Business Commons^™

The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo

The Contemporary Tax Journal

No abstract provided.

Ppp Dataset, Susan Turner Haynes

Faculty Works

During the COVID-19 pandemic, 11.5 million U.S. businesses applied for relief from the federal government. Collectively, these entities received just under 800 billion dollars. It was one of the largest fiscal intervention policies directed at businesses in American history. Though substantial scholarly and public attention has gone toward investigating participant fraud, other participant behavior has been less examined. This includes the relatively small number of individuals and businesses (128,304) that chose to repay their forgivable government loans. This dataset is used to investigate this question, with variables testing hypotheses relating to altruism, patriotism, and self-interest. Results are analyzed in the …

The Impact Of Public Relations Strategies On The Effectiveness Of Epidemic Management In Jordan: A Case Study Of Covid-19, Hazem Jamil Al-Rahahleh

Middle East Journal of Communication Studies

This study aimed to explore the impact of public relations strategies on the effectiveness of epidemic management in Jordan, using the COVID-19 pandemic as a case study. The study employed the descriptive-analytical method, which is based on the systematic description and interpretation of social and media phenomena. The findings revealed that public relations play a pivotal strategic role in managing health crises by building public trust, preparing communication plans, and formulating awareness messages in coordination with relevant authorities. The study recommended the need to enhance the training of public relations personnel in managing communication during health crises, to continue diversifying …

Alpharetta Underwriters, Llc V. Argonaut Mgmt. Svcs., Order On Pending Motions, Wesley B. Tailor

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Literary And Artistic Property Rights Between Regular Courts And Administrative Courts: A Comparative Study Of Jordan And Egypt, Noor Al-Hindi

Jordan Journal of Applied Science-Humanities Series

This study addresses literary and artistic property rights within the context of the ordinary and administrative judiciary, focusing on the legal framework for the deposit of these rights under the Jordanian and Egyptian Copyright and Neighboring Rights Protection Laws. The research findings indicate that legal deposit is an obligation of the rights holders of the work to submit a copy of the published work to a government authority. In Egypt, the rights holder is required to submit a licensing application to the General Department for the Control of Works, accompanied by certain data. The department is responsible for maintaining records …

Dean’S Report: U-M School Of Dentistry - Celebrating A 150-Year Tradition Of Excellence — And Planning For The Future

The Journal of the Michigan Dental Association

This report commemorates the 150th anniversary of the University of Michigan School of Dentistry, founded in 1875 largely due to the lobbying efforts of the Michigan Dental Association (MDA). It details the leadership of its first dean, Dr. Jonathan Taft, who established high professional standards that shaped the institution's commitment to excellence. The school boasts over 12,000 DDS graduates and 3,460 dental hygiene graduates, emphasizing its continuous role in advancing dentistry through innovation, research, and patient care, from early textbook development to modern digital tools like CBCTs and CAD-CAM technology. The incoming DDS Class of 2029 marks a milestone with …

The New Professional: What New And Associate Dentists Need To Know About Ai, Amrita Patel Dds

The Journal of the Michigan Dental Association

This article outlines the growing importance of artificial intelligence (AI) in dentistry, particularly for newer professionals. AI's applications span radiographic analysis (identifying pathologies, enhancing diagnostic precision), treatment planning (simulating outcomes, designing aligners), and streamlining administrative tasks (voice recognition for notes, optimized scheduling). The author emphasizes that AI should be viewed as an augmentative tool to human capabilities, not a replacement for clinical judgment, especially in complex cases. It also highlights the critical considerations of data privacy (HIPAA compliance) and the enduring value of the relationship-driven nature of dentistry. Ultimately, the most successful dentists will be those who combine emerging technologies …

J Mich Dent Assoc September 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists.

