Business Commons^™

Disposition Of An H.R. 10 Plan When The Sponsoring Sole Proprietor Or Partnership Incorporates, Peter Gould

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Update On Sec. 280a: Home Office And Vacation Home Deductions (Part I), Earl F. Davis, Kenneth H. Heller

Tax Adviser

No abstract provided.

Top-Heavy Pension Plan Rules Under Tefra: Parity For Some, Disparity For Others, Thomas G. Tracy, Kim Moore

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 14, Number 8, August 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

Washington Report: Aicpa Comments On Irs Denial Of Permission To Change From Accrual To Cash, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.

Preoperating Expenses: Sec. 195 Does Not Resolve Conflicting Judicial Views, Sally M. Jones, Anna C. Fowler

Tax Adviser

No abstract provided.

Estate Planning: The Deductible Interest Expense Of The Not-So-Crummy “Crummey Trust” In, Beverly J. Greenley

Tax Adviser

No abstract provided.

Tax Benefit Rule: The Supreme Court Expands Its Scope The, Edward J. Schnee, Debra M. White

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 14, Number 7, July 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

Washington Report: Tax Division’S Comments On Proposed Regulations Under Sec. 6661, Kenneth F. Thomas, Edward S. Karl, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Analysis Of The Sec. 58(H) Tax Benefit Rule And The Alternative Minimum Tax, Hank S. Adler

Tax Adviser

No abstract provided.

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Tax Indexing: A Profound And Needed Change, Jack O. Nutter Ii, George A. Pieler

Tax Adviser

No abstract provided.

Sec. 269a: New Weapon In The Irs’S Battle Against Professional Corporations Sec., Edward J. Schnee, Debra M. White

Tax Adviser

No abstract provided.

The Impacts Of Incremental Tax Rates On The Sustainability And Growth Possibilities For Small And Medium Enterprises (Smes) In Sierra Leone, Mohamed Ambrose Ndoinjeh

Doctoral Dissertations and Projects

This study investigated the challenges confronting small and medium-sized enterprises (SMEs) in Western Sierra Leone, with a particular focus on the impacts of rising tax rates. These increasing tax burdens restrict investment opportunities and impede growth, resulting in cash flow issues that jeopardize the sustainability of many SMEs. Employing a qualitative methodology, the research involved in-depth interviews and structured surveys with SME owners, representatives, and officials from the National Revenue Authority (NRA). The findings indicated that escalating tax rates, along with other issues such as corruption and political connections, significantly hindered SMEs growth, underscoring critical implications for their development.

Exploring The Gender Pay Gap And Impacts On Retention Of C-Suite Women Executives, Organizational Performance And Profitability, Shelbie Webster

Doctoral Dissertations and Projects

Gender pay inequity and the lack of representation of women in senior C-suite level roles remain pervasive issues. This behavior results in workers receiving unequal wages and being underrepresented in senior-level C-suite positions, ultimately affecting the organization's bottom line. The purpose of this qualitative, flexible design, single case study was to explore the failure of some organizations to pay senior-level C-suite women comparable to males holding the same title and experience. The location is from the southeast region of the U.S., where employees work for organizations with 1,000 plus employees, resulting in a potential decrease in organizational performance and profitability. …

Implicit Ethical Consumerism: Development And Cross-Cultural Validation Of A Novel Affect-Misattribution Measure, Brandon Reich, Hong Yuan, Lamberto Zollo, Riccardo Rialti

Business Faculty Publications and Presentations

The literature has documented a pervasive attitude‐behavior gap in ethical consumption, whereby many consumers do not consistently translate their expressed positive attitudes toward ethical products into behavior. For marketers investing in social responsibility initiatives, this suggests that more accurate segmentation and demand forecasting may require an implicit measure of ethical consumerism. This study draws from literatures in ethical consumption and the psychology of attitudes to develop and validate such a measurement tool. Across three pretests and three studies, findings show that our implicit measure (based on the Affect Misattribution Procedure [AMP]) is cross‐culturally robust in predicting ethical consumption behavior beyond …

The Identity Crisis Of Nil: A Mixed-Method Exploration Of Athlete Brand Perception And Adaptation, Ep Kester

Masters Theses

In the evolving era of athletics, student-athletes find themselves at the center of many contemporary conversations. Consequently, the pressure to create and maintain a brand is commonly observed in collegiate sport. Considering, this study investigates the brand identity perceptions of Division I athletes at Liberty University. Employing a mixed methods approach, this study makes use of a quantitative survey adapted from the validated ABidS (Athlete Brand Identity Scale), as well as qualitative in-depth interviews. The semi-structured interviews provided complex data that indicate areas of brand identity like entitlement, responsibility and program obligation. This research seeks to elucidate branding dynamics surrounding …

