Business Commons^™

Foreign Investment Study Act Of 1974: Reporting Requirements, Daniel F. Lundy

Tax Adviser

No abstract provided.

Washington Report: 1974 Legislative Wrap-Up, Joel M. Forster

Tax Adviser

No abstract provided.

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part I), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.

Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro

Tax Adviser

No abstract provided.

Evolution Of A New Strategic Orientation In The Ai Era: Exploring The Determinants Of Ai Orientation, Sreelakshmy Geethakumari

Dissertations

The field of AI has undergone significant evolution over the past few decades. While AI is heralded as one of the most transformative technologies, scholars caution that its strategic impact may still not be fully realized. Given the strategic importance of AI in today's firms, it is essential to consider AI as a strategic orientation and understand its determinants in detail. Our study examines AI Orientation, defined as a firm's deliberate application of AI technologies to achieve its strategic objectives. Drawing on multiple theoretical perspectives, this study investigates the determinants that shape a firm’s AI orientation. This study employs a …

Role Conflict And Burnout: How Can Employed Graduate Students Thrive, Not Just Survive?, Eric M. Douthirt

USF Tampa Graduate Theses and Dissertations

This dissertation investigates several of the multifaceted challenges faced by employed graduate students, a growing demographic within U.S. higher education. Against a backdrop of intensifying technological change, evolving labor market dynamics, and increased educational attainment, these individuals encounter pronounced school-work-family conflict (SWFC), resulting in a heightened risk for personal burnout (PB).

Building upon the job demands-resources theory, this research explores whether school-work facilitation (SWF) and student emotional engagement (EE) might attenuate the deleterious relationship between school-work-family conflict (SWFC) and personal burnout (PB), with gender and number of children included as controls.

Data from 489 participants, collected via a single cross-sectional …

From The Editors, Rully Karim Dr.

Journal of Project Management & Construction

The Journal of Project Management and Construction (JPMC) is a peer-reviewed publication dedicated to advancing the field of project management and construction, grounded in the principles outlined in the PMBOK 6th Edition. Our focus encompasses the ten knowledge areas essential to successful project management: Integration, Scope, Schedule, Cost, Quality, Resource, Communications, Risk, Procurement, and Stakeholder Management.

JPMC publishes original research papers written in English that provide deeper insights into these knowledge areas and contribute to the development of best practices in project management and construction. Submissions may include theoretical analyses, computational models, experimental observations, or a combination of both theoretical …

Critical Success Factors Of Lean Construction Implementation To Improve Construction Project Efficiency In Indonesia, Onal Putra, Rossy Armyn Machfudiyanto

Journal of Project Management & Construction

Inefficiency is still a problem in the construction industry in Indonesia and in the world. Inefficiency leads to delayed deadlines, budget overruns, and inappropriate quality. It is caused by a lot of waste in the form of activities that use resources but do not produce the expected value. Lean construction is one approach to address this problem by eliminating waste and maximizing value for users or customers. This research aims to identify and determine the critical success factors that most influence the implementation of lean construction to improve the efficiency of construction projects in Indonesia as well as the development …

Development Of Knowledge Base Of Audit Process In High-Rise Building Works With Design-Build Contract Based On Iso 19011:2018 And Regulation Of The Minister Of Public Works And Housing No. 10 Of 2021, Zafira Alysha Fadli, Danang Budi Nugroho

Journal of Project Management & Construction

In achieving the long-term development goal of Advanced Indonesia, the Government continues to accelerate the completion of infrastructure development, such as strategic and priority projects that support economic transformation. Infrastructure development is still one of the main focuses of the Indonesian government, the 2024 state revenue and expenditure budget (APBN) is allocated to the infrastructure budget. The massive construction of high-rise buildings in Indonesia, the number of accidents is getting higher, so it is necessary to implement an audit process on construction work. The audit process is to know and monitor directly the procedures that have been applied optimally. Therefore, …

Existing Precast Company Condition In Indonesia With Five Innovation Processes For Continuous Improvement, Ranti Hidayawanti, Vincent Gasperz

Journal of Project Management & Construction

It is revealed that Indonesia’s Innovation in 2021 is ranked 87th out of 132 countries based on the Global World Index. It is a two-place drop from 2020 where Indonesia was previously ranked 85th. The sectors that appear to have the lowest innovation scores are the business progress sector, human development and research, scientific output, and creative output. This innovation rank indicates that business people in general, including in the precast concrete business sector in Indonesia, have not made good innovations in working on and maximizing their market potential and result in the weak competitiveness of domestic companies with foreign …

Development Of Work Breakdown Structure (Wbs) Dictionary And Checklist Integrated With Building Information Modelling (Bim) On Concrete Bridge’S Care And Maintenance Work To Improve Maintenance Performance, Dina Benua Lalitya, Yusuf Latief

Journal of Project Management & Construction

According to The Ministry of Public Works and Public Housing of Republic of Indonesia (Kementerian PUPR), there was a significant decrease in national bridge condition in year 2021 compared to year 2018. One of the crucial factors that led to the collapse of the bridge was the lack of bridge management and maintenance to ensure the bridge’s serviceability. To cope with this condition, the solution needed is to carry out effective, efficient, and economical care and maintenance works. In bridge’s care and maintenance works, good project management can be improved with Work Breakdown Structure (WBS) and the use of integrated …

Conflict Clarity: How To Teach Students To Turn Disputes Into Growth Opportunities, Eileen Paige Petzold-Bradley

Learning and Educational Center Virtual Teaching and Learning Conference

Conflict is an unavoidable part of learning and working in today’s fast-changing industries. Faculty often observe students struggling with teamwork, communication breakdowns, and emotional self-management during group projects or internships. This session equips educators with practical strategies to help students build durable skills—conflict resolution, emotional intelligence, and self-awareness—that translate directly into professional success.

