Business Commons^™

Subject Index, 12 Months Ended December 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Irs Access To Accountants’ Workpapers: The Coopers & Lybrand Case, William T. Barnes

Tax Adviser

No abstract provided.

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.

Pension Reform Act Of 1974: Taxation Of Distributions, Douglas M. Cain, R. Michael Sanchez, Constance L. Hauver, James F. Wood

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Estate Planning: Resolving Close Corporation Stock Values In Irs Proceedings, Bernard Barnett

Tax Adviser

No abstract provided.

Installment Sales-Problems, Pitfalls, Planning Opportunities, David O. Shapiro

Tax Adviser

No abstract provided.

Planning A Sec. 303 Redemption, Lionel Chan

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended November 1973; Author Index—12 Months Ended November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Building From Within: Hr And Leadership As Strategic Resources In Micro And Small Business Growth Across Generations And Partnerships, Angelia Mathews Payne

USF Tampa Graduate Theses and Dissertations

Micro and small businesses (MSBs) with 1-19 employees represent 99.9% of all U.S. private sector businesses and contribute nearly $4 trillion to the Gross Domestic Product (GDP), yet academic research on their internal growth strategies remains limited. This study examines how human resources (HR) and leadership function as strategic resources for growth across successive generations and partnerships in MSBs, addressing a critical gap in understanding how these internal capabilities create competitive advantages in resource-constrained environments.

Grounded in Resource-Based View (RBV) theory, this research investigated how HR and leadership capabilities meet the criteria for strategic resources—being valuable, rare, inimitable, and non-substitutable …

Analysing Visitor Perceptions Of Storytelling: The Eileen Gray Exhibition, National Museum Of Ireland, Dublin, Keeva Burns, Jacqui Doyle

International Journal of Tour Guiding and Visitor Attraction Research

Eileen Gray is widely regarded as a pioneer of twentieth century interior and furniture design. An exhibition of her work is on display in the National Museum of Ireland, Collins Barracks, Dublin. This research aims to shed light on the perceptions and experiences of visitors to the museum. Specifically, the purpose of this study is to provide insights into the quality and standard of the museum storytelling in order to generate recommendations for the enhancement of the current visitor experience. A pragmatic approach is taken, utilising both quantitative and qualitative methods of surveys and participant observation. The findings reveal that …

2025 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Jaime Pedigo, Jennifer Smith, Patty Watson, Heather Wohltman, Amanda Wolf

Programs

Each year, Eastern Illinois University proudly recognizes the outstanding achievements of our faculty in research, creativity, and engagement. This collection of accomplishments reflects the dedication of an engaged faculty committed to excellence and the continual pursuit of knowledge. Many of these successes were made possible through meaningful collaboration with our students, who contribute as co-authors, research assistants, and partners in bringing ideas to life. Some of these professional milestones represent years of effort, demonstrating remarkable persistence and determination. We offer our heartfelt congratulations on this wide range of achievements, which bring distinction to our departments, colleges, and the University as …

Utilizing Ensemble Learning Techniques To Enhance Corn Price Prediction: A Case Study On South Dakota, Youssef Harrath, Jihene Kaabi, Ethan Price

Research & Publications

Predicting crop prices is a complex challenge that farmers must navigate each year, but machine learning algorithms can provide valuable insights to support more informed decision making. In recent years, agricultural price prediction models have made significant advances, with architectures achieving varying degrees of success. However, ensuring the accuracy and reliability of these models remains an ongoing challenge. This research explores the use of stacking, an ensemble learning technique, to enhance the performance of base models in predicting corn prices in many regions of the state of South Dakota in the USA. We propose a hybrid architecture that combines Long …

Enabling Coercive Drivers With Green Supply Chain Management Practices To Gain Performance Nexus Through External Collaboration And Monitoring, Aamir Rashid, Rizwana Rasheed

Publications and Research

Businesses primarily provide products or services, expand operations, and generate profits. However, they frequently disregard the environmental and economic consequences of their actions as they strive for profitability and growth. Consequently, the main objective of this research was to examine the impact of a multifaceted supply chain function on performance. Data were collected from 415 respondents employed in various manufacturing companies within a developing economy. The hypotheses were evaluated using Structural Equation Modeling (SEM) through Smart PLS. The findings discovered that ten of the thirteen hypotheses tested were supported, while three were not. Coercive drivers were observed to significantly influence …

The British Photographic Industry And The Roles Of Women 1840-1920: A Survey, Michael Pritchard

Art Inquiries

This essay surveys the role of women within the British photographic industry to 1920 and attempts to quantify the numbers involved, their roles and how they were perceived by contemporary commentators. In common with so much of nineteenth century arts and sciences women are rarely present having been excluded by legal constraints on wealth and property, from the membership of professional bodies, and by being ignored by the contemporary press, this essay provides substantive numbers emphasising their significance.

