Business Commons^™

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Washington Report: Tax Division Evaluates Alternative Tax Systems, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Lastarmco: Which Comes First, The Dividends Received Deduction Or The Percentage Depletion Deduction?, Julie H. Collins, John L. Kramer

Tax Adviser

No abstract provided.

Irs Viewpoint: Irs Implements Major Changes In The Federal Tax Deposit Program, Roscoe L. Egger Jr.

Tax Adviser

No abstract provided.

Reorganization May Be Beneficial In Selling Insurance Company Corporate Shell, Michael D. Mullaney, Gregory L. Stephenson

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero

Tax Adviser

No abstract provided.

Tax Planning And Pit Falls Of The Dra’S In-Kind Property Distribution Rules, Rodger A. Bolling

Tax Adviser

No abstract provided.

Federal Income Tax Considerations For Community Associations, Meyer M. Saltzman

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 11, November 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Debt Or Equity? Recent Pronouncements Clarify Status Of Convertible Debentures, Robert Willens

Tax Adviser

No abstract provided.

Estate Planning Considerations For Nonresident Aliens, A. Finley Schuldenfrei, Elwood V. Stark Jr., Judith Hankin Cline

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Qualified Plans Need Revision To Comply With The Rea, Labh S. Hira

Tax Adviser

No abstract provided.

Gift-Leaseback Of Property Revisited, Edward J. Schnee, William D. Samson

Tax Adviser

No abstract provided.

From Bystanders To Upstanders: A Multi-Level Strategy To Combat Human Trafficking In Hospitality, Aili Wu, Wei Wei, Lu Zhang

ICHRIE Research Reports

Human trafficking, a prevalent hidden crime, continues to be a pressing concern in the hospitality industry. However, the effectiveness of existing anti-human trafficking programs in improving employee response behaviors remains unknown. This report evaluates the effectiveness of training messages to capture hospitality employees’ attention, facilitating empathy and willingness to help the victims. It further explores the facilitators and barriers influencing employees’ responses to human trafficking after training. The findings from this report provide a practical guide for hospitality practitioners to develop and refine ongoing training programs, strengthening employees’ commitment to combating human trafficking. Beyond general training, this report offers a …

Examination Of The Interaction Of Tourism Seasonality, Hospitality Enterprise Size, And Patronage Rate In Visitor Flow Dynamics In Kisumu Region, Kenya., Destaings N. Nyongesa, Mathias M. Amata, Samuel Irungu

ICHRIE Research Reports

Tourism seasonality has significantly impacted hospitality enterprises' financial stability and operational efficiency. However, its interaction with enterprise size and patronage rate remains underexplored, particularly in urban destinations such as Kisumu Region, Kenya. This study examines how tourism seasonality, hospitality enterprise size, and patronage rate influence visitor flow dynamics. A mixed-methods research design was adopted; the study integrated quantitative analysis of visitor numbers with qualitative insights from key industry stakeholders. Results indicate that Seasonality significantly affects visitor numbers, with larger enterprises exhibiting more pronounced seasonal fluctuations than smaller ones. However, patronage rates do not significantly moderate these trends, suggesting that customer …

Annie’S Project: Farming In Cities And The Urban Fringe, Robin G. Brumfield, Deborah L. Greenwood, Madeline Flahive Di Nardo, A.J. Both, Joseph R. Heckman, Nicholas Polanin, Ashaki Rouff, Amy Rowe, Richard Vanvranken, Surendran Arumugam, Ramu Govindasamy

Journal of Extension

Annie’s Project, is a nationally recognized educational program for women farmers focused on five areas of risk management: marketing, production, financial, human, and legal. Some challenges are common to all farms, while some are unique to urban locations. We added urban-focused topics including short-term leases, contaminated soils, water availability, indoor production, and access to capital and resources to develop Annie’s Project: Farming in Cities and the Urban Fringe. As urbanization spreads and a greater percentage of farmers across the United States are women, our curriculum can be used to address needs that are unique to farmers in urban …

