Entrepreneurial and Small Business Operations Commons^™

The Corporate Transparency Act: Substantial Modifications Are Desperately Needed (And They Might Just Help The Law Withstand Judicial Scrutiny), Lawrence Bialek

Michigan Business & Entrepreneurial Law Review

For decades, the United States has had a reputation as the place to go for bad actors looking to launder money and fund criminal activities. Attempting to rectify this situation, Congress spent years drafting legislation to serve as a deterrent. The product, the Corporate Transparency Act (CTA), was the culmination of years of work by legislators across the aisle and multiple Congresses. The CTA’s mandatory reporting requirement sought to create a centralized database of information about all entities doing business in the United States, both foreign and domestic, and the individuals in positions of authority for each of those entities. …

Columnas: The Honors Program Newsletter At Bentley University, Amanda Li, Wilson Jan, Michael Raphael, Alexandra Rieckehoff, Karina Wu, Michael Shehata, Nilufar Noorian, Eloise Weintraub

Honors Program

INSIDE THE MODERN WORLD

Page 2: Stepping Out by Amanda Li

Page 3: Inside the Corporate Slop Bowl by Wilson Jan

Page 4: The Silencing: An Evaluation of the Global Attacks on the Right to Protest by Michael Raphael

THE SOUND OF CHANGE

Page 5: The Social, Cultural, and Economic Impact of Bad Bunny by Alexandra Rieckehoff

Page 6: Streaming Changed Music, But Is It Fair to Artists? by Karina Wu

Page 7: Feeling the Music: How Haptic Wearables Are Changing the Way We Experience Sound by Michael Shehata

SHIFTING SYSTEMS

Page 8: The Story Behind Davos, One of the …

What Are The Factors Affecting The Financial Sustainability Of Social Enterprises In Egypt?, Mina Atta Ghaly

Theses and Dissertations

This thesis investigates what factors affect the financial sustainability of social enterprises (SEs) in Egypt, situating them within a constrained MSME, legal and sectoral context marked by informality, weak innovation and recurrent shocks. Drawing on global and Egyptian literature, it identifies ten candidate factors—business model, financial management, founders’ skills and mindset, revenue structure, sector and mission, legal framework and innovative finance, capacity building, investment mechanisms and “the right investor”, adaptability to shocks, and ecosystem conditions—and integrates them into an extended Social Enterprise Model Canvas. Using a qualitative, exploratory design with semi‑structured interviews of social enterprise founders, incubators/accelerators, investors and experts, …

Structuring A Practice Sale: The Basics, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column provides an overview of the basic structures involved in selling a dental practice. It distinguishes between equity interest sales, which often favor sellers through capital gains treatment and liability transfers, and asset sales, which buyers generally prefer to avoid liabilities and gain tax depreciation benefits. The author discusses the role of a Letter of Intent, the importance of due diligence, and professional valuation, urging practitioners to assemble a team of specialized legal and financial advisors.

J Am Coll Dent 2026 92 2b

Journal of the American College of Dentists

This special issue of the Journal of the American College of Dentists responds to a growing but long-underrecognized demand for humanities and ethics in dental education, practice, and scholarship. It emerges from the work of the National Collaborative on Humanities and Ethics in Dentistry (NCHED), a multi-institutional partnership formed in 2023 to address the persistent exclusion of dentistry from broader health humanities conversations. Through national webinars and scholarly collaboration, NCHED has demonstrated substantial interest in ethical reflection, historical analysis, narrative inquiry, and the arts as essential to understanding oral health and dental care.

The unexpectedly strong response to the call …

Dental Professionalism In A Changing World: Challenges & Opportunities, Robert P. Iovino, Dds, Ma Dds, Ma

Journal of the American College of Dentists

This manuscript examines the erosion of traditional dental professionalism amid rising educational costs, declining membership in professional associations, and the growing influence of corporate ownership and private equity in dentistry. Drawing perspectives from economics, sociology, philosophy, law, and ethics, it traces the historical development of professional licensure and its role in safeguarding clinical autonomy, ethical integrity, and public trust. The analysis highlights how deregulation and profit-driven practice models challenge the profession’s social contract. The manuscript argues that preserving strong civic institutions, restrictive licensure standards, and humanities-informed education is essential to sustaining dentistry as a learned profession rather than a commodified …

Marketcrafters: The 100-Year Struggle To Shape The American Economy, Jay Nathan

Journal of Global Awareness

No abstract provided.

