Digital Commons Network^™

Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago

Tax Adviser

No abstract provided.

Some Practical Applications Of The New Disc Provisions, Walter A. Slowinski

Tax Adviser

No abstract provided.

Boeing Turns It Around, How A Change In Leadership Impacted An Industry, Fenix Suriel

Capstones

Boeing’s post McDonnell Douglas merger saw a shift from engineering-led decision-making to shareholder-driven priorities. This change is at the root of major safety failures, production issues, and ripple effects across the aviation labor market and supply chain. The appointment of CEO Kelly Ortberg, an engineer with deep aerospace experience, marked a turning point as he emphasized safety, transparency, training, and cultural reform, including mandatory safety systems and stricter competency standards. Boeing has shown signs of recovery through improved earnings, rising stock value, renewed FAA trust, and increased industry confidence. Though the company has not fully regained its pre-pandemic standing, experts …

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Kentucky Law Journal

No abstract provided.

Spec Ops Tools Point Of Sale (Pos) Data Insights, Liam Mcgovern

Business Analytics Student Projects and Publications

No abstract provided.

Unpacking Identity Work Mechanisms For A Person-Centered Approach To Business And Management Education, Carla Campana, Pablo Leao

International Journal of Teaching and Learning in Higher Education

We explore identity work among undergraduate business students who resist the identity prevailing in traditional business schools. The study investigates an educational program that fosters identity work, allowing students to add facets to their emergent identity. Through in-depth interviews, the researchers uncovered a process in which students resist the hegemonic identity of business administrators, seeking alternative experiences that redefine their identity. Our research contribution is two-fold. First, we extend the concept of identity workspaces by introducing three mechanisms: autonomy, a psychological safe space, and group embeddedness. These mechanisms enable students to engage in an identity work process and reidentify with …

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

Exploring The Relationship Between Entrepreneurial Ambidexterity And Academic Performance: The Moderating Role Of Digital Capabilities: Evidence From Public Universities Of Duhok Governance, Kurdistan Of Iraq, Zeravan Abdulrahman Omar

Arab Economic and Business Journal

This study examines the impact of entrepreneurial ambidexterity, and the synchronization of exploratory and exploitative activities, on academic performance in university departments, and the role of digital capabilities in moderating this impact. Using a descriptive analytical approach, a questionnaire was distributed to 145 department heads at public universities in Duhok Governorate, Kurdistan Region of Iraq. The data were validated using SPSS version 29 and SmartPLS 4.1.1, both of which confirmed the study's hypotheses. The results revealed a direct, statistically significant, positive correlation between entrepreneurial ambidexterity and departmental academic performance. Furthermore, digital capabilities were found to have a significant positive performance-modifying …

Working With The Irs: “Disc, A Handbook For Exporters”, Harry Z. Garian, United States. Internal Revenue Service

Tax Adviser

No abstract provided.

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.

Warehouse Reconfiguration With Ats Lab, Ed Cantor, Dana Pazhouhesh, Mathew Oshinski, Samantha Sanchez

Senior Design Project For Engineers

The ATS Lab Warehouse Reconfiguration project is a collaborative effort between Kennesaw State University’s Department of Industrial and Systems Engineering and ATS Lab, located in Marietta, GA. The goal of this project is to redesign the current warehouse layout to enhance operational efficiency, reduce travel time, and implement sustainable inventory management practices, including 5S and Kanban. Aaron Roob, ATS Operations Manager, and Franklin Hungerford, Continuous Improvement Manager, led this initiative. Our team, “Sick Sigma’s,” is composed of Ed Cantor, our Project Manager, who is working as an intern at ATS during this process; Dana Pazhouhesh (Process Engineer); Matthew Oshinski (Quality …

Designing A Scalable Recruitment & Partnership System For The Leadership And Business Strategy (Lbs) Program Through Strategic Marketing And Brand Development, Daniela Padilla

