Digital Commons Network^™

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Blended Annual Rate Of Rev. Rul. 86-17 And Prop. Regs. Sec. 1.7872-13(A), Kenneth N. Orbach

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 17, Number 6, June 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.

Tax Practice Management: Tax Return Calendar And Control System: Keeping Track Of Your Clients’ Returns, Harvey Tabin

Tax Adviser

No abstract provided.

Taxation Of Boot In Reorganizations, Edward J. Schnee, Karen S. Hreha

Tax Adviser

No abstract provided.

Tax Clinic, Richard M. Glennon

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Analysis Of The Final Regulations Under Sec. 704(B), Bradley G. Hoskins, David R. Bower

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Washington Report, Kenneth F. Thomas, Carol B. Ferguson

Tax Adviser

No abstract provided.

Dra Expands The Innocent Spouse Provisions, John Zimmerman

Tax Adviser

No abstract provided.

Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

Minimizing The Self-Employment Tax, Alan D. Campbell

Tax Adviser

No abstract provided.

Simplified Employee Pensions: An Alternative To Qualified Plans, Labh S. Hira

Tax Adviser

No abstract provided.

Athletic Attendance Research, Emily E. Mousso

Research and Creativity Symposium

Athletics play a significant role in college communities, providing entertainment, camaraderie, and purpose for students and fans alike. This study examines attendance trends at University of Mary Washington (UMW) home softball games, analyzing factors that may influence spectator turnout. Using a dataset spanning from 2015 to 2024, this research explores attendance numbers in relation to variables such as temperature, time of game, day of the week, opponent type, and UMW’s win percentage. A linear regression analysis conducted in IBM SPSS identified temperature and day of the week as the only statistically significant factors impacting attendance, with p-values of 0.007 and …

The Role Of Ai In Risk Management: Benefits, Challenges, And Adoption Strategies, Lukas Ludwig

Honors Projects in Information Systems and Analytics

This study explores the role of artificial intelligence (AI) in risk management, focusing on its integration within business operations. The primary objective of this research is to examine both the potential benefits and associated risks of adopting AI technologies, with a specific emphasis on data security, ethical concerns, and governance. A mixed methodology was employed, combining a comprehensive literature review on AI's applications and limitations with qualitative interviews conducted with professionals from various industries, including risk management, higher education, and IT development. The findings highlight key challenges in AI adoption, such as data privacy issues, bias in AI algorithms, and …

Changing Salaries: Salary Constraints In North American Sports, Reese Shull

Honors Projects

The structure, impact, and potential future of the cap systems housed by the primarily North American sports leagues, NFL, NBA, and MLB, are examined. By comparing each of the different constraint models used to influence competitive balance, player compensation, and various team-building strategies, a comprehensive understanding of which league operates more effectively. Paramount is the relationship to rising revenues and the different returning and emerging channels that are being formed.

Game Changers: The Impact Of Female Representation In Sports Media On Girls' Youth Sport Participation, Kaci L. Huff

Undergraduate Theses

This thesis examines how female representation in sports media impacts girls' youth sport participation rates. Using a review of current literature and original enrollment data from local youth organizations, it reveals that limited and often stereotyped portrayals of female athletes contribute to lower participation and early dropout among girls. The study highlights how underrepresentation, especially of marginalized groups, reinforces harmful narratives that deter engagement. Solutions are proposed, including increasing inclusive media coverage and emphasizing athletic achievements over appearance. By reshaping media narratives, the sports industry can create more supportive environments and encourage greater youth sport participation among girls.

The Sound Of Disruption: The Effects Of Music Streaming Services And Technological Change On The Music Industry, Adam J. Kays

Honors Thesis

Technological changes within the music industry, particularly through streaming platforms like Spotify and Apple Music, have completely altered how artists and labels function in 2025. This thesis examines the change from physical to digital music consumption, the economic realities of streaming royalties, and the mental and physical effects on artists in the modern age. Additionally, this thesis will discuss the utilization of playlisting methods and algorithms, as well as how artists and labels utilize these new features to their advantage. Through this research, this study analyzes and criticizes the sustainability of music streaming models.

