Business Commons^™

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Irs Viewpoint: Tpi Individual Examination Classes, John L. Wedick Jr.

Tax Adviser

No abstract provided.

Taxation Of Executive Perquisites In Light Of Recent Developments, Lawrence C. Phillips

Tax Adviser

No abstract provided.

Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.

Martino Revisited: When Can A Dependent File A Joint Return?, Richard Boley, Edmund Outslay

Tax Adviser

No abstract provided.

Estate Planning: Choosing The Optimal Flower Bond, Paul E. Dascher, Richard B. Byars

Tax Adviser

No abstract provided.

Mcdonald’S Of Zion: Application Of The Step-Transaction Doctrine To The Continuity Of Interest Test, Earl C. Brown, Richard K. Berkowitz, James M. Lynch

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 9, September 1981

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended August 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Tax Division Interviews Egger, Kenneth F. Thomas, William R. Stromsem, Roscoe L. Egger Jr., American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Cash Basis Corporation And The Income Tax Adjustment To Earnings And Profits, Keith Walter Groebe

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Construction Period Taxes And Interest, Robert L. Jones, Gary E. Cole

Tax Adviser

No abstract provided.

Estate Planning: Estate Planning After Death (Part Iii), Bernard Barnett

Tax Adviser

No abstract provided.

Trading In Commodity Futures Contracts Through Tax Haven Corporations, Joseph E. Bernstein

Tax Adviser

No abstract provided.

Japan’S Military Transformation In Abe Era: A Revolution Or Something Else?, Ganesh Aji Wicaksono, Tangguh Chairil

Journal of Strategic and Global Studies

After the World War II, Japan has been adopting a pacifist Constitution and established the Japan Self-Defense Forces (JSDF) for narrow self-defense operations. The JSDF are restricted from having offensive military weapons. However, Japan’s pacifism and restrained security policy have been evolving recently, especially during the term of Prime Minister Shinzo Abe (2012-2020). The latest example is Japan’s plan to enable forward defense and counterstrike. This paper explores the transformation of Japan’s military through the revolution of military affairs (RMA) concept. The findings suggest evolutionary transformation of Japan’s military rather than revolutionary. The factors explored include international and domestic factors. …

Unveiling The Shadows: Exploring The Roles Of The Dark Web And Encrypted Messaging Apps In Facilitating Online Terrorist Networks, Eziho Promise Ogele

Journal of Strategic and Global Studies

The paper examines the pivotal roles of the Dark Web and encrypted messaging apps in enabling online terrorist networks. These platforms have become essential tools for extremist groups, empowering them to communicate, coordinate, and share intelligence securely. The Dark Web, a hidden portion of the internet, provides a secure conduit for terrorist organizations to emerge, operate, and coordinate activities anonymously. This digital haven enables terrorists to share resources, plan operations, and execute attacks as part of their secret operations strategy. Encrypted messaging apps, such as Telegram and WhatsApp, offer an additional layer of security, allowing terrorists to send messages anonymously …

Convergence Of Indonesia-South Korea Green Economy Strategy: A Case Study Of Hyundai Motor Group's Investment In The Ev Industry, Darynaufal Mulyaman, Dwi Agustina, Rudolf Davier Figo, Gabriel Alexander Mahameru Sipahutar, Abdullah Akbar Rafsanjani

Journal of Strategic and Global Studies

Hyundai Motor Group's investment in the electric vehicle (EV) industry in Indonesia reflects the convergence of green economy strategies between Indonesia and South Korea. The study aims to analyze the contribution of Hyundai investment in the development of the local EV ecosystem, including technology transfer, supporting infrastructure, and its impact on the bilateral relationship between the two countries. The research method used is a qualitative study with a case study approach. The results show that Hyundai Motor Group's investment supports Indonesia's green economy policy, despite challenges related to dependence on natural resources and infrastructure. This research contributes to academics and …

Unveiling The Marketing Tactics Of Indonesian Fundamentalist Group: A Delphi Method Analysis, Arindra Khrisna Karamoy, Adrianus Meliala

Journal of Strategic and Global Studies

This study investigated whether Indonesian fundamentalist group utilizes marketing principles for recruitment. The research employed a Delphi method, gathering expert consensus from marketing, communication, and visual communication fields to assess the group's use of marketing strategies in attracting sympathizers and disseminating their ideology. The first round demonstrated complete agreement on the use of marketing principles. The second round revealed some disagreement regarding the classification of mosques as distribution channels, suggesting a nuanced application focusing more on promotion than traditional marketing models. The findings highlight sophisticated marketing techniques used by this group, emphasizing the need for further investigation into how such …

Halal Labeling And Purchase Intentions: Insights From Gen-Z And Millennial Muslims Purchasing Imported Korean Foods, Muhammad J. Pratama, Imam Salehudin

International Journal of Islamic Economics and Business Sustainability

Purpose: This study examines the impact of halal labeling on the purchase intent of Korean food (K-food) imports among Indonesian Muslim millennials. It also explores how halal certification origins—Indonesian Ulama Council (MUI) vs. Korean Muslim Federation (KMF)—affect consumer perceptions and purchase decisions.

Design/methodology/approach: Using a sample of 370 respondents aged 18–42 who purchased K-food in the past year, this study employed Multi-Group Structural Equation Modeling (MG-SEM). Respondents were randomly assigned to groups exposed to different halal labeling stimuli to assess their impact on trust, brand attitude, and purchase intent.