The September issue marks the return to a hybrid publishing schedule, with print issues published bimonthly in January, March, May, July, September, and November, and online-only digital issues in February, April, June, August, October, and December. This return to print follows a suspension in May due to association-wide financial issues, with the MDA Board of Trustees approving changes in the 2025 budget to …

Dean’S Report: Detroit Mercy Dental - Dental Schools — Safeguarding The Future Of Oral Health, Mert N. Aksu Dds, Jd, Mhsa, Cert. Dph

The Journal of the Michigan Dental Association

This report from the University of Detroit Mercy School of Dentistry highlights its mission to prepare students as clinicians, leaders, and advocates for public health and equitable access to care, emphasizing evidence-based practices and community service. It addresses critical public health measures like community water fluoridation and HPV vaccination, advocating for policies that protect oral health. The report notes concerns over proposed Michigan Medicaid dental program changes that could burden dental schools with increased uncompensated and emergency care. Initiatives to meet workforce needs include the new Detroit Mercy Dental Vermont Track and community-based education programs, which provided care to over …

The Future Of The Arab Media Industry In Utilizing Artificial Intelligence Technologies: A Foresight Study (2024 To 2034), Mohammedwesam Amer Dr, Abdullah Mohammed Atbiqa Dr

Middle East Journal of Communication Studies

This study explores the future of the Arab media industry from 2024 to 2034 in light of the increasing integration of artificial intelligence (AI) technologies. It identifies key media sectors likely to be affected by AI—such as content creation, news production, editing, and audience engagement—and proposes strategies for effective implementation. The study employs a descriptive survey methodology grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT). Data were collected via an electronic questionnaire from a purposive sample of 264 respondents across 18 Arab countries, including academic elites and media professionals working with Arab media institutions. Findings reveal …

U.S News & World Report 2025 Graduate Program Rankings, Unlv & Unr, Dre Boyd-Weatherly, Caitlin J. Saladino, William E. Brown Jr.

Higher Education

This fact sheet presents 2025 graduate program rankings for the University of Nevada, Las Vegas (UNLV) and for the University of Nevada, Reno (UNR) based on the data published in spring 2025 by U.S. News & World Report. The graduate program categories reported include business, education, engineering, fine arts, law, medicine and health care, sciences and mathematics, and social sciences and humanities.

Depaul Digest

DePaul Magazine

College of Communication faculty Matthew Ragas and Ron Culp mentor students on gaining access to executive-level administration. News briefs on exciting developments at DePaul University’s 10 colleges and schools, from nursing students studying public health protocols in Prague to a new DePaul-hosted conference exploring AI in filmmaking. DePaul alumni volunteers share their experiences spreading the Vincentian mission nationwide.

08.11.2025 Ored Connect, Liz Williamson

ORED Newsletter

F and A rates

ORED Research Reception

NSF Audit Final Resolution and Compliance Updates

Watching The Clock: Time-Tracking And The Erosion Of Privacy And Dignity At Work, Tammy Katsabian

Comparative Labor Law & Policy Journal

This article examines the rise of time-tracking technologies as a dominant form of digital workplace surveillance and their implications for workers’ privacy and dignity. Often framed as neutral tools for enhancing productivity, these systems embed continuous algorithmic oversight into daily work routines, intensifying managerial control and reshaping the employment relationship. Drawing on legal, philosophical, and socio-technical scholarship, the article argues that privacy and dignity are mutually reinforcing values, both of which are undermined by pervasive surveillance practices. Privacy is not treated here as a waivable entitlement grounded in individual consent, but rather as a structural safeguard that protects autonomy and …

Enhancing Client Intake Efficiency In The Removal Defense Program: A Nursing-Led Quality Improvement Initiative, Johnny Linares, Julia Tran Ngo, Daniel Orea, Atheana Yadira Lopez

Master's Projects and Capstones

This quality improvement project focuses on optimizing the intake process for the Removal Defense Program at a nonprofit immigration legal office serving asylum-seeking clients. The existing intake relied on unstructured, phone-call-based intake interviews that gathered incomplete information, leading to inconsistent documentation, reduced efficiency, and significant client processing delays. A structured, multilingual, and multiplatform new-client admission protocol coupled with the implementation of a client-facing resource guide for waitlist clients were co-developed and implemented using the Lippitt Change Theory framework. Utilizing a mixed methods approach, the study involved staff interviews and observational assessments with staff members from the program. Baseline intake process …

