Business Commons^™

Models Of Funding Research And Development Infrastructure In Poland, Marcin Kardas

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The aim of this article is to identify and analyse the basic models of funding research and development infrastructure, as well as the challenges associated with them.

Methodology: The research methods used include interdisciplinary literature studies (economics, law, management), regulations and reports, as well as interviews with stakeholders.

Results: Four models for financing R&D infrastructures embedded in the state aid regime were identified: scientific, mixed, experimental, and economic. National experiences with their application were discussed. Their characteristics, challenges, and risks were presented. Discrepancies in terminology were noted, and directions for their interpretation were suggested.

Research limitations/implications …

Unpacking Identity Work Mechanisms For A Person-Centered Approach To Business And Management Education, Carla Campana, Pablo Leao

International Journal of Teaching and Learning in Higher Education

We explore identity work among undergraduate business students who resist the identity prevailing in traditional business schools. The study investigates an educational program that fosters identity work, allowing students to add facets to their emergent identity. Through in-depth interviews, the researchers uncovered a process in which students resist the hegemonic identity of business administrators, seeking alternative experiences that redefine their identity. Our research contribution is two-fold. First, we extend the concept of identity workspaces by introducing three mechanisms: autonomy, a psychological safe space, and group embeddedness. These mechanisms enable students to engage in an identity work process and reidentify with …

The Tax Adviser, Volume 3, Number 6, June 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

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

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

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

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

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.

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

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.

Tax Adviser

No abstract provided.

Flexibility In Family Partnership Planning, Byrle M. Abbin

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.