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.

Intermediate Conformity Of Hrm Practices In Host Countries: Why And How They Work, Wenjuan Guo

Journal of Global Business Insights

The institutional theory suggests that multinational enterprises (MNEs) need to conform to institutional norms to gain legitimacy, thereby enhancing their survival in host countries. Conversely, from the perspective of business strategy, MNEs gain a competitive advantage by leveraging organizational capabilities worldwide. These two perspectives imply that MNEs face conflicting pressures when adopting HRM practices in their host country subsidiaries. This article discusses the rationale for why MNEs’ subsidiaries should intermediately conform to both internal and external institutional forces and adopt a combination of home and host country HRM practices. Furthermore, it suggests that intermediate conformity contributes to a higher survival …

Antecedents Of Entrepreneurial Activity And Poverty: Mediating Effect Of Entrepreneurial Activity, Bashir I. Bugaje, Azmawani Abd Rahman, Rusmawati Said, Jo A. Ho, Abubakar A. Adamu

Journal of Global Business Insights

Poverty rates in Sub-Saharan Africa (SSA) have risen, with 47% of the region’s population living in poverty. In Nigeria, approximately 87 million are classified as extremely poor. Existing research on the relationship between entrepreneurship and poverty in this region is fragmented and inconsistent. Traditional economic measures of poverty have proven inadequate, prompting the need for a multidimensional approach. The paper examined the mediating effect of entrepreneurial activity on the relationship between the precursors of entrepreneurship and poverty. The study used a survey method and partial least squares structural equation modeling (PLS-SEM) to analyze the data, which confirmed all hypotheses, revealing …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Credentialing Exam Hesitancy In Dietary Management Certificate Program Graduates: A First Look At Perceived Barriers, Sona Donayan

Journal of Research in Technical Careers

Certified dietary managers (CDMs) lead their food services team by ensuring food quality, safety, and palatability while applying nutrition principles to food purchasing, storage, preparation, and service. Despite labor shortages and forecasted growth in both healthcare and food services management jobs, approximately 30% of credentialing exam candidates forego their exam within the first year after completing a didactic career technical education program approved by the Association of Nutrition and Foodservice Professionals. Moreover, very few return to pursue their exam after the first year. This study explored, through the lens of the theory of planned behavior, the perceived obstacles contributing to …

Mass Tourism Management In Sintra World Heritage Site: The Role Of Tourist Guides, Luis Miguel Brito, Ilidia Carvalho

International Journal of Tour Guiding Research

Information is power. Tourist guides hold this power as information givers, representatives of the tourists in the sites they visit and vice versa, and they can also persuade the tourists to do what is more convenient in each situation, thus contributing to sustainability through their interpretation. Arguably, in a situation of mass tourism, they can be very helpful. Mass tourism is viewed negatively by various intellectual currents and some critics in the field. It is usually associated with a lack of interest in culture, and it is understood as harmful to nature. It is in opposition to alternative, responsible, and …

Towards A Sustainable Planet: Review Of ‘Global Environmental Politics’ By Kütting And Herman (2018), Mona Safizadeh

Markets, Globalization & Development Review

Global Environmental Politics by Kütting and Herman (2018) explores our planet's complex challenges, urging collective action for sustainability. Across 13 chapters, the book explores sustainable consumption, the role of technology, and the impact of evolving economies on global politics. This comprehensive guide emphasizes the interconnectedness of environmental, social, and economic factors, offering insights for stakeholders to navigate toward a healthier future.

