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Full-Text Articles in Business

Indonesian Tax Reform: A Never-Ending Dialectic, Charoline Cheisviyanny, Niki Lukviarman, Verni Juita, Suhanda Suhanda May 2026

Indonesian Tax Reform: A Never-Ending Dialectic, Charoline Cheisviyanny, Niki Lukviarman, Verni Juita, Suhanda Suhanda

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Indonesian tax reform has evolved through recurring cycles of institutional change, yet it continues to face persistent tensions among fiscal demands, administrative capacity, and taxpayer compliance. While existing tax reform studies predominantly examine reform outcomes in terms of revenue performance and compliance rates, limited attention has been given to the structural contradictions that shape reform trajectories over time. This study re-conceptualizes Indonesian tax reform as a dialectical process by applying a thesis–antithesis–synthesis framework to three major reform cycles since 1983. Using an interpretive qualitative design based on documentary reconstruction and illustrative interview evidence, the analysis demonstrates that each reform phase …

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Developing A Framework For Mooc Dropout: The Role Of Utilitarian And Hedonic Values In Student Retention, Bipllab Roy, Mave D'Souza, Madhura Laghane May 2026

Developing A Framework For Mooc Dropout: The Role Of Utilitarian And Hedonic Values In Student Retention, Bipllab Roy, Mave D'Souza, Madhura Laghane

Northeast Journal of Complex Systems (NEJCS)

Massive Open Online Courses (MOOCs) have expanded access to higher education but continue to face persistently high dropout rates, raising concerns about their long‑term effectiveness and sustainability. This study develops and empirically tests a structural framework that links utilitarian values (perceived usefulness, certificate value, time flexibility), hedonic values (enjoyment, variety and novelty, personal interest alignment), and individual characteristics (goal orientation, self‑efficacy, motivation type) to MOOC student retention. Data were collected through a structured questionnaire administered to 200 MOOC learners from Christ University, Lavasa Campus, and analyzed using Structural Equation Modelling (SEM) in AMOS. The results show that goal orientation, self‑efficacy …

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When God Lifts The Veil: Transformational Leadership And Political Skills Model As Counters To Machiavellianism And Organizational Politics In The Los Angeles City Council, John Sandy Campbell May 2026

When God Lifts The Veil: Transformational Leadership And Political Skills Model As Counters To Machiavellianism And Organizational Politics In The Los Angeles City Council, John Sandy Campbell

The Scholarship Without Borders Journal

This paper examines how Machiavellianism and Organizational Political Behavior contribute to destructive organizational politics and applies Transformational Leadership Theory and the Political Skill Model as countervailing frameworks to the Dark Triad. Grounded in leadership and organizational behavior research, this theory-based conceptual paper provides a theory-driven analysis that synthesizes established models to explore how power and unethical governance erode public trust. This paper examines the relationship between leadership behavior and power dynamics in a contemporary political context. Rather than relying on empirical data collection, it draws on Transformational Leadership Theory, the Political Skills Model, the Dark Triad, Organizational Politics, and Organizational …

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Online Shopping Non-Adoption In South Africa: A Distrust-Centric Framework Integrating Social Exchange, Trust Transfer, And Social Presence Theories, Cleopatra Moipone Matli, Jeevarathnam P. Govender May 2026

Online Shopping Non-Adoption In South Africa: A Distrust-Centric Framework Integrating Social Exchange, Trust Transfer, And Social Presence Theories, Cleopatra Moipone Matli, Jeevarathnam P. Govender

Journal of Marketing and Consumer Behaviour in Emerging Markets

Online shopping non-adoption remains critically underexplored, especially in emerging markets. Addressing this gap, the authors develop and test a distrust-centric framework that applies the inhibitory logic of social exchange, trust transfer, and social presence theories to explain pre-emptive avoidance. Focusing on South Africa, where only 18.16% of the population engage in e-commerce, data was collected from 414 consumers who have never shopped online. Structural equation modelling reveals that perceived lack of reciprocity directly increases the intention of non-adoption. Moreover, distrust in online payment systems transfers to broader channel scepticism, which in turn drives avoidance. Perceived lack of social presence further …

