Business Commons^™

The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Division Comments On Foreign Tax Credit Regs, Project, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Defining Marketing In The Digital Age: An Opportunity To Advance Marketing Thought And Practice, Norman Mafuratidze, Marius Wait, Ilse Struweg

The Qualitative Report

Our study consolidates and refines diverse marketing definitions that have emerged over six decades to formulate a contemporary definition encapsulating the discipline’s current practices and theoretical advancements. We investigate how diverse conceptualizations of marketing can be synthesized into a modern definition that accurately reflects current practices and theoretical advancements while providing practical guidance. Using qualitative document analysis methodology, we conducted first- and second-cycle coding on existing marketing definitions from academic literature and industry publications, identifying recurring themes through thematic analysis. Our findings reveal that marketing can be effectively conceptualized through the DIVE framework (Dynamism, Interconnectivity, Value co-creation, and Exchange), positioning …

Beyond Opacity: Distributed Ledger Technology As A Catalyst For Carbon Credit Market Integrity, Stanton Heister, Felix Kin Peng Hui, David Ian Wilson, Yaakov Anker

Business Faculty Publications and Presentations

The 2015 Paris Agreement paved the way for the carbon trade economy, which has since evolved but has not attained a substantial magnitude. While carbon credit exchange is a critical mechanism for achieving global climate targets, it faces persistent challenges related to transparency, double-counting, and verification. This paper examines how Distributed Ledger Technology (DLT) can address these limitations by providing immutable transaction records, automated verification through digitally encoded smart contracts, and increased market efficiency. To assess DLT’s strategic potential for leveraging the carbon markets and, more explicitly, whether its implementation can reduce transaction costs and enhance market integrity, three alternative …

The Perceptions And Receptiveness To Responsible Gambling By College Men Who Sports Bet: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan

UNLV Gaming Research & Review Journal

Responsible Gambling (RG) includes prevention messages aimed at mitigating harms. Research examining the experiences of college students who sports bet is lacking, hindering efforts to tailor messaging to college students. This qualitative study explored how college men who sports bet perceive and respond to existing RG messages, gathering their feedback on the characteristics of messages they find effective. Online focus groups were conducted with college men who sports bet (N = 12) using a semi-structured interview guide. The discussions were recorded, transcribed, and analyzed using an open coding Thematic Analysis approach. Codes were independently identified and analyzed resulting in …

2025-09-26 Message From The President, Morehead State University. Staff Congress.

Staff Congress Records

A message sent by the Office of the President to the campus community on September 26, 2025, regarding upcoming events on campus, employee compensation raises, campus tree replacement initiative, and congratulatory remarks.

Artificial Intelligence, Age, And Dynamic Ticket Pricing: A Mixed-Methods Study In Professional Sports, Joshua Greer, Nicholas Zoroya

Global Sport Business Journal

Abstract

This study investigates how age moderates fan perceptions of artificial intelligence (AI) and dynamic ticket pricing (DTP) in professional sports. Using a mixed-method design, data was collected from a self-administered online survey (N = 57) and triangulated with secondary sources, including industry reports and academic literature. Survey participants were divided into four generational cohorts and responses were analyzed across three constructs: perceived fairness, accessibility, and willingness to pay. A one-way ANOVA revealed a statistically significant difference in willingness to pay across age groups, F(3, 53) = 3.41, p = .015, with the most pronounced disparity between the youngest and …

Cricket, Capitalism And Class: From The Village Green To The Cricket Industry, Martin Barrett

Global Sport Business Journal

Author Chris McMillan, through Cricket, Capitalism and Class: From the Village Green to the Cricket Industry, provides a definitive and compelling critical sociological investigation of modern cricket’s rise from an English leisure pursuit and role in the expanding capitalism of Empire to today’s multi-billion-dollar cricket industry. This account is constructed through a largely Marxist reading of the sport’s entwining with the processes of capitalism and class. Specifically, class and the class structures reproduced by and through cricket are seen as critical in reproducing a system favorable to both historical and contemporary exploitation and expropriation. As the book transitions from exploring …

Book Review: Interrogating Integration: Sport, Celebrity, And Scandal In The Making Of New Germany, Sangchul Park

