Digital Commons Network^™

The Tax Adviser, Volume 2, Number 10, October 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: Nixon’S Tax Proposals Go Through The Mill(S), Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal

Tax Adviser

No abstract provided.

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Advance Payments For Goods And Services, William J. Cozine, William R. Showfety

Tax Adviser

No abstract provided.

Tax Depreciation Reform-The Asset Depreciation Range (Adr) System On, Henry G. Wisniewski, William E. Parker

Tax Adviser

No abstract provided.

Bermuda Trust: Why And How, Julian S. Bush

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 9, September 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Author Index-12 Months Ended August 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs: Western Region Irs-Cpa Liaison Meeting, Gordon T. Stine

Tax Adviser

No abstract provided.

Washington Report: Canadian Tax Reform: From A U.S. Viewpoint, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin

Tax Adviser

No abstract provided.

Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner

Tax Adviser

No abstract provided.

Disproportionate Taxation Under Subchapter S There, Philip G. Johnson

Tax Adviser

No abstract provided.

Income Or Loss From Subchapter S Corporations - Effect On Shareholders, Richard L. Thomas

Tax Adviser

No abstract provided.

European Management Studies 2025, Vol. 23, No. 2

European Management Studies

European Management Studies 2025, vol. 23, no. 2

Reverse Auction As Purchasing Tool: Literature Review And Research Agenda, Jaroslav Urminsky, Marketa Zajarosova

European Management Studies

Purpose: The study aims to organize and analyse the fragmented knowledge base on reverse auctions that has emerged across multiple disciplines due to global digitization. It seeks to identify key research themes, methodologies, and trends in both private and public sector applications.

Design/methodology/approach: A systematic literature review was conducted covering two decades of research indexed in the Web of Science and Scopus databases. Hundreds of articles addressing diverse aspects of reverse auctions were examined and categorized through network and content analysis to uncover thematic clusters and methodological tendencies.

Findings: The analysis indicates a growing academic interest in reverse …

Breaking The Barriers: Mediating Effects Of Agile Hr Practices And Challenging Organizational Members’ Comfort Zones On The Link Between Digital And Agile Transformation And Organizational Performance, Bora Coşar

European Management Studies

Purpose: Building on organizational change management (OCM), this study examines how digital and agile transformations influence organizational performance through people-centred mechanisms. Using socio-technical systems theory, the study investigates how aligning technical workflows and social roles can turn transformation initiatives into measurable performance gains.

Design/methodology/approach: The research analyses data from 402 employees in Turkey’s connector manufacturing sector through structural equation modelling (SEM). Agile HR practices and employees’ behaviours that challenge their comfort zones are tested as parallel mediators connecting digital and agile transformations to organizational performance.

Findings: The findings demonstrate that digital and agile transformations have a positive impact …

I, Me, And My-Opia, Michael Saba

Journal of the Macomb Dental Society

Personal experiences often serve as catalysts for broader insights into human behavior and perspective. This narrative explores the metaphor of myopia—both clinical and figurative—as a lens through which to examine selfishness, shortsightedness, and the pursuit of instant gratification. An eye examination revealed not only a physical diagnosis of nearsightedness but also prompted recognition of a narrowed, self-centered outlook that contributed to stress and disconnection in personal and professional life. Drawing parallels between optical myopia and psychological or behavioral myopia, the reflection highlights how short-term focus can undermine long-term fulfillment and even foster destructive patterns such as addiction. The discussion emphasizes …

Another Study Club??, Chris Gorecki Dds

Journal of the Macomb Dental Society

Membership value within professional dental organizations remains a critical issue as local and state societies face declining market shares, often below 40 percent. In contrast, the Macomb Dental Society currently maintains a market share of approximately 63 percent, underscoring both its relative strength and the need for continued innovation. Historically, membership was driven by professional obligation; however, newer dentists, burdened by financial pressures, are less likely to renew without clear demonstration of tangible benefits. To address this challenge, the Macomb Dental Society has explored initiatives that enhance member engagement, including leveraging existing study clubs as a conduit for continuing education …

Perceived Value Of Undergraduate Academic And Experiential Learning In Nonprofit And For-Profit Sector Hiring Decisions, Jack Gault, Steve Bok, Evan Leach

Marketing Faculty Publications

Rising tuition costs and growing scrutiny of higher education outcomes have renewed debate about the value of traditional subject-centered curricula. Employers increasingly demand graduates possessing transferable skills and applied experience, yet limited empirical research has compared how nonprofit and for-profit hiring managers evaluate different forms of student engagement. This study addresses that gap by surveying over 400 U.S. hiring managers who assessed 34 activities spanning academic achievement, work-integrated learning (WIL), and extracurricular/co-curricular involvement. Results show that while academic performance remains important, both for-profit and nonprofit employers are placing increased emphasis on competencies developed through applied and integrative learning. Importantly, nonprofit …

The Effects Of Academic, Extracurricular, And Co-Curricular Engagement On Undergraduate Employability And Compensation, Jack Gault, Steve Bok, Evan Leach, Marc Duey

Marketing Faculty Publications

Employers worldwide are increasingly seeking undergraduates who combine strong academic performance  with professional competencies developed through extracurricular and co-curricular activities. This  empirical investigation surveyed 651 U.S. and multinational hiring managers (HMs) to assess how these  factors influenced their internship and entry-level hiring decisions. Results indicate that while superior  academic performance (AP) remains paramount, HMs assigned well-rounded students engaged in relevant  ECAs and CCAs, higher perceived employability and compensation premiums (CPs). Candidates holding  leadership roles in activities directly related to their position of interest commanded the highest CPs.  Implications include early-career guidance for students, counselors, recruiters, and other higher education  institution …

Can Limited Partners Mitigate Negative Externalities In Private Equity?, Teodor Duevski, Chhavi Rastogi, Tianhao Yao

Sim Kee Boon Institute for Financial Economics

We show how Limited Partners' (LPs) environmental and social (E&S) concerns transmit to private equity (PE) rms through capital supply. E&S incidents in portfolio companies reduce PE fundraising, as E&S-concerned relationship LPs refrain from recommitting and are not easily substituted. Using a legal reform that expands E&S-concerned public pension capital to PE, we causally show that PE rms internalise LPs' E&S concerns, reducing dirty sector portfolio allocation and increasing ESG hiring. Additionally, PE rms with E&S- concerned relationship LPs engage with portfolio companies to manage E&S risks. Limited capital substitutability enables LPs to delegate E&S preferences, shaping PE allocation and …

Fixed Income Fund Report, November 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.