Digital Commons Network^™

Allocation Of Interest Expense For Foreign Branch Banking Operations In The U.S., Charles T. Crawford

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

1978 Changes Affecting The Taxation Of Deferred Compensation, Retirement Plans, And Fringe Benefits This, Charles V. Fingal Jr.

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, William R. Sutherland

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 2, February 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Defining Marketing In The Digital Age: An Opportunity To Advance Marketing Thought And Practice, Norman Mafuratidze, Marius Wait, Ilse Struweg

The Qualitative Report

Our study consolidates and refines diverse marketing definitions that have emerged over six decades to formulate a contemporary definition encapsulating the discipline’s current practices and theoretical advancements. We investigate how diverse conceptualizations of marketing can be synthesized into a modern definition that accurately reflects current practices and theoretical advancements while providing practical guidance. Using qualitative document analysis methodology, we conducted first- and second-cycle coding on existing marketing definitions from academic literature and industry publications, identifying recurring themes through thematic analysis. Our findings reveal that marketing can be effectively conceptualized through the DIVE framework (Dynamism, Interconnectivity, Value co-creation, and Exchange), positioning …

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Estate Tax Deduction For Administration Expenses - Circuits In Conflict, William R. Brennan Jr.

Tax Adviser

No abstract provided.

Bernard Parks, Jr. V. Kelly King, Order On Motion To Dismiss Appeal, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Chacahoula 2025, Volume 92, Alayna Pellegrin

Chacahoula

The 2025 issue of Chacahoula includes December 2024 and May 2025 graduating classes, as well as stunning photography student life on the banks of Bayou Desiard. With features covering students, faculty, and staff, this year's time capsule preserves an academic year in the life of the University of Louisiana at Monroe.

Consumer Behavior-Based Strategies Small Business Leaders Use To Increase Online Sales Revenues, Alexander Sakharov

Walden Dissertations and Doctoral Studies

Many small business leaders struggle to tailor online strategies that drive demand, limiting growth and differentiation in competitive digital markets. Business leaders must adopt data-informed, customer-centered approaches that align digital marketing efforts with consumer behavior and market expectations. Grounded in social exchange theory, the purpose of this qualitative pragmatic inquiry was to explore the online shopping marketing strategies that some small business marketing leaders use to increase demand for products and services. Data were collected through semistructured interviews with six small business leaders from Vancouver, British Columbia; Toronto, Ontario; and Seattle, Washington. The four main themes identified using thematic analysis …

Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others, Ryan D. Sommerfeldt

Faculty Publications

Companies are strongly encouraged to implement whistleblowing programs to help detect and deter misconduct in organizations, but whistleblowers often face ostracism as their coworkers are less willing to work with them (the whistleblower effect). Rewarding the whistleblower and protecting the whistleblower’s identity are two highly recommended features of whistleblowing programs that aim to encourage reporting. Across two experiments, I examine the spillover effects of these whistleblowing program features on how willing employees are to work with their coworkers after reporting occurs. I find that providing a reward to the whistleblower exacerbates the whistleblower effect, leading employees to work even less …

Behavioral Assessment Software: Enhancing Polygraph And Investigative Interviewing, Alan Saquella

Publications

In the rapidly evolving world of security, law enforcement, and investigative sciences, professionals are increasingly turning to advanced technologies to supplement tried-and-true methodologies. One emerging innovation is behavioral assessment software, designed to enhance both pre-employment screening and investigative interviewing. Acting as a form of modern human intelligence collection, these tools enable examiners and investigators to gather deeper insights directly from candidates and subjects, revealing behavioral cues and risk indicators that might otherwise remain hidden (Vrij, 2008).

Importantly, behavioral assessment software is not intended to replace polygraph or other traditional investigative methods. Instead, it functions as a complementary resource—one that provides …

Entrepreneurial Identity And Small Business Performance In An Emerging Nation: The Role Of Effectuation In South Africa, Justice Muchineripi, Willie Chinyamurindi

Arab Economic and Business Journal

This study explores the link between entrepreneurial identity and subjective business performance in South African small businesses, focusing on the mediating role of effectuation. Using data from 380 small, medium, and micro enterprises (SMMEs) in the Eastern Cape, the study responds to calls for research that integrates individual and contextual factors in entrepreneurship. Findings which emerged in the study showed that social identity was not significantly linked to subjective performance, spiritual and business identity positively predict positive subjective performance. There was no evidence of effectuation mediation on entrepreneur identity and subjective performance. The research underscores the importance of understanding identity’s …