Honors Theses

The Leadership and Business Strategy (LBS) program at Western Michigan University delivers a highly immersive experience that allows students to learn business by doing business. Students engage directly with executives, including CEOs, working alongside them on complex consulting projects with real companies. The program takes place at Sleeping Giant Capital, a Michigan-based private equity firm, where students operate in a real business environment and gain exposure to high-level strategy and decision-making. Yet despite its impact, many students only discover LBS after enrolling at the university. Student data reinforces this gap, showing that while most students know their intended major before …

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Lilly To Lufkin-An Interpretation Of Court Thinking On Intercompany Pricing, Melchior S. Morrione

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Dc's Kitchen: A Comprehensive Business Plan, Mark A. Chesson Ii

Honors Program Theses and Research Projects

This business plan explores the creation of DC’s Kitchen, a Cajun-cuisine inspired restaurant aiming to provide customers with an experience that combines the Cajun heritage with modern entrepreneurial strategies. DC’s Kitchen is more than just a restaurant; it is a unique place that tells the story of how the Cajun people came to be, and the foods and traditional dishes that underline the significant cultural impacts it has had in the United States. This business aims to merge all of these factors into one, while competing with the highly touted competitive “foodie” market in San Antonio, Texas.

This combines a …

Patent Searching With Uspto, Derwent Innovation And Lens.Org, Ibis Anette Moreno-Lozano

Day Family Research Lab Workshop Series

No abstract provided.

Genetically Modified Crops In Africa: Evidence On Adoption, Economic Benefits, Environmental Effects, And Constraints, Aloyce Hepelwa, Innocensia John

Tanzanian Economic Review

Africa faces deep food insecurity with over 300 million undernourished people driven by, low agricultural productivity, and climate shocks. To enhance food production and sustainable development, there is potential seen in genetically modified (GM) crops. To explore the potential of GM crops, this paper examines their production, adoption, economic and environmental impacts, adoption barriers, and policy implications in Africa and globally. This is done using a structured narrative review of peer-reviewed literature, reports, and policy documents (2014–2024) sourced from different databases complemented by stakeholder consultations. The findings show that GM has expanded considerably worldwide driven by high productivity, reduced pesticide …

Ai And Racism: 6 Reasons Black People Need Digital Literacy, Brianna A. Baker

Publications and Research

Key Points

• AI often reflects racial bias in its training data, which can distort how Black people are represented.
• Psychological stress increases when digital tools misunderstand or misinterpret Black experiences.
• Digital literacy strengthens emotional wellbeing by helping users recognize and counter biased outputs.

An Exploratory Evaluation Of The Kalamazoo River Watershed Council: Assessing Organizational Impact And Value, Alexander Mendez

Honors Theses

The Kalamazoo River Watershed Council (KRWC) plays a central role in protecting, restoring, and promoting the long-term health of the Kalamazoo River watershed, a geographically expansive and ecologically complex system facing persistent challenges from legacy contamination, nonpoint source pollution, land-use pressures, and inequitable access to watershed resources. This honors thesis presents an exploratory organizational evaluation of the KRWC, assessing its role and relevance within the watershed, the effectiveness of its programs and partnerships, the strengths and limitations of its governance structure, and opportunities to strengthen its long-term sustainability and impact.

Guided by principles of Practical Participatory Evaluation (PP-E) and Fourth …

Washington Report: Action Expected On: • Excise Tax Extension • Clean Air Tax Act • Estate And Gift Tax Payments, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 8, August 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Ada News - 12/8/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Artificial Intelligence In Insurance Fraud Detection: Applications And Implications For Internal Audit, Maria Davis

Honors Projects

Artificial Intelligence (AI) is being used in accounting and the insurance industry to assist with auditing and fraud detection. The Big Four public accounting firms have invested heavily in AI implementation efforts. Across these firms, AI has been used to reallocate auditors’ time from mundane tasks to more complex tasks that require human judgement. Within the insurance industry, machine learning, deep learning, and natural language processing, among other AI tools, have proven helpful in fraud detection efforts. While the positive impacts of AI usage are clear, concerns surrounding the replacement of human jobs, a lack of transparency in auditing, heavy …

Recent Developments In International Tax Administration And Enforcement, Randolph W. Thrower

Tax Adviser

No abstract provided.

