Business Commons^™

The Tax Adviser, Volume 6, Number 4, April 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended March 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Accounting And Income Tax Considerations Of A Change To Lifo, C. Paul Jannis, Ray H. Johnson

Tax Adviser

No abstract provided.

Washington Report: Estate And Gift Tax Reform: A Tax Policy Statement Of The Federal Tax Division, Joel M. Forster

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii) The, Byrle M. Abbin

Tax Adviser

No abstract provided.

New Tax Benefit—Individual Retirement Plans Under The ’74 Act, Robert L. Fischer, Marc H. Berger

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Taxpayer Privacy Vs. Freedom Of Information: Proposals To Amend Sec. 6103, Meade Whitaker

Tax Adviser

No abstract provided.

Rethinking Schedule Quality Risk Assessment, Michael E. Oliver, Patrick T. Rodjom

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

Critical Path Method schedule reliability is dependent on exhibition of specific qualities. Failure to exhibit these qualities (i.e., schedule defects) increases project risk exposure. Although current schedule quality assessment methods provide diagnostic remediation insights, they do not provide a meaningful singular assessment value that characterizes the nature and magnitude of schedule quality risk nor do they enable parity when comparing schedule quality across multiple schedules of disparate size (e.g., number of tasks) or complexity (e.g., number of concurrent paths, degree of merge bias). This study employed a design science research approach to address current schedule quality assessment practice dilemmas through …

The Impact Of Organisational Culture On Innovative Work Behavior: Empirical Study On Egyptian Universities, Roqaya Negm

Business Administration

This study investigates the impact of organisational culture on Innovative Work Behaviour (IWB) among academic staff in Egyptian universities. It aims to clarify the inconsistent findings in existing literature by examining how diverse cultural dimensions influence IWB. Employing a positivist paradigm with quantitative methods, the research utilises the Competing Values Framework (CVF). Data were collected from academic staff in five public and private universities in Egypt, with analysis using regression analysis, T-tests, and ANOVA to differentiate between these institutional types. The study analyses the effects of various organisational cultural dimensions—adhocracy, clan, market, and hierarchy on IWB. The findings indicate that …

Environmental, Social, And Governance (Esg) Research: A Systematic Review Of Recent Trends (2020–2024), Jiyeon Kim Ph.D., Wooyoung Yang

Faculty Publications

The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines how recent policy changes have reshaped the linkages between ESG and sustainability. Following the PRISMA 2020 guidelines, we conducted a systematic review examining empirical studies of ESG–sustainability performance relationships published between 2020 and 2024. Studies examined the quantitative relationships between ESG sustainability performance and publicly traded corporations. Quality assessment employed the adapted Newcastle–Ottawa Scale with sustainability-specific criteria. From 2847 …

Torts And Pesticide Drift: Amending Right-To-Farm Acts In The Wake Of Widespread Dicamba Drift By Nicholas Brown** And Matt Roessing*

Journal of Legal Studies in Business

When crops die in a field prior to harvest, a farmer loses a portion of his salary for that year. When the cause of the crop loss is natural, farmers can usually seek compensation through crop insurance and government commodity support programs. When the crops were lost as a result of pesticide drift, these forms of compensation are not usually available to farmers.1 In order to make up for their losses, farmers can seek damages through judicial redress. For many decades, various state and federal laws have combined to complicate and at times prevent farmers adversely affected by pesticide drift …

Cover Page & Table Of Contents - Volume 23

Journal of Legal Studies in Business

JLSB vol. 23 Title Page & Table of Contents

Incorporating Tax Law Into Legal And Regulatory Environment Of Business Courses

Journal of Legal Studies in Business

No abstract provided.

Too Much, Too Little, Or Just Right? Beyond The Perception (Or Reality) Of Law School Rigor In Teaching Undergraduate Copyright Law

Journal of Legal Studies in Business

No abstract provided.

