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2025

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Full-Text Articles in Business

Food Delivery Robots On College Campuses: Understanding Consumer Perceptions And Value Dimensions, Hayeon (Hailey) Choi, Hyun-Woo (David) Joung, Eun-Kyong (Cindy) Choi May 2025

Food Delivery Robots On College Campuses: Understanding Consumer Perceptions And Value Dimensions, Hayeon (Hailey) Choi, Hyun-Woo (David) Joung, Eun-Kyong (Cindy) Choi

ICHRIE Research Reports

The integration of autonomous delivery robots in the foodservice industry offers a promising innovation for enhancing delivery efficiency. College campuses, with their controlled environments and predictable layouts, serve as optimal testing grounds for these robots. This study examines the multifaceted values influencing the adoption and perception of food delivery robots on college campuses, providing insights for industry stakeholders. Findings indicate that functional and emotional values play the most significant role in shaping consumer perceptions, followed by price, novelty, and social values. However, preferences vary based on gender and role (students and faculty/staff), highlighting the need for targeted marketing strategies. These …


Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants May 2025

Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Preservation And Tax Benefits, D. Larry Crumbley, Anthony Billings May 2025

Preservation And Tax Benefits, D. Larry Crumbley, Anthony Billings

Tax Adviser

No abstract provided.


Tax Clinic, Daniel F. Kruger May 2025

Tax Clinic, Daniel F. Kruger

Tax Adviser

No abstract provided.


Trade Or Business Requirement Under Sec. 174 After Green, Gregory V. Gadarian, James H. Dezart May 2025

Trade Or Business Requirement Under Sec. 174 After Green, Gregory V. Gadarian, James H. Dezart

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Sec. 1231 And Involuntary Conversions After The Dra, Kenneth E. Anderson May 2025

Sec. 1231 And Involuntary Conversions After The Dra, Kenneth E. Anderson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 5, May 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 5, May 1985, 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, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Employee Benefits Under The Dra (Part Ii), Thomas G. Tracy, Deborah Walker May 2025

Employee Benefits Under The Dra (Part Ii), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.


Tax Clinic, Stuart R. Josephs May 2025

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.


Individual Retirement Accounts: An Update After The Dra, Labh S. Hira, Robert D. Swanson May 2025

Individual Retirement Accounts: An Update After The Dra, Labh S. Hira, Robert D. Swanson

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Tax Planning For Business Or Employment Use Of An Automobile After The Dra, Anthony P. Curatola, Michael J.R. Hoffman May 2025

Tax Planning For Business Or Employment Use Of An Automobile After The Dra, Anthony P. Curatola, Michael J.R. Hoffman

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 4, April 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 4, April 1985, 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, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila May 2025

Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila

Tax Adviser

No abstract provided.


Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren May 2025

Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren

Tax Adviser

No abstract provided.


Tax Clinic, Norman R. Milefsky May 2025

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.


Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky May 2025

Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky

Tax Adviser

No abstract provided.


Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker May 2025

Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.


The Ethics Of Insider Trading, Miles Morgan May 2025

The Ethics Of Insider Trading, Miles Morgan

Global Tides

In business ethics, insider trading has gone untouched by scholars, as the consensus is that insider trading is morally indefensible, however, questions have emerged regarding the moral responsibility of insiders. This paper engages with Analyzing Insider Trading from the Perspectives of Utilitarian Ethics and Rights Theory by Robert McGee to evaluate the relationship between applied ethics and insider trading. A satisfactory anti-insider trading account must be able to economically or philosophically explain why insider trading is morally wrong. The assumption that this is impossible may be due to a misunderstanding of how we decide what morality is or how economic …


Ada News - 05/05/2025, American Dental Association, Publishing Division May 2025

Ada News - 05/05/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.


May 2025 Commencement, Lindenwood University May 2025

May 2025 Commencement, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Recent U.S. Government Policy Literature On Critical And Strategic Minerals, Bert Chapman May 2025

Recent U.S. Government Policy Literature On Critical And Strategic Minerals, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Critical and strategic minerals have become increasingly important in U.S. government civilian and military policymaking in recent years. This is demonstrated by the heavy use of such minerals in many critical civilian and military infrastructures. This work will discuss how this subject has been addressed in laws, presidential documents, and works by government agencies along with congressional oversight committees and support agencies. It will stress how the United States is heavily dependent on strategic minerals from adversarial foreign countries such as China and will examine U.S. efforts to increase its ability to produce such materials in the United States by …


Influence Of Socioeconomic Status On Access To And Success Within The Dance Industry, Stephanie C. Mihali May 2025

Influence Of Socioeconomic Status On Access To And Success Within The Dance Industry, Stephanie C. Mihali

Honors College Theses

The following thesis examines how socioeconomic factors, specifically location, education, income, and social capital, affect access to and success within the dance industry in the United States. While talent is viewed as the primary driver of success in dance, this research reveals that structural inequities shape career opportunities and outcomes for dancers. The study was prompted by a lack of critical discourse around socioeconomic barriers in the field of dance. Through a combination of survey data and secondary analysis of historical research, the study highlights how those from higher-income families and urban areas benefit from greater access to training, resources, …


Eat The Rich? Eat The Poor: The Growing Disparity Between Corporate Greed, Ceo Pay, And Minimum Wage Stagnation, Kayla D. Ocallaghan, Uzoamaka Anakwe May 2025

Eat The Rich? Eat The Poor: The Growing Disparity Between Corporate Greed, Ceo Pay, And Minimum Wage Stagnation, Kayla D. Ocallaghan, Uzoamaka Anakwe

Honors College Theses

This paper analyzes the CEO to minimum wage compensation ratio between 2010-2023 in the United States. By assessing reported compensation of 30 certain disciplined U.S. publicly traded companies in the 2023 Fortune 500 and with total compensation for CEOs disclosed through the Securities and Exchange Commission (SEC) filings (DEF 14A), a comparative ratio and significance study adjusted for inflation occurs. While average CEO compensation remained consistent in real value, the average CEO to minimum wage compensation ratio was above 1,000:1 for a majority of the companies and over 2,000:1 for a select few by 2023. These results indicate that the …


Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson May 2025

Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson

Walden Dissertations and Doctoral Studies

The absence of business tax planning strategies can lead to a higher tax burden. Business owners are concerned because a higher tax burden may result in lower after-tax earnings and reduced cash flow. Grounded in the PESTLE analysis framework, the purpose of this qualitative pragmatic inquiry study was to explore successful strategies that business leaders use to balance tax planning with profitability. The participants were eight small business owners located in the southwest United States who actively engaged in tax planning. Data were collected using semistructured interviews and a review of publicly available documents. Through thematic analysis, nine themes were …