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Spotlight, Roger Miller Sep 2025

Spotlight, Roger Miller

Tax Adviser

No abstract provided.


U.S. Tax Benefits From Foreign Subsidiary Losses, Walter Lamp Sep 2025

U.S. Tax Benefits From Foreign Subsidiary Losses, Walter Lamp

Tax Adviser

No abstract provided.


Tax Clinic, Barry Schwartz Sep 2025

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.


Protecting The Tax Integrity Of Partner-Partnership Transactions, Willis C. Stevenson, Stephen P. Jarchow Sep 2025

Protecting The Tax Integrity Of Partner-Partnership Transactions, Willis C. Stevenson, Stephen P. Jarchow

Tax Adviser

No abstract provided.


Estate And Gift Tax Reforms Of The ’76 Act: Summary And Analysis, Jacques A. Preis, Donald E. Wilson Sep 2025

Estate And Gift Tax Reforms Of The ’76 Act: Summary And Analysis, Jacques A. Preis, Donald E. Wilson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 8, Number 1, January 1977, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 8, Number 1, January 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended December 1976, American Institute Of Certified Public Accountants Sep 2025

Author Index, 12 Months Ended December 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight: Transportation Expenses-Clarification Of Rev. Rul. 76-453 Requested, Roger Miller Sep 2025

Spotlight: Transportation Expenses-Clarification Of Rev. Rul. 76-453 Requested, Roger Miller

Tax Adviser

No abstract provided.


Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick Sep 2025

Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick

Tax Adviser

No abstract provided.


Accelerating The Benefit Of Deemed-Paid Foreign Tax Credits, John L. Kramer, James E. Wheeler Sep 2025

Accelerating The Benefit Of Deemed-Paid Foreign Tax Credits, John L. Kramer, James E. Wheeler

Tax Adviser

No abstract provided.


Tax Complexity And The Tax Practitioner, James S. Eustice Sep 2025

Tax Complexity And The Tax Practitioner, James S. Eustice

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants Sep 2025

Author Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants Sep 2025

Subject Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Sep 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Sep 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman Sep 2025

’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman

Tax Adviser

No abstract provided.


Tax Reform Act Of 1976- What’S In It For Business?, Dean A. Adams Sep 2025

Tax Reform Act Of 1976- What’S In It For Business?, Dean A. Adams

Tax Adviser

No abstract provided.


Realidades De Las Organizaciones De La Sociedad Civil En México: Índice De Fomento A Las Actividades De Las Osc, Pablo Armando González Ulloa Aguirre Sep 2025

Realidades De Las Organizaciones De La Sociedad Civil En México: Índice De Fomento A Las Actividades De Las Osc, Pablo Armando González Ulloa Aguirre

Journal of Nonprofit Innovation

Este artículo presenta los hallazgos derivados de la construcción de un Índice que evalúa el estado del fomento de las Organizaciones de la Sociedad Civil (OSC) en las 32 entidades federativas de México durante el año 2021. También describe los criterios considerados en la construcción del Índice y los resultados obtenidos en cada una de sus dimensiones. El Índice proporciona una perspectiva integral y multidimensional sobre el estudio del fomento a las OSC, analizando las dimensiones legal, institucional y programática con el objetivo de comparar los avances y los retrocesos en este ámbito. Al hacerlo, ofrece una oportunidad para mejorar …


Reengineering Resilience: Bio-Resilience Bonds For Financing Microbial Infrastructure And Climate Equity, Reece Buckley Sep 2025

Reengineering Resilience: Bio-Resilience Bonds For Financing Microbial Infrastructure And Climate Equity, Reece Buckley

COP30

This policy proposal introduces Bio-Resilience Bonds (BRBs), a performance-based financial instrument designed to monetise microbial ecosystem services as measurable climate infrastructure. Microbial ecosystems are crucial for climate resilience, yet they are often overlooked in mainstream adaptation f inance frameworks. Their ability to regulate carbon and nitrogen cycles, reduce methane emissions and enhance soil and water stability (Delgado-Baquerizo et al., 2016) makes them essential assets for climate mitigation and adaptation. With global adaptation needs exceeding £2.7 trillion (UNEP, 2024), this oversight indicates a systemic failure to recognise biology as a form of infrastructure. BRBs transform microbial outputs into localised key performance …


Investigating The Market Dynamics Of Aeroponically Cultivated Products With Delay, Pulak Kundu, Uzzwal Kumar Mallick Sep 2025

Investigating The Market Dynamics Of Aeroponically Cultivated Products With Delay, Pulak Kundu, Uzzwal Kumar Mallick

