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Full-Text Articles in Business

Subject Index 12 Months Ended June 1985, American Institute Of Certified Public Accountants May 2025

Subject Index 12 Months Ended June 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Washington Report: Tax Treatment Of Corporate Nol And Other Tax Attribute Carryovers In Acquisitions, Kenneth F. Thomas, Carol B. Ferguson May 2025

Washington Report: Tax Treatment Of Corporate Nol And Other Tax Attribute Carryovers In Acquisitions, Kenneth F. Thomas, Carol B. Ferguson

Tax Adviser

No abstract provided.


Irs Summons Power Clarified By Tiffany Fine Arts, Michael J. Tucker, Clifford E. Hutton May 2025

Irs Summons Power Clarified By Tiffany Fine Arts, Michael J. Tucker, Clifford E. Hutton

Tax Adviser

No abstract provided.


Home Office Deduction: Recent Cases May Offer New Planning Strategies, Consuelo Lauda Kertz, Al L. Hartgraves May 2025

Home Office Deduction: Recent Cases May Offer New Planning Strategies, Consuelo Lauda Kertz, Al L. Hartgraves

Tax Adviser

No abstract provided.


Tax Clinic, Leon M. Nad May 2025

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.


How Sec. 280f Affects Cost Recovery And Itc Elections, Karen S. Hreha, Eugene Willis May 2025

How Sec. 280f Affects Cost Recovery And Itc Elections, Karen S. Hreha, Eugene Willis

Tax Adviser

No abstract provided.


Sec. 467 Rental Agreements: Lessors And Lessees Must Watch Their Step, Philip J. Wiesner, Donald J. Massoglia May 2025

Sec. 467 Rental Agreements: Lessors And Lessees Must Watch Their Step, Philip J. Wiesner, Donald J. Massoglia

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 6, June 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 6, June 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


The Democratization Of Coaching And Development Through Peer Coaching In Groups, Richard E. Boyatzis May 2025

The Democratization Of Coaching And Development Through Peer Coaching In Groups, Richard E. Boyatzis

Engaged Management ReView

People want and need development at work and in life. The cost of typical development activities limits access to those in powerful or higher status positions. In addition, the efficacy of training programs in organizations and higher education as developmental activities have shown relatively poor results in terms of sustained, desired change. The effects of coaching seem more promising, but it is highly labor intensive and therefore costly. Peer coaching in groups (PCGs) offers a potentially efficacious developmental activity at no or very low cost to organizations or individuals. PCGs can be used throughout the world and invite participation regardless …


Ai And The Metaverse In Business Strategy, Emma M. Han, Emma Nguyen May 2025

Ai And The Metaverse In Business Strategy, Emma M. Han, Emma Nguyen

Student Scholar Symposium Abstracts and Posters

The Metaverse has quickly become an important part of the future of the business world. Mainstream companies like Walmart, Toyota, Nike, and many others have established a presence with virtual goods (NFTs), virtual spaces for consumers to interact, and employees to collaborate and train. Yet there is little research into Metaverse strategies that are efficient and sustainable over time. With the rise of AI, businesses now have the opportunity to integrate AI and the Metaverse as complementary technologies, reshaping their strategies for innovation and competitive advantage. We researched the top 500 global brands to uncover lessons from entry approaches taken. …


The Impact Of Apis On Startup Growth And Ipo Success, Sean Wu, Ethan Esparza, Jonathan Hersh May 2025

The Impact Of Apis On Startup Growth And Ipo Success, Sean Wu, Ethan Esparza, Jonathan Hersh

Student Scholar Symposium Abstracts and Posters

This research examines the impact of Application Programming Interfaces (APIs) on startup success, focusing on acquisition outcomes, IPO performance, and value creation versus capture. Grounded in digital platform theory, we explore how APIs help startups integrate into ecosystems, increasing scalability, visibility, and access to resources. Using Crunchbase data and visual analysis in RStudio, we compare API-enabled startups with others across performance metrics. Our findings show that startups with APIs raise more capital at IPO and employ more full-time staff, signaling greater investor confidence and organizational scale. Industry-level analysis reveals that API benefits vary by sector, with stronger correlations in Financial …


An Examination Of Impact Of Immigrant Entrepreneur Cultural Intelligence On Performance During Crisis, Arpita Joardar, Sibin Wu May 2025

An Examination Of Impact Of Immigrant Entrepreneur Cultural Intelligence On Performance During Crisis, Arpita Joardar, Sibin Wu

Management Faculty Publications

This paper integrates research from cross-cultural management and entrepreneurship to examine the interactive effects of cultural intelligence (CQ) and individual entrepreneurial orientation (IEO) on performance during times of crisis such as the Covid-19 pandemic. We argue that the various dimensions of CQ will have differential effects on performance due to the unusual circumstance. The findings indicate that contrary to expectation, knowledge CQ has negative effect on performance. However, as predicted, skills CQ was found to have positive effect on performance while meta-cognition CQ has a significant negative effect on the same during crisis. Additionally, there was evidence of significant interaction …


Amplifying Climate Action: San Diego’S Climate Action Plan (Cap) Dashboard, San Diego Regional Climate Collaborative, Courtney Chinn, Marius Van Dongen May 2025

Amplifying Climate Action: San Diego’S Climate Action Plan (Cap) Dashboard, San Diego Regional Climate Collaborative, Courtney Chinn, Marius Van Dongen