Leadership Transition Failure In Small To Medium-Size Enterprises, Jonathan Kieren Smilie

Doctoral Dissertations and Projects

Expanding companies may inevitably encounter leadership transition situations that involve challenges for employees, leaders, and founders. Small and medium-sized enterprise (SME) members have experienced leadership transition complications, sometimes due to the loss of tribal and predecessor-specific knowledge, resulting in compromised firm functionality and the long-term viability of businesses. This study adds to the existing body of knowledge on leadership transition failure, including an examination of mechanisms that influence the success and failure of leadership transitions. To address identified knowledge gaps, a flexible design, single-case study was conducted using a constructivist paradigm. Data were collected from a diverse selection of interviewees, …

How The Lack Of Available Funding Affects Nonprofit Organizations, Stacie Germaine Hunter

Doctoral Dissertations and Projects

Nonprofit organizations have been recognized as providing services for underserved populations and offering programs that create household stability. These organizations provide many services and resources to people of all ages. Often, nonprofit organizations are the last resort to meet the essential needs to thrive and sustain their households. These organizations understand their importance to these families, and they try to meet the needs of their communities. However, to do that consistently, funding is required. Over the years, nonprofits have had a decrease in funding. This decrease has caused nonprofits to eliminate programs, services, and close their doors. This study explored …

Entrepreneurs’ Inability To Address Employee Grievances In The Small Business Industry, Tedford Hope

Doctoral Dissertations and Projects

Grievances are common in work, indicating major impediments to employee performance. Employee grievances lower productivity, motivation, and work happiness, damaging firms. This flexible design qualitative study investigated and improved understanding of entrepreneurs' failure to resolve employee concerns in Los Angeles' small businesses, resulting in lower organizational performance. Semi-structured interviews were conducted with 15 participants—4 executives and 11 junior staff. A thematic analysis identified eight main themes: Small business employee grievances; reasons for grievances; consequences of grievances; resolving grievances; leaders' responsibilities in handling grievances; leaders' mindsets that hinder or improve grievance management; and how to improve leaders' mindsets. Data from this …

In The 21st Century, Poor Communication Within Culturally Diverse And Integrated Ethnic Group Workforce Can Lead To Low Productivity, Resulting In Loss Of Revenue, Ihedi Adugba

Doctoral Dissertations and Projects

Today, business is conducted on a global scale, and consequently, culturally diverse workforces are becoming increasingly common. The continual increase in global economic integration within the workforce has given rise to a deeper knowledge of the essence of better communication with people of differing cultures and languages. Multiculturalism is made up of diverse cultural value systems. A culturally diverse workforce enhances cultural identity with individuals of different backgrounds expressing diverse points of view. Organizations tend to reach their maximum potential when the strategy of managing a culturally diverse workforce is strictly followed. Based on socio-cultural diversity, organizations can accommodate individuals …

Predicting Job Satisfaction Based On Empowerment Factors For Elementary And Secondary Teachers: A Quantitative Study, Tenise R. Williams

Doctoral Dissertations and Projects

This quantitative, predictive correlational study examined the association between empowerment factors and job satisfaction among elementary and secondary school teachers in rural and suburban public schools in the southeastern United States. Teachers who are satisfied in their jobs commit to the best interests of students, thereby positively impacting retention. The study consisted of a convenience sample of 129 elementary, middle, and high school teachers in a southeastern United States coastal area. The two instruments used were the Teacher Empowerment Scale and the Teaching Satisfaction Scale. All data were collected through an email recruitment letter inviting teachers to participate in this …

How Certain Is The Continuity Of The Panama Canal And How Will It Affect The Global Supply Chain Industry?, Enmanuel Rodriguez Correa

Honors Theses

The Panama Canal, a critical artery of global trade, is under mounting threat from prolonged droughts, water scarcity, and evolving geopolitical dynamics, casting doubt on its long-term viability. This thesis investigates the continuity of the Panama Canal’s operations amid intensifying climate change, and assesses the broader implications for the global supply chain. As the canal facilitates approximately 5% of global maritime trade and provides billions in annual cost savings to shipping companies, any disruption poses severe consequences for global commerce, economic stability, and trade logistics.

The analysis begins by situating the canal within its historical and geopolitical context, emphasizing its …