Beneath The Mask: The Performance Of Blackness And Economies Of Caricature In American Fiction, Terri Bowles

Markets, Globalization & Development Review

In American Fiction (2023), written for the screen and directed by Cord Jefferson, satire, drama and comedy frame a knife-sharp examination of America’s cultural reproductions of stereotype and caricature. The film, based on Percival Everett’s novel Erasure, explores the fraught professional position of Thelonious “Monk” Ellison (Jeffrey Wright), a professor-author pressed to write a bestseller amid family upheaval and financial strain. Monk’s resulting novel, a gritty send-up of urban tropism drafted in a fit of fury and frustration, exploits America’s fixation on commodifying and flattening Blackness—and becomes an instant hit. This review explores the film’s interrogations of race, class and …

Can Marketing Transcend Entrenched Gender Biases?, Thinh Nguyen

Markets, Globalization & Development Review

Through a feminist lens, Maclaran and Chatzidakis (2022) challenge conventional assumptions about gender, emphasizing its performative nature shaped by social practices rather than inherent traits. This commentary extends analyses of key themes such as gender performativity, the male gaze, and subject-object binaries within marketing. It critiques how marketing strategies reinforce existing power imbalances and systemic biases rooted in historical narratives. The writing also reflects on media interpretations of gender issues through films like 'Turning Red' and 'Barbie'. By contextualizing gendered marketing within broader societal frameworks, this writing contributes to ongoing dialogues in media studies, sociology, and gender studies, highlighting the …

Toils, Troubles, And Travesties Of Representation, Nikhilesh Dholakia, Deniz Atik

Markets, Globalization & Development Review

No abstract provided.

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.

Advocacy Spotlight: Sen. Sam Singh, Mda Legislator Of The Year, Neema Katibai Jd

The Journal of the Michigan Dental Association

Sen. Sam Singh, Michigan Senate Majority Floor Leader and MDA Legislative Achievement Award recipient, discusses oral health priorities and legislative successes. In an interview, Singh highlights the passage of SB 280, which ensures oral health assessments for kindergarteners, and SB 281, which enhances network leasing transparency. Singh emphasizes the importance of oral health in overall well-being and bipartisan support for these initiatives. He credits the Michigan Dental Association for its advocacy and advises dentists to engage in advocacy through associations and direct communication with elected officials.

Mda At Your Service: How Can I Choose The Right Associate Position?, Kristin Johnson Dds

The Journal of the Michigan Dental Association

MDA Staff, with input from Membership Chair Kristin Johnson, DDS, advise dentists on various concerns: reviewing employment contracts with legal counsel, updating personal/practice info, obtaining MDA logo for websites, and enhancing visibility on Find a Dentist platforms. Legal and ethical considerations are highlighted when terminating difficult patient relationships. Membership benefits include contract reviews and promotional resources.

Dentistry And The Law: Taking Records When Leaving A Practice, Dan Schulte Jd

The Journal of the Michigan Dental Association

MDA Legal Counsel Dan Schulte advises on departing partner issues: without contracts, disputes arise regarding records, patient ownership, and practice buyout. Employment and shareholder agreements ensure orderly transitions and protect practice interests. Patient records legally belong to the practice, and transferring them without consent violates laws. Patients can request records, but fees apply. Schulte stresses the importance of agreements to avoid costly disputes and ensure continuity of care.

The New Professional: Navigating The Journey: Finding Your Practice Philosophy As A New Dentist, Amrita Patel Dds

The Journal of the Michigan Dental Association

Dr. Amrita Patel highlights the importance of defining a practice philosophy as a new dentist. Self-reflection, mentorship, patient-centered care, continuous learning, and adaptability are crucial elements in this journey. Embracing personal values and ethics ensures authenticity and guides decision-making. The evolving nature of this philosophy underscores the need for flexibility and openness to change. Dentists can shape their professional identity and approach to patient care through introspection and experiential learning.

J Mich Dent Assoc May 2024

The Journal of the Michigan Dental Association

Every 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 stands as the primary publication reaching Michigan dentists.

In the May 2024 issue, the Journal focuses on the landscape of practicing in rural settings. Original content includes:

• A cover story interview introducing MDA President Todd Christy

• A feature clinical case report on Proliferative Verrucous Leukoplakia Progressing to Squamous Cell Carcinoma

• Profiles of the 2024 MDA Awards Recipients

• A New Professional Column: “Navigating the Journey: Finding Your Practice Philosophy as a New …

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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.

