Digital Commons Network^™

Leveraging Social Capital For Value Creation In Public Procurement: The Role Of Strategic Purchasing Integration, Iryna Malacina, Jad El Bizri, Frederik G. S. Vos, Elina Karttunen, Aki Jaaskelainen

Business Faculty Publications and Presentations

Purpose Although the integration of the purchasing function within strategic decision-making has been extensively studied in the context of the private sector, its significance for the effective functioning of public procurement (PP) remains underexplored. Effective PP is critical for suppliers, users of public services and society at large. This study investigates how the strategic integration of PP influences operational, environmental and innovative value creation by developing social capital in buyer–supplier relationships. Design/methodology/approach This study empirically examined how strategic purchasing integration contributes to the development of social capital in buyer–supplier relationships, which in turn affects value creation. It utilizes survey data …

Grantspace Beta: Readiness And Strategic Recommendations, Jason B. Cole

Business Analytics Student Projects and Publications

This paper examines the beta readiness of GrantSpace, an AI-powered grant management platform developed by North Light AI, as it pivots from institutional customers to freelance and independent grant writers. As generative AI tools have commoditized basic writing capabilities, competitive advantage in grant technology increasingly depends on supporting creative flow, reducing professional risk, and enabling policy-compliant workflows. Using market analysis, competitive benchmarking, and UX and data-readiness evaluation, this study assesses whether GrantSpace’s current beta experience aligns with freelance grant writer needs.

Using It And Accounting Education Pedagogy To Address Smaller Firms' Cybersecurity Concerns, Darlene A. Adkins, William Lyle, Walter Smith

The North American Accounting Studies

This study begins by exploring the cybersecurity activities and practices of small public accounting firms. It also examined how a cross-disciplinary curriculum design could be useful to accounting programs that are challenged to integrate cybersecurity-related content while preserving the core accounting knowledge valued by smaller accounting firms. Through interviews with current practitioners from small and regional firms, the research investigated the extent to which cybersecurity concerns impact their practice, how cybersecurity activities are staffed, and the perceptions of current practitioners on the state of accounting education related to information technology (IT) and cybersecurity. The participants expressed a desire for accounting …

Markets We Thought We Knew, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

Markets We Thought We Knew explores the evolving nature of markets and how they shape—and are shaped by—consumer behavior. From essential life necessities such as water to everyday commodities and products including locally sourced foods, this book covers a variety of topics and invites readers to examine a diverse range of markets through a reflective lens. By revisiting past market dynamics and real-world examples, readers are encouraged to rethink how preferences are formed, how opinions shift over time, and how value is assigned—sometimes in unexpected ways. What insights might you gather from a deeper understanding of local and global markets, …

Assessing Leadership In Business: A Critical Investigation Of Michelle Obama, Narineh Gevorkian

Honors Scholar Theses

Michelle Obama, the former First Lady of the United States, has emerged as a powerful figure in politics, social advocacy, and public service. During her time in the White House, she worked on initiatives in education, health, and military family support while inspiring millions of people worldwide through her authenticity and advocacy. What distinguishes Michelle Obama as a leader is how her influence comes not from authority or hierarchy, but from connection, empathy, and moral purpose. This approach allows her to lead with authenticity, motivate others, and address inequalities within communities. As the first African American First Lady in US …

Assessing Leadership In Business: A Critical Investigation Of Lorne Michaels, Emily Laput

Honors Scholar Theses

This thesis critically investigates the leadership effectiveness of Lorne Michaels, the executive producer behind the comedic institution Saturday Night Live (SNL). For nearly half a century, Michaels has cultivated a unique and high-pressure environment credited with launching the careers of numerous comedic actors. Drawing upon Kouzes & Posner's Five Principles of Exemplary Leadership framework and peer-reviewed research, this analysis examines the balance Michaels strikes between fostering innovation and exercising strict control. Ultimately, this thesis aims to provide a nuanced understanding of Lorne Michaels' leadership, assessing its effectiveness within the dynamic and often volatile environment of live television production and …

Effects Of Fit Between Promotional Message And Regulatory Focus On Consumers’ Sports Betting Behavior: The Moderating Role Of Consumers’ Familiarity, Koo Yul Kim, Thilo Kunkel

UNLV Gaming Research & Review Journal

The sports gambling industry is an extremely competitive market. To attract more consumers, sports gambling platforms are primarily employing one of two customer acquisition strategies, namely ‘risk-free bet’ or ‘bonus money’ welcome offers. This research is built on regulatory fit theory to investigate the effectiveness of these two welcome offer strategies on consumers’ intentions to act on the offer. We further test the moderating effect of customers’ familiarity with online sports betting on their decision making. Findings of two experimental design studies demonstrate that the presence of regulatory fit between regulatory focus and promotional offers (i.e., message framing) positively affected …

Professions At Work: A Report On Complexity And The Income Tax (Part Ii), New York State Bar Association. Tax Section. Committee On Tax Policy

Tax Adviser

No abstract provided.

