Digital Commons Network^™

Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer

Tax Adviser

No abstract provided.

Probabilistic Deep Learning For Traffic Density Prediction, Pedro Cesar Lopes Gerum, Andrew Reed Benton, Melike Baykal-Gursoy

Business Faculty Publications

Real time, accurate predictions of recurrent and nonrecurrent traffic congestion are essential for optimizing transportation systems and ensuring a smooth user experience. Traditional models often focus on long-term point estimates, limiting their use in scenarios requiring short-term predictions or probabilistic assessments (e.g., traffic signal optimization, dynamic tolling, and emergency response). This study explores probabilistic deep learning (DL) for real time traffic density distribution prediction. This study demonstrates that an adapted multi-quantile recurrent neural network (MQRNN), termed MQRNN-monotonic, outperforms traditional time series methods, particularly when handling nonrecurrent disruptions. A novel loss function is introduced to address quantile crossing issues, ensuring valid …

2025-12-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from December 4, 2025.

The Relationship Between Leadership, Quality Outcomes, And Turnover In Healthcare, Megan L. Rhoades

Doctoral Dissertations and Projects

This quantitative, causal-comparative study examined the relationship between leadership effectiveness, employee engagement, quality outcomes, and turnover in non-profit acute care hospitals in Texas. Guided by a pragmatic paradigm, the research utilized archived data to analyze correlations among leader effectiveness scores, employee engagement levels, patient quality metrics, and employee turnover rates. Grounded in Maslow’s Hierarchy of Needs, the Motivation-Hygiene Theory, Job Demands-Resources Theory, Path-Goal Theory, and Relational Leadership Theory, the study explored how leadership behaviors and engagement strategies influence organizational outcomes. Results revealed a strong positive correlation between effective leadership and employee engagement, indicating that leaders who provide support, recognition, and …

Business Financial Information Systems, Lirie Koraqi, James Jolovski Prof.

International Journal of Business and Technology

An information system is a combination of software, hardware, and telecommunication networks to collect useful data, especially in an organisation. Many businesses use information technology to complete and manage their operations, interact with their consumers, and stay ahead of their competition. Some companies today are completely built on information technology.

Well designed and implemented business information systems should provide the information management and outside parties need to make informed and timely decisions about the operating health of the company. Business considers the need to have information available to assess the profitability of a new product they are selling or their …

Towards Resilient Data Governance: An Industry Study On Practitioner Perspectives On The Current State Of Data Governance, Anthony Mazzarella Iii

Theses and Dissertations

Experts agree that data governance is crucial for managing data as an asset, yet in practice, it remains inconsistently defined, unevenly implemented, and poorly understood. Earlier industry studies offered valuable descriptive benchmarks of governance adoption and professional roles, but provided limited theoretical insight and little empirical evidence explaining how governance functions within organizations. Building on this foundation, the current research offers a more substantial and analytically rigorous contribution by transforming descriptive observations into empirical explanations. Through a collaborative academic–industry partnership, the study utilizes a global survey of 565 respondents (348 valid cases) to analyze governance structures, motivations, challenges, and the …

Compensation Transparency In The U.S. Healthcare Workforce, Brandon Perkins

Honors Projects

This study investigates how perceptions of pay transparency among U.S. healthcare workers relate to work engagement, burnout levels, and intentions to stay with their current institution. A quantitative survey was conducted of 200 clinical and non-clinical employees across academic, nonprofit, for-profit, and government healthcare organizations. Self-reported views of transparency were evaluated in relation to validated measures of work engagement, burnout, stay intentions, and pay secrecy. The results showed that increased perceived compensation transparency was highly connected with greater work engagement and lower levels of burnout. Both engagement and burnout appeared as major indicators of the employees' intentions to stay with …

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …

Cross Level Effects Of Digitalization And Environment Management On Energy Savings In Chinese Manufacturing Firms, Zijin Wang, Jaime Ortiz, Yuanheng Li, Lingyan Shi

International Business and Entrepreneurship Faculty Publications

The pathway to energy savings requires coordination of technological progress and policy implementation. Specific factors are needed to bridge cross-disciplinary conversations within just one system. Regional public digital infrastructure and enterprises’ environmental management capabilities are incorporated into a research framework on digitalization and energy savings based on the theory of digital ecosystems. A cross-level moderating model is constructed using data from 2014 to 2022 for 650 Chinese enterprises listed in the manufacturing industry to examine the impact of various digital technologies on energy savings, moderating effect of digital infrastructure and the constraint effect of environmental management systems (EMSs). Artificial intelligence …

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.