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Unveiling The Power Of Credibility: How Virtual Influencers Shape Consumer Attitudes And Purchase Intentions In Fashion, Danita Van Heerden, Jade L. Verbeek May 2026

Unveiling The Power Of Credibility: How Virtual Influencers Shape Consumer Attitudes And Purchase Intentions In Fashion, Danita Van Heerden, Jade L. Verbeek

Journal of Marketing and Consumer Behaviour in Emerging Markets

Artificial intelligence (AI) is at the forefront of influencer marketing, particularly in the fashion industry. Consequently, brands are using virtual influencers (VIs) to engage consumers in this space. Yet little is known about VIs’ credibility and their influence on purchase intentions, especially in an emerging market where they are less prevalent. This study examines the influence of VIs’ credibility (i.e., trustworthiness, attractiveness, and expertise) on consumers’ attitudes towards VIs and the subsequent impact on purchase intention for fashion products in South Africa, grounded in the Source Credibility Theory. Data were collected from active social media users using non-probability convenience and …

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Ceo Succession Planning Challenges In Hospitality Industry Smes: A Conceptual Framework And Literature Review, Denise Mazzei May 2026

Ceo Succession Planning Challenges In Hospitality Industry Smes: A Conceptual Framework And Literature Review, Denise Mazzei

Journal of Fundamental & Applied Business Research

In small to medium enterprise (SME) hospitality organizations, some CEOs overlook succession planning as a strategic imperative. This article presents a conceptual framework and literature review of a study that identified issues and potential contributors to the problem of challenges some leaders face with CEO succession planning in hospitality organizations. Currently, in the leadership literature, there is not a study that examines the problem especially as it relates to the hospitality industry. The literature was examined in alignment with three concepts that cascaded from the problem: a) succession planning leads to organization sustainability, b) SME CEOs manage organization strategic vision, …

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Exploring The Role Of Emotional Intelligence Within Effective Leadership And Employee Empowerment, Angelique Limongelli May 2026

Exploring The Role Of Emotional Intelligence Within Effective Leadership And Employee Empowerment, Angelique Limongelli

Journal of Fundamental & Applied Business Research

The following research concept was selected to examine the role and impact emotional intelligence has in conjunction with the challenges leaders face in reaching mission objectives. These roles and aspects were examined within the context of the United States Coast Guard, specifically how that plays out within both enlisted and officer leadership. The participants were grouped into three categories: junior enlisted personnel, senior enlisted personnel, and officers of various types of commissions. Many similarities were established based on categorization. For example, junior enlisted members largely favored teamwork, while officers largely felt unsupported and unempowered over the course of their careers. …

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The Lack Of Employee Financial Wellness Programs, Janell Symone Elliott May 2026

The Lack Of Employee Financial Wellness Programs, Janell Symone Elliott

Journal of Fundamental & Applied Business Research

This applied research was conducted to fill a gap in knowledge between research studies that show how financial stress can impact productivity and the use of employee financial wellness programs (EFWPs) as an opportunity to promote financial well-being. The research used a single case study design. A research question and three sub-questions were drawn to provide a basis for inquiry to attempt to answer how EFWPs play a role within the workplace and how they relate to productivity and morale. A conceptual research framework was created to define the problem’s clear conditions and determine how this case study was connected …

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Virtual Workplace And Employee Engagement, Victoria Cox, Alisa Allen May 2026

Virtual Workplace And Employee Engagement, Victoria Cox, Alisa Allen

Journal of Fundamental & Applied Business Research

This article examined virtual workplace employees and employee engagement challenges and solutions. Employees who work remotely often feel disconnected from coworkers, organizational missions, and have a feeling of emotional isolation. This article examined the problems organizations face when not prioritizing virtual socialization for remote workers, leading to employee turnover, disengagement, and loneliness. The systematic review consisted of conducting a review within the Liberty University Jerry Falwell Library, encompassing empirical studies sourced from ProQuest, EBSCO, Emerald, and Gale databases. Studies published in peer reviewed journals, and the BibleGateway online between 2021 and 2026. A total of 33 journals were synthesized to …

