Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.

Taxation Of Political Parties And Candidates, Robert Feinschreiber, Lana Feinschreiber

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin

Tax Adviser

No abstract provided.

Installment Sales For “Dealers” In Personal Property: Review And Analysis (Part Iv) Parts, C. Richard Cox, Goldston F. Harris

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 2, February 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended January 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Installment Sales For “Dealers” In Personal Property: Review And Analysis (Part Iii), C. Richard Cox, Goldston F. Harris

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part Ii), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Final Inventory Regulations: Analysis And Planning, Leslie J. Schneider

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 1, January 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended December 1973, 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 And Aicpa Discuss Tax Administration Matters (Part I), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Income Tax Loopholes And Political Rhetoric (Part Ii), Boris I. Bittker

Tax Adviser

No abstract provided.

Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans

Tax Adviser

No abstract provided.

Ignite Collaboration For Interactive Meetings, Kelli Erwin

TxDLA Journal of Digital Learning

This article explores how intentional design, inclusive facilitation, and purposeful tools can transform meetings into interactive environments that foster collaboration, creativity, and meaningful outcomes. Designed for educators, instructional leaders, and organizational facilitators, it provides practical strategies to elevate meetings through collaboration, interactivity, and purposeful design.

Helping Craft Beer Hunters Make Their Next Great Beer Discovery, Mark Mitchell, Sheila Mitchell

Atlantic Marketing Journal

The number of craft beer producers and consumers in the United States has increased dramatically over the last ten years. This manuscript provides an overview of the craft beer marketplace in the United States with a focus on the craft brewers and retailers as well as the consumers who favor craft beers. Craft beer enthusiasts are a “consumption community” or, a group of consumers who share a deep involvement with the craft beer category. This study presents a list of common business practices designed to appeal to this unique consumer group.

Trusted Advisor: Reality Or Fading Myth?, Stephen C. Carlson, Susanna Warnock, Gerald Sullivan, Margaret Ryder

Atlantic Marketing Journal

The role of trusted advisor has long differentiated the role of community banking from traditional national banks in its relationship with small businesses. This study serves two purposes. First is to confirm presence of a trusted advisor relationship and secondly, understand the impact of digital banking services on the community banker – small business owner relationship. Using data collected in a survey of community bankers and small business owners in five southeastern United States, this study assesses the viability of the trusted advisor construct by applying the Integrative Model of Organizational Trust (Mayer, Davis, & Schoorman, 1995, 2007), trust-building behaviors …

Financial Safety Nets, Bank Risk And Depositor Behaviour In Central And Eastern Europe, Dorota Skała

Journal of Banking and Financial Economics

We studied expansions in financial safety nets and their relation to bank risk and depositor behaviour in Central and Eastern Europe, using time-varying regulatory data. In general, we find that stronger deposit insurance and state aid granted to banks are linked with both bank risk and depositor behaviour. However, these relations critically depend on whether safety net instruments are used separately or simultaneously. When deposit insurance is strengthened or state aid is granted, we confirm the standard moral hazard behaviour of banks visible in higher bank risk. In parallel, we observe more elevated deposit growth, implying lower market discipline. Conversely, …

Connectedness Of Uncertainty, Volatility, And Stock Market Performance, Szczepan Urjasz

Journal of Banking and Financial Economics

This study examines the dynamic connectedness and spillover effects among various financial and economic indicators, including uncertainty indices, market volatility, and stock market indices, from 3 June 2008, to 30 December 2024. This interconnectedness implies that shocks originating in one market or asset class can rapidly transmit to others, underscoring the potential for systemic risk and financial contagion. The US emerges as a significant net transmitter of influence within the global financial system, with the VIX playing a crucial role in influencing global financial conditions. Major European equity markets also transmit influence, while the Geopolitical Risk Index (GRI) and the …

Antecedents Of U.S. Information Technology Professionals’ Intent To Quit At The Beginning Of The Covid-19 Pandemic, Kristin C. Scott, Jiun-Shiu Chen, Mitchell Adrian, Son Mai

