Business Commons^™

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar

Tax Adviser

No abstract provided.

Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Conversions To Cooperative And Condominium Ownership Of Real Estate, Barry Liebowicz

Tax Adviser

No abstract provided.

Industrial Development Bonds: The Impact Of The Deficit Reduction Act Of 1984, Bernard Eizen, Debra Csik

Tax Adviser

No abstract provided.

Are All Sports Betting Losses Created Equal?, Dylan M. Hollick

Business and Economics Honors Papers

This study investigates how the cash out feature in sports betting influences bettor reaction to loss and short-term bet likelihood. The cash out changes the mechanics of a sports betting loss outcome in several ways. By getting some of the bet’s stake back through a cash out loss, the transaction mimics a larger loss-smaller gain joint outcome as opposed to a single loss at the time of the bet’s placement. The cash out also introduces the opportunity for regret or positive counterfactuals depending on the cash outs “correctness”. Using survey data from college students responding to hypothetical betting scenarios, it …

No Cheers, No Fears: Unpacking Non-Drinkers' Survival Tactics At Work-Related Drinking Events, Amanda Good

Dissertations

In certain workplace contexts, the organization may encourage alcohol consumption at work-sponsored events, such as happy hours and dinners. In these situations, being a non-drinker becomes a stigmatized but potentially concealable identity. This research explores antecedents, consequences, and moderators of the various identity management strategies used by non-drinkers in alcohol-centric, organizationally-sponsored events. Using hierarchical linear modeling, I examined how situational factors, including event type, supervisor presence, and psychological safety, influence nondrinkers' decisions to conceal or reveal their nondrinking identity. Findings indicate that felt social pressure significantly increases concealment behaviors and decreases disclosure behaviors. Additionally, psychological safety and supervisor presence emerged …

Cover Cropping: How Sustainability & Economics Can Work Hand In Hand (Pt. Ii), Emma Reyes

Business and Economics Honors Papers

Research finds that while the average rate of soil erosion under natural conditions occurs at less than 1.9 Mg per hectare per year, the current rate of erosion for United States agricultural soils occurs at 6.7 Mg per hectare per year (Nearing et al., 2017). This problem is further heightened by the fact that many farmers are concerned about the added expenses that may come from the use of sustainable practices. As a result, this may lead to an increase in the practice of more harmful conventional agricultural techniques if they continue to be considered more economically beneficial in comparison. …

Decade-Long Deals: The Forces Driving Mlb’S Lengthening Contracts, Benjamin Cuccolo

Business and Economics Honors Papers

This study investigates the economic and institutional factors that influence lengthening contracts in Major League Baseball. Using a dataset of 652 free agent position players that signed for two years or longer from 1991 to 2025, this paper explores how factors such as age, relative player performance, collective bargaining agreements, and risk management strategies affect contract length. Results from the regression model show that younger players that are higher performing are more likely to receive long-term deals. Additionally, those that are extended a qualifying offer also typically sign for longer term deals as suggested by the regression results. A separate …

Negotiating Perceived Employability As Sensemaking In The Context Of Undergraduate Work Integrated Learning, Sylvia Dempsey, Carol Linehan, Margaret Healy

Articles

As labour markets shift responsibility for navigating career transitions and employability from organisations to individuals, sensemaking around their own ‘perceived employability’ gains importance. Prior research suggests work integrated learning (WIL) experiences constitute a significant route to perceived employability for potential entrants to the accounting profession. The mechanisms through which this develops are less understood. Understanding of the impact of WIL on perceived employability, shaping individual career trajectories, augments efforts to attract new members to the profession. This study captures how representations of the world of professional accounting work are built, as entrants construct liminal places within that community. Through qualitative …

Beyond The Label: Unveiling Greenwashing Impacts On Consumer Purchasing In Sunscreen Packaging, Kailee Ransom

Honors Projects

The purpose of this research project is to unveil how the use of greenwashing tactics in marketing can influence a consumer’s actions and purchasing behavior in regard to sunscreen product packaging. It aims to uncover whether environmentally charged language or imagery (or both) on a product has an impact on a consumer’s willingness to purchase the product and their perceptions of the product’s health for their body and the environment. Additionally, are certain demographic profiles - considering a consumer’s age, income level or education level - more inclined to have a positive perception of “environmentally-friendly” sunscreen products?