Assessing A Model Of Customer Rage: Does Customer Entitlement Moderate Relationships Between Rage Emotions, Expressions And Behaviors?, S. Mostafa Rasoolimanesh, Martin Gannon, Babak Taheri, Josip Mikulić

Research outputs 2022 to 2026

Across travel and tourism services research, studies investigating “customer rage” typically prioritize the direct point-of-consumption, often within airport, airline, or hotel contexts. However, the sector is awash with intermediaries (e.g., travel agencies, insurance brokers, booking platforms), which serve as primary points-of-contact capable of shaping customer expectations. Accordingly, the consequences of service failure therein are nuanced and complex. Yet, extant research often portrays service failure as unilateral (i.e., solely the firm in question’s responsibility), overlooking one core demand-side characteristic: the customer’s sense of entitlement. Thus, while this study draws upon the Iranian travel agency setting (as a service intermediary) to assess …

Enhancing Alumni Data Integrity And Collection Practices At The College For Social Innovation, Rhea A. Shirodkar

Business Analytics Student Projects and Publications

The College for Social Innovation (CFSI) is an educational nonprofit that provides 15-week credited social sector internship programs for undergraduate and gap year students. To assess program impact and support strategic decision-making, donor engagement, program improvement, and recruitment initiatives, CFSI collects alumni outcome data through two FormAssembly surveys integrated with their Salesforce Nonprofit Success Pack (NPSP). However, organizational and data infrastructure changes taking place from 2020-2021 created a misalignment between FormAssembly and NPSP data structures, resulting in inconsistent field types, variable naming conventions, data mapping errors, and duplicate records entering the NPSP from 2021-onward. Compounded by the issue of low …

Liminal Arts And Business: An Autoethnographic Analysis Of A New Arts Venture In An Entrepreneurial Startup Accelerator Program, Jill Schinberg, Rebecca A. Ferrell, Dan Sandfelder

Journal of Arts Entrepreneurship Education

In this study, we explored the intersection of performing arts and entrepreneurship through an autoethnographic study of a new arts venture, theLAB*, which participated in the Von Allmen Center for Entrepreneurship's accelerator program at the University of Kentucky. In creating theLAB*, we investigated the feasibility of establishing a dance-forward performing arts presenting organization within a profit-driven entrepreneurial ecosystem. As a multi-generational team of arts managers, we analyzed the experience utilizing scenario-planning and the DIEP (Describe, Interpret, Evaluate, Plan) model of reflection to assess the challenges and benefits of participating in this environment. Key findings reveal a significant disconnect between the …

Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Paper Straws At Usd, Rodrigo J. Mor Gimeno

Sustainable Supply Chain Management

This learning journal reflects my experience throughout the semester learning about sustainability, climate change, and supply chains. Through class discussions, documentaries, and assignments, I explored topics such as carbon footprint, circular economy, ethics, and life cycle analysis. The paper on plastic straws and the group life cycle project helped me understand how everyday products have environmental, social, and economic impacts, and how consumer choices and global systems are strongly connected.

Do Stakeholders Benefit From Green Bonds Denominated In Euro? Evidence From Global Greenium, Piotr Jaworski

Journal of Banking and Financial Economics

The aim of this paper is to estimate the greenium in the financial debt market, calculated as the difference between the yield of green bonds and conventional bonds with the same type of with respect to euro-denominated bonds, type of the debt security, type of issuers, and maturity. The hypothesis is The greenium for the euro-denominated bonds does exist. For the analysis, yield curves for green bonds and conventional bonds were built. It employed the yield curve methodology proposed by Nelson Siegel Svensson. Statistical tests on greenium were also prepared. Daily data were collected from the Refinitiv Eikon database, covering …

Predicting The Unpredictable: Advancing Risk Management In Fitness Centers Through Data Science-Driven Judicial Outcome Modeling, Hongyoung Kim

Health, Exercise, and Sports Sciences ETDs

This study developed a prediction model of judicial outcomes in fitness exercise-related injury lawsuits to identify key factors influencing fitness centers’ success in litigation. Using 209 U.S. court cases from Westlaw, Phase One employed text mining and content analysis to identify legal variables. Phase Two applied descriptive statistics and multiple logistic regression to evaluate the combined influence of these variables on judicial outcomes. For the multiple logistic regression analysis, the sample size was reduced to 184 cases after excluding 25 remanded cases.

