Business Commons^™

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.

Tax System As An Economic Force, Norman B. Ture

Tax Adviser

No abstract provided.

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.

Charitable Contributions Under The Tax Reform Act Of 1969, Leonard A. Rapoport

Tax Adviser

No abstract provided.

Extensions And Expansions Of Ubit, Levon C. Register

Tax Adviser

No abstract provided.

Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer

Tax Adviser

No abstract provided.

Breaking The Five-Year Barrier: Essential Tactics For Long-Term Small Business Sustainability And Growth, Tanesha L. Ford Dr., Carol-Anne Faint Ph.D, Rocky J. Dwyer Dr.

International Journal of Applied Management and Technology

This study explores the sustainability and growth of small businesses beyond the critical 5-year mark, a pivotal milestone often associated with survival challenges. Active business owners within the United States often shut down their operations due to reduced revenues and operational challenges, including the multifaceted factors influencing long-term success. The study places a particular emphasis on effective training strategies by examining the intersection of sustainability and training to identify actionable insights for owners of small business to enhance their resilience and longevity in today’s dynamic economic landscape.

Beyond The Grade: Validity In Global Virtual Team Peer Evaluation, Maria Randazzo-Davis, Phd., Christopher Nelson , Phd., Hillary Nelson, Graduate Student

International Journal for Business Education

This study examines how peer evaluation functions in global virtual teams, a setting that reflects the collaborative demands of contemporary international business education. The authors tested whether peer evaluation subscales, total peer-report score, and various indicators of team diversity predict team performance, assessed by instructors in a sample of 2,012 students from 445 X-Culture teams. The variables that were good predictors of team performance included the quality of team communication, work ethic, technical competence, generation of ideas, peer engagement, and peer writing skills. Less predictive of performance were leadership and effort ratings. In addition, students' self-ratings (i.e., peer ratings) were, …

Business Financial Information Systems, Lirie Koraqi, James Jolovski Prof.

International Journal of Business and Technology

An information system is a combination of software, hardware, and telecommunication networks to collect useful data, especially in an organisation. Many businesses use information technology to complete and manage their operations, interact with their consumers, and stay ahead of their competition. Some companies today are completely built on information technology.

Well designed and implemented business information systems should provide the information management and outside parties need to make informed and timely decisions about the operating health of the company. Business considers the need to have information available to assess the profitability of a new product they are selling or their …

Digital Transformation Management And Organizational Performance: The Case Of Albanian Healthcare Sector, Oltjan Hamza

International Journal of Business and Technology

Purpose - The integration of digital technologies into the healthcare system is essential for improving both operational efficiency and quality of services. This study examines the relationship between digital transformation management and organizational performance in the healthcare sector in Albania, with particular focus on the mediating role of leadership in digital transformation and the digital skills of the healthcare staff. Methodology - The study employ a quantitative method through a structured questionnaire using a Likert scale, which was distributed to 93 healthcare sector employees in public and private institutions in Albania. Findings - Data collected through the survey were analyzed …

Applying Lasso Regression For Property Price Prediction In Emerging Markets: An Empirical Study Of Prishtina's Real Estate Sector, Visar Hoxha, Albana Shala, Veli Lecaj, Fuat Pallaska, Hazer Dana

International Journal of Business and Technology

This study employs Lasso Regression (LR) to forecast apartment prices in Prishtina, analyzing a dataset of 1,468 transactions from the Kosovo Department of Property Taxes (2019-2023). Focusing on variables like distance to the central business district and apartment size, LR was selected for its ability to perform feature selection and regularization, applied using Python. The preliminary model included variables such as distance to central business district, distance from main road leading to central business district, size, floor, distance from bus stations, distance from ambulances, distance from schools, distance from green spaces, income status of inhabitants per apartment, and distance from …

Evaluating Kansai Airport's Ppp: Grounded Ambitions, Concession Of Financial, Geotechnical, And Climate Risk, Edmund Cho, Dimitrios V. Siskos

International Journal of Aviation, Aeronautics, and Aerospace

This study critically examines the Kansai Airports Group’s 44-year Public-Private Partnership (PPP) monopoly-type concession encompassing Kansai International (KIX), Osaka Itami (ITM), and Kobe (UKB) airports. The research uses financial analysis, Monte Carlo simulation, and NPV-at-risk modeling to evaluate how Japan’s fixed-term private monopoly model allocates financial, operational, and environmental risks. In 2015, there were significant developments in the promotion of the Private Finance Initiative (PFI) Act. It was revised in 2015; as a result, it finds that the underestimated long-term maintenance liabilities, especially Kansai airport (KIX) foundation subsidence, and lacked flexibility to manage exogenous shocks like COVID-19 and Typhoon Jebi. …

The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: A Value-Added Taxis It Coming To The U.S.?, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.

