T. D. Englebrecht, W. B. Dowis, and J. S. Cox, “An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit”, JABR, vol. 33, no. 4, Aug. 2017, Accessed: May 18, 2026. [Online]. Available: https://journals.klalliance.org/index.php/JABR/article/view/382