Business Commons^™

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Washington Report: Tax “Reform” Rides Again, Or Lopping Off Everyone’S “Loopholes”, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Estate Tax Marital Deduction: Pitfalls, Problems And Planning, Norman R. Milefsky

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.

Political Contributions Now Provide Tax Benefits, Robert Feinschreiber

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston

Tax Adviser

No abstract provided.

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago

Tax Adviser

No abstract provided.

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.

Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng

Tax Adviser

No abstract provided.

Some Practical Applications Of The New Disc Provisions, Walter A. Slowinski

Tax Adviser

No abstract provided.

Paper Straws At Usd, Rodrigo J. Mor Gimeno

Sustainable Supply Chain Management

This learning journal reflects my experience throughout the semester learning about sustainability, climate change, and supply chains. Through class discussions, documentaries, and assignments, I explored topics such as carbon footprint, circular economy, ethics, and life cycle analysis. The paper on plastic straws and the group life cycle project helped me understand how everyday products have environmental, social, and economic impacts, and how consumer choices and global systems are strongly connected.

Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim

Health, Exercise, and Sports Sciences ETDs

This study developed a prediction model of judicial outcomes in fitness exercise-related injury lawsuits to identify key factors influencing fitness centers’ success in litigation. Using 209 U.S. court cases from Westlaw, Phase One employed text mining and content analysis to identify legal variables. Phase Two applied descriptive statistics and multiple logistic regression to evaluate the combined influence of these variables on judicial outcomes. For the multiple logistic regression analysis, the sample size was reduced to 184 cases after excluding 25 remanded cases.

Results showed that victim behavior, hazardous facility conditions, and enforceable waivers or exculpatory clause defenses significantly predicted judicial …

Do Stakeholders Benefit From Green Bonds Denominated In Euro? Evidence From Global Greenium, Piotr Jaworski

Journal of Banking and Financial Economics

The aim of this paper is to estimate the greenium in the financial debt market, calculated as the difference between the yield of green bonds and conventional bonds with the same type of with respect to euro-denominated bonds, type of the debt security, type of issuers, and maturity. The hypothesis is The greenium for the euro-denominated bonds does exist. For the analysis, yield curves for green bonds and conventional bonds were built. It employed the yield curve methodology proposed by Nelson Siegel Svensson. Statistical tests on greenium were also prepared. Daily data were collected from the Refinitiv Eikon database, covering …

The Box Office Keeps Disappointing. Indie Movie Theaters Keep Selling Tickets Anyway., Ella Feldman

Capstones

It’s been a tough five years at the box office, which has yet to recover from the impact of COVID-19 and the explosion of streaming options. But across the country, independent movie theaters have managed to buck the trend, according to industry data and interviews with theater operators. This feature story explores how indie cinemas have staged their post-pandemic comebacks.

Boeing Turns It Around, How A Change In Leadership Impacted An Industry, Fenix Suriel

Capstones

Boeing’s post McDonnell Douglas merger saw a shift from engineering-led decision-making to shareholder-driven priorities. This change is at the root of major safety failures, production issues, and ripple effects across the aviation labor market and supply chain. The appointment of CEO Kelly Ortberg, an engineer with deep aerospace experience, marked a turning point as he emphasized safety, transparency, training, and cultural reform, including mandatory safety systems and stricter competency standards. Boeing has shown signs of recovery through improved earnings, rising stock value, renewed FAA trust, and increased industry confidence. Though the company has not fully regained its pre-pandemic standing, experts …

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Kentucky Law Journal

No abstract provided.

How Organizational Characteristics Influence The Choice Of Performance Measures: A Large-Scale Empirical Study, Ravi Kathuria, Lorenzo Lucianetti

Business Faculty Articles and Research

Despite the growing emphasis on performance measurement, empirical evidence linking the selection of performance measures to distinct organizational characteristics remains limited. Moreover, practical guidance on selecting appropriate performance measures for different organizational contexts is often ambiguous or absent. This study addresses these gaps through a large-scale empirical analysis of 372 organizations across diverse industry sectors. It provides validation for the hypothesized contingency effects of various organizational characteristics—such as size, structure, and global exposure—on performance measurement choices. The findings support our contention that no single performance measure is universally optimal; rather, the suitability of specific measures depends on the organization’s contextual …

Spec Ops Tools Point Of Sale (Pos) Data Insights, Liam Mcgovern

Business Analytics Student Projects and Publications

No abstract provided.

Solving Work Place Challenges With Agentic Solutions, Trevor J. Masse

Business Analytics Student Projects and Publications

No abstract provided.

Models Of Funding Research And Development Infrastructure In Poland, Marcin Kardas

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The aim of this article is to identify and analyse the basic models of funding research and development infrastructure, as well as the challenges associated with them.

Methodology: The research methods used include interdisciplinary literature studies (economics, law, management), regulations and reports, as well as interviews with stakeholders.

Results: Four models for financing R&D infrastructures embedded in the state aid regime were identified: scientific, mixed, experimental, and economic. National experiences with their application were discussed. Their characteristics, challenges, and risks were presented. Discrepancies in terminology were noted, and directions for their interpretation were suggested.

Research limitations/implications …

The Safety Net And The Gig Economy: Policy Attitudes And Political Participation, Juhyun Bae, Jake Haselswerdt

School of Political Science, Public Affairs, Legal and Security Studies Faculty Publications

The emergence of the so-called gig economy has reshaped the labor market and, potentially, the politics of the safety net. Much of the American welfare state is based on a traditional model of employment, excluding most gig workers from benefits like subsidized employer-provided health insurance and unemployment insurance. Despite these trends, there is little research on how these changes might affect politics. Are gig workers likely to become a relevant constituency on social welfare and other issues? To address this, we conducted a unique online survey examining policy attitudes and political behaviors among gig workers compared with traditional workers. Our …

Finding The Best Funders For Nonprofit Programs And Permanent Positions, Blair G. Helsing

Master's Projects and Capstones

As nonprofits seek to financially sustain their permanent client-serving programs and staff positions, the ability to engage financial sponsors adds predictability and assurance that these programs and positions can exist into the future. At times these sponsorships allow for governance improvements or service innovations that otherwise wouldn’t be possible.

Recruiting sponsors beyond a single event requires strategies different from (for example) prize donations to a gala, or a one-day event “tiered” sponsorship offering, and sometimes different from most grant applications. To achieve funding of ongoing programs and positions over multiple budget cycles, a deeper relationship must be cultivated by the …