Tax Clinic, Thomas Parsons

Tax Adviser

No abstract provided.

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin

Tax Adviser

No abstract provided.

To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton

Tax Adviser

No abstract provided.

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.

Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.

Tax Adviser

No abstract provided.

Audits, Business Abuses And Disciplinary Action, William H. Smith

Tax Adviser

No abstract provided.

Professional Corporation, Arthur F. Shenkin

Tax Adviser

No abstract provided.

Digital Marketing Strategies To Meet Digital Consumers’ Behavior In The New Era: Challenges, Path, And Interventions To Navigate The Technological And Social Turbulence, Dario Natale Palmucci, Christian Di Prima, Vittoria Magrelli

Economic and Business Review

This paper examines how digital marketing is being reshaped by five interrelated tensions: balancing data privacy and personalization; navigating global–local dynamics (including cultural sensitivities and country-of-origin effects); integrating artificial intelligence without losing human connection; ensuring authentic communication to mitigate reputational risks linked to environmental, social, and governance (ESG) and ethical storytelling; and responding to shifting consumer preferences, particularly among younger generations. We combine a targeted literature review with semistructured interviews of marketing professionals across industries and seniority levels. Findings portray marketers as “tightrope walkers” who negotiate paradoxes that redefine the function. We propose an integrated framework that synthesizes previously fragmented …

Are Loyalty Programmes Still “A Thing” In High-Fashion Retail? Understanding Generation Z’S Perspective, Živa Kolbl, Lori Šušulić

Economic and Business Review

This study investigates the relevance and perception of loyalty programmes (LPs) among Generation Z (Gen Z) consumers in the high-fashion retail sector. While LPs are well-established tools for fostering customer retention, their effectiveness among Gen Z, a cohort characterized by digital fluency, a preference for authenticity, and distinct consumption values, remains underexplored. Given the high-fashion context, where exclusivity and identity are critical, this study examines the extent to which LPs resonate with this generation. Utilizing a qualitative methodology and with the help of thematic analysis, we reveal four key dimensions: drivers of high-fashion consumption, shopping preferences, customer loyalty patterns, and …

The Impact Of Market And Nonmarket Strategies On Firm Performance In Lithuania, John A. Parnell, Michael W. Davidson

Economic and Business Review

This study examines the impact of market strategies (global growth, differentiation, and cost leadership) and nonmarket strategies (political engagement and social responsibility) on firm performance in Lithuania. Based on survey data from 114 managers analyzed using partial least squares structural equation (PLS-SEM) modeling, a global growth/differentiation strategy has a positive impact on performance, whereas cost leadership does not. Nonmarket strategies positively influence firm performance, with larger firms benefiting more, ostensibly due to greater resource availability and institutional influence. Firm size moderates the relationship between nonmarket strategies and performance, highlighting the importance of tailoring strategies to an organization's specific characteristics. By …

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …

An Introduction To The Ai Special Issue And A Modern Framework For Ai In Sport Management, Jun Woo Kim, Vitaly Ford

Journal of Applied Sport Management

This paper introduces the special issue while also exploring the theoretical foundations and practical applications of AI in sport management, guided by Artificial Intelligence: A Modern Approach (Russell & Norvig, 2021). The manuscript examines AI’s evolution from rule-based systems to large language models (LLM)–driven intelligent agents and classifies the technology into five major subfields—machine learning, natural language processing, computer vision, reinforcement learning, and AI agency. Using real-world sport industry examples and recent academic research, this paper presents a modern taxonomy of AI’s role in sport management, articulates managerial implications, and outlines future research directions necessary for sustainable and ethical integration …

The Power Of Core Memories In Financial Education For Gen Alpha Children, Karen Richel

Journal of Human Sciences and Extension

Financial education plays a critical role in shaping lifelong financial behaviors and decision-making skills. To create a lasting impact, it is essential to establish core memories associated with money management from an early age. This article explores the significance of these foundational experiences and their role in financial education for Gen Alpha children.

A series of eight immersive financial education events was developed to meet state and national standards for students in pre-kindergarten through sixth grade. These events employ play-based and object-based learning approaches, immersing students in engaging, age-appropriate activities that incorporate real-world scenarios. By creating a fun and memorable …