Digital Commons Network^™

Decreasing Organizational Knowledge Loss With Collaborative Learning Teams, Sandy Laurence Lembree

JWU Dissertations & Theses

Knowledge in organizations continues to be lost during attrition (Cox & Overbay, 2023). The Baby Boomers are retiring (Cox & Overbay, 2023), younger generations move (Brown, 2023), and self-interested employees hide knowledge (Ahmad & Karim, 2019; Anand et al., 2022) Collaborative learning teams (CLTs) increase knowledge transfer, which retains organizational knowledge (Ahmad & Karim, 2019). This mixed methods research was undertaken to investigate what contributors made a group in an organization into a CLT. Autonomy, competence development, group relatedness, psychological safety, shared goals and objectives, and leadership collaboration encouragement were explored for their relationships with being a CLT. Experiences were …

Exploring The Causal Links Between Esg, R&D, And Firm Performance: Evidence From The Us Technology And Food Companies, Semra Boga, Gozde Bozkurt, Hasan Sadik Tatli, Tom Gillpatrick

Business Faculty Publications and Presentations

This study examines the causal relationships between ESG (Environmental, Social, and Governance) compliance, R&D expenditures, and financial performance in the technology and food sectors in the US. A panel dataset from 2012 – 2021 from the Thomson Reuters database was analysed for 12 food and 18 technology companies. The findings show that there are different causal relationships between sectors. While R&D investments in the technology sector positively affect firm performance by increasing ESG compliance, firm performance in the food sector directs ESG compliance, encouraging R&D investments. The study emphasizes that sectoral differences should be considered in sustainability and R&D strategies …

Impact Of Accounting Information Systems And Islamic Organizational Culture On Information Quality, Oelma Arfannur Azizi, Busra Busra, Marjulin Marjulin

Arab Economic and Business Journal

Amid growing demands for transparency and accuracy in financial management, an effective Accounting Information System plays a crucial role in ensuring that financial data is accurately. However, the implementation of such technology must be supported by a strong organizational culture,. The method employed in this research is a quantitative approach, utilizing inferential statistics to explain the impact of various research variables. The statistical tool used is Structural Equation Modeling -. The results of this study indicate that both the Accounting Information System and Islamic Organizational Culture have a positive and significant impact on the quality of accounting information

A Comprehensive Review On Gamification In Neurocybersecurity, Ms. Kritika

Journal of Cybersecurity Education, Research and Practice

The research investigates gamification methods as it applies to the emerging interdisciplinary domain that brings together cybersecurity with neuroscience and psychology. Neurocybersecurity implements neural concepts to protect digital systems from security threats while targeting the human vulnerabilities that present as the strongest points of attack. Several researchers have examined gamification techniques which incorporate game design elements to enhance cybersecurity training outcomes by improving user participation and knowledge retention and user conduct compliance. The research incorporates Self-Determination Theory along with Cognitive Load Theory to explain the design principles for efficient gamified interventions. The implementation of both cognitive performance improvement and neuroplasticity …

Assessing The Role Of Employees' Esg Perception On Turnover Intention: A Moderation Analysis, Michelle Leong

Doctoral Dissertations

This dissertation examines the relationship between employees’ perceptions of their organization’s ESG performance and turnover intentions by drawing upon Social Identity Theory (SIT). SIT suggests that individuals internalize organizational values and beliefs through organizational socialization, which strengthens their identification with the organizations, leading to support for organizations that embody those values. This study also investigated whether ESG awareness is a better predictor than ESG perception. The research employed a cross-sectional survey design to examine whether age and political affiliation moderate the relationship between ESG perception and turnover intention. The findings suggest that employees’ perceptions of their organization’s ESG performance are …

Threats In Adopting Financial Technologies: Unlocking The Role Of Technological Literacy, Shahbaz Tariq, Najabat Ali Dr., Muhammad Nauman Sadiq

Business Review

Financial technologies have been considered a transformative strategy in the contemporary world, paving the way for high-quality, time-convenient, and affordable financial services to individuals, businesses, and institutions. Despite the increasing security and financial risk, the perception of cyber threats remains unchanged. We conducted this study to analyze the perception of cyber threats, factors related to cybersecurity, and the behavior of customers adopting financial technologies through banking channels. To understand the behavior of individuals and business corporations, we developed a theoretical framework based on the Theory of Planned Behavior and the Technology Acceptance Model. A convenient sampling method was used, and …

Low Beta Anomaly In Some European Emerging Markets, Tadeusz Winkler-Drews, Mateusz Mogilski

