Digital Commons Network^™

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Aicpa Urges Changes In New Sec. 911 Rules, Thomas R. Hanley, William Stromsem, William C. Penick, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

German Corporate Tax Reform And Its Effects On U.S. Investment, Robert Gonnella, Claus Gartner, Robert T. Cole

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Problematic Smartphone Use Experiences Of Students, Gbolahan Olasina

The African Journal of Information Systems

Smartphones extend people's opportunities by improving their daily living and well-being. Hence, given the tool’s features and affordances that promote human development, smartphones facilitate the achievement of the individual liberties and freedoms of ordinary people. However, there are serious concerns about the emotional, social and cultural factors underlying smartphone usage patterns and their association with problematic use and depressive behaviors. Therefore, the overriding goal of the research reported on in this paper was to investigate how smartphone use influences individuals’ emotional wellness, interpersonal relationships and sociocultural contexts. Existing academic literature indicated that there was a need to investigate the intricate …

The Effect Of Customer Perception Of Service Failure And Recovery On Relationship Dissolution Behavior: Evidence In Airline Services, Jihyo Moon, Sang-Lin Han, Jong Won Lee

Asia Marketing Journal

Many previous studies have been conducted on service failure and recovery, but the existing preceding studies are mainly focused on positive behavioral intentions such as loyalty, word of mouth intention and recommendation intention. Therefore, there is relatively little interest in customers’ negative behavioral intentions.

In today’s society where SNS is very developed, customers’ complaints or retaliatory actions can be spread to other customers without time and space limitations, which can have a great negative impact on the company’s image. In this respect, it is a very important task for service companies to examine the impact of service failure and recovery …

Exploring The Role Of Transformational Leadership In The Health And Growth Of Nazarene Churches In The Africa East Field, Warren W. Rogers Iii

PhD in Organizational Leadership

The transformational leadership model is associated with positive outcomes in the follower experience, as well as in educational, healthcare, and business sectors. There is limited research on the impact of transformational leadership on church health and growth (George & Sreedharan, 2023; Kouni et al., 2018; Rahmatulloh et al., 2023; Tian & Guo, 2024). The purpose of this general qualitative study was to explore how transformational leadership contributes to the health and growth of Nazarene churches in the Africa East Field (comprising Burundi, Ethiopia, Kenya, Rwanda, South Sudan, Tanzania, and Uganda). Eight pastoral leaders were interviewed to share their thoughts, perspectives, …

Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai

Dissertations and Theses Collection (Open Access)

The capital market functions fundamentally on the principles of information, and effective information disclosure acts as the cornerstone of its operation. At present, China's capital market is fully advancing the registration-based reform that is primarily focused on information disclosure. In this context, the secretary of the board of directors ("board secretary")—who serves as the legal officer tasked with overseeing information disclosure for A-share listed companies—plays a vital role in information release and transmission.

In the context of the comprehensive implementation of the registration system and establishment of an investor-oriented capital market, this study surveys over 400 board secretaries from A-share …

Do Financial Concerns Make Workers Less Productive?, Dua Khowaja

2025 Fall Honors Capstones Projects - Archive

Financial stress does not just affect people’s finances; it can change the way individuals behave. This project asks whether short-term financial difficulty damages worker performance or if alleviating it improves focus and accuracy. Using data from a field experiment in rural India, this study examine how labor payment timing variability is related to workers' productivity and error rates. The study randomized payment dates across a sample of employees, so that employees paid early can be compared to employees paid on standard or later dates. It investigates whether subsidy of payments relieves stress and enhances task performance by minimizing stress, enhancing …

From Claims To Commitments: Does Corporate Governance Help Firms Walk Their Talk?, Wafaa Salah, Nel Frederick George, Hussain Nazim

Business Administration

Purpose – This study investigates how corporate governance (CG) influences the alignment between firms’ environmental performance and their environmental disclosure practices. Drawing on the concept of policy– practice decoupling, the study examines whether CG mechanisms enhance the credibility and consistency of environmental reporting. Design/methodology/approach – Using a panel dataset of 80 Johannesburg Stock Exchange-listed firms covering the period 2012 to 2023, the study employs panel-corrected standard error regressions and various robustness tests. Corporate carbon performance (CCP) is used as a proxy for environmental commitment, and environmental disclosure level (EDL) captures the extent of implementation. Findings – The results show a …

Because I Care: The Effect Of Value Congruence And Compensation Scheme On Target Setting In Social Mission Organizations, Wioleta Olczak, Tyler F. Thomas, Dimitri Yatsenko

