Digital Commons Network^™

Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

The Role Of Ai In Risk Management: Benefits, Challenges, And Adoption Strategies, Lukas Ludwig

Honors Projects in Information Systems and Analytics

This study explores the role of artificial intelligence (AI) in risk management, focusing on its integration within business operations. The primary objective of this research is to examine both the potential benefits and associated risks of adopting AI technologies, with a specific emphasis on data security, ethical concerns, and governance. A mixed methodology was employed, combining a comprehensive literature review on AI's applications and limitations with qualitative interviews conducted with professionals from various industries, including risk management, higher education, and IT development. The findings highlight key challenges in AI adoption, such as data privacy issues, bias in AI algorithms, and …

Harnessing Ai For Small Business Feasibility: A Paddleboard Guiding Venture In Winona, Minnesota, Grace M. Baden, Clay A. Craker, Isabella Howe, Patrick Wright, Andrew A. Regner

Research & Creative Achievement Day

This project explores the integration of artificial intelligence in constructing a feasibility study for a proposed paddleboard guiding business in Winona, Minnesota. Conducted as a six-week applied learning experience within the Commercial Recreation course, students systematically employed AI tools to develop a feasibility analyses, covering business concept development, market research, financial forecasting, and operational planning.

A core focus of this project was AI prompt engineering—students iteratively designed, tested, and refined AI-generated responses to improve the accuracy, clarity, and applicability of feasibility study components. The project also examined AI's efficiency in generating data-driven insights, its limitations in niche market research, and …

Impact Of Humor Vs. Seriousness In Advertising: The Role Of Product Type In Consumer Recall And Purchase Behavior, Cian Ortega

Honors Theses

This study examines the effectiveness of humorous versus serious advertising tones across three different product categories, which are beverage, hygiene, and health/medicine. This is done by measuring their impact on a consumer’s brand/product recall, enjoyment, and purchase intent. Historically, humor has been related to positive emotional responses while seriousness has been associated with building trust and credibility. By using a within-subjects experimental-survey design, data were collected from seventy survey respondents who viewed humorous and serious advertisements across the three product categories (hygiene, beverage, and health/medicine and then evaluated each ad based on their agreement to statements relating to brand/product recall, …

Leadership In The Construction Industry: An Lmx Analysis, Jackson Wicker

Honors Projects

The purpose of this study is to research the different styles of leadership that are currently used in the construction industry and how LMX effects leaders and their employees relationships. This study seeks to try and answer the question of how different styles of leadership contribute to employee and leader relationships in the construction industry. This study uses content analysis in order to find major themes about LMX relationships and leadership styles and how they affect leader-follower relationships, and effectiveness in the construction industry.

Organizational Actions And Perceptions On Scope 3 Emissions And Regulatory Impacts On Measurement, Griffin Fill

Honors Theses

This study analyzed organizations’ actions and perceptions concerning Scope 3 emissions measurement and the impact that regulations have on the measurement of these emissions. Specifically, this study investigated if organizations measure Scope 3 emissions and their reasons for doing so, the impacts of the proposal and eventual removal of the SEC Scope 3 reporting requirements on organizations, and supply chain professionals’ perceptions regarding if more regulation concerning Scope 3 emissions would be beneficial or detrimental. The goal of this study was to get an initial idea regarding the questions posed, and this study had a pilot-level scope. Therefore, this study …

2025 Acssc Program, Acssc Planning Committee

Annual Celebration for Student Scholarship and Creativity

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Continuing Saga Of Start-Up Costs And Their Identification, Anna C. Fowler

Tax Adviser

No abstract provided.

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.

Tax Adviser, Volume 17, Number 3, March 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Regs. Sec. 1.9100: A Second Chance To Make The Election, John L. Crawford

Tax Adviser

No abstract provided.

Professional Responsibility In The Eyes Of The Irs, Leslie S. Shapiro

Tax Adviser

No abstract provided.