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Generation Z At Work: Generational Differences In Workplace Motivation And Satisfaction, Tammy Brown, Euclid Tan May 2026

Generation Z At Work: Generational Differences In Workplace Motivation And Satisfaction, Tammy Brown, Euclid Tan

Journal of Fundamental & Applied Business Research

Although Generation Z is rapidly entering the workforce, organizations often lack empirical data on satisfaction and motivational drivers and instead rely on subjective assessments that limit strategic insight. This study examines whether workplace satisfaction and motivation differ meaningfully across generations or whether these patterns are better explained by demographic factors such as race and values-based identity. Using two repeated cross-sectional surveys conducted in Fall 2024 and Spring 2025 (N = 323), respondents completed 14 items from the Minnesota Satisfaction Questionnaire along with demographic and compensation related measures. Results revealed that race and the age × race interaction were stronger predictors …

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Assessing Youtube Finance Influencers: Guidance Or Hype For Generation Z?, Alyse Alfred May 2026

Assessing Youtube Finance Influencers: Guidance Or Hype For Generation Z?, Alyse Alfred

DU Undergraduate Research Journal Archive

This study evaluates the content of YouTube finance influencers (finfluencers) to assess whether they provide overly promotional advice or can help improve the low financial literacy of Generation Z. A total of 407 videos sampled using the nine knowledge areas tested in the TIAA Institute Personal Finance Index (P-Fin Index) were analyzed using Structural Topic Modeling (STM). Eight topics were observed in the videos, ranging from general literacy to emergency planning. Comparing the observed topics to the P-Fin Index categories showed that finfluencers address six of the nine key areas of financial literacy, with gaps in the coverage of long-term …