Rutger Bregman’S Vision: Moral Ambition Without Imagination, Vladimir Snurenco

University Faculty Publications and Creative Works

This review critiques Rutger Bregman’s top-down blueprint—higher taxes, new laws, and big-ticket nonprofits—as a centralized moralism that sidelines the institutions that actually nurture prosperity and dignity: family, church, enterprise, and local associations. I contrast Bregman’s Robin-Hood rhetoric (and his School for Moral Ambition) with a subsidiarity-driven vision rooted in Tocqueville, Kuyper, and Nisbet, and with Michael Pakaluk’s call for vocation within business. Drawing on research by Owen Zidar (the “stealthy wealthy”) and The Millionaire Next Door, I argue Bregman caricatures the rich and misunderstands how wealth is created.

I also question his nonprofit model: celebrating outputs (money raised, nets distributed) …

A Multicriteria Model For Assessing Item Importance And Risk Using Operational Data From Military Supply Chains, Manuel D. Rossetti, Juliana Bright, Andrew Freeman, Anna Lee, Anthony Parrish

Industrial Engineering Faculty Publications and Presentations

This paper is motivated by the need to assess the risk profiles associated with the substantial number of items within military supply chains. The scale of supply chain management processes creates difficulties in both the complexity of the analysis and in performing risk assessments that are based on the manual (human analyst) assessment methods. Thus, analysts require methods that can be automated and that can incorporate on-going operational data on a regular basis. Design/methodology/approach

The approach taken to address the identification of supply chain risk within an operational setting is based on aspects of multiobjective decision analysis (MODA). The approach …

The Effect Of Disaggregated Country Risk On Foreign Portfolio Investment Flows In South Africa, Paul-Francois Muzindutsi, Tristan Kyle Govender, Nokwanda Nkwanyana, Sanelisiwe Zulu, Nondumiso Myeni, Sinegugu Khuzwayo, Fikile Dube

Economic and Business Review

This study explores the relationship between disaggregated country risk and foreign portfolio investment (FPI) flows in South Africa, focusing on both the long-run and short-run effects of economic, financial, and political country risk measures on net foreign purchases of shares (NFPS) and net foreign purchases of bonds (NFPB) during the period from 1995 to 2019. We employed autoregressive distributed lag (ARDL) and nonlinear autoregressive distributed lag (NARDL) models to assess the relationships between the variables. The results indicate that all disaggregated country risk measures have a long-run effect on NFPS and NFPB, and the impacts of these risks are asymmetric. …

Terra Lunaris: Assessment Of A Lunar Habitat For Scientific Astronauts, Space Miners, Or Space Tourists, Dirk Schumann, Robert A. Goehlich

Publications

This conceptual paper explores ground- based habitable space modules for various applications. The Terra Lunaris concept serves as the baseline and is evaluated in comparison to existing and theoretical studies in this field. Terra Lunaris is a compact hybrid habitat that expands to offer nearly four times its transport volume by combining rigid modules with an inflatable shell. With most interior elements pre-installed and foldable, setup time and complexity are minimized. The design integrates technical zones, living quarters, and shared spaces, while also supporting psychological well-being under extreme conditions. The paper provides both qualitative and quantitative analyses of lunar habitation …

2025-09-08 Provost's Pac-22 Response To Questions, Morehead State University. Faculty Senate.

Faculty Senate Records

Responses given by Provost Chris Schroeder to questions sent by Faculty Senate President Annie Adams regarding the revisal of PAc-22 on September 8, 2025.

Volkswagen And The Volksprodukte: The Failed Revolution In Production And Consumption In The Third Reich, Stuart Bailey

The Ozark Historical Review

Volksprodukte, with its utilization of consumption as a societal bond, was a crucial aspect for creating class harmony in Hitler's National Socialism. This paper discusses the influence of Henry Ford's manufacturing processes in supporting societal cohesion and their application to Volkswagen manufacture and the greater societal implications.

Out Of The Vacuum: The Effect Of Tax Liability Changes On Compliance In The Presence Of Withholding Position And Group Affiliation, Chelsea Rae Austin, Donna Bobek Schmitt, Spenser G. Seifert

Faculty Publications

Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position. Additionally, tax law changes are often enacted in politically polarized environments. We examine how three factors—tax liability changes, withholding position, and group affiliation—combine to influence individuals' tax compliance decisions. Our experimental results show that a tax increase is universally experienced as a loss, even when coupled with a tax refund and enacted by an …

2025-09-04 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from September 4, 2025.

