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Articles 3151 - 3180 of 36232

Full-Text Articles in Business

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson Aug 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.


Intercompany Pricing: How To Handle An International Tax Examination, Richard H. Kalish Aug 2025

Intercompany Pricing: How To Handle An International Tax Examination, Richard H. Kalish

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 9, Number 3, March 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 3, March 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended February 1978, American Institute Of Certified Public Accountants Aug 2025

Author Index, 12 Months Ended February 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended February 1978, American Institute Of Certified Public Accountants Aug 2025

Subject Index, 12 Months Ended February 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


’76 Act And Other Developments Affecting Exempt Organizations And Charitable Giving, Wallace E. Shrekgast, Steven Lipner Aug 2025

’76 Act And Other Developments Affecting Exempt Organizations And Charitable Giving, Wallace E. Shrekgast, Steven Lipner

Tax Adviser

No abstract provided.


Washington Report: Irs Suspends Sec. 274 Question On 1977 Form 1120, Thomas R. Hanley, William R. Stromsem, Arthur J. Dixon, American Institute Of Certified Public Accountants. Federal Tax Division Aug 2025

Washington Report: Irs Suspends Sec. 274 Question On 1977 Form 1120, Thomas R. Hanley, William R. Stromsem, Arthur J. Dixon, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson Aug 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.


Tax Clinic, William R. Sutherland Aug 2025

Tax Clinic, William R. Sutherland

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Steven L. Protass Aug 2025

Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Steven L. Protass

Tax Adviser

No abstract provided.


Watching The Clock: Time-Tracking And The Erosion Of Privacy And Dignity At Work, Tammy Katsabian Aug 2025

Watching The Clock: Time-Tracking And The Erosion Of Privacy And Dignity At Work, Tammy Katsabian

Comparative Labor Law & Policy Journal

This article examines the rise of time-tracking technologies as a dominant form of digital workplace surveillance and their implications for workers’ privacy and dignity. Often framed as neutral tools for enhancing productivity, these systems embed continuous algorithmic oversight into daily work routines, intensifying managerial control and reshaping the employment relationship. Drawing on legal, philosophical, and socio-technical scholarship, the article argues that privacy and dignity are mutually reinforcing values, both of which are undermined by pervasive surveillance practices. Privacy is not treated here as a waivable entitlement grounded in individual consent, but rather as a structural safeguard that protects autonomy and …


The Tax Adviser, Volume 9, Number 2, February 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 2, February 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended January 1978, American Institute Of Certified Public Accountants Aug 2025

Author Index, 12 Months Ended January 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 13 Months Ended January 1978, American Institute Of Certified Public Accountants Aug 2025

Subject Index, 13 Months Ended January 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Single Level Of Appeals Gains Favor Within Irs; Aicpa To Survey Cpa Practitioners, Thomas R. Hanley, William R. Stromsem Aug 2025

Washington Report: Single Level Of Appeals Gains Favor Within Irs; Aicpa To Survey Cpa Practitioners, Thomas R. Hanley, William R. Stromsem

Tax Adviser

No abstract provided.


Security Losses: The Importance Of Being Worthless, James R. Hasselback Aug 2025

Security Losses: The Importance Of Being Worthless, James R. Hasselback

Tax Adviser

No abstract provided.


Viewpoint: Adp In The Irs: Responding To Change, Patrick J. Ruttle Aug 2025

Viewpoint: Adp In The Irs: Responding To Change, Patrick J. Ruttle

Tax Adviser

No abstract provided.


Tax Clinic, Steve Braun Aug 2025

Tax Clinic, Steve Braun

Tax Adviser

No abstract provided.


Taxation Of Solid Minerals: Understanding The Property Unit Concept, Frank M. Burke Jr., Ahron H. Haspel Aug 2025

Taxation Of Solid Minerals: Understanding The Property Unit Concept, Frank M. Burke Jr., Ahron H. Haspel

Tax Adviser

No abstract provided.


’76 Act And The Maximum Tax: Expanded Planning Opportunities For Deferred Compensation, James E. Smith Aug 2025

’76 Act And The Maximum Tax: Expanded Planning Opportunities For Deferred Compensation, James E. Smith

Tax Adviser

No abstract provided.


Foreclosure, Abandonment, And Settlement: The Tax Effects On Mortgagors, Grover A. Cleveland Aug 2025

Foreclosure, Abandonment, And Settlement: The Tax Effects On Mortgagors, Grover A. Cleveland

Tax Adviser

No abstract provided.


