Digital Commons Network^™

Unreported Cash Transactions, Severe Criminal And Civil Penalties Imposed On Taxpayers Who Fail To Comply, Michael J. Tucker, James W. Pratt

Tax Adviser

No abstract provided.

Investment Tax Credit Repeal, An Analysis Of The Transition Rules, Lynn M. Hogan

Tax Adviser

No abstract provided.

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Cases And Rulings On Life Insurance, Valuation, Administration Expenses And Claims Against The Estate, And Income Taxation Of Estates And Trusts, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Vacation/Second Home, Tax Planning After The Tra, Cherie J. O'Neil, Clarence C. Rose

Tax Adviser

No abstract provided.

Asymmetric Opinion Formation Of Emotional Excitable Agents, Irene Ferri, Emanuele Cozzo, Aleix Nicolás-Olivé, Albert Díaz-Guilera, Luce Prignano

Northeast Journal of Complex Systems (NEJCS)

The bounded confidence model represents a widely adopted framework for modeling opinion dynamics wherein actors have a continuous-valued opinion and interact and approach their positions in the opinion space only if their opinions are within a specified confidence threshold. Here, we propose a novel framework where the confidence bound is determined by a decreasing function of their emotional arousal, an additional independent variable distinct from the opinion value. Additionally, our framework accounts for agents' ability to broadcast messages, with interactions influencing the timing of each other's message emissions. Our findings underscore the significant role of synchronization in shaping consensus formation. …

Innovation Capability And The Performance Of Women Entrepreneurs: The Role Of Business Incubation Programs To " Moving Up A Class, Lily Purwianti, Hepy H. Ariyanto, Edy Yulianto Putra, Suherlina Suherlina

Arab Economic and Business Journal

This study analyzes the impact of  innovation capability on the performance of women entrepreneurs, with a focus on the role of business incubation program to "move up a class" in Riau Islands Province, Indonesia. The research  aims to evaluate how  business incubation programs  influence the relationship between innovation ability and the performance of women entrepreneurs.  Data were collected through questionnaire  completed by 129 female entrepreneurs who took part in  a Business Incubation program in Riau Islands Province. This study used a quantitative methodology. The PLS (Partial Least Square) software was used for data processing. The results show that while digital …

Characteristics And Influencing Factors Of Think Tank Talent Development, Yongna Yuan, Xuejiao Zhao, Yingming Li, Shimin Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The development of think tank talent has become a fundamental pillar for enhancing the quality of China’s new-style think tanks with Chinese characteristics. On the tenth anniversary of the establishment of China’s new-style think tanks with Chinese characteristics, this study conducts an empirical analysis of the growth patterns, basic characteristics, and influencing factors of think tank talent in China, based on data from 187 valid questionnaires collected by the Think Tank Talent Development Alliance. The study finds that think tank talent in China can be categorized into three types: the “capability accumulation” type, the “stable development” type, and the “senior …

Logic And Pathways Of Higher Education In Supporting Science And Technology Innovation In Big Science Era, Yiran Song, Ying Wang, Yijun Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The new wave of technological and industrial transformation is propelling scientific and technological innovation from isolated breakthroughs toward ecosystem-based collaboration. Deepening interdisciplinary integration and accelerated data-driven and AI-powered processes present fresh challenges to talent cultivation in higher education, demanding a systemic shift in higher education to align with the demands of scientific and technological innovation. This study analyzes the co-evolutionary relationship between higher education and scientific and technological innovation from a historical perspective; examines the defining features of scientific and technological innovation in the era of big science and the new requirements it places on higher education; elucidates the practical …

Artrepreneurs & Business Survival: Bridging The Gap To Creative Success, Ryan Michael Moore

Masters Theses

Artrepreneurs — freelance artists and small studio owners within creative industries — frequently lack training in essential business management skills in financial management, client pipeline development, and business sustainability. These factors exacerbate already statistically high business failure rates, adding to the burdens experienced by creative entrepreneurs. Conventional wisdom and guidance for entrepreneurs is found in experience-based advice from books, blogs and business mentors. While these offer valuable insights, the lack of data-driven advice highlights an opportunity to close the knowledge gap. This research investigates visually engaging educational systems to guide the creation of new visual solutions which address these challenges. …

Modern Visual Solutions For Established Brands: Making Graphic Design Accessible To Legacy Businesses, Emma R. Shanton

Masters Theses

Legacy businesses, often family-owned shops or companies that have been around for decades, have real history and loyal customers, but many look old-fashioned and struggle to attract new people today. Outdated logos, hard-to-read designs, and the habit of using ready-made templates or AI-generated images lead to branding that feels generic, turns customers away, excludes people with disabilities, and can even cause legal trouble.

