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2025

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Full-Text Articles in Business

The Tax Adviser, Volume 16, Number 4, April 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 16, Number 4, April 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Questions And Answers On Tax Administration (Part I), Kenneth F. Thomas, Roger L. Miller Sep 2025

Washington Report: Questions And Answers On Tax Administration (Part I), Kenneth F. Thomas, Roger L. Miller

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Sep 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Allocation Of Interest Expense For Foreign Branch Banking Operations In The U.S., Charles T. Crawford Sep 2025

Allocation Of Interest Expense For Foreign Branch Banking Operations In The U.S., Charles T. Crawford

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Sep 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Tax Aspects Of The Bankruptcy Reform Act Of 1978, Wendell W. Webster Sep 2025

Tax Aspects Of The Bankruptcy Reform Act Of 1978, Wendell W. Webster

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson Sep 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


1978 Changes Affecting The Taxation Of Deferred Compensation, Retirement Plans, And Fringe Benefits This, Charles V. Fingal Jr. Sep 2025

1978 Changes Affecting The Taxation Of Deferred Compensation, Retirement Plans, And Fringe Benefits This, Charles V. Fingal Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 10, Number 3, March 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 3, March 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended February 1979, American Institute Of Certified Public Accountants Sep 2025

Author Index, 12 Months Ended February 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended February 1979, American Institute Of Certified Public Accountants Sep 2025

Subject Index, 12 Months Ended February 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Sep 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Tax Division Statement On Revised Sec. 274 Question, Kenneth F. Thomas Sep 2025

Washington Report: Tax Division Statement On Revised Sec. 274 Question, Kenneth F. Thomas

Tax Adviser

No abstract provided.


Employee Stock Ownership Trusts: 1978 Developments, Paul Lieberman Sep 2025

Employee Stock Ownership Trusts: 1978 Developments, Paul Lieberman

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson Sep 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Tax Clinic, William R. Sutherland Sep 2025

Tax Clinic, William R. Sutherland

Tax Adviser

No abstract provided.


Tax Planning For Educational Benefits, Joseph L. Boyd, Charles H. Calhoun Sep 2025

Tax Planning For Educational Benefits, Joseph L. Boyd, Charles H. Calhoun

Tax Adviser

No abstract provided.


Final Sec. 83 Regs: Dividends On Restricted Stock As Compensation, Joseph E. Bernstein Sep 2025

Final Sec. 83 Regs: Dividends On Restricted Stock As Compensation, Joseph E. Bernstein

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended January 1979, American Institute Of Certified Public Accountants Sep 2025

Author Index, 12 Months Ended January 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Foreign Tax Credit Regs, Project, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division Sep 2025

Washington Report: Tax Division Comments On Foreign Tax Credit Regs, Project, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Defining Marketing In The Digital Age: An Opportunity To Advance Marketing Thought And Practice, Norman Mafuratidze, Marius Wait, Ilse Struweg Sep 2025

Defining Marketing In The Digital Age: An Opportunity To Advance Marketing Thought And Practice, Norman Mafuratidze, Marius Wait, Ilse Struweg

The Qualitative Report

Our study consolidates and refines diverse marketing definitions that have emerged over six decades to formulate a contemporary definition encapsulating the discipline’s current practices and theoretical advancements. We investigate how diverse conceptualizations of marketing can be synthesized into a modern definition that accurately reflects current practices and theoretical advancements while providing practical guidance. Using qualitative document analysis methodology, we conducted first- and second-cycle coding on existing marketing definitions from academic literature and industry publications, identifying recurring themes through thematic analysis. Our findings reveal that marketing can be effectively conceptualized through the DIVE framework (Dynamism, Interconnectivity, Value co-creation, and Exchange), positioning …


Beyond Opacity: Distributed Ledger Technology As A Catalyst For Carbon Credit Market Integrity, Stanton Heister, Felix Kin Peng Hui, David Ian Wilson, Yaakov Anker Sep 2025

Beyond Opacity: Distributed Ledger Technology As A Catalyst For Carbon Credit Market Integrity, Stanton Heister, Felix Kin Peng Hui, David Ian Wilson, Yaakov Anker

Business Faculty Publications and Presentations

The 2015 Paris Agreement paved the way for the carbon trade economy, which has since evolved but has not attained a substantial magnitude. While carbon credit exchange is a critical mechanism for achieving global climate targets, it faces persistent challenges related to transparency, double-counting, and verification. This paper examines how Distributed Ledger Technology (DLT) can address these limitations by providing immutable transaction records, automated verification through digitally encoded smart contracts, and increased market efficiency. To assess DLT’s strategic potential for leveraging the carbon markets and, more explicitly, whether its implementation can reduce transaction costs and enhance market integrity, three alternative …


The Perceptions And Receptiveness To Responsible Gambling By College Men Who Sports Bet: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan Sep 2025

The Perceptions And Receptiveness To Responsible Gambling By College Men Who Sports Bet: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan

UNLV Gaming Research & Review Journal

Responsible Gambling (RG) includes prevention messages aimed at mitigating harms. Research examining the experiences of college students who sports bet is lacking, hindering efforts to tailor messaging to college students. This qualitative study explored how college men who sports bet perceive and respond to existing RG messages, gathering their feedback on the characteristics of messages they find effective. Online focus groups were conducted with college men who sports bet (N = 12) using a semi-structured interview guide. The discussions were recorded, transcribed, and analyzed using an open coding Thematic Analysis approach. Codes were independently identified and analyzed resulting in …


2025-09-26 Message From The President, Morehead State University. Staff Congress. Sep 2025

2025-09-26 Message From The President, Morehead State University. Staff Congress.

Staff Congress Records

A message sent by the Office of the President to the campus community on September 26, 2025, regarding upcoming events on campus, employee compensation raises, campus tree replacement initiative, and congratulatory remarks.


Artificial Intelligence, Age, And Dynamic Ticket Pricing: A Mixed-Methods Study In Professional Sports, Joshua Greer, Nicholas Zoroya Sep 2025

Artificial Intelligence, Age, And Dynamic Ticket Pricing: A Mixed-Methods Study In Professional Sports, Joshua Greer, Nicholas Zoroya

Global Sport Business Journal

Abstract

This study investigates how age moderates fan perceptions of artificial intelligence (AI) and dynamic ticket pricing (DTP) in professional sports. Using a mixed-method design, data was collected from a self-administered online survey (N = 57) and triangulated with secondary sources, including industry reports and academic literature. Survey participants were divided into four generational cohorts and responses were analyzed across three constructs: perceived fairness, accessibility, and willingness to pay. A one-way ANOVA revealed a statistically significant difference in willingness to pay across age groups, F(3, 53) = 3.41, p = .015, with the most pronounced disparity between the youngest and …


Cricket, Capitalism And Class: From The Village Green To The Cricket Industry, Martin Barrett Sep 2025

Cricket, Capitalism And Class: From The Village Green To The Cricket Industry, Martin Barrett

Global Sport Business Journal

Author Chris McMillan, through Cricket, Capitalism and Class: From the Village Green to the Cricket Industry, provides a definitive and compelling critical sociological investigation of modern cricket’s rise from an English leisure pursuit and role in the expanding capitalism of Empire to today’s multi-billion-dollar cricket industry. This account is constructed through a largely Marxist reading of the sport’s entwining with the processes of capitalism and class. Specifically, class and the class structures reproduced by and through cricket are seen as critical in reproducing a system favorable to both historical and contemporary exploitation and expropriation. As the book transitions from exploring …