Business Commons^™

Tax Adviser, Volume 17, Number 3, March 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.

Partnership Classification Under The Internal Revenue Code, Nartin Helpern, Jerry Joszuf

Tax Adviser

No abstract provided.

Relief Of Liabilities Under Sec. 752(B) When A Distributee Partner Receives Payments Under Sec. 736 When, Richard S. Dalebout, Dave N. Stewart, G. Fred Streuling

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Regs. Sec. 1.9100: A Second Chance To Make The Election, John L. Crawford

Tax Adviser

No abstract provided.

Professional Responsibility In The Eyes Of The Irs, Leslie S. Shapiro

Tax Adviser

No abstract provided.

Measuring Market Sentiment Towards Ceo Incentives, Joshua C. Whitehead

Honors Theses

In the absence of agency issues, CEOs will act in the best interest of shareholders by maximizing firm value. Existing literature documents the individual agency of the CEO and how firms incentivize CEO behavior to align with shareholder interests. To study groups with varying initial incentives, I divide CEOs into internal and external origin to determine differences in compensation. This study then utilizes regressions to study the differences between candidate origin and corresponding incentive structure. I hypothesize that CEO profile influences compensation design to address candidate skills and agency costs, impacting firm value and market perception of CEO future value. …

Lindenwood Co-Hosts St. Louis Regional Collegiate Pickleball Tournament, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

The Enterprise Work Management Framework’S Impact On Organizational Effectiveness, Jessica J. Crowley

JWU Dissertations & Theses

Organizations need to be effective to stay relevant in a constantly changing environment (Mergel et al., 2019). No pre-existing theoretical frameworks provide leaders with a tested, holistic work management strategy that is proven to positively impact organizational effectiveness (Mergel et al., 2019). Without structured work management practices, organizations experience low levels of work visibility which translates into reactive decision-making and decreased organizational effectiveness (Burke, 2024).

The newly created Enterprise Work Management (EWM) framework provides leaders with a holistic work management strategy that is proven to positively impact organizational effectiveness. The findings from this study address a gap in organizational effectiveness …

Determinants For Green Procurement Practices In Public Procurement Management In Tanzania, Yohana Arsen Rutaba

Business Review

This study was carried out conducted to ascertain the determinants for green procurement practices in public procurement management in Tanzania. The research study employed mixed-methods approach and used descriptive analysis. Multiple linear regression analysis was employed to establish the relationship between the variables. The study used a sample size of 200 participants obtained using Cochran formula of unknown population. The sample size composed of public procurement officers and practitioners from different government agencies and organization in Mainland Tanzania. From descriotive analysis it shows that the level of implementation of green procurement practices is still very low in public procurement. The …

From Doing Business To B-Ready: World Bank’S New Rankings Represent A Rebrand, Not A Revamp, Fernanda G. Nicola, Dhaisy Paredes Guzman

Popular Media

In 2021, the World Bank shut down one of its flagship projects: the Doing Business index, a global ranking system that measured how easy it was to start and run a business in 190 countries. It followed an independent investigation that found World Bank officials had manipulated the rankings to favor powerful countries, including China and Saudi Arabia. The scandal raised serious concerns about the use of global benchmarks to shape development policy. Now, the Bank is trying again. In October 2024, it launched its newest flagship report, Business Ready. The 2025 spring meeting of the World Bank and its …

Analyzing Northwest Ohio Industries And Utilizing The Shape Program To Increase Sustainable Practices, Abigail Stucker

Honors Projects

The purpose of this project is to dive deeper into the corporate perspective on sustainability and why manufacturing companies should take action on such an important topic. Is there a true balance for businesses between increasing profits and reducing waste? Why should businesses care about being branded as a sustainable company? What efforts do companies need to take to truly be branded as “sustainable?” These are questions that drove the research and development of this project. After looking into these guiding questions, this project develops a program to help monitor and measure the successful sustainability practices that various Northwest Ohio …

The Impact Of Globalization On Human Resources Policy And Performance, Katherine H. Alford

Senior Honors Theses

Globalization is a rapidly growing phenomenon that impacts individuals, governments, and businesses. Businesses develop and run on polices implemented through HR and employee performance that drives efficiency. Therefore, the relationship between these two topics is vital to understand the adaptations that need to be made and why. Changes can be made on both a macro and micro level addressing each area of concern. Addressing the issue is the first step followed by implementation into HR polices through the employee handbook.