Tax Clinic, Thomas Parsons

Tax Adviser

No abstract provided.

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.

Audits, Business Abuses And Disciplinary Action, William H. Smith

Tax Adviser

No abstract provided.

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …

From Static Prediction To Mindful Machines: A Paradigm Shift In Distributed Ai Systems, Rao Mikkilineni, W. Patrick Kelly

Barowsky School of Business | Faculty Scholarship

A special class of complex adaptive systems—biological and social—thrive not by passively accumulating patterns, but by engineering coherence, i.e., the deliberate alignment of prior knowledge, real-time updates, and teleonomic purposes. By contrast, today’s AI stacks—Large Language Models (LLMs) wrapped in agentic toolchains—remain rooted in a Turing-paradigm architecture: statistical world models (opaque weights) bolted onto brittle, imperative workflows. They excel at pattern completion, but they externalize governance, memory, and purpose, thereby accumulating coherence debt—a structural fragility manifested as hallucinations, shallow and siloed memory, ad hoc guardrails, and costly human oversight. The shortcoming of current AI relative to human-like intelligence is therefore …

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 …

Perceived Organizational Support Of High-Performance Support Staff Members In Professional Soccer Organizations., Erica B. Thompson

Electronic Theses and Dissertations

The purpose of this study was to explore perceived organizational support among high-performance support staff (HPSS) within professional soccer organizations. Specifically, this study examined how HPSS define organizational support, identified factors that shape their perceptions, explored organizational challenges they experience, and analyzed how those challenges intersect with their perceptions of support. Organizational Support Theory (OST) and its central construct, Perceived Organizational Support (POS), served as the theoretical framework guiding this study. OST assumes employees form global beliefs about the extent to which their organization values their contributions and cares about their well-being. To address the study’s purpose, a basic interpretive …

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 …

The Iron Pyramid: Expanding The Iron Triangle To Integrate Safety As A Fundamental Dimension Of Construction Success, Laura Cooley

All Theses

For more than fifty years, construction project success has been judged by staying on schedule, remaining within budget, and completing the planned scope of work—an approach commonly known as the “Iron Triangle” (Barnes, Ph.D., 2006). While these measures are important, they do not capture the full range of factors that determine whether a project truly succeeds.

This study introduces the “Iron Pyramid” (Cooley, 2025), a model that expands the traditional framework by adding a fourth dimension: safety. Safety is understood not simply as regulatory compliance or the absence of injuries, but as a holistic construct encompassing project culture, leadership practices, …

Perceptions Of Leader Emotional Intelligence During Change: A Qualitative Study Of Middle Managers In Higher Education, Kirk Bennett

Doctor of Business Administration (DBA)

In a world where change is constant, organizations often struggle to adapt. Whether implementing change proactively or responding to external realities, organizational change leaders must navigate the landscape of change with awareness of the potential for follower resistance to derail their efforts. Change and emotion are not easily separated, and change leaders who ignore the emotional realities of change do so at the risk of failure. Leaders who demonstrate emotional intelligence are better equipped to understand and manage the emotions of change in themselves and others. How followers perceive the emotional intelligence of their leaders is crucial to their own …

Reframing Fitness And Nutrition For Women: Understanding Hormonal And Metabolic Differences, Brooke J. Luecke

Accounting Undergraduate Honors Theses

This thesis explores how women can consider approaching fitness, nutrition, and recovery based on the physiological differences between men and women. While much of the existing fitness and nutrition research has been based on male participants generalized to women, this paper aims to woman-centric, tailored recommendations. By focusing on hormonal cycles, metabolism, and muscle physiology, my paper will suggest a need for women to adjust their exercise and dietary practices for optimal health outcomes, including fat loss and raised energy levels. My suggestions in this paper are supported by the latest research, including Dr. Stacy Sims' insights on female health, …

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.

