Business Commons^™

Author Index, 12 Months Ended August 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Professions At Work: Oil And Gas Energy Tax Bill Of 1974, Joel M. Forster

Tax Adviser

No abstract provided.

Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz

Tax Adviser

No abstract provided.

A Parallel Interval Modeling Framework For Nonlinear Systems: Application To A Modified Duffing Oscillator, Roman Voliansky, Nina Volianska

Northeast Journal of Complex Systems (NEJCS)

The paper presents a mathematical framework for converting nonlinear dynamical systems into parallel forms. This framework replaces the exact system motion equations with interval equations, enabling the representation of nonlinear functions over piecewise linear domains. Such representation enables the description of system motions using linear-like differential equations, which can be analyzed and manipulated using well-known control methods. One such method is eigenvalue analysis, a powerful tool in classical control theory since many techniques rely on the system’s characteristic polynomial and its eigenvalues. We apply this method to define interval system eigenvalues and track their variation during system operation. These eigenvalues …

Conditions Of The Enterprise Energy Management And Energy Transformation – A Risk Management Perspective, Waldemar Kozioł

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The main purpose of the article is to initially indicate the role of risk management and the main areas of risk analysis in the energy transformation process as an element of systemic energy management at the enterprise level.

Methodology: The basic method is literature studies on energy management, risk management and economic transformation processes, supplemented by unstructured interviews with managers from energy, transport, automotive and chemical industries conducted during advisory activities.

Results: Based on literature studies and interviews conducted as part of ongoing research and consulting projects, it can be tentatively indicated that the most important …

The Sustainability Game: A Case Study Of The Effectiveness Of A Training Game, Michał Mijal

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The purpose of this article is to analyse the possibilities and limitations of using the educational game “Eko Smakosz” in academic teaching, as well as to evaluate the potential of adapting its mechanics for managerial training and scientific research.

Design/methodology/approach: A case study method was employed, comprising quantitative research (pre-test and post-test) and qualitative research (participant observation and DATA model debriefing). The study was conducted on a group of 14 individuals (university students and employees) who played a series of game sessions.

Findings: The study demonstrated an increase in knowledge and participant engagement with subsequent gameplay …

Studia I Materiały Nr 2/2025 (43)

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Entire Volume Studia i Materiały 2/2025 (43)

Micro-Credentials As A Tool To Support Sustainable Development Academic Education – Survey Results, Mariola Zalewska

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The aim of this study is to explore the potential of micro-credentials as a tool for integrating Education for Sustainable Development (ESD) into university curricula and for mitigating student dropout. In light of delays in achieving the 2030 Agenda goals, the study examines whether micro-credentials can enhance sustainability competencies through flexible, student-centred learning pathways. To address the research gap regarding the limited understanding of student perceptions of both ESD and micro-credentials, a pilot study was conducted among students at the Faculty of Management, University of Warsaw.

Design/ methodology/approach: The survey covered the following thematic areas: perceived importance of …

Acceptability Of Using Brain-Computer Interface In The Workplace – Attitudes Of Prospective Employees, Aneta Biernikowicz

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: This study aims to examine the attitudes of young management students toward the use of brain–computer interfaces (BCIs) in the workplace, considering both the potential benefits and the associated risks of this technology.

Methodology: The study is exploratory in nature and was conducted using the CAWI method on a group of management students. Both open-ended and closed-ended questions were used on a 7-point Likert scale. Qualitative analysis included descriptive and focused coding, and quantitative analysis - descriptive statistics.

Results: Respondents showed a high level of awareness of the existence of BCI technology, mainly for medical purposes. …

Extending The Emotional And Multiple Intelligence Theories: Integrating Cultural And Spiritual Intelligence Constructs To Fill Research Gaps, Kimberly J. Mcdonald

The Scholarship Without Borders Journal

This proposed mixed-methods convergent research study aims to explore extending the Emotional Intelligence (EI) and Multiple Intelligences Theories by integrating Spiritual Intelligence (SI) and Cultural Intelligence (CQ) constructs. The goal is to explore the interconnectedness of these intelligences to bridge existing research gaps concerning leadership, EI, SI, and CQ. By employing both quantitative and qualitative data collection methods from organizational leaders, this study seeks to develop a more comprehensive and holistic understanding of leadership efficacy across various organizational contexts. The anticipated outcomes aim to contribute to the body of knowledge and potentially impact leadership development in business, education, and other …

The Tax Adviser, Volume 5, Number 8, August 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended July 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended July 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Income Tax Ramifications Of Securities Options, Lauren S. Soll

Tax Adviser

No abstract provided.

