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2025

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Full-Text Articles in Business

Washington Report:Accounting For The Investment Tax Credit, Gilbert Simonetti Jr. Dec 2025

Washington Report:Accounting For The Investment Tax Credit, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Working With The Irs: Federal Tax Collection, Harold E. Snyder Dec 2025

Working With The Irs: Federal Tax Collection, Harold E. Snyder

Tax Adviser

No abstract provided.


Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston Dec 2025

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Tax Clinic, Don J. Summa Dec 2025

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.


Managing The Corporate Tax Function, David I. Fisher Dec 2025

Managing The Corporate Tax Function, David I. Fisher

Tax Adviser

No abstract provided.


Irs Developments Concerning Professional Accountants, Johnnie M. Walters Dec 2025

Irs Developments Concerning Professional Accountants, Johnnie M. Walters

Tax Adviser

No abstract provided.


Sustaining People And Planet: A Triple Bottom Line Analysis Of The University Of San Diego’S Initiative To Empower The Community And Climate Through Food Waste Reduction, Iris L. Dao Dec 2025

Sustaining People And Planet: A Triple Bottom Line Analysis Of The University Of San Diego’S Initiative To Empower The Community And Climate Through Food Waste Reduction, Iris L. Dao

Sustainable Supply Chain Management

Every year, 17% of the world’s food supply is wasted by consumers, contributing to 8-10% of global greenhouse gas emissions. When food is unconsumed and disposed of, food waste rots in landfills and open dumps, which is one of the largest contributing factors to the planet’s drastic climate change. As a result, crop yield, growth, and nutrition are negatively impacted, disrupting the food supply chain and food security, while 3.1 billion people cannot afford a healthy diet. College and university campuses are one of the most concentrated generators of food waste due to large-scale food preparation and buffet-style services. As …


Genetically Modified Crops In Africa: Evidence On Adoption, Economic Benefits, Environmental Effects, And Constraints, Aloyce Hepelwa, Innocensia John Dec 2025

Genetically Modified Crops In Africa: Evidence On Adoption, Economic Benefits, Environmental Effects, And Constraints, Aloyce Hepelwa, Innocensia John

Tanzanian Economic Review

Africa faces deep food insecurity with over 300 million undernourished people driven by, low agricultural productivity, and climate shocks. To enhance food production and sustainable development, there is potential seen in genetically modified (GM) crops. To explore the potential of GM crops, this paper examines their production, adoption, economic and environmental impacts, adoption barriers, and policy implications in Africa and globally. This is done using a structured narrative review of peer-reviewed literature, reports, and policy documents (2014–2024) sourced from different databases complemented by stakeholder consultations. The findings show that GM has expanded considerably worldwide driven by high productivity, reduced pesticide …


Fundamentals Of Business Communication Eco 21660 - Assignment 1: Career Communications Portfolio, Catherine M. Young Dec 2025

Fundamentals Of Business Communication Eco 21660 - Assignment 1: Career Communications Portfolio, Catherine M. Young

Open Educational Resources

The Business Communications Unit 1: Career Communications assignment applies Universal Design for Learning (UDL) principles to an assignment that is highly relevant to students' lives. It prompts students to create a resumé, cover letter, and a LinkedIn page, as well as develop three verbal narratives. Each element has its own brief rubric. The complete assignment is weighted at 30% of the grade.


Patent Searching With Uspto, Derwent Innovation And Lens.Org, Ibis Anette Moreno-Lozano Dec 2025

Patent Searching With Uspto, Derwent Innovation And Lens.Org, Ibis Anette Moreno-Lozano

Day Family Research Lab Workshop Series

No abstract provided.


