Business Commons^™

Examination Of The Irs’S Voluntary Disclosure Policy, Jerome S. Horvitz, Henri L. Tallichet

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Simplified Employee Pensions: The New-Sty!E Ira, Barbara Crooks, James H. Boyd

Tax Adviser

No abstract provided.

Estate Planning: Planning For The Transfer Of A Personal Residence, Thomas M. Porcano

Tax Adviser

No abstract provided.

Common Paymaster Rules Of Secs. 3121(S) And 3306(P): An Analysis Of The Final Regs, Timothy J. Mccormally

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 12, December 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended November 1981

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Aicpa Seeks Repeal Of Imminent Lifo Recapture Provision, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Should The Lessor’S Investment Tax Credit Be Passed Through To The Lessee?, Rolf Auster

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Tax Havens—An Endangered Species?, Charles T. Crawford

Tax Adviser

No abstract provided.

Estate Planning: Estate And Gift Taxation After The ’81 Act: Estate Planning Is Not Dead, Bernard Barnett, David S. Rhine

Tax Adviser

No abstract provided.

Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges

Tax Adviser

No abstract provided.

Tides, Tourists, And Tails: Exploring Human-Wildlife Overlap On The Homer Spit, Alaska, Serena Seiler

Masters Theses & Specialist Projects

Coastal areas present unique challenges for human-wildlife coexistence due to their shared use by people and marine species. The Homer Spit in Homer, AK (59.6481° N, 151.5299° W) is a projection of land into Kachemak Bay on which lodging, restaurants, campgrounds, RV parks, fishing, and a variety of coastal activities exist or occur, especially during the summer months. Two of the most popular nearshore marine mammals that attract visitors are sea otters (Enhydra lutris) and harbor seals (Phoca vitulina). These two species spend time swimming, foraging, and resting around the Spit, potentially resulting in co occurrences with humans. Using a …

Paying The Education Debt: How Community Colleges Can Lead In Restoring Higher Education Access In U.S. Prisons, Tammy Zimmer

Instructional Leadership Abstracts

Discusses paying education debt with respect to how community colleges can lead in restoring higher education access in United States prisons.

"The question is no longer can we provide higher education in prison, it’s will we. For those of us already engaged in this work, the answer is clear. I invite you to join us."

Ua21 What's New, Wku Institutional Equity

WKU Administration Documents

Newsletter created by and about the Office of Institutional Equity.

• Demir, Ena. A Message from the Executive Director
• Training Opportunities: Stay Informed & Engaged
• Understanding Title VI
• Student Accessibility Center Joins the Office of Institutional Equity
• Need Workplace Accommodations?
• Web Accessibility Regulations
• Relevant Information
• Stop Campus Hazing Act
• Meet the Team

Examining Nonprofit Social Service Sector Burnout And Turnover: Trait Mindfulness As A Moderator Of Work-Life Balance And Compassion Fatigue, Melissa L. Brown

Dissertations

Nonprofit burnout and turnover surpass all national industries, specifically in the social services subsector. In contrast to their for-profit counterparts, nonprofit turnover rates remain on the rise. While literature indicates that one of the primary drivers of nonprofit turnover is burnout, more granular research proposes that nonprofit social service employees encounter a distinct form of burnout generated by the exposure to secondary traumatic distress known as compassion fatigue. This study investigated the antecedents of this phenomenon by examining trait mindfulness as a moderator of work-life balance and compassion fatigue among nonprofit social service providers. To sustain a workforce that provides …

Investigating The Use And Acceptance Of Information And Communication Technologies By University Faculty In Liberia And Its Implications To Sub-Saharan Africa, Michael K. Gray

Dissertations

This descriptive, non-experimental, correlational quantitative study examines the relationship between components of the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and Human Capital Development (HCD) in determining the use of Information and Communication Technology (ICT) among university faculty in sub-Saharan Africa (SSA). With the increasing importance of ICT in educational transformation across developing regions like SSA, understanding the underlying factors that influence ICT acceptance is essential for effective policy and implementation strategies. The researcher surveyed 336 university faculty in Liberia using a questionnaire designed to capture perceptions related to TAM constructs (perceived usefulness …

Ua80/1 Agenda, W Club

University Organizations

Agenda of the August 2025 W Club Board of Directors meeting.