Corporate Social Responsibility: Are There Financial Incentives?, Ashlyn Ryan

Economics Honors Projects

In the early 2000s, consumer trends increasingly influenced corporations to engage in Corporate Social Responsibility (CSR). More recently, however, this trend has shown signs of reversing, which is puzzling, given that engagement in CSR may lead to enhanced company financial performance through channels of competitive advantage or risk reduction. Using event study methods, I analyze how investors respond to signals in the form of third-party recognitions for companies’ CSR activities. Third-party recognitions, may provide new information, altering investor behaviors and decision making. I find no statistically significant relationship between the announcement of these recognitions and either abnormal stock returns or …

Rise And Shine Café Consulting (Ryan Incubator Project), Brady Remshak, Lillie Hamilton, Morgan Hynes, Aidan Jones

School of Business Student Scholarship

Brady Remshak ’25, Finance major

Lillie Hamilton ’25, Sociology major

Morgan Hynes ’26, Finance and Management major

Aidan Jones ’27, Economics and Data Science major

Faculty mentor: Kelly Ramirez Stone, Donald Ryan ’69 Incubator

As part of a consulting team for Rise and Shine Café, we developed and executed multi-channel marketing campaigns to enhance brand visibility and attract customers. Our strategy included leveraging social media, organizing on-campus events, and creating promotional materials to engage the target audience effectively. In addition to marketing, we provided financial guidance and strategic recommendations to improve operational efficiency and increase profitability. By aligning marketing efforts …

When The Going Gets Tough: How Multinationals And Local Companies Used Dynamic Capabilities During Pandemic, Maha Barry, Ashar Saleem

Business Review

This study uses dynamic capability (DC) lens to explore how multinational companies (MNCs) and their local competitors make use of DCs during pandemic to achieve competitive advantage. The paper deploys a qualitative research methodology and collects primary and secondary data from 8 companies (4 MNCs, 4 Locals) in the pharmaceutical industry of Pakistan. We find that multinationals and local companies rely on different sets of DC to effectively deal with the pandemic. While multinationals make use of branding, alliancing and effective deployment of their R&D capability, locals deployed seizing, reconfiguration and strong external relationship better. In the immediate aftermath of …

2025-04-23 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on April 23, 2025, regarding upcoming events on campus, recognition of Women's Golf Team, personnel updates, new Doctor of Engineering Program, department name changes, and building construction and repairs.

Cutting Waste In Tupper's Restaurant, Logan Salvator, Christien Merritt, Lily Amaral, Erik Dukes

Earth Day Symposium on Climate and Sustainablity

No abstract provided.

Winner’S Curse On Malaysian Ipos: Does The Phenomenon Still Exist?, Norliza Che Yahya, Rasidah Mohd Rashida, An Le Thuy Ngoc, Ayesha Anwar

The Indonesian Capital Market Review

This study examines the winner’s curse phenomenon through Amihud and Yong’s winner’s curse measurements. Amihud’s allocation rate (ALLOCTJ) is the natural log of the reciprocal of investor demand or oversubscription ratio while Yong’s institutional investor participation is gauged based on a type of IPOs which is issued via private placement (DPRIVATE). Using data set from 560 initial public offerings (IPOs) issued from January 2000 until December 2022 for listing on Bursa Malaysia, the results of the cross-sectional multiple regression analyses show that ALLOCTJ and DPRIVATE are consistently significantly negative in influencing initial returns of the IPOs. The former relationship indicates …

Addressing The Accounting Pipeline Leak: Academic And Socioeconomic Barriers To Entry, Retention, And Belonging, Karlene Deng

Honors Theses

Many undergraduate students express an early interest in accounting, yet the actual number who later go on to matriculate into the profession is significantly lower. Despite efforts by educational institutions and the accounting industry to attract students to the profession, accounting programs experience high attrition rates. Using a survey-based approach, this research provides insights into factors that influence students to (1) enter university as declared accounting majors, (2) switch into accounting during their time at university, or (3) leave the accounting program. Additionally, this study examines the role of academic and socioeconomic backgrounds in shaping these decisions. By pinpointing potential …

Baseball And Rugby Teams Honored At One Main Awards, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Uta Datathon 2025 Challenges (Archive), Rubab Shahzad, Srinivasa Sai Abhijit Challapalli, Ghanbarian Behzad, Mei Yang, Clivin Geju, Zecil Yogeshkumar Jain, Jay Mahavirkumar Shah, Sai Nikhitha Chandana

2025 Datathon Challenges-Archive

Timed and Model Challenges from the UTA Datathon 2025

The New Latin America Liaison: How The United States Is Taking Control Of Oil In Venezuela, Graham R. Widenhoefer, Delaney King, Ian Cyrus Mortazavi, Sebastian Barrett, Ava Heckmann, Will Moncayo