Global Sport Business Journal

This review discusses Interrogating Integration: Sport, Celebrity, and Scandal in the Making of New Germany by Kate Zambon. Through discourse analysis of media narratives, Zambon demonstrates that athletes and celebrities of immigrant or minority backgrounds become symbolic figures whose successes and failures test the nation’s integration project, with case studies including the 2006 World Cup, the Sarrazin debate, and the Integration Bambi Awards. The book’s originality lies in moving beyond legal or policy frameworks to foreground mediated narratives, offering clear and coherent arguments supported by a logically organized structure. While the absence of comparative perspectives and audience reception studies leaves …

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Investment Tax Credit For Farmers And Agriculturalists, Douglas O. Thure

Tax Adviser

No abstract provided.

Viewpoint: How Confidential Is The Tax Return?, Howard T. Martin

Tax Adviser

No abstract provided.

Estate Tax Deduction For Administration Expenses - Circuits In Conflict, William R. Brennan Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Steve Braun

Tax Adviser

No abstract provided.

Planning Contractual Deferred Compensation Arrangements For Professional Athletes, Cym H. Lowell

Tax Adviser

No abstract provided.

Bachelor's Degrees And Earnings In The Mountain West, 2022, Anthony Arroyo, Sydney Mitchell, Lara Karaalp, Caitlin J. Saladino, William E. Brown Jr.

Higher Education

This fact sheet presents 2022 data on the median annual earnings of bachelor's degree holders for specific fields of degrees (FODs) across the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah. This fact sheet also examines the share and earnings of individuals with less than a bachelor’s degree compared to bachelor’s degree holders in the three Mountain West metropolitan statistical areas (MSAs) appearing among the 30 largest MSAs in the United States: Phoenix-Mesa-Chandler, AZ; Denver-Aurora-Lakewood, CO; and Las Vegas-Henderson-Paradise, NV. The “Field of Bachelor's Degree in the United States: 2022” report from the U.S. Census Bureau …

Bernard Parks, Jr. V. Kelly King, Order On Motion To Dismiss Appeal, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Dominick Chase Named Chief Financial Officer, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Industries, Self-Rated Health, And Status Characteristics: An Exploration Of Health In Industries At The Intersection Of Race/Ethnicity, Gender, And Disability, Emmanuel Legarreta

Dissertations and Theses

While industries, occupations, and health outcomes have been widely studied, research has neglected self-rated health (SRH) and the intersectionality of different status characteristics in various industries. Using an IPUMS version of the Current Population Survey, this study explores the possible relationships between industries and SRH. More specifically, it seeks to find if workers' disability status, racial minority status, or gender moderates (i.e., differentiates) the relationship between their industry and SRH. Findings show that certain industries are significant predictors of SRH, and that women with disabilities working in Mining and Construction, and Business and Repair Service have significantly worse SRH than …

The Negative Impact Of Limited Integration On Business Performance And Customer Satisfaction In Supply Chains., Brayton J. Smith

Doctoral Dissertations and Projects

The increased spatial complexity in global supply chains has created an environment of heightened dynamism. Technological innovation, a rapidly changing global economy, geopolitical challenges, and the erosion of trust between supply chain partners compound this issue, creating disruptions and challenges for organizational and supply chain partner decision-makers. This research fills a gap in the scholarly literature on supply chain integration, including a 360-degree view of the problem from the perspective of the customer, supplier, and focal organizations. To address the gaps in the existing body of knowledge, the researcher conducted a flexible design multiple-case study using a constructivist research paradigm. …

A Multiple-Case Study Exploring Ineffective Internal Communication Management Strategies Of Small Businesses, Krissandra Seymour

Doctoral Dissertations and Projects

The purpose of this qualitative, multiple-case study was to address a gap in the existing literature and to offer practical applications for small businesses with virtual employees regarding their internal communication management strategies. Previous research regarding internal communication management strategies predominantly concentrated on larger organizations. However, given the crucial role that small businesses play in the nation’s economy and the increasing employment of virtual employees, it was essential to explore the strategies employed by small businesses in the United States. For this study, 27 leaders from small businesses in the Midwest were interviewed. The findings indicated that organizations lacking effective …

