Business Commons^™

Increased Price Of Antitrust Violations, John M. Skilling Jr.

Tax Adviser

No abstract provided.

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.

Out Of The Mouths Of Babes..., Herbert Lerner

Tax Adviser

No abstract provided.

Income From Franchising: Capital Gain, Ordinary Income, Or Personal Holding Company Income? Today, Leonard W. Campbell

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 8, August 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Professions At Work: “Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations”, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: After Tra - A Fresh Look At Some Old Techniques, Bernard Barnett

Tax Adviser

No abstract provided.

Ada News - 12/8/2025, 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.

The Samsung Succession And Art Donations: The Necessity Of Tax Incentives In Preserving And Expanding The Cultural Heritage Of South Korea, Sophia Do

University of Miami International and Comparative Law Review

Until recently, South Korea’s laws did not allow the donation of art as a form of inheritance tax payment. In fact, there has been a general lack of tax benefits on art donations in the country. Experts often attribute this deficiency to two reasons: the lack of a national and widespread art appraisal system and the traditional view that such tax laws benefit only the rich. The tide, however, turned in 2020. Two national events provided the impetus for tax law reform that allows the donation of art as a form of inheritance tax payment: the Samsung succession and the …

Government Regulations-Consumer And Worker Protection Laws Business Law, Lorelei Salas

Open Educational Resources

This assignment challenges the students to dive deeper into consumer and worker protection laws, by expanding their knowledge base or exploring personal experience with these issues.

Sec Committee Approves Ai Recommendations Drafted By Indiana Law Faculty Member Alvin Velazquez, Maurer School Of Law - Indiana University

Keep Up With the Latest News from the Law School (blog)

The Securities and Exchange Commission’s Investor Advisory Committee (IAC) Friday (Dec. 5) approved new recommendations urging public companies to provide clearer, more consistent information about how they use artificial intelligence. The recommendations passed with strong support: 14 votes in favor, two abstentions, and two against.

The proposal, drafted by Indiana University Maurer School of Law Professor Alvin Velazquez, responds to the rapid rise of AI across corporate America and widespread investor concern that current disclosures are confusing, inconsistent, or overly promotional.

Contract Law And The U.S. Legal System, Business Law Assignment, Lorelei Salas

Open Educational Resources

This assignment ties legal concepts covered in business law to specific scenarios that can measure comprehension of contracts and the US legal system

An Assessment And Comparison Of Expert System Performance And Large Language Model Performance, Carter A. Lange

ATU Honors Projects

This study compares the performance of knowledge-based expert systems (KBES) and large language models (LLMs) in narrow-domain tasks. Using Akinator as the representative KBES and ChatGPT as the representative LLM, fifty character-identification trials were conducted. Results show that both systems ultimately succeeded in identifying all characters, but their efficiency and accuracy differ. Akinator required fewer incorrect guesses and produced no identifiable total failures, or “errors,” while ChatGPT occasionally erred beyond possible continuation despite similar average guess counts. Statistical analysis revealed no significant difference in the number of questions required before success, but McNemar’s test indicated that ChatGPT made significantly more …

The Impact Of Parking Services On Mental Health At Bowling Green State University, Callie Oyster

Honors Projects

The current research investigates the effects of parking on daily stress and emotional stability and perceptions of equity at Bowling Green State University (BGSU). It draws from the perspective of students, faculty, and staff via a quantitative survey of over 500 respondents that assessed parking behaviors, mental health indicators, and institutional trust. The results indicate that unpredictability, rather than simply lack of space, is the largest source of stress related to parking. Commuter and resident students reported arriving at least 20-30 minutes earlier than expected. Faculty, staff, and students reported feelings of anticipatory anxiety about driving to BGSU, with emotional …

Artificial Intelligence In Insurance Fraud Detection: Applications And Implications For Internal Audit, Maria Davis

Honors Projects

Artificial Intelligence (AI) is being used in accounting and the insurance industry to assist with auditing and fraud detection. The Big Four public accounting firms have invested heavily in AI implementation efforts. Across these firms, AI has been used to reallocate auditors’ time from mundane tasks to more complex tasks that require human judgement. Within the insurance industry, machine learning, deep learning, and natural language processing, among other AI tools, have proven helpful in fraud detection efforts. While the positive impacts of AI usage are clear, concerns surrounding the replacement of human jobs, a lack of transparency in auditing, heavy …

Exploring The Impact Of Negative Ewom On Hotel Booking Intention Through The Lens Of Attribution Theory And The Moderating Role Of Recovery Justice, Antonio Jose Ogaz-Muñoz

Electronic Theses and Dissertations

Negative electronic word-of-mouth (EWOM) has emerged as a critical factor influencing customer behavior, particularly in the hospitality industry. Despite extensive research grounded in failure attributions and service recovery theories, few studies examine the combined impact of failure attribution and recovery justice on hotel booking intentions. Using a 2x2x2x2 between-subjects experimental design with 373 responses, this research investigates how customers' perceptions of failure attribution influence their booking intention after exposure to negative EWOM, and if perceived recovery justice can mitigate the negative effects of these attributions. Results show that booking intention declined most when reviews framed the failure as hotel-caused and …

Motivation And Barrier Facing Daughter’S Succession In Family Businesses, Aisha Ahmad Abuhijleh, Farah Hijazii, Gyanendra Sisodia

Audio & Video by Faculty: Webinars, interviews, documentaries, etc...

Women who have been appointed in managerial positions have played a vital role in enhancing organizational performance. However, they are still underrepresented in higher positions as well as a successor in family businesses. Therefore, this study aimed to understand the factors that hinder daughters’ succession in family businesses. Furthermore, study the factors that eliminate such barriers such as motivational factors. This research adopted a qualitative research method to understand the barriers and motivational factors that face daughters’ succession in family businesses. 16 interviews were conducted focusing on daughters whose family owns a business. The results indicated a significant impact of …

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Jeopardy Investments, William T. Lehrfeld

Tax Adviser

No abstract provided.

Depreciation And Amortization Provisions Of The Tax Reform Act The, Forrest W. Brown Jr.

Tax Adviser

No abstract provided.

Recent Developments In International Tax Administration And Enforcement, Randolph W. Thrower

Tax Adviser

No abstract provided.

Readers Write:, Stuart R. Josephs, Bernard Barnett, Arthur F. Shenkin

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 7, July 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: The “Deadwood Bill,” Or Piercing The Fortress Of Complexity, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.