Business Commons^™

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 …

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …

From Fruit To Nut: Revisiting Pili Nut (Canarium Ovatum Engl.) Production Capacities And Value-Adding Activities In Sorsogon, Philippines, Joey Richard V. Dio, Ryan V. Dio, Dulce Corazon F. Lacson

The Philippine Agricultural Scientist

The value chain of agricultural products significantly influences their profitability and socio-economic contribution. This study developed a descriptive model of the pili (Canarium ovatum Engl.) nut value chain in Sorsogon, the primary producer in the Philippines, and the only province with large-scale commercial operations. Using a descriptive research approach, data were collected through purposive interviews with 15 key informants—farmers, processors, and traders—guided by Porter’s value-chain framework. Results indicate that Sorsogon produces about 3 times the quantity required daily (< 2,233 kg) by Bicol-based processors, leading to underutilization and post-harvest losses attributed to limited storage facilities and market linkages. The processing stage, which converts pili fruits into nuts and kernels, demonstrates the highest operational efficiency, while the trading stage remains constrained by limited market access. Stakeholders often perform overlapping functions, and traditional sun-drying methods remain common. Furthermore, an aging farming population, limited succession planning, and inconsistent implementation of food safety standards continue to pose challenges to industry growth. These inefficiencies result in reduced profitability and restrict expansion. Strengthening the value chain through improved processing systems, broader market integration, and streamlined production activities is necessary to enhance economic returns and support the sustainable growth of Sorsogon’s pili nut industry.

Too Far, Too Costly, Too Complex: How Structural Factors Impact Women’S Mobile-Money Adoption And Business Investment In Sub-Sahara Africa, Iyabo A. Olanrele Dr

Bullion

This study investigates how structural factors shape women’s adoption of mobile-money services and access to credit for entrepreneurship across Sub-Sahara Africa. Using cross-country data from the 2025 Global Findex Database, the analysis demonstrates that women face disproportionately higher barriers than men. Long distances to mobile-money agents significantly reduce women’s likelihood of borrowing, while men’s borrowing is less affected. High service and transaction fees further constrain women, reflecting their lower and more irregular incomes, and liquidity limitations prevent many from maintaining active accounts. Documentation requirements, though partially mitigated by improved national ID systems and tiered Know-Your-Customer (KYC) rules, remain a secondary …

‘Boomers’ And ‘Gen Zs’: More Alike Than You’D Think, Michelle C. Dziurgot

The Journal of the Michigan Dental Association

This month's editorial compares Baby Boomer (born 1946–1964) and Generation Z (born 1997–2012) members of the MDA, highlighting unexpected similarities. Both generations share a strong dedication to hard work, social justice, and pride in MDA membership. They also both experienced economic downturns (Boomers: 70s/early 80s recessions; Gen Z: 2008-09 Great Recession), leading them to be cautious with savings. Although communication methods differ (Boomers prefer phone calls, Gen Z prefers texting), both desire concise conversations. They also share traditional goals like marriage, family, and a strong desire for financial security and home ownership.

Staff Matters: How To Get Creative With Staff Benefit Offerings, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Small practices must be intentional and creative with benefits to distinguish themselves in the competitive labor market. Strategies include offering Individual Coverage Health Reimbursement Arrangements (HRAs) or covering dental/vision care. Work-life balance benefits are highly valued, such as flexible scheduling, additional paid time off beyond the state-mandated Earned Sick Time Act, or time off for birthdays. Practices should consider financial wellness options like retirement savings plans or student loan repayment assistance. Professional development, like covering certifications and offering mentorship, is crucial. Using platforms like TASC or Fringe to provide flexible "lifestyle" benefits allows employees to choose perks that matter most …

Debt In The Real World, Edward J. Janger

Brooklyn Journal of Corporate, Financial & Commercial Law

No abstract provided.

J Mich Dent Assoc December 2025

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons. The December 2025 (Volume 107, No. 11) issue of the Journal is published in a digital-only format to provide updates and insights for Michigan's oral health community and MDA members. Print editions will resume in the new year.

This issue includes feature articles on the Michigan Dental Foundation, A Case for Credentialing Dental Assistants, and a feature …

Mda Insurance: Offer Group Health Insurance To Entice Recruits, Retain Valuable Staff, Craig Start

The Journal of the Michigan Dental Association

Amidst a competitive labor market, offering group health insurance is critical for attracting and retaining qualified dental staff, as it is the most highly valued employee benefit. Dentists can establish an employment policy stipulating cost-sharing for premiums, rather than paying the entire cost. The MDA strongly encourages investigating the exclusive MDA Health Plan, which offers 11 distinct plan designs powered by Priority Health. For 2026, the MDA Health Plan is increasing rates by only 4%, significantly lower than commercial group plans requesting double-digit increases (10% to 18%). Plans can be started at any time during the year, requiring about 30 …

