Business Commons^™

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Subchapter S Revision Act Of 1982 (Part I), Lorence L. Bravenec

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 14, Number 3, March 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Understatement Of Liability, Lynne E. Faigen

Tax Adviser

No abstract provided.

Washington Report: Tax Division’S Suggested Questions And Answers On Sec. 6661 “Substantial Understatement Of Liability”, Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Consolidated Foreign Tax Credit (Part I), John L. Kramer, Robert L. Gardner

Tax Adviser

No abstract provided.

Tax Contingency Audit Workpapers: 1981-1982 Developments, Observations And Proposals, William T. Diss, Robert E. Hanson

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Compliance Provisions Of Tefra, Martin L. Kamerow

Tax Adviser

No abstract provided.

Working With The Expanded Alternative Minimum Tax Introduction, Paul J. Streer

Tax Adviser

No abstract provided.

Explaining The Satisfaction Of The Religious Tourist: The Case Of Maimonides In The City Of Cordoba, César Mora Márquez, Angelo Puccia

International Journal of Religious Tourism and Pilgrimage

Tourism was one of the most severely affected sectors by the Covid-19 pandemic. Even religious tourism, traditionally less susceptible to market fluctuations, is now compelled to adopt innovative strategies in response to these effects. This article analyses the satisfaction of religious tourism, specifically its relationship with the figure of Maimonides, who is considered to be an important religious thinker and is included within the Pantheon database of the Massachusetts Institute of Technology (MIT). A questionnaire was distributed and completed by 720 tourists in the city of Cordoba, Spain, which has close links to Maimonides. The findings indicated that the spirituality …

Ontology, Epistemology And Axiology In Halal Research: Empirical Evidence From Hajj Pilgrimage, Mohammad Mominul Islam

International Journal of Religious Tourism and Pilgrimage

The philosophical contributions of ontology, axiology, and epistemology have not provided a clear understanding of conventional or Halal tourism, including the Hajj pilgrimage. Against this background, this study aims to explore the Halal perspective of knowledge creation, including At-Tawhid, Ijtihad, and philosophies, through a qualitative and grounded theory approach with inductive reasoning and ethnographic approach. The author collected primary data through active observation of the Hajj rituals from June 16th to July 25th, 2022, in Makkah, the Kingdom of Saudi Arabia, and popular blog posts about the travel experience of pilgrims. Then, the data were analysed using ATLAS.ti to result …

Spirituality And The Quest For Transcendence On The Portuguese Way Of St. James, José Luís Braga, Miguel Pazos Otón, Isabel Borges

International Journal of Religious Tourism and Pilgrimage

The pilgrimage to Santiago de Compostela is a kind of proto tourism in a world where the number of pilgrimages has increased considerably. In the past the only motivation for such pilgrimages was religious, today we are witnessing the emergence of new motivations, such as cultural and even sporting ones. The research questions that guide this study are the following: Are faith and religion still strong enough motivations to justify pilgrimages to Santiago de Compostela? Are there points of convergence between religious and secular pilgrims? Can the Camino be a means of awakening religious vocations? In short, what is the …

Ijrtp Volume 13(I) Table Of Contents, Kevin A. Griffin, Razaq Raj, Carlos Fernandes

International Journal of Religious Tourism and Pilgrimage

IJRTP Volume 13(i) Table of Contents

Miracles Have Subjective Meaning For Religious Travellers, Even If They Are Not Supernatural, Stephen F. Haller

International Journal of Religious Tourism and Pilgrimage

Miracles still play a role in religious tourism even though it is impossible to distinguish them as divinely inspired, rather than derived from ‘mere’ psychological causes. One might ask whether it matters to a religious tourist or pilgrim that the adoption of a religious attitude to the mysteries of miracles is not grounded in religious belief in the supernatural. Are religious tourists and pilgrims not just inventing comforting illusions in wilful ignorance?

This philosophical paper will relate a few examples of miracles; and explain how the experience of miracles is a subjective experience, and not an objective belief in a …

Exploring Models Of Reflective Practice To Aid The Understanding Of Pilgrimage Experience, Chris Hall

International Journal of Religious Tourism and Pilgrimage

This paper explores the use of models of reflective practice to aid reflection and sense making for a walking pilgrimage experience and analyses the challenges of using such a model in this context. The paper then examines whether Greenia’s definition of pilgrimage experience can be used as a model to aid reflection. This is subsequently applied to a 5-day walking pilgrimage experience and its effectiveness assessed.