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Du Undergraduate Showcase Abstracts: Research, Scholarship, And Creative Works, Sophia Wismar, Henry Staats, Allison Metzler, Chloe Puckett, Rachel Levine, Christa Kilpatrick, Scott Wolf, Joe Walsh, Grace Doolittle, John Engebreston, Zoe Lopez, Christopher Aaby, Audrey Duff, Timothy Sisk, Katelyn Lamberton, Angela Narayan, Gilkah Argueta, Habiba Samir, Girena Tesfazghi, Genet Kenore, Sinit Tesfamariam, Effley Brooks, Abi Newell, Megan Doherty, Natalie Baer, Lexi Blood, Talya Riciputi, Jessica Jimenez, Devin Hernandez, Lynn Clark, Taj Kumar, Sunil Kumar, Allen Rutman, Mira Pronobis, Tess Carson, Anna Sher, Frankie Stroud, Tamra Pearson D'Estree, Alyssa Wilson, Emily Melnick, Jenalee Doom, Yihang Gao, Gwendolyn Geiger, Noah Gettle, Scott Nichols, Clare Ayoub, Cara Dienno, Sunny Walker, Zoe Hansen, Maya Wheeler, Addison Rice, Patrick Martin, Sanjana Acharya, Daniel Mcintosh, Amanda Mckellips, Calli Cain, Justin Blake, Peter Sokol-Hessner, Natalie Miller, Max Weisbuch, Sophia Dellota, John Macikas, Charlotte Snow, Mark Siemens, Zoe Lynch, Alex Huffman, Prachi Shah, Jason Roney, Halcyon Levi, Nicole Herzog, Andrea Koly, Daniel Linseman, Annie London, Xi Yang, Avery Zwisler, Jane Smith, Chaz Contag, Michael Kerwin, Lucy Rand, Grace Schroeder, Michelle Rozenman, Nissa Tapper, Guiming Zhang, Mateo Mazariego-Halpern, Keith Meyer, Julie Do, Dakota Park-Ozee, Travis Herink, Kara Neu, Jonathan Plomin, Eve-Odine Duchaufour, Debbie Gale Mitchell, Tennyson Anderson-Stricklin, Lily Treitz, Samantha Rosenberger, Sierra Griffith, Finley Joseph, Daniel Sampson, Emmy Davis, Skyler Kasnoff, Evon Lopez, Vivian Nguyen, Cassy Young, Franklin Sellner, Martin Tobon, Ila Graham, Zach Billings, Holden Hedit, Decatur Boland, Paul Kosempel, Cory Chandler, Jay Mahoney, Sam Dragan, Susan Dagget, Yarrow Ator, Heidi Vuletich, Owen Weber, Andrew Kloeppel, Petersen Gray, Mandi Schaeffer-Fry, Razleen Bassra, Bryanna Rodriguez, Christina Blue, Taubie Sanders, Rachel Epstein, Luke Milburn, Camryn Evans, Ezra Martinez, Mary Westwood, Gabri Notov, Robin Tinghitella, Lilou Cabrol, Eli Barbour, Juliet Mendik, Selma Myers, Zac Wise, Noah Fahlin, Michelle Knowles, Abigail Hopper, Michael Greenberger, Romi Laclair, Sarah Watamura, Sabrina Efroymson, Casey Barker, Sydney Seltzer, Bryn Yehle, Jennifer Hoffman, Sara Garcia, Ryuka Nagamine, Trevor Briggs, Remy Le Boeuf, Elena Krone, Eileen Farrell, Regan O'Rourke, Elena Roel, Greg Mortimer, Ali Ayoub, Stefani Langehennig, Caitlin Turk, Logan Scmid, Stefan Chavez-Norgaard, Karen Kim, Tatiana Peccedi, Courtney Cassidy, John Sebesta, Rhianna Lewis, Janice Bening-Lacek, Vivian Lawless, Mckenna Hanson, Jeffrey Amidon, Riya Joshi, Ram Ambre, Brady Worrell, Perrin Schneider, Ali Azadani, Brooke Agulnek, Lyndsie Salvagio, Elise Siemanowki, Yan Qin, Andre Allen, Melodie Nguyen, Megan Livengood, Abby Reams, Saffron Hartreeve, Bri Wylie, Sarah Brookman, Mariah Loiacono, Green Russo, Abhia Lodhi, Gabrielle Welsh, Nika Spehar, Shahked Levin, Evrim Baykal, Kimberly Chiew, Jocelyn Torres, Kailey Hicks, Mykaela Tanino-Springsteen, Audrey Bellows, Akam Chahal, Madeline Tepper, Shannon Murphy, Alexa Fonseca, Deborah Han, Cassandra Perez, Oluwatoyin Alaba, Julia Roncoroni, Vy Nguyen, Nana Burn, Sarah Sasse, Rubin Tuder, Anthony Gerber, Nancy Lorenzon, Christine Vohwinkel, Camryn Gunter, Tristan Weber, Sam Rommel, Brian Michel, Muskan Fatima, Alannah Oleson, Kira Frey, Edward Garrido, Beckett Morris, Kerstin Haring, Drew Middleton, Abigail Walpert, Liam Dee, Gabby Ishaw, Cole Carnes, Maddie Weiser, Claire Fox, Valeriia Vlasenko, Kateri Mcrae, Riley Smith, Abigail Templin, Kushani Rajapaksha May 2026

