Business Commons^™

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Estate Planning: Resolving Close Corporation Stock Values In Irs Proceedings, Bernard Barnett

Tax Adviser

No abstract provided.

Installment Sales-Problems, Pitfalls, Planning Opportunities, David O. Shapiro

Tax Adviser

No abstract provided.

Planning A Sec. 303 Redemption, Lionel Chan

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended November 1973; Author Index—12 Months Ended November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Analysing Visitor Perceptions Of Storytelling: The Eileen Gray Exhibition, National Museum Of Ireland, Dublin, Keeva Burns, Jacqui Doyle

International Journal of Tour Guiding and Visitor Attraction Research

Eileen Gray is widely regarded as a pioneer of twentieth century interior and furniture design. An exhibition of her work is on display in the National Museum of Ireland, Collins Barracks, Dublin. This research aims to shed light on the perceptions and experiences of visitors to the museum. Specifically, the purpose of this study is to provide insights into the quality and standard of the museum storytelling in order to generate recommendations for the enhancement of the current visitor experience. A pragmatic approach is taken, utilising both quantitative and qualitative methods of surveys and participant observation. The findings reveal that …

The British Photographic Industry And The Roles Of Women 1840-1920: A Survey, Michael Pritchard

Art Inquiries

This essay surveys the role of women within the British photographic industry to 1920 and attempts to quantify the numbers involved, their roles and how they were perceived by contemporary commentators. In common with so much of nineteenth century arts and sciences women are rarely present having been excluded by legal constraints on wealth and property, from the membership of professional bodies, and by being ignored by the contemporary press, this essay provides substantive numbers emphasising their significance.

Digital Entrepreneurship Is Redefining Entrepreneurship, Llandis G B Barratt-Pugh Prof, Fang Zhao Prof, Yuli Suseno Prof, Janice Redmond A Prof, Peter Standen A Prof

Journal of Business & Entrepreneurship

This paper provides empirical evidence to conceptualize how digital technologies reconfigure entrepreneurship. Taking an inductive theory-building approach, we first examined the extant literature. Our research study utilised case studies and surveys. More than forty extensive interviews were conducted with experienced digital entrepreneurs (DEs). The analysis followed an iterative grounded theory approach. These Australasian findings indicated that a continuum exists as traditional ventures migrate towards digital operations, forming hybrid models that reflect both the characteristics of traditional entrepreneurism and DE. But, while the motivation of DEs and traditional entrepreneurs were similar, their modes of developing products and ventures differed in terms …

The Rise Of E-Commerce And Digital Marketplaces: Implications For Consumer Engagement And Market Efficiency, Fatai Kayode Wahab, Tajudeen Idera Abdulmajeed

Journal of Business & Entrepreneurship

E-commerce and online marketplaces have witnessed remarkable growth over the past twenty years, transforming consumer behaviour and global business practices. This paper examines the factors contributing to the rise of e-commerce, focuses on its implications for consumer behaviour, and the business performance. The study employed a descriptive research design and utilised a survey method to gather data from fifty SMEs operating online businesses in Nigeria. Structured questionnaires were administered to business owners and managers to gain insight into their operational strategies, digital marketing adoption, and perceived challenges facing the e-commerce and online marketplaces in Nigeria. Data were analysed using descriptive …

Exploring The Obstacles And Enablers Of Female Entrepreneurs In Pakistan's Service Sector: A Pathway To Gender Equality, Social Inclusion, And Sustainability, Syed Aamir Alam Rizvi, Dr. Muhammad Azeem Qureshi Associate Professor, Dr. Junaid Ansari Associate Professor

Journal of Business & Entrepreneurship

The research investigates women's motivation, and challenges in business, focusing on gender equality and social inclusion's impact on female entrepreneurs in the service industry. This is qualitative research. Phenomenology served as the research design. The semi-structured interviews were employed for interviews from eighteen entrepreneurs after acquiring ethical approval. Thematic analysis was employed as a data analysis approach. Multiple methods assured rigor. The study's outcome addressed several themes, suggesting that Women's entrepreneurship may increase social inclusion, and gender equality, and lessen poverty. Nevertheless, Pakistani women entrepreneurs experience hurdles such as social and cultural restraints, discrimination, and gender inequities. Despite these hurdles, …

Judy Love: The Copreneurial Journey Of The Love’S Travel Stops, Stephanie Metts, Rhonda Richards, Carol Sullivan, Liz V. Whitlow

Journal of Business & Entrepreneurship

This research provides information related to a high-profile, successful copreneurial venture. Judy Love came from humble beginnings and she, along with her copreneur husband Tom, built a multi-billion-dollar company.