Results showed that victim behavior, hazardous facility conditions, and enforceable waivers or exculpatory clause defenses significantly predicted judicial …

Spec Ops Tools Point Of Sale (Pos) Data Insights, Liam Mcgovern

Business Analytics Student Projects and Publications

No abstract provided.

Solving Work Place Challenges With Agentic Solutions, Trevor J. Masse

Business Analytics Student Projects and Publications

No abstract provided.

Models Of Funding Research And Development Infrastructure In Poland, Marcin Kardas

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The aim of this article is to identify and analyse the basic models of funding research and development infrastructure, as well as the challenges associated with them.

Methodology: The research methods used include interdisciplinary literature studies (economics, law, management), regulations and reports, as well as interviews with stakeholders.

Results: Four models for financing R&D infrastructures embedded in the state aid regime were identified: scientific, mixed, experimental, and economic. National experiences with their application were discussed. Their characteristics, challenges, and risks were presented. Discrepancies in terminology were noted, and directions for their interpretation were suggested.

Research limitations/implications …

The Safety Net And The Gig Economy: Policy Attitudes And Political Participation, Juhyun Bae, Jake Haselswerdt

School of Political Science, Public Affairs, Legal and Security Studies Faculty Publications

The emergence of the so-called gig economy has reshaped the labor market and, potentially, the politics of the safety net. Much of the American welfare state is based on a traditional model of employment, excluding most gig workers from benefits like subsidized employer-provided health insurance and unemployment insurance. Despite these trends, there is little research on how these changes might affect politics. Are gig workers likely to become a relevant constituency on social welfare and other issues? To address this, we conducted a unique online survey examining policy attitudes and political behaviors among gig workers compared with traditional workers. Our …

Unpacking Identity Work Mechanisms For A Person-Centered Approach To Business And Management Education, Carla Campana, Pablo Leao

International Journal of Teaching and Learning in Higher Education

We explore identity work among undergraduate business students who resist the identity prevailing in traditional business schools. The study investigates an educational program that fosters identity work, allowing students to add facets to their emergent identity. Through in-depth interviews, the researchers uncovered a process in which students resist the hegemonic identity of business administrators, seeking alternative experiences that redefine their identity. Our research contribution is two-fold. First, we extend the concept of identity workspaces by introducing three mechanisms: autonomy, a psychological safe space, and group embeddedness. These mechanisms enable students to engage in an identity work process and reidentify with …

The Tax Adviser, Volume 3, Number 6, June 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

Decision Tables - A Tool For Tax Practitioners, R. J. Ainslie, Alan A. Kenney, Keith Shwayder

Tax Adviser

No abstract provided.

Profile Of The Cpa In Tax Practice, Jerome P. Solari, Don J. Summa

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

Washington Report: Pension Reform: Will It Become An Election Issue?, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Exploring The Relationship Between Entrepreneurial Ambidexterity And Academic Performance: The Moderating Role Of Digital Capabilities: Evidence From Public Universities Of Duhok Governance, Kurdistan Of Iraq, Zeravan Abdulrahman Omar

Arab Economic and Business Journal

This study examines the impact of entrepreneurial ambidexterity, and the synchronization of exploratory and exploitative activities, on academic performance in university departments, and the role of digital capabilities in moderating this impact. Using a descriptive analytical approach, a questionnaire was distributed to 145 department heads at public universities in Duhok Governorate, Kurdistan Region of Iraq. The data were validated using SPSS version 29 and SmartPLS 4.1.1, both of which confirmed the study's hypotheses. The results revealed a direct, statistically significant, positive correlation between entrepreneurial ambidexterity and departmental academic performance. Furthermore, digital capabilities were found to have a significant positive performance-modifying …

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.