Business Commons^™

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.

Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro

Tax Adviser

No abstract provided.

From The Editors, Rully Karim Dr.

Journal of Project Management & Construction

The Journal of Project Management and Construction (JPMC) is a peer-reviewed publication dedicated to advancing the field of project management and construction, grounded in the principles outlined in the PMBOK 6th Edition. Our focus encompasses the ten knowledge areas essential to successful project management: Integration, Scope, Schedule, Cost, Quality, Resource, Communications, Risk, Procurement, and Stakeholder Management.

JPMC publishes original research papers written in English that provide deeper insights into these knowledge areas and contribute to the development of best practices in project management and construction. Submissions may include theoretical analyses, computational models, experimental observations, or a combination of both theoretical …

Critical Success Factors Of Lean Construction Implementation To Improve Construction Project Efficiency In Indonesia, Onal Putra, Rossy Armyn Machfudiyanto

Journal of Project Management & Construction

Inefficiency is still a problem in the construction industry in Indonesia and in the world. Inefficiency leads to delayed deadlines, budget overruns, and inappropriate quality. It is caused by a lot of waste in the form of activities that use resources but do not produce the expected value. Lean construction is one approach to address this problem by eliminating waste and maximizing value for users or customers. This research aims to identify and determine the critical success factors that most influence the implementation of lean construction to improve the efficiency of construction projects in Indonesia as well as the development …

Development Of Knowledge Base Of Audit Process In High-Rise Building Works With Design-Build Contract Based On Iso 19011:2018 And Regulation Of The Minister Of Public Works And Housing No. 10 Of 2021, Zafira Alysha Fadli, Danang Budi Nugroho

Journal of Project Management & Construction

In achieving the long-term development goal of Advanced Indonesia, the Government continues to accelerate the completion of infrastructure development, such as strategic and priority projects that support economic transformation. Infrastructure development is still one of the main focuses of the Indonesian government, the 2024 state revenue and expenditure budget (APBN) is allocated to the infrastructure budget. The massive construction of high-rise buildings in Indonesia, the number of accidents is getting higher, so it is necessary to implement an audit process on construction work. The audit process is to know and monitor directly the procedures that have been applied optimally. Therefore, …

Existing Precast Company Condition In Indonesia With Five Innovation Processes For Continuous Improvement, Ranti Hidayawanti, Vincent Gasperz

Journal of Project Management & Construction

It is revealed that Indonesia’s Innovation in 2021 is ranked 87th out of 132 countries based on the Global World Index. It is a two-place drop from 2020 where Indonesia was previously ranked 85th. The sectors that appear to have the lowest innovation scores are the business progress sector, human development and research, scientific output, and creative output. This innovation rank indicates that business people in general, including in the precast concrete business sector in Indonesia, have not made good innovations in working on and maximizing their market potential and result in the weak competitiveness of domestic companies with foreign …

Development Of Work Breakdown Structure (Wbs) Dictionary And Checklist Integrated With Building Information Modelling (Bim) On Concrete Bridge’S Care And Maintenance Work To Improve Maintenance Performance, Dina Benua Lalitya, Yusuf Latief

Journal of Project Management & Construction

According to The Ministry of Public Works and Public Housing of Republic of Indonesia (Kementerian PUPR), there was a significant decrease in national bridge condition in year 2021 compared to year 2018. One of the crucial factors that led to the collapse of the bridge was the lack of bridge management and maintenance to ensure the bridge’s serviceability. To cope with this condition, the solution needed is to carry out effective, efficient, and economical care and maintenance works. In bridge’s care and maintenance works, good project management can be improved with Work Breakdown Structure (WBS) and the use of integrated …

The Tax Adviser, Volume 6, Number 1, January 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Professions At Work: Captaxation Of Capital Gains, Joel M. Forster

Tax Adviser

No abstract provided.

Effect Of Financial Reporting And Disclosure Requirements On Lifo Elections, Kenneth G. Humer

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

H.R. 10 Plans Under The 1974 Pension Reform Law, Bruce Moore

Tax Adviser

No abstract provided.

Competent Authority: Settlement Of International Tax Disputes, John F. Hanlon

Tax Adviser

No abstract provided.

