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Full-Text Articles in Business

Elevating Voices: Exploring The Impacts And Experiences Of Required Workplace Dei Training, Marika Barto May 2026

Elevating Voices: Exploring The Impacts And Experiences Of Required Workplace Dei Training, Marika Barto

Dissertations

Mandatory diversity, equity, and inclusion (DEI) training is a common element institutional DEI initiatives in their response to dismantling racial inequity in government organizations; yet, the lived experiences of racially marginalized participants remain critically underexamined—particularly in government settings, where the bureaucratic structures implementing these trainings are themselves racialized. This research was conducted during one of the most politically hostile environments for DEI work in recent memory. Federal executive actions in 2025, specifically the “Bondi memo,” directed entities subject to federal antidiscrimination laws to cease DEI practices, creating immediate chilling effects that directly impacted this study and reminded us that the …


Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion May 2026

Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion

Dissertations

Activist burnout has been identified as one of the greatest threats to social movement sustainability, and the lived experience of paid immigrant rights activists remains undertheorized. This narrative inquiry explored activist burnout among 10 San Diego County immigrant rights activists, revealing how this community understands burnout, what factors contribute to its production, and how activists sustain themselves within it. Using Clandinin and Connelly’s (2000) narrative inquiry methodology, the researcher conducted in-depth individual interviews with ten activists representing a range of intersectional identities and roles. Narrative profiles were analyzed through holistic narrative reading, narrative reporting, structural and emergent coding, and cross-narrative …


Another Group Project? Exploring The Motivations And Design Of The Undergraduate Business Group Project, Hannah Venable May 2026

Another Group Project? Exploring The Motivations And Design Of The Undergraduate Business Group Project, Hannah Venable

Honors Projects

This project explores the ways and the reasons professors use group work through a qualitative analysis of original survey and interview data and past literature. Current literature is often focused on student perspectives or tools that can be used, but there are gaps surrounding professor perspectives and motivations surrounding their choices. Survey and interview data was collected from college instructors at 4 institutions; SPU, SU, UW, and WWU, with a total of 40 survey respondents and 4 interviews, asking questions about how much they use group projects, their motivations and influences, and aspects of their design process. Group work is …


The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 9, September 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.


Tax Practice Management, Joseph M. Freimuth May 2026

Tax Practice Management, Joseph M. Freimuth

Tax Adviser

No abstract provided.


Twelve-Month Liquidations Of S Corporations, Careful Planning Is Required Under Tra Transition Rules, Ronald E. Flinn, P. Michael Davis May 2026

Twelve-Month Liquidations Of S Corporations, Careful Planning Is Required Under Tra Transition Rules, Ronald E. Flinn, P. Michael Davis

Tax Adviser

No abstract provided.


Tax Clinic, John L. Norman Jr. May 2026

Tax Clinic, John L. Norman Jr.

Tax Adviser

No abstract provided.


Branch Level Taxes Of The Tax Reform Act Of 1986, One Step Towards Equality Of Treatment For Branches And Subsidiaries, Arthur L. Fisher, Aaron A. Rubenstein May 2026

Branch Level Taxes Of The Tax Reform Act Of 1986, One Step Towards Equality Of Treatment For Branches And Subsidiaries, Arthur L. Fisher, Aaron A. Rubenstein

Tax Adviser

No abstract provided.


Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren May 2026

Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren

Tax Adviser

No abstract provided.


Adapting And Promoting Tourism For Children In Venice And The Lagoon Islands: A Comparative Analysis Of Food-Related Discourse Strategies In English And In Italian, Daniela Cesiri Prof. May 2026

Adapting And Promoting Tourism For Children In Venice And The Lagoon Islands: A Comparative Analysis Of Food-Related Discourse Strategies In English And In Italian, Daniela Cesiri Prof.

International Journal of Islands Research

According to the latest available version of the Annual Tourism Survey drafted by the City of Venice, in 2023, 12,628,079 tourists visited Venice and the Lagoon Islands (Bettiol & Marini, 2025). This survey does not provide data on the age groups of these visitors, but they are available in the previous version of the same Survey (Bianchetto & Marini, 2022), which reports that 29% of tourists were in the 46-71 age group. Therefore, we can presume that, excluding the older age groups, quite a large proportion of visitors is likely composed of young tourists and families with children. This study …


The Tax Adviser, Volume 18, Number 8, August 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 8, August 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.


Washington Report: Tax Division Comments On Irs Taxpayer Interview Procedures, Kenneth F. Thomas, Edward S. Karl May 2026

Washington Report: Tax Division Comments On Irs Taxpayer Interview Procedures, Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part Iii), Cases And Rulings On Other Income Tax Matters, Retained Interests, Employee Benefits And Gift Tax, Byrle M. Abbin, David K. Carlson May 2026

Significant Recent Developments Concerning Estate Planning (Part Iii), Cases And Rulings On Other Income Tax Matters, Retained Interests, Employee Benefits And Gift Tax, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Foreign Investments In U.S. Real Estate, Tax Planning Opportunities Are Still Plentiful After Firpta, Ernest R. Larkins, Sheretta H. Jones May 2026

Foreign Investments In U.S. Real Estate, Tax Planning Opportunities Are Still Plentiful After Firpta, Ernest R. Larkins, Sheretta H. Jones

Tax Adviser

No abstract provided.


Tax Clinic, Robert M. Rosen May 2026

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.


Obtaining An Ordinary Loss Deduction For Worthless Stock, Tax Planning Helps When A Subsidiary Goes Sour, Edward J. Schnee May 2026

Obtaining An Ordinary Loss Deduction For Worthless Stock, Tax Planning Helps When A Subsidiary Goes Sour, Edward J. Schnee

Tax Adviser

No abstract provided.


Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane May 2026

Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane

Tax Adviser

No abstract provided.


Economic Perspectives On Medical Training: A Specialty-Level Break-Even Analysis For Wayne Trained Physicians, Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola May 2026

Economic Perspectives On Medical Training: A Specialty-Level Break-Even Analysis For Wayne Trained Physicians, Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Medical Student Research Symposium

Title:

Economic Perspectives on Medical Training: A Specialty-Level Break-Even Analysis for Wayne Trained Physicians

Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Background:

U.S. medical students graduate with high educational debt, yet financial literacy remains overlooked in medical school curricula. Trainees enter residency with a limited understanding of how specialty and loan repayment strategies affect long-term finances. Break-even analysis, which identifies when total revenue exactly offsets total costs, can help students at Wayne State University School of Medicine (WSUSOM) better visualize the factors shaping their financial futures.

Methods:

This analysis assumes 4 years of medical school financed entirely …


Celebrating Academic Excellence The 2026 Lindenwood Showcase, Lindenwood University May 2026

Celebrating Academic Excellence The 2026 Lindenwood Showcase, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove May 2026

The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove

Business Faculty Articles and Research

People sometimes enjoy the thrill of the hunt, which implies search can generate joy in addition to costs. Some customers say they enjoy searching for unique items such as vintage T-shirts and luxury handbags, and managers at warehouse stores, thrift stores, and many online selling platforms say they design their store format to offer a treasure hunt experience. We develop a model in which customers enjoy searching for a treasure. Our model’s search utility function includes a term based on the treasure’s net value, a term based on the instantaneous likelihood of discovering treasure, and a constant term reflecting other …


Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz May 2026

Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz

Advances in Business Education (ABE) Conference Proceedings

Conference Overview: The Second Annual Advances in Business Education (ABE) Conference was held on May 21–22, 2026, at Lincoln Memorial University in Harrogate, Tennessee. Hosted by the LMU School of Business, the ABE Conference exists to promote teaching excellence, scholarly inquiry, and regional engagement through innovation and collaboration in business education.

With a focus on fostering meaningful dialogue among educators, researchers, students, and industry professionals, the conference welcomed more than 70 attendees representing 11 institutions from across the Appalachian region and beyond.

The event was structured around four key tracks:

Pedagogy and Teaching Excellence: Showcasing innovative teaching methods, instructional technologies, …


Hedonics Of Used Car Attributes On Market Price, Alexander Bent, Jason Gutierrez May 2026

Hedonics Of Used Car Attributes On Market Price, Alexander Bent, Jason Gutierrez

Undergraduate Economics Working Paper Series

This paper uses Rosen's paper on hedonic pricing as a framework to analyze the determinants of used car prices found in Craigslist. Using cleaned data, we observe over 43,000 listings from 2005 to 2020 and investigate factors that affect used car prices and how they interact in this market. Results show that odometer readings and condition are the strongest factors that determine price, while manufacturers, paint color, drive type, fuel type, size, and year have more ambiguous effects that depend on certain perceived attributes or conditions.


Key Determinants Of Diamond Value, Tobey Brill, Alexander Dobrovolskyi, Rayland Labayog May 2026

Key Determinants Of Diamond Value, Tobey Brill, Alexander Dobrovolskyi, Rayland Labayog

Undergraduate Economics Working Paper Series

This paper intends to examine the determinants of diamond pricing using a hedonic regression framework. Using the diamonds dataset from Wickham (2016), we analyze the four C’s, also known as carat weight, cut, color, and clarity. We also wanted to go deeper into this topic and look into the depth and table to see how it impacts diamond pricing. Results have displayed that carat weight greatly influences a diamond’s price, while characteristics such as clarity, color, and cut exert positive effects. Estimates were found to be statistically significant. Our findings confirm and reassure the idea that hedonic pricing accurately captures …


Social Determinants Of Low Educational Attainment, Isabelle Graham, Kevin Lieng, Aubriana Weisbach May 2026

Social Determinants Of Low Educational Attainment, Isabelle Graham, Kevin Lieng, Aubriana Weisbach

Undergraduate Economics Working Paper Series

This paper examines how socioeconomic and demographic factors influence low educational attainment across U.S. cities. The analysis estimates both a linear regression model and a semi-log model to evaluate how poverty, unemployment, family structure, age composition, overcrowding, racial and ethnic minority share, broadband access, and housing cost burden affect the percentage of adults without a high school diploma. The results show that poverty, overcrowding, and minority share are the strongest predictors of low educational attainment, each exhibiting positive and highly significant effects. Overall, the findings highlight the role of social factors in shaping educational outcomes in high school.


The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman May 2026

The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman

Undergraduate Economics Working Paper Series

This study analyses to what extent certain neighborhood and interior characteristics affect residential sale prices, after accounting for standard property variables. This is important to examine in order to understand the function of the housing market, the sources of price differences, and whether residential values can be controlled by prioritizing specific desirable property features. The study is based on a dataset of approximately 330,000 observations from the Multiple Listing Service (MLS), as well as walkability data obtained from Walk Score. The data is analyzed in Stata, using three regression models with different combinations of explanatory variables. The results show that …


Mlb Speed Premium, Jacob A. Keithley, Chris Hampton May 2026

Mlb Speed Premium, Jacob A. Keithley, Chris Hampton

Undergraduate Economics Working Paper Series

This study analyzes if the 2023 rule changes affected the valuation for speed in the MLB labor market. By using a log-linear wage model and including an interaction term for stolen bases and the post-2023 indicator, we test to see if there is a speed premium in salaries. After accounting for yearly effects, the results present a statistically significant increase in the marginal value of stolen bases after the rule change shock. A placebo test was used with home runs to confirm the effects were specific to speed related metrics. The results suggest that the MLB market has and is …