Du Undergraduate Showcase Abstracts: Research, Scholarship, And Creative Works, Sophia Wismar, Henry Staats, Allison Metzler, Chloe Puckett, Rachel Levine, Christa Kilpatrick, Scott Wolf, Joe Walsh, Grace Doolittle, John Engebreston, Zoe Lopez, Christopher Aaby, Audrey Duff, Timothy Sisk, Katelyn Lamberton, Angela Narayan, Gilkah Argueta, Habiba Samir, Girena Tesfazghi, Genet Kenore, Sinit Tesfamariam, Effley Brooks, Abi Newell, Megan Doherty, Natalie Baer, Lexi Blood, Talya Riciputi, Jessica Jimenez, Devin Hernandez, Lynn Clark, Taj Kumar, Sunil Kumar, Allen Rutman, Mira Pronobis, Tess Carson, Anna Sher, Frankie Stroud, Tamra Pearson D'Estree, Alyssa Wilson, Emily Melnick, Jenalee Doom, Yihang Gao, Gwendolyn Geiger, Noah Gettle, Scott Nichols, Clare Ayoub, Cara Dienno, Sunny Walker, Zoe Hansen, Maya Wheeler, Addison Rice, Patrick Martin, Sanjana Acharya, Daniel Mcintosh, Amanda Mckellips, Calli Cain, Justin Blake, Peter Sokol-Hessner, Natalie Miller, Max Weisbuch, Sophia Dellota, John Macikas, Charlotte Snow, Mark Siemens, Zoe Lynch, Alex Huffman, Prachi Shah, Jason Roney, Halcyon Levi, Nicole Herzog, Andrea Koly, Daniel Linseman, Annie London, Xi Yang, Avery Zwisler, Jane Smith, Chaz Contag, Michael Kerwin, Lucy Rand, Grace Schroeder, Michelle Rozenman, Nissa Tapper, Guiming Zhang, Mateo Mazariego-Halpern, Keith Meyer, Julie Do, Dakota Park-Ozee, Travis Herink, Kara Neu, Jonathan Plomin, Eve-Odine Duchaufour, Debbie Gale Mitchell, Tennyson Anderson-Stricklin, Lily Treitz, Samantha Rosenberger, Sierra Griffith, Finley Joseph, Daniel Sampson, Emmy Davis, Skyler Kasnoff, Evon Lopez, Vivian Nguyen, Cassy Young, Franklin Sellner, Martin Tobon, Ila Graham, Zach Billings, Holden Hedit, Decatur Boland, Paul Kosempel, Cory Chandler, Jay Mahoney, Sam Dragan, Susan Dagget, Yarrow Ator, Heidi Vuletich, Owen Weber, Andrew Kloeppel, Petersen Gray, Mandi Schaeffer-Fry, Razleen Bassra, Bryanna Rodriguez, Christina Blue, Taubie Sanders, Rachel Epstein, Luke Milburn, Camryn Evans, Ezra Martinez, Mary Westwood, Gabri Notov, Robin Tinghitella, Lilou Cabrol, Eli Barbour, Juliet Mendik, Selma Myers, Zac Wise, Noah Fahlin, Michelle Knowles, Abigail Hopper, Michael Greenberger, Romi Laclair, Sarah Watamura, Sabrina Efroymson, Casey Barker, Sydney Seltzer, Bryn Yehle, Jennifer Hoffman, Sara Garcia, Ryuka Nagamine, Trevor Briggs, Remy Le Boeuf, Elena Krone, Eileen Farrell, Regan O'Rourke, Elena Roel, Greg Mortimer, Ali Ayoub, Stefani Langehennig, Caitlin Turk, Logan Scmid, Stefan Chavez-Norgaard, Karen Kim, Tatiana Peccedi, Courtney Cassidy, John Sebesta, Rhianna Lewis, Janice Bening-Lacek, Vivian Lawless, Mckenna Hanson, Jeffrey Amidon, Riya Joshi, Ram Ambre, Brady Worrell, Perrin Schneider, Ali Azadani, Brooke Agulnek, Lyndsie Salvagio, Elise Siemanowki, Yan Qin, Andre Allen, Melodie Nguyen, Megan Livengood, Abby Reams, Saffron Hartreeve, Bri Wylie, Sarah Brookman, Mariah Loiacono, Green Russo, Abhia Lodhi, Gabrielle Welsh, Nika Spehar, Shahked Levin, Evrim Baykal, Kimberly Chiew, Jocelyn Torres, Kailey Hicks, Mykaela Tanino-Springsteen, Audrey Bellows, Akam Chahal, Madeline Tepper, Shannon Murphy, Alexa Fonseca, Deborah Han, Cassandra Perez, Oluwatoyin Alaba, Julia Roncoroni, Vy Nguyen, Nana Burn, Sarah Sasse, Rubin Tuder, Anthony Gerber, Nancy Lorenzon, Christine Vohwinkel, Camryn Gunter, Tristan Weber, Sam Rommel, Brian Michel, Muskan Fatima, Alannah Oleson, Kira Frey, Edward Garrido, Beckett Morris, Kerstin Haring, Drew Middleton, Abigail Walpert, Liam Dee, Gabby Ishaw, Cole Carnes, Maddie Weiser, Claire Fox, Valeriia Vlasenko, Kateri Mcrae, Riley Smith, Abigail Templin, Kushani Rajapaksha

