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Full-Text Articles in Business

Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick Sep 2025

Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick

Tax Adviser

No abstract provided.


Accelerating The Benefit Of Deemed-Paid Foreign Tax Credits, John L. Kramer, James E. Wheeler Sep 2025

Accelerating The Benefit Of Deemed-Paid Foreign Tax Credits, John L. Kramer, James E. Wheeler

Tax Adviser

No abstract provided.


Tax Complexity And The Tax Practitioner, James S. Eustice Sep 2025

Tax Complexity And The Tax Practitioner, James S. Eustice

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants Sep 2025

Author Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants Sep 2025

Subject Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Sep 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Sep 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman Sep 2025

’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman

Tax Adviser

No abstract provided.


Tax Reform Act Of 1976- What’S In It For Business?, Dean A. Adams Sep 2025

Tax Reform Act Of 1976- What’S In It For Business?, Dean A. Adams

Tax Adviser

No abstract provided.


Realidades De Las Organizaciones De La Sociedad Civil En México: Índice De Fomento A Las Actividades De Las Osc, Pablo Armando González Ulloa Aguirre Sep 2025

Realidades De Las Organizaciones De La Sociedad Civil En México: Índice De Fomento A Las Actividades De Las Osc, Pablo Armando González Ulloa Aguirre

Journal of Nonprofit Innovation

Este artículo presenta los hallazgos derivados de la construcción de un Índice que evalúa el estado del fomento de las Organizaciones de la Sociedad Civil (OSC) en las 32 entidades federativas de México durante el año 2021. También describe los criterios considerados en la construcción del Índice y los resultados obtenidos en cada una de sus dimensiones. El Índice proporciona una perspectiva integral y multidimensional sobre el estudio del fomento a las OSC, analizando las dimensiones legal, institucional y programática con el objetivo de comparar los avances y los retrocesos en este ámbito. Al hacerlo, ofrece una oportunidad para mejorar …


Reengineering Resilience: Bio-Resilience Bonds For Financing Microbial Infrastructure And Climate Equity, Reece Buckley Sep 2025

Reengineering Resilience: Bio-Resilience Bonds For Financing Microbial Infrastructure And Climate Equity, Reece Buckley

COP30

This policy proposal introduces Bio-Resilience Bonds (BRBs), a performance-based financial instrument designed to monetise microbial ecosystem services as measurable climate infrastructure. Microbial ecosystems are crucial for climate resilience, yet they are often overlooked in mainstream adaptation f inance frameworks. Their ability to regulate carbon and nitrogen cycles, reduce methane emissions and enhance soil and water stability (Delgado-Baquerizo et al., 2016) makes them essential assets for climate mitigation and adaptation. With global adaptation needs exceeding £2.7 trillion (UNEP, 2024), this oversight indicates a systemic failure to recognise biology as a form of infrastructure. BRBs transform microbial outputs into localised key performance …


Investigating The Market Dynamics Of Aeroponically Cultivated Products With Delay, Pulak Kundu, Uzzwal Kumar Mallick Sep 2025

Investigating The Market Dynamics Of Aeroponically Cultivated Products With Delay, Pulak Kundu, Uzzwal Kumar Mallick

Mathematical Modelling and Numerical Simulation with Applications

Aeroponically grown potatoes offer higher yields and year-round production but often face delayed market entry due to high setup costs, technical barriers, and logistical challenges. A delay-based mathematical model has been newly proposed in this study to analyze the dynamics of demand, supply, and pricing for aeroponically grown products. The model’s existence, stability, and sensitivity have been investigated analytically, and numerical simulations have been carried out using the Runge-Kutta 4th order method with the dde23 solver. Findings reveal that market stability is maintained when delays are below seven years, but delays beyond this threshold lead to persistent fluctuations in price, …


Methodology Of Market Definition: Case Of Digital Multi-Sided Platforms, Anzhelika Gerasymenko, Vasyl Hanovskyi Sep 2025

Methodology Of Market Definition: Case Of Digital Multi-Sided Platforms, Anzhelika Gerasymenko, Vasyl Hanovskyi

Yearbook of Antitrust and Regulatory Studies

The rapid expansion of the digital economy has significantly contributed to the increasing market power of digital multi-sided platforms, making its precise measurement increasingly challenging. The main reason is the lack of efficiency of SCP-tools in digital markets that push competition authorities to look for alternative ways of competition regulation in such markets (like the DMA approach), while its results are still poor. This paper provides the methodological grounding of a vertical breakdown of a complex product traded by digital multi-sided platforms to bring back the conventional tools of market definition and to adjust them to the specifics of digital …


Students Help Launch Bench Racers Brand In Frenchtown, Lindenwood University Sep 2025

Students Help Launch Bench Racers Brand In Frenchtown, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid Sep 2025