Dentistry And The Law: Miscellaneous Questions About Dental Records, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column addresses the legal requirements surrounding dental records. Dentists must furnish copies of records to patients or those acting on their behalf (with signed consent), but the original records should always be retained by the treating dentist. Patient information regarding care and treatment is confidential and privileged; disclosure requires written patient consent unless specific legal exceptions apply, such as court orders, defense of a claim, or HIPAA compliance for treatment, payment, or healthcare operations. Dentists must also obtain a signed release from the patient (or guardian for minors) before displaying "before and after" photos for commercial use to avoid …

The Case For Credentialing Dental Assistants, Michelle Godofsky

The Journal of the Michigan Dental Association

Credentialing dental assistants is presented as a method to enhance productivity and address workforce shortages; currently, only about 15% of Michigan dental assistants are Registered Dental Assistants (RDAs). A case study at Thunder Bay Community Health Service, an FQHC in Northern Michigan, illustrates success, where RDAs perform expanded functions—like placing restorations and monitoring nitrous oxide—boosting clinic productivity by 16%. The clinic supports its dental assistants by covering education and exam expenses and providing study time during work hours. This investment improves job satisfaction, confidence, morale, and patient communication among staff, strengthening employee retention.

Conflict Clarity: How To Teach Students To Turn Disputes Into Growth Opportunities, Eileen Paige Petzold-Bradley

Learning and Educational Center Virtual Teaching and Learning Conference

Conflict is an unavoidable part of learning and working in today’s fast-changing industries. Faculty often observe students struggling with teamwork, communication breakdowns, and emotional self-management during group projects or internships. This session equips educators with practical strategies to help students build durable skills—conflict resolution, emotional intelligence, and self-awareness—that translate directly into professional success.

Drawing on research in conflict management, leadership, and organizational psychology, participants will explore the “Conflict Clarity” framework: a set of teaching tools, reflection prompts, and case scenarios designed for classroom use across disciplines. Faculty will learn how to integrate conflict styles, the CLEAR conversation framework, and role-play …

J Mich Dent Assoc November 2025

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The November 2025 (Volume 107, No. 11) issue of the Journal is published in both hard copy and with a digital-only format to provide updates and insights for Michigan's oral health community and MDA members. Print editions will resume in November.

The November issue focuses on membership along with a reprinted clinical article on the Oral Manifestations …

Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados

Engaged Management ReView

This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …

Dentistry And The Law: Sponsoring A Foreign National To Work As A Dentist, Kate Mccarroll Jd

The Journal of the Michigan Dental Association

To employ a foreign national as a dentist in the U.S., a valid immigration status that permits employment is necessary, usually requiring employer sponsorship. The H-1B visa is the most common option, and requires the individual to hold a bachelor's degree and a state license for patient care. H-1Bs are limited in number, with far more applicants than available visas, and selections are made through a random electronic lottery every March. Exceptions to the cap exist for foreign nationals changing employers and those sponsored by cap-exempt institutions, such as universities, allowing private practices to “borrow” this status. For Canadian or …

Living Heritage, Resilience And Ethically Informed Infrastructures In Malawi, Martha B. Lerski, Frank Puluputu Mwale

Publications and Research

Rooted in a rural community’s needs, this paper explores how historically, and ethically informed infrastructures can support community engagement towards identification, documentation, and dissemination of local, traditional, and indigenous knowledge relating to climate change. The paper examines climate adaptation and sustainability issues through the lenses of community organizing and Library & Information Science best practices. It draws on a growing body of literature identifying a role for expanded epistemological and subject discipline perspectives. While the impacts of climate on material culture are increasingly recognized, intangible, and biocultural heritage have not received as much attention. Living heritage traditions and knowledge systems …

Staff Matters: Understanding And Implementing The Earned Sick Time Act, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This month’s "Staff Matters" column provides a summary of the recent amendments to the Earned Sick Time Act (ESTA) in Michigan, which brought significant changes just as the original effective date approached. It clarifies the effective dates for different employer sizes, with small employers (10 or fewer employees) having an extended deadline of October 1, 2025. The article outlines key changes related to structuring time banks, policy revisions, and required employee notifications. It also mentions free resources and tools available through HRM Services and a revised MDA Staff Matters® Sample Employee Handbook to aid in ESTA compliance.

