Business Commons^™

Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila

Tax Adviser

No abstract provided.

Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren

Tax Adviser

No abstract provided.

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.

Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky

Tax Adviser

No abstract provided.

Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.

The Ethics Of Insider Trading, Miles Morgan

Global Tides

In business ethics, insider trading has gone untouched by scholars, as the consensus is that insider trading is morally indefensible, however, questions have emerged regarding the moral responsibility of insiders. This paper engages with Analyzing Insider Trading from the Perspectives of Utilitarian Ethics and Rights Theory by Robert McGee to evaluate the relationship between applied ethics and insider trading. A satisfactory anti-insider trading account must be able to economically or philosophically explain why insider trading is morally wrong. The assumption that this is impossible may be due to a misunderstanding of how we decide what morality is or how economic …

نفاذ عقد الايجار في حق الغير واثاره القانونية The Validity Of The Lease Contract Against Third Parties And Its Legal Effects, ياسر محمود زبيدات

Effat Undergraduate Research Journal

هدفت هذه الدراسة الى تبيان متى يكون عقد الايجار نافذا في حق الغير والاثار القانونية المترتبة على نفاذ او عدم نفاذه، وذلك من خلال تبيان متى يشترط ان يكون عقد الايجار ثابت التاريخ للاحتجاج به في مواجهة الغير، وتحديد مسألة انعقاد عقد الايجار وصحته لنفاذه في حق الغير، وتوضيح اثر انتقال ملكية العين المؤجرة وسريان عقد الايجار في حق المالك الجديد، من حيث انتقال حقوق والتزامات السلف الى الخلف وما يتعلق منها بالأجرة، وذلك لإظهار مدى اختلاف النصوص التشريعية الناظمة لنفاذ عقد الايجار في حق الغير واثاره القانونية في فلسطين.

This study aimed to clarify when a lease contract is …

Behind The Degree: The Hidden Struggles Of Graduate Student Life - A Qualitative Analysis Of Student Perspectives, Barbara Holmes, Kent Willis, Kyle Borske, Conner [email protected], Jared Gerke, Kaitlyn Calabrese, Dylan Sawicki, Mattie Schimenz, Dejuanna Parker

The Journal of Advancing Education Practice

This qualitative study explores the persistent challenges facing graduate students in contemporary higher education, where attrition rates remain at approximately fifty percent. Through analysis of graduate student narratives and existing literature, this research identifies key barriers to degree completion including financial constraints, mental health challenges, online learning isolation, work-life balance issues, and academic preparation gaps. The study presents findings from direct student perspectives and offers institutional recommendations for improving graduate student retention and success.

Keywords Graduate Student Attrition, Scholarly Writing, Persistence, Student Perspectives

Volume 11 Full Text, Bjur Staff

Butler Journal of Undergraduate Research

No abstract provided.

Investigating The Factors Influencing The Rejection Of Cognitive Performance Tests In The Banking Sector Of Pakistan., Faraz Ali Memon, Uzair Inayat Memon

Business Review

This study explored the barriers hindering the adoption of cognitive performance tests in HR practices within Pakistan’s banking sector and developed practical recommendations for enhancing their implementation. A qualitative approach was adopted, and 16 semi-structured interviews were conducted with HR professionals from major banks in large cities. It aims to explore potential barriers to using and incorporating cognitive ability tests in selection practices. The data was later interpreted, and the findings highlighted five key themes. The results revealed factors influencing the rejection of cognitive performance tests in Pakistan's banking sector. It includes cultural factors such as senior management resistance and …

Table Of Contents And Front Matter, Bjur Staff

Butler Journal of Undergraduate Research

No abstract provided.