Mathematical Modelling and Numerical Simulation with Applications

Aeroponically grown potatoes offer higher yields and year-round production but often face delayed market entry due to high setup costs, technical barriers, and logistical challenges. A delay-based mathematical model has been newly proposed in this study to analyze the dynamics of demand, supply, and pricing for aeroponically grown products. The model’s existence, stability, and sensitivity have been investigated analytically, and numerical simulations have been carried out using the Runge-Kutta 4th order method with the dde23 solver. Findings reveal that market stability is maintained when delays are below seven years, but delays beyond this threshold lead to persistent fluctuations in price, …


Methodology Of Market Definition: Case Of Digital Multi-Sided Platforms, Anzhelika Gerasymenko, Vasyl Hanovskyi Sep 2025

Methodology Of Market Definition: Case Of Digital Multi-Sided Platforms, Anzhelika Gerasymenko, Vasyl Hanovskyi

Yearbook of Antitrust and Regulatory Studies

The rapid expansion of the digital economy has significantly contributed to the increasing market power of digital multi-sided platforms, making its precise measurement increasingly challenging. The main reason is the lack of efficiency of SCP-tools in digital markets that push competition authorities to look for alternative ways of competition regulation in such markets (like the DMA approach), while its results are still poor. This paper provides the methodological grounding of a vertical breakdown of a complex product traded by digital multi-sided platforms to bring back the conventional tools of market definition and to adjust them to the specifics of digital …


Students Help Launch Bench Racers Brand In Frenchtown, Lindenwood University Sep 2025

Students Help Launch Bench Racers Brand In Frenchtown, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid Sep 2025

The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid

Muthanna Journal of Administrative and Economics Sciences

Trading volumes are one of the most important indicators of liquidity in financial markets. Although the Iraqi banking system has experienced liquidity turmoil since 2003, this has led to a significant decline in the stock market. This study aims to investigate the impact of trading volumes on bank credit in the Iraq Stock Exchange. Based on a sample of 60 companies listed on the Iraq Stock Exchange and 18 banks, the study spanned a 15-year period, from 2008 to 2023. Using the least squares method, we demonstrated the relationship between the liquidity of stocks traded in Iraqi financial markets and …


The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood Sep 2025

The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood

Muthanna Journal of Administrative and Economics Sciences

Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …


The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed Sep 2025

The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the specificity of succession between nine and the expansion of credit on the establishment consisting of five private Iraqi commercial banks for the period (2014-2023). The research may be conducted at the level of descriptive analysis with standard employment trends and relative analyses and analysis of these ratios by relying on the following financial data of the banks under study and analyzing them, The research results showed that all the banks studied have a positive liquidity gap, but this excess liquidity was not reflected in credit expansion, as Iraqi banks behave conservatively in investing their …


Administración Y Organización Deportiva. Conceptos Y Aplicaciones, Myriam Andrea Beltrán Benavides, Daniel Mejía Lizarazo Sep 2025

Administración Y Organización Deportiva. Conceptos Y Aplicaciones, Myriam Andrea Beltrán Benavides, Daniel Mejía Lizarazo

Ciencias del Deporte y la Educación Física

Las organizaciones deportivas en su administración requieren incluir aspectos de gestión que abarquen y aseguren un correcto funcionamiento, desarrollo y cumplimiento de sus objetivos; estos elementos son esenciales para la eficiencia, sostenibilidad y crecimiento. En un entorno deportivo cada vez más competitivo y profesionalizado, integrar prácticas administrativas no solo consolidan estructuras organizativas sólidas, sino que además contribuyen al desarrollo integral del deporte a nivel local, nacional e internacional, de tal manera que una adecuada administración promueve la transparencia, mejora la comunicación interna y externa y contribuye al fortalecimiento de la relación con los grupos de interés.


Navigating Succession: Exploring Succession Planning Strategies In Polish Family Businesses, Jan M. Klaczak, Theresa M. Neal, Yvonne Doll Sep 2025

Navigating Succession: Exploring Succession Planning Strategies In Polish Family Businesses, Jan M. Klaczak, Theresa M. Neal, Yvonne Doll

International Journal of Applied Management and Technology

Family businesses are the foundation of modern economies and societies, yet many encounter continuity challenges during succession. The purpose of this qualitative, multiple-case study grounded in Rothwell’s seven-step model for succession planning was to explore succession planning strategies Polish family business leaders used for ownership and leadership transfer to the next generation. Three family business leaders who executed succession planning in their firms participated in the study. Data were collected via semistructured interviews, researcher notes, and company document reviews. Using methodological triangulation and Yin’s five-step data analysis, four themes emerged: systematic succession, grooming the successor, communication with nonfamily stakeholders, and …