Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg,
2025
St. Mary's University
Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo
Honors Program Theses and Research Projects
With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.
The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …
Integrating Data Analytics: Exploring The Best Methods To Evaluate Players’ Performance To Help Gain A Competitive Advantage On The Football Field,
2025
University of Arkansas, Fayetteville
Integrating Data Analytics: Exploring The Best Methods To Evaluate Players’ Performance To Help Gain A Competitive Advantage On The Football Field, Tanner F. Fountain
Finance Undergraduate Honors Theses
To succeed in the world of sports, leaders need to uncover and utilize any advantage possible in order to gain a competitive advantage over their competition. I discuss how leaders of a sports organization, specifically within the Arkansas Razorback football program, implement the use of analytics on and off the field, as well as how they use their data to create visuals, find potential strengths and weakness, and ultimately help them be more prepared for gameday. Using my personal experience as a Student Analyst for the Razorbacks, along with supplementary information, I share the latest tactics and the strategies for …
Fragmentation In The U. S. Fed Cattle Market: Implications For Price Transparency And Discovery,
2025
University of Nebraska-Lincoln
Fragmentation In The U. S. Fed Cattle Market: Implications For Price Transparency And Discovery, Taralee M. Hudson
Department of Agricultural Economics: Dissertations, Theses, and Student Research
The U.S. fed cattle market is one plagued by recurring stakeholder concern. Market participants frequently raise questions about the transparency of fundamental information under existing reporting frameworks, and the extent to which Private Negotiation, the dominant trading institution, effectively facilitates price discovery. Although extensive research has sought to address these issues, much of it has failed to account for the market’s increasingly fragmented structure. This thesis is comprised of three chapters that collectively examine price transparency and discovery through the lens of market fragmentation. Each chapter presents research related to the fed cattle market and is intended to stand …
The Impact Of The Covid-19 Pandemic On National Hockey League Fan Attendance,
2025
California State University - San Bernardino
The Impact Of The Covid-19 Pandemic On National Hockey League Fan Attendance, Ramon E. Rivera
Electronic Theses, Projects, and Dissertations
The COVID-19 pandemic struck swiftly around the world, causing several societal functions and normalcies to adapt or shut down completely. This culminating project explores the effects of COVID-19 on arena fan attendance of the National Hockey League (NHL). This project was guided by the following three research questions: Q1 – How did the NHL arena closures affect fan attendance during the COVID-19 pandemic? Q2 – What factors influenced NHL fan arena attendance before the start of the COVID-19 pandemic? Q3 – What factors impacted the NHL arena fan attendance after the conclusion of the COVID-19 pandemic? An empirical model developed …
Feedback Strategies In The Market With Uncertainties,
2025
University of South Alabama
Feedback Strategies In The Market With Uncertainties, Mustapha Nyenye Issah
Graduate Theses and Dissertations (2019 - present)
This paper explores how established firms use strategic advertising to deter new competitors in uncertain markets. Specifically, it models a situation where market demand evolves unpredictably - captured by the CKLS stochastic process, and the incumbent firm may be either strong or weak, a fact hidden from potential entrants. For a company already in the market, advertising is not just about driving immediate sales, it is a strategic tool to project an image of strength and deter potential new competitors. On the other side, a business thinking about entering that market faces a high-stakes, irreversible decision. It will typically hold …
Is Complexity Virtuous?,
2025
University of Denver
Is Complexity Virtuous?, Ryan Elmore, Jack Strauss
Business Information and Analytics: Faculty Scholarship
(Kelly et al., 2024) show that increasing complexity in linear models, with potentially thousands of predictors, is "virtuous". Their work contradicts the dogma of model selection, including the Principles of Parsimony and Occam's Razor. They find that when the number of predictors far exceeds the number of observations, the bias-variance trade-off breaks down, the variance declines, and the Sharpe ratio increases. In the context of ridge regression, we find that very high complexity coupled with large penalty terms (excessive shrinkage) generate forecasts that converge to a rolling window of past returns. For example, we show the past twelve-month moving average …
Do Growth Partnerships Improve Early-Stage Startup Performance? An Investigation Into Revenue Growth, Operational Efficiency, And Investor Attraction,
2025
Arcadia University
Do Growth Partnerships Improve Early-Stage Startup Performance? An Investigation Into Revenue Growth, Operational Efficiency, And Investor Attraction, Brendan P. Drew
Faculty Curated Undergraduate Works
This research investigates how teaming up with seasoned advisors affects young startups’ success, judged by sales gains, smoother operations, or drawing in backers. New companies tend to spark innovative ideas and hiring, but a sizable chunk fails before standing on their own. Weak planning, tight funds, or struggling to impress investors usually spell trouble early on. While programs like startup boosters got loads of attention in past reports, deeper ongoing alliances - where founders partner firsthand with outside mentors, are still barely touched upon in scholarly work.
