Business Commons^™

Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Final Inventory Regulations: Analysis And Planning, Leslie J. Schneider

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 1, January 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part I), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Income Tax Loopholes And Political Rhetoric (Part Ii), Boris I. Bittker

Tax Adviser

No abstract provided.

Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans

Tax Adviser

No abstract provided.

Exploring Communication Strategies With Esports Fans: Signaling Physical Location And Popularity, Gavin Nolin, Ismail Karabas, Skylar King

Faculty & Staff Research and Creative Activity

Purpose

Using signaling theory as a theoretical foundation, this study aims to investigate how consumers respond to message framing emphasizing physical location and popularity of an esports team. Additionally, this research looks at how power distance belief, need for uniqueness, sense of power and pride in community are associated with consumer intentions (e.g. support likelihood, watch likelihood, follow on social media likelihood) as a function of physical location versus popularity-signaling in team communication with prospective fans. Design/methodology/approach

This research uses an experiment to test the effects of physical location and popularity-signaling on consumer intentions toward an esports team, as well …

Transdisciplinary Perspectives On Ai: The Fourth Annual Conference Of The European Culture And Technology Laboratory, Connell Vaughan, Ioana Madalina Moldovan, Silivan Moldovan, Noel Fitzpatrick

Books/Book Chapters

The fourth annual conference of the ECT Lab+ was hosted by Technical University of Cluj-Napoca over two days in October 2024 at the Cluj Innovation Park. The conference brought together experts from the Arts, Humanities, Social Sciences, Technology, and other fields to discuss and reflect on the advent of Artificial Intelligence and how the associated technologies are transforming how we live, work and study. Under the title Transdisciplinary perspectives on AI: Alternative Histories, Current Practices and Possible Futures the conference moved beyond simplistic technophila and technophobia to consider whether we can co-evolve with these new technologies which combine machine learning …

Ignite Collaboration For Interactive Meetings, Kelli Erwin

TxDLA Journal of Digital Learning

This article explores how intentional design, inclusive facilitation, and purposeful tools can transform meetings into interactive environments that foster collaboration, creativity, and meaningful outcomes. Designed for educators, instructional leaders, and organizational facilitators, it provides practical strategies to elevate meetings through collaboration, interactivity, and purposeful design.

Financial Decision-Making In Arab Family Businesses: Culturally And Institutionally Driven?, Oumaima Quiddi

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

This study investigates the financial behavior of family businesses in the Arab world through an institutional perspective. While previous research has extensively examined financial decision-making in family firms, existing insights remain largely centered on Western contexts and overlook the influence of the institutional, cultural, and religious environment specific to Arab economies. Addressing this gap, the study explores the following question: What institutional and contextual factors shape the financial behavior of Arab family businesses? Drawing on institutional theory, the research examines how formal institutions—such as legal frameworks, regulatory systems, and financial market structures—and informal institutions— such as family dynamics, cultural norms, …

Intergenerational Differences In Environmental Awareness Within Family Businesses: A Conceptual Model For Understanding Strategic Impact, Omnia Khaled

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

Purpose: Sustainability is gaining increasing importance, and family businesses—with their unique characteristics such as long-term vision and the influence of family values— play a crucial role in this context. However, generational dynamics within business families (founder, current leader, rising generation) can significantly shape the firm’s approach to environmental issues, given the differences in perspectives, values, and experiences. Existing literature, though expanding, has not sufficiently explored how these internal generational differences interact to form the collective environmental awareness of business families and how this is reflected in the firm’s strategic direction and actual environmental performance. There is a lack of conceptual …

Family Involvement And Innovation Performance In Lebanese Family Small And Medium-Sized Enterprises, Nada Jabbour Al Maalouf

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

Many studies examined innovation in small and medium-sized enterprises (SMEs) and different factors impacting it. However, many studies were conducted in stable regions, which leaves a wide gap in understanding how family governance impacts innovation in SMEs operating amid turbulence, as in the case of Lebanon. Lebanese SMEs are characterized by intense family involvement in operations and management, and innovation is critical for their resilience amid turbulence. Thus, it is necessary to fill this gap and examine the effect of family involvement in the ownership and management of SMEs on their innovation performance. Guided by the positivist philosophy and deductive …

Exploring The Impact Of Hrm Factors On The Sustainable Performance Of Lebanese Family Business Employees, Jean Elia, Chadia Sawaya, Joseph Serghani, Mireille Karam

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

Family businesses serve a pivotal role in the Lebanese economy; however, not many endure to attain ongoing concern and sustainability. The current study examines the factors impacting the performance of sustainable employees in Lebanese family businesses. The research focuses on factors such as leadership style, job satisfaction, compensation, motivation, and work environment. It attempts to define the key indicators of Lebanese family business employees, in addition to how these indicators are correlated to establish sustainable performance. No previous studies in the Lebanese context explored the relationship between the determined HRM factors for this study and the performance of employees in …