Engaged Employees Deliver Returns: Evidence On Financial Performance From Spain, Carlos Gomez-Mugica

Engaged Management ReView

Does investing in your employees create long-term value? Although many firms pursue employee-focused policies, studies show little agreement on which specific dimensions of employee satisfaction yield sustainable financial performance. Building on Edmans (2011), who linked employee satisfaction to superior stock performance in the United States, this study turns to the Spanish market. Using 15 years of data from Actualidad Económica—Spain’s most recognized benchmark for employee satisfaction—we apply Herzberg’s (1968) two-factor theory to distinguish between motivators, such as sense of belonging, talent management, and training, and hygiene factors, like compensation and work environment. Applying a Carhart (1997) four-factor model, we find …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita

Jurnal Administrasi Bisnis Terapan

The current era of heightened global economic uncertainty necessitates a thorough understanding of corporate financial strategies that enable firms to weather economic shocks. This literature review systematically identifies and analyzes financial strategies and practices that have demonstrated effectiveness in mitigating the negative impacts of events such as geopolitical instability. The methodology involves a comprehensive synthesis of existing scholarly articles focusing on corporate finance responses to global economic volatility. This study examines strategies related to funding, capital structure, cash management, and investment, evaluating their success in fostering financial resilience. Furthermore, the review integrates relevant financial theories, including the pecking order, trade-off, …

The Role Of A Luxury Brand For The Professional Competitiveness Of Brazilian Business Women, Irene Raguenet Troccoli, Patricia Da Silva Leite, Joyce Gonçalves Altaf

Journal of Marketing and Consumer Behaviour in Emerging Markets

This qualitative article explores the significance of a luxury women’s shirt brand in fostering the professional competitiveness of Brazilian Generation Y women. It does this by identifying the personal values that motivate women to wear these shirts, based on the Means-End Theory. This theory was operationalized using the Soft Laddering technique and complemented by non-participant observation. The result is that these shirts play a role in securing respect – primarily professional, but also personal – from third parties for the wearers, helping them to perceive themselves as successful in their careers. This study is the first to examine the ability …

Experts’ Validation Of The Fundamental Cybersecurity Competency Index (Fcci) Using A Commercial Cyber Range Through Human-Generative Artificial Intelligence (Genai) Teaming, Dariusz Witko, Yair Levy, Catherine Neubauer, Greg Simco, Laurie P. Dringus, Melissa Carlton

Journal of Cybersecurity Education, Research and Practice

The increasing volume of cyber threats, combined with a critical shortage of skilled professionals and rising burnout among practitioners, highlights the urgent need for innovative solutions in cybersecurity operations. Generative Artificial Intelligence (GenAI) offers promising potential to augment human analysts in cybersecurity, but its integration requires rigorous validation of the fundamental competencies that enable effective collaboration of human-GenAI teams. This research study employed a mixed-methods research project designed to evaluate human-GenAI teams, emphasizing the role of expert consensus in shaping the experimental assessment of the Fundamental Cybersecurity Competency Index (FCCI) in a commercial cyber range. We engaged 20 Subject Matter …

Security And Privacy Of Wearable And Implantable Medical Devices: A Course-Based Approach To Medical Device Cybersecurity Education, Michelle M. Ramim

Journal of Cybersecurity Education, Research and Practice

As wearable and implantable medical devices become integral to remote patient monitoring and precision medicine, the associated cybersecurity and privacy risks demand urgent attention. These devices are increasingly targeted by cyberattacks, potentially endangering patient safety and data integrity. To address this, we developed an experiential learning course titled Security and Privacy of Wearable and Implantable Medical Devices, designed for advanced undergraduate and graduate students in health and medical fields. The course immerses students in real-world challenges through lectures, labs, and project-based learning, leveraging wearable devices such as FitBit^TM to analyze and interpret real-time personal health data. The curriculum …

Systematic Review Of Elementary Cybersecurity Education: Curriculum, Pedagogy, And Barriers, Na Liu, Siyu Long, Florence Martin

Journal of Cybersecurity Education, Research and Practice

Abstract -As children increasingly engage with digital platforms, the need for effective cybersecurity education has become urgent. This systematic review synthesizes 81 studies published between 2017 and 2024 to examine global curricula research focus and topics, pedagogical approaches and assessment methods, and key challenges in elementary cybersecurity education. The findings reveal six major thematic categories: student awareness, parental mediation, teacher engagement, curriculum design, community and policy support, and pedagogical innovation. Among instructional strategies, game-based learning and narrative storytelling emerge as the most frequently explored. Despite this growth, major gaps remain in curriculum consistency, teacher preparation, assessment rigor, and stakeholder coordination. …

Business Survival Strategy For Copreneurs: Work-Life Balance Perspective, Ebenezer Oluwadamilare Balogun, Opeyemi Emmanuel Babawale, Yetunde Abimbola Abiodun

European Management Studies

Purpose: The performances of family businesses are particularly influenced by the work-life balance of its owners. This is due to the challenges and stress-related issues that affect the owner’s performance on the job, thereby negatively influencing the performance of the organization. Hence, this study investigates the effect of work-life balance on the business survival of copreneur. Specifically, it (i) determines the impact of family responsibilities on business growth; (ii) determines the effect of job demand on business sustainability; and (iii) examines the influence of personal demands and coping strategies on business efficiency.