At The Crossroads: Ryan Coogler’S Metaphysical Meditation On Blues Music’S Power Of Salvation And The Terror Of Racial Predation In “Sinners”, Terri Bowles

Markets, Globalization & Development Review

In Sinners (2025), written and directed by Ryan Coogler, intercultural histories of music, religion and oral tradition inform a modern and complex horror tale confronting the terror of Jim Crow in the post–World War I Mississippi Delta. The film, starring frequent Coogler collaborator and muse Michael B. Jordan as twin war veterans out to reestablish their lives as juke joint owners, coalesces themes of economic repression, racial voyeurism, and secular and religious entanglements with cinematic horror allegories of objectification, consumption and possession. This review explores the film’s tense and violent examination of these themes and the lived and imagined spaces …

From Prompt To Prejudice: Visual Evidence From Ai Image Generation Platforms, Jinu K. Varghese, Padma Rani

Markets, Globalization & Development Review

This study examines how AI image generation systems perpetuate digital orientalism through systematic cultural representation patterns that increasingly shape global digital markets and international development discourse. Using visual social semiotics methodology, we conducted comparative analysis of Midjourney and ChatGPT platforms across nine culturally specific prompts examining religious imagery, contemporary social dynamics, and power structures in Indian cultural contexts. Our findings reveal that both platforms consistently reproduce colonial-era representational frameworks despite culturally sensitive prompting and advanced technical capabilities. The analysis identifies three systematic patterns: temporal displacement strategies that acknowledge modernity while containing it within orientalist categories, institutional validation requirements that privilege …

Aging And The Screen: Toxic Commodification Of The Female Body In The Substance (2024), Damlasu Uyug Sengun, Tuncer Mert Aydın, Zeynep Ozdamar Ertekin

Markets, Globalization & Development Review

Representations of the aging female body have increased in media, but their presence is still shaped by social norms and market-driven ideals. On the contrary, The Substance (2024), an absurd, postmodern body horror, provides us a provocative critique of contemporary society’s obsession with youth and beauty and the way our culture defines and commodifies aging, especially in relation to women’s bodies and identities. Our review of The Substance incorporates consumer culture theory with Julia Kristeva’s concept of the abject (1982), Laura Mulvey’s theory of the male gaze (1975), and Barbara Creed’s notion of the monstrous-feminine, (1993) to explore the toxic …

Navigating The Open-Loops: Actor Dynamics And Bottlenecks In The Transition Towards Circular Household Waste Supply Chains, Burcin Ozdamar, Aysu Göçer

Markets, Globalization & Development Review

Household waste supply chains (HWSCs) in developing countries often suffer from fragmented actor structures, weak coordination, and informal practices that limit their overall performance and circularity potential. Existing studies tend to focus on isolated aspects such as waste types, technologies, or individual actors, without systematically examining the broader network and interdependencies shaping HWSC outcomes. Addressing this gap, this study investigates the key components (e.g. actors and waste processes) and bottleneck points that hinder the structure and functioning of current HWSCs to transform into circular systems. Drawing on industrial network theory, the research analyzes how actor relationships and system configurations influence …

A Time Of Transition: Globally And At Mgdr, Nikhilesh Dholakia, Deniz Atik, Zeynep Ozdamar Ertekin, Delphine Godefroit-Winkel

Markets, Globalization & Development Review

No abstract provided.

The Mediating Role Of Supply Chain Disruption Between Supply Chain Resilience Practice And Competitive Advantage Of Manufacturing Companies, Solomon Amsalu Gesese, Rajwinder Singh

International Journal of Applied Management and Technology

The global expansion of supply chain (SC) networks improves the overall performance of the SC and increases an organization’s susceptibility to disruptions within the chain. This study examines the mediating role of supply chain disruption (SCD) between supply chain resilience practice (SCRP) and competitive advantage (CA) of manufacturing companies in Ethiopia. We employed descriptive and explanatory research designs and analyzed the data collected from 347 participants using SEM methods. The findings show that SCRP significantly affects SCD and CA. Moreover, SCRP significantly influences CA, mediated by SCD. Building and maintaining SC resilience reduces disruptions and enhances competitiveness in the ever-changing …

Investigating The Impact Of Health Information Exchange On Hospital Performance: Evidence From The United States, C. Christopher Lee, Ruoqing Zhang

International Journal of Applied Management and Technology

This study examines the impact of health information exchange (HIE) participation on hospital performance in the United States, focusing on profitability, efficiency, and quality. Analyzing data from 3,294 hospitals over 3 years (2014–2016) and using multiple regression models, the results showed a positive association between HIE participation and improved performance. HIE membership is linked to increased profitability, enhanced efficiency, and certain quality enhancements, particularly in larger, metropolitan, for-profit hospitals. However, the relationship with quality outcomes is less conclusive. The comprehensive analysis considers various control variables, and the findings of this study offer valuable insights for hospital managers and policymakers and …

Georgia Southern Marketing Plan, Charles R. Herman

Honors College Theses

The Georgia Southern Botanic Garden Marketing plan details what the future marketing of the garden looks like. The plan shows the potential of the garden as a space for relaxation and education as well as a one-of-a-kind event space. Using this as the platform the goal of the plan is to show that the community and greater Statesboro area using social media and reaching out through events. Through an overhaul of the marketing of the garden it would allow it to expand its current markets and increase its contributed and earned revenue.