Accounting Faculty Research and Publications

Many organizations, including for-profit firms, seek to support a social mission. This study experimentally examines how superiors' value congruence and compensation scheme affect superiors' target-setting decisions in social mission organizations. We predict and find that more value-congruent superiors set higher targets for their subordinates than less value-congruent superiors to motivate

their subordinates to advance the organization's social mission. We also find that superiors set higher targets for their subordinates when compensated with performance-based pay rather than a fixed wage. We highlight the importance of superiors' value congruence with the organization's social initiatives and compensation scheme on their target-setting decisions. Organizations …

Cybersecurity Risk Disclosure And Regulatory Compliance: Evaluating Market Sensitivity And Disclosure Effectiveness In U.S. Public Companies, Kingsford Brakye, Abdul Basit Karim Adam

Research & Publications

This paper analyzes disclosing cybersecurity risk and regulatory compliance by the U.S. public companies, with reference to the sensitivity of the information in the market and the effectiveness of disclosure. With rising cyber threats, there is mounting pressure on firms to safeguard their financial systems and adhere to rules such as the 2011, 2018, and 2023 guidelines issued by the SEC, which require firms to report incidents in time and to disclose detailed risk management. However, the disclosure is often done in generic, boilerplate terms, and this limits its use by investors and raises the question of transparency. The study …

Governance In The Absence Of Government, Tracy H. Pearl

Dickinson Law Review (2017-Present)

Artificial intelligence (AI) is advancing at an unprecedented pace, with generative systems exerting growing influence over social, economic, and political life. While AI offers opportunities for innovation and efficiency, it also poses risks ranging from misinformation and job displacement to existential threats if highly autonomous systems evade human control. Across industry, government, and civil society, there is broad consensus that AI requires oversight. Yet traditional U.S. regulatory approaches face six significant barriers: (1) technology outpacing legislation, (2) limited AI expertise among policymakers, (3) regulatory capture, (4) political gridlock, (5) outdated governance structures, and (6) the inherent complexity of AI. Combined …

Leveraging Machine Learning And Causal Inference For Loan Default Prediction, Luca Guida

Doctoral Dissertations and Master's Theses

This research explores a systematic application of machine learning techniques combined with causal inference to predict loan defaults in peer-to-peer lending. Accurately forecasting loan defaults is crucial for mitigating financial risk and optimizing lending strategies. This analysis is based on multiple datasets of loan applications spanning over a decade, containing detailed financial and credit information about borrowers. Beginning with extensive Exploratory Data Analysis (EDA) coupled with scaling strategies, the research identifies key trends in loan performance across a large number of factors, such as interest rates or borrower creditworthiness, and one objective is to determine from the many available predictors …

Honors Faculty Research Talk Ml Tlachac, Ml Tlachac

Honors Programs

PowerPoint Slides of Honors Research Talk by ML Tlachac.

A Data-Driven Framework For Optimal Retail Store Location, Ming Hui Tan

Dissertations and Theses Collection (Open Access)

This study develops a data-driven framework for optimal retail store location planning that integrates road network analysis, mobility data and optimization techniques. By addressing the limitations of traditional approaches that rely on outdated census data and manual site selection, this research offers a scalable and adaptable solution for retail expansion in diverse urban environments. Chapters 1 and 2 establish the foundational context and theoretical underpinnings of this research. Chapter 1 introduces the research problem and motivation, highlighting the limitations of existing approaches and defining three key research objectives: automating candidate site identification, improving footfall estimation, and developing a scalable multi-site …

Design-Led Leadership: A Mixed Methods Study On Understanding How Design Thinking Capabilities Impact Leadership Effectiveness, Tareq Waleed Muhmood

Dissertations and Theses Collection (Open Access)

“Widespread design thinking among organisation leaders is desirable for the creation of a humanly and sustainable future” (R. J. Boland et al., 2008a)

This study investigates the impact of design thinking capabilities on leadership effectiveness through a mixed-methods research design.

