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2025

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Full-Text Articles in Business

Confucian Virtue Ethics And Tourists’ Response To Spiritual Destinations: Ho Chi Minh City, An Sor Model Approach, Nguyen Van Si, Vo Duy Minh May 2025

Confucian Virtue Ethics And Tourists’ Response To Spiritual Destinations: Ho Chi Minh City, An Sor Model Approach, Nguyen Van Si, Vo Duy Minh

International Journal of Religious Tourism and Pilgrimage

This study aims to identify key factors that impact tourists’ responses, such as electronic word of mouth, and revisit intention to spiritual destinations. Based on the Stimulus-Organism-Response (S-O-R) framework, this study introduces ritual propriety in Confucian Virtue Ethics as a new ‘stimulus’, along with destination image and tourism facilities. In addition, this study introduces spiritual belief and gratitude as two new ‘organisms’ together with destination attachment. The quantitative analysis of 470 spiritual tourists’ responses in Ho Chi Minh City confirmed that ritual propriety, destination image, and tourism facilities as ‘stimuli’, impact gratitude, spiritual belief, and destination attachment as ‘organisms’, resulting …


Pilgrimage In The 12th Century: From The Ancient Travel Practices To Religious Tourism Routing Practices, Mafalda Martins Nascimento, Luís Mota Figueira May 2025

Pilgrimage In The 12th Century: From The Ancient Travel Practices To Religious Tourism Routing Practices, Mafalda Martins Nascimento, Luís Mota Figueira

International Journal of Religious Tourism and Pilgrimage

Pilgrimages assumed a crucial importance in the Middle Ages and in religious history in general, having always mobilised thousands of people worldwide. Travel in general and movements for religious reasons still assume an extraordinary relevance in the tourist sector, providing an important contribution to regional and local development involving sacred places, creating value and benefiting local populations. Thematic tourism routing is a component of the offer (endogenous resources transformed into attractions), planned from the local (local circuit) to the global (international route).

In this medieval context some religious-military orders assumed a relevant role at a socioeconomic level, whose legacy is …


The Unicorn And Christ – Metamorphosis And Symbology, Luis Mendonça De Carvalho, Francisca Maria Fernandes, Maria Fátima Nunes, Ana Maria Costa, Paula Nozes, Ana Paula Figueira May 2025

The Unicorn And Christ – Metamorphosis And Symbology, Luis Mendonça De Carvalho, Francisca Maria Fernandes, Maria Fátima Nunes, Ana Maria Costa, Paula Nozes, Ana Paula Figueira

International Journal of Religious Tourism and Pilgrimage

The unicorn is a legendary chimaera that, for centuries, has been present in the mindset of Euro-Mediterranean cultures. Although its morphological description changed, tradition identifies it as an animal like a horse, albeit smaller and with a spiralling horn on its head pointing forward. The unicorn has been known since Antiquity, with references by authors such as Ctesias and Pliny. However, its relevance for medieval Europeans began with the Biblical references to this animal in several Old Testament verses. These verses gave legitimacy to the unicorn, and it was accepted as a tangible animal. During the Middle Ages and early …


Review Of: The Routledge Handbook Of Religious And Spiritual Tourism, By Daniel H. Olsen And Dallen J. Timothy, Bincy Kaluvilla May 2025

Review Of: The Routledge Handbook Of Religious And Spiritual Tourism, By Daniel H. Olsen And Dallen J. Timothy, Bincy Kaluvilla

International Journal of Religious Tourism and Pilgrimage

Book Review of Review of: The Routledge Handbook of Religious and Spiritual Tourism, by Daniel H. Olsen and Dallen J. Timothy. Review by Bincy Baburaj Kaluvilla


The Eyes Of Csr: Creating A Consulting Methodology To Bring Strategic Corporate Social Responsibility Into Established Organizations, Raven V. Brookes-Mcdougall May 2025

The Eyes Of Csr: Creating A Consulting Methodology To Bring Strategic Corporate Social Responsibility Into Established Organizations, Raven V. Brookes-Mcdougall