Examining The Economic Impact Of Jesus, Carter F. Slyker

Senior Honors Theses

This thesis examines the economic impact of the person of Jesus and applies economic theory to the historical and biblical accounts of his ministry on earth. The study will consider the social and economic conditions of the first century Roman Empire within the context of Judea and Galilee, while focusing on key issues including poverty, social hierarchy, and taxation. It will explore three primary aspects of Jesus’ ministry to assign economic impact: the crowds he drew, the miracles he performed, and the principles he taught. These acts challenged the societal and economic norms of that culture and positively impacted communities …

Ai-Generated Content And Copyright Infringement: Analyzing Corporate Liability In The Era Of Artificial Intelligence, Gloria Domingos, Dr. Daria Koucherets

Seattle University Law Review Online

Recent lawsuits by major content creators against artificial intelligence companies have brought a critical legal question to the forefront: Under current U.S. copyright law, can AI companies be held liable for direct copyright infringement when their systems generate outputs that substantially mirror protected works? This question has gained particular urgency as AI systems like ChatGPT and DALL-E demonstrate increasingly sophisticated capabilities to generate content that may replicate elements of copyrighted materials.

The answer, based on current legal precedent and statutory frameworks, is that AI companies can likely be held liable for direct copyright infringement. However, traditional tests for establishing such …

Market Timing And Managerial Talent, Keming Li

All Faculty Scholarship (Archived)

Market timing is a well-documented phenomenon in financial markets. This paper tests whether managers with heterogeneous talents and qualities affect capital issuance timing differently. I find that skilled managers raise more capital (especially equity) when the market is overpriced, compared to unskilled managers. However, capable managers are less willing to issue equity when firms have high growth potential and are reluctant to share their future success with newcomers. Additionally, I found no significant effect of managerial ability on the relationship between market misvaluation and subsequent corporate investment. Overall, consistent with the market timing hypothesis, the results suggest that talented managers …

Harnessing Ai For Small Business Feasibility: A Paddleboard Guiding Venture In Winona, Minnesota, Grace M. Baden, Clay A. Craker, Isabella Howe, Patrick Wright, Andrew A. Regner

Research & Creative Achievement Day

This project explores the integration of artificial intelligence in constructing a feasibility study for a proposed paddleboard guiding business in Winona, Minnesota. Conducted as a six-week applied learning experience within the Commercial Recreation course, students systematically employed AI tools to develop a feasibility analyses, covering business concept development, market research, financial forecasting, and operational planning.

A core focus of this project was AI prompt engineering—students iteratively designed, tested, and refined AI-generated responses to improve the accuracy, clarity, and applicability of feasibility study components. The project also examined AI's efficiency in generating data-driven insights, its limitations in niche market research, and …

Improving Tutor Effectiveness Through Simulation Training At Wsu Tutoring Services, Sarah J. Bassler, Kelsi A. Kuchel, Mirra L. Swenson

Research & Creative Achievement Day

This project introduces a simulation-based training initiative for Winona State University (WSU) Tutoring Services, aimed at enhancing tutor effectiveness, communication skills, and student satisfaction. WSU Tutoring Services provides free tutoring to students through peer-based, online, and specialized instruction programs, aiming to support students' academic success. Despite these efforts, the service has faced challenges with student retention and negative perceptions due to varied tutoring quality.

A thorough needs assessment—incorporating organizational, person, and task analyses—highlighted significant areas for improvement. Organizational analysis identified the key issue of inconsistent tutoring effectiveness leading to dissatisfaction among students, negatively affecting student retention and overall usage of …

Exploring The Role Of Personality Traits In Predicting Financial Vulnerability: Moderating Effects Of Digital Literacy And Financial Literacy Within The Framework Of The Theory Of Planned Behavior, Saad Ahmed Almarzooqi

Thesis/ Dissertation Defenses

The growing integration of digital financial services in the UAE has introduced new challenges in mitigating financial fraud, particularly in understanding individual susceptibility to such risks. This study explores the role of personality traits and shaping financial fraud vulnerability, employing the theory of planned behavior (TPB) to examine how extraversion, agreeableness, consciousness, neuroticism, and openness to experience influence this vulnerability. The study further assesses the mediating roles of subjective norms, attitude towards financial fraud, and perceived behavioral control in these relationships, as well as the moderating effects of digital and financial literacy.

Results from a cross-sectional survey of 406 UAE …