While design thinking is widely used in product and service innovation, its application as a leadership development framework remains underexplored.   To address this gap, the study employed both quantitative and qualitative methods, including pre- and post-intervention survey of leaders, their supervisors, and subordinates within an education business in Vietnam (EBV), as well as semi-structured interviews with senior leaders at a …

J Mich Dent Assoc October 2025

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADACommons. The October 2025 (Volume 107, No. 10) issue of the Journal is published in a digital-only format to provide updates and insights for Michigan's oral health community and MDA members. Print editions will resume in November. The October issue highlights the critical importance of advocacy through the MDA Dental Political Action Committee (PAC) and provides practical, management-focused information …

Factors That Influence The Implementation Of Effective Succession Planning In Nonprofit Organizations, Sharon L. Cook

Human Resource Development Theses and Dissertations

The purpose of this qualitative study was to explore factors influencing the implementation of effective succession planning (SP) in nonprofit organizations within a specific traditional industry—the electric utility industry. This study adopted the concept of SP as a process or system, and systems theory was selected to examine the SP process. Rothwell’s (2016) seven- pointed star model for systematic SP and management provided the conceptual framework for this study. This study used an inductive, qualitative approach to collect information from participants, with semi-structured, open-ended interviews. Face-to-face interviews were preferred, but some online interviews via Zoom were necessary. Interviews were conducted …

The Gender Pay Gap: An Occupational Analysis (2012-2023), Curtis Long

Harriet L Wilkes Honors College Theses 2020 - Present

This thesis examines the gender wage gap across thirty major U.S. occupations from 2014 to 2023 using data from the Current Population Survey (CPS), more specifically, the U.S. Bureau of Labor Statistics (BLS). The analysis measures the difference in median weekly earnings between women and men in each occupation and applies two statistical tests: a yearly z-test to evaluate whether the average wage gap is significant, and a ten-year t-test to identify persistent occupational gaps. Results show significant wage differences in every year, with the largest disparities in finance, management, and law, and smaller gaps in education and healthcare. Consistent …

Dissociation Of Subjective And Objective Measures Of Trust In Vehicle Automation: A Driving Simulator Study, Samuel Petkac, Tetsuya Sato, Kun Xie, Yusuke Yamani

Psychology Faculty Publications

Trust is a crucial factor that influences human-automation interaction in surface transportation. Previous research indicates that participants tend to display higher levels of subjective trust toward lower-level automated systems compared to high-level automated systems. However, administering subjective trust measures via questionnaires can interfere with primary task performance, limiting researchers' ability to measure trust continuously in a real-world manner. In the current driving simulator study, 25 drivers using an advanced driving system (ADS) were randomly assigned to either an active (L2) or passive (L3) automated driving condition. Participants experienced eight near-miss driving scenarios with or without obstructions in a distributed driving …

Staff Matters: Maintaining Empathy And Respect When Performance Issues Occur, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

In her monthly column, human resource expert Jodi Schafer provides guidance on managing employee performance issues and terminations with empathy and respect. She highlights that a practice's reputation is influenced by how it treats people, especially during difficult moments. Strategies include early intervention—documenting specific incidents and giving timely feedback instead of waiting until frustration builds. Leaders should foster open dialogue to offer support, such as training refreshers, before resorting to discipline. Difficult conversations should be held in private with honesty and compassion. If termination is necessary, leaders should "exit with grace," clearly explaining final steps and making a neutral announcement …

Unpacking Singapore's Leasehold Relativity Table: An Empirical And Legal Analysis, Koon Shing Kwong, Jing Rong Goh, Seng Wei, Edward Ti

Research Collection School Of Economics

In Singapore, most land is state-owned, with the state generally issuing leasehold estates via state leases of not more than 99 years1, depending on the intended land use. Naturally, the value of a leasehold estate, which erodes over time as the lease approaches the end of its term, is a key component of the premium charged for lease renewals, or the tax imposed for permission given in relation to a development that would increase the value of the land. By law, the state valuation of leasehold land is prescribed by a leasehold relativity table colloquially known as ‘Bala’s Curve’ or …

Stress Management Strategies In An Investment Firm: A Managerial Perspective, Cheri C. Nelson

Electronic Theses and Dissertations

This qualitative study examined how client relationship managers and market supervision managers in the investment industry experienced, interpreted, and managed workplace stress within the context of organizational culture, leadership practices, and available resources. Guided by the job-demands resources (JD-R) model, semistructured interviews were conducted with participants across multiple markets to investigate the interplay between high job demands, leadership behaviors, and employee well-being. Findings indicated that while trusted colleagues and positive leadership behaviors served as protective resources that reduced strain and fostered resilience, negative attitudes, favoritism, and lack of collaboration among colleagues amplified stress. Communication breakdowns, poorly managed organizational change, and …

Washington Report: Update Of Lifo Questions And Comments, Thomas R. Hanley

Tax Adviser

No abstract provided.

Code Words, Josh Grauer

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Division’S Comments On Sec. 585 Proposed Regulations, Thomas R. Hanley, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.