Digital Commons Network^™

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 3, March 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Extensions And Expansions Of Ubit, Levon C. Register

Tax Adviser

No abstract provided.

Experiences Of Research Administrators With Faculty Researchers In Sponsored Project Compliance., Adrienne M. Lindsay

Electronic Theses and Dissertations

The purpose of this study was to examine how central office research administrators perceive and describe their professional interactions with faculty researchers, and how those relationships may impact compliance with sponsored project requirements in United States higher education institutions. Cohen et al.’s (1972) organized anarchy theory and Schein’s (2010) organizational culture theory provided a foundational context for understanding research systems within higher education institutions and the social environment in which research administrators navigate potentially contentious roles, both facilitating research and stewarding compliance for the institution and the sponsor. Findings emerged around specific challenges faced by research administrators, which included role …

Beyond Baseball: A Case Study On The Multipurpose Venue Management Practices Of Giants Enterprises, Collette Grace Madden

Experience Industry Management

The success of sports organizations no longer relies on team performance and game attendance. Giants Enterprises utilizes many guest engagement and destination development strategies to expand the brand reach of the San Francisco Giants. The purpose of this study was to examine how Giants Enterprises has positioned Oracle Park and Mission Rock as premier event destinations beyond baseball, with a focus on best practices in event diversification, experience design, and placemaking. A case study was conducted on Giants Enterprises to analyze what event diversification, experience design, and placemaking tactics were utilized as well as their effectiveness. The results of this …

Brands & Virtual Personas: How Virtual Influencer Types Impact Brand Awareness, Carol Calderon Ambelis

Department of Textiles, Merchandising and Fashion Design: Dissertations, Theses, and Student Research

As social media continues to shape how consumers interact with brands, virtual influencers (VIs) have emerged as a new type of digital celebrity. While previous research has explored how VIs contribute to brand image and awareness, there has been limited attention on how different types of VIs, both anime-like and human-like, affect consumer perceptions across different markets. This study examines how these two types of VIs impact relatability, aspiration, and brand awareness, with a focus on the differences between luxury and mass market. Using a within-subjects experimental design, this study recruited 574 participants with social media experience using MTurk. The …

Characterizing The Relationship Between Parturition In Beef Cattle And The Lunar Phase And Meteorological Factors., Caroline E. Chambers

Honors College Theses

For beef cattle, parturition is one of the most critical stages in the reproductive process. It is crucial that farmers understand the factors that may influence the timing of parturition. There is a persistent preconception that the onset of parturition is influenced by the lunar phase and weather factors. The objective of this study is to characterize the association between parturition in beef cattle, the lunar phase, and/or different weather factors such as barometric pressure and temperature. Cattle records were obtained from Chambers Family Farm in Cumberland Furnace, TN. Data was collected from 142 calvings from January 2017 to October …

Strategic Business Planning For An Optometry Practice: A Comprehensive Approach To Market Analysis, Operations, And Growth, Molly Elizabeth Weber

Honors College Theses

This study is a comprehensive analysis of the field of optometry in order to develop a business plan which could be utilized to open a new optometry practice. Strengths, weaknesses, opportunities, and threats are all studied in order to gain a robust view and offer insights of how a business would fair in the field of optometry to allow entrepreneurs to make informed decisions in business endeavors involving practice operations, market terrain, and growth potential.

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 …

Research On The Impact Mechanism Of The Development Level Of Smart Agriculture On Farmers' Income, Baoping Liu

Dissertations and Theses Collection (Open Access)

Agriculture is a fundamental and strategic industry essential to national food security and farmers’ well-being. Faced with global population growth, climate change, and resource constraints, the traditional high-input agricultural model is unsustainable. Smart agriculture, empowered by IoT, big data, and AI, has become critical for agricultural transformation and sustainable development. However, existing research overemphasizes technical efficiency and neglects how smart agriculture systematically affects farmers’ income, especially its transmission mechanism and regional heterogeneity.