This study asks a simple question: How can small, long-running businesses update their look in a way that is affordable, easy for everyone to use, legally safe, and still feels true to their story, without high costs, …

An Empirical Analysis Of Augmented Reality’S Impact On Fan Engagement And Behavioral Intention To Use: A Technology Acceptance Model Study Among U.S.-Based Major League Soccer Fans, Gozde Sezgun

Masters Theses

Although augmented reality (AR) is becoming a routine part of how sport is consumed, evidence specific to Major League Soccer (MLS) remains limited. This study applies the technology acceptance model (TAM) to examine how perceived ease of use (PEOU) and perceived usefulness (PU) relate to behavioral intention to use (BI) and to two experience outcomes−fan engagement and fan satisfaction in the MLS context. The study is a nonexperimental, cross-sectional online survey of U.S.-based adult MLS fans with prior exposure to AR in an MLS context, including live stat overlays, in-stadium wayfinding, interactive replays, and virtual try-ons. Constructs were measured with …

Examining The Relationship Between Dark Triad Personality Traits And Career Paths, Mary Robinson Gibson

Doctoral Dissertations and Projects

Growing opportunities in information technology, digital accounting, and remote leadership have increased interest in the personality traits associated with these emerging work environments. The researcher examined the relationship between psychopathy, narcissism, and Machiavellianism, collectively referred to as Dark Triad personality traits, and career preferences. Specifically, the researcher tested whether higher levels of these traits predicted interest in careers characterized by prestige, power, autonomy, and opportunities for manipulation. Working professionals and college students completed the Short Dark Triad (SD3) and a career preference questionnaire. The researcher used binary logistic regression to assess whether Dark Triad traits predicted career cluster selection. Model …

Beyond Crisis: Patient Access And Sustainability, Miguel A. Mendoza

Doctoral Dissertations and Projects

Critical systems underwent drastic workflow adaptations during the COVID-19 pandemic. Many of these operational alterations persist today, while others have been reduced or eliminated. This is a qualitative study on the operational, technological, and human-centered challenges experienced by healthcare organizations providing primary care services in Southwest Ohio during and immediately after the pandemic. This flexible research design implements in-depth, semi-structured interviews with healthcare professionals leading primary care operations to capture a longitudinal perspective on pandemic-era service delivery, and the legacy systems still in place today. Thematic analysis revealed seven themes that determine the effectiveness of care delivery models. Social Determinants …

The Role Of Human Resources In Developing Effective Leadership To Cultivate A Future-Ready Pipeline Of Leaders For Success Assurance, Betzaida Aponte

Doctoral Dissertations and Projects

The problem addressed in this study was that organizations lack a future-ready pipeline of leaders to ensure a smooth transition amid unprecedented technological change. The purpose of this flexible design single-case study was to understand how organizations establish a future-ready pipeline of leaders capable of navigating rapid technological advancements. Utilizing a post-positivist qualitative approach with methodological triangulation, data were collected through semi-structured interviews with 23 human resources professionals and the quantitative Leadership Practices Inventory–Self instrument administered to 25 senior and aspiring leaders. Thematic analysis revealed critical structural failures within traditional succession planning. Key findings demonstrated a severe transparency gap, where …

The Effect Of Return-To-Office Mandates On Worker Engagement And Perceived Work-Family Conflict, Caleb M. Daughhetee