International Journal of Applied Management and Technology

This study focuses on turnover intention (ITQ) of U.S. information technology workers during the spring of 2020 and the beginning of the COVID-19 pandemic. In this study, we evaluate a number of turnover intention antecedents not previously studied together, including job alternatives, global job embeddedness, job satisfaction, compensation satisfaction, role overload, and work–life balance. We use three first-order factors of work interference with personal life, personal life interference with work, and work—personal life enhancement. We analyzed data using confirmatory factor analysis (CFA) and structural equation modeling. Results suggest no direct effects from pay satisfaction or role overload on ITQ and …

Using Fermi Estimates Within Needs Assessments: An Extension Professional’S Guide, Emma Lonstrup, Carolyn D. Rider, Miranda R. Westfall

Journal of Extension

Needs assessments are an important activity for Extension professionals, as they identify community assets and guide decisions about programs and services. A common challenge is a lack of needs assessment data. The Fermi Estimate Framework can help Extension professionals overcome the challenge of missing data by producing reasonable estimates to answer questions of interest. Here we share detailed, step-by-step instructions for using the Fermi Estimate Framework, accompanied by a real-world Extension example.

Mapping The Importance Of Sports Facilities For Football Clubs: A Bibiiometric Insight, Imane Terhzaz, Abderrahim Rharib

Journal of Global South Sport Studies

This study presents a comprehensive overview of existing research on the relationship between sports facilities and the professionalization of sports clubs. The role of sports facilities has been increasingly acknowledged as critical to the organizational growth and competitive advantage of sports clubs. However, uncertainty remains regarding the effectiveness of investments in facilities and their impact on club development. Using the R-tool namely Bibliometrix, which offers a structured workflow for conducting bibliometric analysis, we analyzed a dataset of 535 articles published between 1988 and 2024 and indexed in the Web of Science database. The findings reveal a stabilization in research output …

A Qualitative Study Of College Student-Athletes Using The Job Demands-Resources Model: A Case For Understanding Student-Athletes As Employees, Michael Spooner, Asia Eaton, Anthony Weems, Tiffany Munro

Journal of Athlete Development and Experience

This research conceptualizes the NCAA Division I student-athlete position as similar to a position of employment utilizing the Job Demands-Resources (JD-R) model developed by Bakker & Demerouti (2017) from the field of Industrial-Organizational Psychology. We utilize qualitative methods to conduct an exploratory study that assesses the characteristics of student-athletes through analysis of perceived role demands, role resources, and personal resources using a sample of using a sample of 30 student-athletes (15 men, 15 women) at mostly large Division I universities across the U.S. Data were analyzed utilizing thematic analysis and revealed the various demands that student-athletes faced, as well as …

From Isolation To Integration: The Influence Of Community Engagement With Special Olympics On Ncaa Athletes Experiencing Role Conflict, Grace Fetherstonhaugh, Kirsten Hextrum

Journal of Athlete Development and Experience

Role conflict is prevalent for college athletes across varying competitive levels, sport types, and identities. Recent reform to the collegiate athletic model, such as enabling college athletes (CAs) to profit from their Name, Image, and Likeness, may create additional demands and conflicts for participants. Despite the plethora of research into college athletes’ experiences with role conflict, few studies examine possible solutions. This study offers a novel intervention to role conflict through a community engagement (CE) program. Short, immersive, contributions to one’s local environment can improve social connections, limit negative mental health effects, and generate a higher sense of purpose, all …

“People Need To Hear More About This Esports Team”: Exploring Esports College Athletes’ Transition Experiences, Kibaek Kim, Rhema Fuller, Nick Davidson

Journal of Athlete Development and Experience

With the increase of attention towards esports in both industry and academia, volumes of research have been conducted to support professional esports athletes and esports college-athletes (ECAs). Although studies exploring professional esports athletes' transition experiences were available, little to none was known about this experience for ECAs. Based on Schlossberg’s transition theory and previous studies exploring the transition experiences of traditional sports student-athletes, this study aimed to provide a deeper understanding of ECAs’ transition experience. This study conducted three focus group interviews with four ECAs in each group who played the same game. The result of this study showed there …