Against China’s rural revitalization and digital village strategy, this study investigates how smart agriculture development influences farmers’ income, using a hybrid framework of macro empirics and micro analysis. …

2025 December, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for December of 2025.

Purpose And Nonprofit Enterprise, Cathy Hwang, Dorothy S. Lund

Faculty Scholarship

Nonprofit enterprise is responsible for a large share of economic activity across the globe. And yet, leading theories fail to explain why nonprofit business survives and even thrives across a vast number of industries, ranging from artificial intelligence to beer brewing, despite an absence of shareholder control. Indeed, as shareholder ownership and intervention rights have become the core component of successful corporate governance, this success is all the more surprising.

This Essay offers a novel “purposeful enterprise” theory to explain the puzzling success of nonprofit enterprises. Drawing on research in behavioral economics and organizational science, it argues that organizational purpose …

The Image Of Camels In The Arabic Novel: The Novel Of A Good Camel By Saud Alsanousi As A Model - A Descriptive And Analytical Study, Yasser Ahmed Hamed Marzouq

University of Tabuk Journal for Humanities and Social Sciences

This paper deals with the image of camels in the Arabic novel, focusing on the novel A Good Camel by Saud Alsanousi as an analytical model. It explores the use of camels and their artistic connotations in the novel, and how they interact with the narrative structure, relying on a descriptive and analytical approach to uncover the dimensions of this use and connotation. One of the most notable findings was that camels in the novel transcend being merely animals or means of transportation, becoming a central character with profound dimensions, symbolizing patience, endurance, and resistance-values inherent in the desert environment …

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.

Transdisciplinary Perspectives On Ai: The Fourth Annual Conference Of The European Culture And Technology Laboratory, Connell Vaughan, Ioana Madalina Moldovan, Silivan Moldovan, Noel Fitzpatrick

Books/Book Chapters

The fourth annual conference of the ECT Lab+ was hosted by Technical University of Cluj-Napoca over two days in October 2024 at the Cluj Innovation Park. The conference brought together experts from the Arts, Humanities, Social Sciences, Technology, and other fields to discuss and reflect on the advent of Artificial Intelligence and how the associated technologies are transforming how we live, work and study. Under the title Transdisciplinary perspectives on AI: Alternative Histories, Current Practices and Possible Futures the conference moved beyond simplistic technophila and technophobia to consider whether we can co-evolve with these new technologies which combine machine learning …

2025 - The Sixth Annual Fall Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Fall 2025 Symposium of Student Scholars, held in November 2025. Includes abstracts from the presentations and posters.

2025-11-21 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents meeting of November 21, 2025, which includes the minutes of the meeting held on October 17, 2025 and the agendas of the Audit Committee and AD-HOC Bylaws and Mission Committee meetings held on the same day.

Using Fermi Estimates Within Needs Assessments: An Extension Professional’S Guide, Emma Lonstrup, Carolyn D. Rider, Miranda R. Westfall

Journal of Extension

Needs assessments are an important activity for Extension professionals, as they identify community assets and guide decisions about programs and services. A common challenge is a lack of needs assessment data. The Fermi Estimate Framework can help Extension professionals overcome the challenge of missing data by producing reasonable estimates to answer questions of interest. Here we share detailed, step-by-step instructions for using the Fermi Estimate Framework, accompanied by a real-world Extension example.

Agribusiness: Operating As A Corporation, William L. Lucas, Arthur O. Wilkonson

Tax Adviser

No abstract provided.

Aging And The Screen: Toxic Commodification Of The Female Body In The Substance (2024), Damlasu Uyug Sengun, Tuncer Mert Aydın, Zeynep Ozdamar Ertekin

Markets, Globalization & Development Review

Representations of the aging female body have increased in media, but their presence is still shaped by social norms and market-driven ideals. On the contrary, The Substance (2024), an absurd, postmodern body horror, provides us a provocative critique of contemporary society’s obsession with youth and beauty and the way our culture defines and commodifies aging, especially in relation to women’s bodies and identities. Our review of The Substance incorporates consumer culture theory with Julia Kristeva’s concept of the abject (1982), Laura Mulvey’s theory of the male gaze (1975), and Barbara Creed’s notion of the monstrous-feminine, (1993) to explore the toxic …

