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Full-Text Articles in Business

Estate Planning: Estate Administration Expenses— The Ninth Circuit Enters The Conflict, Susan M. Erwin Jul 2025

Estate Planning: Estate Administration Expenses— The Ninth Circuit Enters The Conflict, Susan M. Erwin

Tax Adviser

No abstract provided.


What Is A Partnership Liability And How Is A Partner’S Share Determined?, W. E. Seago, Jerome S. Horvitz Jul 2025

What Is A Partnership Liability And How Is A Partner’S Share Determined?, W. E. Seago, Jerome S. Horvitz

Tax Adviser

No abstract provided.


Tax Planning For Gifts Of Life Insurance, Leo C. Hodges Jul 2025

Tax Planning For Gifts Of Life Insurance, Leo C. Hodges

Tax Adviser

No abstract provided.


Integrating Values In Dutch Music Copyright: A Q Methodology Study, Nerko Hadziarapovic, Pascal Ravesteyn, Marlies Van Steenbergen Jul 2025

Integrating Values In Dutch Music Copyright: A Q Methodology Study, Nerko Hadziarapovic, Pascal Ravesteyn, Marlies Van Steenbergen

Communications of the IIMA

This research investigates the integration of stakeholders' values into the digital frameworks of Collective Management Organizations (CMOs) within the Dutch music copyright system. Utilizing Q methodology, the study captures diverse perspectives from composers, lyricists, publishers, and CMO representatives on values, value tensions, norms, and system requirements. A pilot study with four experts tested data collection methods and refined the study design for a larger, follow-up study involving 30 participants. Preliminary findings, based on factor analysis of participant rankings of 30 statements, reveal two distinct perspectives: one focused on "Fairness and Accountability," emphasizing trust-building and equitable treatment, and the other on …


Brand Awareness The Case Study Was Applied To Nesma & Partners Contracting Co. Ltd In Saudi Arabia, Soumaya Kaakour, Pierre Mouawad Jul 2025

Brand Awareness The Case Study Was Applied To Nesma & Partners Contracting Co. Ltd In Saudi Arabia, Soumaya Kaakour, Pierre Mouawad

Al Jinan الجنان

This paper examines the factors affecting brand awareness in Saudi Arabia Nesma & Partners Contracting Co. Ltd. An electronic survey was distributed to 203 employees. The results indicated a positive correlation between credibility and brand awareness, while a negative correlation between the following variables (social media, influencer, E-wom) and brand awareness. These results imply that companies like Nesma & partners should not rely on social media, influencers, and E-wom to reach brand awareness. Future research is needed to investigate more factors affecting brand awareness in construction companies


The Extent Of The Effectiveness Of Electronic Management In The Educational Process From The Point Of View Of Students Of Northern Border University, Tahani Al-Anazi Jul 2025

The Extent Of The Effectiveness Of Electronic Management In The Educational Process From The Point Of View Of Students Of Northern Border University, Tahani Al-Anazi

Al Jinan الجنان

The study aims to identify the conceptual framework of electronic management in contemporary educational thought, including the features of the educational process at the Northern Border University in the Kingdom of Saudi Arabia in order to determine the definition of the reality of the educational process in the light of the use of electronic management. The researcher used the descriptive analytical approach in order to obtain specific results, using the data collection tool (questionnaire) for a stratified random sample of university students amounting to 1343 students. The study resulted in that students can use all activities electronically, with some weaknesses …


Supply And Demand, Concepts And Tools For Intervening N Them - An Islamic And Comparative View, Sulayman Elhassan, Yahiya Hijazi Jul 2025

Supply And Demand, Concepts And Tools For Intervening N Them - An Islamic And Comparative View, Sulayman Elhassan, Yahiya Hijazi

Al Jinan الجنان

The importance of supply and demand in the market lies in the principle of their work as a real measure that determines the extent of economic activity of the market, where the laws of supply and demand are based on determining the relationship between the seller and the buyer, on showing the importance of the relationship between the existence of a commodity and its demand and supply, as well as its relative price between one period and another, as the supply and demand models that we hear about as economic concepts are considered among the basics of economic work where …


A Non-Invasive Mental Health Risk Predictor Using Machine Learning Models Utilising Music Listening Habits Jul 2025

