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2025

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Articles 1411 - 1440 of 6424

Full-Text Articles in Business

Author Index, 12 Months Ended November 1976, American Institute Of Certified Public Accountants Oct 2025

Author Index, 12 Months Ended November 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Oct 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Regulation Of Income Tax Return Preparers Under The Tax Reform Act Of 1976, Thomas R. Hanley, William Stromsem Oct 2025

Washington Report: Regulation Of Income Tax Return Preparers Under The Tax Reform Act Of 1976, Thomas R. Hanley, William Stromsem

Tax Adviser

No abstract provided.


Spotlight, Roger Miller Oct 2025

Spotlight, Roger Miller

Tax Adviser

No abstract provided.


Tax Aspects Of Subchap. S Distributions Not In Exchange For Stock, James H. Pratt Oct 2025

Tax Aspects Of Subchap. S Distributions Not In Exchange For Stock, James H. Pratt

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Oct 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


Beware The Esop: A Cautionary Tale, Herbert A. Huene Oct 2025

Beware The Esop: A Cautionary Tale, Herbert A. Huene

Tax Adviser

No abstract provided.


Estate Planning: Lifetime Gifts In 1976: Planning And Strategy, Daniel S. Goldberg, Roger A. Pies Oct 2025

Estate Planning: Lifetime Gifts In 1976: Planning And Strategy, Daniel S. Goldberg, Roger A. Pies

Tax Adviser

No abstract provided.


Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz Oct 2025

Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz

Tax Adviser

No abstract provided.


Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal Oct 2025

Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal

Communications of the IIMA

The Scaled Agile Framework (SAFe) has gained significant traction in recent years as a strategy to mitigate the risks associated with traditional front-end planning, which often results in downstream development challenges. The adoption of SAFe is not common for Small- and Medium Enterprises (SMEs), as its implementation is often perceived as complex, time-consuming and resource-intensive. However, the application of SAFe can add value for SMEs as well, when adapted and scaled down for use in those organisations. This qualitative multiple case study was undertaken to deepen our understanding of the applicability of the seven core competencies of SAFe in business …


Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados Oct 2025

Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados

Engaged Management ReView

This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …


A Literature Review Of The United States Of America’S Reliance On Imported Covid Personal Protective Equipment During The Pandemic, Pradip K. Shukla, Izzet Kosar, Hedieh Setayesh Oct 2025

A Literature Review Of The United States Of America’S Reliance On Imported Covid Personal Protective Equipment During The Pandemic, Pradip K. Shukla, Izzet Kosar, Hedieh Setayesh

Business Faculty Articles and Research

This paper provides a literature review of United States of America’s reliance on imported Covid Personal Protective Equipment (PPEs) during the Covid pandemic. The abstracted and cited articles show that the United States was too reliant on imported PPEs, primarily imported from Asia which led to shortages as the cases of Covid surged at various points during the waves of Covid cases. This supply and demand imbalance was not just an inconvenience such as the toilet paper shortage and other supply chain disruptions of basic commodities; this supply and demand imbalance had life and death impacts for many first responders, …


Examining The Evolution Of Coaches Issues In Interscholastic Sport, Tyler J. Ratts, Eric W. Forsyth, Zachary C. T. Evans, James E. Johnson, Michael Fraina, Warren A. Whisenant Oct 2025

Examining The Evolution Of Coaches Issues In Interscholastic Sport, Tyler J. Ratts, Eric W. Forsyth, Zachary C. T. Evans, James E. Johnson, Michael Fraina, Warren A. Whisenant

Global Sport Business Journal

Central to interscholastic athletic programs are coaches who directly affect the developmental outcomes experienced by student-athletes through their participation (Blanton et al., 2024; Grant, 2024; O’Boyle, 2014). Forsyth et al. (2022) analyzed the key issues perceived by athletic administrators to affect the coaching position, with Coaches Education rated as the single most important issue and Finding Coaches and Retaining Coaches also deemed to be of very high importance. Over time, the coaching role has continued to evolve, as increased role demands (Ratts, 2025), changing stakeholder expectations (Johnson et al., 2019; Stoffer et al., 2021), and growing burnout and turnover (Martin …