The study uses both numbers and personal views, pulling data from eight new …
Cv: Apostolos Xanthopoulos (Business Analytics),
2025
Lewis University
Cv: Apostolos Xanthopoulos (Business Analytics), Apostolos Xanthopoulos
Accounting, Business Analytics, Economics, and Finance Department Faculty Curricula Vitae
No abstract provided.
Keurig Dr Pepper Strategic Audit,
2025
University of Nebraska-Lincoln
Keurig Dr Pepper Strategic Audit, Huy Le, Ethan Zen, Sierra Perkins, Jack Hudson
Honors Program: Senior Projects (Public)
We analyze Keurig Dr Pepper's current strategic position following its acquisition of JDE Peat's. We determine its strengths, weaknesses, opportunities, and threats within its market share and make recommendations for future business ventures and strategic positioning.
Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania,
2025
Sokoine University of Agriculture
Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray
Journal of Humanities and Social Sciences
The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …
Localized Nuclear Utility For Erau Environmental Improvement,
2025
Embry-Riddle Aeronautical University
Localized Nuclear Utility For Erau Environmental Improvement, Timothy Schroeder, Jacob Blanton, Christopher Anderson
Sustainability Conference
The reliance of Embry Riddle Aeronautical University (ERAU) on energy supplied by Florida Power & Light (FPL), which currently draws large amounts of power from fossil fuel sources, is continuously suboptimal both environmentally and financially. This study proposes assessing the feasibility of deploying a campus scale nuclear reactor tailored to ERAU’s power consumption profile. This serves as a path toward reducing greenhouse gas emissions and limiting dependence on external fossil fuel generation. The methods used are primarily literature review(s), and numerical analysis on comparable use cases. The literature reviews focused on design theory and yield of nuclear reactors on a …
Utilizing A Virtual Firewall Appliance For Introducing And Reinforcing The Concepts And Implementation Of Devices To Improve Security In A Computing Environment,
2025
Kean University
Utilizing A Virtual Firewall Appliance For Introducing And Reinforcing The Concepts And Implementation Of Devices To Improve Security In A Computing Environment, Stanley Mierzwa, Christopher Eng
Center for Cybersecurity
The educational realm of higher education cybersecurity curriculum continues to evolve to provide more opportunities for experiential hands-on and work role-related practical applications of technology solutions. Gaining greater competencies is quickly becoming a normal requirement for such programs that are designated by the National Security Agency Center of Academic Excellence programs. The work roles of cybersecurity include a variety of knowledge, skills, and abilities, depending on the category of the activity or task. Firewalls have been a staple cybersecurity, network security, and information security device and strategy to protect organization networks and computing environments. This paper will provide details and …
Pause For Thought – Exploring Ai Error In The Assessment Of Industrial Sustainability Reports,
2025
Technological University Dublin, University College Dublin Michael Smurfit Business Graduate School
Pause For Thought – Exploring Ai Error In The Assessment Of Industrial Sustainability Reports, Jake Mooney, Colm Tormey, Cillian Gleeson, Shane Hoban, Dylan Kirby, Christine Nangle
SURE Journal: Science Undergraduate Research Experience Journal
No abstract provided.
The Influence Of Live Shopping On Consumer Purchase Decisions: Analysing The Role Of Social Commerce In Indonesia’S Retail Sector,
2025
Sekolah Tinggi Ilmu Manajemen Lembaga Pendidikan Indonesia Makassar
The Influence Of Live Shopping On Consumer Purchase Decisions: Analysing The Role Of Social Commerce In Indonesia’S Retail Sector, Andi Irfan, Andi Nur Yadin S, Hafipah Hafipah, Yusram Adi
The South East Asian Journal of Management
Research Aims: This study examines the influence of live shopping on consumer purchase decisions in Indonesia, focusing on key features such as interactivity, promotional urgency, and influencer marketing. It also investigates the mediating effect of consumer trust and the moderating role of social commerce experience.
Design/Methodology/Approach: A quantitative approach was employed, using survey data from 265 Indonesian consumers who engage in live shopping. The analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) in SmartPLS.
