Digital Commons Network^™

Garage Sale Web-Based Information System, Sonachi Mogbogu

Systems Manuals - 2026

The Garage Sale web application is in response to a business need of an online interactive system. This system will support the interaction between owners and shoppers of garage sale event. The online information system is a great idea to implement because it will help create sales awareness which will lead to increase in the customer base, and increased sales for event organizers. People are used to the traditional approaches, advertising events through word-of-mouth and posting signs alongside roads, however, having an online information system will be more effective in reaching a wider market of buyers. The traditional approaches do …

Employee Policy Handbook October 2025, Sacred Heart University

Handbooks & Factbooks

No abstract provided.

Moving Drives You Crazy, Michelle C. Dziurgot

The Journal of the Michigan Dental Association

The Editor-in-Chief shares her frustrating experience moving a dental office. Key challenges included dental insurances dropping the practice from networks during recredentialing, causing denied claims for 30-60 days despite no changes to tax ID or NPI. State regulations also required new payments for radiation tubes, rather than crediting previous payments, despite a reduction in equipment. Furthermore, dental supply companies and movers did not take responsibility for broken equipment during the move. Despite these "insane and archaic" hurdles, most patients transitioned, and the article concludes with a comprehensive resource list for practice address changes

J Mich Dent Assoc July 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 5,800 members. It stands as the primary publication reaching Michigan dentists. The all-digital July issue features Dr. Michele Tulak-Gorecki’s "It’s Time to Dare Greatly at the ADA," where she outlines her vision for ADA president-elect, focusing on financial integrity, strengthened advocacy, and fostering unity amidst challenges like declining membership and issues with the association management system.

Supporting articles highlight the MDA’s endorsement of MEDVA, offering cost-effective, HIPAA-compliant virtual assistant solutions for dental practices to …

Can Esg Reduce Credit Risk? An Empirical Investigation Across Asean-5 Markets, Arrafif Pratama Zaini, Maria Ulpah

The Indonesian Capital Market Review

Based on stakeholder theory and signaling theory, companies with strong ESG performance send signals to various stakeholders, thus building trust and influencing better credit risk evaluation. This study empirically examines the effect of Environmental, Social, and Governance (ESG) performance on the credit risk of non-financial public companies in ASEAN-5 countries (Indonesia, Malaysia, Philippines, Singapore, and Thailand) over the period 2019-2023. Corporate credit risk is measured using 2 main approaches: the accounting-based and market-based models. Merton's KMV model calculates the probability of default (PD) using a market-based approach. In contrast, the Altman Z-Score predicts bankruptcy risk based on financial ratios in …

The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen

The Indonesian Capital Market Review

The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022. Research results have shown that initially, when businesses carry out tax avoidance, it will reduce the capital structure of the business because the marginal benefits received from tax avoidance are lower than the marginal costs from tax avoidance. However, after businesses carry out tax avoidance and the benefits from …

The Evolution Of Agriculture Marketing: Harnessing Data Analytics To Understand Generational Shifts And Influencer Trends, Lexi Schweigert

Theses

The findings reveal that data analytics plays a crucial role in shaping marketing strategies in agriculture. Generational shifts, particularly among Gen Z and Alpha, are driving changes in consumer preferences and expectations. Influencers are also playing an increasingly important role in shaping the perception of agriculture and food among these generations.

Optimizing Transfer Classification: Enhancing Accuracy And Reducing Readmission Rate Penalties For Cardiovascular Care In Short-Term Rehab, Aeshia Hicks

All Doctor of Nursing Practice (DNP) Scholarly Projects

Problem: In a short-term rehabilitation (STR) setting, misclassification of planned hospital transfers as unplanned readmissions among elderly cardiovascular patients inflated CMS-reported readmission rates, distorted performance metrics, and led to financial penalties under the Hospital Readmissions Reduction Program (HRRP). A gap analysis revealed a 14% misclassification rate, significantly higher than the CMS benchmark of 8.65%, which was attributed to inconsistent documentation and a lack of standardized classification criteria.

Aim of the Project: To reduce transfer misclassification by 20% through the implementation of a standardized electronic health record (EHR) template and targeted staff education, thereby improving CMS compliance and documentation integrity in …

Two Essays In Finance: Can Machines Better Predict Insider Trading? And Csr And Firm Value Following Dividend Cuts: International Evidence, Solmaz Batebi

Theses and Dissertations

This dissertation consists of two essays. In the first paper, I find that machine learning (ML) models predict the likelihood and magnitude of insider trading significantly better than linear models such as OLS and logistic regression. I use ML models, including LASSO, Random Forest, and eXtreme Gradient Boosting, optimizing model parameters through Bayesian hyperparameter tuning to identify the best configuration. Additionally, I apply SHAP values to better understand the determinants of insider trading. I also use Gaussian Thompson Sampling (GTS) to explore the sources of insiders’ market-timing capabilities. I find that ML models can boost the R² for models predicting …

