Digital Commons Network^™

Movie Review - Tax Style, Wendell Olson

Tax Adviser

No abstract provided.

Hotel Supervisor Incivility And Its Effects On Employee Productivity And Turnover Intention: The Mediating Role Of Ego Depletion, Jean Paolo Lacap, Joe Mari Fadrigalan, Edgie Eser, Mach Ronald Maigue, Princess Airene Mabulay

The South East Asian Journal of Management

Research Aims: This study examines the influence of supervisor incivility on hotel employees’ productivity and turnover intention, and further investigates the mediating role of ego depletion in these relationships.

Design/Methodology/Approach: Participants were hotel employees (N = 300) who were selected using snowball sampling. A predictive research design and partial least-squares path modelling were used to gauge the propositions of the study.

Research Findings: The results indicate that supervisor incivility has a significant impact on ego depletion, employee productivity, and turnover intention. Ego depletion was found to have a substantial effect on both employee productivity and turnover intention, and served as …

The Mediation Of Job Satisfaction And Organizational Commitment On Transformational Leadership And Employee Retention In Business Process Outsourcing Companies In Metro Manila: A Serial Mediation Analysis, Joel Mark Pirote Rodriguez, Jessie F. Sergote, Lourdes Palallos, Nelson R. Garcia

The South East Asian Journal of Management

Research Aims: Few studies have taken into consideration transformational leadership's influence on employee retention via work satisfaction and organisational commitment, despite the fact that it has been demonstrated to positively affect organisationally relevant employee attitudes and performance. This paper fills this gap and looks into the serial mediation of these two variables in the relationship between transformational leadership and retention of employees in BPOs in Metro Manila.

Design/Methodology/Approach: A quantitative serial-mediation design was used, with a sample of 400 purposively selected respondents having at least 6 months of tenure. The PLS-SEM method was used to estimate direct and indirect relationships. …

Analysis Of The Influence Of Green Altruism And Green Perceived Value On Purchase Intention For A Green Beauty Brand In Jabodetabek, Jono Mintarto Munandar, Kamilla Azzahra, Annisaturrahmah Maulida

The South East Asian Journal of Management

Research Aims: To analyse the effect of green altruism and green perceived value on the purchase intention of AVOSKIN skincare products in Jabodetabek.

Design/Methodology/Approach: The data used consisted of primary data in the form of questionnaires and secondary data in the form of literature reviews. The number of respondents in this study was 228, using non-probability sampling techniques and purposive sampling methods. The data analysis method used in this study included descriptive analysis to identify consumer characteristics and SEM-PLS analysis through a second-order construct with the embedded two-stage approach.

Research Findings: Green perceived value has a significant and positive effect …

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 …

Relationship Between Knowledge Sharing And Innovative Work Behaviour: The Role Of Flexible Work Arrangement, Thuy Phuong Nguyen, Quoc Trung Pham

The South East Asian Journal of Management

Research Aims: To examine the influence of Knowledge Sharing (KS) on Innovative Work Behaviour (IWB) of employees in the IT industry, as well as the role of Flexible Work Arrangement (FWA) in this relationship.

Design/Methodology/Approach: A survey was conducted gathering responses of employees of IT companies in Ho Chi Minh City. PLS-SEM approach was employed by using the SmartPLS application to analyse the model.

Research Findings: A significant impact of Theory of Planned Behaviour factors, which are Attitudes toward a behaviour, Subjective Norms, and Perceived Behaviour Control on KS Intention was found, leading to a significant relationship with KS Behaviour. …

Trusting Ai In Finance: The Role Of Psychological Traits And Ai Literacy In Shaping User Behaviour Toward Robo-Advisors, Sukma Aini

The South East Asian Journal of Management

Research Aims: This study investigates the influence of psychological traits, risk tolerance, trust propensity, and AI literacy on trust in robo-advisors and subsequent financial behaviour within Indonesia’s expanding fintech landscape.

Design/Methodology/Approach: Data were collected through a survey of 235 Indonesian users with prior robo-advisor experience, and the hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Research Findings: The results revealed that risk tolerance, trust propensity, and AI literacy significantly predicted financial behaviour, both directly and indirectly, through their positive effects on trust in AI. Trust emerged as a central mediating mechanism, particularly for trust propensity and AI …

Maggie Bannester Shows Grit On The Global Stage, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

2025-10-30 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from October 30, 2025.