The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid

Muthanna Journal of Administrative and Economics Sciences

Trading volumes are one of the most important indicators of liquidity in financial markets. Although the Iraqi banking system has experienced liquidity turmoil since 2003, this has led to a significant decline in the stock market. This study aims to investigate the impact of trading volumes on bank credit in the Iraq Stock Exchange. Based on a sample of 60 companies listed on the Iraq Stock Exchange and 18 banks, the study spanned a 15-year period, from 2008 to 2023. Using the least squares method, we demonstrated the relationship between the liquidity of stocks traded in Iraqi financial markets and …


The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood Sep 2025

The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood

Muthanna Journal of Administrative and Economics Sciences

Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …


The Role Of Visible Management Practices In Reducing Administrative Corruption, An Exploratory Study Of The Opinions Of A Sample Of Employees At The Technical Institute / Mosul, Yasser Salem Hussein Ahmed, Raghad Mohammed Yahya Suleiman Kharoufa Sep 2025

The Role Of Visible Management Practices In Reducing Administrative Corruption, An Exploratory Study Of The Opinions Of A Sample Of Employees At The Technical Institute / Mosul, Yasser Salem Hussein Ahmed, Raghad Mohammed Yahya Suleiman Kharoufa

Muthanna Journal of Administrative and Economics Sciences

The research aims to determine the extent to which visual management, with its extended dimensions (setting work requirements, eliminating and purifying, and reducing waste), can limit its administrative impact in the research organization. The research problem crystallized in raising the following questions: What is related to the agreement and influence between management practices and management even after the management director? to achieve what the current research sought, the descriptive analytical approach was adopted. The study community was identified in the Technical Institute-Mosul, which is one of the formations affiliated with the Northern Technical University to apply the analytical aspect of …


Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani Sep 2025

Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani

Muthanna Journal of Administrative and Economics Sciences

This research examines the complex interconnections for quality audits, performance measurements, and compliance rates inside a healthcare quality management system by analyzing data coming from 500 patients across several departments within a single hospital. The study adopts a quantitative methodology, including diverse healthcare quality metrics such as patient satisfaction, infection rates, readmission rates, and medical mistakes. Statistical analysis indicated a robust positive connection (r = 0.808, p < 0.05) between quality audit scores, and performance measures, indicating, that elevated audit scores strongly predicted superior hospital performance. The association between compliance rates, and performance measurements used to be poor (r = 0.004, p > 0.05), indicating a more intricate interaction within the quality management system analysis for departments including Cardiology, Neurology, Orthopedics, Pediatrics, and General Medicine revealed comparable trends, alongside correlation values between 0.77, and 0.83. ANOVA …


The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed Sep 2025

The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the specificity of succession between nine and the expansion of credit on the establishment consisting of five private Iraqi commercial banks for the period (2014-2023). The research may be conducted at the level of descriptive analysis with standard employment trends and relative analyses and analysis of these ratios by relying on the following financial data of the banks under study and analyzing them, The research results showed that all the banks studied have a positive liquidity gap, but this excess liquidity was not reflected in credit expansion, as Iraqi banks behave conservatively in investing their …


Administración Y Organización Deportiva. Conceptos Y Aplicaciones, Myriam Andrea Beltrán Benavides, Daniel Mejía Lizarazo Sep 2025

Administración Y Organización Deportiva. Conceptos Y Aplicaciones, Myriam Andrea Beltrán Benavides, Daniel Mejía Lizarazo

Ciencias del Deporte y la Educación Física

Las organizaciones deportivas en su administración requieren incluir aspectos de gestión que abarquen y aseguren un correcto funcionamiento, desarrollo y cumplimiento de sus objetivos; estos elementos son esenciales para la eficiencia, sostenibilidad y crecimiento. En un entorno deportivo cada vez más competitivo y profesionalizado, integrar prácticas administrativas no solo consolidan estructuras organizativas sólidas, sino que además contribuyen al desarrollo integral del deporte a nivel local, nacional e internacional, de tal manera que una adecuada administración promueve la transparencia, mejora la comunicación interna y externa y contribuye al fortalecimiento de la relación con los grupos de interés.


Navigating Succession: Exploring Succession Planning Strategies In Polish Family Businesses, Jan M. Klaczak, Theresa M. Neal, Yvonne Doll Sep 2025

Navigating Succession: Exploring Succession Planning Strategies In Polish Family Businesses, Jan M. Klaczak, Theresa M. Neal, Yvonne Doll

International Journal of Applied Management and Technology

Family businesses are the foundation of modern economies and societies, yet many encounter continuity challenges during succession. The purpose of this qualitative, multiple-case study grounded in Rothwell’s seven-step model for succession planning was to explore succession planning strategies Polish family business leaders used for ownership and leadership transfer to the next generation. Three family business leaders who executed succession planning in their firms participated in the study. Data were collected via semistructured interviews, researcher notes, and company document reviews. Using methodological triangulation and Yin’s five-step data analysis, four themes emerged: systematic succession, grooming the successor, communication with nonfamily stakeholders, and …