From Disruption To Integration: Cryptocurrency Prices, Financial Fluctuations, And Macroeconomy, Zhengyang Chen

Faculty Publications

This paper examines cryptocurrency shock transmission to financial markets and the macroeconomy using a Bayesian structural VAR with Pandemic Priors from 2015 to 2024. By affecting overall risk appetite, cryptocurrency price shocks generate positive financial market spillovers, accounting for 18% of equity and 27% of commodity price fluctuations. Real economic effects are significant in driving investment but remain limited, contributing only 4% to unemployment and 6% to industrial production variance. However, cryptocurrency shocks explain 18% of price-level forecast error variance at long horizons. Narrative analysis reveals sentiment and technology as primary shock drivers. These findings demonstrate cryptocurrency's deep financial system …

Decomposing Crowding Out Effect In The Philippines: Leveraging Fiscal Policy To Drive Inclusive Growth, John Paolo R. Rivera, Mary Grace R. Agner, Viory Yvonne T. Janeo, John Angelo F. Cristobal

DLSU Business & Economics Review

Fiscal stimulus programs have substantively kept the Philippine economy afloat during crises and in facilitating recovery. In pursuing steeper growth, there is a tendency to harness fiscal policy at the expense of crowding out private investment and consumption, which defeats the ultimate purpose of such policy. Using time series analysis, we assess the degree of crowding out effect in the Philippines and its implications for the effectiveness of fiscal policy as a macroeconomic stabilization and growth driver tool. Although scholarly literature has used aggregate government spending in probing the existence of a crowding out effect on aggregate investment and consumption …

Multifaceted Skepticism: A Comprehensive Approach In Auditing Practice, Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, Wuryan Andayani

DLSU Business & Economics Review

This research uses a modified grounded theory approach to understand the behavior of auditors in Indonesia who have an Eastern cultural background in applying professional skepticism. The research results reveal that auditor behavior in practice applies multifaceted skepticism. Multifaceted skepticism refers to the idea that professional skepticism in auditing is not a one-dimensional approach. That recognizes the complexity of the audit environment and the need for auditors to consider various factors when applying their skepticism. Multifaceted skepticism brings us to a less simplistic view of professional skepticism, which until now has only been seen as an on-or-off switch. Instead, this …

Leveraging Capital Structures Of Philippine Publicly Listed Companies, Michael Angelo A. Cortez

DLSU Business & Economics Review

In this study, I revisit the determinants of corporate capital structures of publicly listed businesses in the Philippines, emphasizing major characteristics previously identified in academic literature, including tangibility, profitability, company size, non-debt tax shields, and growth. I investigate how companies’ financial actions correspond with or deviate from traditional capital structure theories within the context of the Philippine economy’s reliance on short-term, high-cost lending and its evolving capital market. Using a descriptive-exploratory approach to analyze 210 observations from 21 businesses listed on the Philippine Stock Exchange from 2014 to 2023, I performed a quantitative analysis of construct relationship using cross-sectional generalized …

Budget Deficit Spending Causes Inflation, Roberto B. Raymundo, Paulynne J. Castillo

DLSU Business & Economics Review

Using the Cochrane-Orcutt iterative procedure, the paper provides strong statistical evidence that inflation is a monetary phenomenon caused by budget deficit spending when the central bank buys government debt. Regression results validate that increasing budget deficits lead to the issuance of more debt securities the central bank uses to back the creation of new money. The central bank purchases government securities from commercial banks to implement expansionary monetary policy. The increase in money supply is not possible without the issuance of government debt securities, which, in turn, is only undertaken by the Bureau of Treasury when it finances budget deficits. …

The Impact Of Configuration Management Decisions On Firm Resilience: Integrating Resource Configuration, Operational Flexibility, And Collaborative Supply Chain Strategies, Zeplin Jiwa Husada Tarigan, Sahnaz Ubud, Zefanya Valentino Bastanta Tarigan, Ferry Jie

Research outputs 2022 to 2026

Global competition requires the company's appropriate rules and policies. The company is trying to build strong, firm resilience to maintain sustainability. The research aims to analyze the influence of management configuration decisions on company resilience through the integration of resource configuration, operational flexibility, and collaboration in the supply chain. This study was conducted on 462 manufacturing companies in Indonesia that were experiencing changes in operational systems and global competitive pressures. Data was collected through questionnaires and analyzed using the Partial Least Square (PLS) method. The research results show that management configuration decisions influence resource configuration and supply chain collaboration integration …

It’S Time To Dare Greatly At The Ada, Michele Tulak-Gorecki Dds

The Journal of the Michigan Dental Association

Dr. Michele Tulak-Gorecki, a candidate for ADA president-elect, outlines her platform, emphasizing the urgency for bold, collaborative leadership within the ADA. She addresses member concerns following the executive director's resignation, focusing on rebuilding trust and enhancing oversight. Her vision confronts declining membership, financial issues, and the flawed association management system (AMS) rollout, advocating for increased transparency and financial literacy. Tulak-Gorecki stresses the ADA's vital role in advocacy and unity across the tripartite model to protect the profession's standing. She calls for collective action to create a transparent, inclusive, innovative, and unified ADA