The Dark Side Of Synchrony: Investigating Affective Valence As A Moderator Of The Relationship Between Physiological Synchrony And Team Performance, Caroline N. Deal

USF Tampa Graduate Theses and Dissertations

Team processes are severely understudied, likely given their dynamic nature. Physiological synchrony (PS) may provide a solution, as PS provides a proximal, objective measure of team processes. PS is believed to develop through affect contagion, such that team members who catch each other’s emotions are more likely to physiologically synchronize. Extant research has found relationships between PS and performance; however, many questions remain regarding the nature, scope, and directionality of this relationship. I proposed that PS in the context of a positively valenced emotion would be beneficial to team performance, while PS characterized by a negatively valenced emotion would be …

2025-10-22 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on October 22, 2025, regarding upcoming events on campus, homecoming, Board of Regents meeting, academic and personnel calendars, and congratulatory remarks.

Digital Entrepreneurship Is Redefining Entrepreneurship, Llandis G B Barratt-Pugh Prof, Fang Zhao Prof, Yuli Suseno Prof, Janice Redmond A Prof, Peter Standen A Prof

Journal of Business & Entrepreneurship

This paper provides empirical evidence to conceptualize how digital technologies reconfigure entrepreneurship. Taking an inductive theory-building approach, we first examined the extant literature. Our research study utilised case studies and surveys. More than forty extensive interviews were conducted with experienced digital entrepreneurs (DEs). The analysis followed an iterative grounded theory approach. These Australasian findings indicated that a continuum exists as traditional ventures migrate towards digital operations, forming hybrid models that reflect both the characteristics of traditional entrepreneurism and DE. But, while the motivation of DEs and traditional entrepreneurs were similar, their modes of developing products and ventures differed in terms …

The Rise Of E-Commerce And Digital Marketplaces: Implications For Consumer Engagement And Market Efficiency, Fatai Kayode Wahab, Tajudeen Idera Abdulmajeed

Journal of Business & Entrepreneurship

E-commerce and online marketplaces have witnessed remarkable growth over the past twenty years, transforming consumer behaviour and global business practices. This paper examines the factors contributing to the rise of e-commerce, focuses on its implications for consumer behaviour, and the business performance. The study employed a descriptive research design and utilised a survey method to gather data from fifty SMEs operating online businesses in Nigeria. Structured questionnaires were administered to business owners and managers to gain insight into their operational strategies, digital marketing adoption, and perceived challenges facing the e-commerce and online marketplaces in Nigeria. Data were analysed using descriptive …

Exploring The Obstacles And Enablers Of Female Entrepreneurs In Pakistan's Service Sector: A Pathway To Gender Equality, Social Inclusion, And Sustainability, Syed Aamir Alam Rizvi, Dr. Muhammad Azeem Qureshi Associate Professor, Dr. Junaid Ansari Associate Professor

Journal of Business & Entrepreneurship

The research investigates women's motivation, and challenges in business, focusing on gender equality and social inclusion's impact on female entrepreneurs in the service industry. This is qualitative research. Phenomenology served as the research design. The semi-structured interviews were employed for interviews from eighteen entrepreneurs after acquiring ethical approval. Thematic analysis was employed as a data analysis approach. Multiple methods assured rigor. The study's outcome addressed several themes, suggesting that Women's entrepreneurship may increase social inclusion, and gender equality, and lessen poverty. Nevertheless, Pakistani women entrepreneurs experience hurdles such as social and cultural restraints, discrimination, and gender inequities. Despite these hurdles, …

Judy Love: The Copreneurial Journey Of The Love’S Travel Stops, Stephanie Metts, Rhonda Richards, Carol Sullivan, Liz V. Whitlow

Journal of Business & Entrepreneurship

This research provides information related to a high-profile, successful copreneurial venture. Judy Love came from humble beginnings and she, along with her copreneur husband Tom, built a multi-billion-dollar company.