Mda Foundation: Mda Foundation Grant Helps Huda Clinic Celebrate 20 Years Of Service, Anne Berquist

The Journal of the Michigan Dental Association

MDA Foundation Director discusses the 20th anniversary of HUDA Clinic, Detroit's largest free clinic, providing crucial medical, dental, and mental health services to the uninsured. Supported by a $10,000 grant from the MDA Foundation, HUDA plans to expand dental services due to overwhelming demand, aiming to provide daily care. They seek volunteers and donations to meet the significant need, especially for dentures. Expansion plans include collaboration with local dental schools and community colleges.

The Back Page Commentary: Mda Leaders And Students Attend Ada Student Lobby Day In Washington, D.C., Christopher J. Smiley Dds

The Journal of the Michigan Dental Association

A group of MDA leaders and students from the University of Detroit Mercy and University of Michigan dental schools traveled to the nation’s capital city April 7-9 to participate in the American Dental Association’s 2024 Student Lobby Day activities.

Dr. Todd Christy: Meet Your 2024-25 Mda President, David Foe Ma, Cde

The Journal of the Michigan Dental Association

Dr. Todd Christy, DDS, inaugurated as Michigan Dental Association (MDA) president, brings extensive experience within MDA leadership. Practicing in southwest Michigan, he aims to address workforce shortage, practice profitability, and practice sales difficulties. His tenure prioritizes advocating for effective legislation, fostering dental equity, and enhancing workforce diversity. Christy champions member involvement, emphasizing local engagement and MDA mentoring programs. Committed to improving communication and member services, he highlights MDA's strengths in education, advocacy, and insurance services. Beyond dentistry, Christy enjoys outdoor activities with his family and looks forward to statewide community engagement during his presidency.

Here Are The Mda Award Winners For 2024, David Foe Ma Cde

The Journal of the Michigan Dental Association

The Michigan Dental Association (MDA) awarded outstanding individuals and organizations in 2024, highlighting dedication to dentistry and community service. Notable winners include Dr. Richard Charlick, honored for decades of teaching and mission work, Dr. Daniel Miller for leadership across dentistry, and Dr. Michael Haddow and Scott Ward for exceptional public service. Educators Dr. Sarah Tomaka and Dr. Gary Bonior were recognized for their contributions to dental education, while Becky Wooters facilitated dental assistant training at tribal colleges. NDX Dental Art Laboratory and Dr. Michael Vilag were commended for their work with Donated Dental Services, alongside rising star Dr. Katherine Cramer. …

Proliferative Verrucous Leukoplakia Progressing To Squamous Cell Carcinoma: A Case Report, Magdalena Orlowska Dds, Felipe Nör Dds, Ms, Phd, Robert Eber Dds, Ms, Stepanie Munz Dds, David Tindle Dds, Ms

The Journal of the Michigan Dental Association

Proliferative verrucous leukoplakia (PVL) is an uncommon type of oral leukoplakia characterized by white patches featuring verrucoid areas. It is a condition of idiopathic origin, displaying a strong tendency to transform into squamous cell carcinoma, verrucous carcinoma, or the newly described particulate carcinoma. PVL is more commonly found in elderly women who have had leukoplakic lesions for many years. Although PVL may be found virtually anywhere in the oral cavity, the buccal mucosa, gingiva, and tongue are the most common sites. In this case, we describe a lesion of this nature found in an elderly male patient. PVL is difficult …

Whither The Wagner Act: On The Waning View Of Labor Law And Leviathan, Brandon R. Magner

