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Articles 2401 - 2430 of 36198
Full-Text Articles in Business
Estate Planning: Lifetime Gifts In 1976: Planning And Strategy, Daniel S. Goldberg, Roger A. Pies
Estate Planning: Lifetime Gifts In 1976: Planning And Strategy, Daniel S. Goldberg, Roger A. Pies
Tax Adviser
No abstract provided.
Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz
Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz
Tax Adviser
No abstract provided.
Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal
Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal
Communications of the IIMA
The Scaled Agile Framework (SAFe) has gained significant traction in recent years as a strategy to mitigate the risks associated with traditional front-end planning, which often results in downstream development challenges. The adoption of SAFe is not common for Small- and Medium Enterprises (SMEs), as its implementation is often perceived as complex, time-consuming and resource-intensive. However, the application of SAFe can add value for SMEs as well, when adapted and scaled down for use in those organisations. This qualitative multiple case study was undertaken to deepen our understanding of the applicability of the seven core competencies of SAFe in business …
Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados
Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados
Engaged Management ReView
This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …
Examining The Evolution Of Coaches Issues In Interscholastic Sport, Tyler J. Ratts, Eric W. Forsyth, Zachary C. T. Evans, James E. Johnson, Michael Fraina, Warren A. Whisenant
Examining The Evolution Of Coaches Issues In Interscholastic Sport, Tyler J. Ratts, Eric W. Forsyth, Zachary C. T. Evans, James E. Johnson, Michael Fraina, Warren A. Whisenant
Global Sport Business Journal
Central to interscholastic athletic programs are coaches who directly affect the developmental outcomes experienced by student-athletes through their participation (Blanton et al., 2024; Grant, 2024; O’Boyle, 2014). Forsyth et al. (2022) analyzed the key issues perceived by athletic administrators to affect the coaching position, with Coaches Education rated as the single most important issue and Finding Coaches and Retaining Coaches also deemed to be of very high importance. Over time, the coaching role has continued to evolve, as increased role demands (Ratts, 2025), changing stakeholder expectations (Johnson et al., 2019; Stoffer et al., 2021), and growing burnout and turnover (Martin …
The Athlete’S Nil Playbook: The Complete Guide To Owning And Profiting From Your Name, Image, And Likeness, Kelly Brummett
The Athlete’S Nil Playbook: The Complete Guide To Owning And Profiting From Your Name, Image, And Likeness, Kelly Brummett
Global Sport Business Journal
This review discusses The Athlete's NIL Playbook: The Complete Guide to Owning and Profiting from Your Name, Image, and Likeness. Though aimed at high school and college students and their parents, the book is a practical guide for anyone interested in learning more about and navigating the Name, Image, and Likeness (NIL) marketplace. With examples from current and former student-athletes' lived experiences, Dosh offers guidance for developing a personal brand, contacting sponsors, and seeking NIL opportunities beyond social media marketing. In addition, Dosh shares her legal experience to highlight potentially one-sided contract terms and key questions to ask before signing …
Stay To Play: Multi-Level Stakeholders And Motivation In Youth Sports Tourism, Brumby Mcleod, Ph.D., John Grady, Ph.D.
Stay To Play: Multi-Level Stakeholders And Motivation In Youth Sports Tourism, Brumby Mcleod, Ph.D., John Grady, Ph.D.
Proceedings of the Recreation Experience Community Network Research Symposium
In this study, the stay to play model of hosting elite youth sports events was investigated by exploring the various stakeholder perspectives in staging youth sport events, specifically soccer. This research explored the motivations and gaps among the event organizers, the housing authorities (booking agencies), governing bodies and leagues, as well as the destination marketing organization. This study explored the relationship, unique value proposition, and gaps between the services provided by the stay to play organizers and participants. By exploring these concepts, a better understanding of the stay to play model is achieved, and destination marketers and management associations can …
Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky
Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky
Proceedings of the Recreation Experience Community Network Research Symposium
Daily activity schedules are central to the guest experience in resort environments, guiding participation, communicating brand identity, and structuring leisure time. This mixed-method content analysis explored how resorts across the United States design and present these schedules, emphasizing accessibility and program diversity. Eighteen publicly available resort activity schedules were evaluated using accessibility tools (PAC 3, Adobe Acrobat, WCAG 2.2) and coded for 4,166 individual activities across eight categories. Findings revealed moderate adherence to accessibility standards. Most schedules met minimum font size and color contrast guidelines, but only 25% were compatible with screen readers and 80% lacked alternative text or structural …
Perceived Value Of Sport And Recreation In Aruba: Resident Perceptions Of Health, Lifestyle, And Physical Activity, Stephen L. Shapiro, Andy Gillentine, Jo-Anne Croes, John Wardlaw
Perceived Value Of Sport And Recreation In Aruba: Resident Perceptions Of Health, Lifestyle, And Physical Activity, Stephen L. Shapiro, Andy Gillentine, Jo-Anne Croes, John Wardlaw
Proceedings of the Recreation Experience Community Network Research Symposium
Sport and recreation play an important role in shaping community well-being, particularly in small island nations where health and tourism are integrated. This study examines how Aruban residents perceive the value of sport and recreation and how these perceptions vary based on the type of activity and children’s participation in these activities. A mixed-methods design was used across two phases. Phase I employed focus groups with residents, educators, and government stakeholders to explore themes of health, community impact, and education. Findings emphasized concerns over inactivity and identified sport and recreation as essential to promoting healthy lifestyles, sense of community, and …
Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim
Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim
Proceedings of the Recreation Experience Community Network Research Symposium
Individuals who engage in water-based recreation share a distinct bond with water quality due to their direct contact with aquatic environments during leisure activities. Increasing concerns about water quality have led to a rise in research exploring how environmental conditions and perceived risks shape environmental attitudes and conservation actions. However, it remains uncertain whether water recreationists extend their conservation efforts beyond those directly tied to their activities. To explore this issue, the present study investigates whether water-based recreationists in South Carolina support more stringent water management policies and engage in political consumerism behaviors, such as boycotting and buycotting. Data were …
From The Field To The Future: How Experiential Learning Supports Student Success, Joshua Carroll, Ph.D.
