Digital Commons Network^™

Chatgpt On Chatgpt: An Exploratory Analysis Of Its Performance In The Public Sector Workplace, Jieshu Wang, Elif Kiran, S. R. Aurora, Michael Simeone, Jose Lobo

Management Faculty Publications

This study explores the impact of Generative Artificial Intelligence (GenAI), in particular, ChatGPT, on the public sector workforce in the United States, focusing on task replacement, assistance potential, and the evolving landscape of skills. Utilizing GPT-4 to evaluate 1,022 core tasks across 51 public sector occupations, we provide an exploratory analysis of the roles susceptible to ChatGPT automation and those in which ChatGPT can augment human efforts. Our findings reveal that while 63% of tasks are resistant to ChatGPT replacement, primarily due to their requirement for physical presence, emotional intelligence, and complex decision-making, tasks that are routine, rule-based, and involving …

Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh

CBN Journal of Applied Statistics (JAS)

This study investigates how adaptive expectations and news impact shape lending rate behavior in Nigeria within the framework of both symmetric and asymmetric GARCH models. Using monthly data spanning 2006M1 to 2024M5, the paper analyzes the persistence, volatility, and responsiveness of the prime lending rate to positive and negative news shocks. Three error distributions (Normal, Student’s t, and Generalized Error Distribution (GED)) were employed to ensure robust estimation. The findings reveal that, in all models, the recent past value of the prime lending rate has a positive and sig nificant impact on the current value, indicating the presence of adaptive …

Relative Price Changes And Monetary Policy Stance In Nigeria, Elijah A. Udoh, Ibrahim D. Mohammed, Yakubu M. Sanusi, Philom Ena Y. Oksakei

CBN Journal of Applied Statistics (JAS)

This study estimates a baseline Taylor Rule and an augmented Taylor Rule incorporating relative price movements (RELP) using Generalized Method of Moments (GMM) on Nigerian data. The baseline model shows weak and statistically insignificant responses of the MPR to inflation, the output gap, and crisis conditions, confirming earlier findings that inflation and output in Nigeria do not have contemporaneous effects on the MPR. By contrast, the augmented model reveals that the relative price level positively and significantly influences the policy rate, indicating that the CBN raises interest rates when domestic prices rise relative to external or bench mark prices. Across …

News You Need: It's Mid-Year: Are You Taking Advantage Of Your Mda Member Benefits?

The Journal of the Michigan Dental Association

This comprehensive overview highlights numerous MDA member benefits available to Michigan dentists. Key offerings include practice guidelines on various topics, a formal mentor program, DiSC training for staff development, social media support kits, extensive continuing education programs, and student debt resources. Additional benefits encompass ADA resources, contract analysis services, radiography training programs, job board access, legal assistance, regulatory compliance support, insurance services, and human resources guidance. The article also announces MDA Dental PAC competition winners who contributed $23,000 for advocacy activities, reports on staff departures including HR director Brandy Ryan and Medicare expert Rick Seely, and recognizes table clinic winners …

J Mich Dent Assoc June 2025

The Journal of the Michigan Dental Association

The Journal of the Michigan Dental Association is the leading monthly digital publication serving Michigan’s oral health community and the MDA’s 6,200+ members. Distributed globally through the searchable ADA Commons publishing platform, it is the primary channel for news, clinical insights, and professional resources for Michigan dentists.

June Issue Highlights:

• Cover Feature: An in-depth report on the MDA’s advocacy efforts beyond insurance reimbursement, highlighting recent legislative wins and member services that support practice profitability and success.
• Workforce Well-being: A special feature on the stages of stress and burnout, with strategies and resources to support mental health and resilience.
• Compliance Update: …

Unlocking The Power Of Socio-Knowledge Association For Enterprise Risk Identification In Stock Market, Zhenghao Liu, Keng Siau, Shaochen Yang, Feicheng Ma

Research Collection School Of Computing and Information Systems

Potential risk signals reflected in supply chain and equity connections between enterprises and social connections between investors are becoming crucial to identifying enterprise risks in addition to basic financial indicators. Traditional risk management systems face challenges in adapting to these complexities, highlighting the need for a proactive paradigm shift in risk management. Leveraging graph models such as social networks and knowledge graphs offers a promising approach to identifying and managing potential associated risks effectively. To bridge existing research gaps, a novel risk identification framework driven by social-knowledge graphs has been proposed, integrating graph deep learning and reinforcement learning techniques guided …

