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Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Estate And Gift Taxation: Let’S Look Ahead, Gilbert Simonetti Jr. Dec 2025

Washington Report: Estate And Gift Taxation: Let’S Look Ahead, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Tax Clinic, Jerome Toder Dec 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston Dec 2025

Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett Dec 2025

Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett

Tax Adviser

No abstract provided.


Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs Dec 2025

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.


Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy Dec 2025

Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy

Tax Adviser

No abstract provided.


Tax Planning—A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning—A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr. Dec 2025

Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Working With The Irs, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr. Dec 2025

Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Eli Gerver Dec 2025

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.


Fall Fashion Show & Market (December 5, 2025), Lindenwood University Dec 2025

Fall Fashion Show & Market (December 5, 2025), Lindenwood University

Fashion Show Event Programs & Related Items

Program for this Fall Fashion Show & Market (December 5, 2025), Lindenwood University.


Gambling Behaviors, Perceptions, And Risks Among Nevada Adults, Andrea Dassopoulos Dec 2025

Gambling Behaviors, Perceptions, And Risks Among Nevada Adults, Andrea Dassopoulos

International Gaming Institute Faculty Research

This study presents a statewide assessment of gambling behaviors, perceptions, and gambling-related risk among 1,078 Nevada adults. Using a mixed-source, population-calibrated survey developed by UNLV and NORC, the research measures gambling participation, motivations, venue exposure, and attitudes toward harm, treatment, and regulation. The Problem Gambling Severity Index (PGSI) identifies substantial levels of harm: nearly half of past-year gamblers show some degree of risk, with the highest rates among younger adults, racially diverse groups, gaming and hospitality workers, and those who gamble in neighborhood bars or slot parlors. The survey also documents public beliefs about gambling addiction, youth exposure, stigma, and …


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 Dec 2025

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 Dec 2025

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 …


Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling Dec 2025

Estate Planning Techniques: Disclaimer-A Useful Post-Mortem Estate Planning Tool, Philip E. Heckerling

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Dec 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Tax System As An Economic Force, Norman B. Ture Dec 2025

Tax System As An Economic Force, Norman B. Ture

Tax Adviser

No abstract provided.


Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs Dec 2025

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.


Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport Dec 2025

Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport

Tax Adviser

No abstract provided.


Extensions And Expansions Of Ubit, Levon C. Register Dec 2025

Extensions And Expansions Of Ubit, Levon C. Register

Tax Adviser

No abstract provided.


Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer Dec 2025

Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer

Tax Adviser

No abstract provided.


Probabilistic Deep Learning For Traffic Density Prediction, Pedro Cesar Lopes Gerum, Andrew Reed Benton, Melike Baykal-Gursoy Dec 2025

Probabilistic Deep Learning For Traffic Density Prediction, Pedro Cesar Lopes Gerum, Andrew Reed Benton, Melike Baykal-Gursoy

Business Faculty Publications

Real time, accurate predictions of recurrent and nonrecurrent traffic congestion are essential for optimizing transportation systems and ensuring a smooth user experience. Traditional models often focus on long-term point estimates, limiting their use in scenarios requiring short-term predictions or probabilistic assessments (e.g., traffic signal optimization, dynamic tolling, and emergency response). This study explores probabilistic deep learning (DL) for real time traffic density distribution prediction. This study demonstrates that an adapted multi-quantile recurrent neural network (MQRNN), termed MQRNN-monotonic, outperforms traditional time series methods, particularly when handling nonrecurrent disruptions. A novel loss function is introduced to address quantile crossing issues, ensuring valid …


Breaking The Five-Year Barrier: Essential Tactics For Long-Term Small Business Sustainability And Growth, Tanesha L. Ford Dr., Carol-Anne Faint Ph.D, Rocky J. Dwyer Dr. Dec 2025

Breaking The Five-Year Barrier: Essential Tactics For Long-Term Small Business Sustainability And Growth, Tanesha L. Ford Dr., Carol-Anne Faint Ph.D, Rocky J. Dwyer Dr.

International Journal of Applied Management and Technology

This study explores the sustainability and growth of small businesses beyond the critical 5-year mark, a pivotal milestone often associated with survival challenges. Active business owners within the United States often shut down their operations due to reduced revenues and operational challenges, including the multifaceted factors influencing long-term success. The study places a particular emphasis on effective training strategies by examining the intersection of sustainability and training to identify actionable insights for owners of small business to enhance their resilience and longevity in today’s dynamic economic landscape.


Ai-Driven Sustainable Textile Waste Utilization In New York State: Part I, Kyshia Anderson, Alyssa Dana Adomaitis Dec 2025

Ai-Driven Sustainable Textile Waste Utilization In New York State: Part I, Kyshia Anderson, Alyssa Dana Adomaitis

Publications and Research

While technology and awareness are advancing, a significant lack persists in how New York State utilizes innovative reports and enveloping contexts to envision solutions for textile waste, particularly evident in the context of interdisciplinary collaboration among fashion, technology, and construction design, a challenge that remains even with New York State's historical efforts in textile waste utilization (Tonjes, Manzur, Wang, Firmansyah, Rahman, Walker, Lee, Thomas, Johnston, Ly, Medina, Shi, Srivastava, Tucker, Maung, Thyberg, & Hewitt, 2024). Despite a more than nine hundred (900) percent increase in textile waste between 1960 and 2018, from 1,760,000 tons to 17,030,000 tons, current alternatives like …


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 Dec 2025

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 …