Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Business

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 961 - 990 of 149213

Full-Text Articles in Entire DC Network

Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis May 2026

Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis

Tax Adviser

No abstract provided.


Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh May 2026

Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh

Tax Adviser

No abstract provided.


Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith May 2026

Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2026

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker May 2026

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.


Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland May 2026

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight May 2026

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.


Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence May 2026

Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence

Tax Adviser

No abstract provided.


Tax Clinic, Frank J. O'Connell Jr. May 2026

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.


Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens May 2026

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.


Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill May 2026

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.


Jadughar: The House Of Magic, Dhruvi A. Shah May 2026

Jadughar: The House Of Magic, Dhruvi A. Shah

Masters Theses

Jadughar or the House of Magic is what people call a 'museum' in parts of South Asia. The practice of museum making, at its origin, is the act of collecting, preserving, interpreting and representing a culture’s tangible and intangible heritage to make it accessible to diverse audiences. Since the early 19th century such practices have been performed at various kala bhandars (art centers) in India, without the need of a formal or institutional organisation. The British introduced the model of a ‘museum’ in South Asia, with the aim of not only preserving ethnographic collections, but also showcasing their power and …


“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis May 2026

“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis

Dissertations

Restorative justice (RJ), a philosophy, practice, and movement inspired by local, largely Indigenous traditions, has increasingly been introduced in modern criminal justice systems as an alternative process to more comprehensively address harmful incidents, heal harms, and meet victim’s needs. While RJ implementation growth is encouraging for its advocates, there remain significant questions around formalized RJ practice. Specifically, little is known about the decision-making process in implementing and administering RJ programming within criminal justice. This dissertation aimed to contribute to the understanding of RJ practice and implementation efforts within criminal justice systems by putting emphasis on practitioners already working directly in …


Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence May 2026

Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence

Dissertations

The purpose of this dissertation is to examine how venture capitalists (VCs) and angel investors (AIs) make investment decisions regarding early-stage startups. Using an Interpretative Phenomenological Analysis (IPA) framework—consisting of three core components: phenomenology, hermeneutics, and idiography—this study draws upon three decision-making models: the Rational Actor Model (RAM), the Heuristics and Biases model (H&B), and the Naturalistic Decision-Making model (NDM) to explore what motivates VCs and AIs to choose, for instance, “Company A over Company B.” Semi-structured interviews were conducted with 10 experienced venture investors to examine how they evaluate risk, assess founders and teams, and navigate the persistent uncertainty …


Impact Of Digital Leadership And Organizational Intelligence On Digital Organizational Transformation: An Empirical Study, İzzet Dedeoğlu, Murat Ak, Filiz Demir, H.Tezcan Uysal May 2026

Impact Of Digital Leadership And Organizational Intelligence On Digital Organizational Transformation: An Empirical Study, İzzet Dedeoğlu, Murat Ak, Filiz Demir, H.Tezcan Uysal

Makara Human Behavior Studies in Asia

Technological and digital developments in the current information age have brought profound transformations to organizations, especially business operations and structures. Digital organizational transformation may be more effectively managed through the combined influence of digital leadership and organizational intelligence. This study examines the impact of digital leadership and organizational intelligence on the digital organizational transformation process, addressing a clear gap in the existing literature, as few studies have empirically investigated these factors together. Data were collected via an online survey from 104 employees of a packaging company in Konya, Türkiye, using a convenience sampling method. The study was designed as an …


Elevating Voices: Exploring The Impacts And Experiences Of Required Workplace Dei Training, Marika Barto May 2026

Elevating Voices: Exploring The Impacts And Experiences Of Required Workplace Dei Training, Marika Barto

Dissertations

Mandatory diversity, equity, and inclusion (DEI) training is a common element institutional DEI initiatives in their response to dismantling racial inequity in government organizations; yet, the lived experiences of racially marginalized participants remain critically underexamined—particularly in government settings, where the bureaucratic structures implementing these trainings are themselves racialized. This research was conducted during one of the most politically hostile environments for DEI work in recent memory. Federal executive actions in 2025, specifically the “Bondi memo,” directed entities subject to federal antidiscrimination laws to cease DEI practices, creating immediate chilling effects that directly impacted this study and reminded us that the …


Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion May 2026

Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion

Dissertations

Activist burnout has been identified as one of the greatest threats to social movement sustainability, and the lived experience of paid immigrant rights activists remains undertheorized. This narrative inquiry explored activist burnout among 10 San Diego County immigrant rights activists, revealing how this community understands burnout, what factors contribute to its production, and how activists sustain themselves within it. Using Clandinin and Connelly’s (2000) narrative inquiry methodology, the researcher conducted in-depth individual interviews with ten activists representing a range of intersectional identities and roles. Narrative profiles were analyzed through holistic narrative reading, narrative reporting, structural and emergent coding, and cross-narrative …


Another Group Project? Exploring The Motivations And Design Of The Undergraduate Business Group Project, Hannah Venable May 2026

Another Group Project? Exploring The Motivations And Design Of The Undergraduate Business Group Project, Hannah Venable

Honors Projects

This project explores the ways and the reasons professors use group work through a qualitative analysis of original survey and interview data and past literature. Current literature is often focused on student perspectives or tools that can be used, but there are gaps surrounding professor perspectives and motivations surrounding their choices. Survey and interview data was collected from college instructors at 4 institutions; SPU, SU, UW, and WWU, with a total of 40 survey respondents and 4 interviews, asking questions about how much they use group projects, their motivations and influences, and aspects of their design process. Group work is …


The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Tax Practice Management, Joseph M. Freimuth May 2026

Tax Practice Management, Joseph M. Freimuth

Tax Adviser

No abstract provided.


Twelve-Month Liquidations Of S Corporations, Careful Planning Is Required Under Tra Transition Rules, Ronald E. Flinn, P. Michael Davis May 2026

Twelve-Month Liquidations Of S Corporations, Careful Planning Is Required Under Tra Transition Rules, Ronald E. Flinn, P. Michael Davis

Tax Adviser

No abstract provided.


Tax Clinic, John L. Norman Jr. May 2026

Tax Clinic, John L. Norman Jr.

Tax Adviser

No abstract provided.


Branch Level Taxes Of The Tax Reform Act Of 1986, One Step Towards Equality Of Treatment For Branches And Subsidiaries, Arthur L. Fisher, Aaron A. Rubenstein May 2026

Branch Level Taxes Of The Tax Reform Act Of 1986, One Step Towards Equality Of Treatment For Branches And Subsidiaries, Arthur L. Fisher, Aaron A. Rubenstein

Tax Adviser

No abstract provided.


Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren May 2026

Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren

Tax Adviser

No abstract provided.


Adapting And Promoting Tourism For Children In Venice And The Lagoon Islands: A Comparative Analysis Of Food-Related Discourse Strategies In English And In Italian, Daniela Cesiri Prof. May 2026

Adapting And Promoting Tourism For Children In Venice And The Lagoon Islands: A Comparative Analysis Of Food-Related Discourse Strategies In English And In Italian, Daniela Cesiri Prof.

International Journal of Islands Research

According to the latest available version of the Annual Tourism Survey drafted by the City of Venice, in 2023, 12,628,079 tourists visited Venice and the Lagoon Islands (Bettiol & Marini, 2025). This survey does not provide data on the age groups of these visitors, but they are available in the previous version of the same Survey (Bianchetto & Marini, 2022), which reports that 29% of tourists were in the 46-71 age group. Therefore, we can presume that, excluding the older age groups, quite a large proportion of visitors is likely composed of young tourists and families with children. This study …