Digital Commons Network^™

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Responsibilities Statement No. 9, Joel Forster

Tax Adviser

No abstract provided.

Every Day Is Selection Day, Richard S. Helstein, Alan R. Bialeck

Tax Adviser

No abstract provided.

Cpa’S Third-Party Tax Opinion As An Attest Function, William L. Raby

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 1, January 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: New Tax Legislation: Piggyback Rides, Bows And Arrows, And Other Diversions, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin

Tax Adviser

No abstract provided.

Taxpayer Assistance And The Tax Practitioner, Raymond F. Harless

Tax Adviser

No abstract provided.

Catching On: Work Stress, Employee Wellbeing, And The Moderating Role Of Team-Level Emotional Contagion, Aglae Hernandez Grande, Ben Farr-Wharton, Fleur Sharafizad, Simon Darcy, Mihajla Gavin

Research outputs 2022 to 2026

Work stress and employee wellbeing have gained heightened attention since the COVID-19 pandemic. Until now, organizations have primarily sought to conceptualize these variables as an individual-level phenomenon; thereby neglecting the potential influence of social dynamics within the workplace. Drawing on conservation of resources and emotional contagion theories, this study examines the extent to which team-level emotional contagion moderates the impact of stress on wellbeing, factoring in multilevel effects. Data from 237 professional services employees nested within 41 teams was analyzed. The results show support for emotional contagion as a team-level moderator between individual-level work stress and employee wellbeing. The role …

2025-10-17 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 October 17, 2025, which includes the minutes of the meeting held on August 8, 2025.

Prevalence And Predictors Of Depression And Other Mental Health Disorders In Brazilian Adults With Intellectual Disabilities: A Population-Based Secondary Analysis, Gabriela A. Wagner, Pedro Cesar Lopes Gerum, Luiz Felipe Martins, Hugo Rafel Souza Silva, Mauricio Lima, Fernando Ribeiro Duraes, Luciene Covolan

Business Faculty Publications

Objectives To investigate the occurrence of depression and mental health disorders other than depression among Brazilian people with intellectual disabilities, analysing data from a national household survey.

Design Cross-sectional epidemiological study using data from the 2019 National Health Survey (PNS).

Setting Brazil, nationwide data collection in urban and rural private households.

Participants 272 499 individuals, among whom 1.2% (n=3198) reported intellectual disabilities.

Primary outcome measures Self-reported depression and mental health disorders other than depression (anxiety, panic, schizophrenia, bipolar disorder, psychosis or obsessive–compulsive disorder (OCD)), either isolated or comorbid.

Results Among people with intellectual disabilities, 43.2% reported at least one mental …

Disruption In International Oil Supply Chains, Michael E. Everton

Doctoral Dissertations and Projects

The specific problem addressed by this study was the possible failure of globally integrated oil and energy supply chains in the Gulf Coast region of the United States when responding to operational disruptions, resulting in the possible inability of firms to balance risks and investments. The research, using a flexible qualitative case study, examined industry executive management perspectives on how energy supply chains balance risk and investment due to unanticipated operational risk events. This study's key findings and conclusions from literature and the research are that strategic global energy supply chains continuously seek aggressive investment in agility, resilience, and restorative …

Like To Talk To A Supervisor: The Relationship Between Perceived Supervisor Support And Turnover Intention In Remote Call Centers In The United States, Cory Barnhart

JWU Dissertations & Theses

The goal of this study was to explore turnover intention and perceived supervisor support among remote customer service employees in the United States as no known published research exists. Turnover intention is the feeling an individual experiences up to the moment they decide to leave an organization (Mobley et al., 1977). According to Haynie et al., (2022), perceived supervisor support is an aspect of perceived organizational support that focuses on the employee’s perception of their direct leader. Remote customer service employees experience isolation and a unique stress of emotional dissonance that can be offset by training and other supervisor interventions …

If We Tear It Down, We Might Build You A New One: The Troublesome Use Of Eminent Domain And Urban Neighborhood Swimming Pools, Steven N. Waller Ph.D., James H. Bemiller

International Journal of Aquatic Research and Education

Public swimming pools are a vital part of America’s recreation and sport culture since the early 1900’s. Municipal swimming pools were initially built to provide recreation and hygiene to urban communities, regardless of race or class. However, a complex history of segregation, civil unrest, suburbanization, and funding challenges has resulted in a significant decline in public pools, depriving many communities of vital recreational spaces. In many communities, options for sustaining the operation of swimming pools have resulted in pool closures. Unfortunately, once swimming pools close, especially those in aging neighborhoods in central city areas, they are seldom resurrected. They quickly …

Adopting Stuart Hall’S “Race, The Floating Signifier” As A Conceptual Framework Within Aquatic Research And Education, Kurt J. Cordice

International Journal of Aquatic Research and Education

During his 1997 lecture at Goldsmiths College in London, Stuart Hall, renowned for his contributions to sociology and cultural studies, offered his argument that the concept of race functions as a Floating Signifier. In this essay, Stuart Hall’s Race, the Floating Signifier is presented as a strong conceptual framework to support more accurate and effective positioning of race as an important consideration within aquatic research and education. Evidence from a range of disciplines, including historical research, is presented to establish both the importance and challenge of race within aquatic research and education. This evidence is also used to demonstrate …

2025-10-15 Pac-22 Revisal Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

Revisal draft of PAc-22 submitted to the Executive Committee of the Faculty Senate on October 15, 2025.

