Business Commons^™

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Trade Or Business Status: Recent Judicial Interpretations, Daniel M. Slattery, Susan Nordhauser

Tax Adviser

No abstract provided.

Post-Reconstruction Sec. 367: New Rules And New Dangers, Wesley Yang, Davis W. Nelson

Tax Adviser

No abstract provided.

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.

Disclaimers As Premortem And Postmortem Estate Planning Tools, Travis P. Goggans, Michael R. Harmon

Tax Adviser

No abstract provided.

Analysis Of The Reverse Triangular Merger Regulations, Robert Willens

Tax Adviser

No abstract provided.

Utah Women, Discrimination, And Sexism: Experiences And Perceptions, April Townsend, Susan R. Madsen

Marketing and Strategy Faculty Publications

During the fall of 2023, Utah Women & Leadership Project (UWLP) researchers conducted a statewide study to establish a baseline for public perceptions related to the awareness, understanding, and attitudes about challenges that Utah women and girls face. In early 2024, UWLP published 20 research summaries¹ that shared the results of this comprehensive study. Then, in the fall of 2024, the survey was administered again around the state of Utah with slight refinements. Between January and April of 2025, we have shared the results of the 2024 data by releasing six white papers, this being the final report in …

Staff Council Minutes, Georgia Southern University

Staff Council Meeting Minutes & Agendas

No abstract provided.

2025-04-17 Draft Of Hb 424, Morehead State University. Faculty Senate.

Faculty Senate Records

Unofficial copy of House Bill 424 submitted to the Faculty Senate on April 17, 2025.

2025-04-17 Pac-3 Emeritus/Emeriti Status For Faculty - Revisal, Morehead State University. Faculty Senate.

Faculty Senate Records

Proposed revisal for PAC-3 Emeritus / Emeriti status for faculty, submitted to the Faculty Senate on April 17, 2025.

Blockchain Transparency In Reducing Second-Hand Luxury Shopping Uncertainty And The Role Of Price Consciousness, Song‑Yi Youn, Joohye Hwang, Naan Ju

School of Business Faculty Papers

This study explores consumer behavior and decision-making in the context of blockchain technology (BT) adoption within the second-hand luxury market. Specifically, it investigates how BT can reduce uncertainty and enhance transparency in second-hand luxury transactions based on a mental accounting theory approach. A partial least squares structural equation modeling analysis (N = 511) was conducted, focusing on consumers’ perceived quality of traceable information obtained through BT (i.e., product diagnosticity, informativeness, and trustworthiness) and their perceived risks in second-hand luxury online shopping (i.e., financial risk, social risk, time risk, contamination risk, performance risk). The findings confirm that the perceived quality of …

2025-04-17 Comments Made At The Executive Committee Meeting On Hb 424, Morehead State University. Faculty Senate.

Faculty Senate Records

Comments made at the Executive Committee Meeting on Kentucky House Bill 424 and submitted to the Faculty Senate on April 17, 2025.

2025-05-01 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from April 17, 2025.

2025-04-17 Committee Feedback On Strategic Plan Results, Morehead State University. Faculty Senate.

Faculty Senate Records

Committee Feedback on Strategic Plan Results and Prompts for Thought brought before the Faculty Senate on April 17, 2025.

Capturing Tradition: The Business, Branding, And Personal Identity Of Senior Portraits In The Modern South, Xenia R. Minton

Honors Theses

The rise of college students starting photography businesses, particularly in graduation portraits, has transformed the creative and entrepreneurial landscape in the South. This thesis explores the senior portrait culture at the University of Mississippi, analyzing its rapid growth through the perspectives of photographers and academic experts in Southern Studies. Grounded in eight years of experience as a photographer, this study examines the evolution of the industry, business strategies, and cultural significance. Through interviews with seasoned senior portrait photographers and Southern Studies professors, this research investigates how regional traditions, social media, and consumer expectations have shaped the profession. By analyzing these …

The Use Of Stress Testing In Evaluating Systemic Risk: Lessons From The Global Financial Crisis, Katherine Laws

Honors Theses

This paper examines the role of stress testing as a crucial tool for assessing systemic risk in the financial system, particularly in the aftermath of the global financial crisis. The global financial crisis, which unfolded between 2007 and 2009, exposed significant vulnerabilities within financial institutions and highlighted the inadequacies of existing risk management frameworks. In response, regulators and financial institutions increasingly turned to stress testing to evaluate the resilience of financial systems against economic shocks.