Mda At Your Service: A Deaf Person Wants To Become My Patient, Rachel Sinacola Dds, Ms

The Journal of the Michigan Dental Association

The column clarifies that under the Americans with Disabilities Act (ADA), dental offices must provide auxiliary aids or services for patients with hearing impairments, which may require a professional interpreter paid for by the dentist in complex visits. Members are encouraged to notify the MDA about practice/life changes (e.g., address changes or caseload shifts) to ensure proper benefits and dues discounts. New associates are strongly urged to utilize the MDA resource for contract review, which offers a 10% discount with Kerr Russell Attorneys. Additionally, the MDA Store provides free Labor Poster Packets, fulfilling state and federal employer requirements.

The Case For Credentialing Dental Assistants, Michelle Godofsky

The Journal of the Michigan Dental Association

Credentialing dental assistants is presented as a method to enhance productivity and address workforce shortages; currently, only about 15% of Michigan dental assistants are Registered Dental Assistants (RDAs). A case study at Thunder Bay Community Health Service, an FQHC in Northern Michigan, illustrates success, where RDAs perform expanded functions—like placing restorations and monitoring nitrous oxide—boosting clinic productivity by 16%. The clinic supports its dental assistants by covering education and exam expenses and providing study time during work hours. This investment improves job satisfaction, confidence, morale, and patient communication among staff, strengthening employee retention.

Supporting Career Navigation With An Online Occupational Information-Sharing Platform, Jay W. Rojewski, Janette R. Hill, Eunice Kim, Sejung Kwon, Linda Mccauley, Ikseon Choi

Journal of Research in Technical Careers

Rapid changes to the nature of work and the workplace have shifted responsibility for career success from organizations to individual workers. Successful navigation of one’s career requires a proactive perspective where individuals anticipate training needs and make decisions for achieving both short- and long-term career goals. Relevant and accurate occupational information is an essential component of career success; yet few sources of reliable and targeted information exist for adult workers. This article provides a conceptual overview of an online system (eMPACT) that provides personalized occupational information for selected health care professionals. The contributions and benefits of key stakeholders—employees, trainers, employers—in …

Educating For Impact: A Prosocial Marketing Approach To Foster Altruism Among Young Consumers, Bela Florenthal

Journal of Applied Marketing Theory

This study explores how a prosocial marketing intervention in a dual-enrollment course fosters altruistic values and emotional development among young consumers while deepening their understanding of cause-related and social marketing. Grounded in holistic and experiential learning, the project required students to engage in weekly acts of kindness, reflect on their experiences, and share their actions on social media to amplify impact. Thematic analysis of qualitative data collected over two academic years revealed personal growth driven by intrinsic motivation (e.g., belonging, self-esteem) and positive emotions (e.g., joy, pride). Students demonstrated greater social awareness and practical application of marketing principles through volunteering, …

Motion Picture Reviews As Determinants Of Box Office Revenue In The Post-Covid Environment, Fernando Comiran, Velitchka D. Kaltcheva, Anthony Patino

Journal of Applied Marketing Theory

The decline in motion picture box office receipts and shortened release windows following the COVID-19 pandemic have placed heightened pressure on early performance as a critical determinant of commercial viability. Building upon earlier research suggesting that, as moviegoing frequency decreases, consumers are more likely to rely on audience reviews than critics’ reviews when making a decision to see a movie (Chakravarty et al., 2010), we examine which source of early reviews—professional critics reviews or audience reviews (WOM)—has an impact on early performance following the COVID-19 pandemic. We estimate a linear regression model using actual behavioral data—namely, eight years of motion …

Dentistry And The Law: Miscellaneous Questions About Dental Records, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column addresses the legal requirements surrounding dental records. Dentists must furnish copies of records to patients or those acting on their behalf (with signed consent), but the original records should always be retained by the treating dentist. Patient information regarding care and treatment is confidential and privileged; disclosure requires written patient consent unless specific legal exceptions apply, such as court orders, defense of a claim, or HIPAA compliance for treatment, payment, or healthcare operations. Dentists must also obtain a signed release from the patient (or guardian for minors) before displaying "before and after" photos for commercial use to avoid …

The New Professional: The Legacy Of Women In Dentistry, And Your Place In It, Amrita Patel Dds

The Journal of the Michigan Dental Association

Women now constitute over half of dental graduates, transforming the profession’s culture and leadership. While women hold a majority of seats on the MDA Board of Trustees, wage disparities, underrepresentation in certain specialties, and work-life balance pressures remain challenges. The author emphasizes that the legacy of women in dentistry is an active, evolving force. New professionals have the opportunity and responsibility to advance this legacy by engaging in mentorship, advocating for fair workplace policies, pursuing ownership, and serving as role models. This ensures the profession is defined by opportunities rather than barriers.