A Study Of Push And Pull Motivational Factors Of Religious Tourism In India, Niharika Singh, Somesh Dhamija, Aruna Dhamija

International Journal of Religious Tourism and Pilgrimage

This study investigates the motivational factors that drive both foreign and domestic religious tourists to visit Vrindavan, one of India’s most famous Hindu religious sites. Using an established push and pull framework, the research explores why tourists choose Vrindavan as a destination for religious tourism. Based on existing theoretical and empirical studies, the researchers developed a quantitative approach, employing a three-part questionnaire to collect data from 598 visitors. Through Principal Component Factor Analysis, the study identified five key push factors and four pull factors, with religious beliefs and cultural enjoyment being the most prominent. The findings confirm the relevance of …

Review Of: Pilgrimage Aotearoa. Haerenga Tapu Aotearoa: Your Guide To 100 New Zealand Sites, By Jenny Boyack And John Hornblow, Ian S. Mcintosh

International Journal of Religious Tourism and Pilgrimage

Review of: Pilgrimage Aotearoa. Haerenga Tapu Aotearoa: Your Guide to 100 New Zealand Sites, by Jenny Boyack and John Hornblow. Review by Ian McIntosh.

Visitor Experience Model At The Marian Shrine Of La Vang, Younghee Lee, Hyo Dan Cho

International Journal of Religious Tourism and Pilgrimage

This research explores tourists’ experiences at La Vang in Vietnam. La Vang as a place of Catholic Marian apparition, is a sacred pilgrimage site that holds great religious significance for Catholics. This study employs both qualitative and quantitative methodologies to develop a model of the visitor’s experiences at La Vang. The initial qualitative study involved in-depth interviews and participant observation. Subsequently, the findings of the qualitative study were validated in the second quantitative study, which involved 75 surveys with residents of Macau who visited La Vang. This study proposes seven key scales measuring tourists’ experiential aspects at the sacred place. …

Crafting Myths In Modern Times: Essentialising Duty, Obligation And Exchange In Religious Tourism, Anuja Jose, Vinita Chandra, Uday Pratap Singh

International Journal of Religious Tourism and Pilgrimage

This paper aims to study the factors that contribute to the success of present-day myths in religious tourism. It also seeks to investigate the factors that compel modern pilgrims to accept a certain myth and the role played by stakeholders of religious tourism in the creation of a myth. In order to explore these research questions, Kauḍī Mātā temple in Varanasi, a popular religious tourist spot for Southern Indians, was chosen for Case Study. Qualitative data have been generated through in-depth interviewing. Simultaneously, several myths of goddess Kauḍī Mātā were recovered from textual and digital sources in addition to the …

Harnessing Eco-Friendly Practices And Transforming Communities Through Social Entrepreneurship: Exploring The Shri Mata Vaishno Devi Shrine Mode, Iqra Sajad Khan Scholar, Ashaq Hussain Najar Dr, Manik Arora Dr

International Journal of Religious Tourism and Pilgrimage

This study examines the influence of religious tourism on regional development, with a specific focus on eco-friendly practices and social entrepreneurship. Religious pilgrimages play a significant role in stimulating the tourism sector, hence, creating economic prospects on a global scale. Nevertheless, the extent of scholarly investigation about the impact of implementing eco-friendly practices on nearby communities, particularly within the context of religious pilgrimage destinations, remains minimal. The primary objective of this research centres on the Shri Mata Vaishno Devi shrine located in Jammu and Kashmir renowned for its widespread praise and profound cultural importance. A qualitative methodology was employed to …

Confucian Virtue Ethics And Tourists’ Response To Spiritual Destinations: Ho Chi Minh City, An Sor Model Approach, Nguyen Van Si, Vo Duy Minh

International Journal of Religious Tourism and Pilgrimage

This study aims to identify key factors that impact tourists’ responses, such as electronic word of mouth, and revisit intention to spiritual destinations. Based on the Stimulus-Organism-Response (S-O-R) framework, this study introduces ritual propriety in Confucian Virtue Ethics as a new ‘stimulus’, along with destination image and tourism facilities. In addition, this study introduces spiritual belief and gratitude as two new ‘organisms’ together with destination attachment. The quantitative analysis of 470 spiritual tourists’ responses in Ho Chi Minh City confirmed that ritual propriety, destination image, and tourism facilities as ‘stimuli’, impact gratitude, spiritual belief, and destination attachment as ‘organisms’, resulting …

Pilgrimage In The 12th Century: From The Ancient Travel Practices To Religious Tourism Routing Practices, Mafalda Martins Nascimento, Luís Mota Figueira

International Journal of Religious Tourism and Pilgrimage

Pilgrimages assumed a crucial importance in the Middle Ages and in religious history in general, having always mobilised thousands of people worldwide. Travel in general and movements for religious reasons still assume an extraordinary relevance in the tourist sector, providing an important contribution to regional and local development involving sacred places, creating value and benefiting local populations. Thematic tourism routing is a component of the offer (endogenous resources transformed into attractions), planned from the local (local circuit) to the global (international route).