Design/Methodology: A descriptive research design with a population …

The Impact Of Artificial Intelligence On Leadership: A Systematic Literature Review Of Emerging Aspects And Organizational Effectiveness, Adrian Graca

European Management Studies

Purpose: In today’s working environment, constant change has become the norm. Various departments are undergoing transformations from traditional systems to those more suitable for a technology-driven environment. This systematic literature review investigates the evolving landscape of leadership strategies in the context of artificial intelligence integration within organizations. Technological advancements necessitate a transformation in leadership approaches to harness AI's potential effectively while addressing associated challenges such as ethical concerns and human-machine collaboration.

Design/methodology/approach: This research is a systematic literature review conducted using the PRISMA framework. Relevant academic publications were sourced from reputable databases, including Web of Science, Scopus, and EBSCO. A …

Brokerage And Closure In A Segmented Capital Market: Evidence From Director Networks In Poland’S Dual Tier Stock Exchange, Krzysztof Nowak

European Management Studies

Purpose: Poland’s Warsaw Stock Exchange (WSE) is divided into the main floor and alternate floor (New Connect). They differ with respect to both regulatory requirements and company types listed. The presented study examined how structural power is shaped within this hybrid institutional environment.

Methodology: Drawing on the full WSE data of 500 board members who sat on more than one board, the study compared the main floor only director network to the full director network using non parametric tests. Betweenness centrality was used as a proxy for brokerage, and the clustering coefficient as a proxy for closure.

Findings: The results …

Exploring Di College Coaches’ Perceptions Of Holistic Coaching And The Factors Impacting Their Ability To Succeed In The Current College Sports Landscape, Deborah V. Hogan Phd

Journal of Issues in Intercollegiate Athletics

In the highly competitive Division I (DI) college sports system, coaches are expected to produce winning programs while developing their college athletes holistically. Recent changes in NCAA policies complicate the coach-athlete relationship, hindering coaches' ability to serve as effective holistic leaders. This study uses grounded theory to understand how DI coaches in high-profile sports perceive their roles as holistic leaders and manage external challenges to provide holistic college athlete experiences. Semi-structured interviews with 12 football and women’s basketball coaches revealed five main themes: 1) coaches are educators, 2) strategies for holistic coaching, 3) supporting Black college athletes, 4) college sports …

Ncaa Division I Senior Athletic Administrators' Perceptions Of And Experiences With Mental Performance Consultants And Their Services: A Qualitative Investigation, Morgan R. Eckenrod, Rebecca Zakrajsek, Johannes Raabe

Journal of Issues in Intercollegiate Athletics

At the National Collegiate Athletic Association (NCAA) Division I (DI) level, senior athletic administrators (SAAs) play a critical role in hiring Mental Performance Consultants (MPCs). Researchers found that NCAA DI administrators generally believe MPCs are beneficial in helping student-athletes manage competition pressures and improve performance, the number of full-time MPCs in NCAA DI athletic departments is still limited. In this study, eleven NCAA DI SAAs with at least one full-time MPC in their athletic department that solely delivered mental performance services were interviewed about their perceptions of and experiences with MPCs and their services. Using reflexive thematic analysis procedures, three …

Investigating The Glass Cliff Phenomenon In Ncaa Division I Women’S Basketball, Nicholas Swim, Adam R Cocco, Meg Hancock, Nick Kopka

Journal of Issues in Intercollegiate Athletics

In 2022-2023, across all Division I women's college sports teams, women only held 42% of all head coaching positions. Women's college basketball represents one of the outlier sports, as almost 70% of their head coaches for NCAA Division I women's basketball teams were women. While women head coaches are well represented in women's college basketball, Gerretsen et al. (2023) suggest inconsistencies exist in past experience, tenure length, and gender perceptions in women's college basketball hiring practices. This study further aimed to investigate these inconsistencies utilizing role congruity theory and the glass cliff phenomenon. To investigate, the researchers collected data on …

Supporting The College Athlete Amidst The Onset Of Name, Image, And Likeness, Brennan K. Berg, Michael Hutchinson, Janelle E. Wells, David W. Walsh, Andre Simmond

Journal of Issues in Intercollegiate Athletics

Athletic administrators often assume a distinct stakeholder role that has the most immediate and frequent impact on college athletes’ well-being and retention. The implementation of name, image, and likeness (NIL) represents a historic transformation in college athletics. Utilizing a sport development framework, particularly the retention stage, to examine elite athlete development, how athletic administrators socially support college athletes in the new context of NIL and its impact on administrators’ work experiences were empirically assessed. Semi-structured interviews were conducted with 18 athletic administrators at nine universities. The themes of Implementation Challenges, Lack of Uniformity, Holistic Benefits to Athlete Well-Being, and Mostly …