Business Analytics Commons^™

The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …

Customer Lifetime Value: Dimensionalities And Conceptual Connections, Sharmistha Bhattacharyya, Mrinmoy Kumar Sarma

Markets, Globalization & Development Review

Customer Lifetime Value (CLV) has a strong relationship to customer satisfaction and firm profitability . This review indicates that once such a relationship is developed and cemented, multiple benefits accrue to the brand and the firm. The review lays the groundwork for further studies of CLV, especially in the emerging economies.

Harnessing Generative Ai And Large Language Models For Revolutionizing Cybersecurity In The Internet Of Things: Ethical And Privacy Implications, Harsha Sammangi, Aditya Jagatha, Jun Liu

Research & Publications

Generative artificial intelligence (AI) and large language models (LLMs) have in- troduced transformative capabilities in cybersecurity, particularly in securing Internet of Things (IoT) environments. These technologies can synthesize vast datasets, support real-time anomaly detection, and generate predictive insights through simple prompts. However, their deployment also presents ethical and privacy-related concerns, including algorithmic bias, data leakage, and misuse for malicious content creation. This paper conducts a systematic literature review to evaluate how LLMs and generative AI contribute to IoT cybersecurity. We propose an ethical AI-IoT security framework, examine key challenges, and offer recommendations for integrating responsible AI governance. We aim to …

Research On Credit Card Transaction Risk Prediction Model Based On Multi-Source Data Fusion And Its Application, Ziang Qi

Harrisburg University Other Works

In this paper, the credit card risk control and early warning model is constructed to predict and control the credit card risk by fusing multi-source data through data mining technology. After analyzing the theoretical application of XGBoost algorithm on credit card transaction risk, its model parameters are optimized by particle swarm algorithm to construct PSO-XGBoost credit card transaction risk prediction model. The credit card transaction risk prediction performance of the PSO-XGBoost model is verified and applied to the abnormal transaction risk assessment of Bank A. The AUC value, accuracy, F1 value, precision rate, and recall rate of the PSO-XGBoost model …

How Negative Accounting News Events, Voluntary Esg Assurance, And Assurance Provider Influence Consumer Purchasing Intentions, Clark Hampton, Macy Knutson, Adi Masli, Chad Stefaniak

Accountancy: Faculty Scholarship

Consumers are increasingly conscientious of societal and environmental impacts of their purchases, prompting companies to make environmental, social, and governance (ESG) claims and engage in voluntary ESG assurance. However, prior literature lacks insight into whether consumers consider negative accounting news events (e.g., error/irregularity restatements) and their effects on purchasing intentions. Using real world consumers of sustainable goods, we investigate how varying levels of negative accounting news events (i.e., error or irregularity restatements), the presence of ESG product-quality assurance (e.g., cage free egg certification), and the type of assurance provider (e.g., an accounting firm that also audits the financial statements, an …

Exploring The Interplay Between Economic Growth And Sustainable Development: A Complex Systems Approach To Gsdp And Sdgs In Indian States, Rosewine Joy, Helen Josephine, Divya D, Midhun Raj

Northeast Journal of Complex Systems (NEJCS)

Pursuing Sustainable Development Goals (SDGs) necessitates aligning business and management practices on a global scale. This paper delves into the intricate dynamics between Gross State Domestic Product (GSDP) and SDGs across diverse states in India, offering nuanced insights to policymakers, businesses, and stakeholders. This paper explores the dynamic relationship between Gross State Domestic Product (GSDP) and the Sustainable Development Goals (SDGs) in the context of India's diverse states by applying modern machine learning techniques such as XG boost, Decision trees, and K mean clustering. The study delves into how economic growth influences the progress towards SDGs. The research integrates complex …

Orchestrating Complexity: The Art Of Virtual Leadership In System Modelling, Vijay Kumar Sonawane, Bipllab Roy, Purnendu Bikash Acharjee, Indu Pv