DU Undergraduate Research Journal Archive

Abstracts from the DU Undergraduate Research Showcase.

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Burning Bridges? Conflicting Advice In Early Job Reneging And Implications For Practice, Amanda Leigh Bisson, Jo-Louise Huq May 2026

Burning Bridges? Conflicting Advice In Early Job Reneging And Implications For Practice, Amanda Leigh Bisson, Jo-Louise Huq

Engaged Management ReView

The time between early talent offers and students’ graduation dates is increasing. Although students are strongly encouraged by their universities not to renege on accepted early job offers, reneging is not uncommon in practice. In this paper, we explore how students approach the reneging decision, specifically examining the questions they ask and the advice they receive from peers and professionals. Using an interpretivist approach and reflective thematic analysis, we analyzed 25 Reddit posts by accounting students navigating reneges. Our findings offer novel insights into the student experience and the advice students are receiving from social network contacts. We find that …

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Measuring Stock Market Inefficiency Using A Multilayer Composite Efficiency Index: A Case Of The Egyptian Exchange, Patrick K. Owido, Hiroki Sayama May 2026

Measuring Stock Market Inefficiency Using A Multilayer Composite Efficiency Index: A Case Of The Egyptian Exchange, Patrick K. Owido, Hiroki Sayama

Northeast Journal of Complex Systems (NEJCS)

Financial markets play a critical role in resource allocation. Their performance depends on the decisions of millions of independent investors constantly reacting to one another. Their informational efficiency remains a subject of debate across economic systems. When informational efficiency is present at the weak form, historical price information should not consistently predict future returns. Several empirical tests of this hypothesis often focus on the behavior of aggregate market indices, and use individual efficiency proxies such as autocorrelation, GARCH-type volatility, or entropy-based measures to measure efficiency. This has often yielded mixed results, particularly in emerging markets. Here we show that testing …

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Optimization Of A Multi-Item Supply Chain Model With Shortages Under Parametric Type-2 Interval Environments, Sourav Kumar Kumar Giri, Totan Garai, Sahidul Islam, Haridas Mondal, Shariful Alam May 2026

Optimization Of A Multi-Item Supply Chain Model With Shortages Under Parametric Type-2 Interval Environments, Sourav Kumar Kumar Giri, Totan Garai, Sahidul Islam, Haridas Mondal, Shariful Alam

Neutrosophic Systems with Applications

Modern supply chain systems frequently operate in environments where demand, costs and inventory-related parameters are uncertain and difficult to estimate accurately. These uncertainties become more critical in multi-objective decision-making situations, where decision makers must simultaneously balance several conflicting goals. Conventional optimization techniques often fail to represent the ambiguity and vagueness present in practical decision environments. To overcome these limitations, this study develops a multi-item supply chain model for a single supplier and a single buyer by incorporating Type-2 interval representations into the modelling framework. The proposed approach introduces a structured set of arithmetic operations for Type-2 intervals to manage uncertain …

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A Govsecops-Oriented Governance, Risk, And Compliance Platform For Continuous Authorization In Dod Il4/Il5 Environments, Anand Janjal May 2026

A Govsecops-Oriented Governance, Risk, And Compliance Platform For Continuous Authorization In Dod Il4/Il5 Environments, Anand Janjal

