Business Commons^™

Washington Report: New Tax Legislation: Piggyback Rides, Bows And Arrows, And Other Diversions, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Stock Options, Daniel F. Kruger, Benson J. Chapman

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Taxpayer Assistance And The Tax Practitioner, Raymond F. Harless

Tax Adviser

No abstract provided.

Acceptance Of Central Bank Digital Currency In Pakistan In A Modified Utaut2 Framework, Hassan Raza, Danish Siddiqui

Business Review

This study investigates the factors influencing consumer acceptance of Central Bank Digital Currency (CBDC) in Pakistan by extending the Unified Theory of Acceptance and Use of Technology (UTAUT2) model. This study integrates Perceived Trust (T) as moderator and Shariah Compliance (SC) and Perceived Credibility (PC) as mediator to fit the model according to unique religious and socioeconomic context of Pakistan. After collecting data from 332 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The result of the study indicates that Use of CBDC is most affected by Performance Expectancy (PE), Effort Expectancy (EE) and Facilitating Conditions (FC). …

Passenger Delight In Liminal Spaces: Uncovering The Dynamics Of Airport Airside F&B, Thorsten Merkle, Sushanta Das

ICHRIE Research Reports

The airport airside environment is a unique and highly consequential setting for consumer behavior, where passengers’ food and beverage (F&B) decisions are shaped by time pressure, emotional states, and spatial constraints. This study empirically validates two complementary frameworks - the CX Delightors Framework and the Airport Airside Consumption Model - in the U.S. context to deepen understanding of passenger behavior in this liminal space. Using survey data from 1,374 passengers across three major U.S. hub airports (DEN, PHX, SLC), we conducted principal component analyses to refine the original nine CX Delightors attributes into five robust dimensions: Hospitality & Ambiance, Value …

Ijtgr Volume 4 & 5 Table Of Contents, Kevin A. Griffin, Luis Miguel Brito, Glen Farrugia

International Journal of Tour Guiding and Visitor Attraction Research

Table of contents for Volume 4 & 5 of the International Journal of Tour Guiding and Visitor Attraction Research

Project Scope And Market Share Of Selected Telecommunication Firms In Nigeria, Sunday Olufemi Akintelu

International Journal of Applied Management and Technology

To maintain market share, telecommunication operators in Nigeria invest in complex, innovative projects with large budgets and tight timelines. Managing the project scope of these endeavors is a challenge, although crucial to ensuring that viable products are released and guaranteeing market share among these firms. This study examined the project scope and market share of selected telecommunication firms in Nigeria through the quantitative method and survey research. The study employed a validated adapted questionnaire, which used a six-point Likert-type scale and was administered to the study participants to collect primary data. The reliability test of the questionnaire was achieved with …

Introduction: Facing The Challenge Of Ai With Feminist Pedagogy, Margaret A. Murray

Feminist Pedagogy

This special issue truly faces the challenge of AI with feminist pedagogy. The introduction briefly summarizes the five critical commentaries, five original teaching activities and three book reviews that make up this issue on AI.

Review Of Ai Needs You: How We Can Change Ai’S Future And Save Our Own, Tracy A. Fernandez Rysavy

Feminist Pedagogy

AI Needs You: How We Can Change AI’s Future and Save Our Own urges citizens to band together now, while A.I. is still in its nascent stages, to head off its potentially destructive repercussions and ensure that the technology serves more than just a wealthy few. While such efforts might seem out of reach in our polarized society, author Verity Harding points to three cases from history where policy was heavily influenced by multistakeholder collaborations. This review encourages educators to use the book as a way to study business ethics; out-of-the-box thinking; and intersectional, inclusive consensus-building over a top-down approach.

Managing User Conflicts In A Water Aerobics Program On Behalf Of A Veteran’S Group: A Short Case Study, Hadley Blankenship, Steven N. Waller Ph.D., Jason L. Scott

International Journal of Aquatic Research and Education

This article captures an experience in conflict management that happened during the summer of 2024 as a recreational therapy intern with an adaptive sport and recreation organization located in the Southeastern United States. The backdrop to the case is that a recreational therapy intern worked with various special needs populations – mainly with paraplegic (adult and youth) athletes and veterans. In many organizations, user conflicts and poor communication regarding service provision and scheduling hinder the implementation of programs for special populations, such as veteran groups. In this case, a problem occurred with the scheduling of a water aerobics program for …

Diversity In Aquatics:4th Special Issue, Tiffany M. Quash Ph.D., Angela K. Beale-Tawfeeq, Steven N. Waller Ph.D.