The Legal System For Influencers On Social Media Platforms: A Comparative Study, Ahmad Ibrahim Ballal Dr, Najem Riyad Al-Rabadi Dr, Ma’Moun Rashed Al-Huneiti Dr

Middle East Journal of Communication Studies

This study explores the legal regulation of social media influencers through a comparative analysis between French and Jordanian legislation. The research problem lies in the absence of a clear and comprehensive legal framework regulating influencers' growing role in shaping public opinion. Using the comparative analytical method, the study examines relevant legal texts and regulatory approaches in both jurisdictions. The findings highlight significant differences, with France enacting a specific law to govern influencer activities, while Jordan still relies on general legal provisions. The study recommends drafting a dedicated Jordanian law that outlines influencers' legal responsibilities and balances freedom of expression with …

Representations Of The Other In Hamas's Media Discourse During The "Al-Aqsa Flood" Operation: A Rhetorical Analytical Study, Enad Mamdouh Al-Zaben, Sabah Al Harahsheh Dr

Middle East Journal of Communication Studies

This study aimed to determine how the Hamas movement represented the "other" in its media discourse during the "Al-Aqsa Flood" operation. To achieve this goal, the study relied on the qualitative analytical approach, specifically rhetorical discourse analysis. The study sample included all Hamas's media spokesman speeches, between October 7, 2023, and January 1, 2024, numbering 11 speeches. The study results showed that Hamas's media discourse focused on portraying two main groups: "us" and "them." The "us" group included the Palestinian people in all their spectra. They were referred to using terms with positive connotations such as: "the steadfast," "the one …

American Plastics, Llc, V. Home Depot Product Authority, Llc, Order On Motion To Compel Discovery, Kelly L. Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Ua21 What's New, Wku Institutional Equity

WKU Administration Documents

Newsletter created by and about the Office of Institutional Equity.

• Demir, Ena. A Message from the Executive Director
• Training Opportunities: Stay Informed & Engaged
• Understanding Title VI
• Student Accessibility Center Joins the Office of Institutional Equity
• Need Workplace Accommodations?
• Web Accessibility Regulations
• Relevant Information
• Stop Campus Hazing Act
• Meet the Team

The “Sweetest Sounding” Words Of Civil Rights: A Labor Origin Story Of The “Right To Work”, Thomas A. Castillo

History

This essay revisits the idea of “right to work” by offering historical context of Florida’s passage of its 1944 right to work constitutional amendment. A brief overview of the history of the term right to work and its contested nature indicates how the phrase likely led to confusion especially in the arena of political economy. A close evaluation of the amendment and its incongruent nature reveals the intent of its proponents was to deceive voters with the “sweetest sounding” words of civil rights while weakening their ability to organize labor unions. The history of safeguarding the free market entailed disciplining …

Mda Services: Endorsed Programs News

The Journal of the Michigan Dental Association

Throughh MDA Services, the Michigan Dental Association (MDA) has announced several endorsed programs aimed at supporting dental practices across Michigan: Compass Dental Gas Service is now endorsed by the MDA for its expertise in installing, maintaining, and repairing dental gas systems. Members benefit from exclusive discounts and safety compliance support. MEDVA Virtual Staffing offers HIPAA-compliant, human virtual assistants to handle administrative tasks remotely. This service helps reduce labor costs and allows in-office staff to focus on patient care. MDA Health Plan sponsors are reminded to submit overdue eligibility verification documents, which are essential for compliance and 2026 renewal preparations. DBS …

Where Intangibles Travel: Essays On The Tax-Motivated Geography Of Innovation And Capital, Xuerui Kou

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

This dissertation explores how taxation and institutional environments shape the global strategies of United States multinational enterprises (MNEs), with a particular focus on intangible assets and the cross-border allocation of innovation. Positioned at the intersection of international trade, public economics, and innovation studies, the three chapters collectively examine firm responses to international tax incentives and regulatory asymmetries.