A Non-Invasive Mental Health Risk Predictor Using Machine Learning Models Utilising Music Listening Habits

Communications of the IIMA

Globally, there has been a rise in mental health issues such as insomnia, anxiety, and depression. However, the stigma that is associated with such a diagnosis makes individuals not want to seek help. Recent research has explored the relationship between music listening habits and mental health status, offering promising insights into the potential of leveraging this data for predictive modelling. This research proposes a non-invasive approach that integrates features extracted from music listening patterns including demographic and lifestyle data to build machine learning models that detect mental health conditions such as insomnia, depression and anxiety levels The results show that …


Unified Hybrid Censoring Samples From Power Pratibha Distribution And Its Applications, Mahmoud Mansour, Hebatalla H. Mohammad Dr, Khalaf S. Sultan Prof. Jul 2025

Unified Hybrid Censoring Samples From Power Pratibha Distribution And Its Applications, Mahmoud Mansour, Hebatalla H. Mohammad Dr, Khalaf S. Sultan Prof.

Basic Science Engineering

This paper suggests an extensive inferential method for the Power Pratibha Distribution (PPD) under Unified Hybrid Censoring Schemes (UHCSs), since there is a growing interest in flexible models in both reliability and service operations. This work studies the PPD model using standard Maximum Likelihood Estimation methods and modern Bayesian approaches too. Using a complex architecture, UHCS simulates tests more closely to what is done in practice than by using more basic censoring schemes. Using analysis, the probability and statistical ranges are carefully calculated for the parameters. Tests demonstrate that Bayesian estimation gives better results than many other methods for estimation, …


2025-07-08 Minutes, Morehead State University. Staff Congress. Jul 2025

2025-07-08 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from July 8, 2025.


The Tax Adviser, Volume 13, Number 12, December 1982, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 13, Number 12, December 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Jul 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen Jul 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Administration Subcommittee Jul 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Administration Subcommittee

Tax Adviser

No abstract provided.


Tax Straddles And The Smith Case— Where Are We Now?, John R. Walsh Jr. Jul 2025

Tax Straddles And The Smith Case— Where Are We Now?, John R. Walsh Jr.

Tax Adviser

No abstract provided.


New Pension Provisions Under Tefra, Thomas G. Tracy, Kim Moore Jul 2025

New Pension Provisions Under Tefra, Thomas G. Tracy, Kim Moore

Tax Adviser

No abstract provided.


Tax Court Further Restricts Itc For Noncorporate Lessors, Henry J. Ferrero Jr. Jul 2025

Tax Court Further Restricts Itc For Noncorporate Lessors, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.


Tax Court Further Restricts Itc For Noncorporate Lessors, Patrick G. Jones Jul 2025

Tax Court Further Restricts Itc For Noncorporate Lessors, Patrick G. Jones

Tax Adviser

No abstract provided.


Subchap. C Provisions Of Tefra, Robert Willens, Robert K. Decelles Jul 2025

Subchap. C Provisions Of Tefra, Robert Willens, Robert K. Decelles

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 13, Number 11, November 1982, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 13, Number 11, November 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended October 1982, American Institute Of Certified Public Accountants Jul 2025

Subject Index, 12 Months Ended October 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Jul 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen Jul 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Aicpa Calls For National Commission On Tax Simplification, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division Jul 2025

Washington Report: Aicpa Calls For National Commission On Tax Simplification, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


New Interest Deduction Rules For Foreign Banks In The U.S., Charles T. Crawford, John O. Hatab Jul 2025

New Interest Deduction Rules For Foreign Banks In The U.S., Charles T. Crawford, John O. Hatab

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill Jul 2025

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Equipment Leasing Under Tefra: New Restrictions And New Opportunities, Howard J. Levine, Ronald S. Cohn Jul 2025

Equipment Leasing Under Tefra: New Restrictions And New Opportunities, Howard J. Levine, Ronald S. Cohn

Tax Adviser

No abstract provided.


Highlights Of The Tax Equity And Fiscal Responsibility Act Of 1982, David D. Green Jul 2025

Highlights Of The Tax Equity And Fiscal Responsibility Act Of 1982, David D. Green

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 13, Number 10, October 1982, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 13, Number 10, October 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended September 1982, American Institute Of Certified Public Accountants Jul 2025

Subject Index, 12 Months Ended September 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.