Improving Employee Turnover Intention: Outsourced Human Resources Vs. In-House Human Resources, Precious Carter, Gary Blau, John Deckop, Daniel Goldberg

Engaged Management ReView

Small business research has neglected comparing employees’ perceptions on variables related to in-house human resources (HRI) vs. outsourced human resources (HRO) in small businesses. We used a mixed methods research design to study this issue. The first study consisted of 11 in-depth interviews. The qualitative insights we gained helped to guide survey construction for the second quantitative survey-based study. For the survey, 101 HRI U.S. employees and 97 HRO U.S. employees filled out a survey. Results from the HRI and HRO samples were equivalent in terms of participants’ years of work experience, work schedule, gender, company size, company age, perceived …

Estimating The Optimal Size Of Government Spending In The Palestinian Economy Over The Period (1996-2020), Na'el A. Mousa, Nora Abu Salleh, Mallak Ghog, Aseel Salahat

An-Najah University Journal for Research - B (Humanities)

Objective: This study aims to analyses the optimal size of government expenditure in Palestine over the period (1996-2020) and determine the optimal size of this expenditure through the reflection of this expenditure on achieved economic growth rates. Methodology: It was reached to the results by theoretical analysis and quantitative standard, The Researchers using mainly the Canonical Cointegrating Regression (CCR), Dynamic Ordinary Least Square Method (Dynamic OLS) and Fully Modified Least Square Method (Fully-Modified OLS) by following the methodology which used by Hajaya and Edie Nat (2017) and Scully (1998 - 2003) based on the work of Barro (1990). Results: The …

Wax On, Wax Off - Polishing Toward An Exceptional Staff, Michael Saba D.M.D.

Journal of the Macomb Dental Society

This article features a monthly column from the Macomb Dental Society's editor, Dr. Michael Saba.

An Analysis Of Liv Golf: Examining The Ethical And International Relations Issues Associated With Saudi Arabia’S Sportswashing Project, George Gilbertson, Tyler Sasser

Undergraduate Research (Journal)

LIV Golf (LIV) shocked the world with its emergence in 2022. This project explores the impact that LIV has had on the sport, as well as the broader societal implications of the new Saudi Arabian backed golf league. First, an analysis of how LIV is changing golf at the professional level is conducted, concluding that LIV is creating positive change due to the elevated compensation for athletes and increased attention on golf’s biggest tournaments. Following this discussion, the geopolitical impacts, as well as the ethical issues, tied to LIV are examined. Since LIV poses little to no threat to international …

J Mich Dent Assoc May 2025

The Journal of the Michigan Dental Association

The Journal of the Michigan Dental Association is published digitally each month through ADA Commons, reaching 166 countries and accumulating over 35,800 downloads. This extensive reach provides news, information, and features about Michigan dentistry, our state's oral health community, and the MDA's 6,200+ members. It serves as the main publication for connecting with Michigan dentists.

The May issue features:

• An informative interview with Dr. Cheri Newman, the MDA’s new president.
• A feature article from Delta Dental on the utilization of dental services pre- and post-COVID-19 and how the continuing decline in the utilization of restorative services may impact plan design. …

Mda Foundation: Lead Leads To A Key Role On The Mda Foundation, Anne Berquist

The Journal of the Michigan Dental Association

This article highlights the role of the MDA Foundation in providing opportunities for professional development and expanding the impact of dentists' careers. It focuses on Dr. Beth Rosenberg's experience, who became a Foundation Board Member after participating in the MDA's Leadership Exploration and Development Program (LEAD).

The LEAD program builds leadership skills through immersion in organized dentistry. The Foundation raises funds through various events to provide scholarships to dental students and grants to community organizations that improve access to care. The article encourages MDA members to participate in Foundation fundraisers and to consider volunteering or donating.

Meet The Mda’S New President, Cheri Newman, Dds, David Foe

The Journal of the Michigan Dental Association

This cover story introduces the new president of the MDA, Dr. Cheri Newman, highlighting her unique journey from dental hygienist to dentist. Dr. Newman discusses her motivations for becoming involved with the MDA, emphasizing the importance of giving back to the profession and the influence of mentors. She outlines her goals for the upcoming year, which include increasing membership, addressing workforce shortages, and tackling student debt. Dr. Newman also stresses the significance of member involvement in organized dentistry and acknowledges the challenges related to workforce issues like the need for more dental hygienists and assistants. She underscores the value of …

Mda At Your Service: Questions About Dental Insurance Participation, Kristin Johnson Dds

The Journal of the Michigan Dental Association

This article by the MDA membership Chair Kristin Johnson and the Michigan Dental Association (MDA) Department on Membership addresses common questions from dental professionals. It highlights the MDA's endorsement of PPO Negotiation Solutions to help members maximize profitability through insurance network participation and fee negotiation.

