Digital Commons Network^™

Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner

Tax Adviser

No abstract provided.

European Management Studies 2025, Vol. 23, No. 2

European Management Studies

European Management Studies 2025, vol. 23, no. 2

Breaking The Barriers: Mediating Effects Of Agile Hr Practices And Challenging Organizational Members’ Comfort Zones On The Link Between Digital And Agile Transformation And Organizational Performance, Bora Coşar

European Management Studies

Purpose: Building on organizational change management (OCM), this study examines how digital and agile transformations influence organizational performance through people-centred mechanisms. Using socio-technical systems theory, the study investigates how aligning technical workflows and social roles can turn transformation initiatives into measurable performance gains.

Design/methodology/approach: The research analyses data from 402 employees in Turkey’s connector manufacturing sector through structural equation modelling (SEM). Agile HR practices and employees’ behaviours that challenge their comfort zones are tested as parallel mediators connecting digital and agile transformations to organizational performance.

Findings: The findings demonstrate that digital and agile transformations have a positive impact …

I, Me, And My-Opia, Michael Saba

Journal of the Macomb Dental Society

Personal experiences often serve as catalysts for broader insights into human behavior and perspective. This narrative explores the metaphor of myopia—both clinical and figurative—as a lens through which to examine selfishness, shortsightedness, and the pursuit of instant gratification. An eye examination revealed not only a physical diagnosis of nearsightedness but also prompted recognition of a narrowed, self-centered outlook that contributed to stress and disconnection in personal and professional life. Drawing parallels between optical myopia and psychological or behavioral myopia, the reflection highlights how short-term focus can undermine long-term fulfillment and even foster destructive patterns such as addiction. The discussion emphasizes …

Beyond Green Claims: How Different Content And Visual Media Shape Sustainability Communication On Social Media Platforms, Elnur Nabivi

European Management Studies

Purpose: This study examines the types of green marketing content that drive consumer engagement on social media, focusing on content categories, visual media effectiveness, and platform-specific strategies.

Design/methodology/approach: Employing a mixed-method content analysis, the research analysed 3,138 posts from six FMCG companies’ corporate accounts on Facebook and X (formerly Twitter) over one year. Posts were coded for green marketing relevance, content type, visual media, and engagement metrics (likes, comments/replies, shares/reposts).

Findings: Green marketing content, comprising 38.4% of posts, outperformed non-green content in engagement across all metrics. Content highlighting environmentally responsible practices and green product promotion drove the …

Can Limited Partners Mitigate Negative Externalities In Private Equity?, Teodor Duevski, Chhavi Rastogi, Tianhao Yao

Sim Kee Boon Institute for Financial Economics

We show how Limited Partners' (LPs) environmental and social (E&S) concerns transmit to private equity (PE) rms through capital supply. E&S incidents in portfolio companies reduce PE fundraising, as E&S-concerned relationship LPs refrain from recommitting and are not easily substituted. Using a legal reform that expands E&S-concerned public pension capital to PE, we causally show that PE rms internalise LPs' E&S concerns, reducing dirty sector portfolio allocation and increasing ESG hiring. Additionally, PE rms with E&S- concerned relationship LPs engage with portfolio companies to manage E&S risks. Limited capital substitutability enables LPs to delegate E&S preferences, shaping PE allocation and …

Reviving Motion: Rebranding More Than Motion Dance Intensive, Ava Zamoff

Graphic Communication

For my senior project, I will lead a full rebranding initiative for More Than Motion Dance Intensive, an international dance convention that occurs annually across the US and other countries, connecting dancers and professional choreographers through a transformative weekend of dance. The main goal of this project is to turn the company’s outdated Wix website into an innovative site with a brand new visual identity. Additionally, the original site’s accessibility is lacking in terms of layout orientation and marketing strategy as it doesn’t convey the modern, dynamic feel the intensive is meant to embody. My goal is to complement the …

Beyond The Budget: Financial Literacy In Tyler, Tx, Manuel Reyes-Loya, Cecilia Cuellar, Sara Maldonado

Hibbs Brief

In this issue of the Hibbs Brief, the importance of financial literacy in Tyler, Texas is explored as a key factor influencing household decision-making and community resilience. The brief discusses how gaps in financial knowledge and access — including budgeting, saving, borrowing, and digital financial tools — affect people's ability to build stability, with lower financial literacy linked to higher debt and limited opportunities for long‑term financial success. It emphasizes the need for expanded financial education and resources to strengthen individual financial capability and support regional economic well-being.

Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell

Faculty Open Access Works

Excerpt:  

Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]

Examine The Port Operation Efficiency After Implementation Of International Ship And Port Facility Security Code : A Case Study Of Sihanoukville Autonomous Port (Pas) In Cambodia, Vechra Soung

World Maritime University Dissertations

No abstract provided.

