Business Commons^™

Security Losses: The Importance Of Being Worthless, James R. Hasselback

Tax Adviser

No abstract provided.

Viewpoint: Adp In The Irs: Responding To Change, Patrick J. Ruttle

Tax Adviser

No abstract provided.

Tax Clinic, Steve Braun

Tax Adviser

No abstract provided.

Taxation Of Solid Minerals: Understanding The Property Unit Concept, Frank M. Burke Jr., Ahron H. Haspel

Tax Adviser

No abstract provided.

’76 Act And The Maximum Tax: Expanded Planning Opportunities For Deferred Compensation, James E. Smith

Tax Adviser

No abstract provided.

Foreclosure, Abandonment, And Settlement: The Tax Effects On Mortgagors, Grover A. Cleveland

Tax Adviser

No abstract provided.

Digital Transformation In Jamaica's Education Sector, Grace Willis

Capstone Collection

Digital transformation in Jamaica’s education sector, significantly spurred by the COVID-19 pandemic, represented a seismic shift on this small Caribbean island I call home. This transformation was central to national education reform and involved multiple projects aimed at modernizing educational delivery, infrastructure, and the supporting ecosystem. This study explored the multifaceted implications of these initiatives through qualitative research conducted with ten key stakeholders, complemented by a review of publicly available materials. Interviewees included school administrators, Information Technology (IT) teachers, funding sponsors, representatives from national education bodies, and international development agencies engaged in domestic strategic efforts. Participants were recruited through cold …

Scalable And Adaptive Agile Framework For Semiconductor Foundry: Advanced Packaging And Heterogeneous Integration Perspective, Pravin Thorat

Harrisburg University Dissertations and Theses

This research addressed the critical requirement for a scalable and adaptive agile framework specifically designed for the unique demands of semiconductor foundries specializing in advanced packaging and heterogeneous integration (HI). The semiconductor industry was encountering growing pressure to innovate and respond quickly to rapidly evolving demands, yet traditional manufacturing processes often struggled to adapt. Existing agile frameworks, mainly developed for the software industry, lacked the necessary adaptations to address the complexities of semiconductor manufacturing, including extended lead times, high capital investment, rigorous quality requirements, and the integration of various technologies. This research gap hindered the ability of semiconductor foundries to …

The Influence Of Emotional Intelligence On Project Leadership Effectiveness, Puteri Sara Lily Mohd Fauzi

Harrisburg University Dissertations and Theses

Effective leadership was necessary to enable the completion of modern projects due to their increasing complexity. An important component of leadership success was emotional intelligence (EI), which was defined by self-awareness, self-regulation, motivation, empathy, and social skills. This study examined how emotional intelligence affected project leadership effectiveness and how it might have improved project delivery results. The study adopted a qualitative approach and concentrated on detailed information obtained from project managers across a range of industries. Stakeholder communication, team motivation, conflict resolution, and project success rates were examples of leadership performance indicators that were examined in this study in connection …

Optimizing Sourcing Through Agile Project Management: Enhancing Efficiency And Cost Effectiveness In Apparel Production, Gautami Vikrant Moghe

Harrisburg University Dissertations and Theses

Production delays, cost overruns, and inventory mismanagement are a few of the challenges that the garment industry faces in its sourcing process. The main causes of these challenges are fluctuating market demands and evolving customer preferences. This research explored the application of agile project management methodologies to address these challenges by enhancing flexibility and collaboration. This study implemented a qualitative approach, leveraging interviews with industry professionals to gather insights into the practical implementation. The significance of this research lied in its potential to provide actionable insights for companies that were seeking to improve their sourcing efficiency and cost-effectiveness. To contextualize …

Effects Of Risk Management Strategies On Project Delays In Aircraft Maintenance, Inkyu Lee

Harrisburg University Dissertations and Theses

Aircraft maintenance delays create operational inefficiencies, increase costs, and reduce aircraft availability. These delays were often caused by poor planning, weak communication, and inconsistent risk identification. Previous research focused mainly on safety and compliance, with less attention given to how risk management affected project efficiency. This qualitative study looked at how structured risk management strategies could help reduce delays in aircraft maintenance projects. Data was collected through interviews with 12 professionals working in line and hangar maintenance. Each participant had at least five years of experience with risk-related tasks. The group included technicians, lead mechanics, a planner, and a manager. …

2025-08-09 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents meeting of August 8, 2025, which includes the minutes of the meeting held on June 20, 2025.

Enhancing Client Intake Efficiency In The Removal Defense Program: A Nursing-Led Quality Improvement Initiative, Johnny Linares, Julia Tran Ngo, Daniel Orea, Atheana Yadira Lopez

Master's Projects and Capstones

This quality improvement project focuses on optimizing the intake process for the Removal Defense Program at a nonprofit immigration legal office serving asylum-seeking clients. The existing intake relied on unstructured, phone-call-based intake interviews that gathered incomplete information, leading to inconsistent documentation, reduced efficiency, and significant client processing delays. A structured, multilingual, and multiplatform new-client admission protocol coupled with the implementation of a client-facing resource guide for waitlist clients were co-developed and implemented using the Lippitt Change Theory framework. Utilizing a mixed methods approach, the study involved staff interviews and observational assessments with staff members from the program. Baseline intake process …

Wellness Tourism: An Introduction, Karen Thal

All Open Educational Resources

Wellness tourism is a growing segment of the travel industry that focuses on experiences designed to improve physical, psychological, and spiritual well-being. From yoga retreats and spa getaways to outdoor adventures and healthy culinary experiences, this form of tourism reflects a broader cultural shift toward self-care and holistic health. The current textbook introduces wellness tourism in a U.S. context, offering a practical, business oriented overview for undergraduate students. It provides insights into the concept of wellness, defines and examines both the wellness industry and the wellness tourism sub-sector, highlights key trends, explores the motivations of wellness travelers, and explains how …

Illuminating Leadership Excellence: An Evidence-Based Qi Intervention Reigniting Nurse Leaders From Burnout To Brilliance Using Caring Science And Reflective Practice, Matthew S. Elliott

Master's Projects and Capstones

Abstract

Problem: A 2024 assessment at a 250‑bed Northern California medical center revealed that 76% of 16 inpatient nurse leaders met "high‑burnout" criteria on the Maslach Burnout Inventory, and leader turnover had climbed to 25%, more than triple national benchmarks, threatening patient care quality, financial stability, and alignment with Magnet® and employee engagement goals.