From The Field To The Future: How Experiential Learning Supports Student Success, Joshua Carroll, Ph.D.
Proceedings of the Recreation Experience Community Network Research Symposium
Field Experiences are often considered extracurricular, and not always a part of traditional college programs. However, these experiences can provide unique opportunities for learning, increase student confidence, broaden student perspectives of their chosen profession, and connect students with their environments, professors, and classmates. Because these programs often require a deep commitment from faculty, administrators, and the students, it is sometimes difficult to justify the resources required to successfully implement these courses. This project sought to identify several of the impacts that a field course may have on students, and to summarize these findings into sharable data for potential college and …
How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D.
How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D.
Proceedings of the Recreation Experience Community Network Research Symposium
The COVID-19 pandemic had a profound impact on nature-based recreational activities. Outdoor recreation became popular as an alternative to international travel with less risk of contagion. However, the question remains whether there was an enduring change in the role of natural resources in driving visitors. This study investigates the relevance of recreational waters, particularly lakes and beaches, to changes in patterns of domestic visitors to South Carolina between 2019 and 2023. All counties showed growth in recreational visitors, as well as diversification of visitors. However, the magnitude of the increase showed a significant difference based on geographical factors. Eight coastal …
Higher Education Cybersecurity: A Vulnerability Assessment Of The U.S. South’S Institutional Websites, Zachary W. Taylor, Vivi Vo
Higher Education Cybersecurity: A Vulnerability Assessment Of The U.S. South’S Institutional Websites, Zachary W. Taylor, Vivi Vo
Journal of Cybersecurity Education, Research and Practice
As technology continues to advance, it is critical to understand how higher education institutions protect digital information of their stakeholders including students, faculty, and staff through cybersecurity measures. Although conceptual research has articulated various aspects of cybersecurity, no empirical research has explored the cybersecurity of higher education (.edu) websites through a vulnerability scan of these websites via an open PortScan and analysis. To fill a critical gap in the literature, this study conducted a vulnerability scan and open PortScan and analysis of all higher education websites in three of the lowest-income states in the United States: Louisiana (n=112), Mississippi (n=52), …
From Techno-Stressors To Techno-Exhaustion: The Mediating Role Of Techno-Anxiety In It Workplace, Jeevan Jyoti, Mehmood Ahmad, Mehak Mahajan
From Techno-Stressors To Techno-Exhaustion: The Mediating Role Of Techno-Anxiety In It Workplace, Jeevan Jyoti, Mehmood Ahmad, Mehak Mahajan
International Journal of Applied Management and Technology
The widespread use of information and communication technology in modern workplaces has intensified techno-stress. This study examines the impact of techno-stressors—techno-overload and techno-complexity—on techno-anxiety, its role in driving techno-exhaustion, and the mediating effect of techno-anxiety in this relationship. Data from Indian IT sector employees, collected via snowball sampling, was analyzed using structural equation modeling in AMOS (Version 23). Our findings revealed that techno-overload and techno-complexity significantly heighten techno-anxiety, which, in turn, exacerbates techno-exhaustion. Techno-anxiety serves as a crucial mediator in linking stressors to exhaustion. The study offers theoretical insights and practical implications, and emphasizes managerial strategies, employee support, and socio-technical …
The Tax Adviser, Volume 7, Number 10, October 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 10, October 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended September 1976, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended September 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended September 1976, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended September 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Thomas R. Hanley
Washington Report: The Tax Expenditures Budget, Thomas R. Hanley, George G. Bauernfeind
Washington Report: The Tax Expenditures Budget, Thomas R. Hanley, George G. Bauernfeind
Tax Adviser
No abstract provided.
Income Tax Considerations For The Condominium Corporation, Michael R. Redemske
Income Tax Considerations For The Condominium Corporation, Michael R. Redemske
Tax Adviser
No abstract provided.
Tax Clinic, William L. Raby
Divorce And Separation: Recent Income Tax Developments, Benson J. Chapman, Philip F. Strassler
Divorce And Separation: Recent Income Tax Developments, Benson J. Chapman, Philip F. Strassler
Tax Adviser
No abstract provided.
Highlights Of The New U.S.-U.K Income Tax Treaty, Robert T. Cole, Edward Maguire
Highlights Of The New U.S.-U.K Income Tax Treaty, Robert T. Cole, Edward Maguire
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 7, Number 9, September 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 9, September 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended August 1976, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended August 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended August 1976, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended August 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Thomas R. Hanley
Washington Report: Congressional Budget Act Of 1974, Thomas R. Hanley, George G. Bauernfeind
Washington Report: Congressional Budget Act Of 1974, Thomas R. Hanley, George G. Bauernfeind
Tax Adviser
No abstract provided.