Business Commons^™

Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane

Tax Adviser

No abstract provided.

Economic Perspectives On Medical Training: A Specialty-Level Break-Even Analysis For Wayne Trained Physicians, Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Medical Student Research Symposium

Title:

Economic Perspectives on Medical Training: A Specialty-Level Break-Even Analysis for Wayne Trained Physicians

Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Background:

U.S. medical students graduate with high educational debt, yet financial literacy remains overlooked in medical school curricula. Trainees enter residency with a limited understanding of how specialty and loan repayment strategies affect long-term finances. Break-even analysis, which identifies when total revenue exactly offsets total costs, can help students at Wayne State University School of Medicine (WSUSOM) better visualize the factors shaping their financial futures.

Methods:

This analysis assumes 4 years of medical school financed entirely …

Celebrating Academic Excellence The 2026 Lindenwood Showcase, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove

Business Faculty Articles and Research

People sometimes enjoy the thrill of the hunt, which implies search can generate joy in addition to costs. Some customers say they enjoy searching for unique items such as vintage T-shirts and luxury handbags, and managers at warehouse stores, thrift stores, and many online selling platforms say they design their store format to offer a treasure hunt experience. We develop a model in which customers enjoy searching for a treasure. Our model’s search utility function includes a term based on the treasure’s net value, a term based on the instantaneous likelihood of discovering treasure, and a constant term reflecting other …

Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz

Advances in Business Education (ABE) Conference Proceedings

Conference Overview: The Second Annual Advances in Business Education (ABE) Conference was held on May 21–22, 2026, at Lincoln Memorial University in Harrogate, Tennessee. Hosted by the LMU School of Business, the ABE Conference exists to promote teaching excellence, scholarly inquiry, and regional engagement through innovation and collaboration in business education.

With a focus on fostering meaningful dialogue among educators, researchers, students, and industry professionals, the conference welcomed more than 70 attendees representing 11 institutions from across the Appalachian region and beyond.

The event was structured around four key tracks:

Pedagogy and Teaching Excellence: Showcasing innovative teaching methods, instructional technologies, …

Hedonics Of Used Car Attributes On Market Price, Alexander Bent, Jason Gutierrez

Undergraduate Economics Working Paper Series

This paper uses Rosen's paper on hedonic pricing as a framework to analyze the determinants of used car prices found in Craigslist. Using cleaned data, we observe over 43,000 listings from 2005 to 2020 and investigate factors that affect used car prices and how they interact in this market. Results show that odometer readings and condition are the strongest factors that determine price, while manufacturers, paint color, drive type, fuel type, size, and year have more ambiguous effects that depend on certain perceived attributes or conditions.

Key Determinants Of Diamond Value, Tobey Brill, Alexander Dobrovolskyi, Rayland Labayog

Undergraduate Economics Working Paper Series

This paper intends to examine the determinants of diamond pricing using a hedonic regression framework. Using the diamonds dataset from Wickham (2016), we analyze the four C’s, also known as carat weight, cut, color, and clarity. We also wanted to go deeper into this topic and look into the depth and table to see how it impacts diamond pricing. Results have displayed that carat weight greatly influences a diamond’s price, while characteristics such as clarity, color, and cut exert positive effects. Estimates were found to be statistically significant. Our findings confirm and reassure the idea that hedonic pricing accurately captures …

Social Determinants Of Low Educational Attainment, Isabelle Graham, Kevin Lieng, Aubriana Weisbach

Undergraduate Economics Working Paper Series

This paper examines how socioeconomic and demographic factors influence low educational attainment across U.S. cities. The analysis estimates both a linear regression model and a semi-log model to evaluate how poverty, unemployment, family structure, age composition, overcrowding, racial and ethnic minority share, broadband access, and housing cost burden affect the percentage of adults without a high school diploma. The results show that poverty, overcrowding, and minority share are the strongest predictors of low educational attainment, each exhibiting positive and highly significant effects. Overall, the findings highlight the role of social factors in shaping educational outcomes in high school.