Context: Root causes included pandemic‑era promotions without development support, a task‑oriented leadership culture, and eroding psychological safety (Press Ganey engagement ≈ 30%). An integrative logic model positioned Watson's Caring Science as the theoretical base, Schön's Reflective Model for adaptive learning, and the Prosci ADKAR change framework …

2025-08-08 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 August, 2025, regarding upcoming events on campus, campus parking updates, and highlights of the August 8th meeting of the Board of Regents.

An Analysis Of Potential Factors Influencing College Sport Communicators Feels Of Being Overworked And Underappreciated, Kelly P. Elliott, Natalie Bunch, Tyler Williams

Journal of Issues in Intercollegiate Athletics

CSCs play pivotal roles, balancing the preservation of student-athlete narratives with the real-time demands of media-driven communication. However, a persistent challenge has emerged: many CSCs experience a pronounced sense of being overworked and undervalued. This study aims to explore predictors contributing to CSCs' feelings of being overworked and underappreciated, investigating factors like years of experience, career motivations, reasons for institutional selection, and tenure plans to understand their impact on CSCs' perceptions before employment. Researchers sent a survey instrument that included Likert scale, closed-ended items related to feelings over being overworked and underappreciated to CSCs. The primary analysis involved an independent …

“I Want To Continue Athletics And I Also Want To Study”: Exploring International Student Athletes’ Transition Experiences To The Naia Affiliated Colleges, Kibaek Kim, Karina Jolly, Chris Corr, Jinwook Han

Journal of Issues in Intercollegiate Athletics

There are over a million international students pursuing their degrees in U.S. universities. Among them are 25,000 international student-athletes (ISAs) who are enrolled in National Collegiate Athletic Association (NCAA) affiliated Universities. While studies have been striving to foster and support this population’s successful transition to the U.S., few studies are available that deal with international student-athletes competing in the National Association of Intercollegiate Athletics (NAIA) affiliated universities. Hence, based on the transition theory, this study utilized focus group interviews to explore the transition experiences of ISAs competing in NAIA. Based on previous studies that explored the transition experiences of ISAs …

Do They Belong? Inquiries Into The Perceptions Of The Black Male College Athlete Identity In Higher Education, Marcis Fennell, Kayla Martinez, C.Keith Harrison, Whitney Griffin, Nick Kopka

Journal of Issues in Intercollegiate Athletics

This qualitative study examined attitudes about Black male college athletes (BMCA)in predominantly White higher education institutions. To investigate the experience in the classroom, the purpose of this study was to inquire into the perception of the BMCA identity from the identity of the non-college athletes (NCA). Using the social identity complexity model, we sought to understand the perceptions that influence group formation among college students. The present study employed the film elicitation technique to examine the NCAs’ perceptions of the legitimacy of the BMCA identity in higher education during faculty interactions and its correlation to ingroup formation. The findings from …

Meet The Fars: An Examination Of The Background, Roles, And Appointment Of Faculty Athletic Representatives At National Collegiate Athletic Association Member Institutions, Chris Corr, Christopher Atwater, Mark S. Nagel, Richard Southall, Rick Eckstein, Marek Taškár

Journal of Issues in Intercollegiate Athletics

As many National Collegiate Athletic Association (NCAA) member institutions continue to engage in athletic centric decision-making processes, academic integrity and the campus experience for college athletes is often marginalized. Mandated by the NCAA to represent athletes’ academic interests, the faculty athletics representative (FAR) position is designed to occupy a central role in maintaining the primacy of academia among college athletes. FARs, however, exist within an institutional setting muddled by competing and contradictory logics. Accordingly, given the inherent juxtaposition between the operation of collegiate athletics and the stated role of FARs, the present study sought to examine the characteristics and positional …

Assessing College Athletic Departments’ Ability To Implement The Ncaa Mental Health Best Practices, Grace O. Louis, Shaine Henert

Journal of Issues in Intercollegiate Athletics

Student-athletes endure rigorous schedules, intense pressure, and significant physical and mental strain, all while being expected to show no signs of weakness. This high-stakes environment can exacerbate mental health challenges (Harris & Maher, 2023; Rice et al, 2016 & Brown, 2021). To address these concerns, the NCAA’s Sport Science Institute developed mental health best practices to support college student-athletes. However, FBS Division I non-autonomous athletic programs often struggle to fully implement these guidelines due to resource limitations, despite their commitment to student-athlete well-being (2021; Beebe & Petrie, 2024). This study employs an Interpretative Phenomenological Analysis (IPA) approach to explore the …

The Tax Adviser, Volume 10, Number 1, January 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended December 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended December 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Viewpoint Of The Tax Adviser: An Overview Of Simplification, Sydney I. Roberts

Tax Adviser

No abstract provided.

Life Insurance Reserves And The Sec. 818(C) Election: A Maze Of Unresolved Questions, Keith A. Tucker

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Foreign Earned Income Act Of 1978: A Step Forward For Expatriates And Their Employers, Ralph A. Wehrenberg, John E. Rogers, James S. Schmid, Marion Gajek

Tax Adviser

No abstract provided.