Business Commons^™

Estate Planning: The Taxation And Timing Of Trust And Estate Distributions, Bernard Barnett

Tax Adviser

No abstract provided.

Foreign Branch Incorporations: Does Bliss Dairy Warrant A Reexamination Of Hershey Foods?, Robert Willens

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Washington Report: Tax Division Evaluates Alternative Tax Systems, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Lastarmco: Which Comes First, The Dividends Received Deduction Or The Percentage Depletion Deduction?, Julie H. Collins, John L. Kramer

Tax Adviser

No abstract provided.

Irs Viewpoint: Irs Implements Major Changes In The Federal Tax Deposit Program, Roscoe L. Egger Jr.

Tax Adviser

No abstract provided.

Reorganization May Be Beneficial In Selling Insurance Company Corporate Shell, Michael D. Mullaney, Gregory L. Stephenson

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero

Tax Adviser

No abstract provided.

Tax Planning And Pit Falls Of The Dra’S In-Kind Property Distribution Rules, Rodger A. Bolling

Tax Adviser

No abstract provided.

Federal Income Tax Considerations For Community Associations, Meyer M. Saltzman

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 11, November 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Debt Or Equity? Recent Pronouncements Clarify Status Of Convertible Debentures, Robert Willens

Tax Adviser

No abstract provided.

Estate Planning Considerations For Nonresident Aliens, A. Finley Schuldenfrei, Elwood V. Stark Jr., Judith Hankin Cline

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Qualified Plans Need Revision To Comply With The Rea, Labh S. Hira

Tax Adviser

No abstract provided.

Gift-Leaseback Of Property Revisited, Edward J. Schnee, William D. Samson

Tax Adviser

No abstract provided.

Bankruptcy Unveiled: A Comparative Analysis Of Risk Factors In Small Vs. Large-Scale Businesses, Andrew Miller

Undergraduate Theses and Capstone Projects

This paper aims to identify the causes of small business bankruptcy and compare them to those of large business bankruptcy. The information gathered was taken from previous studies on bankruptcy and then used to compare the different reasons why small and large businesses file for bankruptcy each year. I am looking into whether or not the causes of bankruptcy differ based on a company’s size. While researching, I found no articles comparing small and large companies, so this study will incorporate the small and the large business factors together to help small business owners, people interested in bankruptcy, and large …

The Impact Of The Changes In Nafta On Automobile Manufacturing Between The United States And Mexico, Haleigh Casey

Undergraduate Theses and Capstone Projects

In this paper, I am analyzing how the North Atlantic Free Trade Agreement (NAFTA) and the United States Mexico Canada Agreement (USMCA) affect the automobile manufacturing industry, with a focus on Mexico and the United States. In order to determine the impact realized on the company level I compiled the cost of revenue data for Ford five years pre and post each agreement. Then, I used the data and ran a regression to see if a correlation presented itself between the agreements’ ratification and company performance. The results of my study indicate that both trade agreements increased the cost of …

Building Up Borders: Political Framing And Anti-Immigration Attitudes In Hungary And The United States, Jacobsen Gamble

Undergraduate Theses and Capstone Projects

In the Summer of 2015, the European Union was faced with an unprecedented immigration crisis. In response, Prime Minister Viktor Orbán unleashed a vigorous anti-immigration campaign, focusing on the cultural, security, and economic threats that Hungary would be burdened with. This was done through negative political framing, via Orbán’s speech acts, the governing Fidesz-KDNP’s political propaganda, and the government’s control of the media. Furthermore, since 2016, the United States has experienced its own issues with immigration. This topic became and has remained one of the most salient throughout Donald Trump’s three presidential campaigns. Like Orbán, Trump has used negative political …

F1'S Marketing Drive: Cracking The Code To Capturing The U.S. Market, Matt Fox

Undergraduate Theses and Capstone Projects

Formula 1 (F1) has historically faced challenges establishing itself in the American sports market dominated by NASCAR and IndyCar. F1 has been long perceived as a European-centric sport, which has led to struggles with inconsistent U.S.-based Grand Prix events, premium ticket pricing, and a lack of American drivers. Liberty Media's acquisition in 2017 marked a turning point, introducing innovative marketing strategies like digital engagement, new U.S. events, and the Netflix series "Drive to Survive." These efforts have driven tremendous growth, with increased viewership and attendance for U.S. fans. However, while F1 averages 1.1 million U.S. viewers per race, this remains …

Exploring A Holistic Conceptualization Of Destructive Leadership: Perspectives From The Lived Experiences Of Latino Law Enforcement Command Staff Officers, Carmelin Rivera

