Digital Commons Network^™

Accounting For The Vernacular, Anita Hunter

Woman C.P.A.

No abstract provided.

Management Services, Vol. 4, No. 6, November-December 1967 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

Risk Identification And Mitigation In Agile Software Re-Engineering: A Case Study, Chiara Fasching, Peggy Gregory, Nicholas Mitchell, Charlie Frowd

Communications of the IIMA

Legacy software is becoming increasingly common, and many companies nowadays are facing the challenges associated with this phenomenon. In certain circumstances, re-engineering is the only logical way to deal with legacy software. Such projects, by their very nature, are subject to a wide variety of risks. The aim of this study was to begin building the basis of a risk framework that will support future re-engineering projects within Agile (Scrum) environments. An interpretive case study approach has been followed, where the case study was the first phase of a re-engineering process, with the method of analysis being inductive and reflexive …

Enhancing Email Spam Detection Through Ensemble Machine Learning: A Comprehensive Evaluation Of Model Integration And Performance, Najah Al-Shanableh, Mazen S. Alzyoud, Eman Nashnush

Communications of the IIMA

Email spam detection and filtering are crucial security measures in all organizations. It is applied to filter unsolicited messages; most of the time, they comprise a large portion of harmful messages. Machine learning algorithms, specifically classification algorithms, are used to filter and detect if the email is spam or not spam. These algorithms entail training models on labelled data to predict whether an email is spam or not based on its features. In particular, traditional classification machine learning algorithms have been applied for decades but proved ineffective against fast-evolving spam emails. In this research, ensemble techniques by using the meta-learning …

Are Economic Gender Differences The Same Everywhere? Cross-Societal Comparisons In The Early 21st Century, Joyce P. Jacobsen

Midwest Social Sciences Journal

Are gender differences in economic outcomes the same everywhere? Using the most recent available data (generally from the 2021–2023 period), I consider the patterns for these gender differences and provide an annotated list of statistical sources for students and researchers to use in exploring these differences. Overall, women still work less than men in paid work, work more than men in unpaid household work, and make less than men; however, these patterns have converged somewhat, with some narrowing of work and pay gaps relative to the last part of the 20th century, and with women rapidly closing the educational-attainment gap …

Author Biographical Notes

Midwest Social Sciences Journal

No abstract provided.

Editor's Note

Midwest Social Sciences Journal

No abstract provided.

Volume 27, Full Contents

Midwest Social Sciences Journal

No abstract provided.

Reviewers And Referees

Midwest Social Sciences Journal

No abstract provided.

Editorial History

Midwest Social Sciences Journal

No abstract provided.

Mission And Editorial Policy

Midwest Social Sciences Journal

No abstract provided.

Statement From The Indiana Academy Of The Social Sciences And Board Of Directors

Midwest Social Sciences Journal

No abstract provided.

Exploring Social Networks: An Analysis Of Intra-Organizational Networks, Ximeng Chen, Yiding Cao, Jiachen Liu, Danushka Bandara, Hiroki Sayama

Northeast Journal of Complex Systems (NEJCS)

This research investigates intra-organizational social networks by employing network science methods, aiming to provide actionable insights for both managers and employees. Using datasets from the Colorado Index of Complex Networks (ICON), this study examines four intra-organizational networks from a consulting firm and a research team, focusing on advice requests and skill awareness. The analysis includes network topology, degree distribution, community detection, correlation between communities and node attributes, maximal clique detection, and multilayer network analysis. The findings reveal that intra-organizational networks are intricate and significantly impact organizational efficiency and individual career development. Key insights include the importance of mid-level employees in …

The Use Of Selected Social Media Platforms By South African-Listed Companies For Stakeholder Engagement, Kashmira Hansjee, Zakiyyah Varachia, Dannielle Cerbone

The African Journal of Information Systems

This study aimed to determine whether South African-listed companies use social media to engage with stakeholders. Emerging economies are experiencing rapid growth, which increases the need for transparent communication to build trust with investors to facilitate resource exchange. Social media has changed many aspects of communication by offering instant, interactive channels that can reach numerous stakeholders. However, there is limited research into the utilization of social media for stakeholder communication within emerging economies. This study aimed to address that topic and examined the social media practices of listed entities to determine whether companies use Facebook, Twitter, Instagram, and LinkedIn for …