A Return To The Foundations Of Social Information Processing Theory, Thomas K. Kelemen, Michael J. Matthews, Jacob M. Whitney, Samuel H. Matthews

Management Faculty Publications

Social information processing theory is a well-known perspective that is used across a variety of domains, including leadership, organizational behavior, entrepreneurship, and more. Despite being formulated nearly 50 years ago, this perspective has gained momentum of late and is being applied with greater frequency in the management domain. However, the question remains as to how current applications and knowledge align with the original tenets of social information processing theory. In this paper, we seek to answer this question. Via a close reading of seminal articles and a review of the extant literature, we document three troubling trends: a historical drift …

Washington Report: The Illegal Payment Questionnaire Revisited, Thomas R. Hanley, George G. Bauernfeind

Tax Adviser

No abstract provided.

Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal

Communications of the IIMA

The Scaled Agile Framework (SAFe) has gained significant traction in recent years as a strategy to mitigate the risks associated with traditional front-end planning, which often results in downstream development challenges. The adoption of SAFe is not common for Small- and Medium Enterprises (SMEs), as its implementation is often perceived as complex, time-consuming and resource-intensive. However, the application of SAFe can add value for SMEs as well, when adapted and scaled down for use in those organisations. This qualitative multiple case study was undertaken to deepen our understanding of the applicability of the seven core competencies of SAFe in business …

A Systemic Analysis Of Helicopter Instructional Accidents In The United States From 2010 To 2022, Gustavo Sanchez Cortes, Dimitrios Ziakkas, Mary E. Johnson

Journal of Aviation/Aerospace Education & Research

A high number of accidents during helicopter training in the United States (U.S.) highlights the need for research to investigate their causal and contributing factors. In this retrospective study, researchers analyzed helicopter instructional accidents reported in the National Transportation Safety Board (NTSB) Case Analysis and Reporting Online (CAROL) database. The Systems Theoretic Accident Model and Processes (STAMP) and Systems-Theoretic Process Analysis (STPA) methodologies were used to identify hazards and unsafe control actions in helicopter training, using autorotation maneuvers as a case study. Helicopter instructional flights in the U.S. accounted for 299 accidents between 2010 and 2022, with an average accident …

Examining The Evolution Of Coaches Issues In Interscholastic Sport, Tyler J. Ratts, Eric W. Forsyth, Zachary C. T. Evans, James E. Johnson, Michael Fraina, Warren A. Whisenant

Global Sport Business Journal

Central to interscholastic athletic programs are coaches who directly affect the developmental outcomes experienced by student-athletes through their participation (Blanton et al., 2024; Grant, 2024; O’Boyle, 2014). Forsyth et al. (2022) analyzed the key issues perceived by athletic administrators to affect the coaching position, with Coaches Education rated as the single most important issue and Finding Coaches and Retaining Coaches also deemed to be of very high importance. Over time, the coaching role has continued to evolve, as increased role demands (Ratts, 2025), changing stakeholder expectations (Johnson et al., 2019; Stoffer et al., 2021), and growing burnout and turnover (Martin …

Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky

Proceedings of the Recreation Experience Community Network Research Symposium

Daily activity schedules are central to the guest experience in resort environments, guiding participation, communicating brand identity, and structuring leisure time. This mixed-method content analysis explored how resorts across the United States design and present these schedules, emphasizing accessibility and program diversity. Eighteen publicly available resort activity schedules were evaluated using accessibility tools (PAC 3, Adobe Acrobat, WCAG 2.2) and coded for 4,166 individual activities across eight categories. Findings revealed moderate adherence to accessibility standards. Most schedules met minimum font size and color contrast guidelines, but only 25% were compatible with screen readers and 80% lacked alternative text or structural …

Perceived Value Of Sport And Recreation In Aruba: Resident Perceptions Of Health, Lifestyle, And Physical Activity, Stephen L. Shapiro, Andy Gillentine, Jo-Anne Croes, John Wardlaw

Proceedings of the Recreation Experience Community Network Research Symposium

Sport and recreation play an important role in shaping community well-being, particularly in small island nations where health and tourism are integrated. This study examines how Aruban residents perceive the value of sport and recreation and how these perceptions vary based on the type of activity and children’s participation in these activities. A mixed-methods design was used across two phases. Phase I employed focus groups with residents, educators, and government stakeholders to explore themes of health, community impact, and education. Findings emphasized concerns over inactivity and identified sport and recreation as essential to promoting healthy lifestyles, sense of community, and …

Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim

Proceedings of the Recreation Experience Community Network Research Symposium

Individuals who engage in water-based recreation share a distinct bond with water quality due to their direct contact with aquatic environments during leisure activities. Increasing concerns about water quality have led to a rise in research exploring how environmental conditions and perceived risks shape environmental attitudes and conservation actions. However, it remains uncertain whether water recreationists extend their conservation efforts beyond those directly tied to their activities. To explore this issue, the present study investigates whether water-based recreationists in South Carolina support more stringent water management policies and engage in political consumerism behaviors, such as boycotting and buycotting. Data were …