Digital Media, Truth Decay, And The Inversion Of Trust In Science, Nicholas Mosca

Journal of the American College of Dentists

Digital media enables the rapid dissemination of scientific oral health information from subject experts to the public. However, it also poses significant risks by facilitating the dissemination of misinformation and disinformation, thereby blurring the boundaries between truth and fallacy. This paper characterizes the decay of scientific truth in policymaking, characterized by increased public debate about scientific facts and a decline in confidence in science. It describes psychological mechanisms, such as confirmation bias and motivated reasoning, and social dynamics, including algorithm-driven content distribution and echo chambers, that accelerate the circulation of misleading science information. It suggests psychological interventions to counter misinformation, …

J Am Coll Dent 2025 92 1

Journal of the American College of Dentists

The Journal of the American College of Dentists (JACD) publishes scholarly articles, editorials, essays, and reflections addressing the ethical, professional, and social dimensions of dentistry. The Journal serves as a forum for advancing ethics, professionalism, leadership, and excellence within the dental community. By fostering dialogue across disciplines and perspectives, JACD provides readers with insights that encourage ethical, professional practice, lifelong learning, and service to the public, reinforcing dentistry’s commitment to advancing oral healthcare and the common good.

An Examination Of The Experiences Of An African American Male Diver On A Power Four Swim Team: An Elite Interview, Steven N. Waller Ph.D., Tiffany M. Quash Ph.D.

International Journal of Aquatic Research and Education

Despite the incremental increase in the number of Black people who are learning to swim, the number of Black divers has not kept pace. In the NCAA Database, swimmers and divers were not segmented; thus, they all appear in the category of “swimming” by race and sex. When viewing the 2024 Division I NCAA Demographics Database, 89 (.02%) of 4307 student-athletes participating in swimming were Black women. For men, the data is equally dismal, revealing that 81 (.03%) of 2,608 student-athletes who were identified as swimmers were Black. The purpose of this research note is to examine the developmental experiences …

Prompt Engineering For Genai In Cybersecurity Incident Response: A Multi-Platform Evaluation Based On Nice Pr-Ir-001, Yuanyuan Liu

Journal of Cybersecurity Education, Research and Practice

This study explores the application of prompt engineering in cybersecurity education, mainly by evaluating the performance of different generative artificial intelligence (GenAI) platforms when performing tasks consistent with the NICE framework role pr-ir-001 - Network Defense Incident Responder. The study employed structured prompts designed for a medical technology environment compliant with HIPAA and NIST SP 800-53, while the tasks of the three GenAI models (GPT-4, Gemini, and DeepSeek) were to generate event response scenarios. Their outputs will be evaluated from four aspects: accuracy, relevance, clarity and completeness.

The results show that the three models differ in depth and consistency, but …

Toxic Leadership And Employees' Silence In The Public Sector: The Mediating Role Of Emotional Exhaustion And The Moderating Effect Of Cultural Values, Zubair Ahmed Pirzada, Shoukat Ali Mahar, Naveed Ahmed Mahar

Business Review

This study examines the impact of toxic leadership on employee silence in public healthcare institutions within Sukkur Division, Sindh, Pakistan. Although prior studies have mostly focused on corporate settings, little is known about how toxic leadership shapes employee silence in public healthcare systems of developing countries. This study proposes emotional exhaustion as the mediating variable and cultural value as a moderating variable for the indirect effect. The study employed a cross-sectional and quantitative design, collecting data from 255 employees working in District Health Offices, Basic Health Units, and public hospitals. Validated measurement scales were applied, and data were analyzed using …

A Meta-Narrative Of Consumer Journeys In Access-Based Consumption: A Case Of Fashion Rentals, Swapnil Saravade, Mohammad Ali Zolfagharian, Reto Felix, Lorena Garcia Ramon, Jacob Almaguer, Hazel Husne Dadanlar

Marketing Faculty Publications

Purpose – The current research aims to identify a meta-narrative that depicts a big picture of the consumer journey with access-based consumption (ABC). Specifically, this research reveals the points of engagement and disengagement with ABC, as well as the transitions between them.