International Journal of Aquatic Research and Education

The theme of this special issue is “Building a Community of Champions.” The purpose of this theme is to highlight and promote a civic engagement perspective that engages, advocates, and supports communities of Black, Indigenous, People of Color (BIPOC) in addressing the national, regional, and local evolving health-related issue of drowning. Aquatic Settings have been a pivotal focal point of social justice, water safety, and public health, not only in the past but also in our present day (Beale-Tawfeeq, Quash, et al, 2023 and Waller and Bemiller, 2023). Diversity In Aquatics (DIA) strives to positively impact the field of aquatics …

If We Tear It Down, We Might Build You A New One: The Troublesome Use Of Eminent Domain And Urban Neighborhood Swimming Pools, Steven N. Waller Ph.D., James H. Bemiller

International Journal of Aquatic Research and Education

Public swimming pools are a vital part of America’s recreation and sport culture since the early 1900’s. Municipal swimming pools were initially built to provide recreation and hygiene to urban communities, regardless of race or class. However, a complex history of segregation, civil unrest, suburbanization, and funding challenges has resulted in a significant decline in public pools, depriving many communities of vital recreational spaces. In many communities, options for sustaining the operation of swimming pools have resulted in pool closures. Unfortunately, once swimming pools close, especially those in aging neighborhoods in central city areas, they are seldom resurrected. They quickly …

Promising Practices For Increasing The Number Of Equity-Owed Lifeguards In Canada And The United States Of America, Sofia Pantano, Audrey R. Giles

International Journal of Aquatic Research and Education

Currently a shortage of lifeguards exists in Canada and the United States (US) (Frommer, 2023; Santucci, 2024), and those who are working as lifeguards often do not reflect the diversity of the communities they serve (Martinez, 2020). Increasing the number of lifeguards from equity-owed groups is a potential way of increasing the lifeguard workforce and decreasing the shortage of workers in these important roles, as well as a moral imperative. In this paper I explore challenges to and promising practices aimed at increasing the representation of members equity-owed groups in lifeguarding. I begin with an overview of lifeguarding in Canada …

Adopting Stuart Hall’S “Race, The Floating Signifier” As A Conceptual Framework Within Aquatic Research And Education, Kurt J. Cordice

International Journal of Aquatic Research and Education

During his 1997 lecture at Goldsmiths College in London, Stuart Hall, renowned for his contributions to sociology and cultural studies, offered his argument that the concept of race functions as a Floating Signifier. In this essay, Stuart Hall’s Race, the Floating Signifier is presented as a strong conceptual framework to support more accurate and effective positioning of race as an important consideration within aquatic research and education. Evidence from a range of disciplines, including historical research, is presented to establish both the importance and challenge of race within aquatic research and education. This evidence is also used to demonstrate …

Building Swimming Skills In A Community Based Program For Black Youth: An Evaluation, Tyler Lennon Md, Mph, Ashley Hayes Mph, Leonardo Barrera Mph, Amy Hill Ms, Mph, Andy Miner, Michelle Macy Md, Ms

International Journal of Aquatic Research and Education

Black youth in the United States disproportionately experience fatal drowning at rates up to five times higher than their white peers. Eliminating these inequities requires new approaches that address historical and structural barriers of learning to swim. The objective of this study was to evaluate the three-week long swimming component of a community-based discovery program to empower Black youth in Evanston, IL. Participants were Black youth ages 8-10 years enrolled in summer 2023 and 2024. Swim skills were assessed by instructors using the Pictorial Scale of Perceived Water Competence (PSPWC). Caregiver surveys, collected post-intervention, also assessed perceived changes in swim …

An Innovative Approach Addressing Childhood Drowning: Making Use Of Collegiate Aquatic Facilities And Expertise, Gennette Cordova, Natasha Lloyd, Chezik Tsunoda

International Journal of Aquatic Research and Education

The silent epidemic of childhood drowning, and the racial disparities associated with it require scalable and innovative approaches that both break cycles of exclusion and circumvent our societal tendency to overlook drowning as a matter in need of urgent resolution. No More Under, a Seattle-based water safety organization whose mission is to eradicate childhood drowning, has launched the Swim Safely Series. The series is a national program uniquely poised to overcome the various barriers associated with racial and socioeconomic drowning disparities by tapping into underutilized collegiate aquatic spaces and merging water safety with mentorship and social intervention.

