Business Commons^™

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Building A Relationship With The Board Of Directors, Jasleen Hothi

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Controversy And Guidance In A Constrained And Restricted Environment, Leah Upson

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More, Mya Hoang

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani

The Contemporary Tax Journal

No abstract provided.

What Are The Factors Affecting The Financial Sustainability Of Social Enterprises In Egypt?, Mina Atta Ghaly

Theses and Dissertations

This thesis investigates what factors affect the financial sustainability of social enterprises (SEs) in Egypt, situating them within a constrained MSME, legal and sectoral context marked by informality, weak innovation and recurrent shocks. Drawing on global and Egyptian literature, it identifies ten candidate factors—business model, financial management, founders’ skills and mindset, revenue structure, sector and mission, legal framework and innovative finance, capacity building, investment mechanisms and “the right investor”, adaptability to shocks, and ecosystem conditions—and integrates them into an extended Social Enterprise Model Canvas. Using a qualitative, exploratory design with semi‑structured interviews of social enterprise founders, incubators/accelerators, investors and experts, …

Expanding Access To Justice Through Legal Tech Innovation And Education: Aals Panel Discussions, Miguel Willis, April Dawson, Antonio Coronado, Diego Alcalá Laboy, Mark Williams, Margaret Hagan, Leighanne Thompson, Drew Amerson, Dan Jackson, Andrew Perlman

Seattle University Law Review Online

The 2025 AALS Annual Meeting featured a half-day AALS Symposium entitled, “Expanding Access to Justice Through Legal Tech Innovation and Education." Panel One was moderated by Miguel Willis and featured three panelists: April Dawson, Antonio Coronado, and Diego Alcalá Laboy. Panel Two was moderated by Mark Williams and featured two panelists: Margaret Hagan and LeighAnne Thompson. Panel Three was moderated by LeighAnne Thompson and featured four panelists: Drew Amerson, Dan Jackson, Andrew Perlman, and Miguel Willis. This article features transcripts from all three panels, edited for clarity and readability.

Adversaries And Experts: Legal Tradition Versus Empirical Science, André M. Peñalver

Seattle University Law Review Online

The modern courtroom can become a battleground between two epistemologies: the adversarial logic of law and the empirical rigor of science. Using a case involving a neuropsychological exam under Washington Civil Rule 35, this Article explores the tension between these traditions. While medicine embraced the Scientific Revolution, law remains tethered to its medieval Scholastic roots. The Article argues for humility and integration of evidence-based reasoning within the adversarial process.

Finding Research Datasets And Evaluating Data Quality, Ibis Anette Moreno-Lozano Phd.

Day Family Research Lab Workshop Series

No abstract provided.

Forward Momentum

DePaul Magazine

Mission: Forward, the most ambitious philanthropic campaign in DePaul’s history, is fueling purpose-driven education to solve society’s biggest challenges. Learn and watch videos about DePaul programs and initiatives that exemplify the campaign through academic innovation, interdisciplinary collaboration, service-oriented community partnership and activist scholarship.

Data Management Plans For Grant Proposals, Rubab Shahzad

Day Family Research Lab Workshop Series

Fundamentals of research data management and how to create effective Data Management Plans (DMPs) and Data Management Sharing Plans (DMSP)

The Impact Of Central Bank Digital Currencies News On Bank Stability: Evidence From Asean-5 Countries, Firman Hidayat, Raditya Sukmana, Masrizal Masrizal, Rahmat Heru Setianto

Bulletin of Monetary Economics and Banking

This study constructs an index reflecting Central Bank Digital Currency (CBDC) news coverage and evaluates its impact on bank stability. The CBDC Attention Index (CBDCAI) is formulated based on more than 533 Reuters Digital News Report articles from 2019 to 2023. Employing the System Generalized Method of Moments (GMM) approach with data from 92 banks across ASEAN-5 nations, and implementing quantile regression for robustness checks, the findings demonstrate a significant relationship between the CBDCAI and bank stability, alongside variables such as bank size and capitalization. These results offer valuable guidance for central banks, especially within the ASEAN-5 region, as they …

Project Risk Management In Ai-Enabled Systems: Managing Ethical, Privacy, And Governance Risks, Onome Cynthia Anakanire

Harrisburg University Dissertations and Theses

This research examined how Artificial intelligence (AI) has been embedded in project-based work, particularly in finance and software industries, where it enables efficiency and assists in complex decision-making. However, these innovations introduce significant ethical, privacy, and governance risks that traditional project risk management frameworks fail to adequately address. This study investigated how project managers can systematically integrate the management of these emerging risks into AI-enabled projects. Using a qualitative research design, the study drew on semi-structured interviews with project managers, compliance officers, and AI developers in finance, software and related sectors. Supplementary data included internal project documentation and risk registers. …

What Is Happening In The World Today And Why: Humanity’S Evolving Consciousness And The Role Of Archetypal Energies As Guides During An Unfolding Weeding Out And Alignment Process, Carroy U. Ferguson

Psychology Faculty Publication Series

What is happening in the world today and why? Humanity is evolving its consciousness at individual and collective levels. Given these seemingly tumultuous times, as of this writing (January 2026), to make such a statement may sound like a strange thing to say. However, I suggest that if you are alive today and if you are reading these words, these are the very times for which you were born--to assist Humanity as it evolves its consciousness with your unique gifts, whatever they may be. That is, this period of our individual and collective human being-ness may be characterized as an …

Patents In Paradise: The Evolution Of Patent Law In The Cayman Islands, Andrew W. Torrance, Andrew P. Morriss, Lisa C. Friedman