Contributing to their success were a shared vision, mutual support, responsible leadership, and the integration of ethics and philanthropy into their business model. Studying a long-standing example like Love’s Travel Stops gives insight into what drove the organization’s success and survival. It also illustrates how personal values can shape corporate culture and have a positive community impact, and it offers a model for successful copreneurship.

Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri

Communications of the IIMA

ABSTRACT
The rapid advancement of Artificial Intelligence (AI) is transforming the global workforce, presenting both opportunities and challenges for leadership development, particularly for women. As AI automates routine tasks and redefines skill requirements, there is a growing demand for uniquely human capabilities such as emotional intelligence, creativity, and strategic thinking, qualities that are inherently strong and often highly associated with women. Research indicates that women typically score higher in emotional intelligence, particularly in areas such as empathy and relationship management, which are critical for effective leadership (Goleman, 2020). Furthermore, studies by McKinsey & Company (2022) highlight that gender-diverse leadership teams, …

Beyond The Classroom: Competition Competency Creates Cybersecurity Careers (5cs), Dan Manson, Morgan A. Zantua, Zoe L. Fowler

Communications of the IIMA

ABSTRACT

The demand for cybersecurity talent appears to be constantly growing^[1], but the statistics can be illusory. According to Wages and Employment Trends in ONET On-Line^[2] cybersecurity job openings are ranked as having a Bright Outlook, and on May 1 2025 Cyberseek listed 450,000 US job openings out of a workforce of 1.25 million. However, most entry-level cybersecurity jobs require several years of experience resulting in a mismatch between supply and demand. Despite a “hot job market”, recently minted cybersecurity college graduates without experience have a hard time securing their first “entry-level” because they don’t meet the …

Responsible Ai: Applications And Ethical Considerations, Emuesiri Oduaran, Skye Ese Oduaran

Communications of the IIMA

As artificial intelligence (AI) rapidly transforms industries and societies, its applications present both immense opportunities and significant ethical challenges. This paper explores the concept of Responsible AI, emphasizing the importance of integrating ethical considerations into AI development and deployment. It examines a range of AI applications, from healthcare and finance to autonomous systems, highlighting their potential to drive innovation while also raising concerns about bias, privacy, accountability, and job displacement. The paper evaluates the ethical principles that should guide AI design, including transparency, fairness, privacy protection, and human oversight. Furthermore, it critically analyzes the current landscape of AI governance, identifying …

Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf, Walter O. Yodah, Alice S. Mataruse, Never O. Kangara

Communications of the IIMA

Detecting sarcasm in text remains a critical yet challenging task in natural language processing (NLP). Despite significant advances through deep learning, particularly the use of transformer-based architecture like BERT, sarcasm detection models still face challenges in achieving high accuracy. A major limitation lies in their insufficient incorporation of contextual awareness, including conversational history, social inter- actions, emotional cues, and cultural factors. To address this, this paper proposes the BERT with Meta-Feature Logistic Regression Fusion (BMLRF) model, which in- tegrates sentence-level embeddings from a pre-trained transformer with meta-features capturing social, emotional, and cultural contexts. The model also leverages multi-turn dialogue history …

Women In The Construction Skilled Trades: Career Progression, Challenges, And Motivational Factors, Richard Hannah, Andrew Parzyck, Andrea Janzen, Amanda Portinari

Engaged Management ReView

Women remain significantly underrepresented in the construction industry, particularly in the skilled trades. Through qualitative exploratory interviews with six women, this study investigates the career trajectories, worksite barriers, and motivational influences shaping women’s experiences in the construction skilled trades. The research is framed using Donald Super’s Life-Span, Life-Space theory and expectancy-value theory (EVT) to explore how career stages and career value affect women’s experiences. Participants described gender bias, limited mentorship, and restricted advancement opportunities as primary challenges. This study highlights the need for industry-led initiatives to increase early exposure to trades, improve mentorship and sponsorship programs, and create structured pathways …

Adoption Of Blockchain Technology In Beverage Supply Chains: Drivers, Benefits, And Challenges In The Coca-Cola And Bodyarmor Sport Water Recall Case, Alexander Adams Jr., Nima Molavi

Communications of the IIMA

The beverage industry faces growing scrutiny as demands for transparency and accountability intensify. In today’s digital landscape, companies must prioritize enhanced traceability to ensure product safety, comply with regulations, maintain consumer trust, and safeguard brand reputation. This research investigates blockchain technology as a potential solution to these challenges, emphasizing its capacity to decentralize data, improve traceability, and accelerate response times during safety recalls.