Perceptions Of Pharmacy Students Towards The Transition To Online Communication In Learning: Lessons From The Covid-19 Pandemic, Wejdan Shroukh Dr

Middle East Journal of Communication Studies

This study aims to explore the experiences of pharmacy students at Middle East University (MEU) in the transition to online communication in pharmacy education during the COVID-19 pandemic in the academic year 2021/2022.The current study follows an inductive qualitative research design based on conducting semi-structured interviews with students. Thematic analysis of data was carried out, and the six phases of analysis described by Braun and Clarke were followed. Data analysis yielded the following themes: acceptance of the transition to online communication in pharmacy education, the perceived difficulty of online courses delivered during the pandemic, drawbacks of online communication in pharmacy …

A Survey Of High School Athletic Directors And Implications For Sport Management Programs, Jon Coles Phd, Sally Ross Phd, Dana Munk Phd, Brian Roberts Ma

Findings in Sport, Hospitality, Entertainment, and Event Management

Many undergraduate sport management students are interested in a career in interscholastic athletics; some students complete degree required internships in school settings, where they receive receiving mentoring from athletic directors (ADs) and assistant athletic directors. To best prepare sport management students for these jobs, it is necessary to obtain clarity about requisite job skills for interscholastic ADs. In addition, examining the academic training and career paths of current ADs can help sport management educators advise students who wish to work in interscholastic athletic administration. As a field with a diverse array of career options, it is imperative to know how …

A Linkedin Analysis: Job Placement For Students In Sport Management Program Of An Eastern Kentucky Public University, Jose Garcia, Steve S. Chen, Christy L. Trent

Findings in Sport, Hospitality, Entertainment, and Event Management

In addition to standardized tests and program assessments of academic programs, tracking college alums’ employment is also deemed an effective method for measuring student learning and success. In this case study, the authors examined 251 students’ LinkedIn profiles by using main keywords such as the name of the institution and sport management to gather information about current employment status, degree of program completion, and primary self-identified skills of observed individuals. The results indicated that about 72.3% of 347 graduates (n = 251) from 2007 to 2022 had a completed profile and job employment. However, only about 37% held a …

Leveraging Propagation Delay For Wormhole Detection In Wireless Networks, Harry May, Travis Atkison

Journal of Cybersecurity Education, Research and Practice

Detecting and mitigating wormhole attacks in wireless networks remains a critical challenge due to their deceptive nature and potential to compromise network integrity. This paper proposes a novel approach to wormhole detection by leveraging propagation delay analysis between network nodes. Unlike traditional methods that rely on signature-based detection or specialized hardware, our method focuses on analyzing propagation delay timings to identify anomalous behavior indicative of wormhole attacks. The proposed methodology involves collecting propagation delay data in both normal network scenarios and scenarios with inserted malicious wormhole nodes. By comparing these delay timings, our approach aims to differentiate between legitimate network …

Thriving At Work: State Of The Art And Looking Towards To Enhanced Employee Well-Being In The Future, Ajda Merkuž, Ivan Zupic, Katarina Katja Mihelič

Economic and Business Review

Growing recognition of the importance of employee well-being and sustainable work environments has seen research on employee thriving flourish in recent years. Thriving is facilitated by a sense of learning and vitality, contributing significantly to employee development and well-being. The paper offers a comprehensive overview of the past, present, and future of research on thriving at work using bibliometric techniques. The in-depth literature review employs document citation analysis, bibliographic coupling, and thematic mapping, utilising data from the Web of Science database to present an inclusive overview of existing literature. A meticulous review led us to identify research streams, existing gaps, …

A Classification Methodology For Assessing Countries In Terms Of Tourism Competitiveness, Yiannis Smirlis, Marilou Ioakimidis