Design/methodology/approach – A qualitative research methodology is applied wherein online reviews and blogs pertaining to Rent the Runway (RTR), an access-based fashion company that enables consumers to rent designer dresses and accessories, are analyzed. Specifically, individual textual narratives of users’ experiences with RTR are analyzed, and a meta-narrative is identified that depicts an overarching story of the …

Unravelling The Nexus Between Corporate Governance And Sustainability Performance: Evidence From India, Malaya Ranjan Mohapatra, Chandra Sekhar Mishra

Bulletin of Monetary Economics and Banking

This research investigates the influence of Corporate Governance (CG) practices on the Sustainability Performance (SP) of Indian non-financial firms. The study, utilizing a balanced panel of 1550 firm-year observations, demonstrates that overall corporate governance score and CEO duality improve sustainability performance. However, the moderation effect indicates that the positive effect of CG practices on SP is compromised when the same person holds both CEO and chairperson positions in a firm. Additionally, the relationship between CG and SP varies based on ownership structure, i.e., group-affiliated and non-group affiliated firms, as well as different industrial sectors, i.e., manufacturing, service, and diversified sectors.

Organizational Memories Of Extreme Events: Evidence From Us Public Transit Agencies, Mattia Caldarulo, Ignacio Pezo, Elizabeth A. Corley, Shaika L. Islam, Eric W. Welch

Articles

The increasing frequency and severity of extreme weather events require organizations to effectively manage the threats these phenomena pose. To respond to these challenges, public agencies often turn to their organizational memories for guidance. Organizational memories support information processing capacity, facilitate sensemaking, and legitimize and speed up decision-making processes. While memories influence different aspects of organizational life, little is known about their antecedents and the mechanisms behind the retrieval of past events. This study contributes to the broader literature on organizational memory by investigating the elements shaping public agencies’ retrieval of extreme weather events. Integrating weather data from the National …

Interdisciplinary Narratives On Artificial Intelligence & Personnel Selection Systems, John Hunter, Melissa Intindola, Neil Boyd, Thiago Serra Azevedo Silva

Faculty Journal Articles

Artificial intelligence (AI) has quickly and persistently become a daily presence in our lives, and its omnipresence has eclipsed the speed with which scholars can fully assess its efficacy and pitfalls. AI’s ubiquity and the lack of a clear understanding of its implications for humanity has spurred scholars across disciplines to action, and scholars in the field of Human Resource Management (HR) have certainly joined the fray. As scholars with a variety of experience and scholarship across disciplines, we believe that the burgeoning conversation in the HR literature would significantly benefit from a greater presence of interdisciplinary knowledge.

Evaluation Of Pre-Hajj Multimedia Training Tools: A Case Study Of Prospective Australian Pilgrims, Kholoud M. Munshi, Mustapha Taibi Dr., Kate Richards Ms., Khushnoor Khan Mr.

International Journal of Religious Tourism and Pilgrimage

Every year, millions of Muslim pilgrims gather in Makkah (Saudi Arabia) for Hajj. These pilgrims come from different parts of the world, with diverse language and cultural backgrounds. Managing such a large and diverse congregation for a successful completion of Hajj requires effective planning, which depends on two important antecedents—knowing the background information of the pilgrims and developing effective pre-Hajj training tools for dissemination of Hajj information for non-Arabic speaking pilgrims. This study evaluates the perceptions of potential Hajj pilgrims regarding community translation usability (CTX) and medium usability (MX) of two existing pre-Hajj media tools developed by Mnask Academy (Booklet …

Religious Festivals In The Age Of ‘Lockdown’ And ‘Social Distancing’: A Comparative Study Of Easter, Eid, Passover, Rama Navami, And Vaisakhi., Irfan Raja, Rev. Ruth Dowson, Abdul Basit Shaikh, Ivan Cohen, Nasser N. Alotaibi

International Journal of Religious Tourism and Pilgrimage

Religious practices can conjure distinctive ideas and images for different groups of people, especially religious festivals, which are signs of congregations, celebrations, and contentment, usually to mark the completion of religious obligations. All major religions celebrate notable festivals to mark important events and religious obligations that bring together followers of that faith. The year 2020 will be remembered as unique in the history of all faiths. As a result of the COVID-19 crisis, governments across the world announced compulsory measures such as ‘social distancing’ and ‘lockdown’ to avoid the spread of Coronavirus. Thus, all major religions either cancelled or reduced …

Defamiliarizing Pilgrimage Literature: Humour In Al-Māzinī’S Journey To The Hijāz, Boutheina Khaldi

International Journal of Religious Tourism and Pilgrimage

Pilgrimages to Holy Places in Mecca and Medina have spawned a rich repertoire of travel literature by Nahḍa luminaries at the beginning of the twentieth century, however, few studies have been written about their travel accounts. This paucity of research might be ascribed to the view that accounts of pilgrimage tend to be highly formulaic and instructive rather than literary. By examining the ʿUmra (lesser pilgrimage) travelogue of the prominent Egyptian intellectual, literary critic, Romantic poet, novelist and journalist, Ibrāhīm ʿAbd al-Qādir al-Māzinī (d. 1949) entitled Riḥlat al-Ḥijāz (1930), this paper argues that pilgrimage travelogues can in fact defy the …

Subject Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.