The study traces the evolution of food safety regulations and analyzes current traceability practices and technological innovations within the beverage sector. Using the Coca-Cola and BODYARMOR Sport Water recall as a case study, this study examines drivers, …

An Empirical Investigation Into The Effect Of Brain Drain “Japa Syndrome” On Agile Practitioners Developing Healthcare Information Systems Software In Nigeria, Yazidu Buba Salihu, Julian M. Bass, Gloria E. Iyawa

Communications of the IIMA

Within the software engineering context, agile approaches encourage customer collaboration, iterative development, and flexibility. However, the mass exodus of highly skilled professionals, known as the “brain drain” or "Japa Syndrome," has emerged as a significant challenge, especially in Nigeria. This phenomenon has particularly impacted agile software development practitioners by undermining project continuity, knowledge transfer, and team dynamics. This study empirically examines the effect of brain drain, “Japa Syndrome,” on agile practitioners developing healthcare information systems software in Nigeria. It employed a qualitative, multi-method approach to gather empirical data from 13 agile practitioners in Nigeria’s healthcare information systems sector. The study …

Exploring Ai Corporate Governance Through The Lens Of Dynamic Capabilities, Albert Samigullin, Paul Dooley

Communications of the IIMA

As AI technologies evolve, organizations must continuously adapt their governance structures to address emerging challenges related to transparency, ethics, and regulatory compliance. Given the rapid pace of AI advancements, traditional governance approaches may not be sufficient to ensure responsible AI oversight while maintaining competitiveness. This research examines AI corporate governance through the lens of Dynamic Capability (DC) Theory, focusing on how organizations can develop the capacity to sense technological and regulatory shifts, seize opportunities, and reconfigure governance mechanisms to align with AI-driven transformation. Through a literature review and the development of an AI Corporate Governance Framework grounded in DC Theory, …

Sustainable Enterprise Architecture: Embedding Circular Economy And Lifecycle Thinking In It Strategy, Sai Chandrahas Kaveripakam, Frank Lin

Communications of the IIMA

This paper explores the integration of sustainability into traditional Enterprise Architecture (EA), proposing a novel Sustainable Enterprise Architecture (SEA) model, and uses the fashion industry to illustrate the efficacy of the proposed model. The SEA framework systematically embeds environmental, social, and economic sustainability principles into corporate strategy and operational practices. This research also addresses the significant intention-action gaps among consumers and organizations in sustainability practice. Through vivid case examples, such as MUD Jeans' leasing model and Pact's affordable circular apparel, this research highlights practical pathways for operationalizing sustainability. By leveraging Circular Economy (CE) and Product Life Cycle (PLC) concepts, SEA …

Impact Of Information Security Awareness Training On Knowledge, Attitude, And Behavior: A K-12 Case Study, Michael S. Robbins, Christopher Robbins

Journal of Cybersecurity Education, Research and Practice

Abstract— Information security breaches remain a serious threat across all sectors, often exploiting human factors rather than technical flaws. This study examines how a structured Information Security Awareness (ISA) training program influences employees’ knowledge of security policies, attitudes towards those policies, and self-reported security behaviors within a K-12 educational environment. A quantitative pre-test/post-test design was employed with 201 staff members (administrators, teachers, and support personnel) in a public school district. Participants completed the Human Aspects of Information Security Questionnaire (HAIS-Q) before and after undergoing an interactive cybersecurity training program. Statistical analysis revealed a significant improvement in information security knowledge, attitudes, …

Professions At Work: Proposed Legislation On State Taxation Of Interstate Commerce Bills, Joel M. Forster

Tax Adviser

No abstract provided.

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Cpa And Ethics In Tax Practice, Walter C. Frank

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 11, November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended October 1973; Author Index—12 Months Ended October 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.