Reading Between The Lines: The Influence Of Financial News On Investor Decision-Making, Kalia Noble Dec 2025

Reading Between The Lines: The Influence Of Financial News On Investor Decision-Making, Kalia Noble

Honors College Theses

This thesis investigates how financial media narratives shape investor sentiment and short-term market behavior. Drawing on behavioral finance and narrative economics, it examines whether the framing and tone of market news correlate with intraday volatility in the S&P 500 and Dow Jones Industrial Average. By pairing quantitative price data with contemporaneous headlines from major outlets such as Bloomberg, Yahoo! Finance, and CNBC, the study shows that emotionally charged or speculative narratives are closely associated with sharp market swings, even when fundamentals remain unchanged. These findings highlight the influence of media framing on investor decision-making and underscore the importance of financial …


Dc's Kitchen: A Comprehensive Business Plan, Mark A. Chesson Ii Dec 2025

Dc's Kitchen: A Comprehensive Business Plan, Mark A. Chesson Ii

Honors Program Theses and Research Projects

This business plan explores the creation of DC’s Kitchen, a Cajun-cuisine inspired restaurant aiming to provide customers with an experience that combines the Cajun heritage with modern entrepreneurial strategies. DC’s Kitchen is more than just a restaurant; it is a unique place that tells the story of how the Cajun people came to be, and the foods and traditional dishes that underline the significant cultural impacts it has had in the United States. This business aims to merge all of these factors into one, while competing with the highly touted competitive “foodie” market in San Antonio, Texas.

This combines a …


The Elements Necessary For A Successful Startup, Ciaran Mcgurran Dec 2025

The Elements Necessary For A Successful Startup, Ciaran Mcgurran

Faculty Curated Undergraduate Works

This paper seeks to uncover what really goes into a startup company to get it off the ground, keep it afloat and growing, and mitigate competition through a case study focus on a software-aided investment-strategy building company. Through an interview of the founder and CEO of the case company as well as first-hand experience working in the company, this paper will seek to gain an understanding of the necessary elements and planning that must go into a startup company for it to have success. Additional online texts also provide supplementary general information on startups and how the planning process is …


Exploring The Struggles Of Minorities In Low-Income Communities With Affording And Financing Housing In San Antonio, Daniel Maes Dec 2025

Exploring The Struggles Of Minorities In Low-Income Communities With Affording And Financing Housing In San Antonio, Daniel Maes

Honors Program Theses and Research Projects

Affordability of housing has emerged as a major socio-economic issue in San Antonio, Texas,

especially among minority groups and other low-income groups. This thesis provides an analysis of the underlying factors that lead to housing unaffordability and the systemic factors that deny

these groups of people a chance to live in stable and affordable houses. This paper combines both primary survey data of local residents and secondary governmental and academic data, which

allows identifying the intersection of income differences, increased property prices,

gentrification, and the lack of affordable housing to worsen the affordability crisis. The

evaluation of the perception of …


King’S Wigwam: Atlanta’S Forgotten Black Summer Resort, Andrew J. Bramlett, Seneca Vaught Dec 2025

King’S Wigwam: Atlanta’S Forgotten Black Summer Resort, Andrew J. Bramlett, Seneca Vaught

Symposium of Student Scholars

From 1915 to 1920, the only summer resort for Black Atlantans was King’s Wigwam, located north of the small farming community of Kennesaw. Situated on over forty acres owned by Auburn Avenue entrepreneur Cornelius King, the summer resort saw a host of notable visitors during its short five years of existence. During the 1919 season, a guest named Bertram Hamilton was falsely accused of rape in nearby Cherokee County. He was taken to the county jail as an angry mob gathered. The county sheriff, who had been part of the mob that lynched Leo Frank four years before, believed Hamilton …


Stacee Gilmore Wins Heart Of A Lion Award, Lindenwood University Dec 2025

Stacee Gilmore Wins Heart Of A Lion Award, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Ai And Racism: 6 Reasons Black People Need Digital Literacy, Brianna A. Baker Dec 2025

Ai And Racism: 6 Reasons Black People Need Digital Literacy, Brianna A. Baker

Publications and Research

Key Points

  • AI often reflects racial bias in its training data, which can distort how Black people are represented.
  • Psychological stress increases when digital tools misunderstand or misinterpret Black experiences.
  • Digital literacy strengthens emotional wellbeing by helping users recognize and counter biased outputs.


