Digital Commons Network^™

Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman

Tax Adviser

No abstract provided.

Exponential Decay For The Truncated Version Of The Porous-Elastic Model, Dilberto Da Silva Almeida Júnior, Baowei Feng, Luiz Gutemberg Miranda

BAU Journal - Science and Technology

This paper investigates the one-dimensional truncated version of the porous-elastic system that avoids the damaging con sequences associated with the second frequency spectrum. We consider a feedback law acting on the displacement of the elastic solid and establish well-posedness via the Faedo-Galerkin method. Furthermore, we prove an exponential energy decay result that holds independently of any specific relationship between the system’s coefficients, using the energy perturbation method.

The Medical Check Up Result Data Collection System Function To Determine The Health Condition Of Workers At Pt. Pertamina Region Iii, Shonia Fitriananda, Mohammad Ridha

Jurnal Administrasi Bisnis Terapan

Activities carried out at PT. Pertamina (Persero) is very diverse. One of the activities is Medical Check Up under the auspices of Pertamedika, which is a health facility in PT. Pertamina (Persero) which is intended for workers to be checked for health every year with physical examination in the form of heart examination, blood tests, eye tests, and ultrasonography (USG). With the activities, it is inseparable from direct communication between the administration and workers to confirm each other about the needs and desires of workers who can be helped by the medical administration. The preparation of this academic paper task …

Satisfaction As A Mediator Between Perceptions Of Service Quality And Loyalty Related To The Indonesian Social Security Mobile App, Tengku Ezni Balqiah, Roswita Nilakurnia, Rifelly Dewi Astuti, Permata Wulandari, Arief Dahyan Supriadi, Tarimantan Sanberto Saragih, Eldest Augustin, Fadly Eka Pradana, Fergie S. Mahaganti, An Nisa Pramasanti, Rendra Hymne Fajar Hutabarat

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: to determine whether the perceived service quality factors could promote user Jamsostek Mobile (JMO) satisfy and continue to use JMO

Design/methodology/approach: Data was gathered through an online survey of JMO users to analyse three hypotheses using Structural Equation Modelling (SEM) method with SmartPLS

Research Findings: the result demonstrated that all hypotheses are supported that indicate there are three dimension of JMO attributes could develop Perceived Service Quality. Moreover, this variable could enhance loyalty through satisfaction.

Theoretical Contribution/Originality: Using the Stimulus–Organism–Response (S-O-R) Model, this study develop framework to strengthen the …

Dampak Covid-19 Terhadap Kecepatan Penyesuaian Struktur Modal: Studi Perbandingan Antara Perusahaan Sharia-Compliant Dan Non-Compliant Di Indonesia, Abdul Karim, Karina Wulandari

Jurnal Manajemen dan Usahawan Indonesia

This study aims to examine the impact of the COVID-19 pandemic on capital structure adjustment among firms in Indonesia, with a focus on differences between Sharia-compliant and non-compliant companies. The research utilizes panel data from non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2017–2022 period. Capital structure adjustment is analyzed using panel regression methods, controlling for variables such as profitability, growth, firm size, tangibility, liquidity, and income volatility. The findings indicate that the pandemic increased leverage and accelerated capital structure adjustment overall. However, Sharia-compliant firms exhibited a slower adjustment speed compared to non-compliant firms, due to constraints …

Understanding The Complementarity And Substitutability Of Cooking Fuels In Developing Countries: Evidence From 2020/21 Tanzania National Panel Survey, Samwel Saimon Lwiza, Monica Sebastian Kauky

Tanzanian Economic Review

Increasing access to alternative energy sources in developing countries might be a potential for multiple energy consumption rather than switching from traditional to modern ones. This study aims to examine the complementarity and substitutability of cooking fuels and factors influencing households’ choices of such fuels in developing countries. Two categories of cooking energy were considered: traditional (dirty) fuels - firewood, charcoal and kerosene; and modern (cleaner) fuels - Liquefied Petroleum Gas (LPG) and electricity. Based on a nationally representative sample of 5,199 households from the Tanzania National Panel Survey (NPS) of 2020/21, results from a Multivariate Probit model indicate that …

Institutional Quality And Public Debt Dynamics In Sub-Saharan Africa: Implications For Fiscal Sustainability, Abdullahi Sani

CBN Journal of Applied Statistics (JAS)