Findings: Halal literacy and religious beliefs shape K-food purchases, mediated by …

The Sharing Of Disaster-Related Information On Social Media, Feiyu E, Philip Tin Yun Lee, Bingjie Deng, Lili Yang, Michael Chau

Michigan Tech Publications

This paper explores how two types of textual features—uncertainty-related features and self-regulation-related features—affect information diffusion amid disasters. We identify four textual expressions (i.e., insight, netspeak, work, and reward) of social media posts that generate negative impacts on the diffusion of information. Against the backdrop of the COVID-19 pandemic, we conducted an econometrical study of COVID-19-related posts collected from Weibo, followed by an experiment, to examine the proposed relationships between the reposting behavior and the four textual expressions. Theoretically, we examined the potential effects of information avoidance on the sharing of information on social media during disasters. This study can improve …

Volatility Spillover From Largest Muslim Countries: Determinant From Palestine-Israel War, M. Fathur Rahman

International Journal of Islamic Economics and Business Sustainability

Background: This study investigates how sentiment related to the Palestine–Israel conflict influences volatility spillovers among selected Islamic equity markets. Methods – Weekly data on Islamic stock indices from seven major Muslim-majority countries (Indonesia, Nigeria, India, Pakistan, Bangladesh, and Turkey) are collected for the period 2013W1 through 2025W21. Geopolitical risk sentiment regarding the Palestine–Israel conflict is proxied by BlackRock’s conflict sentiment indicator. Volatility spillovers are measured via a Time-Varying Parameter VAR (TVP-VAR) joint connectedness framework. An Autoregressive Distributed Lag (ARDL) approach is then employed to assess the short-run and long-run impact of conflict sentiment (and energy price controls) on the TCI …

Direct And Indirect Associations Of Childhood Adversities With Functional Impairment And Life Stress Among Military Personnel, Laura Campbell-Sills, Emily R. Edwards, Sam D. Strizver, Karmel W. Choi, Jason D. Kautz, Santiago Papini, James A. Naifeh, Pablo A. Aliaga, Paul B. Lester, Ronald C. Kessler, Robert J. Ursano, Murray B. Stein, Paul D. Biese

Faculty Publications

Background

Adverse childhood experiences (ACEs) are associated with physical and mental health difficulties in adulthood. This study examines the associations of ACEs with functional impairment and life stress among military personnel, a population disproportionately affected by ACEs. We also evaluate the extent to which the associations of ACEs with functional outcomes are mediated through internalizing and externalizing disorders.

Methods

The sample included 4,666 STARRS Longitudinal Study (STARRS-LS) participants who provided information about ACEs upon enlistment in the US Army (2011–2012). Mental disorders were assessed in wave 1 (LS1; 2016–2018), and functional impairment and life stress were evaluated in wave 2 …

So Much Fun, They Don't Realize They're Learning: Creating & Implementing Experiential Activities, Steven Austin Stovall

Journal of the North American Management Society

One of the challenges of teaching business students is meaningfully driving home the concepts in a course. Certainly, this can be achieved through lectures, but many instructors want to engage the students in a more active manner. This is where experiential activities come into play. An exercise can be not only an opportunity to reinforce course material, but it can be fun as well. This paper presents a roadmap for developing one’s own experiential activities and is written by an author who has written a casebook on human resources and is a regular contributor to Cengage, Prentice Hall, Sage, and …

From Farm To Table: Chefs’ Perspectives On Managing Local Food Procurement, Nick E. Johnston

Journal of the North American Management Society

This study examines the role of chefs in procuring locally sourced food and the challenges they face in managing this process within the foodservice industry. Through qualitative interviews with seven executive-level chefs from diverse foodservice operations in West Texas, the research explores their decision-making processes, attitudes toward local sourcing, and the logistical hurdles involved. Findings highlight that while chefs are highly motivated to use local products due to quality and sustainability benefits, they face significant challenges such as limited availability, inconsistent supplier networks, and distribution inefficiencies. Additionally, concerns about managing the cost and quality of local ingredients were prevalent, especially …

Advancing Diversity Training For Police Officers Through Community-Based Multicultural Immersion Practices: Recommendations For Law Enforcement Trainers And Managers, Chaunda L. Scott, Jeanetta D. Sims, Charles Wilson .

Journal of the North American Management Society

From 2014 to the present, police shootings with the use of deadly force among communities of color have become a matter of heightened national concern. This study draws on an extensive literature review gathered from open sources, academic journal articles in law enforcement, criminal justice and government documents as well as on key definitional foundations to explore the impact of cultural competence training activities for police officers. Through a case study of primary research, insights are offered from an adult education community-based multicultural immersion program. The authors of this paper argue for the integration of community-based multicultural immersion learning approaches …

Editorial Note, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.

From Affordance To Passive Flow: Unveiling The Mechanisms Behind Young Adults' Unplanned Use Of Short Video Platforms, Shishi Wu

Graduate Doctoral Dissertations

Unplanned usage of short video platforms has become a widespread behavioral pattern, especially among young users who often spend more time on these platforms than they intend to. This phenomenon cannot be fully explained by addiction or self-control failure. This study introduces the construct of Passive Flow, a non-volitional immersion state shaped by platform design. Passive Flow includes three experiential features: users engage without clear goals, gradually lose self-awareness, and experience time distortion. These states are not initiated by deliberate choice but are triggered by algorithmic and interface-level features. To examine this mechanism, the study adopts a two-phase design. The …