The Athlete’S Nil Playbook: The Complete Guide To Owning And Profiting From Your Name, Image, And Likeness, Kelly Brummett Oct 2025

The Athlete’S Nil Playbook: The Complete Guide To Owning And Profiting From Your Name, Image, And Likeness, Kelly Brummett

Global Sport Business Journal

This review discusses The Athlete's NIL Playbook: The Complete Guide to Owning and Profiting from Your Name, Image, and Likeness. Though aimed at high school and college students and their parents, the book is a practical guide for anyone interested in learning more about and navigating the Name, Image, and Likeness (NIL) marketplace. With examples from current and former student-athletes' lived experiences, Dosh offers guidance for developing a personal brand, contacting sponsors, and seeking NIL opportunities beyond social media marketing. In addition, Dosh shares her legal experience to highlight potentially one-sided contract terms and key questions to ask before signing …


Stay To Play: Multi-Level Stakeholders And Motivation In Youth Sports Tourism, Brumby Mcleod, Ph.D., John Grady, Ph.D. Oct 2025

Stay To Play: Multi-Level Stakeholders And Motivation In Youth Sports Tourism, Brumby Mcleod, Ph.D., John Grady, Ph.D.

Proceedings of the Recreation Experience Community Network Research Symposium

In this study, the stay to play model of hosting elite youth sports events was investigated by exploring the various stakeholder perspectives in staging youth sport events, specifically soccer. This research explored the motivations and gaps among the event organizers, the housing authorities (booking agencies), governing bodies and leagues, as well as the destination marketing organization. This study explored the relationship, unique value proposition, and gaps between the services provided by the stay to play organizers and participants. By exploring these concepts, a better understanding of the stay to play model is achieved, and destination marketers and management associations can …


Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky Oct 2025

Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky

Proceedings of the Recreation Experience Community Network Research Symposium

Daily activity schedules are central to the guest experience in resort environments, guiding participation, communicating brand identity, and structuring leisure time. This mixed-method content analysis explored how resorts across the United States design and present these schedules, emphasizing accessibility and program diversity. Eighteen publicly available resort activity schedules were evaluated using accessibility tools (PAC 3, Adobe Acrobat, WCAG 2.2) and coded for 4,166 individual activities across eight categories. Findings revealed moderate adherence to accessibility standards. Most schedules met minimum font size and color contrast guidelines, but only 25% were compatible with screen readers and 80% lacked alternative text or structural …


Perceived Value Of Sport And Recreation In Aruba: Resident Perceptions Of Health, Lifestyle, And Physical Activity, Stephen L. Shapiro, Andy Gillentine, Jo-Anne Croes, John Wardlaw Oct 2025

Perceived Value Of Sport And Recreation In Aruba: Resident Perceptions Of Health, Lifestyle, And Physical Activity, Stephen L. Shapiro, Andy Gillentine, Jo-Anne Croes, John Wardlaw

Proceedings of the Recreation Experience Community Network Research Symposium

Sport and recreation play an important role in shaping community well-being, particularly in small island nations where health and tourism are integrated. This study examines how Aruban residents perceive the value of sport and recreation and how these perceptions vary based on the type of activity and children’s participation in these activities. A mixed-methods design was used across two phases. Phase I employed focus groups with residents, educators, and government stakeholders to explore themes of health, community impact, and education. Findings emphasized concerns over inactivity and identified sport and recreation as essential to promoting healthy lifestyles, sense of community, and …


Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim Oct 2025

Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim

Proceedings of the Recreation Experience Community Network Research Symposium

Individuals who engage in water-based recreation share a distinct bond with water quality due to their direct contact with aquatic environments during leisure activities. Increasing concerns about water quality have led to a rise in research exploring how environmental conditions and perceived risks shape environmental attitudes and conservation actions. However, it remains uncertain whether water recreationists extend their conservation efforts beyond those directly tied to their activities. To explore this issue, the present study investigates whether water-based recreationists in South Carolina support more stringent water management policies and engage in political consumerism behaviors, such as boycotting and buycotting. Data were …


From The Field To The Future: How Experiential Learning Supports Student Success, Joshua Carroll, Ph.D. Oct 2025

From The Field To The Future: How Experiential Learning Supports Student Success, Joshua Carroll, Ph.D.

Proceedings of the Recreation Experience Community Network Research Symposium

Field Experiences are often considered extracurricular, and not always a part of traditional college programs. However, these experiences can provide unique opportunities for learning, increase student confidence, broaden student perspectives of their chosen profession, and connect students with their environments, professors, and classmates. Because these programs often require a deep commitment from faculty, administrators, and the students, it is sometimes difficult to justify the resources required to successfully implement these courses. This project sought to identify several of the impacts that a field course may have on students, and to summarize these findings into sharable data for potential college and …


How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D. Oct 2025

How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D.

Proceedings of the Recreation Experience Community Network Research Symposium

The COVID-19 pandemic had a profound impact on nature-based recreational activities. Outdoor recreation became popular as an alternative to international travel with less risk of contagion. However, the question remains whether there was an enduring change in the role of natural resources in driving visitors. This study investigates the relevance of recreational waters, particularly lakes and beaches, to changes in patterns of domestic visitors to South Carolina between 2019 and 2023. All counties showed growth in recreational visitors, as well as diversification of visitors. However, the magnitude of the increase showed a significant difference based on geographical factors. Eight coastal …


Lindenwood's New Steward Field Honors A Legacy Of Leadership And Service, Lindenwood University Oct 2025

Lindenwood's New Steward Field Honors A Legacy Of Leadership And Service, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Higher Education Cybersecurity: A Vulnerability Assessment Of The U.S. South’S Institutional Websites, Zachary W. Taylor, Vivi Vo Oct 2025

Higher Education Cybersecurity: A Vulnerability Assessment Of The U.S. South’S Institutional Websites, Zachary W. Taylor, Vivi Vo

Journal of Cybersecurity Education, Research and Practice

As technology continues to advance, it is critical to understand how higher education institutions protect digital information of their stakeholders including students, faculty, and staff through cybersecurity measures. Although conceptual research has articulated various aspects of cybersecurity, no empirical research has explored the cybersecurity of higher education (.edu) websites through a vulnerability scan of these websites via an open PortScan and analysis. To fill a critical gap in the literature, this study conducted a vulnerability scan and open PortScan and analysis of all higher education websites in three of the lowest-income states in the United States: Louisiana (n=112), Mississippi (n=52), …


Understanding Film Tax Credits In Nevada And Nationally, Michael J. Brown, David F. Damore, William E. Brown Jr. Oct 2025

Understanding Film Tax Credits In Nevada And Nationally, Michael J. Brown, David F. Damore, William E. Brown Jr.

Policy Briefs and Reports

This policy primer provides an overview of Nevada’s transferable tax credit program for film and other productions and reviews articles, reports, audits, and studies of film tax credits as a tool for economic development in the United States. This review considers a significant body of work analyzing the use of film tax credits in support of economic development. Studies and state audits often show that because film tax credits do not create the number and quality of full-time jobs necessary to merit their costs and do little to stimulate other related industries, they are a poor financial choice for state …


High Turnover On The Menu - Understanding Post-Covid Employee Retention Rates Within Public Assembly Venues In New York City, Liberty University Oct 2025

High Turnover On The Menu - Understanding Post-Covid Employee Retention Rates Within Public Assembly Venues In New York City, Liberty University

Sport Leadership Summit

This study explores food and beverage employee turnover rates within sport venues in New York City. The topic holds public interest due to the documented correlation between guest satisfaction and employee satisfaction. It is ethical and feasible, focusing on real-world management challenges in the hospitality industry. By narrowing the scope to a specific population, the study aims to provide actionable insights into employee retention in a post-Covid landscape.


