Digital Commons Network^™

Voluntary Aspects Of Involuntary Conversions, Eli Gerver

Tax Adviser

No abstract provided.

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.

Professions At Work: Tax Reform Possibilities-1975, Joel M. Forster

Tax Adviser

No abstract provided.

Pre-Litigation Tax Settlements: The Administrative Route To A Happy Ending, Gerald W. Padwe

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.

Engaging Stakeholders To Build, Sustain, And Grow Responsible Business: Some Frameworks, Meena Raghunathan, Kara Li Liu

Markets, Globalization & Development Review

This is a follow-up Dialogue commentary to the MGDR publication:

Raghunathan, Meena and Liu, Kara Li (2024) "Moving from ‘Managing Stakeholders’ to ‘Managing for Stakeholders’: The Imperative for Responsible Business," Markets, Globalization & Development Review: Vol. 9: No. 3, Article 4.
DOI: 10.23860/MGDR-2024-09-03-04
Available at: https://digitalcommons.uri.edu/mgdr/vol9/iss3/4.

In this commentary, the concepts of stakeholder approach to management is expanded and deepened.

Import Substitution Industrialization In Africa: Guinea's Experience, Mamadou Saliou Diallo

Markets, Globalization & Development Review

Import substitution industrialization (ISI) is such a template that many countries lagging behind in terms of development considered as an essential phase. The process of adopting ISI by these countries, however, displays contrasts in many aspects. The more apparent cases of differences in ISI adoption emanate from the East-Asian and Sub-Saharan African (SSA) models. These two regions are both latecomers in that industrial revolution, compared to Latin American countries being pioneers, was a chronologically later undertaking. Despite constraining factors, the East-Asian model thrives to become a successful experience. Meanwhile, SSA and Latin American countries still strive to achieve this ambition. …

The Tax Adviser, Volume 5, Number 10, October 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Limited Partnership V. Association: A Need For Change, Philip P. Storrer

Tax Adviser

No abstract provided.

Debunking The Myth: A Dive Into The Role Of Relational Capital In Sustainable Food Production Systems, Ismail Badraoui, Tarik Saikouk, Nejib Fattam, Ahmed Hamdi, Vikas Kumar

All Works

The shift towards sustainable food production is essential to address the urgent dual challenges of climate change and population growth, with agricultural cooperatives playing a vital role in this transformation. However, many cooperatives struggle to deliver the expected value to their members. By considering cooperatives as member-centred production systems, this research investigates relational capital's role in determining cooperative success. This study uses a sequential mixed-methods research approach. First, we use empirical survey data from 320 farmers to test a moderated mediation model that links relational capital to collaboration activities and outcomes. Then, we use qualitative responses from 50 farmers to …

The 2025 Pakistan Floods: Investigating The Human, Agricultural, And Economic Collapse, Abdullah Khan

MSJ Capstone Projects

This project examines the 2025 Pakistan floods as a multidimensional climate disaster that triggered severe human, agricultural, and economic consequences. Moving beyond event-based reporting, the study examines how climate change, weak governance, poor infrastructure planning, and delayed institutional responses intensified the scale of destruction. Using investigative journalism methods, the project combines field reporting from flood-affected areas, in-depth interviews with displaced communities, local activists, and experts, and analysis of official data and policy documents. The findings reveal widespread displacement, loss of livelihoods, food insecurity, and long-term social vulnerability, particularly among marginalized rural populations. Agricultural collapse emerged as a central concern, threatening …

The Tax Adviser, Volume 5, Number 9, September 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz

Tax Adviser

No abstract provided.

