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Full-Text Articles in Business

Private Languages, Jeremy Bertomeu May 2026

Private Languages, Jeremy Bertomeu

Olin Business School Faculty Research

Strategic communication often relies on anchors observed by the sender but not by the receiver. An analyst may report against a proprietary valuation model, an auditor against an internal score, a manager against an accounting estimate, or an institution against its own standard. I study a sender-receiver game in which reports are costly to move away from such privately observed anchors. Anchor heterogeneity changes the geometry of communication. Rather than relying on partitions, privately anchored reporting generates continuous variation in messages because different senders find different reports costly to make. This mechanism can improve information transmission, but it can also …


The Impact Of Sovereign Wealth Funds On Emerging Markets: A Behavioral Analysis Of Investment Decisions And Market Reactions, Grant A. Mosshart May 2026

The Impact Of Sovereign Wealth Funds On Emerging Markets: A Behavioral Analysis Of Investment Decisions And Market Reactions, Grant A. Mosshart

Senior Honors Theses

Sovereign Wealth Funds (SWFs) are increasingly influential in emerging markets, yet the behavioral drivers behind their investments remain underexplored. In this paper, an analysis of SWF capital’s impact on economic development and the psychological factors, such as optimism bias and herding, that shape these decisions is examined. Utilizing a mixed-methods comparative study, the research analyzes Saudi Arabia’s Public Investment Fund (PIF) and Singapore’s Temasek Holdings. Event study analysis reveals a divergent impact: the PIF’s high-profile developmental commitment to India generated a positive 5-day Cumulative Abnormal Return of +2.05%, confirming a macro-level “seal of approval” signaling effect. By contrast, Temasek’s commercially …


The Business Next Door: Howard Miller: The Man And His Namesake Company, Steve Vanderveen May 2026

The Business Next Door: Howard Miller: The Man And His Namesake Company, Steve Vanderveen

University Faculty Publications and Creative Works

The Howard Miller Co., known as the world’s largest manufacturer of grandfather clocks and maker of fine chiming mantel and wall clocks, curio cabinets, and home furniture, recently closed its doors. Thankfully, a private firm is resurrecting its name. Here is why that name has value.


A Stadium In Our Backyard: Community Participation In Stadia Redevelopment Projects, Sofia Zazueta May 2026

A Stadium In Our Backyard: Community Participation In Stadia Redevelopment Projects, Sofia Zazueta

Master's Theses

The Santiago Bernabeu in Madrid, Spain and the Chase Center in San Francisco, California are two stadium redevelopment projects that exemplify the stakeholder dynamics that come into play when developers pitch a multipurpose stadium located a few blocks away from people’s backyards. Urban development patterns must be in constant evolution to meet the needs and demands of the current generations. In cities, stadia redevelopment projects have entered the picture to reimagine the role that these structures once played. The stadium once used for the sole purpose of holding matches has become a venue that now hosts different events such as …


Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess May 2026

Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.


Exploring Maximal Length Cellular Automata To Generate Primitive Polynomials In Gf(2), Sumit Adak, Subhrajit Deb, Anurag Ghosh, Angshuman Roy, Souvik Roy May 2026

Exploring Maximal Length Cellular Automata To Generate Primitive Polynomials In Gf(2), Sumit Adak, Subhrajit Deb, Anurag Ghosh, Angshuman Roy, Souvik Roy

Northeast Journal of Complex Systems (NEJCS)

We present a simple method that uses cellular automata (CAs) to find primitive polynomials over GF(2). We used maximal length CAs as tools to generate primitive polynomials. It is usually very difficult to find maximal length CAs or primitive polynomials since they require exponential time, and there is no linear time method. However, in our work, given an n-size specific sequence of CA with reasonable probability, our technique computes a cycle of length at most 2^n-1 (maximal length) in O(n) time. The characteristic polynomials of synthesized maximal length CAs are claimed to be primitive since it was previously established that …


Evaluating Optimal Capacity And Investment Strategies For Renewable Energy Projects: A Combined Technical And Financial Approach, Helen Josephine, Indhumathi Shanmugasundaram, Sharad Gupta, Manjari Sharma May 2026

Evaluating Optimal Capacity And Investment Strategies For Renewable Energy Projects: A Combined Technical And Financial Approach, Helen Josephine, Indhumathi Shanmugasundaram, Sharad Gupta, Manjari Sharma

Northeast Journal of Complex Systems (NEJCS)

The global shift toward clean energy is accelerating, and by 2050 renewable sources are expected to supply more than 85% of the world’s electricity. This transition, however, introduces new layers of complexity. Wind and solar energy behave as interconnected subsystems whose output fluctuates with weather, season, and geography. Their interaction with fixed hourly demand, capital-intensive investments, and financing structures creates a multi-dimensional system in which small changes can trigger significant operational and economic consequences.  This study presents a simulation-driven framework designed to understand and optimize this complex behaviour. The framework models hourly wind and solar generation alongside projected demand to …


The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 12, December 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 T. Senko May 2026

Tax Practice Management, Joseph T. Senko

Tax Adviser

No abstract provided.


Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis May 2026

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.


Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan May 2026

Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan

Tax Adviser

No abstract provided.


Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar May 2026

Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar

Tax Adviser

No abstract provided.


Tax Clinic, Henry J. Ferrero Jr. May 2026

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.


Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel May 2026

Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel

Tax Adviser

No abstract provided.


Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan May 2026

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.


Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp May 2026

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …


Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer May 2026

Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer

Northeast Journal of Complex Systems (NEJCS)

In this article we explore and validate the utility of an unsupervised probabilistic model, Gaussian Latent Dirichlet Allocation (GLDA), for discovering discrete states from repeated, multimodal psychophysiological samples collected from multiple individuals. Psychology and medical research heavily involves measuring potentially related but individually inconclusive variables from a cohort of participants to derive diagnosis, necessitating clustering analysis for state identification. Traditional probabilistic clustering models such as Gaussian Mixture Model (GMM) assume a global mixture of component distributions, which may not be realistic for observations from different patients. The GLDA model borrows the individual-specific mixture structure from a popular topic model Latent …


The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 11, November 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.


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.