The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman

Undergraduate Economics Working Paper Series

This study analyses to what extent certain neighborhood and interior characteristics affect residential sale prices, after accounting for standard property variables. This is important to examine in order to understand the function of the housing market, the sources of price differences, and whether residential values can be controlled by prioritizing specific desirable property features. The study is based on a dataset of approximately 330,000 observations from the Multiple Listing Service (MLS), as well as walkability data obtained from Walk Score. The data is analyzed in Stata, using three regression models with different combinations of explanatory variables. The results show that …

Mlb Speed Premium, Jacob A. Keithley, Chris Hampton

Undergraduate Economics Working Paper Series

This study analyzes if the 2023 rule changes affected the valuation for speed in the MLB labor market. By using a log-linear wage model and including an interaction term for stolen bases and the post-2023 indicator, we test to see if there is a speed premium in salaries. After accounting for yearly effects, the results present a statistically significant increase in the marginal value of stolen bases after the rule change shock. A placebo test was used with home runs to confirm the effects were specific to speed related metrics. The results suggest that the MLB market has and is …

Do Rural Areas Gender-Discriminate Wages More Than Metropolitan Areas?, Ali Gonzalez, Michael Montano, Brandon Sacks, Joseph Williams

Undergraduate Economics Working Paper Series

This study analyzes the gender wage gap in metropolitan versus rural areas using U.S. hourly wage data from the Bureau of Labor Statistics (BLS), for the period 2010-2025. The analysis uses regressions on a semi-log wage model and Blinder-Oaxaca decompositions to compare the gaps and separate the effects attributable to explained (endowment) differences from those attributable to unexplained (coefficient) differences. The semi-log wage model reveals a percentage wage decrease for females of approximately 17.4% in rural areas and 9.9% in metropolitan areas. The Blinder-Oaxaca decompositions further indicate that the unexplained (coefficient) component of the gap is substantially larger in rural …

Labor Market Responses To Ai: Measuring Wage Effects Across U.S. Occupations, Kaitlin Pham, Karla Rodriguez

Undergraduate Economics Working Paper Series

Artificial intelligence (AI) is rapidly changing economies around the world, with some experts predicting an impact greater than the Industrial Revolution. As AI becomes more common in daily life and business, questions have grown about how it might affect jobs, wages, and inequality. The rise of automation and highly capable AI models has made people wonder which occupations will benefit and which might be at risk. This study looks at how exposure to AI technologies affects wage trajectories in the United States. Using occupational-level data from O*NET and the U.S. Bureau of Labor Statistics, we build an AI exposure index …

Simple Determinants Of Commercial Bank Failures, Matthrew Qi

Undergraduate Economics Working Paper Series

This study investigates the internal and macroeconomic determinants of commercial banking failures in the United States spanning 1959 to 2025. Using a logit model and a four-quarter lag, two models are estimated: a comprehensive model (1985–2025) and an extended panel model (1960–2025). Empirical results reveal internal CAMELS metrics are primary determinants of survival; profitability and capital adequacy defends against failures, while asset quality deterioration and management inefficiencies accelerates failure. The “too big to fail” paradigm is empirically validated. Contractionary monetary policy and labor market stress increase failure probabilities. Real GDP growth exhibits a role shift predicting commercial bank failures.

The Structural Limitations Of Mining Output Growth In Nevada, Mckinley Brown, Emma Kitchen

Undergraduate Economics Working Paper Series

This study compares short and long trends in Nevada to the production output within the mining industry. Nevada produces around 70% of the United States gold and about 15% of the world's critical minerals. From its position as one of the most resource rich mining regions globally to its emergence as a growing economic hub, mining played a central role in Nevada's economy. However, despite the industry’s importance, Nevada still faces inefficiencies in production output due to insufficient attention to key inputs such as labor, infrastructure, technology, and energy resources.

Las Vegas Casino Revenue In An Expanding Gambling Market, Kaden A. Villa-Real

Undergraduate Economics Working Paper Series

This study examines whether expanding gambling substitutes disrupt the Las Vegas gambling industry using quarterly data from 2014 through 2025. Las Vegas casino revenue is used as the benchmark to gauge the health of Las Vegas, adjusted to Quarter 1 2014 dollars and using an OLS regression model. The results imply that online sports betting is a poor substitute for Las Vegas revenue, while online gambling shows a positive and statistically significant relationship with revenue. The findings indicate that Las Vegas is resilient despite the introduction of more competition and gambling alternatives within an industry it has traditionally known to …

Gambling Behaviors: How Do Gambling Losses Affect Future Wagers?, Ashley Talavera, Hannah Lopez Ibarra, Roman Rozbitskyy

Undergraduate Economics Working Paper Series

This study looks at how previous gambling losses affect future betting behavior in online cryptocurrency gambling markets. Using roughly 50,000 real betting observations from Bustabit, the paper tests whether gamblers become more aggressive after losses or instead pull back and bet more cautiously. Using both OLS and Fixed Effects regression models, the results show that players generally reduce their wager sizes following losses rather than engage in strong loss-chasing behavior. After controlling for individual player tendencies, the Fixed Effects models show statistically significant decreases in future bet sizes after losses, suggesting that caution and loss aversion may play a larger …

