Digital Commons Network^™

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part Ii: Audit And Compliance Functions), Joel M. Forster

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Establishing Change Of Domicile, John M. Dolan

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 …

Developing Christian Artists: The Live Music Sphere, Camille Crites

Student Scholar Symposium

Christian/Gospel music was the fourth-fastest growing music genre in 2024, and many artists are seeking to enter the Christian music industry. This research seeks to examine the exploration of live music opportunities for Christian music artists in the developing stages of their careers. Every musical artist’s career consists of about five sectors: Songwriting/Publishing, Recording/Releasing Music, Live Music, Merch, and Sync (Film/TV). While parts like Songwriting and Recording are very accessible for new Christian artists, it can be challenging to know how to best approach the Live Music sector, one of the major sources of income for any performing artist. There …

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 …

Marco Lee's Inspiring Journey To The Young Alumni Award, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Syllabus For Com 3150 Dept. Of Communication Studies, Baruch College, Cuny, Rachel Kovacs

Open Educational Resources

This is a Fall 2025 Syllabus for COM 3150 (Business Communication), which is a 3-credit, 15-week required course for the Communication Studies major.

2025-12-18 University Graduate Committee Emergency Meeting Minutes, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Emergency meeting minutes from the University Graduate Committee from December 18, 2024.

Picturing Disparities: Unveiling Gendered Racism In Athletic Leadership Through Photo Elicitation, Eddie Comeaux, Ajhanai C.I. Keaton, Briana A. Savage, Dresden June Frazier, Sara Grummert

Journal of Issues in Intercollegiate Athletics

This study explored National Collegiate Athletic Association (NCAA) Division I athletic administrators’ views regarding the professional accomplishments of women athletic directors by race/ethnicity. More than 2,000 full-time athletic administrators (e.g., athletic directors, academic advisors/counselors for athletes, and coaches) responded to a photograph of and vignette about either a Black or white woman athletic director. The study found that although some athletic administrators were supportive of women athletic directors regardless of race, some showed signs of race evasiveness and stark differences in their perceptions of deservingness consistent with racial bias. These findings have implications for campus leaders and other higher education …

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 …

Environmental, Social, And Governance (Esg) Teaching Resources For Use In Any Accounting Class, Misty Newby

Student Scholar Symposium

With current and future Environmental, Social, and Governance (ESG) reporting regulations, industry pressures, and stakeholder expectations, many organizations integrate ESG goals into business strategy. To aid accounting faculty in their goal of preparing students with the knowledge, skills, and abilities to create, review, and audit ESG reports, this flexible, three-part ESG teaching module can be used in whole or in part in any accounting course. This teaching resource provides lecture files (Google Slides), lecture notes, and student assignments and can be scaled up or down to fit the lecture needs. Topics covered in the modules include Sustainability, Climate Change, and …

Innovation In Circular Products For Healthy People, Planet, And Profit, Allison Golata, Misty Newby, Audrey Roberts, Dodd Galbreath

Student Scholar Symposium

Innovation in Circular Products for Healthy People, Planet, and Profit In our consumer-driven economy, companies tend to prioritize manufacturing efficiency to keep up with demand. While current practices can create short-term profits, there are financial and non-financial impacts on people, the planet, and profit. Innovation in circular products can create a win-win for businesses and consumers while meeting the needs of today and promoting future success. In this session, we will discuss the impact of current business processes and consumer practices on people, planet, and profit; explore how circular products can create long-term, sustainable value for business by designing products …

How To Trade Memecoins, Antoine Testaud De Marchain

Student Scholar Symposium

This poster presentation aims to introduce high school and college students to the world of cryptocurrencies, with a focus on memecoins and how to trade them.

The poster will be divided into three key sections:

1: What are Cryptocurrencies?

-What is cryptocurrency, and how does it work?

-Centralized vs Decentralized exchanges.

-A little bit about the blockchain technology and its networks.

2: What are memecoins?

-Definition and unique characteristics of memecoins.

-Why memecoins have gained popularity.

-The role of social media and online communities in driving trends.

3: How to trade Memecoins (Core of the poster)

-Step-by-step guide to setting …

China’S Influence Over The Mining Industry In Africa, Safa M. Altamimi, Reda Amer

Undergraduate Research Symposium

How much influence does China have over the international supply of minerals from Africa? The purpose of this research is to study China’s involvement in Africa’s mining industry and analyze its impact on US economic interests. China has traded and invested in many mining sites across Africa; However, I will be focusing on DRC, Zambia, and Zimbabwe for my research. Using ArcGIS pro tools, I will create and analyze a map that contains information about mineral deposits and facilities.

Connecting Business Innovation & Climate Impact, San Diego Regional Climate Collaborative, Alexander Pourfard, Aranza Ruvalcaba, Fowzia Farah

San Diego Regional Climate Collaborative

The La Mesa Green Business Network (GBN) is a City-led initiative developed in partnership with the San Diego Regional Green Business Network to advance local climate goals by engaging the business community in practical, measurable sustainability actions. Launched in 2022 as part of La Mesa’s Climate Action Plan, the GBN addresses common barriers faced by small and medium-sized businesses such as limited capacity, resources, and technical expertise by providing free, industry-specific consulting, certification, and public recognition. Through tailored guidance on energy efficiency, water conservation, waste reduction, and transportation practices, the program translates citywide climate objectives into on-the-ground action while delivering …

Community Leader Elisa Bender Receives The Alumni Service Award, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein

Honors Thesis

This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …

2025-12-17 Course Proposal / Course Suspension / Deletion Forms, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Course proposal, suspension, and deletion forms approved on December 17, 2025 by the University Graduate Committee.

2025-12-17 University Graduate Committee Meeting Minutes, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Meeting minutes from the University Graduate Committee from December 17, 2025.

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

Journal of Global Awareness

No abstract provided.

Trustworthy Ai: Prohibited Practices, Ethical Principles, And The Identification Of Problems, Anna Karmańska

Journal of Global Awareness

The following considerations arise from the study of texts of documents of a legal nature and from the author’s judgments. They do not present the results of the author’s own empirical research; however, they constitute a factual study that is important for their undertaking in the next step. Having given concern but also hopes for AI, the author focuses her attention on issues that, not only in her opinion, have a strong bearing on the preservation of humanity in a digital environment and at the same time with technocratic features. These issues (prohibited practices, high-risk systems, and ethics) related to …

Object Tracking Based On Quantum Particle Swarm Optimization, Rajesh Misra, Kumar Ray

Journal of Global Awareness

In Computer Vision domain, moving Object Tracking is considered as one of the toughest problems. As there are so many factors associated like illumination of light, noise, occlusion, sudden start and stop of moving object, shading which makes tracking even harder problem not only for dynamic background but also for static background. In this paper we present a new object tracking algorithm based on Dominant points on tracked object using Quantum particle swarm optimization (QPSO) which is a new different version of PSO based on Quantum theory. The novelty in our approach is that it can be successfully applicable in …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

The Tax Adviser, Volume 5, Number 7, July 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.