Simulating Sustainability: How Resorts Can Balance Freshness And Waste In Produce Supply Chains, Isabella M. Camberos

Sustainable Supply Chain Management

Resorts face increasing pressure to reduce food waste while maintaining high levels of service quality and produce freshness. This study examines how discrete-event simulation can be used as a decision tool to analyze and improve produce supply chains in the hospitality industry. A simulation model was developed in Simio to compare local and global produce sourcing strategies under identical demand, storage capacity, and spoilage conditions. The model captures key system characteristics, including batch-based deliveries, cold storage constraints, perishability, and probabilistic guest waste. Results indicate that while both sourcing strategies exhibit efficient flow and minimal congestion, global sourcing generates significantly higher …

Environmental Risk Assessment Of Textile Waste From Bio-Engineered Fibers In The Fashion Industry, Aayush Pankaj Agarwal, Harshit Soral, Irmak Aktan, Karol Montserrat Gonzalez Saad, Maria Daniela Saa Espinosa, Sheetal Suhas Dhanuka, Yi Yang

Harrisburg University Dissertations and Theses

The global fashion industry generates over 92 million tons of textile waste annually, a figure projected to increase significantly by 2030. Bio-engineered fibers, including bacterial cellulose, mycelium-based leather, and recombinant protein textiles emerge as sustainable alternatives to conventional fibers. Despite their promise, recent evidence suggests that these fibers may pose environmental risks at the end-of-life stage, such as incomplete biodegradation in landfills, microfiber shedding, and chemical leaching from dyes and coatings. The purpose of this study is to examine how these risks are represented through scientific literature, corporate sustainability reports, and policy frameworks, and to identify strategies for integrating risk …

School And District Leaders’ Understanding Of Technology Organizations’ Cyber Business Practices, Jayejaye Johnson

Journal of Educational Research and Practice

Educational technology (EdTech) interoperability throughout cyberspace provides the financial opportunity to collect and sell student privacy information in digital learning environments, challenging school leaders to govern schools and keep children safe. School leaders provide the resources, funding, planning, decision making, and administration for EdTech cybersecurity practices and policies, yet little is known about what public school leaders understand. A quantitative study was designed using primary data collected from an online survey. Four research questions guided this study: What are the differences in cybersecurity practices and policy response scores (1) between male and female school leaders; (2) among leaders with different …

Determining The Internal And External Barriers That Small Antique Retail Business Owners In East Texas Face, Which Influence Their Decisions To Underutilize Or Not Adopt Social Media As A Promotional Tool, Mitchell Edward Korolewicz

Doctoral Dissertations and Projects

The specific problem addressed in this study was that some small antique retail business owners in East Texas are potentially underutilizing or not adopting social media as a promotional tool, resulting in possible decreased competitiveness. The purpose of this flexible design, single case study was to determine the internal and external barriers that small antique retail business owners in East Texas face, which influence their decisions to underutilize or not adopt social media as a promotional tool. Rogers’s (1962) diffusion of innovation (DOI) theory and its innovation decision process (IDP) model provided the theoretical foundation for this study. Data were …

Expanding Automotive Supply Chain Visibility Beyond Tier 1 Suppliers For Semiconductors, Jonathan Goulding

Doctoral Dissertations and Projects

The research investigated the challenges and benefits automotive manufacturers face in achieving sub-tier supply chain visibility for semiconductor components. During the COVID-19 global pandemic, semiconductor shortages became a critical issue. A pragmatic, flexible qualitative case study design approach was employed to understand automotive semiconductor sub-tier visibility gaps. The key findings indicated there are initial barriers to transparency and challenges with data quality. There were challenges with sub-tier visibility integration, including internal resistance and system integration issues. The findings also showed that achieving sub-tier visibility can offer potential benefits in terms of enhanced reliance and mitigated risk. The study made significant …