Resilience And Strategic Agility In Family-Owned Firms : The African Expansion Of A Moroccan Industrial Group, Azzeddine Allioui, El Mehdi Essbaa

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

Research Questions and Objectives

Family businesses from emerging markets are increasingly pursuing regional expansion and strategic internationalization to diversify their activities, increase resilience, and reduce dependency on domestic markets. This research centers on a distinguished Moroccan family-owned enterprise specializing in manufacturing and consumer goods, which has systematically developed a sophisticated internationalization strategy spanning both African regional markets and global economic landscapes. The study aims to provide a comprehensive analytical exploration of the processes, strategic considerations, and organizational dynamics that support progressive business expansion. Specifically, the research seeks to address the following critical research questions:

• What motivational factors led to …

Family Business Brand Reputation In Egypt: Exploring Antecedents And Consequences, Ahmed Rageh

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

Purpose This proposed study aims to investigate the antecedents and consequences of the image and reputation of family business brands in Egypt, a context where family firms dominate the private sector yet face unique cultural, economic, and institutional challenges. By focusing on Egypt—a collectivist society with strong familial ties and evolving market dynamics—the research seeks to uncover how family-specific attributes (e.g., generational legacy, ethical governance) and stakeholder perceptions shape brand reputation and translate into financial and non-financial outcomes. The study will employ structural equation modeling (SEM) to quantitatively analyze these relationships, offering insights tailored to the Egyptian context, where …

Rethinking Succession: The Impact Of Non-Family Management On Non-Financial Performance Of Family Businesses, Okey Nwuke, Olayode Agboola, Adebowale Adebayo

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

Introduction

This empirical research study investigates the impact of non-family management succession on non-financial performance of family businesses in Nigeria. Family businesses often experience failure during generational transitions, largely due to the absence of structured succession planning and the fear of appointing non-family members to management roles when no suitable internal successor exists. Many family business owners exhibit reluctance to transfer leadership to non-family executives, primarily due to uncertainties regarding the potential impact on organisational performance. Organisational performance in family businesses is a multidimensional construct that incorporates both financial and non-financial dimensions. Financial performance indicators typically include profitability, liquidity (and …

Unpacking Alpha In Innovation-Driven Etfs: A Comparative Study Of Artificial Intelligence And Blockchain Funds, Davinder K. Malhotra

School of Business Faculty Papers

This paper evaluates the performance and portfolio role of Artificial Intelligence (AI) and Blockchain exchange-traded funds (ETFs) based on monthly returns from 2010 to 2025. The findings show that both AI and Blockchain ETFs generate positive alpha and high standalone returns but also display considerable drawdown risk. Their weak correlations with each other and with broad indices highlight diversification benefits, particularly when combined with U.S. benchmarks. Portfolio optimization reveals that Global Minimum Variance (GMV) and Tangency portfolios ascribe lower weights to these ETFs, while Risk Parity portfolios have a more balanced exposure, helping to diversify risks. Efficient frontier analysis highlights …

Economically Optimal Soil Sampling Density And Application Technology For Potassium Fertilizer For Soybean In The Mid-Southern Us, Bayarbat Badarch, Aurelie Poncet, Shelby Ridar, Nathan Slaton, Michael Popp

Agricultural Economics and Agribusiness Faculty Publications and Presentations

To maximize beneficial potassium (K) fertilizer use in irrigated soybean (Glycine max. (L.) Merr.) fields with spatially varying soil-test K (STK), the value of added information from more precise STK maps must be greater than the associated information collection costs. In eleven fields, we modeled the impact of soil sampling densities (SD) ranging from 2.2 samples ha-1 in the largest field (41.2 ha) to 13.59 samples ha-1 in the smallest field (7.4 ha) on STK maps with 0.4 ha grid size. The accuracy of profit-maximizing fertilizer rate prescription maps varied by SD and subsequent yield estimates using either uniform …

Helping Craft Beer Hunters Make Their Next Great Beer Discovery, Mark Mitchell, Sheila Mitchell

Atlantic Marketing Journal

The number of craft beer producers and consumers in the United States has increased dramatically over the last ten years. This manuscript provides an overview of the craft beer marketplace in the United States with a focus on the craft brewers and retailers as well as the consumers who favor craft beers. Craft beer enthusiasts are a “consumption community” or, a group of consumers who share a deep involvement with the craft beer category. This study presents a list of common business practices designed to appeal to this unique consumer group.