Proceedings Of The Global Conference On Business And Economics, Bhuvan Unhelkar, Valentina Della Corte, Cihan Cobanoglu, Mehmet Erdem

University of South Florida (USF) M3 Publishing

This is the third volume of the Global Conference on Business and Economics Proceedings Series. This volume also includes papers presented at the Global Conference on Technology & AI in Hospitality and Tourism.

Does A Ceo Turnover Lead To A Cfo Turnover? Evidence From Voluntary And Forced Turnover, Bakhtear Talukdar, Sabur Mollah, Suchismita Mishra, Junhong Yang

Management Faculty Publications

The role of CFO has become increasingly important since the enactment of SOX 2002. The existing literature suggests that CFOs tend to leave office within 6 to 12 months of a CEO’s departure, but studies addressing whether forced and voluntary turnover behave differently are unexplored. There is also no attempt to explore whether financial performance or institutional shareholding play moderating roles in mitigating successive CFO and CEO turnovers. These scholars find that forced (voluntary) CEO turnover has a higher significant marginal effect on forced (voluntary) CFO turnover. They also find that, in general, higher financial performance and institutional ownership play …

Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh

Research Collection School Of Accountancy

Local-thinking bias, wherein agents overweight information that comes readily to mind, is a prominent finding in cognitive psychology. In this study, we investigate local-thinking bias in the context of sell-side analysts and measure each analyst’s “local” information as news stemming from their individual coverage portfolio. Tests examining multiple analysts forecasting on the same focal firm at the same time find that individual analysts overweight idiosyncratic local news and underweight news from economically linked firms that are not in their coverage portfolios. Market prices track the analyst bias from local news, leading to predictable and economically significant return reversal patterns in …

Unlocking Private Equity Investing, Yin Wang, Steve Balaban

Asian Management Insights

Myths and market shifts to take note of.

Western Australia’S Primary Industries: 2021-22 Economic Overview, D. Maharjan, S. Akbari, A K. Abadi Ghadim, P. Mattingley, I. Wilkinson, J. Tan, J. Van Staden, M. Radhakrishnan

All other publications

The Western Australia’s Primary Industries: 2021-22 Economic Overview (WAPIEO) is developed by DPIRD in partnership with the Forest Products Commission.

The WAPIEO has a trade focus and provides a single source for consistent statistics and insights on observed industry trends.

The WAPIEO is based primarily on 2021-22 economic indicators from the Department of Treasury, DPIRD data, and statistics from the Australian Bureau of Statistics (ABS), in line with the release cycle dates of final ABS data.

Research On Building Sustainable Competitive Advantage Of Mutual Fund Management Companies In The Era Of Pan-Asset Management, Li Ren

Dissertations and Theses Collection (Open Access)

In the context of China’s “big asset management” era, public mutual fund management companies face intensifying competition and an urgent need to build sustainable core competitiveness. Existing research has not clearly identified their key resources or explained how these resources interact with strategic management capabilities to generate competitive advantage. Drawing on the resource-based view and strategic management theory, this study develops a conceptual framework of core competitiveness for public mutual fund management companies. It proposes a three-dimensional resource classification system—valuable, rare, and inimitable resources—tailored to the mutual fund industry and incorporates strategic management capability as a mediating mechanism through which …

How Behavioral Science Can Improve The Return On Ai Investments, David De Cremer, Shane Schweitzer, Jack Mcguire, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Many AI projects fail because leaders treat adoption as a tech purchase instead of a behavioral change problem. People resist tools that disrupt routines, overreact to visible AI errors, and prefer familiar human judgment. As a result, even good systems fail to gain purchase. Leaders can address this problem by applying “Behavioral Human-Centered AI” across the AI adoption cycle. In the design phrase, companies should co-design with diverse users, add purposeful friction where it improves scrutiny, require beta tests with subgroup results and behavioral input. During adoption, they should frame AI as an augmenter, disclose limits and safeguards, use explainability …

Adaptive Vs. Traditional Learning: Long-Term Knowledge Retention -A Literature Review, Amal Altalhi, Chaitali Bonke, Khaled Alblowi

Information Systems Faculty Publications

Adaptive learning, a personalized educational approach, has appeared as a substitute paradigm to conventional teaching methodologies. Opposed to instruction-based learning, adaptive learning prepares learning content in a way that corresponds to individual learner needs, increasing engagement and knowledge retention. The present study has been conducted to review the literature to evaluate the influence of adaptive learning systems on long-term knowledge retention as compared to their traditional counterparts. Real-time feedback, spaced repetition, and scaffolded content can reduce cognitive load and enhance the learning experience, as they are considered highly effective tools. Several studies have shown that retention improves through the use …

Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Whys And Hows Of Tax Writing, Jerome K. Pescow

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger

Tax Adviser

No abstract provided.

Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.

Tax Adviser

No abstract provided.

U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.