The Impact Of Voluntary Disclosure Of Customers’ Names On Firm Value, Mu Li

Dissertations, Theses, and Capstone Projects

Customers are a primary source of a firm’s revenue, and a firm’s relationships with its customers are one of the key factors of its success. To reduce information asymmetry regarding customers, the U.S. Securities and Exchange Commission (SEC) mandates that all publicly traded firms disclose sales to major customers who account for more than 10% of the firm’s consolidated sales. Firms may voluntarily disclose more customer information such as customers’ names. While managers may be concerned with the financial implications of such voluntary disclosure, no studies to date have explored how it impacts firm value. Using a sample of 768 …

An Exploratory Study Of Household Alcohol Consumption From The Us Bureau Of Labor Statistics Consumer Expenditure Survey With A Focus On Market Conditions And Regulatory Structures, Mayya Makarycheva

Dissertations, Theses, and Capstone Projects

Alcohol consumption and use is not just a harmful behavior or a potential recreational activity, but it also may form a way of self-identification.

Each type of beverage apparently has their own profile of dedicated drinkers. Those drinkers are also apparently loyal to the location of purchase. However, one may also consider whether consumption in one location is a predictor of consumption in the other location. This distinct tendency highlights the intricacy of consumption patterns, as on-premise and off-premise consumption simultaneously serve as complements and substitutes in the long run in terms of both location and type of beverage.

The …

Paradoxical Leadership As Facilitator In The Idea Journey: The Role Of Regulatory Focus, Irene E. De Pater, Shenghui Wang, Ming Yi, Eric F. Rietzschel

Research outputs 2022 to 2026

Drawing upon theory and research on innovation, conservation of resources, and paradoxical leadership, we examine relationships between three stages of the innovative process (i.e., idea generation, idea dissemination, and idea implementation) and the role of paradoxical leadership as a facilitator of the transitions between these stages. In addition, we examine the motivational mechanisms (promotion and prevention focus) that can explain the relevance of paradoxical leadership in the innovative process. Results of a four-wave study show that paradoxical leadership, through employee promotion focus, strengthens the relationship between idea generation and idea dissemination, whereas paradoxical leadership, through employee prevention focus, strengthens the …

Building A Sustainable System: Reimagining Nonprofit Leadership Through Critical And Creative Thinking, Darius Tafadzwa Shenje Peyton

Critical and Creative Thinking Capstones Collection

This synthesis introduces the Critical and Creative Thinking Leadership Toolbox (CCTLT), a practitioner-oriented framework designed to support nonprofit leaders navigating staff engagement, organizational complexity, and long-term sustainability. Drawing on lived experience, scholarly literature, and graduate coursework in the Critical and Creative Thinking (CCT) program, the project challenges traditional leadership models that treat employee buy-in as a binary status or compliance metric. Instead, it reframes buy-in as a dynamic spectrum shaped by trust, clarity, psychological safety, and reciprocal accountability. The work critiques unsustainable leadership practices common in mission-driven organizations and offers an actionable alternative grounded in reflection, systems awareness, and dialogic …

Speech Camp: An Action Research Approach To Transformative Presentation Skills Coaching, Sherrie Torrey

Critical and Creative Thinking Capstones Collection

This synthesis explores the evolution of Speech Camp, a participant-centered coaching program developed by the author to support individuals with presentation anxiety to increased confidence in their communication. This program, developed through iterative redesign and informed by Action Research and Action Learning, reframes presentation skills development as a relational and reflective process rather than a performance-based task. The project draws upon theoretical frameworks—including Bandura’s Self-Efficacy Theory, Ryan and Deci’s Self-Determination Theory, and Mezirow’s Transformative Learning Theory—to analyze the program’s current methodology and curriculum to reveal how elements of structured reflection, peer engagement, and psychological safety promote meaningful internal change. Special …

Becoming A Bridge Of Collaboration: How Being Supports Doing Within The Help Model Of Leadership, Andrea Burgess

