Business Commons^™

Washington Report: Irs And Aicpa Discuss Tax Administration-1975 (Part I: Collection And Service Matters), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division. Committee On Tax Administration

Tax Adviser

No abstract provided.

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.

Creation Of Interest Income Under Sec. 482, George G. Bauernfeind

Tax Adviser

No abstract provided.

Viewpoint: Irs Collection Initiativesa Self-Critique, Thomas L. Davis

Tax Adviser

No abstract provided.

Federal Tax Exemption Of Prepaid Health Care Plans Introduction, James J. Mcgovern

Tax Adviser

No abstract provided.

Taxation Of Esots (Part I), Robert S. Pavlock, Paul Lieberman

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 7, Number 1, January 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended December 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Irs Access To Accountants’ Workpapers: The Coopers & Lybrand Case, William T. Barnes

Tax Adviser

No abstract provided.

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.

Pension Reform Act Of 1974: Taxation Of Distributions, Douglas M. Cain, R. Michael Sanchez, Constance L. Hauver, James F. Wood

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Estate Planning: Resolving Close Corporation Stock Values In Irs Proceedings, Bernard Barnett

Tax Adviser

No abstract provided.

Installment Sales-Problems, Pitfalls, Planning Opportunities, David O. Shapiro

Tax Adviser

No abstract provided.

Planning A Sec. 303 Redemption, Lionel Chan

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended November 1973; Author Index—12 Months Ended November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Building From Within: Hr And Leadership As Strategic Resources In Micro And Small Business Growth Across Generations And Partnerships, Angelia Mathews Payne

USF Tampa Graduate Theses and Dissertations

Micro and small businesses (MSBs) with 1-19 employees represent 99.9% of all U.S. private sector businesses and contribute nearly $4 trillion to the Gross Domestic Product (GDP), yet academic research on their internal growth strategies remains limited. This study examines how human resources (HR) and leadership function as strategic resources for growth across successive generations and partnerships in MSBs, addressing a critical gap in understanding how these internal capabilities create competitive advantages in resource-constrained environments.

Grounded in Resource-Based View (RBV) theory, this research investigated how HR and leadership capabilities meet the criteria for strategic resources—being valuable, rare, inimitable, and non-substitutable …

Analysing Visitor Perceptions Of Storytelling: The Eileen Gray Exhibition, National Museum Of Ireland, Dublin, Keeva Burns, Jacqui Doyle

International Journal of Tour Guiding and Visitor Attraction Research

Eileen Gray is widely regarded as a pioneer of twentieth century interior and furniture design. An exhibition of her work is on display in the National Museum of Ireland, Collins Barracks, Dublin. This research aims to shed light on the perceptions and experiences of visitors to the museum. Specifically, the purpose of this study is to provide insights into the quality and standard of the museum storytelling in order to generate recommendations for the enhancement of the current visitor experience. A pragmatic approach is taken, utilising both quantitative and qualitative methods of surveys and participant observation. The findings reveal that …

2025 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Jaime Pedigo, Jennifer Smith, Patty Watson, Heather Wohltman, Amanda Wolf

Programs

Each year, Eastern Illinois University proudly recognizes the outstanding achievements of our faculty in research, creativity, and engagement. This collection of accomplishments reflects the dedication of an engaged faculty committed to excellence and the continual pursuit of knowledge. Many of these successes were made possible through meaningful collaboration with our students, who contribute as co-authors, research assistants, and partners in bringing ideas to life. Some of these professional milestones represent years of effort, demonstrating remarkable persistence and determination. We offer our heartfelt congratulations on this wide range of achievements, which bring distinction to our departments, colleges, and the University as …

Utilizing Ensemble Learning Techniques To Enhance Corn Price Prediction: A Case Study On South Dakota, Youssef Harrath, Jihene Kaabi, Ethan Price