This paper examines the impact of institutional quality on public debt dynamics in Sub-Saharan Africa (SSA) from 2010 to 2023. Using the system Generalized Method of Moments (GMM)estimator, the study investigates how key governance dimensions (control of corruption, government effectiveness, political stability, regulatory quality, rule of law, and voice and accountability) affect public debt dynamics across 41 SSA countries. GDP growth, debt servicing, population growth, trade openness, inflation, unemployment, and government expenditure, are used to capture broader debt drivers. The results indicate that a one-unit improvement in overall institutional quality reduces debt-to-GDP ratio by approximately 0.92%. Control of corruption, government …

The Implications Of Religiosity And Complementary Determinants On The Repurchase Intention Of Halal-Certified Food In Indonesia 2024, Jihan Luthfiyyah Siregar, Nurdin Sobari

ASEAN Marketing Journal

Manuscript Type: Research Article.

Research Aims: This study applies the Theory of Planned Behavior (TPB) framework to examine the impact of religiosity on repurchase intentions for halal-certified food, incorporating factors such as subjective norms, awareness, trust, halal knowledge, halal certification, and perceived behavioral control.

Design/Methodology/Approach: Data were collected from 472 respondents through a purposive sampling survey in Indonesia, and analyzed using Structural Equation Modeling (SEM) with SmartPLS v.3.2.9.

Research Findings: A total of 20 hypotheses were tested. The findings reveal that religiosity influences the mediators—halal knowledge, halal certification, subjective norms, and perceived behavioral control—which, in turn, shape attitudes and stimulate …

The Role Of Pastinformation, Time, And Emotional Pressure In Heuristic Decision-Making, James Albanus, Martin Chegere

Tanzanian Economic Review

Unlike the assumptions of classical rational choice theory, decision-makers are far less rational and not always self-interested. Decision-makers normally have less than perfect information, face limited time to make decisions, fall into cognitive biases, and reciprocate. Behavioural economics argues that decision-makers typically face bounded rationality and adopt simple, intuitive “rules of thumb” instead of calculating optimal solutions for every decision they make.

Using insights from behavioural economics, this paper explores how people with economic goals make decisions under time and emotional pressure. Specifically, it examines how a goalkeeper, as an economic agent, makes decisions during a penalty session using data …

Do Poverty Traps Exist In Uganda? Household Level Evidence From Panel Data, Alex Aliga, Susan Kavuma, Oryema John Bosco

Tanzanian Economic Review

This study aimed at providing new evidence on the existence of poverty trap among Uganda’s households using Uganda National Panel data. Evidence of the existence of a poverty trap is fundamental in guiding the development of sound policies and interventions targeted to assist in pulling households out of poverty trap. Analysis was based on two sets of panel data comprising 8,122 households from 3 waves (2009/2010-2011/2012) and 12,199 households from 4 waves (2013/2014-2019/2020). Using the PCA constructed asset index approach based on a parametric regression model, we show that a poverty trap exists. This is revealed by the negative quartic …

Revisiting The Twin Deficits Hypothesis: An Empirical Analysis Of The Relationship Between Budget Deficits And Trade Deficits In Tanzania (2003–2023), Enock S. Mwakalila, Rosemary S. Taylor

Tanzanian Economic Review

The Twin Deficit Hypothesis has been extensively examined across various economic contexts, yet its applicability often depends on a country’s unique economic structure and dynamics. This study revisits the hypothesis in Tanzania, analyzing the relationship between the budget and trade deficits using quarterly time series data from 2005 to 2023. Employing a Granger Causality test within a multivariate Vector Error Correction Model, this research explores the direction of causality between the two deficits. The findings confirm a significant short and long-run relationship between the budget and trade deficits. Specifically, the results reveal a unidirectional short-run causality from the trade deficit …

A Revisit Of The Causal Effect Of Debt Burden On Inflation Dynamics In Tanzania, Cornel Joseph, Mirau N. Mbise

Tanzanian Economic Review

This research paper delves into the impact of national debt on inflation in Tanzania. It uses the autoregressive distributed lag model and the Granger causality approach, with quarterly data from 2003 to 2023. The findings show that total debt stock and public external debt have a negative effect on inflation in the long run. Meanwhile, long-term inflation is positively influenced by both private and public external debt. The study also reveals that national debt has a one-way causal relationship with inflation in Tanzania. These results suggest that the government should focus on managing public debt when making decisions to control …

Prosedur Audit Atas Pendapatan Penjualan: Studi Kasus Pada Perusahaan Perkebunan Karet, Yehu Frans Annie Satyareksa, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

No abstract provided.