Critical and Creative Thinking Capstones Collection

This synthesis project introduces the HELP Model—Humility, Emotional Intelligence, Leadership Service, and Psychological Safety—as a developmental framework for sustainable leadership rooted in character formation and relational trust. It asserts that credible and effective leadership begins with inner orientation before it can be embodied as consistent, ethical action in the world. Through integration of leadership theory, developmental psychology, and theology, the project critiques conventional, strategy-driven paradigms of organizational well-being. HELP extends Robert Kegan’s framework to include relational and spiritual dimensions of the leader’s individual growth as necessary conditions for fostering organizational collaboration. Drawing on reflective inquiry and practice-based insight, the project …

The Risk Of Marginal Inclusion In The Fortune 500: A Quasi-Replication Of Lewis & Carlos (2023), W. Chad Carlos, Yasir Dewan, Ben W. Lewis, Brian P. Reschke, S. Isaac St. Clair

Faculty Publications

Conventional wisdom suggests that being included in an exclusive ranking leads to positive external evaluations. However, Lewis and Carlos (2023) found that firms situated near the threshold for inclusion on the 100 Best Corporate Citizen ranking were devalued by investors. To assess the generalizability of this surprising finding, we quasi-replicate and extend this finding by applying the same regression discontinuity design to the Fortune 500 ranking. We find corroborating evidence: firms near the bottom of the Fortune 500 receive lower external evaluations, not only from investors but also from industry peers. Our findings therefore quasi-replicate and extend Lewis and Carlos’ …

Linear Mixed Model For The Surface Roughness Prediction In Hard Turning Operation, Prithbey Raj Dey, David Lee Enke

Engineering Management and Systems Engineering Faculty Research & Creative Works

Surface machining using hard turning is an intricate operation due to the influence of multiple machining parameters, their non-linear interactions, and the inherent variability introduced by different experimental trials. This study proposes a Linear Mixed Model (LMM) for predicting surface roughness, effectively addressing the challenges in traditional linear models, posed by the influencing factors, non-linearity, and interactions. The LMM incorporates variability from both fixed effects, such as cutting parameters (feed rate, depth of cut, and cutting speed), and random effects arising from tool wear across experimental runs. As a result, it provides a more comprehensive understanding of how these factors …

Talent Management Practices In Manufacturing Companies In Poland, The United States, Germany And Japan – A Comparative Analysis, Adam Samborski

European Management Studies

Purpose: The research objective is to determine whether there are distinctions in the assessment of talent management (TM) practices between companies from Poland (PL), the United States (US), Germany (DE) and Japan (JP), and then to identify homogeneous groups. TM practices were defined as developing talent-oriented attitudes among managers (ITM), building a culture of high performance in the company (BH-PC) and retaining the best employees in the workplace (RT).

Design/methodology/approach: Information on the assessment of TM practices was obtained from the ‘World Management Survey – Manufacturing’ (WMS) database. The studies used the Kruskal-Wallis test (KWt) and the Multiple …

European Management Studies 2025, Vol. 23, No. 1

European Management Studies

European Management Studies 2025, vol. 23, no. 1

Effective Strategies For Developing And Implementing Metrics For Successful Social Marketing Campaign Performance, Annette M. Wolf

Walden Dissertations and Doctoral Studies

Ineffective use of marketing metrics by social marketers poses a risk of inconsistent and subjective interpretations of campaign success. Social marketing managers and stakeholders are concerned because unreliable metrics hinder their ability to evaluate performance, justify funding, and replicate effective strategies. The purpose of this qualitative pragmatic inquiry, grounded in general systems theory and foundational social marketing literature, was to explore effective strategies that social marketing campaign managers use to implement metrics sufficient to measure successful campaigns. The participants were ten experienced members of the Social Marketing Association of North America, with effective strategies to implement marketing metrics to measure …

“I Didn't Come Here To Make Money”: Exploring Power 4 Athletes’ Perceptions Of Exploitation, Sarah Stokowski, Chris Corr, Kaleigh Smith, Elijah Toney, Emma Kate Bostick, Eileen Russell, Brooke Prince, Michael Godfrey