Student Theses and Dissertations

Corporate Social Responsibility (CSR) has become a crucial aspect of the corporate mindset, driven by the increasing demand for ethical and sustainable practices. Despite the strong business case for its implementation, CSR deployment often lacks strategic direction. This capstone project, titled "The Eyes of CSR: Creating a Consulting Methodology to Bring Strategic Corporate Social Responsibility into Established Organizations," aims to develop a universally applicable framework for integrating CSR into established organizations. This will be achieved through an extensive literature review that explores the multifaceted nature of CSR, including its history, benefits, challenges, criticisms, and various approaches.

The resulting framework emphasizes …


Nebraska Farm Finances In 2024: A Year Of Modest Recovery And Growing Financial Pressure, Tina N. Barrett May 2025

Nebraska Farm Finances In 2024: A Year Of Modest Recovery And Growing Financial Pressure, Tina N. Barrett

Cornhusker Economics

Nebraska Farm Finances in 2024: A Year of Modest Recovery and Growing Financial Pressure by Tina N. Barrett (Cornhusker Economics, May 21, 2025)

Section headers:

Net Income Recovery Falls Short of Historical Highs

Household Spending Steady Amid Income Fluctuations

Rising Debt and Shifting Balance Sheets

Liquidity Pressures Worsen

Interest Costs Add to Financial Strain

Capital Purchases Shift: Less Equipment, More Land

Crop Enterprise Analysis: Losses Mount Despite Input Savings

Crop Enterprise Analysis: Losses Mount Despite Input Savings


Invited Paper: Augmenting Pilgrimage With Ai: Walking The Kumano Kodō Iseji With A Digital Companion, Wayne E. Arnold, John A. Shultz May 2025

Invited Paper: Augmenting Pilgrimage With Ai: Walking The Kumano Kodō Iseji With A Digital Companion, Wayne E. Arnold, John A. Shultz

International Journal of Religious Tourism and Pilgrimage

Can a pilgrimage feel sacred when walking it alongside an artificial intelligence? In early 2025, we set out with a custom-built AI companion to walk the 170km Kumano Kodō Iseji route, exploring how digital tools might reshape one of Japan’s oldest pilgrimage paths. Rather than replacing the traditional experience, the AI deepened it by providing real-time translations, historical context, and even companionship during long stretches of remote trail. This field reflection explores how AI, when thoughtfully programmed and intentionally used, can augment sacred travel without diminishing its meaning. Walking with AI allowed us to engage more fully with the layered …


Religious Festivals: A Niche Celebration To Foster Economic And Socio-Cultural Sustainability, Pooja R, Sathiyabamavathy K Dr May 2025

Religious Festivals: A Niche Celebration To Foster Economic And Socio-Cultural Sustainability, Pooja R, Sathiyabamavathy K Dr

International Journal of Religious Tourism and Pilgrimage

Festivals are a distinct type of celebration and have the potential to boost the economic and socio-cultural aspects of tourism. This case study analysis focuses on the Chithirai festival, a well-known and recognised religious festival in South India that attracts many visitors yearly. The festival is celebrated in Madurai, southern Tamil Nadu, popularly known as India’s cultural capital. The unique Chithirai festival commemorates various narratives from Hindu scriptures, the most notable of which is the celestial wedding of Goddess Meenakshi and Lord Sundareswaran. This article delves into the festival’s economic and socio-cultural contributions and its historical and religious implications. The …


Plastic’S Quiet Role In Defeating Poverty, Vladimir Snurenco May 2025

Plastic’S Quiet Role In Defeating Poverty, Vladimir Snurenco

University Faculty Publications and Creative Works

While often criticized for polluting the planet, plastic has quietly played a vital role in reducing poverty and saving lives. From mosquito nets and syringes to affordable food packaging, plastic makes basic goods and medical care more accessible to the world’s poorest. The article argues that although plastic pollution is real, its benefits for the global poor far outweigh the costs—and that trade-offs must be honestly considered.