Trusted Advisor: Reality Or Fading Myth?, Stephen C. Carlson, Susanna Warnock, Gerald Sullivan, Margaret Ryder

Atlantic Marketing Journal

The role of trusted advisor has long differentiated the role of community banking from traditional national banks in its relationship with small businesses. This study serves two purposes. First is to confirm presence of a trusted advisor relationship and secondly, understand the impact of digital banking services on the community banker – small business owner relationship. Using data collected in a survey of community bankers and small business owners in five southeastern United States, this study assesses the viability of the trusted advisor construct by applying the Integrative Model of Organizational Trust (Mayer, Davis, & Schoorman, 1995, 2007), trust-building behaviors …

Enhancing Construction Project Success In Uae Through Agile Project Management, Mozah Mohammed Alsereidi

Thesis/ Dissertation Defenses

This research examines the development of project management practices in the United Arab Emirates, as the country is known for its large-scale strategic development projects. The increasing complexity of these projects renders traditional project management approaches insufficient for addressing their dynamic challenges. The main purpose of this dissertation is to examine how Agile Project Management (AGPM ) enhances construction project success in the UAE by improving time and cost performance. The research examines the role of AGPM as a mediator that connects fundamental project success factors to overall project success. The research employed quantitative methods to analyze survey data and …

Ai-Generated Content In Cross-Domain Applications: Research Trends, Challenges And Propositions, Jianxin Li, Liang Qu, Taotao Cai, Zhixue Zhao, Nur Al Hasan Haldar, Aneesh Krishna, Xiangjie Kong, Flavio Romero Macau, Tanmoy Chakraborty, Aniket Deroy, Binshan Lin, Karen Blackmore, Nasimul Noman, Jingxian Cheng, Ningning Cui, Jianliang Xu

Research outputs 2022 to 2026

Artificial Intelligence Generated Content (AIGC) has rapidly emerged with the capability to generate different forms of content, including text, images, videos, and other modalities, which can achieve a quality similar to content created by humans. As a result, AIGC is now widely applied across various domains such as digital marketing, education, and public health, and has shown promising results by enhancing content creation efficiency and improving information delivery. However, there are few studies that explore the latest progress and emerging challenges of AIGC across different domains. To bridge this gap, this paper brings together 16 scholars from multiple disciplines to …

Regional Sustainability Gap Index (Rsgi): A White Paper, Rob Ogburn, Bill Provaznik, Keke Wu

Business & Community Services

The Regional Sustainability Gap Index (RSGI) is a new measure designed to assess whether a region is on a sustainable economic path for its residents. The index combines two components: Mi, which measures the current wage gap between a county and the most economically active county in the state, and Ri, which measures each county’s wage-growth trajectory relative to that same frontier county. Together, Mi and Ri reveal not only a region’s present wage altitude but also the direction in which that wage horizon is moving. In Washington State, Mi reflects the distance between a county’s median wages and King …

Financial Safety Nets, Bank Risk And Depositor Behaviour In Central And Eastern Europe, Dorota Skała

Journal of Banking and Financial Economics

We studied expansions in financial safety nets and their relation to bank risk and depositor behaviour in Central and Eastern Europe, using time-varying regulatory data. In general, we find that stronger deposit insurance and state aid granted to banks are linked with both bank risk and depositor behaviour. However, these relations critically depend on whether safety net instruments are used separately or simultaneously. When deposit insurance is strengthened or state aid is granted, we confirm the standard moral hazard behaviour of banks visible in higher bank risk. In parallel, we observe more elevated deposit growth, implying lower market discipline. Conversely, …

Connectedness Of Uncertainty, Volatility, And Stock Market Performance, Szczepan Urjasz

Journal of Banking and Financial Economics

This study examines the dynamic connectedness and spillover effects among various financial and economic indicators, including uncertainty indices, market volatility, and stock market indices, from 3 June 2008, to 30 December 2024. This interconnectedness implies that shocks originating in one market or asset class can rapidly transmit to others, underscoring the potential for systemic risk and financial contagion. The US emerges as a significant net transmitter of influence within the global financial system, with the VIX playing a crucial role in influencing global financial conditions. Major European equity markets also transmit influence, while the Geopolitical Risk Index (GRI) and the …

Antecedents And Effects Of Use Of Social Media By Small Business Firms In The United Arab Emirates: Insights From Dubai, Khadija Ahmad Mohammad

Thesis/ Dissertation Defenses

The utilization of social media by small and medium-sized enterprises (SMEs) to enhance their business growth and sales promotion has garnered significant attention in both academic and industrial arenas. Thus, several academic inquiries have attempted to identify the most effective ways to equip and incorporate social media technology, as well as applications into small business operations. This study is primarily concerned with the integration of social media technologies to facilitate seamless digital transformation across small business functions and operations. Conversely, research on social media in the UAE has emphasized the advantages for end users, while neglecting to consider the factors …