Polymathy: The Foundational Source Of Creativity And Innovation., Michael Araki

Electronic Theses and Dissertations

In an era of mounting complexity and a growing need to transcend siloed thinking, this dissertation advances polymathy as a critical yet underexplored construct in the management and behavioral sciences. Polymathy is framed as an expansive approach to the pursuit, development, and application of knowledge, marked by the conjunction of breadth, depth, and integration. Building on a thought lineage that stretches from Ancient Greece through the Renaissance to the present day, this work shows that polymathy is neither a relic of the past nor an achievement reserved for a few—but a mode of being, thinking, and acting in the world …

Engaging In Movement At Work: Exploring Engagement And Physical Activity., Spencer A. Cavan

Electronic Theses and Dissertations

High levels of employee engagement provide organizations competitive advantages such as increased customer satisfaction, profits, and employee productivity. Despite potential benefits, the number of engaged employees is declining and organizations need to find innovative ways to enhance engagement. Emerging evidence suggests workplace physical activity may generate organizational benefits extending beyond health improvement. Therefore, the purpose of this study was to investigate perceptions of engagement among employees participating in a physical activity intervention at work. A qualitative design, guided by phenomenology, examined perceptions of workplace physical activity and perceived levels of engagement, as well as constraints related to involvement among university …

Fixed Income Fund Report, August 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Equity Fund Monthly Report, August 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

New Dentist News (August 2025), Ada Committee On The New Dentist

New Dentist News

New Dentist News offers timely information on scientific, social, educational, political and economic developments affecting new dentists. This collection is historical and items may not reflect current standards. For up-to-date information contact the ADA. The New Dentist News was alternately titled ADA Lifeline, 1997-June 2001.

The “Sweetest Sounding” Words Of Civil Rights: A Labor Origin Story Of The “Right To Work”, Thomas A. Castillo

History

This essay revisits the idea of “right to work” by offering historical context of Florida’s passage of its 1944 right to work constitutional amendment. A brief overview of the history of the term right to work and its contested nature indicates how the phrase likely led to confusion especially in the arena of political economy. A close evaluation of the amendment and its incongruent nature reveals the intent of its proponents was to deceive voters with the “sweetest sounding” words of civil rights while weakening their ability to organize labor unions. The history of safeguarding the free market entailed disciplining …

Two Essays On The Role Of Anthropomorphism In Consumer Behavior, Faegheh (Faa) Taheran

Theses and Dissertations in Business Administration

The first essay of this dissertation investigates the contradictory findings on the relationship between anthropomorphism and self-control by focusing on how everyday anthropomorphized objects, rather than the products being used for consumption, influence consumer behavior. While previous studies have shown that using anthropomorphized products may decrease consumers’ self-control, this paper examines how unrelated [to consumption] anthropomorphized objects in a consumer’s environment—such as a water bottle with a humanlike face—can evoke a sense of social presence, increasing consumers’ perceptions that they are being negatively evaluated. Drawing on mind perception theory, I propose that this fear of negative evaluation can enhance self-control. …

Commodity Diversification, Technological Innovation, And Market Dynamics: Insights Into Beef Cattle Production And Feeder Cattle Basis In The United States, Nik Berg

All Theses

The beef cattle industry plays an important role in the agricultural economy, contributing to both domestic food supply and global trade. The United States is one of the world's largest producers of beef, with production systems varying widely across regions largely due to differences in available resources and market structures. Market conditions, technological advancements, and policy interventions shape the way producers operate, making research into these factors essential for both industry stakeholders and policymakers.

Producers are continuously adapting to changing economic conditions, environmental challenges, and evolving consumer preferences. By analyzing these factors, researchers can provide insights to support informed decision-making …

Two Essays On Index-Based Risk Management In U.S. Rangeland And Livestock Production, Wajdi Belgacem

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

This dissertation investigates two distinct but complementary dimensions of risk management in United States rangeland agriculture. Essay 1 measures spatial variation in basis risk within the Pasture, Rangeland, and Forage (PRF) rainfall-index program for 176 Nebraska grid cells (1988–2023). By linking official NOAA rainfall indices with 30-m Rangeland Analysis Platform biomass estimates, we find rainfall–forage correlations that peak at 0.45 but display pronounced heterogeneity. The probability that neither insured interval triggers during an actual forage loss averages 12%, rising to nearly 30% in several Sandhills cells, whereas optimally pairing late-spring and summer intervals reduces complete misses below 10%. These results …