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Full-Text Articles in Business

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr. Dec 2025

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Transforming Shrm; Applying The Kotter Method To Niu Shrm, Hunter J. Egelhoff Dec 2025

Transforming Shrm; Applying The Kotter Method To Niu Shrm, Hunter J. Egelhoff

Honors Capstones

This capstone project examines how Northern Illinois University’s Society for Human Resource Management transformed its organizational structure and programming to better prepare students for today’s competitive job market. With workforce demands shifting toward practical experience, employer expectations have exceeded what traditional classroom education alone provides, creating a growing gap between student readiness and career requirements. To address this disconnect, NIU SHRM applied Kotter’s Eight-Step Change Model to restructure leadership roles, integrate experience-based learning, and enhance student engagement through workshops, partnerships, and leadership development opportunities. This change initiative resulted in increased visibility, participation, and measurable short-term successes that now serve as …


Simulating Sustainability: How Resorts Can Balance Freshness And Waste In Produce Supply Chains, Isabella M. Camberos Dec 2025

Simulating Sustainability: How Resorts Can Balance Freshness And Waste In Produce Supply Chains, Isabella M. Camberos

Sustainable Supply Chain Management

Resorts face increasing pressure to reduce food waste while maintaining high levels of service quality and produce freshness. This study examines how discrete-event simulation can be used as a decision tool to analyze and improve produce supply chains in the hospitality industry. A simulation model was developed in Simio to compare local and global produce sourcing strategies under identical demand, storage capacity, and spoilage conditions. The model captures key system characteristics, including batch-based deliveries, cold storage constraints, perishability, and probabilistic guest waste. Results indicate that while both sourcing strategies exhibit efficient flow and minimal congestion, global sourcing generates significantly higher …


Social Media Classifications: The Impact On Sports Content Consumption, Katie Schmitz Dec 2025

Social Media Classifications: The Impact On Sports Content Consumption, Katie Schmitz

Honors Projects

This study examines how classifications of social media content influence consumer engagement within the context of collegiate athletics. Focusing on the Bowling Green State University football team's official Instagram account, the research analyzes posts from the 2025 football season by exploring how content type, post format, and engagement metrics relate to visibility and reach. Guided by theoretical frameworks including vividness, interactivity, and the Theory of Planned Behavior, the study employs a quantitative analysis using publicly available engagement metrics. This research contributes to growing literature on sport and social media by addressing a gap in classification-based engagement analysis. Findings provide a …


Rebuilding Trust In The Used Car Industry: A Five Forces Analysis, Ghaika Vera Dec 2025

Rebuilding Trust In The Used Car Industry: A Five Forces Analysis, Ghaika Vera

Honors Capstones

Consumer distrust has become one of the greatest barriers to success in today’s automotive retail environment, especially within the used-car market where skepticism toward dealerships and repair services is widespread. This research investigates how dealerships can rebuild consumer confidence while also improving profitability and long-term competitive positioning. Using Porter’s Five Forces framework, the study analyzes key industry pressures including high buyer power, strong competitive rivalry, and increasing substitute transportation. Findings show that transparency, trust-building communication, and consistent relationship-based service are essential for sustainable differentiation. Strategies such as mobile-friendly scheduling systems, real-time repair updates, transparent pricing and inspection visuals, partnerships with …


State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux Dec 2025

State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux

Honors Capstones

Prior research gives significant attention to technology usage of large public accounting firms, particularly the Big 4. However, limited evidence exists on the smaller public accounting firms, which constitute a majority of the public accounting field. In this study, we conducted semi-structured interviews with eight highly experienced professionals of smaller accounting firms. Findings reveal that firm size does not necessarily predict technological sophistication. Rather, individual leadership, including a single partner, emerges as a critical driver towards technological advancement. AI was primarily used for administrative tasks and, as of yet, the return on investment has been unclear. Despite this, all interviewees …


Estate Planning: Charitable Transfers Of Life Insurance, Thomas H. Varner, Edward S. Schlesinger Dec 2025

Estate Planning: Charitable Transfers Of Life Insurance, Thomas H. Varner, Edward S. Schlesinger

Tax Adviser

No abstract provided.


Constructive Sales Price Rules For Excise Taxes Broadened By Tax Reform Act, Thomas H. Varner Dec 2025

Constructive Sales Price Rules For Excise Taxes Broadened By Tax Reform Act, Thomas H. Varner

Tax Adviser

No abstract provided.


Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan Dec 2025

Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan

Tax Adviser

No abstract provided.


Tax Planning-A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning-A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld Dec 2025

Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 4, April 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


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

Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 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.


Washington Report: Estate And Gift Taxation: Let’S Look Ahead, Gilbert Simonetti Jr. Dec 2025

Washington Report: Estate And Gift Taxation: Let’S Look Ahead, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Practice Management, Sidney Kess Dec 2025

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.


Tax Clinic, Jerome Toder Dec 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston Dec 2025

Professions At Work: New Returns For Foundations-What To Expect, Herbert Finkston

Tax Adviser

No abstract provided.


Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett Dec 2025

Estate Planning: Accumulation Trusts—After The Tax Reform Act, Bernard Barnett

Tax Adviser

No abstract provided.


Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs Dec 2025

Various Tax Reform Provisions Affecting Individuals, Stuart R. Josephs

Tax Adviser

No abstract provided.


Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy Dec 2025

Relief For Earned Income - The 50% Maximum Rate, Peter Elder, James F. Kennedy

Tax Adviser

No abstract provided.


Tax Planning—A Service Or A Crime?, K. S. Carmichael Dec 2025

Tax Planning—A Service Or A Crime?, K. S. Carmichael

Tax Adviser

No abstract provided.


Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr. Dec 2025

Capital Gains And The Tax Reform Act Of 1969, Gayford L. Hinton Jr.

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 1, Number 3, March 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, Gordon T. Stine Dec 2025

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.


Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr. Dec 2025

Washington Report: The Disc Story: An Intriguing Proposal Regarding The Taxation Of Export Profits, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Eli Gerver Dec 2025

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.


Fall Fashion Show & Market (December 5, 2025), Lindenwood University Dec 2025

Fall Fashion Show & Market (December 5, 2025), Lindenwood University

Fashion Show Event Programs & Related Items

Program for this Fall Fashion Show & Market (December 5, 2025), Lindenwood University.