The MDA also provides guidance on hiring associates and their network participation, emphasizing the importance of understanding patient base and practice goals. Furthermore, the document outlines the MDA's resources for patient inquiries on water fluoridation, including talking points and online materials. Information on MIOSHA regulations and compliance within dental practices is also available through the …

Dentistry And The Law: What Causes A Lara Investigation?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This "Dentistry and the Law" column by MDA Legal Counsel Dan Schulte addresses the process by which the Michigan Department of Licensing and Regulatory Affairs (LARA) initiates investigations against dental professionals. He explains that most investigations begin with a filed allegation, which can come from various sources, including patients, ex-employees, insurers, and other dentists.

LARA is required to review all allegations and generally needs authorization from the Board of Dentistry to proceed with an investigation, unless immediate jeopardy exists or the licensee has a history of substantiated allegations or significant malpractice settlements. The column highlights that LARA may possess more …

The New Professional: Exploring Careers Other Than Clinical Dentistry, Amrita Patel Dds

The Journal of the Michigan Dental Association

This "New Professional" column explores alternative career paths for dentists who find clinical practice unfulfilling. It encourages reflection on personal interests and highlights various options within the dental field and beyond, such as dental education, research, practice management, dental sales, product development, and public health dentistry. The article emphasizes that a dental degree provides a strong foundation for diverse roles that still contribute to the well-being of others. It suggests that transitioning to a new career path requires an open mind and a focus on one's passions and values. Entrepreneurship is also mentioned as a potential avenue.

Staff Matters: Understanding And Implementing The Earned Sick Time Act, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This month’s "Staff Matters" column provides a summary of the recent amendments to the Earned Sick Time Act (ESTA) in Michigan, which brought significant changes just as the original effective date approached. It clarifies the effective dates for different employer sizes, with small employers (10 or fewer employees) having an extended deadline of October 1, 2025. The article outlines key changes related to structuring time banks, policy revisions, and required employee notifications. It also mentions free resources and tools available through HRM Services and a revised MDA Staff Matters® Sample Employee Handbook to aid in ESTA compliance.

Presenting The Michigan Dental Association Award Winners For 2025, David Foe

The Journal of the Michigan Dental Association

This file announces the 2025 MDA Award winners, recognizing individuals and organizations for their outstanding contributions to the dental profession and the community. The awards include the John G. Nolen Meritorious Award (awarded to Dr. John A. DeCarolis), the Matt Uday New Dentist Leadership Award (awarded to Dr. Riley Schaff), and the MDA Public Service Award (awarded to Dr. Denise Polk).

Other accolades include the MDA Public Relations Award (awarded to Dr. Jessica Rickert) and MDA Dental Educator Awards for faculty at the University of Michigan (Dr. Riley Schaff) and University of Detroit Mercy (Dr. Mark R. Mortiere). The Allied …

Mda Services: Get Help To Take The Pain Out Of Regulatory Compliance, Reva Darling

The Journal of the Michigan Dental Association

This article from MDA Services highlights the challenges dentists face with regulatory compliance and the MDA's efforts to endorse companies that offer solutions. It emphasizes that MDA-endorsed companies, such as Eagle Associates, provide HIPAA compliance systems, OSHA safety programs, and OIG compliance programs with policy manuals, training, and ongoing support. The article also discusses HIPAA-compliant email solutions offered by iCoreConnect (iCoreExchange) and electronic prescribing software (iCoreRx) that integrates with MAPS, both available to MDA members at discounted rates.

From Interactions To Brand Value Co-Creation: How Internal And External Stakeholders Drive Consumer-Generated Branding, Vaibhav Shwetangbhai Diwanji, Juliann Cortese

Journal of Applied Marketing Theory

Brand value co-creation (BVCC), a key concept in service-dominant logic (SDL) and identity-based brand management approach (IBBMA), plays a critical role in branding. However, the integrated roles of internal stakeholders (e.g., brand practitioners) and external stakeholders (e.g., consumers) in this process are not fully understood. Existing research has focused on either internal or external perspectives in isolation. This study addresses this gap by exploring the concept of consumer-generated branding (CGB) through the combined lens of both internal and external brand stakeholders. The findings show that as brand value becomes more experience-driven, meaningful interactions between consumers and marketers can lead to …