Ai In Hospitality - Guest Satisfaction With Humanoid Robot (Aura) At The Las Vegas Sphere, Liberty University Oct 2025

Ai In Hospitality - Guest Satisfaction With Humanoid Robot (Aura) At The Las Vegas Sphere, Liberty University

Sport Leadership Summit

Our topic focuses on guest satisfaction with the increasing use of AI in hospitality. The article “A.I. The Rise of Artificial Intelligence” shows how AI improves guest satisfaction and their overall experience. The Sphere in Las Vegas uses AI heavily in large-scale events, making it an ideal focus. We will use surveys and interviews with guests that could provide insight into satisfaction with AI (Figure 1). The questions we would use only gather opinions, staying within ethical standards. Focusing on one venue keeps the proposal manageable while offering valuable insight into how guests perceive AI in hospitality and tourism.


Balancing Pressure And Support - Examining Burnout And Mental Health In Teenage Athletes, Liberty University Oct 2025

Balancing Pressure And Support - Examining Burnout And Mental Health In Teenage Athletes, Liberty University

Sport Leadership Summit

Analyzing the relationship between coaching styles and athlete burnout. It is an important and interesting topic because over the last few years participation in youth sports has dropped, this is an issue because sports teach valuable lessons. The topic is plausible because it can survey athletes and use that information to help.


Development Pathways In Soccer - A Comparative Study Of U.S. Academies, Ncaa Programs, And European Systems, Liberty University Oct 2025

Development Pathways In Soccer - A Comparative Study Of U.S. Academies, Ncaa Programs, And European Systems, Liberty University

Sport Leadership Summit

This study seeks to compare the soccer development pathways of U.S. youth club academy systems, NCAA collegiate programs, and European youth club academy systems. Along with this, the research aims to identify what creates a factor of success. Additionally, it will focus on what specifically the club and college systems are doing collectively to develop their rosters. This comparison offers value in that it provides cumulative information on the biggest developmental soccer programs in the world. Additionally, it brings to light the differences amongst the pathways to better showcase factors of success and allow for future improvements to be made …


Exploring Fan Engagement Strategies In Ncaa Division I Athletics - A Descriptive Study, Liberty University Oct 2025

Exploring Fan Engagement Strategies In Ncaa Division I Athletics - A Descriptive Study, Liberty University

Sport Leadership Summit

College athletic programs live off the support of their passionate fans. Whether lifelong supporters or casual viewers, these fans help keep programs thriving. Despite strong environments and culture, some schools struggle to maintain fan engagement year after year. This study seeks to understand what top Division I programs do to keep fans engaged through attendance, financial giving, and viewership. The findings aim to address the problem of unengaged fans and help build stronger, more successful athletic programs.


Flipping Commitments - Exploring Factors Behind College Football Recruiting De-Commitments, Liberty University Oct 2025

Flipping Commitments - Exploring Factors Behind College Football Recruiting De-Commitments, Liberty University

Sport Leadership Summit

While recruiting de-commitments are widely reported in the media, there is little scholarly research on their causes and implications. This study will help fill that gap by analyzing the factors influencing de-commitments in Power Four football.


From Snacks To Seats - Examining The Influence Of Concessions On Return Attendance For Liberty University Hockey, Liberty University Oct 2025

From Snacks To Seats - Examining The Influence Of Concessions On Return Attendance For Liberty University Hockey, Liberty University

Sport Leadership Summit

This study will explore the correlation between attendees’ levels of satisfaction with concessions at Liberty University men’s club sports D1 hockey games and their return attendance at future games. The insights derived from this research will inform collegiate hockey programs’ event concessions and attendance practices.