Doctoral Dissertations and Projects

The purpose of this cross-sectional, quasi-experimental study was to examine relationships among employee perceptions of return-to-office (RTO) mandates, employee engagement (EE), and work-family conflict (WFC) among previously remote U.S.-based workers. Despite extensive RTO mandates following the COVID-19 pandemic, limited research has examined the relationship between worker perceptions, EE, and work-family dynamics. Grounded in personal engagement theory (Kahn, 1990), role theory, and the Job Demands-Resources model, this study investigates whether RTO perceptions predict EE and WFC, and whether WFC mediates or moderates the relationship between RTO perceptions and EE. Data were collected from 145 participants using a researcher-developed RTO perception scale …

A Hermeneutical Phenomenological Study On The Queen Bee Phenomenon In Women Higher Education Administrators In Public Colleges, Joy L. Medford

Doctoral Dissertations and Projects

The purpose of this phenomenological study was to discover the lived experiences of women leaders in higher education administration who have experienced the queen bee phenomenon. The theory guiding this study was Tajfel’s social identity theory as it relates to women leaders in public higher education administration. The central research question aimed to explore the lived experiences of women in higher education leadership roles who have experienced the queen bee phenomenon. This hermeneutical phenomenological study included 10 participants who were administrators in public higher education institutions in the United States. Data was collected through semi-structured, individual interviews, journal entries, and …

The Moderating Influence Of Intrinsic Religiosity For Technostress And Tech Addiction In Adults Working In A Digital Environment, Elaine M. Hensley

Doctoral Dissertations and Projects

This dissertation examined factors influencing levels of technostress and tech addiction in adults working in digital environments, where technology is rapidly advancing. The main research questions asked: If and to what extent intrinsic religiosity and resilience, independently and through their interaction, predict levels of technostress and tech addiction among adults in a digital workplace environment. The research design used two multiple linear regression analyses and two moderation analyses to ascertain whether the null hypotheses would be retained. The procedure involved recruiting 222 participants through Prolific who activated a survey link from Qualtrics. The link contained demographic data and four surveys …

The Challenges Of Employee Selection, Cayward L. Wiggins

Doctoral Dissertations and Projects

This qualitative single case study examined the challenges associated with employee selection and the role of emotional intelligence (EI) in improving hiring practices within public sector organizations. The general problem addressed was the failure to consistently utilize EI testing resources, which may result in the selection of less qualified employees. The specific problem focused on the inconsistent integration of EI tools during recruitment and interview processes. Guided by a post-positivism paradigm, the study explored how human resource (HR) managers and personnel understood and applied EI in candidate evaluation. Data was collected from 30 HR professionals using interviews and surveys to …

Understanding The Application Of Military Leadership Skills In Transition To Civilian Leadership Positions, Darik Pickerel

Doctoral Dissertations and Projects

The problem is that the leadership skills of ex-military leaders are not always effectively leveraged when they transition into civilian organizations, resulting in a missed opportunity to harness valuable competencies. The purpose of this flexible design qualitative single case study was to explore how civilian organizations could effectively leverage the valuable leadership skills of ex-military leaders. Three research questions guided the study: What leadership skills do ex-military leaders bring to civilian employment in the production industry based on the experiences of ex-military leaders, their organizational subordinates, and their organizational superiors? How can ex-military leaders most effectively apply their skills to …

The Relationship Between Employee Perception Of Perfectionistic Leadership And Employee Outcomes, Jennifer Parras

Doctoral Dissertations and Projects

Research shows perfectionism to be a multidimensional trait, yielding both positive and negative results. Given its evolving nature and impact, perfectionism is becoming more widely researched and an important trait to study. Multidimensional perfectionism, in its positive side, refers to striving towards excellence, whereas in its negatives side refers to a concern of failure. Today, multidimensional perfectionism research focuses more on the individual and interpersonal consequences of the trait with less focus on the workplace consequences of performance. Therefore, the aim of this study was to investigate the relationship between the dyadic relationship of leader’s perfectionism and employee outcomes. This …

Valuation Transparency And Reputation Of Depository Institutions, Mamadou Ghourayssi Barry