Lindenwood's New Steward Field Honors A Legacy Of Leadership And Service, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Higher Education Cybersecurity: A Vulnerability Assessment Of The U.S. South’S Institutional Websites, Zachary W. Taylor, Vivi Vo

Journal of Cybersecurity Education, Research and Practice

As technology continues to advance, it is critical to understand how higher education institutions protect digital information of their stakeholders including students, faculty, and staff through cybersecurity measures. Although conceptual research has articulated various aspects of cybersecurity, no empirical research has explored the cybersecurity of higher education (.edu) websites through a vulnerability scan of these websites via an open PortScan and analysis. To fill a critical gap in the literature, this study conducted a vulnerability scan and open PortScan and analysis of all higher education websites in three of the lowest-income states in the United States: Louisiana (n=112), Mississippi (n=52), …

High Turnover On The Menu - Understanding Post-Covid Employee Retention Rates Within Public Assembly Venues In New York City, Liberty University

Sport Leadership Summit

This study explores food and beverage employee turnover rates within sport venues in New York City. The topic holds public interest due to the documented correlation between guest satisfaction and employee satisfaction. It is ethical and feasible, focusing on real-world management challenges in the hospitality industry. By narrowing the scope to a specific population, the study aims to provide actionable insights into employee retention in a post-Covid landscape.

From Snacks To Seats - Examining The Influence Of Concessions On Return Attendance For Liberty University Hockey, Liberty University

Sport Leadership Summit

This study will explore the correlation between attendees’ levels of satisfaction with concessions at Liberty University men’s club sports D1 hockey games and their return attendance at future games. The insights derived from this research will inform collegiate hockey programs’ event concessions and attendance practices.

Leadership, Culture, And Sustained Success - Comparative Case On Belichick's Patriots And Reid's Chiefs, Liberty University

Sport Leadership Summit

This study examines how transformational leadership and organizational culture contribute to long-term success in the NFL, focusing on two exceptional franchises: the New England Patriots under Bill Belichick and the Kansas City Chiefs under Andy Reid. By using the Multi-Factor Leadership Questionnaire (MLQ) and the Organizational Culture Assessment Instrument (OCAI), the research analyzes leadership behaviors and cultural values through player interviews, press conferences, NFL Films, and archival data. The rationale is to understand how leadership and culture—not just talent or tactics—drive sustained excellence in professional sports, offering insights applicable to both sports and non-sports organizations.

From Techno-Stressors To Techno-Exhaustion: The Mediating Role Of Techno-Anxiety In It Workplace, Jeevan Jyoti, Mehmood Ahmad, Mehak Mahajan

International Journal of Applied Management and Technology

The widespread use of information and communication technology in modern workplaces has intensified techno-stress. This study examines the impact of techno-stressors—techno-overload and techno-complexity—on techno-anxiety, its role in driving techno-exhaustion, and the mediating effect of techno-anxiety in this relationship. Data from Indian IT sector employees, collected via snowball sampling, was analyzed using structural equation modeling in AMOS (Version 23). Our findings revealed that techno-overload and techno-complexity significantly heighten techno-anxiety, which, in turn, exacerbates techno-exhaustion. Techno-anxiety serves as a crucial mediator in linking stressors to exhaustion. The study offers theoretical insights and practical implications, and emphasizes managerial strategies, employee support, and socio-technical …

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.

International Conference On Management, Business And Economics, University For Business And Technology (Ubt) In Kosovo

UBT International Conference

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make them be aware of the recent …

The Tax Adviser, Volume 7, Number 9, September 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Taxation Of Foreign Exchange Activities Of Commercial Banks, Jimmy F. Campbell, Walter F. O'Connor

Tax Adviser

No abstract provided.

Accountants And The Irs Summons: Recent Developments, Michael I. Saltzman

Tax Adviser

No abstract provided.

14th International Conference On Business, Technology And Innovation 2025, University For Business And Technology - Ubt

UBT International Conference

Welcome to IC – UBT 2025

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make …

Strategic Analysis Of Digital Transformation Capabilities: A Multi-Criteria Decision-Making Evaluation Of Low-Cost Airlines, Mehmet Sahin Durak

International Journal of Aviation, Aeronautics, and Aerospace

This study comparatively assesses the digital transformation capabilities of low-cost carriers (LCCs) operating in Turkey through the lens of dynamic capabilities. Based on a literature review and expert input, a hierarchical set of sensing, seizing and transforming sub-dimensions was defined. Criteria weights were obtained using the Best–Worst Method (BWM), and airline performance was evaluated and ranked with the WASPAS technique. The empirical application—covering Pegasus, SunExpress and Ajet—reveals that digital seizing capabilities (notably strategic digital agility, digital strategy development, and resource prioritization) carry the greatest weight. Pegasus scores highest overall, indicating a more institutionalized and holistic digital transformation approach; SunExpress shows …