Modeling Private Debt Using U.S. Consumer Expenditure Data, Stsiapan Dziamentsyeu Dec 2025

Modeling Private Debt Using U.S. Consumer Expenditure Data, Stsiapan Dziamentsyeu

Honors Capstones

This project models private household debt among U.S. consumers using data from the Consumer Expenditure Survey (CES) between 2013 and 2023. The analysis focuses on identifying how demographic and economic characteristics, such as income, housing expenditures, education, and occupation, relate to non-mortgage “other” loan balances. After initial model development produced poor residual behavior due to zero-inflation from imputed debt values, the analysis was refined to include only households reporting verifiable debt. Multiple modeling techniques, including AIC-based variable selection and Lasso regularization, were compared under a five-fold cross-validation framework. The Lasso model achieved superior predictive accuracy (RMSE = 1.55, MAE = …


2025-12-09 Staff Survey Powerpoint, Morehead State University. Staff Congress. Dec 2025

2025-12-09 Staff Survey Powerpoint, Morehead State University. Staff Congress.

Staff Congress Records

A PowerPoint on a recent survey conducted by the Staff Congress on key issues submitted on December 9, 2025,


2025-12-09 Feedback Data From Survey, Morehead State University. Staff Congress. Dec 2025

2025-12-09 Feedback Data From Survey, Morehead State University. Staff Congress.

Staff Congress Records

Feedback data from the Staff Congress survey submitted on December 9, 2025.


2025-12-09 Minutes, Morehead State University. Staff Congress. Dec 2025

2025-12-09 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from December 9, 2025.


An Exploratory Evaluation Of The Kalamazoo River Watershed Council: Assessing Organizational Impact And Value, Alexander Mendez Dec 2025

An Exploratory Evaluation Of The Kalamazoo River Watershed Council: Assessing Organizational Impact And Value, Alexander Mendez

Honors Theses

The Kalamazoo River Watershed Council (KRWC) plays a central role in protecting, restoring, and promoting the long-term health of the Kalamazoo River watershed, a geographically expansive and ecologically complex system facing persistent challenges from legacy contamination, nonpoint source pollution, land-use pressures, and inequitable access to watershed resources. This honors thesis presents an exploratory organizational evaluation of the KRWC, assessing its role and relevance within the watershed, the effectiveness of its programs and partnerships, the strengths and limitations of its governance structure, and opportunities to strengthen its long-term sustainability and impact.

Guided by principles of Practical Participatory Evaluation (PP-E) and Fourth …


The Tax Adviser, Volume 1, Number 12, December 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 12, December 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Cumulative Subject Index January-November, 1970; Cumulative Author Index January-November, 1970, American Institute Of Certified Public Accountants Dec 2025

Index: Cumulative Subject Index January-November, 1970; Cumulative Author Index January-November, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Working With The Irs: Ra Regulations: Issues Needing Answers, John S. Nolan Dec 2025

Working With The Irs: Ra Regulations: Issues Needing Answers, John S. Nolan

Tax Adviser

No abstract provided.


Washington Report: Nixon Task Force Report On Business Tax Policy, Gilbert Simonetti Jr. Dec 2025

Washington Report: Nixon Task Force Report On Business Tax Policy, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, T. Milton Kupfer Dec 2025

Tax Clinic, T. Milton Kupfer

Tax Adviser

No abstract provided.


Post-Mortem Double Deductions, Philip E. Heckerling Dec 2025

Post-Mortem Double Deductions, Philip E. Heckerling

Tax Adviser

No abstract provided.


Redemption Distributions—A New Taxable Event For Corporations, Albert I. Vatske Dec 2025

Redemption Distributions—A New Taxable Event For Corporations, Albert I. Vatske

Tax Adviser

No abstract provided.