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Full-Text Articles in Business

Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston Dec 2025

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.


Tax Clinic, Paul Farber Dec 2025

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.


Washington Report: Regulation Of Tax Return Preparers-It’S On The Way, Gilbert Simonetti Jr. Dec 2025

Washington Report: Regulation Of Tax Return Preparers-It’S On The Way, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Decision Tables - A Tool For Tax Practitioners, R. J. Ainslie, Alan A. Kenney, Keith Shwayder Dec 2025

Decision Tables - A Tool For Tax Practitioners, R. J. Ainslie, Alan A. Kenney, Keith Shwayder

Tax Adviser

No abstract provided.


Limited Partnerships With A Corporate General Partner-Rev. Proc. 72-13, Robert J. Welter Dec 2025

Limited Partnerships With A Corporate General Partner-Rev. Proc. 72-13, Robert J. Welter

Tax Adviser

No abstract provided.


Profile Of The Cpa In Tax Practice, Jerome P. Solari, Don J. Summa Dec 2025

Profile Of The Cpa In Tax Practice, Jerome P. Solari, Don J. Summa

Tax Adviser

No abstract provided.


Forecasting Aviation Carbon Emissions With Tree-Based Machine Learning: A Case Study Of Turkish Airlines Operational Data, Demet Dağlı Phd, Ednan Ayvaz Phd Dec 2025

Forecasting Aviation Carbon Emissions With Tree-Based Machine Learning: A Case Study Of Turkish Airlines Operational Data, Demet Dağlı Phd, Ednan Ayvaz Phd

International Journal of Aviation, Aeronautics, and Aerospace

The global aviation industry plays a critical role in economic development and international connectivity. However, it also contributes significantly to environmental challenges, particularly through fuel consumption and carbon emissions. The aviation sector is responsible for approximately 1–2% of global CO₂ emissions, and its environmental impact is expected to increase substantially by 2050. This study proposes a machine learning (ML)-based decision support framework to forecast carbon emissions in the airline sector. Using Turkish Airlines’ quarterly operational data from 2008 to 2023, Decision Trees, Random Forest, XGBoost, and Extra Trees models were applied to predict carbon emissions. Key variables include revenue passenger …


The Tax Adviser, Volume 3, Number 5, May 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 5, May 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended April 1972; Author Index—12 Months Ended April 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended April 1972; Author Index—12 Months Ended April 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston Dec 2025

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.


Washington Report: Proposed Regulations Limit Freedom Of Choice In Accounting For Long-Term Contracts, Gilbert Simonetti Jr. Dec 2025

Washington Report: Proposed Regulations Limit Freedom Of Choice In Accounting For Long-Term Contracts, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Planning For Distribution From Qualified Plans: A Comparative Analysis, David W. Slavitt, David L. Brady Dec 2025

Planning For Distribution From Qualified Plans: A Comparative Analysis, David W. Slavitt, David L. Brady

Tax Adviser

No abstract provided.


Tax Clinic, Jerome Toder Dec 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Income Tax Evasion And Other Fraud Problems-The Judicial Process (Part Ii), Bruce I. Hochman Dec 2025

Income Tax Evasion And Other Fraud Problems-The Judicial Process (Part Ii), Bruce I. Hochman

Tax Adviser

No abstract provided.


Counter-Thrust Of Our Revenue System, Donald M. Gamet Dec 2025

Counter-Thrust Of Our Revenue System, Donald M. Gamet

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 4, April 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 4, April 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended March 1972; Author Index—12 Months Ended March 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended March 1972; Author Index—12 Months Ended March 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston Dec 2025

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.


Washington Report: Pension Reform: Will It Become An Election Issue?, Gilbert Simonetti Jr. Dec 2025

Washington Report: Pension Reform: Will It Become An Election Issue?, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Flexibility In Family Partnership Planning, Byrle M. Abbin Dec 2025

Flexibility In Family Partnership Planning, Byrle M. Abbin

Tax Adviser

No abstract provided.


Vanishing Marital Trust - After The Tax Reform Act, Michael Antin Dec 2025

Vanishing Marital Trust - After The Tax Reform Act, Michael Antin

Tax Adviser

No abstract provided.


Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman Dec 2025

Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Tax Subsidies As A Device For Implementing Government Policy, Stanley S. Surrey Dec 2025

Tax Subsidies As A Device For Implementing Government Policy, Stanley S. Surrey

Tax Adviser

No abstract provided.


Exploring The Relationship Between Entrepreneurial Ambidexterity And Academic Performance: The Moderating Role Of Digital Capabilities: Evidence From Public Universities Of Duhok Governance, Kurdistan Of Iraq, Zeravan Abdulrahman Omar Dec 2025

Exploring The Relationship Between Entrepreneurial Ambidexterity And Academic Performance: The Moderating Role Of Digital Capabilities: Evidence From Public Universities Of Duhok Governance, Kurdistan Of Iraq, Zeravan Abdulrahman Omar

Arab Economic and Business Journal

This study examines the impact of entrepreneurial ambidexterity, and the synchronization of exploratory and exploitative activities, on academic performance in university departments, and the role of digital capabilities in moderating this impact. Using a descriptive analytical approach, a questionnaire was distributed to 145 department heads at public universities in Duhok Governorate, Kurdistan Region of Iraq. The data were validated using SPSS version 29 and SmartPLS 4.1.1, both of which confirmed the study's hypotheses. The results revealed a direct, statistically significant, positive correlation between entrepreneurial ambidexterity and departmental academic performance. Furthermore, digital capabilities were found to have a significant positive performance-modifying …


The Tax Adviser, Volume 3, Number 3, March 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 3, March 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended February 1972; Author Index—12 Months Ended February 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended February 1972; Author Index—12 Months Ended February 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.