Employee Rights and Employment Policy Journal

The National Labor Relations Act’s (NLRA) well-documented weaknesses in substance and enforcement, combined with legislators’ inability to adapt the Act to the modern economy, have understandably created many cynics in the field of labor law. For several decades, legal scholars have almost unanimously derided the NLRA and the agency which administers it, the National Labor Relations Board (NLRB), for failing to prevent rampant anti-union conduct by employers and the collapse of the union formation process through the Board’s election machinery. This “ossification” of the law, as it has come to be known, is considered to be a key contributor to …

Navigating Challenges For Locally Produced Food, Paul Cook

SACAD: John Heinrichs Scholarly and Creative Activity Days

There is much interest in locally produced food and the benefits it can have on communities across the state of Kansas. By interviewing city managers, we have identified some of the unique factors and challenges that city officials face when considering their community’s local food systems. Through interview and survey data, we sensed that there is a desire for more local food in communities but lack of resources, lack of policies and the nature of large commodity agriculture in Kansas appear as challenges. Ad-hoc groups coming from schools, churches, and committees at the county level make up the majority of …

Get Smart About Your Money, Sharonda Singleton Brown, Imani Beverly, Jacquelyn J. Daniel

Georgia Library Quarterly

“Get Smart About Your Money” was an event held at the Atlanta University Center (AUC) Robert W. Woodruff Library for Money Smart Week 2023. The goal of the event was to introduce the new business librarian, promote financial literacy in the Atlanta University Center community, and participate in National Money Smart Week.

An Exploratory Comparison Of The Impact Of Covid-19 On American And Chinese College Student Lives, Arvind Agrawal, Alan Hamlin, Steve Barney, Yongchuan Shi

Mountain Plains Journal of Business and Technology

US and Chinese students in their home countries rated their life experiences since the advent of Covid-19 on various aspects of their lives, including academic performance, social life, and emotional, financial, and physical well-being. Input was also received about how Covid-19 has affected their communication, career planning, and post-graduate goals.

To assess the impacts of these changes on college students, the authors created a questionnaire to ask students about their perceptions of these COVID-related impacts on their personal lives. The survey had 56 questions, with 1580 students responding, providing both objective input and subjective comments. Due to the volume of …

Resilience, Self-Efficacy, Openness To Change, And Innovativeness Of Msme Owners: A Quantitative-Qualitative Integration Before, During, And After The Covid-19 Crisis, Imelda T. Angeles

The South East Asian Journal of Management

Research Aims: Micro, small, and medium-sized enterprises (MSMEs) have consistently demonstrated their resilience in the face of economic challenges, particularly during crises. This study delves into how the experiences of MSMEs before, during, and after the COVID-19 crisis have translated into resilience, self-efficacy, openness to change, and innovativeness as they responded to the unprecedented challenges posed by the pandemic.

Design/Methodology/Approach: This mixed-methods study combines the quantitative analysis of the characteristics of MSME owners with their narratives of their experiences during the COVID-19 crisis, translating adversity into an opportunity.

Research Findings: The integrated results showed how the quantitative-qualitative insights enabled a …

Moving Up Trainees’ Motivation For Using On-Job Training: Relationship Between Leaders’ Support And Trainees’ Motivation For Learning, Azman Ismail, Maryam Jamilah Asha'ari, Siti Nurul Afiqah Foboy, Wan Noordiana Wan Hanafi, Azmawaty Mohamad Nor, Tehsapuan Husin

The South East Asian Journal of Management

Research Aims: This study examined the relationship between leaders’ support and trainees’ learning outcomes and the relationship between leaders’ support, trainees’ motivation for learning, and trainees’ motivation for using on-job training.

Design/Methodology/Approach: A cross-sectional research design was employed to collect 226 self-report questionnaires from employees at military healthcare organisations in Peninsular Malaysia. The SmartPLS was used to assess the quality of the measurement model and test the structural model.

Research Findings: This study confirmed that trainees’ motivation for learning is an essential mediating construct in the relationship between leaders’ support and trainees’ motivation for using on-job training.

Theoretical Contribution/Originality: This …