Silent Signals: Human Trafficking And The Dental Professional’S Duty To Act, Pamela Zarkowski

Journal of the American College of Dentists

Human trafficking is a global public health and human rights crisis that includes forced labor and commercial sexual exploitation. Dental professionals are uniquely positioned to recognize signs of trafficking, as many victims encounter healthcare settings, including dental offices, during their exploitation. This article introduces the types and prevalence of trafficking, outlines legal and ethical responsibilities, and provides clinical red flags, case scenarios, and actionable strategies for screening and reporting. Myths that hinder detection are also addressed. By recognizing their ethical duty to protect vulnerable patients, dental professionals can become vital allies in the identification and support of trafficking survivors.

21st-Century Dental Public Health: Revisiting The Role Of Community Water Fluoridation, Larry Williams, Preetha Kanjirath

Journal of the American College of Dentists

Community water fluoridation (CWF) has been celebrated as a major public health achievement, significantly reducing dental caries and narrowing oral health disparities. While historically effective, today’s fluoride exposure landscape has shifted, with multiple sources contributing to cumulative intake. This article reviews the scientific foundation, mechanisms of action, public health benefits, and ethical considerations surrounding CWF, alongside real-world outcomes from policy reversals. It examines contemporary concerns, including potential neurodevelopmental risks and vulnerable populations, and calls for recalibrated policies that maintain caries prevention benefits while monitoring total fluoride exposure to ensure safety in modern contexts.

The Ethical Imperative Of Preserving Federal Oversight In Academic Dentistry, Jennifer Talley, Linda Olszewski

Journal of the American College of Dentists

This article argues that federal oversight of academic dentistry by the US Department of Education (DOE) is essential to maintaining academic quality, professional standards, financial accessibility, and ethical governance. It examines the role of the DOE in the accreditation process, preserving access to financial aid, ensuring licensure eligibility, and upholding civil rights protections. The authors contend that proposals to dismantle the DOE risk undermining quality assurance, public trust, and equitable access to the profession. Without viable alternatives, preserving federal oversight remains an ethical imperative to protect students, patients, and the integrity of the dental profession.

Digital Media, Truth Decay, And The Inversion Of Trust In Science, Nicholas Mosca

Journal of the American College of Dentists

Digital media enables the rapid dissemination of scientific oral health information from subject experts to the public. However, it also poses significant risks by facilitating the dissemination of misinformation and disinformation, thereby blurring the boundaries between truth and fallacy. This paper characterizes the decay of scientific truth in policymaking, characterized by increased public debate about scientific facts and a decline in confidence in science. It describes psychological mechanisms, such as confirmation bias and motivated reasoning, and social dynamics, including algorithm-driven content distribution and echo chambers, that accelerate the circulation of misleading science information. It suggests psychological interventions to counter misinformation, …

Ethical Dilemmas Surrounding Community Water Fluoridation, Roopwant Kaur, Herminio Perez, Mark Moss

Journal of the American College of Dentists

Since the 1950s, community water fluoridation (CWF) has stood as a cornerstone of dental public health. However, a growing amount of public scrutiny necessitates reflection on the ethical basis for coming to a firm position on the topic. Aside from CWF, fluoride in the form of ingestible supplements has recently been identified as a concern by the US Food and Drug Administration. Indeed, it is challenging to wade through the facts, opinions, misinformation, and policy shifts. This article examines the ethical dilemmas that surround CWF through the lens of the American Dental Association (ADA) Principles of Ethics and Code of …

J Am Coll Dent 2025 92 1

Journal of the American College of Dentists

The Journal of the American College of Dentists (JACD) publishes scholarly articles, editorials, essays, and reflections addressing the ethical, professional, and social dimensions of dentistry. The Journal serves as a forum for advancing ethics, professionalism, leadership, and excellence within the dental community. By fostering dialogue across disciplines and perspectives, JACD provides readers with insights that encourage ethical, professional practice, lifelong learning, and service to the public, reinforcing dentistry’s commitment to advancing oral healthcare and the common good.

An Examination Of The Experiences Of An African American Male Diver On A Power Four Swim Team: An Elite Interview, Steven N. Waller Ph.D., Tiffany M. Quash Ph.D.