New Irs Procedures For Handling Joint Committee Cases, Donald C. Alexander

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part Ii: Audit And Compliance Functions), Joel M. Forster

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Establishing Change Of Domicile, John M. Dolan

Tax Adviser

No abstract provided.

Partnership Records Lose Fifth Amendment Protection, Paul P. Lipton

Tax Adviser

No abstract provided.

A Multi-Case Study Exploring Ncaa Division I Athletic Departments’ Mental Health Culture, Kim Tolentino, Dana K. Voelker, Brent Oja, Sofia España Pérez, Sam Zizzi

Journal of Issues in Intercollegiate Athletics

Mental health and psychological well-being continue to be significant areas of concern for collegiate student-athletes. Researchers have identified the perceived barriers preventing student-athletes from using mental health services which include lack of knowledge, limited access, and perceived negative stigma (e.g., Harris & Maher, 2023; Yoon & Petrie, 2023). Organizational culture, loosely defined as a group’s accumulated shared learning (Schein & Schein, 2017), plays an important role in guiding the behaviors of its members. Developing a positive athletic department culture around mental health can, in turn, be beneficial to increasing student-athletes’ help-seeking behaviors. The purpose of this study was to explore …

Picturing Disparities: Unveiling Gendered Racism In Athletic Leadership Through Photo Elicitation, Eddie Comeaux, Ajhanai C.I. Keaton, Briana A. Savage, Dresden June Frazier, Sara Grummert

Journal of Issues in Intercollegiate Athletics

This study explored National Collegiate Athletic Association (NCAA) Division I athletic administrators’ views regarding the professional accomplishments of women athletic directors by race/ethnicity. More than 2,000 full-time athletic administrators (e.g., athletic directors, academic advisors/counselors for athletes, and coaches) responded to a photograph of and vignette about either a Black or white woman athletic director. The study found that although some athletic administrators were supportive of women athletic directors regardless of race, some showed signs of race evasiveness and stark differences in their perceptions of deservingness consistent with racial bias. These findings have implications for campus leaders and other higher education …

College Athlete Mental Health: Identifying Sources Of Support In Collegiate Athletics, Levone Lee, Lauren Beasley, Kaylee A. Palomino, Patricia M. Kelshaw, Joycelyn Kennedy, Deborah Chanan, Elinah Russell, Tarkington J. Newman

Journal of Issues in Intercollegiate Athletics

Despite having access to resources and services, college athletes continue to encounter negative mental health experiences and outcomes. Prior research has begun to identify key sources of social support within collegiate athletics, including teammates and athletic trainers. However, there is limited understanding of with whom college athletes feel most comfortable discussing their mental health. The current study aims to identify preferred sources of social support when athletes wish to discuss their mental health and, in turn, examine differences in preference among unique college athlete populations. In total, 247 college athletes participated in the study, representing eight universities within an NCAA …

Marketcrafters: The 100-Year Struggle To Shape The American Economy, Jay Nathan

Journal of Global Awareness

No abstract provided.

Trustworthy Ai: Prohibited Practices, Ethical Principles, And The Identification Of Problems, Anna Karmańska

Journal of Global Awareness

The following considerations arise from the study of texts of documents of a legal nature and from the author’s judgments. They do not present the results of the author’s own empirical research; however, they constitute a factual study that is important for their undertaking in the next step. Having given concern but also hopes for AI, the author focuses her attention on issues that, not only in her opinion, have a strong bearing on the preservation of humanity in a digital environment and at the same time with technocratic features. These issues (prohibited practices, high-risk systems, and ethics) related to …

Object Tracking Based On Quantum Particle Swarm Optimization, Rajesh Misra, Kumar Ray

Journal of Global Awareness

In Computer Vision domain, moving Object Tracking is considered as one of the toughest problems. As there are so many factors associated like illumination of light, noise, occlusion, sudden start and stop of moving object, shading which makes tracking even harder problem not only for dynamic background but also for static background. In this paper we present a new object tracking algorithm based on Dominant points on tracked object using Quantum particle swarm optimization (QPSO) which is a new different version of PSO based on Quantum theory. The novelty in our approach is that it can be successfully applicable in …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.