Georgia Journal of Law & Technology

This study examines the Cayman Islands’ unique position in the global intellectual property (IP) landscape, contrasting its success as an exporter of financial and legal services with the inherently domestic nature of patent protection. We hypothesize that due to this limitation, the Cayman Islands functions as a strategic, cost-effective jurisdiction for augmenting patent protection initially obtained elsewhere. Our research provides the first comprehensive analysis of Caymanian patents, and through a quantitative examination of patent family data—including filing trends, economic valuation, geographic distribution, and assignee profiles—we find strong empirical evidence to support this thesis.
Our findings reveal a disproportionate presence of …

From Amateurism To Open Markets: The Ncaa's Reckoning With Antitrust Lawsuits, Jesse Giffin

William & Mary Business Law Review

Throughout the 2000s the National College Athletic Association (NCAA) has been the subject of many high-profile antitrust lawsuits regarding the financial restrictions imposed on student athletes. The aftermath of some of the most recent decisions has given athletes new ways to earn compensation while competing in college athletics. In House v. NCAA, another historic antitrust lawsuit against the NCAA, the Court for the Northern District of California was tasked with deciding whether student athletes can be paid directly for their athletic performance. By comparing these NCAA antitrust lawsuits with other blockbuster antitrust cases such as the Microsoft antitrust case, …

J Mich Dent Assoc February 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The February 2026 (Volume 108, No. 2) issue of the Journal is published in a digital format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

This issue includes feature articles on Risk Management and 2025 Servant Leadership as well as a clinical reprint …

Structuring A Practice Sale: The Basics, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column provides an overview of the basic structures involved in selling a dental practice. It distinguishes between equity interest sales, which often favor sellers through capital gains treatment and liability transfers, and asset sales, which buyers generally prefer to avoid liabilities and gain tax depreciation benefits. The author discusses the role of a Letter of Intent, the importance of due diligence, and professional valuation, urging practitioners to assemble a team of specialized legal and financial advisors.

Modernising Wills For A Smart Nation, Hang Wu Tang, Edward Ti

Research Collection Yong Pung How School Of Law

In a commentary, SMU Lee Kong Chian Professor of Law Tang Hang Wu and SMU Associate Dean (Undergraduate Curriculum and Teaching) and Associate Professor of Law Edward Ti highlighted that Singapore has digitalised almost everything around the will, but not the will itself. Prof Tang and Assoc Prof Ti noted that the current legislation insists that the will itself remains a paper ritual, which is not just an inconvenience but also risks Singapore’s competitiveness. They argued that Singapore should modernise without compromising on steps to prevent fraud and undue influence. They highlighted that the law should be modernised so that …

Humanity Is Evolving Its Consciousness: The Role Of Archetypal Energies As Guides During An Unfolding Weeding Out And Alignment Process, Carroy U. Ferguson

Psychology Faculty Publication Series

Humanity is evolving its consciousness at individual and collective levels.  Given these seemingly tumultuous times, as of this writing (January 2026), to make such a statement may sound like a strange thing to say.  However, I suggest that if you are alive today and if you are reading these words, these are the very times for which you were born—to assist Humanity as it evolves its consciousness with your unique gifts, whatever they may be.  That is, this period of our individual and collective human being-ness may be characterized as an unfolding period of weeding out and alignment with the …

The Effect Of Taxation On Self-Financing Of The Economic Institution: The Case Study Of Company Nca Rouiba, Abdelkader Messaoudi, Mohamed Talbi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This study analyzes the impact of taxation on the self-financing capacity of an Algerian economic institution. It shows that although tax reductions aim to encourage self-financing, fiscal constraints continue to limit its effectiveness as a primary funding source.

Editorial : Governance And Development Dynamics In Emerging Economies, Adil Cherkaoui

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

No abstract provided.

Top Documenting Mistakes To Avoid: Reduce Your Risk Of A Malpractice Case, Jeff Spindler Mda Ifg, Lynda Farnen Jd

The Journal of the Michigan Dental Association

This month’s cover story addresses the critical importance of accurate patient records in reducing the risk of malpractice suits and Board of Dentistry discipline. It identifies common documenting errors, such as charting only abnormal findings, failing to identify the specific treatment provider, and omitting treatment discussions or drug administration details. The authors emphasize that documentation is a team-wide responsibility and offer guidance on correcting errors and adhering to record retention requirements.

Marketing, Advertising Ethics And Consumer Criminal Law, Mohamed Jaouhar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines advertising as a central marketing tool and evaluates ethical and criminal-law constraints intended to protect consumers. It discusses misleading and aggressive advertising practices and the role of criminal enforcement in promoting fair market communication.

Legislative Development Of Industrial Designs And Models In Morocco, Mohamed Al Masloumi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

The article is focused on the Moroccan legislation relating to industrial designs. It is based on a chronological approach of the history of this legislation. The article emphasizes the gap between the evolution of the Moroccan regulations and the standards adopted in international law, and highlights the main reforms aimed at strengthening legal protection in this field.

The Pledge Of Industrial Property Rights, Meriem Benis

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Intellectual property can be an important source of loans thanks to its economic value and to the opportunity to contract a surety on its base. In Moroccan law, the constitution of the pledge of industrial property rights is governed mainly by the general theory of obligations and contracts Law, dated in 12th August 1913. The purpose of this study is to measure the suitability of industrial properties for surety purposes. It also makes light on the legal principles of the pledge of industrial property rights.