The paper will begin by defining systemic risk and the importance of effective risk assessment strategies. The paper will outline how stress testing can simulate …

The Difference In Financial Literacy Between Students Of The Business College And The Rest Of The Student Body At Wmu, Ivane Mkheidze

Honors Theses

This thesis investigates the persistent gap in financial literacy among high school and college students, despite increased emphasis on financial education over recent decades. Drawing inspiration from Lewis Mandell’s studies, including “Financial Literacy: If It’s So Important, Why Isn’t It Improving?”, the research evaluates the effectiveness of financial literacy courses and highlights their failure to produce long-term gains in knowledge or behavioral change. Through a synthesis of academic literature and critique of methodologies, the thesis explores the inefficacy of current teaching models, including overreliance on engagement tools like the Stock Market Game, and the influence of socio-economic factors, motivation, and …

Staff Council Agenda, Georgia Southern University

Staff Council Meeting Minutes & Agendas

No abstract provided.

Exploring The Impact Of Relational And Geographic Search On Firm Innovation, Manish K. Srivastava

Michigan Tech Publications

This paper explores the interplay between geographic and relational search behaviors and their impact on innovation generation within firms. Extending previous research, our study explores the dual influences of geographic proximity and relational dynamics on both the quantity and quality of innovations. We develop a conceptual framework to examine the combined effects of these factors, identifying four distinct types of firm knowledge search behaviors and analyzing their repercussions on innovation outcomes. The study highlights the necessity for managers to adopt a balanced approach in strategic knowledge search. By acknowledging the trade-offs between different search strategies, managers can more effectively navigate …

Can Kirana Stores Compete In India's E-Commerce Revolution? Rethinking Traditional Retail In The Digital Age, Anshi Jindal, Ashwarya Kapoor

Management Dynamics

E-commerce has reshaped the global retail landscape bringing both disruptions and opportunities specifically in emerging markets like India. This paper explores the evolution of e-commerce in India and its impact on traditional retail particularly unorganized Kirana stores. By analysing market trends, consumer behaviour and policy implications, the study examines how conventional retailers are adapting to digital transformation. Using Reliance Retail’s JioMart initiative as a case study, it provides insights into the integration of digital and physical retail ecosystems. While e-commerce challenges Kirana stores, it also fosters innovation, growth and the emergence of hybrid retail models.

The Tax Adviser, Volume 17, Number 1, January 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 Provisions Of Series E And Ee Government Bonds, Brenda Robert Hurst, Anthony P. Curatola

Tax Adviser

No abstract provided.

Tax Planning Using Electronic Spreadsheets On The Microcomputer, C. Douglass Izard

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway

Tax Adviser

No abstract provided.

Like-Kind Exchanges Of Real Property: The Element Of Intent, Paul J. Streer

Tax Adviser

No abstract provided.

Research Week 2025, Michael Schueth

Research Week

Welcome to Undergraduate Research Week at Collin College!

This week celebrates the innovative research and scholarly work of our undergraduate students across all disciplines. From our informative webinars to Cultivating Scholars, our student poster presentation, the week offers opportunities to explore new ideas, share discoveries, and connect with fellow researchers and faculty mentors.

We invite all students, faculty, and staff to participate in these events designed to highlight the importance of undergraduate research in academic and professional development. Whether you're presenting your work or simply curious about your peers' projects, your engagement helps foster our college's culture of inquiry and …