SPARK Symposium Presentations

Abstract

7 Venezuela provides one of the world’s largest oil supplies, yet accounts for a relatively small 8 proportion of the global supply. Despite the low output, Venezuela and its oil may exhibit greater price 9 risk premiums, which will help us answer the questions: “Why would a country with such low output and 10 a limited production share cause global markets to react so strongly? What domino effect does this cast 11 onto other economic sectors?” 12 Our goal for this study is to assess whether U.S. intervention has generated measurable effects on 13 equity returns and the oil …

Trenching And Compost Sustain Grain Yield Increases Over Nine Years On Deep Sands But At A Cost, David J.M. Hall, Tom J. Edwards

Grain and Other Field Crops Research Articles

Context. Crops grown on deep sands on the south coast of WA are limited by soil physical and chemical properties including compaction and poor nutrition. Aims. Crops grown on deep sands on the south coast of Western Australia are limited by soil physical and chemical properties including compaction and poor nutrition. Our aim was to determine what effects deep-placed organic amendments have on soil properties and crop production in a deep sand and whether such amendments are profitable. Methods. A long-term field trial was conducted over nine years (2015–2023) to investigate soil amendments including lime (0 and …

Ai Meets Economics: Can Deep Learning Surpass Machine Learning And Traditional Statistical Models In Inflation Time Series Forecasting?, Ezekiel N.N. Nortey, Edmund F. Agyemang, Enoch Sakyi-Yeboah, Obu-Amoah Ampomah, Louis Agyekum

School of Mathematical & Statistical Sciences Faculty Publications

This study examined the forecasting ability of deep learning (DL) and machine learning (ML) models against benchmark traditional statistical models for the monthly inflation rates in the USA. The study compared various DL and ML models like transformers, linear regression, gradient boosting (GB), extreme gradient boosting (XGBoost), and adaptive boosting (AdaBoost) with traditional baseline time-series models like autoregressive integrated moving averages (ARIMA) and exponential smoothing (ETS) with Holt-Winters seasonal method utilizing data sourced from the Federal Reserve Bank of St. Louis. The study consistently showed that all DL and ML models outperformed the traditional approaches. In particular, the Transformer (RMSE …

Exploring The Relationships Between G2g, G2e And G2c E-Government Interactions And Organizational Readiness For Citizen Centricity In The Uae Government: Organizational Culture As A Moderator, Esam Al Sayed Ahmed

Thesis/ Dissertation Defenses

The UAE has achieved top global rankings in e-government development over the last two decades. However, during the COVID-19 pandemic, several challenges emerged, including a lack of cohesive strategy, inconsistencies in digital practices, ineffective collaboration, a lack of innovative measures, and poor digital talent. Therefore, the current research examines the relationship between e-government interactions (G2G, G2E, and G2C) and organizational readiness for citizen centricity. It also investigates the role of culture in enhancing the relationship. Specific critical success factors were identified to develop a comprehensive e-government framework with a focus on sustainability and innovation. The findings revealed an inverse (negative) …

Effect Of Street-Pricing Deregulation In U.S. Airports On Customer Satisfaction, Thorsten Merkle, Satheesh Seenivasan, Sushanta Das

ICHRIE Research Reports

This study investigates the impact of pricing policies and food and beverage (F&B) strategies on traveler satisfaction in the dynamic airport environment, with a focus on Phoenix airport in comparison with two other (undisclosed) major U.S. airports. Using a mixed-methods approach that integrates unstructured observations and social media analytics, the research provides a comprehensive understanding of passenger behavior, satisfaction, and spending patterns in airside F&B outlets.

Key findings reveal that traveler satisfaction is driven by factors such as service quality, timeliness, perceived value, and emotional engagement, with price sensitivity playing a relatively minor role. Phoenix International Airport exemplifies a successful …

Carbon Accountability Scores: A Process-Oriented Approach For Carbon Offsetting Using Ai Agents, Joshit Mohanty, Vaishali Vaishali

Graduate Student Government Association Research Conference

Conventional carbon offset programs rely on quantified emissions to determine balancing requirements. While this approach offers a standardized means of measuring carbon output, it often provides industries with a loophole—allowing them to offset their emissions by purchasing equivalent credits for activities such as tree planting rather than tackling inefficiencies at the source. This research proposes a process-based framework called Carbon Accountability Scores (CA scores) to offer a proactive strategy for assessing and reducing carbon footprints. Instead of focusing on the mere balancing of emitted and sequestered carbon, CA scores integrate an organization’s operational processes into the calculation, thereby offering the …