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Full-Text Articles in Business

Tax Practice Management, Joseph T. Senko May 2026

Tax Practice Management, Joseph T. Senko

Tax Adviser

No abstract provided.


Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis May 2026

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.


Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan May 2026

Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan

Tax Adviser

No abstract provided.


Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar May 2026

Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar

Tax Adviser

No abstract provided.


Tax Clinic, Henry J. Ferrero Jr. May 2026

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.


Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel May 2026

Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel

Tax Adviser

No abstract provided.


Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan May 2026

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.


Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp May 2026

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …


Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer May 2026

Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer

Northeast Journal of Complex Systems (NEJCS)

In this article we explore and validate the utility of an unsupervised probabilistic model, Gaussian Latent Dirichlet Allocation (GLDA), for discovering discrete states from repeated, multimodal psychophysiological samples collected from multiple individuals. Psychology and medical research heavily involves measuring potentially related but individually inconclusive variables from a cohort of participants to derive diagnosis, necessitating clustering analysis for state identification. Traditional probabilistic clustering models such as Gaussian Mixture Model (GMM) assume a global mixture of component distributions, which may not be realistic for observations from different patients. The GLDA model borrows the individual-specific mixture structure from a popular topic model Latent …


The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis May 2026

Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis

Tax Adviser

No abstract provided.


Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh May 2026

Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh

Tax Adviser

No abstract provided.


Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith May 2026

Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2026

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker May 2026

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.


Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland May 2026

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight May 2026

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.


Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence May 2026

Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence

Tax Adviser

No abstract provided.


Tax Clinic, Frank J. O'Connell Jr. May 2026

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.


Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens May 2026

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.


Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill May 2026

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.


Jadughar: The House Of Magic, Dhruvi A. Shah May 2026

Jadughar: The House Of Magic, Dhruvi A. Shah

Masters Theses

Jadughar or the House of Magic is what people call a 'museum' in parts of South Asia. The practice of museum making, at its origin, is the act of collecting, preserving, interpreting and representing a culture’s tangible and intangible heritage to make it accessible to diverse audiences. Since the early 19th century such practices have been performed at various kala bhandars (art centers) in India, without the need of a formal or institutional organisation. The British introduced the model of a ‘museum’ in South Asia, with the aim of not only preserving ethnographic collections, but also showcasing their power and …


“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis May 2026

“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis

Dissertations

Restorative justice (RJ), a philosophy, practice, and movement inspired by local, largely Indigenous traditions, has increasingly been introduced in modern criminal justice systems as an alternative process to more comprehensively address harmful incidents, heal harms, and meet victim’s needs. While RJ implementation growth is encouraging for its advocates, there remain significant questions around formalized RJ practice. Specifically, little is known about the decision-making process in implementing and administering RJ programming within criminal justice. This dissertation aimed to contribute to the understanding of RJ practice and implementation efforts within criminal justice systems by putting emphasis on practitioners already working directly in …


Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence May 2026

Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence

Dissertations

The purpose of this dissertation is to examine how venture capitalists (VCs) and angel investors (AIs) make investment decisions regarding early-stage startups. Using an Interpretative Phenomenological Analysis (IPA) framework—consisting of three core components: phenomenology, hermeneutics, and idiography—this study draws upon three decision-making models: the Rational Actor Model (RAM), the Heuristics and Biases model (H&B), and the Naturalistic Decision-Making model (NDM) to explore what motivates VCs and AIs to choose, for instance, “Company A over Company B.” Semi-structured interviews were conducted with 10 experienced venture investors to examine how they evaluate risk, assess founders and teams, and navigate the persistent uncertainty …


Impact Of Digital Leadership And Organizational Intelligence On Digital Organizational Transformation: An Empirical Study, İzzet Dedeoğlu, Murat Ak, Filiz Demir, H.Tezcan Uysal May 2026

Impact Of Digital Leadership And Organizational Intelligence On Digital Organizational Transformation: An Empirical Study, İzzet Dedeoğlu, Murat Ak, Filiz Demir, H.Tezcan Uysal

Makara Human Behavior Studies in Asia

Technological and digital developments in the current information age have brought profound transformations to organizations, especially business operations and structures. Digital organizational transformation may be more effectively managed through the combined influence of digital leadership and organizational intelligence. This study examines the impact of digital leadership and organizational intelligence on the digital organizational transformation process, addressing a clear gap in the existing literature, as few studies have empirically investigated these factors together. Data were collected via an online survey from 104 employees of a packaging company in Konya, Türkiye, using a convenience sampling method. The study was designed as an …