Journal of Banking and Financial Economics

The aim of the study was to identify the low beta anomaly and analyse the causes of its occurrence in five European emerging markets that were components of the MSCI Emerging Markets Europe index in the period 2010–2019. It was hypothesized that the determinants of the low beta anomaly in the analysed markets are factors from at least two of the three categories of variables. Using the Betting Against Beta model proposed by A. Frazzini and L. H. Pedersen (2014), we found that this phenomenon was not identified in three markets, but occurred in the remaining two markets, for which …

Accounting Comparability And Value Relevance Of Accounting Information: Evidence From A Change In Revenue And Expense Recognition Rules, Brandon Ater, Emrah Ekici, Thomas Noland, Christian K. Sobngwi

School of Accountancy Faculty Publications

Purpose: The purpose of this paper is to examine the accounting comparability and value relevance implications of the changes in the accounting for freight services in-process introduced through the adoption of EITF No. 91-9.

Design/methodology/approach: This is an empirical archival research paper using financial statement data and stock price information for the US transportation companies.

Findings: The results indicate that following the adoption of EITF No. 91-9, there is an increase in the level of accounting comparability for firms in the US transportation industries. This paper also finds that the reduction in the number of reporting options for revenues and …

The Psychology Of Sharing Experiences, Hyebin Kim

Olin Business School Graduate Student Theses and Dissertations

From dinners with family to parties with friends, consumers frequently spend time with and share experiences with other people. Sharing consumption with other people can uniquely shape people’s decisions and experiences, often in ways that differ from when individuals are on their own. In my research, I examine what kinds of experiences consumers like to share with other people, and how being the one who organizes gatherings for other people influences consumers’ decisions and experiences during shared consumption. In Chapter One, “When Sharing Experiences with Others, People Prefer Novel Experiences,” I examine how the social context of an experience, in …

2025-08-18 Revisal Of Pac-22 - Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

Draft of the revisal for PAc-22 submitted to the Faculty Senate on August 18, 2025.

Factors Influencing The Performance Of Farmer-Producer Organizations (Fpos) And Their Societal Impact In Tamil Nadu, Arjune S

Theses and Dissertations

Farmer Producer Organizations (FPOs) are formed mainly for the farmers to have better institutional access to acquire them. They are also under the inspiration of the director's abstinence and the incentive of getting more money. These are socio-psychological individual differences and thus of importance to markets, the perception of markets, and market relevance of group interaction. Self-esteem, attitude to participation in group activities, and willingness to participate in these types of activities are of some significance for his/her performance because they have an effect on their performance afterward.

Farmer social empowerment increased but not farmer economic empowerment did so much …

Ddx219.2 Social Media Content Creation Example 7, Sae University College

Exemplars

This project involved creating a suite of social media content tailored to the student’s chosen creative project. The work is exemplary for its consistent visual style, platform-specific content design, and alignment with the strategic goals defined on Project 1.

Real Earnings Management Among Industries: Does Market Competition Matter?, Michał Comporek

Journal of Banking and Financial Economics

This paper investigates real earnings management (REM) practices in public non-financial companies listed on the Warsaw Stock Exchange (WSE) from 2014 to 2023, focusing on sectoral differences and the influence of market competition. REM, defined as deviations from normal business operations aimed at manipulating reported earnings, can distort financial information and harm long-term firm value. This study contributes to the existing literature in two key ways. First, it examines variations in abnormal levels of production costs, sales, and discretionary expenditures – REM proxies based on Roychowdhury’s methodology – across sectors classified according to the WSE’s industry framework. This sectoral classification, …

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Analysis Of The Final Sec. 83 Regulations, Lorence L. Bravenec

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 9, Number 11, November 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Sec. 305 “Redemption Premium” Concept, Edward A. Morgan

Tax Adviser

No abstract provided.

Elective Nonqualified Cash Deferred Compensation Plans In Light Of Prop. Regs. Sec. 1.61-16, Lawrence M. Wolfish

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: In Good Form: Comments Of The Tax Forms Subcommittee, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Transfer Of Land With Unharvested Crops-An Analysis Of The Various Alternatives, Ricky Glenn Smith

Tax Adviser

No abstract provided.

Viewpoint: The Taxpayer Compliance Measurement Program: The Backbone Of The Audit Selection System, Anita F. Alpern

Tax Adviser

No abstract provided.

Spin-Off Of Owner-Occupied Real Estate And The Proposed Sec. 355 Regs., Jerry Marty

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended August 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: House-Passed Capital Gains Reductions— An Explanation, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Charities Begin At The Irs: The Forms And Substance Of Their Regulation, Alvin D. Lurie

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.