Economic and Business Review

Tourism industry is important for national economies, and, in this regard, it is vital to monitor its competitiveness. The Travel and Tourism Competitiveness Index (TTCI), developed and reported by the World Economic Forum, serves this purpose by providing a consistent framework, explanatory factors, and corresponding data sets. In this paper we exploit the past data sets of this index, first, to verify that in several countries, competitiveness in tourism and travel industries hardly changes over time. Next, we identify countries that show consistency in travel–tourism competitiveness and separate them into classes of best, worst, intermediate, and ambiguous past performance. Building …

Examining Performance Disparities In Palestinian Banks: A Comparative Analysis Of Islamic And Conventional Banks, Ra'fat Al-Jallad, Luai Antari

An-Najah University Journal for Research - B (Humanities)

The study investigates the performance differentials between Islamic and conventional banks operating in Palestine across a number of dimensions. Research Problem: The study addresses the lack of comparative analysis between Islamic and conventional banks in Palestine, specifically examining performance disparities using the CAMEL approach. This is critical due to the recent trend of conventional banks acquiring Islamic banks, raising questions about the underlying performance differences. Purpose: The main purpose of this study is to analyze and compare the performance of Islamic and conventional banks in Palestine from 2011 to 2021, focusing on key performance dimensions such as capital adequacy, asset …

تحديد مستوى تطبيق مبادئ الحوكمة في المجالس البلدية الأردنية: دراسة تحليلية, Alaa Kamal Almomani

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

هدفت هذه الدراسة إلى تحديد مستوى تطبيق مبادئ الحوكمة في المجالس البلدية الأردنية، والتعرف إلى وجود فروق ذات دلالة إحصائية في مستوى تطبيق مبادئ الحوكمة بين المجالس البلدية تعزى للمتغيرات الديمغرافية لعينة الدراسة. وتكوّن مجتمع الدراسة من العاملين في المجالس البلدية ضمن المستويات الإدارية في محافظات الزرقاء، إربد، جرش وعجلون، ولتحقيق أهداف الدراسة تم تطوير استبانة لغرض جمع البيانات، وقد تم توزيع الاستبانة على عينة مكونة من (350) عاملاً في المجالس البلدية ضمن المستويات الإدارية، ﻭتم استرداد (307) اﺴﺘﺒﺎﻨﺔ مستكملة، وتم استخدام الأساليب الإحصائية المناسبة لتحليل بيانات الدراسة واختبار فرضياتها وذلك بالإستعانة بالرزمة الإحصائية (SPSS). وأظهرت الدراسة مجموعة من النتائج …

Educational Equivalency Of Raspberry Pi Clusters In High-Performance Computing, Robert F. Houghton

Mountain Plains Journal of Business and Technology

High-performance computing is a difficult subject to teach in an academic setting, given the exorbitant costs and technical difficulties. Raspberry Pi single-board computers have been used in recent years to create clusters that function as mini high-performance computers. The purpose of this research is to evaluate the educational equivalence of building a Raspberry Pi cluster in comparison to running a high-performance computing environment. For this research, an eight-node cluster was built and tested in comparison to a laptop. Through the process of building the cluster, skills learned were documented to evaluate the educational value. This research concludes that the adequacy …

Better Safe Than Sorry …. When The Lack Of Proper Tax Research Goes Wrong, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Tony Coughlan, Enas J. Al-Mais

The Contemporary Tax Journal

No abstract provided.

Uworld Review Questions

The Contemporary Tax Journal

No abstract provided.

Does The Irs Have Statutory Authority To Assess Penalties Under Irc § 6038?, Jennifer Chang

The Contemporary Tax Journal

No abstract provided.

Going Green With Human Resource Management: Effects On Employee Ownership And Retention, Huda R. Khan, Sameen R. Khan, Usamah I. Billah

Business Review

The primary element of this research is to augment the existing theory on green human resource management (HRM) and to motivate organizations to learn more about green HRM, act sustainably and adopt environment friendly practices. The study analyzes the relation of three constructs of green HRM with employee turnover while adding employee ownership as a mediator. The data was gathered from a sample of 200 individuals (employees) representing 23 different companies across 13 different sectors in Pakistan. The evaluating technique was comfort based scrutinizing and the time skyline was single shot cross- sectional review. We tested the interconnection between the …

The Contemporary Tax Journal Volume 13, No. 1 – Summer 2024

The Contemporary Tax Journal

No abstract provided.