Chapter 1 introduces the motivation and theoretical foundations of the dissertation, reviews related literature, and outlines the core research questions and empirical strategies. It highlights the increasing policy and academic interest in the geographic mobility of intangible capital, particularly in the context of …

J Mich Dent Assoc August 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists. The August issue marks the end of digital only publishing, as the MDA announced it will provide members a bimonthly print issue along with monthly digital distribution. This issue includes:

• A cover feature on the impact on the dental community of the recently adopted Big Beautiful Bill federal budget
• Mandibular Lingual Concavity Evaluation Using CBCT
• A reprinted clinical feature from New York on …

What The ‘One Big Beautiful Bill’ Means For Dentists, John Looby Cpa, Theodore C. Schumann Ii Mba, Msf, Cfp, Aif

The Journal of the Michigan Dental Association

Executive Summary: The One Big Beautiful Bill (OBBB), signed July 4, 2025, significantly impacts dentists by extending and making permanent many 2017 tax policies. Key tax changes include permanent tax rates, an increased state and local income tax (SALT) cap, and new deductions for seniors, qualified tips, overtime wages, charitable donations, and auto loan interest. The qualified business income deduction is now permanent, and first-year bonus depreciation is restored. New "Trump Accounts" are established for children. Crucially, the OBBB introduces $50,000 annual and $200,000 lifetime caps on professional degree student loans, effective July 2026, and establishes the Repayment Assistance Plan …

Dentistry And The Law: Length Of Covenants Not To Compete, Dan Schulte Jd

The Journal of the Michigan Dental Association

This article clarifies the distinct legal standards for covenants not to compete in Michigan, particularly relevant for dentists selling their practice and remaining employed. A covenant in an employment agreement is enforceable if "reasonable," typically limited to two to three years and the employer's patient draw area. In contrast, a covenant within a purchase agreement, considered a commercial contract, is judged under a more lenient "rule of reason" standard. This standard is easier to satisfy, requiring only that the covenant does not adversely impact the relevant market. Consequently, purchasers often use the purchase agreement to impose harsher, longer-term restrictive covenants.

Guest Editorial: Who’S Special Now?, Michael Maihofer Dds

The Journal of the Michigan Dental Association

This editorial discusses a controversial change in Michigan's dental specialty advertising law, which occurred in 2020. Previously, only state-recognized specialists, undergoing rigorous advanced training, could advertise their specialty status. However, a new rule, resulting from an out-of-court settlement, paradoxically allows general dentists not recognized as specialists to advertise as such without following advertising rules. This change is criticized for undermining public protection and creating unethical, misleading situations where general dentists advertise as pediatric dentists, for instance. The Michigan Dental Association (MDA) is actively working to revert this law by supporting House Bills 4593 and 4594 to ensure only recognized specialists …

Mda At Your Service: What’S The Mda Doing To Help The Hygienist Shortage?, Rachel Sinacola Dds

The Journal of the Michigan Dental Association

This article details the MDA's efforts to address Michigan's dental hygienist shortage, which saw about 3,000 licensed RDHs leave the workforce since 2020. Initiatives include paid social media campaigns targeting potential and former RDHs, although enrollment impacts have been minimal. The MDA is also collaborating with hygiene schools, helping Ferris State University secure funding to double its size and working with North Central Michigan College to establish a new school. Discussions are underway to explore allowing internationally trained dentists to perform hygiene duties. Additionally, the MDA endorses MEDVA for virtual assistant staffing, promoting HIPAA-compliant human professionals who handle remote administrative …

Too Many Mergers? The Golden Parachute As A Driver Of M&A Activity In The 21st Century, Jeffrey N. Gordon

Faculty Scholarship

This Article argues that the corporate governance regime in the United States has produced a level of mergers and acquisition activity greater than the social optimum because of the current version of the “golden parachute,” a super-bonus payoff to a target CEO. In the late nineteenth through the twentieth century, M&A activity was characterized by “waves” that reflected adaptations to changing external environment, whether the efficient production frontier, regulatory constraints, or capital market developments. Economically-motivated parties saw the opportunities in changing the boundaries of the firm; successful first-movers spawned imitators, hence a wave, which eventually subsided, often alongside deteriorating capital …