Exploring The Bank Lending Channel: How Bank Characteristics Shape Monetary Policy Effectiveness, Filip Świtała

Journal of Banking and Financial Economics

This paper examines how individual bank characteristics influence the transmission of monetary policy through the bank lending channel. Using panel data and a Fixed Effects model validated by the Hausman test, the author analyses how bank size, capitalization, profitability and asset quality affect responses to monetary tightening. The study highlights the importance of inter-bank differences in shaping monetary policy effectiveness and offers insights for regulatory frameworks and macroprudential policies aimed at strengthening financial stability.

2025-11-14 Fep Recommendation Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

A draft recommendation for Faculty Evaluation Plans submitted to the Executive Committee on November 14, 2025.

5th International Annual Conference Proceedings: A New Global Order, Yet Again, Centre For Business And Economic Research (Cber), School Of Economics And Social Sciences (Sess)

Conference Proceedings

The School of Economics and Social Sciences (SESS) and the Center for Business and Economics Research (CBER) at the Institute of Business Administration (IBA), Karachi, are pleased to announce the 5th International Annual Conference on "A New Global Order, Yet Again" In an era marked by geopolitical realignments, technological innovations, green transitions, climate change, and evolving trade dynamics, the global economic landscape is undergoing an unprecedented transformation. Developing economies today face multifaceted challenges: leveraging new opportunities in a decentralized global system while managing debt insolvency risk, uncertainties in international trade, climate change vulnerabilities, and rising socioeconomic inequality.

This conference seeks …

Compliance With Corporate Governance Guidelines In The Nigerian Banking System: Implications For Commercial Banks’ Performance And Profitability, William Ikenna Anianwu

Doctoral Dissertations and Projects

The effectiveness of laws, rules, and guidelines depends on the ability of the subjects to adhere to the tenets of such regulatory guidelines. The concept of corporate governance embodies the rules and guidelines that define the effectiveness of corporate operations. So, when corporate governance rules and guidelines are fully complied with by corporate entities, it enhances corporate performance and profitability. This is derived from the fact that the corporate governance structure defines the activities, rights, responsibilities, and decision processes within a corporate organization, of which commercial banks are part. Nigeria has never lacked corporate governance rules and guidelines; however, the …

Human Resources Impact On Person-Environment Fit And Job Performance: A Single Case Study Design, Constance J. Mitchell

Doctoral Dissertations and Projects

Person-environment (PE) fit is central to the interactional psychology (IP) theory, which is the behavioral consequences of the interface between individuals and their environment. According to both PE fit and IP theories, employee motivation, job satisfaction, and job performance are enhanced when individuals are compatible with various aspects of the workplace. In this single-subject, bounded case study, the researcher explored HR’s influence on job performance and person-organization, person-job, and person-supervisor fit. The sole participant is a subject matter expert with over 35 years of experience in HR-related fields. The study procedures consisted of four interview sessions, an observational/field study, and …

The Challenge For Leaders Managing Generation Z Due To Declining Employee Commitment Compared To Previous Generations Relating To Voluntary Turnover And Work-Life Balance Prioritization, Brunno Prosperi Covolan

Doctoral Dissertations and Projects

Managers and organizations are experiencing a growing problem managing Generation Z as they join the workforce. Particularly, there have been growing concerns relating to their rates of voluntary turnover and work-life balance expectations. This study focused on understanding how benefits related to employee commitment and the impact employee commitment has on addressing voluntary turnover and work-life balance expectations. The study concluded that there is a direct relationship between employee commitment and the two aforementioned issues. Further, the study revealed that employee commitment, as related to Generation Z, is increased by focusing on relational and emotional need satisfaction. The conclusions of …