Drawing on research in conflict management, leadership, and organizational psychology, participants will explore the “Conflict Clarity” framework: a set of teaching tools, reflection prompts, and case scenarios designed for classroom use across disciplines. Faculty will learn how to integrate conflict styles, the CLEAR conversation framework, and role-play …

The Tax Adviser, Volume 6, Number 1, January 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Professions At Work: Captaxation Of Capital Gains, Joel M. Forster

Tax Adviser

No abstract provided.

Effect Of Financial Reporting And Disclosure Requirements On Lifo Elections, Kenneth G. Humer

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

H.R. 10 Plans Under The 1974 Pension Reform Law, Bruce Moore

Tax Adviser

No abstract provided.

Competent Authority: Settlement Of International Tax Disputes, John F. Hanlon

Tax Adviser

No abstract provided.

2025-11-06 Staff Congress Bylaws Revision, Morehead State University. Staff Congress.

Staff Congress Records

A proposed revisal of the Staff Congress Bylaws submitted to congressional members on November 6, 2025.

2025-11-06 Staff Congress Constitution Revision, Morehead State University. Staff Congress.

Staff Congress Records

A proposed revision of the Staff Congress Constitution submitted to congressional members on November 6, 2025.

Engaged Employees Deliver Returns: Evidence On Financial Performance From Spain, Carlos Gomez-Mugica

Engaged Management ReView

Does investing in your employees create long-term value? Although many firms pursue employee-focused policies, studies show little agreement on which specific dimensions of employee satisfaction yield sustainable financial performance. Building on Edmans (2011), who linked employee satisfaction to superior stock performance in the United States, this study turns to the Spanish market. Using 15 years of data from Actualidad Económica—Spain’s most recognized benchmark for employee satisfaction—we apply Herzberg’s (1968) two-factor theory to distinguish between motivators, such as sense of belonging, talent management, and training, and hygiene factors, like compensation and work environment. Applying a Carhart (1997) four-factor model, we find …

The Relationship Between Theory Of Planned Behavior Constructs And Small Business Owners’ Tax Evasion And Avoidance Behaviors, Kenyatta Patton

Walden Dissertations and Doctoral Studies

The U.S. Department of the Treasury incurs substantial costs due to a tax gap, and the U.S. Internal Revenue Service has limited capacity to implement non-enforcement strategies without a deeper understanding of the behavioral drivers of tax non-compliance. Grounded in the theory of planned behavior, the purpose of this quantitative, correlational study was to explore the relationships between small business owners’ attitudes toward taxation, social norms, perceived behavioral control, and tax compliance behaviors. The participants comprised 121 small business owners in the Atlanta, Georgia, metropolitan area. They completed a combined survey consisting of the ethics of tax evasion survey instrument …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Revisiting “The Menace Of Competition And Gambling Deregulation”, Thomas E. Lambert

Faculty and Staff Scholarship

This paper continues the analysis and discussion of gambling deregulation from an institutional economics perspective done in the article “The Menace of Competition and Gambling Deregulation” by Atkinson, Nichols, and Oleson (2000). John R. Commons’ concept of the “menace of competition” is used to analyze how gambling industry regulations and laws are gradually changed in the last decades of the 20th Century, and this in turn helps the industry to grow and prosper throughout the US. Since the publication of this paper, much has changed in the gambling industry in the US. Sports gambling has grown dramatically since it has …

Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita

Jurnal Administrasi Bisnis Terapan

The current era of heightened global economic uncertainty necessitates a thorough understanding of corporate financial strategies that enable firms to weather economic shocks. This literature review systematically identifies and analyzes financial strategies and practices that have demonstrated effectiveness in mitigating the negative impacts of events such as geopolitical instability. The methodology involves a comprehensive synthesis of existing scholarly articles focusing on corporate finance responses to global economic volatility. This study examines strategies related to funding, capital structure, cash management, and investment, evaluating their success in fostering financial resilience. Furthermore, the review integrates relevant financial theories, including the pecking order, trade-off, …

“How Can Ai Data Centers In The U.S. Meet Projected Electricity Demands By 2030?, Aiden M. Matano

Sustainable Supply Chain Management

The rapid expansion of artificial intelligence is driving a sharp increase in U.S. electricity demand, with AI-driven data centers emerging as a central contributor through 2030. This paper asks how U.S. AI data centers can meet projected electricity needs while simultaneously reducing carbon emissions. Using a supply-chain and systems perspective, it analyzes the full energy chain of AI data centers: upstream electricity supply and grid deliverability, midstream facility design and grid interaction, and downstream operational practices, waste management, and disclosure. Drawing on recent projections from the International Energy Agency, Lawrence Berkeley National Laboratory, and U.S. federal guidance, the paper shows …