Corporate Social Responsibility: Are There Financial Incentives?, Ashlyn Ryan

Economics Honors Projects

In the early 2000s, consumer trends increasingly influenced corporations to engage in Corporate Social Responsibility (CSR). More recently, however, this trend has shown signs of reversing, which is puzzling, given that engagement in CSR may lead to enhanced company financial performance through channels of competitive advantage or risk reduction. Using event study methods, I analyze how investors respond to signals in the form of third-party recognitions for companies’ CSR activities. Third-party recognitions, may provide new information, altering investor behaviors and decision making. I find no statistically significant relationship between the announcement of these recognitions and either abnormal stock returns or …

Analyzing Northwest Ohio Industries And Utilizing The Shape Program To Increase Sustainable Practices, Abigail Stucker

Honors Projects

The purpose of this project is to dive deeper into the corporate perspective on sustainability and why manufacturing companies should take action on such an important topic. Is there a true balance for businesses between increasing profits and reducing waste? Why should businesses care about being branded as a sustainable company? What efforts do companies need to take to truly be branded as “sustainable?” These are questions that drove the research and development of this project. After looking into these guiding questions, this project develops a program to help monitor and measure the successful sustainability practices that various Northwest Ohio …

From Doing Business To B-Ready: World Bank’S New Rankings Represent A Rebrand, Not A Revamp, Fernanda G. Nicola, Dhaisy Paredes Guzman

Popular Media

In 2021, the World Bank shut down one of its flagship projects: the Doing Business index, a global ranking system that measured how easy it was to start and run a business in 190 countries. It followed an independent investigation that found World Bank officials had manipulated the rankings to favor powerful countries, including China and Saudi Arabia. The scandal raised serious concerns about the use of global benchmarks to shape development policy. Now, the Bank is trying again. In October 2024, it launched its newest flagship report, Business Ready. The 2025 spring meeting of the World Bank and its …

Uta Datathon 2025 Challenges (Archive), Rubab Shahzad, Srinivasa Sai Abhijit Challapalli, Ghanbarian Behzad, Mei Yang, Clivin Geju, Zecil Yogeshkumar Jain, Jay Mahavirkumar Shah, Sai Nikhitha Chandana

2025 Datathon Challenges-Archive

Timed and Model Challenges from the UTA Datathon 2025

The New Latin America Liaison: How The United States Is Taking Control Of Oil In Venezuela, Graham R. Widenhoefer, Delaney King, Ian Cyrus Mortazavi, Sebastian Barrett, Ava Heckmann, Will Moncayo

SPARK Symposium Presentations

Abstract

7 Venezuela provides one of the world’s largest oil supplies, yet accounts for a relatively small 8 proportion of the global supply. Despite the low output, Venezuela and its oil may exhibit greater price 9 risk premiums, which will help us answer the questions: “Why would a country with such low output and 10 a limited production share cause global markets to react so strongly? What domino effect does this cast 11 onto other economic sectors?” 12 Our goal for this study is to assess whether U.S. intervention has generated measurable effects on 13 equity returns and the oil …

Ai Meets Economics: Can Deep Learning Surpass Machine Learning And Traditional Statistical Models In Inflation Time Series Forecasting?, Ezekiel N.N. Nortey, Edmund F. Agyemang, Enoch Sakyi-Yeboah, Obu-Amoah Ampomah, Louis Agyekum

School of Mathematical & Statistical Sciences Faculty Publications

This study examined the forecasting ability of deep learning (DL) and machine learning (ML) models against benchmark traditional statistical models for the monthly inflation rates in the USA. The study compared various DL and ML models like transformers, linear regression, gradient boosting (GB), extreme gradient boosting (XGBoost), and adaptive boosting (AdaBoost) with traditional baseline time-series models like autoregressive integrated moving averages (ARIMA) and exponential smoothing (ETS) with Holt-Winters seasonal method utilizing data sourced from the Federal Reserve Bank of St. Louis. The study consistently showed that all DL and ML models outperformed the traditional approaches. In particular, the Transformer (RMSE …

Unleashing Excellence: Strengthening It Leaders Through Executive Coaching, Tonya S. Rivers

Dissertations

This paper explores the impact of executive coaching on Information Technology (IT) leaders. Many organizations across different industries lack strong leadership, as exposed by COVID-19. Companies aim to keep exceptional leaders and establish upbeat workplaces to achieve success. Although previous research has examined leadership effectiveness, it is still unclear how best to manage employees' perceptions of effective leadership. The goal of this research is to provide new insights into what can improve perceptions of leadership effectiveness. I explored the role executive leadership coaching has on managers working in the Information Technology (IT) field. Current literature often mentions the need for …

Nil: An Analysis Of The New Financial Compensation Policy For College Athletes And Its Impact On College Athletics, Bruna Gebaili Sampaio

Senior Honors Theses

The newly introduced NCAA Name, Image, and Likeness (NIL) laws allow college athletes to have additional opportunities for financial compensation, permitting them to generate revenue out of their image and personal brand. Due to these new regulations, the traditional concept of amateurism in college athletics has been significantly altered. Despite the contracts in no way being able to be based or compensated on an athlete’s on-court performance, these regulations put a strain on the amateurism principles that have marked college athletics in the last century.