Journal of Issues in Intercollegiate Athletics

While it is widely noted that athletes competing in National Collegiate Athletic Association (NCAA) athletics are exploited in a variety of ways, scholarly examinations of college athlete exploitation have rarely sought to engage athletes themselves. Accordingly, researchers conducted in-depth, detailed, semi-structured interviews with college athletes currently competing in Power 4 conferences to uncover their perceptions of exploitation based on their lived experiences. Ten athletes representing five distinct sports (baseball, football, gymnastics, softball, and track and field) competing in the Atlantic Coast Conference, Big Ten Conference, and Southeastern Conference agreed to participate in the study. Findings indicate the characteristics of participants’ …

Recruitment Of International College Athletes (Icas) To The United States: A Bourdieuian Examination Of Pathways To Success, Simran Kaur Sethi, Kirsten Hextrum, Kaitlin Pericak

Journal of Issues in Intercollegiate Athletics

Successful recruitment pathways of international college athletes (ICAs) remain understudied. We use Bourdieu’s capital exchange theory to examine how ICAs acquire and deploy forms of capital to navigate college athletic recruitment. Bourdieu posits that individuals accumulate different forms of capital, including economic, social, and cultural capital, which they can use to gain access to resources and opportunities. In the context of athletic recruitment, ICAs may need to acquire different forms of capital than their domestic counterparts. Thus, we use a qualitative research design to explore how ICAs navigate the recruitment process. Findings from our study provide valuable insights into the …

Histodx: Revolutionizing Breast Cancer Diagnosis Through Advanced Imaging Techniques, Wishal Arshad, Tehreem Masood, H. M. Shahzad, Hassan A. Ahmed, Syed Hamza Ahmed, Hafiz Muhammad Tayyab Khushi

Business Faculty Publications

Breast cancer is the second leading cause of mortality among women worldwide, highlighting the need for efficient histopathology-based screening methods for early diagnosis. This study introduces HistoDX, a deep learning framework to classify Invasive Ductal Carcinoma (IDC) using 277,524 histopathology image patches (50x50 pixels) from Paul Mooney’s IDC dataset on Kaggle, comprising No Cancer and IDC(+) classes. HistoDX employs a preprocessing pipeline with normalization, data augmentation, and class balancing via oversampling and weighted loss to address the class imbalance. A customized convolutional neural network, built on EfficientNetV2-B3 with additional layers, achieves 97% accuracy and a 0.91 ROC-AUC score on the …

Histodx: Revolutionizing Breast Cancer Diagnosis Through Advanced Imaging Techniques, Wishal Arshad, Thhreem Masrood, H. M. Shahzhad, Hassan A. Ahmed, Syed Hamza Ahmed, Hafiz Muhammad Tayyab Khushi

Business Faculty Publications

Breast cancer is the second leading cause of mortality among women worldwide, highlighting the need for efficient histopathology-based screening methods for early diagnosis. This study introduces HistoDX, a deep learning framework to classify Invasive Ductal Carcinoma (IDC) using 277,524 histopathology image patches ( 50×50 pixels) from Paul Mooney’s IDC dataset on Kaggle, comprising No Cancer and IDC(+) classes. HistoDX employs a preprocessing pipeline with normalization, data augmentation, and class balancing via oversampling and weighted loss to address the class imbalance. A customized convolutional neural network, built on EfficientNetV2-B3 with additional layers, achieves 97% accuracy and a 0.91 ROC-AUC score on …

Forecasting Turkish Lira Via Combination Of Ann And Econometrics Approaches -An Emerging Market Case Study, Muhammad Asadullah, Nayab Jumani

Business Review

This study aims to forecast the Turkish Lira to US Dollar exchange rate from January 2011 to December 2024, withholding the 2024 data for forecasting. The study utilizes four econometric models (ARIMA, Naïve, exponential smoothing, and NARDL) along with one Artificial Neural Network model (ANN). It heeds the recommendation of Poon and Granger (2003) to combine these models and assess their predictive accuracy using two methods: equal-weights and variance-covariance. The study finds that the combined model outperforms individual models in predicting the exchange rate. The fusion of ANN and NARDL emerges as particularly effective in forecasting the Turkish Lira's performance. …

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.

Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich

Tax Adviser

No abstract provided.

Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le

Doctoral Dissertations

As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …

The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

Employee Stock Ownership Trusts: An Update, Paul Lieberman

Tax Adviser

No abstract provided.