Northeast Journal of Complex Systems (NEJCS)

This paper explores the dynamics of virtual leadership within global remote work environments, focusing on the application of complex system modelling to understand and enhance leadership efficacy. The application of computational modelling has been a regular feature in economics, science and technology fields, however its application in virtual leadership with linkage to sport leadership appears to be a novel concept. Adopting a multidisciplinary approach, this paper incorporates Game Theory as a conceptual framework to make the leadership model more relevant and applicable that can offer simpler understanding of complex play of leadership drivers. The model incorporates five key leadership dimensional …

The Startup Ecosystem In Southern Nevada: Growth, Energy, And Emerging Entrepreneurship In 2025, Len Jessup, Sean Curry

Policy Briefs and Reports

The startup ecosystem in Southern Nevada has undergone significant transformation during the past decade, evolving from a fragmented and nascent environment into a dynamic and increasingly coordinated landscape. This study examines the growth of the Southern Nevada startup ecosystem, analyzing key components such as funding sources, incubators, accelerators, and public-private collaborations. Utilizing both quantitative and qualitative data, including investment trends, economic impact reports, and interviews with over 100 stakeholders, this policy brief provides a comprehensive assessment of the strengths and gaps within the ecosystem. Key findings indicate that while the region has made substantial progress, particularly in fostering early-stage investments …

Applied Optical Character Recognition And Large Language Models In Augmenting Manual Business Processes For Data Analytics In Traditional Small Businesses With Minimal Digital Adoption, Jose Ramon S. Ilagan, Joseph Benjamin R. Ilagan, Zachary Matthew Alabastro

Business Insights Laboratory for Development (BUILD)

The local business landscape in the Philippines presents a slow adoption to digitization. There are fears of inaccurate results and limited technical proficiency. Data analytics and artificial intelligence (AI) are crucial for business growth. By understanding the performance of stock-keeping-units (SKU) with technology, businesses can find better ways to handle products to increase profitability. In exploring optical character recognition (OCR) and large language models (LLM), a software pipeline can help businesses analyze handwritten sales data for business intelligence. The research aims to develop a system for translating logbooks into metrics by augmenting manual business processes performed by staff. The application …

From Tarmac To Timetable: A Data-Driven Study Of Airline Delay Performance In Nigeria, Kelechi V. Iwuagwu

Dissertations, Theses, and Capstone Projects

This capstone project investigates the patterns, causes, and impacts of flight delays in the Nigerian aviation sector from January 2024 to January 2025. Utilizing a dataset containing flight details—including scheduled and actual departure/arrival times, routes, and airline information—the study employs advanced data analytics and visualization techniques to uncover critical insights. The research highlights discrepancies between scheduled and actual flight performance, identifies delay patterns across airlines and timeframes, and explores the ripple effects of delays on subsequent flights.

Furthermore, Nigerian passengers frequently express frustrations over flight delays, cancellations, and poor communication from airlines, yet no publicly available data systematically documents these …

Understanding The Incidents On Legacy Airlines With Explainable Artificial Intelligence And Text Mining: Case Study Top 5 Us Airlines, Dean Sutherland, Mehmet Burak Cankaya

Beyond: Undergraduate Research Journal

Aircraft incident data from the Federal Aviation Administration between 1978-2023 was analyzed for the top five airlines in the United States: Delta Air Lines Inc., American Airlines Inc., Alaska Airlines Inc., Southwest Airlines Co., and United Airlines Inc. This analysis aimed to predict conditions with a higher chance of causing injury and determine the best machine-learning model for this prediction. The target variable of "injuries occurred" is processed through machine learning methods such as Naïve Bayes, logistic regression, and XGBoost. This was to predict the injuries and understand and explain the complex fault mechanism with explainable artificial intelligence. The XGBoost …

Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz

Journal of Global Awareness

This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Using Predictive Analytics To Reduce Small Business Cost Estimation Error, Diana Solt