Capital Formation, The Sec, And Accredited Investors, Neal F. Newman, Lawrence J. Trautman, Brian Elzweig

Faculty Scholarship

Protecting the investing public, while simultaneously facilitating the efficient flow of capital needed by all new and growing businesses continues as a primary responsibility of the U.S. Securities and Exchange Commission (SEC). Enhancing the capital formation process is a necessary step in the creation of jobs and growth of any economy. Central to the SEC’s regulatory schematic is the proposition that some particularly sophisticated and wealthy investors require less protection than those with less knowledge, experience, and resources. During December 2023, for just the third time, the SEC staff issued a report examining the status of the natural person accredited …

Going Non-Par: What Are Your Options?; With Sidebar: One Dentist’S Experience With Going Non-Par, Alan Laing Dds, Mba, Greg Maxson Dds

The Journal of the Michigan Dental Association

The article discusses the considerations for dental practices contemplating dropping insurance participation (going non-par). It emphasizes the importance of analyzing practice objectives, patient demographics, competition, and financial policies before making this decision. The transition to non-par status can impact patient relationships and requires a strong financial and collection policy. Ultimately, the decision should be based on a thorough understanding of the practice and its goals.

The sidebar presents supplementary content and includes a call for MDA members to share their experiences with non-participation in insurance plans and features Dr. Greg Maxson's personal account of going non-par. Dr. Maxson emphasizes that …

January 15, 2025 — Welcome Letter To Members Of The 119th Congress, American Dental Association

Advocacy in Action letters

No abstract provided.

Adaptation For Whom? Understanding The Impacts Of Dyke Policies On Small-Scale Farmers In Ca Mau Province Of Vietnam, Nguyen Minh Quang, Nguyen Van Minh, Nguyen Vo Chau Ngan, Martha B. Lerski

Publications and Research

Low-lying deltas worldwide are extremely vulnerable to sea-level rise. As the risks of climate-induced flooding become increasingly clear, the thirst for infrastructure-driven adaptation increases. This highlights a patent need to understand the impacts of engineering adaptation solutions, especially those targeting built structures such as dykes and sluices, on farmers from a bottom-up, farmer-centred perspective. The study addresses this call by examining cases where dyke policies, while successful in some dimensions, have undermined small-scale farmer livelihoods in Ca Mau ― Vietnam’s southernmost rural province. It identifies areas in need of attention and adds empirical data related to this group of farmers. …

The Hidden Cost Of Venture Capital, Emilie Aguirre

Faculty Scholarship

Founders, employees, consumers, and even funders increasingly expect businesses to pursue social goals alongside financial performance. Yet even the most committed firms have found it difficult to maintain social performance over time. Scholars in economics, management, and law have put forth several explanations for this “mission drift,” including inappropriate governance, poor management, lack of genuine commitment, and threat of takeovers. Puzzlingly, research to date primarily focuses on later-stage firms, even though the events and decisions that take place in a firm’s early stages can critically impact retention of its social performance.

Drawing from over five years of qualitative field research …

J Mich Dent Assoc January 2025

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It is the primary publication reaching Michigan dentists. The January issue sets the tone for February, the observance of Children’s Dental Health Month.

Michigan Academy of Pediatric Dentistry President Jessica Bentoski welcomes readers to this special issue, which features a cover feature on “Approaches to Care for Children with Special Needs in Dental Settings: Desensitization and Teledentistry” and a supporting article on “General Dentists’ Education, Knowledge, Attitudes, and Behavior Concerning the Effects …

A Survivor's Survival Kit: How To Be Best Prepared For The Unexpected Death Of A Practice Owner, Ted Schumann Ii Mba, Msf, Cfp, Aif

The Journal of the Michigan Dental Association

The article emphasizes the importance of estate and succession planning for dental practice owners, drawing from the author's personal experience following the death of their father, a business owner. Key considerations include whether to sell or close the practice, appointing a person to manage operations after the owner's death, and maintaining the value of the practice during the transition. The article also addresses legal issues such as probate, ensuring patient care continuity, and providing a "Survivor's Survival Kit" with instructions for heirs and staff. Proper planning can reduce the burden on surviving family members and protect the practice's value.

