Digital Commons Network^™

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Limited Partner Obligations And At-Risk Amounts: The Tax Court Speaks But Not Too Clearly, Lawrence D. Maples

Tax Adviser

No abstract provided.

Acquiring A Computer For The Small Tax Practice, Joseph P. Matoney, Laurence R. Paquette

Tax Adviser

No abstract provided.

Tax Clinic, Thomas P. Ochsenschlager

Tax Adviser

No abstract provided.

Tax Reform Act Of 1986 Applied To Banks, Barry Hipshman

Tax Adviser

No abstract provided.

Foreign Tax Credit Provisions Of The Tax Reform Act Of 1986, Richard M. Hammer, James D. Tapper

Tax Adviser

No abstract provided.

Implicit Bias In Hiring: Leveraging Avatars To Foster More Inclusive Hiring Practices, Alexa Trifilo, Gary Blau, Crystal Reeck

Engaged Management ReView

This research investigated implicit racial in-group bias in hiring and examined extended reality (XR) as a mechanism for masking visual identity cues during the interview process. By introducing avatars that obscure physical characteristics, such as race, the study extends the concept of “blind” hiring into immersive virtual environments. In our experimental design, randomly assigned participants evaluated job candidates represented by avatars that had three variations of racial identifiability (White, Asian, or racially unidentifiable avatar) and two qualification levels (strong and ambiguous). We controlled for gender by including only experienced, full-time female professionals as participants in the evaluation of female avatars …

The Tax Adviser, Volume 18, Number 1, January 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended December 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended December 1986, 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.

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.

Tax Problems In Forming A Partnership Of Controlled Corporations, Nancy J. Stara

Tax Adviser

No abstract provided.

Home Office And Hobby Loss Deductions After Tax Reform, Christine L. Courtnage, Lisa Estes

Tax Adviser

No abstract provided.

Crowding In Private Capital For Climate Adaptation In India, Shreya Bajaj

Master in Public Policy Theses

Reports show that India is highly vulnerable to climate change. Mitigation efforts alone cannot address these risks, and adaptation remains essential. Yet while much of the existing literature documents the adaptation finance gap, it offers less practical guidance on where private capital can realistically be used and what institutional arrangements are needed to make it work. This paper tries to address that gap in the Indian context.

This paper examines three adaptation finance use cases through which private capital could support climate adaptation and resilience in India: parametric disaster risk transfer, pooled municipal finance, and water fund. For each issue, …

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 Regionalization Of The North American Auto Industry: A Comparative Analysis Of Automotive And White Goods Trade Under Nafta And The Usmca, 1990-2024, Helen Alexandra Helfgott

Master in Public Policy Theses

This research examines whether the auto-specific provisions introduced under the North American Free Trade Agreement (NAFTA) and the US-Mexico-Canada Agreement (USMCA) have had a measurable regionalizing effect on North American export flows. The USMCA's auto-specific provisions, established in the rules of origin requirements (ROOs), increase regional value content requirements (RVC) while imposing new requirements for labor value content (LVC), steel and aluminum sourcing, and core parts. This research assesses whether these provisions are associated with a distinctive pattern of intra-regional export concentration not present in other sectors.

The study employs a descriptive comparative framework using data from UN Comtrade, spanning …

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 …

Silicon Rivalry: Understanding The U.S.-China Ai Competition In Southeast Asia, Daniel Christopher Kent

Master in Public Policy Theses

In the rising global strategic competition between China and the United States, artificial intelligence (AI) has taken on a special significance given its potentially transformative impact upon economics and security. Yet while the dialogue around the “AI race” is typically centered on foundational model capability enhancement, application in security contexts, and chip design and manufacturing, there is much less attention paid to its impact on geopolitics. In particular, AI diplomacy—the work of a state to spread its model of AI governance, evangelize its AI companies, and develop critical AI interdependencies and linkages around the world—is far less studied. Nowhere is …

The Digital Rentier State: Saudi Arabia, George Ngoh

Master in Public Policy Theses

As artificial intelligence reshapes Great Power Competition, control over digital infrastructure has become a key measure of global hegemony. In this context, Saudi Arabia is using its Vision 2030 strategy to pivot from traditional hydrocarbon reliance toward diversification into the AI and emerging technology sector, seeking to secure a position of power in an increasingly multipolar world.

This thesis analyzes whether Saudi Arabia’s AI investments signal a transition away from traditional resource rentierism or the creation of a new digital rentier model. Through primary and secondary research, this study argues that the Kingdom is establishing a sustainable pathway toward a …

Millennials On The Move: Exploring The Importance Of Sustainability, Kimberly Mcneil, George Stone

Atlantic Marketing Association Proceedings

No abstract provided.

Mental Accounting And The Green Premium, Omar P. Woodham, George W. Stone

Atlantic Marketing Association Proceedings

No abstract provided.

Consumers’ Willingness To Pay: The Price Of Brand Personality, Kenneth Hall, Thomas Tanner

Atlantic Marketing Association Proceedings

No abstract provided.