Research & Publications

Predicting crop prices is a complex challenge that farmers must navigate each year, but machine learning algorithms can provide valuable insights to support more informed decision making. In recent years, agricultural price prediction models have made significant advances, with architectures achieving varying degrees of success. However, ensuring the accuracy and reliability of these models remains an ongoing challenge. This research explores the use of stacking, an ensemble learning technique, to enhance the performance of base models in predicting corn prices in many regions of the state of South Dakota in the USA. We propose a hybrid architecture that combines Long …

Enabling Coercive Drivers With Green Supply Chain Management Practices To Gain Performance Nexus Through External Collaboration And Monitoring, Aamir Rashid, Rizwana Rasheed

Publications and Research

Businesses primarily provide products or services, expand operations, and generate profits. However, they frequently disregard the environmental and economic consequences of their actions as they strive for profitability and growth. Consequently, the main objective of this research was to examine the impact of a multifaceted supply chain function on performance. Data were collected from 415 respondents employed in various manufacturing companies within a developing economy. The hypotheses were evaluated using Structural Equation Modeling (SEM) through Smart PLS. The findings discovered that ten of the thirteen hypotheses tested were supported, while three were not. Coercive drivers were observed to significantly influence …

The British Photographic Industry And The Roles Of Women 1840-1920: A Survey, Michael Pritchard

Art Inquiries

This essay surveys the role of women within the British photographic industry to 1920 and attempts to quantify the numbers involved, their roles and how they were perceived by contemporary commentators. In common with so much of nineteenth century arts and sciences women are rarely present having been excluded by legal constraints on wealth and property, from the membership of professional bodies, and by being ignored by the contemporary press, this essay provides substantive numbers emphasising their significance.

The Dark Side Of Synchrony: Investigating Affective Valence As A Moderator Of The Relationship Between Physiological Synchrony And Team Performance, Caroline N. Deal

USF Tampa Graduate Theses and Dissertations

Team processes are severely understudied, likely given their dynamic nature. Physiological synchrony (PS) may provide a solution, as PS provides a proximal, objective measure of team processes. PS is believed to develop through affect contagion, such that team members who catch each other’s emotions are more likely to physiologically synchronize. Extant research has found relationships between PS and performance; however, many questions remain regarding the nature, scope, and directionality of this relationship. I proposed that PS in the context of a positively valenced emotion would be beneficial to team performance, while PS characterized by a negatively valenced emotion would be …

2025-10-22 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on October 22, 2025, regarding upcoming events on campus, homecoming, Board of Regents meeting, academic and personnel calendars, and congratulatory remarks.

Digital Entrepreneurship Is Redefining Entrepreneurship, Llandis G B Barratt-Pugh Prof, Fang Zhao Prof, Yuli Suseno Prof, Janice Redmond A Prof, Peter Standen A Prof

Journal of Business & Entrepreneurship

This paper provides empirical evidence to conceptualize how digital technologies reconfigure entrepreneurship. Taking an inductive theory-building approach, we first examined the extant literature. Our research study utilised case studies and surveys. More than forty extensive interviews were conducted with experienced digital entrepreneurs (DEs). The analysis followed an iterative grounded theory approach. These Australasian findings indicated that a continuum exists as traditional ventures migrate towards digital operations, forming hybrid models that reflect both the characteristics of traditional entrepreneurism and DE. But, while the motivation of DEs and traditional entrepreneurs were similar, their modes of developing products and ventures differed in terms …

The Rise Of E-Commerce And Digital Marketplaces: Implications For Consumer Engagement And Market Efficiency, Fatai Kayode Wahab, Tajudeen Idera Abdulmajeed

Journal of Business & Entrepreneurship

E-commerce and online marketplaces have witnessed remarkable growth over the past twenty years, transforming consumer behaviour and global business practices. This paper examines the factors contributing to the rise of e-commerce, focuses on its implications for consumer behaviour, and the business performance. The study employed a descriptive research design and utilised a survey method to gather data from fifty SMEs operating online businesses in Nigeria. Structured questionnaires were administered to business owners and managers to gain insight into their operational strategies, digital marketing adoption, and perceived challenges facing the e-commerce and online marketplaces in Nigeria. Data were analysed using descriptive …