Innovation Challenges In The Air Force Sbir Program: From The Small Businesses' Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., Robert D. Fass

Faculty Publications

Every year the United States invests $3.2 billion in the Small Business Innovation Research (SBIR) program to promote innovation among the nation’s small businesses. Half of this investment is from the DoD. This research considers the challenges faced by small businesses innovating with the DoD, particularly those awarded SBIR contracts with the United States Air Force. The authors surveyed 286 unique small businesses that were previously awarded an Air Force SBIR contract. By asking the survey respondents open-ended questions and categorizing their responses, they pinpoint unaddressed challenges from the small business perspective. By categorizing survey responses through Qualitative Content Analysis, …

Locum Tenens Dentists: You May Need One, Or You May Be One, Angie Kanazeh

The Journal of the Michigan Dental Association

Locum tenens dentists temporarily fulfill the duties of an absent or short-staffed dentist. This practice is beneficial for both hiring dentists and those serving as locum tenens. For hiring dentists, considerations include ensuring the locum tenens dentist is properly licensed, credentialed with insurance networks, and adequately insured. For locum tenens dentists, benefits include flexible schedules, diverse experiences, networking opportunities, and potential higher earnings. Both parties should have clear agreements and consult with healthcare attorneys. The demand for locum tenens dentists is growing, offering valuable support in the dental community.

N Y State Dent J August-September 2024

The New York State Dental Journal

In the August-September 2024 issue, the reader will find the following feature articles:

• Success of Implant Placement in Patients with Human Immunodeficiency Virus
• Effects of Mandatory COVID-19 Testing Policy on No-Show Rates for Aerosol-Generating Procedures
• Heterotopic Bone Formation after TMJ Surgery
• Rural Oral Health Access Disparities in New York State

This issue includes regular columns with regional news impacting the New York membership including editorial and perspectives columns, legal, association activities, component news, continuing education opportunities, and classifieds.

How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman

Accounting Undergraduate Honors Theses

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant overhaul of the United States tax system, promising to stimulate economic growth and enhance the competitiveness of American businesses. Amidst its broad-reaching reforms, the TCJA introduced several provisions directly impacting small businesses, aiming to alleviate their tax burdens and foster entrepreneurial activity. This thesis endeavors to evaluate the multifaceted effects of the TCJA on small businesses, examining its implications for their financial performance, investment behavior, and overall economic contribution.

Preliminary findings suggest that the TCJA has produced a generally positive result for small businesses. On one hand, reduced …

Staff Matters: Utilizing ‘Unretired’ Workers To Address Hiring Challenges, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Jodi Schafer suggests targeting "unretired" workers to address front office staffing challenges in dental practices. These retirees bring valuable experience, reliability, and a commitment to customer service. Strategies include offering flexible schedules and competitive benefits and targeting recruitment efforts through networks frequented by retirees. Utilizing this demographic can supplement and support full-time staff, alleviating hiring difficulties.

The Raci Matrix And Its Use In The Office, Michelle C. Dziurgot Dds

The Journal of the Michigan Dental Association

The RACI Matrix, crucial in office management, delegates tasks efficiently: Responsible individuals, like lead assistants, handle specific duties; Accountable, typically the manager, ensures smooth operations; Consulted, such as patients, provide input; Informed parties, like lab technicians, contribute expertise. By adhering to RACI, dental offices optimize workflow, enhance patient care, and address challenges effectively, ensuring a harmonious and efficient practice.

Mda At Your Service: What Is The Beneficial Ownership Information Report?, Kristin Johnson Dds

The Journal of the Michigan Dental Association

MDA Staff, with input from Kristin Johnson, DDS, explains the Beneficial Ownership Information Report required by the Corporate Transparency Act. Dental practices with fewer than 20 full-time employees and <$5M in annual sales must file by Jan. 1, 2025. They also address MIOSHA regulations, dental assistant duties, and access to MDA resources like the Delegation of Duties Chart and educational videos on infant oral health.

Dentistry’S Cdt Code: Its Origins, Use And Future, Frank J. Pokorny Ii, Mba, Facd(Hon)

The Journal of the Michigan Dental Association

Today’s version of the Code on Dental Procedures and Nomenclature – commonly referred to as CDT 2024 -- is the latest iteration of the code set first published in 1969. The CDT Code is ADA intellectual property that serves dentists and the dental community at large as the HIPAA standard for documenting and reporting services delivered to patients. CDT supports multiple needs: e.g., documentation; billing and reimbursement; revenue; data analytics. The code set’s maintenance is an open process overseen by the ADA Council on Dental Benefit Programs’ Code Maintenance Committee. Any dentist or interested party may submit a maintenance request. …