Doctoral Dissertations and Projects

This qualitative single-case study examined how the historical lack of transparency in the financial sector affects the operations of thrift institutions, focusing on one in Albany, New York. The purpose was to understand how valuation opacity, disclosure practices, and leadership behaviors influence stakeholder trust, performance, and institutional reputation. Guided by transformational leadership theory and Vroom’s expectancy theory, the study explored how leadership and organizational practices can enhance transparency and operational integrity in community banking. Data were collected from 27 employees in operational and managerial roles through semi-structured interviews that captured their experiences and strategies related to valuation transparency and ethics. …

Employee Engagement And Its Motivational Drivers: Lived Experiences Of Generation Y Employees In The Workplace, Ololade Dorcas Afolabi

Masters Theses, 2020-current

This qualitative study sought to explore the meaning of employee engagement among Generation Y employees in the United States. Specifically, this research aimed to understand how Generation Y employees described their lived experiences of engagement and the motivational drivers that influence their engagement at work. The researcher interviewed five Generation Y employees. Two of them work in retail industry, two work in healthcare technology, and one works in higher education. The findings show that the participants have a shared meaning of engagement, defining engagement as alignment between their personal goals and organizational goals. In addition, participants shared lived experiences of …

How Race Influences Leadership Motivation: A Study Of Career Aspirations In Diverse Workforces, Latosha V. Hayes-Sperling

Doctoral Dissertations and Projects

This study explored whether and how racial identity influenced leadership motivation among Black, Indigenous, and People of Color (BIPOC) professionals. Despite growing attention to workplace diversity, limited research had examined the internal motivational processes shaping leadership ambition for racially marginalized groups. Using a non-experimental design, this study examined whether perceived racial discrimination predicted leadership motivation and whether this relationship differed by gender. Survey data were collected from approximately 126 BIPOC professionals using validated measures of perceived racial discrimination and leadership motivation, the latter measured as a dimension of career aspirations. Results indicated that perceived racial discrimination, operationalized through workplace microaggressions …

Impact Of Authoritarian Leadership On Employee Job Satisfaction And Turnover Rates In Healthcare Organizations, Esther Odufuwa

Doctoral Dissertations and Projects

In this multiple-case study, I explored how authoritarian leadership behaviors influence employees' job satisfaction and turnover rates in healthcare organizations. Employee outcomes, including job satisfaction and turnover rates, significantly affect productivity and quality of care, and leadership style is a key factor shaping these outcomes. I used the research questions to examine the relationship between authoritarian leadership behaviors and healthcare workers’ organizational commitment. Additionally, I explored how these behaviors affect employees' job satisfaction and impact employee turnover rates in healthcare organizations. Guided by a pragmatic approach, I examined the experiences of healthcare workers, including registered nurses (RNs), licensed practical nurses …

Toxic Leadership Behavior And Its Relationships With Turnover Intention, Job Satisfaction, And Organizational Culture In Healthcare: Evidence From A Government Hospital In Bangladesh, Khan Kamranur Rahman Shovon

Doctoral Dissertations and Projects

Toxic leadership in healthcare is a growing concern, with nurse managers exhibiting toxic behaviors linked to negative employee outcomes, such as turnover intention and job satisfaction, and organizational issues, such as reduced productivity and financial losses. This study examined how toxic leadership behavior relates to nurses' turnover intention and job satisfaction, and how organizational culture mediates the relationship between toxic leadership behavior and turnover intention. Data were collected from 203 nurses at Dhaka Medical College Hospital in Bangladesh. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM), with validated tools to measure the variables. The results showed that toxic …

The Effect Of Transfer Student Enrollment On The Overall Gpa In Division I Men’S Basketball, Emme Hurn

Masters Theses

The study explored the impact that transfer student-athletes have on the overall Grade Point Average (GPA) of a team in Division I Men’s Basketball. Through the use of Alexander Astin’s Input-Environment-Output model, academic preparation and environments were examined to determine their role in academic outcomes. The purpose of this research was to test this theory in order to answer three key research questions: Is there a statistically significant difference in overall team GPA when comparing Division I men’s basketball teams with a high number of transfer student-athletes, and teams with no transfer student-athletes? What is the relationship between the number …

The Tax Adviser, Volume 18, Number 6, June 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.