Green-Curious Retail Investors And Unmediated Interactions With Genai, Leslie Boni

College of Business Faculty Publications and Presentations

This paper examines how generative AI (GenAI) tools such as ChatGPT respond when green-curious retail investors seek investment advice through unmediated, prompt-based interactions. Motivated by climate concern, these investors may lack financial or climate literacy and may prefer GenAI tools to human advisors, robo-advisors, or platform-integrated systems. Drawing from prior research on investor interactions with GenAI and on information critical for making green investment decisions, we conducted a prompt-based experiment using ChatGPT-4o and ChatGPT 5. Results show that ChatGPT encouraged green investing across all queries, but the inclusion or omission of decision-critical information varied widely. Key considerations, such as lower …

Property Management System, Abbas Kurnool

Electronic Theses, Projects, and Dissertations

The real estate industry generates and manages large amounts of data, including tenant information, lease agreements, property maintenance schedules, and financial transactions. Reliance on traditional manual methods often results in inefficiencies, fragmented data, and delays in decision-making. To overcome these challenges, this project presents the design and implementation of a Real Estate Property Management System (REMS) for Future Properties, a company aiming to optimize its operations through digital transformation.

The proposed system is developed on Microsoft Dynamics 365 as the core platform, integrated with the Microsoft Power Platform tools (Power Apps, Power Automate, and Power Pages). This integrated framework provides …

A Study On The Influence Of Entity Internet Hospital Platforms And Health Literacy Facilitation On Postoperative Patients’ Platform Usage, Hong Ye

Dissertations and Theses Collection (Open Access)

Entity Internet Hospital (EIH) is emerging online medical service platforms in China. Currently, while EIHs in China are developing rapidly, their usage rates remain low. However, postoperative patients have substantial follow-up consultation needs. Consequently, incentivizing postoperative patients to use EIH from the demand side is a highly challenging proposition in the current era. Grounded in Technology Acceptance Model and Health Belief Model, this study examined the impacts of platform and health literacy facilitation on platform usage (including intention and frequency) among 631 postoperative patients with cardiovascular disease from four medical institutions in Wuhan, and explored the moderating role of literacy …

Corporate Strategic Changes In Response To Negative Performance Gaps: The Role Of Listing Board In China, Lei Yu

Dissertations and Theses Collection (Open Access)

This dissertation investigates how Chinese listed companies respond strategically to negative performance gaps under different institutional environments defined by the Main Board and ChiNext Board of China’s capital market. Drawing on Performance Feedback Theory and New Institutional Theory, it explores whether and how listing board heterogeneity moderates the relation between performance shortfalls and corporate strategic transformation, and further examines the boundary effects of internal governance factors including ownership type, CEO power, and resource slack.

Using panel data of A-share listed companies from 2009 to 2019 obtained from the CSMAR database, this study employs multiple regression analysis and interaction modeling to …

The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan

Dissertations and Theses Collection (Open Access)

Against the backdrop of increasing uncertainty in the global business environment, international scholarly attention to individual, group, and organizational resilience has risen significantly. Chinese export trading enterprises—especially small and medium-sized export trading enterprises(SMETEs)—face disadvantages such as small scale, weak financing capacity, limited access to information, and low brand strength. After experiencing shocks from digital transformation, the COVID-19 pandemic, the Russia–Ukraine war, and the European energy crisis, these firms have been compelled to reconsider how to enhance their organizational resilience in order to adapt to an increasingly turbulent external environment.

First, this study selects Company H as a representative case of …

From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen

Dissertations and Theses Collection (Open Access)

In 2018, Company J launched its intelligent drive digital transformation project, which was completed and entered operation in 2021. That December, the project obtained certification under Zhejiang Province's "1353" system for the future factory enterprises, marking a successful transition from discrete to continuous manufacturing. To address the asynchronous flows of logistics, information, personnel, capital, and value indiscrete manufacturing enterprises, as well as pain points such as lowper capita output, long product delivery cycles, and low annual inventory turnover rates, this study, based on organizational learning theory, constructs ananalytical model encompassing digital capability (independent variable X), organizational learning (mediating variable Z), …