Business Commons^™

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Professions At Work: Oil And Gas Energy Tax Bill Of 1974, Joel M. Forster

Tax Adviser

No abstract provided.

Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz

Tax Adviser

No abstract provided.

A Parallel Interval Modeling Framework For Nonlinear Systems: Application To A Modified Duffing Oscillator, Roman Voliansky, Nina Volianska

Northeast Journal of Complex Systems (NEJCS)

The paper presents a mathematical framework for converting nonlinear dynamical systems into parallel forms. This framework replaces the exact system motion equations with interval equations, enabling the representation of nonlinear functions over piecewise linear domains. Such representation enables the description of system motions using linear-like differential equations, which can be analyzed and manipulated using well-known control methods. One such method is eigenvalue analysis, a powerful tool in classical control theory since many techniques rely on the system’s characteristic polynomial and its eigenvalues. We apply this method to define interval system eigenvalues and track their variation during system operation. These eigenvalues …

The Campus Evp: A Multi-Case Content Analysis Of Employer Branding Communication In U.S. Higher Education, Latoya A. Clarke

Student Theses and Dissertations

This thesis examines how universities across the major geographical regions in the United States communicate their employer brand through the Careers section on their websites and digital recruitment materials. Using a multiple-case qualitative content analysis, the study applies the four-dimensional brand SMRT storytelling framework of story, meaning, ritual, and transmedia to evaluate how institutions signal aspects of their employer value proposition across various content formats. Findings show that meaning and ritual were consistently applied through content formats via mission statements, departmental narratives, and employee photography. However, story and transmedia appeared inconsistently, as fewer content formats featured long-form …

Dialogic Communication And Digital Fandom: The Role Of K-Pop In Shaping Global Artist–Fan Relationships, Huanchun Xu

Student Theses and Dissertations

This thesis examines how K-pop artists use Instagram and Weverse to communicate with fans, and how platform-specific affordances shape the relational dynamics of contemporary fandom. Using a mixed-method content analysis of four artists—Seventeen, Babymonster, Lee Sung-Kyoung, and Kim Myungsoo (L)—this study compares 2022–2024 posting patterns across both platforms. Quantitative findings show that highly curated promotional photos and videos dominate Instagram, whereas Weverse contains far more text-based, casual, and relational posts.

This study further reveals that Weverse fosters dialogic communication, personal disclosure, and multilingual fan interaction, unlike on public-facing platforms. Drawing on dialogic communication theory and computer-mediated communication (CMC) interaction frameworks, …

Data Storytelling For Reputation Management: A Multiple Case Study Of Formula 1, Patagonia & Spotify, Michael O. P. Lowsley-Williams

Student Theses and Dissertations

This thesis investigates data storytelling as a reputation management strategy by examining how organizations leverage data narratives to enhance brand identity, build stakeholder trust, and reshape public perception. Through analysis and comparison of three qualitative case studies of Patagonia, Formula 1, and Spotify, this research explores how these companies construct and utilize data-driven narratives to address reputational challenges across distinct industry contexts. Drawing on elements of framing, situational crisis and stakeholder theories as well as the concepts of encoding and decoding, this study analyzes narrative structures, framing devices, and audience engagement tactics within reports, campaigns, and multimedia content from 2015-2025. …

Conditions Of The Enterprise Energy Management And Energy Transformation – A Risk Management Perspective, Waldemar Kozioł

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The main purpose of the article is to initially indicate the role of risk management and the main areas of risk analysis in the energy transformation process as an element of systemic energy management at the enterprise level.

Methodology: The basic method is literature studies on energy management, risk management and economic transformation processes, supplemented by unstructured interviews with managers from energy, transport, automotive and chemical industries conducted during advisory activities.

Results: Based on literature studies and interviews conducted as part of ongoing research and consulting projects, it can be tentatively indicated that the most important …

The Sustainability Game: A Case Study Of The Effectiveness Of A Training Game, Michał Mijal

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The purpose of this article is to analyse the possibilities and limitations of using the educational game “Eko Smakosz” in academic teaching, as well as to evaluate the potential of adapting its mechanics for managerial training and scientific research.

Design/methodology/approach: A case study method was employed, comprising quantitative research (pre-test and post-test) and qualitative research (participant observation and DATA model debriefing). The study was conducted on a group of 14 individuals (university students and employees) who played a series of game sessions.

Findings: The study demonstrated an increase in knowledge and participant engagement with subsequent gameplay …

Studia I Materiały Nr 2/2025 (43)

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Entire Volume Studia i Materiały 2/2025 (43)

Micro-Credentials As A Tool To Support Sustainable Development Academic Education – Survey Results, Mariola Zalewska

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The aim of this study is to explore the potential of micro-credentials as a tool for integrating Education for Sustainable Development (ESD) into university curricula and for mitigating student dropout. In light of delays in achieving the 2030 Agenda goals, the study examines whether micro-credentials can enhance sustainability competencies through flexible, student-centred learning pathways. To address the research gap regarding the limited understanding of student perceptions of both ESD and micro-credentials, a pilot study was conducted among students at the Faculty of Management, University of Warsaw.

Design/ methodology/approach: The survey covered the following thematic areas: perceived importance of …

Acceptability Of Using Brain-Computer Interface In The Workplace – Attitudes Of Prospective Employees, Aneta Biernikowicz

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: This study aims to examine the attitudes of young management students toward the use of brain–computer interfaces (BCIs) in the workplace, considering both the potential benefits and the associated risks of this technology.

Methodology: The study is exploratory in nature and was conducted using the CAWI method on a group of management students. Both open-ended and closed-ended questions were used on a 7-point Likert scale. Qualitative analysis included descriptive and focused coding, and quantitative analysis - descriptive statistics.

Results: Respondents showed a high level of awareness of the existence of BCI technology, mainly for medical purposes. …

From Disciplinary Silos To Cyber-Transdisciplinary Networks: A Plural Epistemic Model For Agi-Era Knowledge Production, Cristo Leon, James Lipuma

STEM for Success Resources

This article extends a keynote from the 16th IMCIC 2025, offering a framework for academic institutions navigating the epistemic shifts prompted by artificial general intelligence (AGI). It argues that traditional disciplinary (Mode 1), interdisciplinary (Mode 2), and transdisciplinary (Mode 3) approaches are increasingly insufficient to address the complexity and plurality of AGI-era knowledge production. Drawing on critical communication theories—such as the Kuhn–MacIntyre thesis on incommensurability, the Bataille–Lyotard notion of invention, Nicolescu–Ostrom's governance frameworks, and Haraway–Scholz's situated knowledge—the article introduces Mode 4: cyber-transdisciplinarity.1 This mode conceptualizes AGI as an epistemic co-agent, enabling real-time mediation, synthesis, and redistribution of knowledge between human …

Extending The Emotional And Multiple Intelligence Theories: Integrating Cultural And Spiritual Intelligence Constructs To Fill Research Gaps, Kimberly J. Mcdonald

The Scholarship Without Borders Journal

This proposed mixed-methods convergent research study aims to explore extending the Emotional Intelligence (EI) and Multiple Intelligences Theories by integrating Spiritual Intelligence (SI) and Cultural Intelligence (CQ) constructs. The goal is to explore the interconnectedness of these intelligences to bridge existing research gaps concerning leadership, EI, SI, and CQ. By employing both quantitative and qualitative data collection methods from organizational leaders, this study seeks to develop a more comprehensive and holistic understanding of leadership efficacy across various organizational contexts. The anticipated outcomes aim to contribute to the body of knowledge and potentially impact leadership development in business, education, and other …

The Tax Adviser, Volume 5, Number 8, August 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended July 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended July 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Income Tax Ramifications Of Securities Options, Lauren S. Soll

Tax Adviser

No abstract provided.

New Irs Procedures For Handling Joint Committee Cases, Donald C. Alexander

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part Ii: Audit And Compliance Functions), Joel M. Forster

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Establishing Change Of Domicile, John M. Dolan

Tax Adviser

No abstract provided.

Partnership Records Lose Fifth Amendment Protection, Paul P. Lipton

Tax Adviser

No abstract provided.

A Multi-Case Study Exploring Ncaa Division I Athletic Departments’ Mental Health Culture, Kim Tolentino, Dana K. Voelker, Brent Oja, Sofia España Pérez, Sam Zizzi

Journal of Issues in Intercollegiate Athletics

Mental health and psychological well-being continue to be significant areas of concern for collegiate student-athletes. Researchers have identified the perceived barriers preventing student-athletes from using mental health services which include lack of knowledge, limited access, and perceived negative stigma (e.g., Harris & Maher, 2023; Yoon & Petrie, 2023). Organizational culture, loosely defined as a group’s accumulated shared learning (Schein & Schein, 2017), plays an important role in guiding the behaviors of its members. Developing a positive athletic department culture around mental health can, in turn, be beneficial to increasing student-athletes’ help-seeking behaviors. The purpose of this study was to explore …

Developing Christian Artists: The Live Music Sphere, Camille Crites

Student Scholar Symposium

Christian/Gospel music was the fourth-fastest growing music genre in 2024, and many artists are seeking to enter the Christian music industry. This research seeks to examine the exploration of live music opportunities for Christian music artists in the developing stages of their careers. Every musical artist’s career consists of about five sectors: Songwriting/Publishing, Recording/Releasing Music, Live Music, Merch, and Sync (Film/TV). While parts like Songwriting and Recording are very accessible for new Christian artists, it can be challenging to know how to best approach the Live Music sector, one of the major sources of income for any performing artist. There …

Fasttree-Guided Genetic Algorithm For Credit Scoring Feature Selection, Rashed Bahlool, Nabil Hewahi Prof., Youssef Harrath Dr.

Research & Publications

Feature selection is pivotal in enhancing the efficiency of credit scoring predictions, where misclassifications are critical because they can result in financial losses for lenders and exclusion of eligible borrowers. While traditional feature selection methods can improve accuracy and class separation, they often struggle to maintain consistent performance aligned with institutional preferences across datasets of varying size and imbalance. This study introduces a FastTree-Guided Genetic Algorithm (FT-GA) that combines gradient-boosted learning with evolutionary optimization to prioritize class separability and minimize falserisk exposure. In contrast to traditional approaches, FT-GA provides fine-grained search guidance by acknowledging that false positives and false negatives …

Marco Lee's Inspiring Journey To The Young Alumni Award, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Syllabus For Com 3150 Dept. Of Communication Studies, Baruch College, Cuny, Rachel Kovacs

Open Educational Resources

This is a Fall 2025 Syllabus for COM 3150 (Business Communication), which is a 3-credit, 15-week required course for the Communication Studies major.

2025-12-18 University Graduate Committee Emergency Meeting Minutes, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Emergency meeting minutes from the University Graduate Committee from December 18, 2024.