Strategic Pricing In A Disrupted Hospitality Landscape: Asset Valuation, Competitive Behavior, And Consumer Preferences, Badr Badraoui

Theses and Dissertations

The lodging industry is experiencing profound disruption as short-term vacation rentals (STVRs) such as Airbnb increasingly compete with traditional hotels, reshaping competitive structures, consumer expectations, and pricing strategies. While prior research has examined the impact of STVRs on hotel performance metrics, significant gaps remain regarding how pricing resilience, competitive behaviors, and consumer perceptions evolve under these new conditions. In particular, little is known about how ADR-based valuation models withstand competitive pressure, how STVR hosts respond strategically to hotel pricing signals, and how consumers evaluate partitioned pricing structures across accommodation types. This dissertation addresses these gaps through three interconnected studies designed …

Beyond Entertainment: Unveiling Digital Platform Strategic Implications For International Business Growth Of Individual Entrepreneurs, Hoik Kim

Theses and Dissertations

This dissertation examines how digital identity, comprising visual, psychological, and strategic components, impacts entrepreneurial success on global digital platforms. Rather than treating identity as a static or aesthetic trait, this study conceptualizes it as a dynamic and strategic construct shaped by audience perception, algorithmic systems, and institutional environments. The research is structured into three empirical studies. The first explores how facial visibility and social media engagement affect monetization on YouTube, considering the international context. The second study empirically investigates how a biometric cue influences entrepreneurial performance on digital platforms and interprets the results through the lens of social psychological perspectives. …

Extubation Decisions With Predictive Information For Mechanically Ventilated Patients In Icu, Guang Cheng, Jingui Xie, Zhichao Zheng, Haidong Luo, Oon Cheong Ooi

Research Collection Lee Kong Chian School Of Business

Weaning patients from mechanical ventilators is a crucial decision in intensive care units (ICUs), significantly affecting patient outcomes and the throughput of ICUs. This study aims to improve the current extubation protocols by incorporating predictive information on patient health conditions. We develop a discrete-time, finite-horizon Markov decision process with predictions of future state to support extubation decisions. We characterize the structure of the optimal policy and provide important insights into how predictive information can lead to different decision protocols. We demonstrate that adding predictive information is always beneficial, even if physicians place excessive trust in the predictions, as long as …

Play, Guide, Aspire: How Game Type And Trainer Involvement Shape Orientation Training Outcomes, Damla Sonmez

Theses and Dissertations

The use of gamification in orientation training has gained attention in organizational settings, yet questions remain regarding how different gamified training designs influence new employees’ emotional commitment, willingness to participate in future training, and long-term aspirations. Drawing on Stimulus–Organism–Response (SO-R) theory, Achievement Goal Theory, and Ecological Systems Theory, this dissertation investigates how game type (individual vs. team) and trainer involvement (active vs. passive) shape these outcomes.

Two experimental studies using vignette-based scenarios were conducted. Study 1 tested the direct effects of game type on emotional commitment and willingness to participate. Study 2 employed a 2 (game type) × 2 (trainer …

Do Supplier Ceo's National Cultural Origins Affect Supplier-Customer Relationships?, Peng Liang, Hasan Cavusoglu, Nan Hu

Research Collection School Of Computing and Information Systems

This study investigates how the national cultural origins of supplier chief executive officers (CEOs), as characterized by Hofstede’s cross-cultural dimensions, influence the duration of supplier–customer relationships. By analyzing the cultural origins of supplier CEOs from 20 countries over a 25-year period, we find that supplier CEOs with high long-term orientation (LTO) and high uncertainty avoidance (UNA) are associated with longer lasting supplier–customer relationships, while those with high individualism (IND) are associated with shorter relationship durations. These findings are robust to several alternative explanations of customer and supplier CEO variables. To address potential endogeneity—specifically, the concern that CEOs with certain cultural …

When Money Isn't Money: The Second Circuit's Gutting Of The Discharge-For-Value Defense For Erroneous Payments, Jeanne L. Schroeder

Articles

No abstract provided.

Relational History: Correcting Temporal Myopia In Social Network Research, Julia Brennecke, Gianluca Carnabuci, Gokhan Ertug

Research Collection Lee Kong Chian School Of Business

Scholars have used network concepts and methods to explain a wide range of organizational phenomena. Despite this broad interest, prevalent approaches tend to neglect a critical constitutive dimension of network ties: their history. We invoke the concept of relational history to signify the temporal path and biography of a network tie. We argue that a network tie’s history shapes what the relationship means to the parties involved, what can be accomplished in and through the relationship, and how the relationship might further evolve. In directing the attention of organizational network researchers to the relational history of network ties, we aim …

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Limitation On Investment Interest Expense, Kenneth Marx

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.