Journal of Applied Packaging Research

Small and medium packaging companies generally employ the use of custom-developed quoting programs to bid goods and services. Custom bid programs (e.g. Excel) are used to capture the company-specific costs of production. The inputs of variable costs, such as machine rate and scrap rate, are critical to get correct; however, companies often rely on educated guesses and industry expertise to quote packaging products to end-users. Due to the guesswork involved there can be a financial difference between the quoted costs and actual costs. This variance is often the cause of significant lost dollars. Price, if not determined correctly, could negatively …

From Answering Questions To Replacing Staff: Analyzing The Effect And Possibilities Of Artificial Intelligence On The Structure Of Organizations, Caleb J. Cissna

Honors Projects

Over the last several years artificial intelligence has risen in commonality, availability, knowledge and usage across multiple industries, including business firms and organizations. Terming the multitude of tasks that are completed by these machines “artificial intelligence” is somewhat dismissive – the broadness of the tasks is unmatched by most any other innovation within the 21^st century. The widespread nature of artificial intelligence today have advanced many organizations, with many using the technology to create competitive advantage for themselves in certain industries, while others have seen it level the competitive field between firms in a given industry. Following this research …

Projectpath: Turn Skills Into Stories, Brady M. Katler, Gregory Lontok

Honors Thesis

In today's job market, even just landing an interview can prove to be quite the challenge. With ProjectPath, we provide applicants the tools to transform a job application into a tailored project. These projects have been proven to help users stand out among all the competition.

Leading Like Jesus In Organizations: Assessing The Practices Of Servant Leadership, Keenan A. Siegal

M.S. in Leadership

This project explores the concept of servant leadership through examining biblical accounts of Jesus Christ’s life and teachings. This project highlights how Jesus exemplified key principles of servant leadership, including humility, empathy, self-sacrifice, and a deep commitment to serving others before himself. The project contrasts Jesus’ leadership style with modern leadership models and discusses its relevance in today’s professional settings. Overall, it aims to explore a transformational approach to leadership in which it that prioritizes compassion, integrity, and the empowerment of others over meeting the needs of the business or serving yourself as a leader.

Colaboración Interdisciplinaria: Tablero De Control Para Una Institución Politécnica R01 En Los Ee. Uu. [Libro], Cristo Leon Ph.D., Victor Hugo Guzmán Zarate Ph.D.

STEM for Success Showcase

Introducción
En el ámbito académico, la colaboración interdisciplinaria emerge como un imperativo estratégico y un desafío multifacético. Este estudio tiene un enfoque eminentemente práctico y busca diseñar y aplicar una herramienta específica —un tablero de control interactivo— para facilitar y mejorar la colaboración interdisciplinaria en un entorno académico real. La complejidad inherente a este desafío se refleja tanto en el dinamismo del ambiente investigativo como en la falta de definiciones operacionales cohesivas que faciliten la evaluación y visualización de la colaboración interdisciplinaria. Para abordar estos desafíos, el presente estudio se llevó a cabo en la Facultad de Ciencias y Artes …

Enhancing Online Education Through Sentiment Analysis And Complex Systems Modelling, Helen Josephine V L, Sharad Gupta, Rosewine Joy, Manjari Sharma

Northeast Journal of Complex Systems (NEJCS)

This research explores the application of sentiment analysis through the lens of complex systems modelling to enhance the quality of online certification courses, with a particular focus on global platforms such as Coursera. The COVID-19 pandemic catalyzed significant growth in online learning, creating an urgent need for adaptive and student-centric approaches to ensure relevance and effectiveness. Leveraging unstructured textual data from student reviews of courses, this study integrates methodologies from systems science, computer science, and education to address real-world challenges in online education. By employing both lexicon-based (SentiWordNet and VADER) and supervised machine learning techniques (Multinomial Naive Bayes, Support Vector …