The Career Breaking Point: Mid-Career Women’S Perceptions Of Organizational Communication And Their Career Disruptions, Laura Nicole Miller, Karen Mccullough

Applied Business Faculty Publications

When women in leadership experience career disruptions, they and their organizations lose. Companies forfeit experienced, mission-aligned talent, while women face instability and professional setbacks. This qualitative study offers a diagnostic foundation for understanding how organizational communication contributes to these disruptions. Guided by the cultural approach to organizations and using a constructivist grounded theory methodology, the study draws on semi-structured interviews with 14 mid-career women who experienced career interruptions. Findings identify three interrelated communication-related factors: mission-driven overwork, gaslighting, and value incongruence. Rather than prescribing solutions, the study centers on women’s lived experiences to highlight the communication patterns they perceive as harmful. …

Disinformation Attacks And Nonprofit Communication Strategies, Elise Lael Kieffer, Kevin M. Carr

Journal of Nonprofit Innovation

This study explores how disinformation attacks on social media can affect nonprofit organizations, a topic that has received limited scholarly attention compared to similar impacts in the for-profit sector. Through a review of existing literature and two in-depth case studies—Save the Children and the American Red Cross—this research analyzes how nonprofit organizations are uniquely vulnerable to reputational damage in the face of disinformation. The case studies highlight different motivations behind disinformation campaigns, including political agendas and deliberate efforts to harm brand credibility, and assess the effectiveness of various response strategies, including denial, debunking, attacking the source, and public education. Findings …

Developing A Faith-Based Financial Literacy: A Case Study Of Micro, Small And Medium Enterprises In East Sepik Province Of Papua New Guinea, Jessica Torohama, Alice Napasu

Adventist Human-Subject Researchers Association

Financial Literacy is crucial for the success of Micro, Small, and Medium Enterprises (MSMEs). However, MSMEs operate without financial literacy knowledge. This qualitative case study explored the faith-based financial literacy model for MSMEs in the East Sepik Province of Papua New Guinea. The study aims to bridge the financial literacy gaps by creating a faith-based curriculum for MSME owners.

Lessons Learned: Luis Jácome, Mercedes Cardona

Journal of Financial Crises

Luis Jácome was appointed president of the board of Ecuador’s central bank in 1998 by newly elected President Jamil Mahuad. He and other members of the board resigned in 1999 in protest against a number of crisis-intervention measures they saw as threatening the bank’s independence to set monetary policy. Since the 1970s, Ecuador’s economy had experienced a period of growth fueled by oil exports, but by the mid-1990s the economy was reeling from a series of shocks, among them: a sharp drop in the price of oil, the effects of severe flooding on the country’s agricultural production, and the cost …

Lessons Learned: Benoît Cœuré, Mercedes Cardona

Journal of Financial Crises

Benoît Cœuré held several positions in the French Treasury in the years leading to the Global Financial Crisis (GFC). He was an economic adviser to the director general of the French Treasury from 1997–2002, deputy chief executive and chief executive of the French debt management office from 2002–2007, and assistant secretary for multilateral affairs, trade, and development from 2007–2009. He served as chief economist and deputy director general in 2009–2011. He joined the European Central Bank (ECB) during the European Sovereign debt Crisis and was responsible for market operations, market infrastructure supervision and European and international relations as a member …

Lessons Learned: Miguel Carcaño, Mercedes Cardona

Journal of Financial Crises

During the Global Financial Crisis (GFC), Miguel Carcaño served as head of the Spanish Treasury’s Fund for Orderly Bank Restructuring, the authority in charge of managing the restructuring process of the country’s credit institutions. The fund, known today as the Spanish Executive Resolution Authority, is integrated into the European network led by the Single Resolution Board (SRB) of the European Union’s banking union. Carcaño has held a number of posts within the SRB and in 2022 became head of the Single Resolution Fund, the SRB’s emergency fund, which serves as backstop for institutions across the banking union’s 21 countries.