From Disciplinary Silos To Cyber-Transdisciplinary Networks: A Plural Epistemic Model For Agi-Era Knowledge Production, Cristo Leon, James Lipuma

STEM for Success Resources

This article extends a keynote from the 16th IMCIC 2025, offering a framework for academic institutions navigating the epistemic shifts prompted by artificial general intelligence (AGI). It argues that traditional disciplinary (Mode 1), interdisciplinary (Mode 2), and transdisciplinary (Mode 3) approaches are increasingly insufficient to address the complexity and plurality of AGI-era knowledge production. Drawing on critical communication theories—such as the Kuhn–MacIntyre thesis on incommensurability, the Bataille–Lyotard notion of invention, Nicolescu–Ostrom's governance frameworks, and Haraway–Scholz's situated knowledge—the article introduces Mode 4: cyber-transdisciplinarity.1 This mode conceptualizes AGI as an epistemic co-agent, enabling real-time mediation, synthesis, and redistribution of knowledge between human …

Studia I Materiały Nr 2/2025 (43)

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Entire Volume Studia i Materiały 2/2025 (43)

Micro-Credentials As A Tool To Support Sustainable Development Academic Education – Survey Results, Mariola Zalewska

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The aim of this study is to explore the potential of micro-credentials as a tool for integrating Education for Sustainable Development (ESD) into university curricula and for mitigating student dropout. In light of delays in achieving the 2030 Agenda goals, the study examines whether micro-credentials can enhance sustainability competencies through flexible, student-centred learning pathways. To address the research gap regarding the limited understanding of student perceptions of both ESD and micro-credentials, a pilot study was conducted among students at the Faculty of Management, University of Warsaw.

Design/ methodology/approach: The survey covered the following thematic areas: perceived importance of …

The Tax Adviser, Volume 5, Number 8, August 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Income Tax Ramifications Of Securities Options, Lauren S. Soll

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Partnership Records Lose Fifth Amendment Protection, Paul P. Lipton

Tax Adviser

No abstract provided.

A Multi-Case Study Exploring Ncaa Division I Athletic Departments’ Mental Health Culture, Kim Tolentino, Dana K. Voelker, Brent Oja, Sofia España Pérez, Sam Zizzi

Journal of Issues in Intercollegiate Athletics

Mental health and psychological well-being continue to be significant areas of concern for collegiate student-athletes. Researchers have identified the perceived barriers preventing student-athletes from using mental health services which include lack of knowledge, limited access, and perceived negative stigma (e.g., Harris & Maher, 2023; Yoon & Petrie, 2023). Organizational culture, loosely defined as a group’s accumulated shared learning (Schein & Schein, 2017), plays an important role in guiding the behaviors of its members. Developing a positive athletic department culture around mental health can, in turn, be beneficial to increasing student-athletes’ help-seeking behaviors. The purpose of this study was to explore …

Fasttree-Guided Genetic Algorithm For Credit Scoring Feature Selection, Rashed Bahlool, Nabil Hewahi Prof., Youssef Harrath Dr.

Research & Publications

Feature selection is pivotal in enhancing the efficiency of credit scoring predictions, where misclassifications are critical because they can result in financial losses for lenders and exclusion of eligible borrowers. While traditional feature selection methods can improve accuracy and class separation, they often struggle to maintain consistent performance aligned with institutional preferences across datasets of varying size and imbalance. This study introduces a FastTree-Guided Genetic Algorithm (FT-GA) that combines gradient-boosted learning with evolutionary optimization to prioritize class separability and minimize falserisk exposure. In contrast to traditional approaches, FT-GA provides fine-grained search guidance by acknowledging that false positives and false negatives …

College Athlete Mental Health: Identifying Sources Of Support In Collegiate Athletics, Levone Lee, Lauren Beasley, Kaylee A. Palomino, Patricia M. Kelshaw, Joycelyn Kennedy, Deborah Chanan, Elinah Russell, Tarkington J. Newman

Journal of Issues in Intercollegiate Athletics

Despite having access to resources and services, college athletes continue to encounter negative mental health experiences and outcomes. Prior research has begun to identify key sources of social support within collegiate athletics, including teammates and athletic trainers. However, there is limited understanding of with whom college athletes feel most comfortable discussing their mental health. The current study aims to identify preferred sources of social support when athletes wish to discuss their mental health and, in turn, examine differences in preference among unique college athlete populations. In total, 247 college athletes participated in the study, representing eight universities within an NCAA …

Marketcrafters: The 100-Year Struggle To Shape The American Economy, Jay Nathan

Journal of Global Awareness

No abstract provided.