatory overreach. Sun examines the evolution of disgorgement from a court-created equitable remedy to a power formally codified by the National Defense Authorization Act of 2021, while highlighting the significant limitations imposed by Supreme Court rulings in Kokesh v. SEC and Liu v. SEC. The comment centers on a current circuit split between the Second Circuit’s decision in SEC v. Govil—which requires a showing of "pecuniary harm" to victims before awarding disgorgement—and …
Copyright On Stage: Protecting The Directions Behind The Performance, Eliana Sakin
Copyright On Stage: Protecting The Directions Behind The Performance, Eliana Sakin
The Journal of Business, Entrepreneurship & the Law
In this comment, the author argues that theatrical stage directions should be recognized as copyrightable material under the U.S. Copyright Act, primarily by categorizing them as "choreographic works". Sakin highlights that while the 1976 Copyright Act explicitly protects choreography and pantomimes, stage directions—which serve as the "blueprints" for a production's blocking, technical cues, and artistic mood—currently exist in a legal gray area. Through an analysis of historical context and industry disputes, such as the Urinetown and The Most Happy Fella settlements, the author illustrates a growing industry recognition of a director’s staging as a protectable, original contribution, despite the lack …
Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel
Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel
The Journal of Business, Entrepreneurship & the Law
This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …