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Full-Text Articles in Business

106 No-Tax Payers: Case Review, Harry Z. Garian Dec 2025

106 No-Tax Payers: Case Review, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Planning For Nonresident Alien Investors In U.S. Income Producing Realty, Donatello M. Rosignoli, Burton A. Landy Dec 2025

Tax Planning For Nonresident Alien Investors In U.S. Income Producing Realty, Donatello M. Rosignoli, Burton A. Landy

Tax Adviser

No abstract provided.


Proposed Regulations: Comments, Herbert Finkston Dec 2025

Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr. Dec 2025

Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Dec 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo Dec 2025

Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo

Tax Adviser

No abstract provided.


Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz Dec 2025

Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, 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.


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

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Washington Report: Tax “Reform” Rides Again, Or Lopping Off Everyone’S “Loopholes”, Gilbert Simonetti Jr. Dec 2025

Washington Report: Tax “Reform” Rides Again, Or Lopping Off Everyone’S “Loopholes”, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Estate Tax Marital Deduction: Pitfalls, Problems And Planning, Norman R. Milefsky Dec 2025

Estate Tax Marital Deduction: Pitfalls, Problems And Planning, Norman R. Milefsky

Tax Adviser

No abstract provided.


Tax Clinic, Herbert J. Lerner Dec 2025

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.


Salary With The Fringe On Top, Les Greenberg Dec 2025

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.


Political Contributions Now Provide Tax Benefits, Robert Feinschreiber Dec 2025

Political Contributions Now Provide Tax Benefits, Robert Feinschreiber

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, 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.


Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston Dec 2025

Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston

Tax Adviser

No abstract provided.


Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr. Dec 2025

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago Dec 2025

Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Dec 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.


Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng Dec 2025

Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng

Tax Adviser

No abstract provided.


Some Practical Applications Of The New Disc Provisions, Walter A. Slowinski Dec 2025

Some Practical Applications Of The New Disc Provisions, Walter A. Slowinski

Tax Adviser

No abstract provided.


Paper Straws At Usd, Rodrigo J. Mor Gimeno Dec 2025

Paper Straws At Usd, Rodrigo J. Mor Gimeno

Sustainable Supply Chain Management

This learning journal reflects my experience throughout the semester learning about sustainability, climate change, and supply chains. Through class discussions, documentaries, and assignments, I explored topics such as carbon footprint, circular economy, ethics, and life cycle analysis. The paper on plastic straws and the group life cycle project helped me understand how everyday products have environmental, social, and economic impacts, and how consumer choices and global systems are strongly connected.


Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim Dec 2025

Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim

Health, Exercise, and Sports Sciences ETDs

This study developed a prediction model of judicial outcomes in fitness exercise-related injury lawsuits to identify key factors influencing fitness centers’ success in litigation. Using 209 U.S. court cases from Westlaw, Phase One employed text mining and content analysis to identify legal variables. Phase Two applied descriptive statistics and multiple logistic regression to evaluate the combined influence of these variables on judicial outcomes. For the multiple logistic regression analysis, the sample size was reduced to 184 cases after excluding 25 remanded cases.

Results showed that victim behavior, hazardous facility conditions, and enforceable waivers or exculpatory clause defenses significantly predicted judicial …


Do Stakeholders Benefit From Green Bonds Denominated In Euro? Evidence From Global Greenium, Piotr Jaworski Dec 2025

Do Stakeholders Benefit From Green Bonds Denominated In Euro? Evidence From Global Greenium, Piotr Jaworski

Journal of Banking and Financial Economics

The aim of this paper is to estimate the greenium in the financial debt market, calculated as the difference between the yield of green bonds and conventional bonds with the same type of with respect to euro-denominated bonds, type of the debt security, type of issuers, and maturity. The hypothesis is The greenium for the euro-denominated bonds does exist. For the analysis, yield curves for green bonds and conventional bonds were built. It employed the yield curve methodology proposed by Nelson Siegel Svensson. Statistical tests on greenium were also prepared. Daily data were collected from the Refinitiv Eikon database, covering …


The Box Office Keeps Disappointing. Indie Movie Theaters Keep Selling Tickets Anyway., Ella Feldman Dec 2025

The Box Office Keeps Disappointing. Indie Movie Theaters Keep Selling Tickets Anyway., Ella Feldman

Capstones

It’s been a tough five years at the box office, which has yet to recover from the impact of COVID-19 and the explosion of streaming options. But across the country, independent movie theaters have managed to buck the trend, according to industry data and interviews with theater operators. This feature story explores how indie cinemas have staged their post-pandemic comebacks.