Journal of Cybersecurity Education, Research and Practice

Department of Defense (DoD) Impact Level 4 and Impact Level 5 (IL4/IL5) systems require continuous assurance of cybersecurity posture under stringent operational and regulatory constraints. While the NIST Risk Management Framework (RMF) and DoD DevSecOps guidance emphasize continuous authorization supported by real-time evidence, many existing Governance, Risk, and Compliance (GRC) platforms remain documentation-centric and insufficiently integrated with operational telemetry. This paper presents a GovSecOps-oriented GRC architecture that integrates vulnerability ingestion, automated Plan of Action and Milestones (POA&M) lifecycle management, dynamic risk scoring, and continuous authorization dashboards within IL4/IL5 environments. Using a Design Science Research methodology, the study develops and evaluates …

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The Impact Of Sustainable Responsible Investment On The Environmental And Financial Performance Of Listed Companies (In The Context Of European Regulatory Framework), Leila Kamara May 2026

The Impact Of Sustainable Responsible Investment On The Environmental And Financial Performance Of Listed Companies (In The Context Of European Regulatory Framework), Leila Kamara

Engaged Management ReView

Although socially responsible investment (SRI) first emerged in the United States in the 1970s, its influence is now global and booming. The most striking illustration is the increase of signatories to the United Nations Principles for Responsible Investment (PRI): The number of signatories surged from around 100 in 2006 to more than 5,000 in 2025 (Peillex & Comyns, 2020), confirming that SRI is now central to investment strategies. The landscape of environmental, social, and governance (ESG) investment has seen the emergence of new stakeholders, including data providers. However, persistent limitations regarding data transparency, accessibility, and comparability have prevented investors from …

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Notes From The Editor, Jay Nathan May 2026

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

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Letter From The Editor, Jay Nathan May 2026

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

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Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess May 2026

Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.

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Exploring Maximal Length Cellular Automata To Generate Primitive Polynomials In Gf(2), Sumit Adak, Subhrajit Deb, Anurag Ghosh, Angshuman Roy, Souvik Roy May 2026

Exploring Maximal Length Cellular Automata To Generate Primitive Polynomials In Gf(2), Sumit Adak, Subhrajit Deb, Anurag Ghosh, Angshuman Roy, Souvik Roy

Northeast Journal of Complex Systems (NEJCS)

We present a simple method that uses cellular automata (CAs) to find primitive polynomials over GF(2). We used maximal length CAs as tools to generate primitive polynomials. It is usually very difficult to find maximal length CAs or primitive polynomials since they require exponential time, and there is no linear time method. However, in our work, given an n-size specific sequence of CA with reasonable probability, our technique computes a cycle of length at most 2^n-1 (maximal length) in O(n) time. The characteristic polynomials of synthesized maximal length CAs are claimed to be primitive since it was previously established that …

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Evaluating Optimal Capacity And Investment Strategies For Renewable Energy Projects: A Combined Technical And Financial Approach, Helen Josephine, Indhumathi Shanmugasundaram, Sharad Gupta, Manjari Sharma May 2026

Evaluating Optimal Capacity And Investment Strategies For Renewable Energy Projects: A Combined Technical And Financial Approach, Helen Josephine, Indhumathi Shanmugasundaram, Sharad Gupta, Manjari Sharma

Northeast Journal of Complex Systems (NEJCS)

The global shift toward clean energy is accelerating, and by 2050 renewable sources are expected to supply more than 85% of the world’s electricity. This transition, however, introduces new layers of complexity. Wind and solar energy behave as interconnected subsystems whose output fluctuates with weather, season, and geography. Their interaction with fixed hourly demand, capital-intensive investments, and financing structures creates a multi-dimensional system in which small changes can trigger significant operational and economic consequences.  This study presents a simulation-driven framework designed to understand and optimize this complex behaviour. The framework models hourly wind and solar generation alongside projected demand to …

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The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

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Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

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Tax Practice Management, Joseph T. Senko May 2026

Tax Practice Management, Joseph T. Senko

Tax Adviser

No abstract provided.

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Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis May 2026

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.

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Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan May 2026

Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan

Tax Adviser

No abstract provided.

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Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar May 2026

Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar

Tax Adviser

No abstract provided.

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Tax Clinic, Henry J. Ferrero Jr. May 2026

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

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