Lessons Learned: Mark Branson, Mercedes Cardona

Journal of Financial Crises

Mark Branson joined the Swiss Financial Market Supervisory Authority (FINMA) as head of the banking division in 2010, during the European Sovereign Debt Crisis. He became deputy director of FINMA in 2013 and was named director a year later. Although Switzerland is not a member of the European Union (EU) or its banking union, the nation participates in bilateral agreements that govern trade with the EU, its largest trading partner. In the wake of the Global Financial Crisis (GFC), it enacted a number of regulations to improve oversight of the financial sector. Branson left FINMA in 2021 to become head …

United States: Rhode Island Limited Bank Holiday, 1991, Ayodeji George, Sophia Alden

Journal of Financial Crises

In 1990, the Rhode Island Share and Deposit Indemnity Corporation (RISDIC) was a private mutual deposit insurance corporation funded by member institutions. Late that year, after the failures of two of its insured institutions in July and October, other RISDIC member institutions faced large depositor withdrawals, as concerns began to focus on the financial health of RISDIC itself. RISDIC had maintained inadequate reserves, and on December 31, 1990, it found itself lacking the resources to cover depositor withdrawals from member institutions. RISDIC leadership requested a state-appointed conservator, which meant that all its member institutions no longer had the deposit insurance …

Survey Of Bank Holidays And Fund Suspensions, Rosalind Z. Wiggins, Owen Heaphy, Anmol Makhija, Stella Schaefer-Brown, Greg Feldberg, Andrew Metrick

Journal of Financial Crises

In this paper, we analyze seven case studies involving bank holidays and two involving mutual fund suspensions produced by the Yale Program on Financial Stability. Our main purpose is to assist policymakers who are considering utilizing a bank holiday in designing the most effective program as efficiently as possible. We find that a bank holiday may be most useful when designing and implementing a comprehensive remedy to an underlying problem distressing banks, particularly when an exogenous shock rather than balance sheet weaknesses is the cause of general distress to the system. A holiday is also useful to “ring-fence” one or …

When Spotlights Fade: Local Newspaper Closures And Financial Advisor Misconduct, Zhi Li, Qiyuan Peng, Rui-Zhong (R.Z.) Zhang

Business Faculty Articles and Research

Using individual records of about 950,000 financial advisors, we find that the probability and intensity of financial advisor misconduct significantly increase after local newspaper closures. The impact is more pronounced in counties with a higher proportion of seniors, minorities, and individuals with lower education levels. Male advisors are more likely to commit misconduct following newspaper closures than female advisors. The sensitivity of advisors’ job turnover to misconduct decreases after closures, suggesting a lower cost of committing misconduct. Our evidence indicates that local newspapers play a distinct role in mitigating financial advisor misconduct, as media exposure raises the costs of misbehavior.

The Failure Of Change Management Projects In Strategy Implementation, Brandon S. Cupp

Doctoral Dissertations and Projects

Change management is critical to strategy implementation, yet organizations frequently struggle to integrate change initiatives, leading to high failure rates. This study explores the systemic challenges associated with change management projects within strategy implementation programs, identifying key factors contributing to success or failure. The research, using a flexible qualitative case study, examines the perspectives of executives, middle managers, and front-line employees in a U.S.-based public safety apparel company. Findings reveal that ineffective communication, insufficient training and support, lack of leadership accountability, employee resistance, generational and cultural differences, and misalignment between strategic vision and operational execution significantly contribute to change management …

Hegemonic Entrepreneurial Masculinities In Patriarchal Contexts: Exploring Men's Entrepreneurship In War-Torn Territories, Doaa Althalathini, Theodore A. Khoury, Nick Rumens

Business Faculty Publications and Presentations

This article examines how the war-torn context in Iraq has affected men’s entrepreneurship and entrepreneurial masculinities. Drawing on the entrepreneurship masculinities literature, Connell’s notion of hegemonic masculinity and in-depth interviews with 21 Iraqi men entrepreneurs, this article demonstrates the complex interplay between entrepreneurship, masculinity and patriarchal dynamics in the context of wars and economic instability in Iraq. Study findings show how Iraqi men often turn to entrepreneurship out of necessity to meet patriarchal expectations of them as primary providers for their families. We contribute to the literature on entrepreneurship, men and masculinities by demonstrating how entrepreneurship not only serves as …

The Tax Adviser, Volume 13, Number 1, January 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber

Tax Adviser

No abstract provided.

2025-06-20 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 June 20, 2025, which includes the minutes of the meeting held on March 28, 2025.