To answer these …

Enhancing A Client’S Website Design Through Research On Executive Function Skills: Informed Decision-Making In A Service-Learning Context, Jacob Irelan

Honors Projects

This synthesis project explores how research on executive function skills can inform effective website design in a service-learning context. Executive function skills—including working memory, inhibitory control, and cognitive flexibility—are foundational to learning and development. By conducting a comprehensive literature review and engaging in service-learning through a client-based web design project, the study bridges interdisciplinary knowledge between education and visual communication technology. The project involved redesigning a client’s website focused on supporting individual's executive function skills, enhancing both its usability and search engine optimization. Hands-on, service learning experience supplemented by academic research allowed for the development of practical skills such as …

Kennesaw State University Student Managed Investment Fund Sector Sensitivity Analysis, John Kiersznowski, Joe Johnson, Kyler Howell, Geranger Lewis

Senior Design Project For Engineers

The Kennesaw State University Student Managed Investment Fund (SMIF) Sector Sensitivity Analysis focuses on improving the fund’s decision-making and performance through data science. The SMIF is a diversified index fund designed to outperform indices like the S&P 500. This project investigates how macroeconomic variables—such as GDP growth, inflation, interest rates, and commodity prices—impact sector performance. By structuring data, developing a sustainable data pipeline, and leveraging advanced statistical techniques and predictive modeling, our team was able to provide the framework and proof of actionable insights that enhance the fund's ability to manage risks and optimize returns.

Measuring Exposure Through Targeted Ads, Sarah Bazell

Honors Projects

This study investigates the effectiveness of targeted digital advertising strategies for Company X, a performance motorsports fuel brand. With the goal of optimizing engagement and improving budget allocation, four distinct ad campaigns were developed and tested on Facebook and Instagram: brand awareness, product education, dealer locator promotion, and lifestyle merchandise promotion. Each campaign was evaluated based on reach, impressions, cost per result, and conversion rates. Descriptive statistics revealed significant differences in engagement rates across campaigns, with video-based, emotionally driven ads outperforming static formats. A one-way ANOVA indicated no significant difference in reach across campaigns but confirmed significant differences in spending …

The Impact Of Institutional Features On Student Retention Rates Using Regression And Random Forest Modeling, Grayson Tvrdik

Honors Projects

Student retention is a focus for higher education institutions aiming to improve student outcomes and institutional success. While previous research has often relied on qualitative assessments of college related factors, this project applies quantitative techniques at a national scale. Random forest and beta regression models were used to predict retention rates for public colleges based on institutional characteristics such as financial variables, enrollment patterns, and demographic metrics. The random forest models demonstrated higher accuracy than the beta regression models, leading us to find that financial variables and student integration factors are significant predictors of retention. Beta regression models, though less …

The Tax Adviser, Volume 17, Number 12, December 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Tax Practice Management, Wilhelm L. Sandvik

Tax Adviser

No abstract provided.

Using Charitable Contributions Of Perishable Inventory To Increase Cash Flow, Anthony P. Curatola, W. Robert Smith, Hong-Yuen T. Woo

Tax Adviser

No abstract provided.

Ensuring The Deductibility Of Employee Use Of Listed Property, Joanne H. Turner

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Tax Reform Act’S Hidden Impact On Oil And Gas, Susan Brown Snook, William J. Magnuson Jr.

Tax Adviser

No abstract provided.

Foreign Provisions Of The Tax Reform Act Of 1986: An Overview, Gerald H. Ranzal

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 17, Number 11, November 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Who Is A Return Preparer?, Deborah Thomas

Tax Adviser

No abstract provided.

Seller-Financed Transactions: The New Imputed Interest Rules, Robert H. Geis Jr., Wallace E. Christner

Tax Adviser

No abstract provided.