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2025

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Full-Text Articles in Business

Operational Endings, Emotional Impacts: Ethical Considerations When Project Teams Form Attachments To Ai Collaborators, Tom Wise, Sarah M. Dyson, Stephen Onu, John Clark, Joseph Zagerman, Jennifer Williams May 2025

Operational Endings, Emotional Impacts: Ethical Considerations When Project Teams Form Attachments To Ai Collaborators, Tom Wise, Sarah M. Dyson, Stephen Onu, John Clark, Joseph Zagerman, Jennifer Williams

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

The project investigated responses to an AI displaying emotional qualities, such as fear, through a mixed-methods approach. Participants were randomly assigned to one of two scenarios—one featuring an AI coworker and the other a human coworker and evaluated for emotional attachment and loss. Results revealed that professionals exhibited significant emotional responses to the potential "termination" of an AI team member. Qualitative analysis identified eight themes, including emotional responses and termination. Findings suggest that emotionally expressive AI activates psychological processes akin to human relationships, with implications for AI design, workplace dynamics, and ethical considerations surrounding AI termination.


2025-05-23 Message From The President, Morehead State University. Office Of The President. May 2025

2025-05-23 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 May 23, 2025, regarding upcoming events on campus, personnel updates, and summer programs.


Forecasting Turkish Lira Via Combination Of Ann And Econometrics Approaches -An Emerging Market Case Study, Muhammad Asadullah, Nayab Jumani May 2025

Forecasting Turkish Lira Via Combination Of Ann And Econometrics Approaches -An Emerging Market Case Study, Muhammad Asadullah, Nayab Jumani

Business Review

This study aims to forecast the Turkish Lira to US Dollar exchange rate from January 2011 to December 2024, withholding the 2024 data for forecasting. The study utilizes four econometric models (ARIMA, Naïve, exponential smoothing, and NARDL) along with one Artificial Neural Network model (ANN). It heeds the recommendation of Poon and Granger (2003) to combine these models and assess their predictive accuracy using two methods: equal-weights and variance-covariance. The study finds that the combined model outperforms individual models in predicting the exchange rate. The fusion of ANN and NARDL emerges as particularly effective in forecasting the Turkish Lira's performance. …


Case Study & Lessons Learned: Creation And Pilot Of A Regional Small Business Accelerator And Cybersecurity Assessment Program, Stanley Mierzwa, Randall D. Pinkett, Willie Mae Veasey, Debra Price May 2025

Case Study & Lessons Learned: Creation And Pilot Of A Regional Small Business Accelerator And Cybersecurity Assessment Program, Stanley Mierzwa, Randall D. Pinkett, Willie Mae Veasey, Debra Price

Center for Cybersecurity

Startup companies and originated small businesses are an essential aspect of our nation’s economy, contributing to many organizations that aim, in some cases, to become larger enterprises. As a small business is in the mode of sustaining and growth, minimizing cybersecurity and business resilience threats may not be front and center on the minds of these entities. This paper will provide a case study background about a project and effort – the New Jersey Cybersecurity Regional Cluster (NJCRC) - that has contributed significant outreach to New Jersey small businesses to provide free cybersecurity risk assessments to help small businesses prepare …


The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl May 2025

Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich May 2025

Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich

Tax Adviser

No abstract provided.


Tax Clinic, Henry J. Ferrero May 2025

Tax Clinic, Henry J. Ferrero

Tax Adviser

No abstract provided.


Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White May 2025

Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White

Tax Adviser

No abstract provided.


Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud May 2025

Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud

Tax Adviser

No abstract provided.


Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano May 2025

Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano

Tax Adviser

No abstract provided.


Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le May 2025

Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le

Doctoral Dissertations

As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …


The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee May 2025

Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee

Tax Adviser

No abstract provided.


Employee Stock Ownership Trusts: An Update, Paul Lieberman May 2025

Employee Stock Ownership Trusts: An Update, Paul Lieberman

Tax Adviser

No abstract provided.


Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit, John L. Wedick Jr. May 2025

Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit, John L. Wedick Jr.

Tax Adviser

No abstract provided.


Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr. May 2025

Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2025

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer May 2025

Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer

Tax Adviser

No abstract provided.


Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill May 2025

Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Sec. 338 Regulations, Kenneth F. Thomas, Margaret Nolan, American Institute Of Certified Public Accountants.Federal Tax Division. Subcommittee On Taxation Of Corporations May 2025

Washington Report: Tax Division Comments On Sec. 338 Regulations, Kenneth F. Thomas, Margaret Nolan, American Institute Of Certified Public Accountants.Federal Tax Division. Subcommittee On Taxation Of Corporations

Tax Adviser

No abstract provided.


Sloan Doctrine—New Twist In The Partnership Interest Sale/Redemption Question?, Charles K. Moore Jr. May 2025

Sloan Doctrine—New Twist In The Partnership Interest Sale/Redemption Question?, Charles K. Moore Jr.

Tax Adviser

No abstract provided.


Update On Sec. 280a: Home Office And Vacation Home Deductions (Part Ii), Earl F. Davis, Kenneth H. Heller May 2025

Update On Sec. 280a: Home Office And Vacation Home Deductions (Part Ii), Earl F. Davis, Kenneth H. Heller

Tax Adviser

No abstract provided.