Reliability And Validity Of A Modified Version Of The Consumer Assessment Of Healthcare Providers And Systems (Cahps®) Clinician And Group Visit Survey 4.0 (Beta) For Ambulatory Behavioral Health Care, Jessica K. Jeffrey, Ron D. Hays, Randi Hissom, Mark Grossman, Samuel A. Skootsky

Patient Experience Journal

Patient experience is a fundamental indicator of healthcare quality. A patient experience survey that assesses telemedicine and in-person ambulatory behavioral health care is needed. This study aims to adapt the CAHPS Clinician and Group Visit Survey 4.0 (beta) to assess adult patient experience with ambulatory behavioral health services and its reliability and validity. Seven behavioral health subject matter experts (psychiatrists, therapists with master’s degrees, and primary care physicians) at an integrated delivery system aligned with an academic institution provided input to select a subset of items and make minor wording adjustments to the CAHPS survey. The adapted survey was administered …

Enhancing System-Level Quality Improvement Through Patient-Inclusive Teamwork: A Review, Shaik Mohiuddin

Patient Experience Journal

Engaging patients in quality improvement (QI) initiatives offers significant advantages, including increased patient satisfaction, improved outcomes, and the integration of creative insights from patient perspectives. This review synthesizes findings from 14 peer-reviewed articles retrieved from PubMed and Google Scholar, focusing on patient-inclusive teamwork in healthcare settings. Despite the recognized benefits, patient involvement remains limited due to cultural and professional barriers, logistical challenges, and the need for structured training programs. The review contrasts conventional provider-centered approaches with patient-centered models, emphasizing the importance of policy reform, organizational culture change, and supportive training to enhance patient engagement. Traditional QI strategies often overlook patient …

“Better Than Any Medicine:” Understanding How Therapy Dogs Support Patients Presenting With Mental Health And Substance Use Concerns In An Emergency Department Setting, Alexandria R. Pavelich, Colleen A. Dell, James Stempien, Holly Mckenzie, Aimee Hozack, Jane Smith, Alexis Rowsell, Janet Gunderson, Elizabeth Pease

Patient Experience Journal

In Canada, emergency departments have a large number of patients with mental health and substance use concerns passing through their doors. Our research aim was to assess the impact that therapy dog visits may have for patients presenting with mental health and/or substance use concerns to an emergency department based in Saskatoon, Saskatchewan. Working alongside an active patient advisory group and community-based therapy dog program volunteers, our mixed method approach utilizing ethnography, surveys, and interviews showed that therapy dog visitation had a beneficial impact on both patients and staff, thus improving the overall patient experience. Our study displays how the …

Impact Of Non-Pharmacological Interventions On Patient Experience, Opioid Use, And Healthcare Utilization In Adult Cardiac Surgery: A Randomized Controlled Mixed Methods Trial, Julie R. Piazza, Alexander A. Brescia, Jessica N. Jenkins, Alexander J. Ivacko, Xiaoting Wu, Sara M. Jafri, Christopher J. Varlamos, James C. Piazza, Lindsay K. Heering, Stefanie L. Peters, Molly Dwyer-White, Bailey H. Brown, Faraz N. Longi, Katelyn P. Monaghan, Frederick W. Bauer, Varun G. Kathawate, Melissa C. Webster, Amanda M. Kasperek, Nickole L. Garvey, Claudia Schwenzer, Kiran H. Lagisetty, Michelle Riba, Donald S. Likosky, Jennifer F. Waljee, Nicholas H. Osborne, Mary E. Byrnes, G. Michael Deeb

Patient Experience Journal

Non-pharmacological techniques designed to reduce anxiety, pain, and healthcare utilization have shown effectiveness in pediatric and non-surgical adult populations; however, their application has not been widely evaluated among adult surgical patients. This study randomized opioid-naive adults undergoing first-time, elective cardiac surgery to receive either targeted interventions from a trained “comfort coach” or usual care. The primary outcome assessed was healthcare utilization, specifically measured as the number of days at home within the first 30 days post-surgery. Secondary outcomes included postoperative opioid use and patient-reported outcomes, collected via validated surveys. Additionally, 50 participants in the intervention group completed semi-structured qualitative interviews …

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

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 …

Ada News - 11/3/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.