Optimizing Ai Strategies In E-Commerce Customer Service: An Agent-Based Simulation, Yali Zhang, Zhenbin Ding, Jun Sun, Xingfang Zhao, Xu Hu, Zhaojun Yang

Information Systems Faculty Publications

The growing integration of chatbots in e-commerce customer service presents opportunities and challenges for online retailers in shaping effective artificial intelligence (AI) strategies. This study evaluates human-only, AI-only, and human–AI collaboration strategies using an agent-based simulation model across varying levels of task complexity, service volume, and product margin. Results show that the AI-only strategy excels in low-volume, simple tasks due to its cost-effectiveness, while the human–AI collaboration strategy proves superior in managing high-volume or complex inquiries by scaling human involvement to meet demand. For high-margin products, this collaborative approach delivers the best service, whereas the AI-only strategy is optimal for …

Information Security Awareness And Behavior Of Smartphone Users In The Ibadan Metropolis, Nigeria, Funmilola Olubunmi Omotayo

Journal of Cybersecurity Education, Research and Practice

Today, there is a rapid increase in the number of people using the Internet via smartphones and relying on them for most of their daily activities. Consequently, smartphones are becoming the target of criminals for atrocious purposes. This study investigated the information security awareness and behavior of smartphone users in the Ibadan metropolis, Nigeria. The study adopted a descriptive survey design. Data was collected with a questionnaire from 400 respondents who were conveniently selected. Findings revealed that most smartphone users knew about the smartphone security features available on their phones. However, most also engaged in behaviors that threatened their information …

Elevating Entrepreneurship With Generative Artificial Intelligence, Yaojie Li, John Kirk Ring, Dan Jin, Saleh Bajaba

Management and Marketing Faculty Publications

Generative artificial intelligence (GenAI) transforms the entrepreneurial landscape by providing contextual information, identifying viable opportunities, and facilitating entrepreneurial decision-making. Despite the growing acknowledgment of its use in entrepreneurial activities, this field lacks a robust theoretical framework and practical implementation. This study seeks to fill this gap by drawing on information behavior literature to explore the effect of GenAI across the entrepreneurial spectrum. By leveraging large language models and prompt engineering patterns, we examined how GenAI could generate accurate, relevant, and inspiring content through various interaction scenarios. Our findings suggest that GenAI significantly mitigates early-stage entrepreneurial information asymmetry and supports sophisticated …

Preventing Workplace Violence: A Strategic Imperative For Today’S Organizations, Alan Saquella

Publications

Workplace violence is a critical and growing concern for organizations across all industries. It encompasses a wide spectrum from bullying and verbal threats to physical assaults and, in the most tragic cases, homicide. While acts of extreme violence often dominate news headlines, they are typically preceded by missed warning signs and failed interventions.

In These Challenging Times: Why Practice Analytics Are Your New Best Friend, Patrick Houlihan Dds

The Journal of the Michigan Dental Association

This article argues that financial success is crucial for a thriving dental practice in today's competitive market, despite dentists often lacking sufficient business management training. It introduces practice analytics as a fundamental tool to optimize operations and maximize profitability, enabling dentists to scrutinize outputs, evaluate performance, and implement necessary changes to achieve their goals. Key metrics to track include the number of active patients, monthly collection numbers, the doctor-to-hygiene collection ratio (ideal 65% doctor, 35% hygiene), collection per active patient per year, profit, and various overhead expenses (staff, facility, lab, supply, administrative). The author emphasizes that regular tracking of these …

Sound Decisions: The Impact Of Music Genre In Fashion Advertising On Consumer Perceptions And Purchase Intention, Cassandra Thomas

Graduate Theses and Dissertations

This study examines how music genre, brand type, and the perceived congruency between the two influences consumer perceptions of fashion advertising. Guided by Congruity Theory and Attitude Theory, this study employed a 3x3 experimental design in which 252 participants viewed one of nine advertisement conditions varying by music genre (pop, hip-hop, electronic) and brand type (activewear, fast fashion, luxury). A series of one-way ANOVAs, bivariate correlations, and regression analyses were conducted to interpret the effects of music genre, brand type, and perceived congruency on attitudes toward 1) the advertisement and brand, 2) credibility of the advertisement and brand, and 3) …