Why Do We Buy What They Recommend? Investigating The Effects Of Fashion Influencers’ Source Factors On Consumer Attitudes And Purchase Intentions, Faren Karimkhan, Sindy Chapa

Journal of Applied Marketing Theory

This study examined the effects of source factors (trustworthiness, expertise, attractiveness, similarity, and likability) among Social Media Fashion Influencers (SMFIs) on consumers’ attitudes toward SMFIs and attitudes toward endorsed products, as well as the influence of these attitude variables on consumers’ purchase intention. A one-shot single-group case study was conducted (n=440). PLS-SEM was used to analyze the data. Results indicated that trustworthiness, attractiveness, and likability influence attitudes toward SMFIs but not the product. Expertise, similarity, and likability influence attitudes toward the product but not attitudes toward SMFIs. Attitudes toward the product and similarity with SMFI significantly influence purchase intentions. Attitudes …

Buyer Perceptions Of Single- And Mixed-Gender Dyadic Sales Teams: Should I Have A Wingman Or A Wingwoman?, Eric Kushins, Melissa Clark

Journal of Applied Marketing Theory

Prior research suggests that the gender composition of sales teams may impact team performance. However, research at the intersection of sales, gender, and teams is limited. In this study, we collect survey data from hypothetical buyers who viewed one of six sales pitch videos, including solo salesmen and saleswomen, single-gender dyadic sales teams, and mixed-gender sales teams. The hypothetical buyers were asked to rate each of the salespeople on important traits that have proven to lead to successful sales interactions, including customer orientation, understanding, trustworthiness, awareness of others’ feelings, competence, knowledge, and if the hypothetical buyer would take advice from …

Unplanned In-Store Purchase Behavior Of Organic Grocery Product Users: Effect Of Consumer Innovativeness Traits And Traditional And Digital Promotional Stimuli, Dale A. Cake, Vikas Agrawal, Wooyang Kim

Journal of Applied Marketing Theory

The purpose of this study was to understand the relationship of consumer innovativeness traits and traditional or digital in-store promotional stimuli and their effect on in store unplanned shopping of organic products. Within a framework of trait theory, consumer buying behavior theory and decision-making processes, SEM and r software applied to U.S. retail organic user panel data showed a unique, positive relationship of hedonistic, price-consciousness and quality-seeking traits with domain-specific (organic products) consumer innovativeness. This had a direct, positive effect on traditional and digital stimuli use, as well as leading to unplanned shopping and spending of organic goods. Knowing the …

Determinants And Consequences Of Consumer Satisfaction Toward Hypermarkets In Thailand: Stimulus-Organism-Response Model, Kittichai Watchravesringkan, Chompunuch Punyapiroje

Journal of Applied Marketing Theory

In the early 2000s, Thailand's hypermarket sector experienced rapid growth, drawing significant foreign direct investment. However, increasing competition from local retailers, the rise of convenience stores and community malls, and evolving consumer shopping habits have contributed to a post-pandemic slowdown in sales growth. Understanding how consumers evaluate hypermarkets' marketing practices is crucial for both academics and managers, as their strategies may depend on the strength of consumer attitudes toward these practices. Guided by the stimulus-organism-response (S-O-R) paradigm, this study investigates how consumers’ attitudes toward marketing practices, including business provision, deceptive advertising, fair price, and retail services—affect consumer satisfaction, which, in …

A Comparative Analysis Of Advertising Appeals In Anti- Smoking Advertisements (Print And Online Display Ads) From 1990s To 2020s In The U.K, Ayomide Adebare Mr, Jill Nash Dr

Journal of Applied Marketing Theory

This study provides a comparative analysis of advertising appeals in static anti-smoking advertisements in the U.K. from the 1990s to the 2020s, using quantitative content analysis. The research evaluates print and online display advertisements, focusing on the prevalence of rational (gain-framed and statistical) and emotional (fear and guilt) appeals. The study investigates shifts in appeal usage over time and the broader societal and regulatory influences driving these changes. Findings indicate a strategic shift in public health messaging, moving from fear-based appeals in the 1990s to increased reliance on gain-framed appeals by the 2020s. This study enhances academic understanding of how …