Blue Economy Policy Implementation And Its Ecological Implications In Tomini Bay, Abdul Wahab Podungge, Dwi Indah Yuliyani Solihin, Yulianty Adipu, Yanti Aneta Sep 2025

Blue Economy Policy Implementation And Its Ecological Implications In Tomini Bay, Abdul Wahab Podungge, Dwi Indah Yuliyani Solihin, Yulianty Adipu, Yanti Aneta

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Industrial and mining activities around Tomini Bay have significantly impacted marine ecosystems. This study aims to analyze the formulation process of the blue economy policy using an institutional approach, which includes the structure and process of decision-making, the role of key actors, and the impact of norms, rules, and regulations on the policy. In addition, this study evaluates the policy from a sustainable ecosystem perspective. Employing a qualitative approach combined with a research-action model, this study focuses on collaboration between researchers and stakeholders to identify problems, develop solutions, and implement practical changes. Findings reveal that the blue economy in Tomini …


The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas Sep 2025

The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas

Muthanna Journal of Administrative and Economics Sciences

The objective of this study is to examine the qualitative characteristics of financial information and analyze their relationship with International Financial Reporting Standards (IFRS) and to investigate the perspectives of the study sample regarding the impact of IFRS on the quality of financial information Which shows that the research problem from the main and sub-questions is whether the International Financial Reporting Standards (IFRS) significantly affect the quality of financial information and the basic qualitative aspects of financial information. In this research, have been used primary data. Primary data have been collected through the answers received from Sample of Academic Specialists …


The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi Sep 2025

The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi

Muthanna Journal of Administrative and Economics Sciences

This research investigates the effect of media convergence on AIS in SMEs in Iraq during emergencies. The adopted research methodology was quantitative in nature in which 301 accountants participated in the study, and the phenomenon was measured using partial least squares structural equation modelling (SEM-PLS). The findings reveal the net benefits of decision-making and demonstrate how useful they are for Iraqi SMEs to consider while making decisions based on the factors like civil strife and the COVID-19 outbreak. This research contributes to the literature by analysing the MCI according to the hypothetical model in the context of Iraqi SMEs and …


Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan Sep 2025

Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to explore ways to reconcile adherence to the sharia principles governing Islamic financial products. The study examines how the established values and principles of the Islamic financial system contribute to enhancing trust and legitimacy, while innovation facilitates the adoption of modern financial technologies and instruments to meet evolving market needs. Drawing on a review of literature and applied studies, the research provides a theoretical framework that links the preservation of Sharia heritage with the introduction of new initiatives designed to boost efficiency and flexibility in financial services. Additionally, the study discusses the challenges that institutions face in …


The Smart Organization And Its Role In Enhancing The Quality Of Hybrid Education Through Outstanding Performance An Analytical Study Of The Opinions Of A Sample Of Professors From The College Of Medicine At The University Of Karbala, Muntadhar Zuhair Hassan Sep 2025

The Smart Organization And Its Role In Enhancing The Quality Of Hybrid Education Through Outstanding Performance An Analytical Study Of The Opinions Of A Sample Of Professors From The College Of Medicine At The University Of Karbala, Muntadhar Zuhair Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to demonstrate the role of the smart organization in enhancing the quality of hybrid education through the mediating role of outstanding performance, applied to a sample of professors at the College of Medicine at the University of Karbala. The research variables included (the smart organization, its dimensions of behavioral competence, strategic vision, and supportive incentive system. The dependent variable was hybrid education, its dimensions of physical and digital dimensions, and institutional support. The mediating variable was outstanding performance, its dimensions of financial perspective, customer perspective, and learning and growth). The questionnaire was used as a tool for …


(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi Sep 2025

(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi

Muthanna Journal of Administrative and Economics Sciences

In many scientific applications, data follow a pattern indicating a rapid decline in the probability of survival over time. The Rayleigh Pareto distribution is often used to model these patterns, but it sometimes lacks sufficient accuracy in representing the points that occur at the beginning of failure. In the practical aspect, most people are exposed to sudden death as a result of respiratory infection, especially in old age, so we need distributions that are more consistent to solve these problems. The aim of the research is to study a new formula for the Rayleigh Pareto distribution by adding an additional …


The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed Sep 2025

The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the role of strategic alignment as an independent variable and its correlation with sustainable competitive advantage as a dependent variable at Al-Maarif University College. The researcher employed a descriptive-analytical methodology, which comprised a cohort of faculty members from the college, with a sample size of 72 respondents. The researcher employed a questionnaire as the primary instrument for data collection, utilising the statistical software (SPSS) in conjunction with (Excel) for data analysis. Research has demonstrated a direct correlation and beneficial effect of strategic alignment in its dimensions (communication, value, governance, partnership, infrastructure, skills) on sustainable competitive …