Research Findings: Interactivity, promotional urgency, and influencer marketing significantly impact consumer purchase decisions, both directly and indirectly through consumer trust. Promotional urgency …
Understanding Film Tax Credits In Nevada And Nationally,
2025
The Lincy Institute
Understanding Film Tax Credits In Nevada And Nationally, Michael J. Brown, David F. Damore, William E. Brown Jr.
Policy Briefs and Reports
This policy primer provides an overview of Nevada’s transferable tax credit program for film and other productions and reviews articles, reports, audits, and studies of film tax credits as a tool for economic development in the United States. This review considers a significant body of work analyzing the use of film tax credits in support of economic development. Studies and state audits often show that because film tax credits do not create the number and quality of full-time jobs necessary to merit their costs and do little to stimulate other related industries, they are a poor financial choice for state …
Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles,
2025
Quinnipiac University
Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri
Communications of the IIMA
ABSTRACT
The rapid advancement of Artificial Intelligence (AI) is transforming the global workforce, presenting both opportunities and challenges for leadership development, particularly for women. As AI automates routine tasks and redefines skill requirements, there is a growing demand for uniquely human capabilities such as emotional intelligence, creativity, and strategic thinking, qualities that are inherently strong and often highly associated with women. Research indicates that women typically score higher in emotional intelligence, particularly in areas such as empathy and relationship management, which are critical for effective leadership (Goleman, 2020). Furthermore, studies by McKinsey & Company (2022) highlight that gender-diverse leadership teams, …
Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf,
2025
Quinnipiac University
Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf, Walter O. Yodah, Alice S. Mataruse, Never O. Kangara
Communications of the IIMA
Detecting sarcasm in text remains a critical yet challenging task in natural language processing (NLP). Despite significant advances through deep learning, particularly the use of transformer-based architecture like BERT, sarcasm detection models still face challenges in achieving high accuracy. A major limitation lies in their insufficient incorporation of contextual awareness, including conversational history, social inter- actions, emotional cues, and cultural factors. To address this, this paper proposes the BERT with Meta-Feature Logistic Regression Fusion (BMLRF) model, which in- tegrates sentence-level embeddings from a pre-trained transformer with meta-features capturing social, emotional, and cultural contexts. The model also leverages multi-turn dialogue history …
Time Travel Validation For Time Series Data,
2025
Univeristy of South Dakota
Time Travel Validation For Time Series Data, Thomas Tiahrt
Mountain Plains Business Conference
Model validation is necessary to evaluate the predictive effectiveness of time series forecasts. The standard validation method is to start at the earliest point in the data, train on two of the minimum meaningful number of periods or cycles of periods (i.e., two or more blocks) then test on the next block. Subsequent models are tested by extending the training period one block at a time and testing on the following block. Alternatively, the last block can be substituted for the following block. Other forward progressions can be used including forms of cross validation. In any case, the forecaster chooses …
When Generative Ai Helps Too Much: Engagement, Learning, And Student Outcomes In Business Statistics,
2025
San Diego State University
When Generative Ai Helps Too Much: Engagement, Learning, And Student Outcomes In Business Statistics, Bruce A. Reinig
Mountain Plains Business Conference
After two decades of teaching business statistics, first in person, then online, and now in the era of generative AI, I have observed substantial shifts in how students approach learning. Many rely on ChatGPT and similar tools to produce assignment answers, sometimes at the expense of genuine understanding, which may lead to lower exam scores. Using LMS analytics, I track students’ engagement with video lectures and find this behavior more predictive of exam success than assignment completion. This presentation reports on an ongoing observational study and seeks feedback to strengthen its design and effectiveness in supporting authentic student learning.
Sentiment Analysis Of Public Commentary On U.S. Farm Bills,
2025
University of Nebraska at Kearney
Sentiment Analysis Of Public Commentary On U.S. Farm Bills, Frank Tenkorang, Fletcher Ziwoya
Mountain Plains Business Conference
This study applies sentiment analysis to public commentary on U.S. farm bills to assess patterns of support and opposition. Using Reddit posts from relevant subreddits, we employed two natural language processing models, VADER and RoBERTa, to evaluate sentiment over time. While both models yielded differing sentiment distributions, they revealed increased public engagement during farm bill years, particularly in 2018. Most sentiments were neutral, but negative opinions outweighed positive ones. Posts with stronger sentiments tended to attract more user interaction, especially controversial ones. These findings highlight the polarized yet active public discourse surrounding agricultural policy and the potential for data-driven policy …