In this medieval context some religious-military orders assumed a relevant role at a socioeconomic level, whose legacy is …

The Unicorn And Christ – Metamorphosis And Symbology, Luis Mendonça De Carvalho, Francisca Maria Fernandes, Maria Fátima Nunes, Ana Maria Costa, Paula Nozes, Ana Paula Figueira

International Journal of Religious Tourism and Pilgrimage

The unicorn is a legendary chimaera that, for centuries, has been present in the mindset of Euro-Mediterranean cultures. Although its morphological description changed, tradition identifies it as an animal like a horse, albeit smaller and with a spiralling horn on its head pointing forward. The unicorn has been known since Antiquity, with references by authors such as Ctesias and Pliny. However, its relevance for medieval Europeans began with the Biblical references to this animal in several Old Testament verses. These verses gave legitimacy to the unicorn, and it was accepted as a tangible animal. During the Middle Ages and early …

Review Of: The Routledge Handbook Of Religious And Spiritual Tourism, By Daniel H. Olsen And Dallen J. Timothy, Bincy Kaluvilla

International Journal of Religious Tourism and Pilgrimage

Book Review of Review of: The Routledge Handbook of Religious and Spiritual Tourism, by Daniel H. Olsen and Dallen J. Timothy. Review by Bincy Baburaj Kaluvilla

The Eyes Of Csr: Creating A Consulting Methodology To Bring Strategic Corporate Social Responsibility Into Established Organizations, Raven V. Brookes-Mcdougall

Student Theses and Dissertations

Corporate Social Responsibility (CSR) has become a crucial aspect of the corporate mindset, driven by the increasing demand for ethical and sustainable practices. Despite the strong business case for its implementation, CSR deployment often lacks strategic direction. This capstone project, titled "The Eyes of CSR: Creating a Consulting Methodology to Bring Strategic Corporate Social Responsibility into Established Organizations," aims to develop a universally applicable framework for integrating CSR into established organizations. This will be achieved through an extensive literature review that explores the multifaceted nature of CSR, including its history, benefits, challenges, criticisms, and various approaches.

The resulting framework emphasizes …

Plastic’S Quiet Role In Defeating Poverty, Vladimir Snurenco

University Faculty Publications and Creative Works

While often criticized for polluting the planet, plastic has quietly played a vital role in reducing poverty and saving lives. From mosquito nets and syringes to affordable food packaging, plastic makes basic goods and medical care more accessible to the world’s poorest. The article argues that although plastic pollution is real, its benefits for the global poor far outweigh the costs—and that trade-offs must be honestly considered.

Nebraska Farm Finances In 2024: A Year Of Modest Recovery And Growing Financial Pressure, Tina N. Barrett

Cornhusker Economics

Nebraska Farm Finances in 2024: A Year of Modest Recovery and Growing Financial Pressure by Tina N. Barrett (Cornhusker Economics, May 21, 2025)

Section headers:

Net Income Recovery Falls Short of Historical Highs

Household Spending Steady Amid Income Fluctuations

Rising Debt and Shifting Balance Sheets

Liquidity Pressures Worsen

Interest Costs Add to Financial Strain

Capital Purchases Shift: Less Equipment, More Land

Crop Enterprise Analysis: Losses Mount Despite Input Savings

Crop Enterprise Analysis: Losses Mount Despite Input Savings

Invited Paper: Augmenting Pilgrimage With Ai: Walking The Kumano Kodō Iseji With A Digital Companion, Wayne E. Arnold, John A. Shultz

International Journal of Religious Tourism and Pilgrimage

Can a pilgrimage feel sacred when walking it alongside an artificial intelligence? In early 2025, we set out with a custom-built AI companion to walk the 170km Kumano Kodō Iseji route, exploring how digital tools might reshape one of Japan’s oldest pilgrimage paths. Rather than replacing the traditional experience, the AI deepened it by providing real-time translations, historical context, and even companionship during long stretches of remote trail. This field reflection explores how AI, when thoughtfully programmed and intentionally used, can augment sacred travel without diminishing its meaning. Walking with AI allowed us to engage more fully with the layered …