Ditch Tradition...And Move To Case-Based Learning, Emily Dane-Staples

The COSMA Journal

Recent criticisms of higher education include a lack of relevance and alignment with what employers are seeking in new hires. A lecture-based approach to teaching has proved less effective than other active learning strategies and does not adequately mimic the working environment sport professionals face. To better align the classroom and the workplace, a case-based learning approach can be used. This pedagogy blends high impact practices that have been demonstrated to assist students in knowledge acquisition and soft skill development by replacing traditional lecture and chapter readings with real-life scenarios that require student engagement with concepts in application. The technique …

The Impact Of Implementing International Financial Reporting Standard (Ifrs) 16 On Enhancing The Quality Of Accounting Information, Abdelrahman Khattab, Mahmoud Nassar

Jordan Journal of Applied Science-Humanities Series

This study aims to examine International Financial Reporting Standard (IFRS) 16, related to leases, and its impact on the quality of accounting information, particularly regarding relevance and faithful representation. The previous standard, IAS 17, faced challenges, notably the failure to recognize operating leases as assets and liabilities on the balance sheet, which hindered an accurate depiction of a company's financial position. The introduction of IFRS 16 addresses these issues and is considered a positive step toward improving financial reporting by enhancing the quality of accounting information. A descriptive analytical approach was employed, utilizing a questionnaire distributed to external auditors. One …

Chacahoula 2025, Volume 92, Alayna Pellegrin

Chacahoula

The 2025 issue of Chacahoula includes December 2024 and May 2025 graduating classes, as well as stunning photography student life on the banks of Bayou Desiard. With features covering students, faculty, and staff, this year's time capsule preserves an academic year in the life of the University of Louisiana at Monroe.

Chemistry Program Earns American Chemical Society Re-Accreditation Through 2031, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Effective Strategies For The Implementation Of Environmental Social And Governance Initiatives To Improve Brand Value, Charity Ndisengei

Walden Dissertations and Doctoral Studies

Some business leaders lack effective strategies to develop and implement their organization’s environmental, social, and governance (ESG) initiatives to improve the value of the organization’s brand. Business leaders, in particular, are concerned with balancing the improvement of brand value while addressing stakeholder expectations and navigating regulatory complexities. Grounded in institutional and legitimacy theories, the purpose of this qualitative pragmatic inquiry was to explore effective strategies for the implementation of ESG initiatives to improve brand value. Participants included five senior leaders from the energy, nonprofit, technology, and consulting sectors who had implemented ESG initiatives. Data were collected through semistructured interviews and …

Consumer Behavior-Based Strategies Small Business Leaders Use To Increase Online Sales Revenues, Alexander Sakharov

Walden Dissertations and Doctoral Studies

Many small business leaders struggle to tailor online strategies that drive demand, limiting growth and differentiation in competitive digital markets. Business leaders must adopt data-informed, customer-centered approaches that align digital marketing efforts with consumer behavior and market expectations. Grounded in social exchange theory, the purpose of this qualitative pragmatic inquiry was to explore the online shopping marketing strategies that some small business marketing leaders use to increase demand for products and services. Data were collected through semistructured interviews with six small business leaders from Vancouver, British Columbia; Toronto, Ontario; and Seattle, Washington. The four main themes identified using thematic analysis …

Assessing The Sustainable Circular Fashion Supply Chain As A Model For Achieving Economic Growth In The Global Market, Andrew P. Burnstine, Raouf Ghattas

Faculty and Staff Publications & Presentations

The fashion industry faces a critical sustainability crisis, contributing up to 10% of global carbon emissions and generating 92 million tons of textile waste annually. The study highlights the complex interplay of material flows, business models, power structures, and cultural mindsets, presenting a multi-scaled framework for advancing cleaner production and circularity in one of the world’s most resource-intensive sectors. This study proposes a transformative model for circular bioeconomy in fashion, integrating systems-change theory, degrowth economics, and emotional durability. Through case studies, including Patagonia, Eileen Fisher, and EU policy frameworks, the paper demonstrates how circular strategies can reduce waste, extend product …