San Diego Regional Climate Collaborative

The City of San Diego boasts a strong tourism and recreation industry, partly attributed to the City’s temperate climate. In recent years, extreme weather events tied to climate change have led to an even stronger focus on mitigation and resilience. In 2015, the City adopted a Climate Action Plan (CAP), which was most recently updated in 2022. The CAP established the goal for the community to reach net zero emissions by 2035. In the fall of 2024, to boost the efforts of the CAP, the City of San Diego published their online Climate Action Plan platform, the CAP Dashboard. The …


Understanding California’S 2025 Energy Code, San Diego Regional Climate Collaborative, Caroline Stillitano May 2025

Understanding California’S 2025 Energy Code, San Diego Regional Climate Collaborative, Caroline Stillitano

San Diego Regional Climate Collaborative

California’s 2025 Energy Code is set to take effect in January 2026. Triannual updates to the Energy Code advance the state’s clean energy and climate resilience goals. For 2025, key updates include expanded heat pump requirements, electric-ready requirements, enhanced ventilation standards, and updated solar and battery storage regulations. These updates aim to reduce greenhouse gas emissions, lower energy costs, and improve public health in California. This case study outlines the main components of the 2025 updates to the California Energy Code (Title 24, Part 6), highlights expected impacts, and identifies financial incentives and programs available to support compliance and facilitate …


Understanding California's Climate Zones, San Diego Regional Climate Collaborative, Caroline Stillitano May 2025

Understanding California's Climate Zones, San Diego Regional Climate Collaborative, Caroline Stillitano

San Diego Regional Climate Collaborative

California’s diverse geography led the California Energy Commission (CEC) to divide the state into 16 Climate Zones, each reflecting local weather patterns and energy demands. These zones guide energy-efficient building standards by setting energy budgets tailored to regional conditions. This fact sheet explains the role of climate zones in shaping energy policy, using San Diego County’s four distinct zones as an example of how local climates influence building code requirements.


Optimizing Information Security In Cloud Environments: A Risk Management Approach And Guide For Enterprise Cloud Security, Joshua Olusegun Oyeniyi, Oluwashina Akinloye Oyeniran May 2025

Optimizing Information Security In Cloud Environments: A Risk Management Approach And Guide For Enterprise Cloud Security, Joshua Olusegun Oyeniyi, Oluwashina Akinloye Oyeniran

Journal of Cybersecurity Education, Research and Practice

In recent years, cloud computing has become increasingly integral to organizational operations due to its scalability, accessibility and cost effectiveness in managing data and resources. However, the rise in security threats and attacks on cloud environments necessitates having robust measures in place to protect data confidentiality, integrity and availability. This paper presents an optimized approach to cloud information security management by reviewing the current threat landscape, evaluating key risk management frameworks, and provided practical solutions for enhancing enterprise cloud security. The study examined three leading cloud security frameworks: the Cloud Controls Matrix (CCM) known for its cloud-specific controls, the NIST …


Immigrants Reduce Unionization In The United States, Town Oh, Alex Nowrasteh May 2025

Immigrants Reduce Unionization In The United States, Town Oh, Alex Nowrasteh

School of Business and Leadership Working Papers

Since the 1960s, U.S. union density has consistently dropped as the immigrant share of the population has risen. Using the Naylor and Cripps (1993) model of union formation, we argue that immigrants lower unionization by increasing diversity in the working population that, in turn, reduces solidarity and by having lower preferences for unionization. Empirically, we employ the skill-cell method devised by Borjas (2003) over the 1994-2020 period. Immigration can explain 30 percent of the decline in union density from 1994-2020.


2025-05-06 Minutes, Morehead State University. Staff Congress. May 2025

2025-05-06 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from May 6, 2025.


Food Delivery Robots On College Campuses: Understanding Consumer Perceptions And Value Dimensions, Hayeon (Hailey) Choi, Hyun-Woo (David) Joung, Eun-Kyong (Cindy) Choi May 2025

Food Delivery Robots On College Campuses: Understanding Consumer Perceptions And Value Dimensions, Hayeon (Hailey) Choi, Hyun-Woo (David) Joung, Eun-Kyong (Cindy) Choi

ICHRIE Research Reports

The integration of autonomous delivery robots in the foodservice industry offers a promising innovation for enhancing delivery efficiency. College campuses, with their controlled environments and predictable layouts, serve as optimal testing grounds for these robots. This study examines the multifaceted values influencing the adoption and perception of food delivery robots on college campuses, providing insights for industry stakeholders. Findings indicate that functional and emotional values play the most significant role in shaping consumer perceptions, followed by price, novelty, and social values. However, preferences vary based on gender and role (students and faculty/staff), highlighting the need for targeted marketing strategies. These …


Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants May 2025

Washington Report: Aicpa Comments On Treasury Proposal To Limit Use Of The Cash Method Of Accounting, Kenneth F. Thomas, Carol B. Ferguson, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Preservation And Tax Benefits, D. Larry Crumbley, Anthony Billings May 2025

Preservation And Tax Benefits, D. Larry Crumbley, Anthony Billings

Tax Adviser

No abstract provided.


Tax Clinic, Daniel F. Kruger May 2025

Tax Clinic, Daniel F. Kruger

Tax Adviser

No abstract provided.


Trade Or Business Requirement Under Sec. 174 After Green, Gregory V. Gadarian, James H. Dezart May 2025

Trade Or Business Requirement Under Sec. 174 After Green, Gregory V. Gadarian, James H. Dezart

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson May 2025

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

Tax Adviser

No abstract provided.


Sec. 1231 And Involuntary Conversions After The Dra, Kenneth E. Anderson May 2025

Sec. 1231 And Involuntary Conversions After The Dra, Kenneth E. Anderson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 5, May 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 5, May 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.