Dissertations

Recently, there has been an increased interest in destructive leadership or what is characterized as the dark side of leadership. There is, in fact, no consensus in the literature about the definition of destructive leadership, and this murkiness has led to two somewhat different approaches to understanding this phenomenon: 1) a leader-centric approach that emphasizes the bad behaviors and traits of so-called toxic leaders and 2) a much broader, holistic approach, often discussed as the toxic triangle (Padilla et al., 2007), that focuses on how destructive leadership is co-created by a toxic system of bad leaders and susceptible followers …

Striking The Balance: The Relationship Between Government Funding And Nonprofit Financial Health, Mehrnoush Jamshidi

Dissertations

ABSTRACT

The nonprofit sector plays a vital role in society, partnering with the government to provide essential services across various fields, including education, healthcare, social services, arts and culture, and environmental protection. Salamon (1987) highlighted the cooperative relationship between nonprofits and the government, where nonprofits contribute expertise and community-based knowledge, while the government offers financial stability. Through this partnership, the government helps address “voluntary failures,” such as philanthropic insufficiency, particularism, and paternalism, which can limit a nonprofit’s ability to serve the public effectively. Given this close working relationship, understanding the financial health of nonprofits is crucial for ensuring …

Restricted Access: Structural Gatekeeping And The Black Student Experience In Accounting Education, Richard W. Hurt Iii

Dissertations

This study explores the experiences of Black accountants as they reflect on their memories of the pipeline to their profession and the affective dimensions of their educational experiences as accounting majors in college. Grounding into Unapologetic Black Inquiry (UBI), a framework rooted in critical race theory, this investigation integrates narrative inquiry as a tool to capture rich descriptions from participant interviews and written reflections. Furthermore, this descriptive qualitative study explores how the structures and values of accounting education are rooted in a form of professionalism that prioritizes technical proficiencies over cultural knowledge, thus ignoring community forms of assets related to …

From Bystanders To Upstanders: A Multi-Level Strategy To Combat Human Trafficking In Hospitality, Aili Wu, Wei Wei, Lu Zhang

ICHRIE Research Reports

Human trafficking, a prevalent hidden crime, continues to be a pressing concern in the hospitality industry. However, the effectiveness of existing anti-human trafficking programs in improving employee response behaviors remains unknown. This report evaluates the effectiveness of training messages to capture hospitality employees’ attention, facilitating empathy and willingness to help the victims. It further explores the facilitators and barriers influencing employees’ responses to human trafficking after training. The findings from this report provide a practical guide for hospitality practitioners to develop and refine ongoing training programs, strengthening employees’ commitment to combating human trafficking. Beyond general training, this report offers a …

Examination Of The Interaction Of Tourism Seasonality, Hospitality Enterprise Size, And Patronage Rate In Visitor Flow Dynamics In Kisumu Region, Kenya., Destaings N. Nyongesa, Mathias M. Amata, Samuel Irungu

ICHRIE Research Reports

Tourism seasonality has significantly impacted hospitality enterprises' financial stability and operational efficiency. However, its interaction with enterprise size and patronage rate remains underexplored, particularly in urban destinations such as Kisumu Region, Kenya. This study examines how tourism seasonality, hospitality enterprise size, and patronage rate influence visitor flow dynamics. A mixed-methods research design was adopted; the study integrated quantitative analysis of visitor numbers with qualitative insights from key industry stakeholders. Results indicate that Seasonality significantly affects visitor numbers, with larger enterprises exhibiting more pronounced seasonal fluctuations than smaller ones. However, patronage rates do not significantly moderate these trends, suggesting that customer …

The State Of Municipal Scale Highest Use Urban Wood Reclamation Projects, Bradley C. Almond

Graduate Liberal Studies Theses and Dissertations

Millions of urban trees are downed annually for various reasons, such as storms, disease, or development. We are all witnesses to the loss of trees as we see the piles of woody waste assembled on the curbside, ready for public works pickup. Today, most urban wood waste ends up in landfills, mulching/chipping facilities, or firewood production. Each of these alternatives results in the release of sequestered carbon back into the atmosphere.

The initial research led to successful diversion from landfills to mulch and firewood operations. Then, the research shifted to converting urban wood waste for its best use, which outlined …

Risky Business For The Almighty Roi: Alternative Assets In Higher Education Endowments, Clayton Ellis

Education Policy and Leadership Theses and Dissertations

Higher education institutions (HEI) are heavily reliant on alternative revenue streams to mitigate rising operational costs. One alternative revenue source is the endowment, an aggegation of assets invested to support the institutional objectives of an HEI through generated income. Before the 21^st century, institutions have typically sought after more conservative investment strategies via traditional asset classes like bonds and equities. The growing financial obligations to educate students has led endowment managers to make a shift in their investment strategies towards alternative assets classes – private equity, venture capital, secondaries – in order to gain advantage in generating alpha (α) …