International Journal of Aquatic Research and Education

Despite the incremental increase in the number of Black people who are learning to swim, the number of Black divers has not kept pace. In the NCAA Database, swimmers and divers were not segmented; thus, they all appear in the category of “swimming” by race and sex. When viewing the 2024 Division I NCAA Demographics Database, 89 (.02%) of 4307 student-athletes participating in swimming were Black women. For men, the data is equally dismal, revealing that 81 (.03%) of 2,608 student-athletes who were identified as swimmers were Black. The purpose of this research note is to examine the developmental experiences …

When Faculty Profit: The Ethics Of Student Involvement, Kristy C. Grayson Dba, Kathryn Davis Phd, Phillip Garner

Mountain Plains Journal of Business and Technology

This study explores the ethical and educational implications of integrating classroom-based student assignments with faculty members' externally compensated business ventures outside of the educational institution. It examines both student and faculty perspectives on the practice, focusing on the potential benefits and ethical challenges of involving students in faculty-led, for-profit activities. The study challenges the assumption that faculty engagement in personal business ventures should exclude student involvement due to ethical concerns. Findings suggest that faculty members often view this integration as an ethically sound practice, while students perceive participating in these opportunities as beneficial to their professional development. The research sheds …

Prompt Engineering For Genai In Cybersecurity Incident Response: A Multi-Platform Evaluation Based On Nice Pr-Ir-001, Yuanyuan Liu

Journal of Cybersecurity Education, Research and Practice

This study explores the application of prompt engineering in cybersecurity education, mainly by evaluating the performance of different generative artificial intelligence (GenAI) platforms when performing tasks consistent with the NICE framework role pr-ir-001 - Network Defense Incident Responder. The study employed structured prompts designed for a medical technology environment compliant with HIPAA and NIST SP 800-53, while the tasks of the three GenAI models (GPT-4, Gemini, and DeepSeek) were to generate event response scenarios. Their outputs will be evaluated from four aspects: accuracy, relevance, clarity and completeness.

The results show that the three models differ in depth and consistency, but …

Arizona’S Experiential Learning Opportunities: Regional Security Operations Centers And Cybersecurity Clinics, Joshua Kipers, Paul Wagner, Robert J. Honomichl

Journal of Cybersecurity Education, Research and Practice

The increasing frequency, sophistication, and economic impact of cybersecurity incidents have intensified the global demand for a skilled cybersecurity workforce. Traditional academic programs often fail to provide the applied experience necessary to prepare graduates for the rapidly evolving threat landscape. This paper examines Arizona’s innovative approaches to experiential cybersecurity education through the establishment of Regional Security Operations Centers (RSOCs) and the Arizona Cybersecurity Clinic. These initiatives integrate Kolb’s Experiential Learning Theory and the NICE Cybersecurity Workforce Framework to align academic preparation with real-world practice. The RSOCs, supported by the Arizona Department of Homeland Security, provide paid student internships focused on …

Exploring Customer Satisfaction Drivers In The Automotive Sector: A Study Of Volkswagen In Chennai, Sridhar M, Karthik Rajan C S

Management Dynamics

This study examines the key drivers of customer satisfaction among Volkswagen car owners in Chennai, a major metropolitan market within India’s rapidly evolving automotive sector. As competition intensifies and consumer expectations shift, understanding the multidimensional aspects of satisfaction spanning product quality, performance, after-sales service, brand perception, and pricing has become essential for enhancing customer retention and loyalty. Employing a structured questionnaire administered to 100 Volkswagen customers, the study uses both descriptive and inferential statistical tools to identify significant satisfaction determinants. Findings reveal that while customers express high satisfaction with product performance and driving experience, concerns persist regarding service accessibility, mechanical …

The Self-Curating Musician: An Innovative Concept And An Intensive Learning Experience By Systemic Design Thinking, Joris Blanckaert, Ellen Loots, Saskia Westerduin, Pawan V. Bhansing

Journal of Arts Entrepreneurship Education

Self-curation is an emerging notion in the artistic practice that we propose as an alternative to the questioned notion of entrepreneurship in the realm of classical music. Systemic Design Thinking (SDT) methods helped conceptualize self-curation and develop an intensive, week-long learning experience. Participants validated the self-curation concept and its five components: activating creativity, seeking uniqueness, developing a discourse, understanding the performance practice and engaging communities. Our study further highlights that rather than suffering from a tension between arts and commerce, young (performing) musicians experience a tension between the expectation of the outside world that they need to be exceptional as …