From Data To Action: An Adaptable Crosstabs Template For Participatory Survey Data Analysis, Natalia Pinzon, Vikram Koundinya, William O'R Dowling, Ryan Galt

Journal of Extension

We present a practical and accessible template for quantitative survey data analysis designed for non-academic researchers in order to facilitate engagement from community collaborators. The template, created in Google Sheets, is mainly for computing cross-tabulations, but it also displays frequency distributions and p-values for determining statistical significance. The template allows collaborators to record their observations and questions, promoting an efficient yet interactive review process and fostering a democratic analysis environment. Based on our own experience using this template for a data party, we highlight its effectiveness in promoting collaborative data interpretation, decision-making, and the actionable use of survey findings.

Natural Resource Enterprises - Income Diversification And Conservation Practices Implemented On Private Lands In The United States, Daryl Jones

Journal of Extension

Wildlife-related recreation is popular with Americans spending over $150 billion dollars annually. I have conducted educational workshops (>100 events) to train U.S. landowners in natural resource enterprises development offering recreational hunting, angling, and nature tourism excursions along with conservation management practices to enhance wildlife habitats on their lands. To measure impacts, I conducted a comprehensive mail survey study with participants since 2010. Findings revealed that landowners who initiated these enterprises earned annual incomes and implemented conservation practices on properties. More training for landowners is recommended to increase income diversification and conservation of wildlife habitats and stewardship on private lands.

The Confluence, Volume 4, Issue 1, Full Issue

The Confluence

No abstract provided.

Entire Volume Journal Of Banking And Financial Economics 2025, 1(23)

Journal of Banking and Financial Economics

Entire Volume Journal of Banking and Financial Economics 2025, 1(23)

Creating A Regenerative Organizational Culture, Sukanya Nagfernandes, Jennifer Mowery

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

Abstract

The review article aims to explore the concept of creating a regenerative organizational culture through the application of transformational practices. The study investigates the potential benefits of integrating regenerative practices within an organization's cultural framework to foster adaptability, innovation, and sustainability. By examining the literature on regenerative culture and digital transformation, this study provides an overview of the key components and strategies necessary for building a regenerative organizational culture in the digital era and proposes an innovative approach to predicting regenerative cultural practices required within stages of a project’s life cycle.

Organizational culture works as a lifeline. It is …

Automation Mismatch: How Contractor Ai Adoption Challenges Institutional Procurement Norms At U.S. Customs And Border Protection (Cbp), Farhan Bin Amjad

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

This letter explores a growing strain in the U.S. federal procurement: the automation mismatch between AI-powered proposal development by contractors and the regulation-bound evaluation systems at agencies like U.S. Customs and Border Protection (CBP). Tools like Vultron and Unanet AI have enabled federal contractors to increase proposal submission volume, yet institutional constraints such as data sensitivity, budget limitations, and cultural barriers have hindered equivalent modernization on the government side. This article leverages institutional theory and prior research to analyze this disparity, highlighting how legal and cultural factors limit AI integration in procurement. Detailed analysis of these regulatory and cultural influences …

Lubin Business Magazine Spring 2025

Lubin Business Magazine

No abstract provided.

Finnish Fashion Lessons For The Creation Of A Sustainable Textiles Industry, Susanna Monseau, Kaisa Sorsa, Heidi Salokangas

Pace International Law Review

The detrimental effects of textiles and the fashion industry on the planet are well-known.
In its 2022 Strategy for Sustainable and Circular Textiles (the EU Textile Strategy) the EU proposed aggressive actions to transform the textile industry to implement the commitments of Europe’s Green Deal and Circular Economy Action Plan. The Textile Strategy’s aim is simple but ambitious: to end fast fashion. Its proposals will regulate textile businesses along the whole supply chain, but the views of the smaller enterprises that make up the majority of the supply chain have been overlooked, even as larger players lobby for policy changes. …

The Tax Adviser, Volume 16, Number 102, October 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.