Contributing to their success were a shared vision, mutual support, responsible leadership, and the integration of ethics and philanthropy into their business model. Studying a long-standing example like Love’s Travel Stops gives insight into what drove the organization’s success and survival. It also illustrates how personal values can shape corporate culture and have a positive community impact, and it offers a model for successful copreneurship.

Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri

Communications of the IIMA

ABSTRACT
The rapid advancement of Artificial Intelligence (AI) is transforming the global workforce, presenting both opportunities and challenges for leadership development, particularly for women. As AI automates routine tasks and redefines skill requirements, there is a growing demand for uniquely human capabilities such as emotional intelligence, creativity, and strategic thinking, qualities that are inherently strong and often highly associated with women. Research indicates that women typically score higher in emotional intelligence, particularly in areas such as empathy and relationship management, which are critical for effective leadership (Goleman, 2020). Furthermore, studies by McKinsey & Company (2022) highlight that gender-diverse leadership teams, …

Beyond The Classroom: Competition Competency Creates Cybersecurity Careers (5cs), Dan Manson, Morgan A. Zantua, Zoe L. Fowler

Communications of the IIMA

ABSTRACT

The demand for cybersecurity talent appears to be constantly growing^[1], but the statistics can be illusory. According to Wages and Employment Trends in ONET On-Line^[2] cybersecurity job openings are ranked as having a Bright Outlook, and on May 1 2025 Cyberseek listed 450,000 US job openings out of a workforce of 1.25 million. However, most entry-level cybersecurity jobs require several years of experience resulting in a mismatch between supply and demand. Despite a “hot job market”, recently minted cybersecurity college graduates without experience have a hard time securing their first “entry-level” because they don’t meet the …

Responsible Ai: Applications And Ethical Considerations, Emuesiri Oduaran, Skye Ese Oduaran

Communications of the IIMA

As artificial intelligence (AI) rapidly transforms industries and societies, its applications present both immense opportunities and significant ethical challenges. This paper explores the concept of Responsible AI, emphasizing the importance of integrating ethical considerations into AI development and deployment. It examines a range of AI applications, from healthcare and finance to autonomous systems, highlighting their potential to drive innovation while also raising concerns about bias, privacy, accountability, and job displacement. The paper evaluates the ethical principles that should guide AI design, including transparency, fairness, privacy protection, and human oversight. Furthermore, it critically analyzes the current landscape of AI governance, identifying …

Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf, Walter O. Yodah, Alice S. Mataruse, Never O. Kangara

Communications of the IIMA

Detecting sarcasm in text remains a critical yet challenging task in natural language processing (NLP). Despite significant advances through deep learning, particularly the use of transformer-based architecture like BERT, sarcasm detection models still face challenges in achieving high accuracy. A major limitation lies in their insufficient incorporation of contextual awareness, including conversational history, social inter- actions, emotional cues, and cultural factors. To address this, this paper proposes the BERT with Meta-Feature Logistic Regression Fusion (BMLRF) model, which in- tegrates sentence-level embeddings from a pre-trained transformer with meta-features capturing social, emotional, and cultural contexts. The model also leverages multi-turn dialogue history …

Women In The Construction Skilled Trades: Career Progression, Challenges, And Motivational Factors, Richard Hannah, Andrew Parzyck, Andrea Janzen, Amanda Portinari

Engaged Management ReView

Women remain significantly underrepresented in the construction industry, particularly in the skilled trades. Through qualitative exploratory interviews with six women, this study investigates the career trajectories, worksite barriers, and motivational influences shaping women’s experiences in the construction skilled trades. The research is framed using Donald Super’s Life-Span, Life-Space theory and expectancy-value theory (EVT) to explore how career stages and career value affect women’s experiences. Participants described gender bias, limited mentorship, and restricted advancement opportunities as primary challenges. This study highlights the need for industry-led initiatives to increase early exposure to trades, improve mentorship and sponsorship programs, and create structured pathways …

All Roads Lead To Lindenwood For Homecoming 2025, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.