The Tax Adviser, Volume 14, Number 2, February 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 2, February 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: Expediting Period And Method Change Requests, Kenneth F. Thomas, William R. Stromsem May 2025

Washington Report: Expediting Period And Method Change Requests, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Payments From Tax Sheltered Annuities, W. Peter Salzarullo, Richard F. Bebee May 2025

Payments From Tax Sheltered Annuities, W. Peter Salzarullo, Richard F. Bebee

Tax Adviser

No abstract provided.


Tax Clinic, Michael S. Wolff May 2025

Tax Clinic, Michael S. Wolff

Tax Adviser

No abstract provided.


Taxation Of Computer Technology, Robert L. Black, Craig E. Reese May 2025

Taxation Of Computer Technology, Robert L. Black, Craig E. Reese

Tax Adviser

No abstract provided.


Estate Planning: Private Annuities And Estate Planning, Thomas M. Porcano May 2025

Estate Planning: Private Annuities And Estate Planning, Thomas M. Porcano

Tax Adviser

No abstract provided.


Taxation Of Annuity Contracts Under Tefra, Gordon O. Perhson Jr., John T. Adney May 2025

Taxation Of Annuity Contracts Under Tefra, Gordon O. Perhson Jr., John T. Adney

Tax Adviser

No abstract provided.


The Impact Of Professional Development On Stem Workforce Job Satisfaction, Organizational Commitment, And Self-Efficacy, John C. Chick, Jeffrey Vance May 2025

The Impact Of Professional Development On Stem Workforce Job Satisfaction, Organizational Commitment, And Self-Efficacy, John C. Chick, Jeffrey Vance

Online Journal for Workforce Education and Development

This mixed-methods study aimed to measure the impact workforce education programs have on STEM professionals’ job satisfaction and organizational commitment, specifically through the level of participation in the continuing education program and employees’ perceived effectiveness of said continuing education program. The findings suggested that participation in PD was significantly negatively associated with both job satisfaction and organizational commitment, indicating that as level of participation in PD increases, typically, both job satisfaction and organizational commitment levels tend to decrease. The results also showed that perceived effectiveness of organizational continuing education practices was significantly positively associated with both organizational commitment and job …


Book Review Of The Power Of Positive Leadership: How And Why Positive Leaders Transform Teams And Organizations And Change The World, Bethany Peppers May 2025

Book Review Of The Power Of Positive Leadership: How And Why Positive Leaders Transform Teams And Organizations And Change The World, Bethany Peppers

Online Journal for Workforce Education and Development

This book review examines the impact a leader has once they set a tone of positivity. It examines the importance of a leader's mindset, as it will be the determination of success for an organization. A single individual has the power to change the culture of an organization to allow for improvement within the organization. This book shows the strategy of positive leadership and how it can create a transformative workplace.


The Tax Adviser, Volume 15, Number 12, December 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 12, December 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 14, Number 1, January 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 1, January 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended December 1982, American Institute Of Certified Public Accountants May 2025

Subject Index 12 Months Ended December 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index 12 Months Ended December 1982, American Institute Of Certified Public Accountants May 2025

Author Index 12 Months Ended December 1982, 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.


Life Insurance Company Taxation: Prospects For Change, Gary M. Winkle May 2025

Life Insurance Company Taxation: Prospects For Change, Gary M. Winkle

Tax Adviser

No abstract provided.


Washington Report: Tax Education: A Clinical Approach, Leslie S. Shapiro May 2025

Washington Report: Tax Education: A Clinical Approach, Leslie S. Shapiro

Tax Adviser

No abstract provided.


Shared Equity Arrangements—The Tax Consequences For The Lender And Borrower, William E. Lazzeri, Kevin Dean May 2025

Shared Equity Arrangements—The Tax Consequences For The Lender And Borrower, William E. Lazzeri, Kevin Dean

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss May 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.