An Analysis Of Potential Factors Influencing College Sport Communicators Feels Of Being Overworked And Underappreciated, Kelly P. Elliott, Natalie Bunch, Tyler Williams Aug 2025

An Analysis Of Potential Factors Influencing College Sport Communicators Feels Of Being Overworked And Underappreciated, Kelly P. Elliott, Natalie Bunch, Tyler Williams

Journal of Issues in Intercollegiate Athletics

CSCs play pivotal roles, balancing the preservation of student-athlete narratives with the real-time demands of media-driven communication. However, a persistent challenge has emerged: many CSCs experience a pronounced sense of being overworked and undervalued. This study aims to explore predictors contributing to CSCs' feelings of being overworked and underappreciated, investigating factors like years of experience, career motivations, reasons for institutional selection, and tenure plans to understand their impact on CSCs' perceptions before employment. Researchers sent a survey instrument that included Likert scale, closed-ended items related to feelings over being overworked and underappreciated to CSCs. The primary analysis involved an independent …


“I Want To Continue Athletics And I Also Want To Study”: Exploring International Student Athletes’ Transition Experiences To The Naia Affiliated Colleges, Kibaek Kim, Karina Jolly, Chris Corr, Jinwook Han Aug 2025

“I Want To Continue Athletics And I Also Want To Study”: Exploring International Student Athletes’ Transition Experiences To The Naia Affiliated Colleges, Kibaek Kim, Karina Jolly, Chris Corr, Jinwook Han

Journal of Issues in Intercollegiate Athletics

There are over a million international students pursuing their degrees in U.S. universities. Among them are 25,000 international student-athletes (ISAs) who are enrolled in National Collegiate Athletic Association (NCAA) affiliated Universities. While studies have been striving to foster and support this population’s successful transition to the U.S., few studies are available that deal with international student-athletes competing in the National Association of Intercollegiate Athletics (NAIA) affiliated universities. Hence, based on the transition theory, this study utilized focus group interviews to explore the transition experiences of ISAs competing in NAIA. Based on previous studies that explored the transition experiences of ISAs …


Do They Belong? Inquiries Into The Perceptions Of The Black Male College Athlete Identity In Higher Education, Marcis Fennell, Kayla Martinez, C.Keith Harrison, Whitney Griffin, Nick Kopka Aug 2025

Do They Belong? Inquiries Into The Perceptions Of The Black Male College Athlete Identity In Higher Education, Marcis Fennell, Kayla Martinez, C.Keith Harrison, Whitney Griffin, Nick Kopka

Journal of Issues in Intercollegiate Athletics

This qualitative study examined attitudes about Black male college athletes (BMCA)in predominantly White higher education institutions. To investigate the experience in the classroom, the purpose of this study was to inquire into the perception of the BMCA identity from the identity of the non-college athletes (NCA). Using the social identity complexity model, we sought to understand the perceptions that influence group formation among college students. The present study employed the film elicitation technique to examine the NCAs’ perceptions of the legitimacy of the BMCA identity in higher education during faculty interactions and its correlation to ingroup formation. The findings from …


Meet The Fars: An Examination Of The Background, Roles, And Appointment Of Faculty Athletic Representatives At National Collegiate Athletic Association Member Institutions, Chris Corr, Christopher Atwater, Mark S. Nagel, Richard Southall, Rick Eckstein, Marek Taškár Aug 2025

Meet The Fars: An Examination Of The Background, Roles, And Appointment Of Faculty Athletic Representatives At National Collegiate Athletic Association Member Institutions, Chris Corr, Christopher Atwater, Mark S. Nagel, Richard Southall, Rick Eckstein, Marek Taškár

Journal of Issues in Intercollegiate Athletics

As many National Collegiate Athletic Association (NCAA) member institutions continue to engage in athletic centric decision-making processes, academic integrity and the campus experience for college athletes is often marginalized. Mandated by the NCAA to represent athletes’ academic interests, the faculty athletics representative (FAR) position is designed to occupy a central role in maintaining the primacy of academia among college athletes. FARs, however, exist within an institutional setting muddled by competing and contradictory logics. Accordingly, given the inherent juxtaposition between the operation of collegiate athletics and the stated role of FARs, the present study sought to examine the characteristics and positional …


Assessing College Athletic Departments’ Ability To Implement The Ncaa Mental Health Best Practices, Grace O. Louis, Shaine Henert Aug 2025

Assessing College Athletic Departments’ Ability To Implement The Ncaa Mental Health Best Practices, Grace O. Louis, Shaine Henert

Journal of Issues in Intercollegiate Athletics

Student-athletes endure rigorous schedules, intense pressure, and significant physical and mental strain, all while being expected to show no signs of weakness. This high-stakes environment can exacerbate mental health challenges (Harris & Maher, 2023; Rice et al, 2016 & Brown, 2021). To address these concerns, the NCAA’s Sport Science Institute developed mental health best practices to support college student-athletes. However, FBS Division I non-autonomous athletic programs often struggle to fully implement these guidelines due to resource limitations, despite their commitment to student-athlete well-being (2021; Beebe & Petrie, 2024). This study employs an Interpretative Phenomenological Analysis (IPA) approach to explore the …