Determinants Of March Madness Tournament Advancement, Jace Waldahl

Undergraduate Economics Working Paper Series

This paper examines whether tournament seed and team efficiency ratings help explain how far teams advance in the NCAA men's basketball tournament. Using Bart Torvik NCAA basketball ratings data from 2008 to 2025, I construct a team-year dataset with tournament advancement measured from 1 to 7, where higher values represent deeper runs. The main independent variables are seed, net efficiency, offensive efficiency, and defensive efficiency. Descriptive statistics, correlations, scatterplots, and OLS regressions are used to test whether better-seeded and more efficient teams advance further. The results show that seed is the strongest and most consistent predictor of advancement, but efficiency …

The Current Status Of Utah Women & Girls: A Research Synopsis: 2026, Susan R. Madsen, Corinne Clarkson

Marketing and Strategy Faculty Publications

In 2025, U.S. News and World Report rated each state using 71 metrics across eight categories. Utah was rated the #1 “Best State Overall” for the third year in a row, ranking first in fiscal responsibility and third in both the economy and infrastructure categories and fourth in education.¹ Utah was also ranked number one for “Economic Outlook” by Rich States, Poor States in 2025, a forward-looking forecast that is based on 15 state policy variables.² WalletHub ranked Utah as the second “Most Charitable State” and the number one state for volunteering and service.³ In addition, ConsumerAffairs …

The Tax Adviser, Volume 18, Number 7, July 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, Twelve Months Ended June 1987, 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.

Unreported Cash Transactions, Severe Criminal And Civil Penalties Imposed On Taxpayers Who Fail To Comply, Michael J. Tucker, James W. Pratt

Tax Adviser

No abstract provided.

Investment Tax Credit Repeal, An Analysis Of The Transition Rules, Lynn M. Hogan

Tax Adviser

No abstract provided.

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Cases And Rulings On Life Insurance, Valuation, Administration Expenses And Claims Against The Estate, And Income Taxation Of Estates And Trusts, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Vacation/Second Home, Tax Planning After The Tra, Cherie J. O'Neil, Clarence C. Rose

Tax Adviser

No abstract provided.

Asymmetric Opinion Formation Of Emotional Excitable Agents, Irene Ferri, Emanuele Cozzo, Aleix Nicolás-Olivé, Albert Díaz-Guilera, Luce Prignano

Northeast Journal of Complex Systems (NEJCS)

The bounded confidence model represents a widely adopted framework for modeling opinion dynamics wherein actors have a continuous-valued opinion and interact and approach their positions in the opinion space only if their opinions are within a specified confidence threshold. Here, we propose a novel framework where the confidence bound is determined by a decreasing function of their emotional arousal, an additional independent variable distinct from the opinion value. Additionally, our framework accounts for agents' ability to broadcast messages, with interactions influencing the timing of each other's message emissions. Our findings underscore the significant role of synchronization in shaping consensus formation. …

Innovation Capability And The Performance Of Women Entrepreneurs: The Role Of Business Incubation Programs To " Moving Up A Class, Lily Purwianti, Hepy H. Ariyanto, Edy Yulianto Putra, Suherlina Suherlina

Arab Economic and Business Journal

This study analyzes the impact of  innovation capability on the performance of women entrepreneurs, with a focus on the role of business incubation program to "move up a class" in Riau Islands Province, Indonesia. The research  aims to evaluate how  business incubation programs  influence the relationship between innovation ability and the performance of women entrepreneurs.  Data were collected through questionnaire  completed by 129 female entrepreneurs who took part in  a Business Incubation program in Riau Islands Province. This study used a quantitative methodology. The PLS (Partial Least Square) software was used for data processing. The results show that while digital …

Characteristics And Influencing Factors Of Think Tank Talent Development, Yongna Yuan, Xuejiao Zhao, Yingming Li, Shimin Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The development of think tank talent has become a fundamental pillar for enhancing the quality of China’s new-style think tanks with Chinese characteristics. On the tenth anniversary of the establishment of China’s new-style think tanks with Chinese characteristics, this study conducts an empirical analysis of the growth patterns, basic characteristics, and influencing factors of think tank talent in China, based on data from 187 valid questionnaires collected by the Think Tank Talent Development Alliance. The study finds that think tank talent in China can be categorized into three types: the “capability accumulation” type, the “stable development” type, and the “senior …