These new laws also put to doubt the future of college athletics as we know …

The Effects Of Restaurant Cancellation Policies And No-Show Awareness Campaigns On Reservation Behaviors, Esther Kim, Jason Tang, Minji Kim, Eun Joo Kim

Department of Hospitality and Tourism Faculty Scholarship and Creative Works

This study addresses the persisting issue of restaurant reservation no-shows by applying the availability heuristic principle to analyze booking behaviors. Three experiments identified cancellation policy features and factors influencing booking and no-show behaviors. Findings confirmed that a cancellation barrier (i.e., strict policy and complex cancellation method) decreases no-show intentions and negatively affects booking intentions. This research suggests that a lenient cancellation policy, an easy cancellation method, and an awareness campaign can encourage positive guest booking behavior and reduce no-shows. Applying the availability heuristic principle to restaurant management, the current research enhances the understanding of psychological factors affecting guest decisions and …

Rethinking Money: How The Backfire Effect Shapes Consumer Reactions To Recommendations, Hee-Kyung Ahn, Eunkyoung Lee

Asia Marketing Journal

This research explored how priming of money influences consumers' reactions to others' opinions, particularly regarding compliance with different types of recommendations. Across two experiments, we found that subtle reminders of money made individuals value their independence in decision-making. As a result, they tended to respond negatively to recommendations that were overly prescriptive, such as specific product suggestions. On the other hand, when money reminders accompanied recommendations that offered some flexibility—like suggestions for product categories—individuals were more likely to agree with these flexible recommendations than specific suggestions. This effect even persisted when the category recommendations included only a single alternative.

Detrimental Impact Of Waiting On Dining Experiences: Evidence From Online Restaurant Reviews, Jooa Baek, Yeongbae Choe

Asia Marketing Journal

This study employs big data analytics to examine customers’ waiting experiences in restaurants, a critical component of the broader hospitality and tourism industry. Drawing upon a large corpus of online reviews, the analysis uses topic modeling to identify four salient themes that emerge—waiting, food, servicescape, and service quality—informing the way in which customers perceive and evaluate dining experiences. Two subsequent regression analyses reveal a significant negative relationship between waiting-related comments and overall review ratings, underscoring the disproportionate influence of waiting experiences in shaping customer satisfaction. These findings offer valuable insights for hospitality and tourism practitioners and researchers aiming to deepen …

Illuminating The Pathway From Social Media Marketing Stimuli To Skincare Brand Choice Through Product Effectiveness, Elfi Elfi, Sabrina O. Sihombing, Ferdi Antonio

Asia Marketing Journal

This study illuminates factors driving skincare brand choice by examining the role of product effectiveness in the social media marketing context. Using quantitative approach with Structural Equation Modeling on data from 217 Gen Z respondents, the research focuses on two key social media marketing stimuli: nano influencer marketing and short video content marketing. The findings reveal that product effectiveness significantly mediates the relationship between these marketing stimuli and consumer brand selection. While various marketing stimuli can attract consumer attention, the perceived effectiveness of the product is the primary driver of brand choice. Additionally, the study highlights the importance of selecting …

Bridging The Gap: Local Tax Regulations And The Future Of Green Tax In Indonesia, Daffa Zulfa Yudhanto, Murwendah Murwendah

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Indonesia again ranks among the top three countries vulnerable to the impacts of climate shocks. The intensity of the risk from this phenomenon is expected to continue increasing if a change in societal behavior does not accompany it. Referring to the Environmental Protection Management Law, one of the steps that can be taken to regulate such behavior is through economic instruments, such as a green tax. The green tax will be ineffective without a coherent regulatory framework and stakeholder political will. This study analyzes the alignment of green tax regulations at the regional level and the gaps in their implementation …

Designing A Human-Centered Public Relations System For Layoffs At Organizations Across Financial And Professional Services, Kateryna Kzhemanovska

Harrisburg University Dissertations and Theses

Public relations professionals support businesses across financial and professional services sectors with several initiatives, including reduction of workforce. Given the current macroeconomic situation, as of April 2025, many companies are laying off employees, and doing so in a non-user-centric way. This study will examine existing literature on the topics of corporate communications, reduction of the workforce, reputation management, human-centered interaction design, and project management, and explore the opportunity and relevance of applying human-centered methods to the reduction of workforce processes.