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Pearls From Local Dentists: The Problem In Your Practice Probably Isn’T A Staffing Problem

West Michigan District Dental Society Bulletin

"Clinical Corner: Pearls from Local Dentists" is a section of the WMDDS Bulletin where local dentists share clinical wisdom for fellow practitioners. This edition discusses The Problem in Your Practice Probably Isn’t a Staffing Problem.

Capital Structure, Cost Of Capital, And Voluntary Disclosures, Jeremy Bertomeu, Anne Beyer, Ronald Dye

Olin Business School Faculty Research

This paper develops a model of financing that jointly determi nes a firm’s capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader. The firm’s disclosure po licy and the structure of its securities determine the information advantage of the i nformed trader, and hence the size of investors’ trading losses and the firm’s cost of ca pital. We establish a hierarchy of optimal securities and disclosu re policies that varies with the volatility of the firm’s cash …

How Often Do Managers Withhold Information?, Jeremy Bertomeu, Paul Ma, Ivan Marinovic

Olin Business School Faculty Research

We estimate a dynamic model of voluntary disclosure, using annual management forecasts of earnings, that features a manager with pri ce motives and an uncertain but persistent information endowment. Our estimates imply that: (i) managers face disclosure frictions 35% of the time; (ii) conditional on being informed, managers withhold information 17% of the time; and ( iii) conditional on being silent, managers possess information 24% of the time. Managers’ strategic withholding motives increase investors’ uncertainty about earnings by 3%. We find that managers’ price motives reduce strategic withholding by one-third, in response to investors’ increased skepticism in the event of …

Ai-Supported Analysis Of Jury Deliberation Impact Factors, Jennifer Siciliani Phd

Generative AI Teaching Activities

Students conduct a controlled, two-run generative AI jury simulation to examine how a single socio-legal variable affects simulated jury deliberation. They compare and manually code the AI-generated outcomes against peer-reviewed human jury research to evaluate the model’s accuracy, limitations, and potential biases.

2026-09-03 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from September 3, 2026.

How Philadelphia Markets Itself As A Fifa 2026 Host City: A Social Media Strategy Analysis, Taylor C. Mickley, Kelly G. Barr, Lali Odosashvili

ICHRIE Research Reports

With the 2026 FIFA World Cup around the corner, host cities are competing for global attention on social media. This study analyzed 543 Instagram posts from three host cities: Philadelphia and New York/New Jersey from the USA and Monterrey, Mexico. Posts were collected between August and December 2025 during the FIFA World Cup qualifying period for North and Central America and the Caribbean. Content was classified by category and format, and engagement was measured through reactions, comments, reposts, and shares. The findings challenge a common assumption: cities that posted the most did not generate the most engagement. Commercial content such …

Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo

Economic and Business Review

This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, …

Navigating The Eu’S Corporate Sustainability Due Diligence Directive: Strategic Implications For Us Companies, Silvia Ciacchi, Michael Faure, Sharon Oded

Michigan Business & Entrepreneurial Law Review

The European Union’s (“EU”) Corporate Sustainability Due Diligence Directive (“CSDDD” or the “Directive”) introduces new human rights and environmental obligations that reshape global corporate governance. This paper explores its impact on US companies, with a particular focus on compliance strategies under both direct and indirect applicability. It contrasts tactical compliance, which emphasizes risk mitigation while meeting minimum legal requirements, against strategic compliance, where companies use sustainability to gain a competitive edge in the market.

This paper highlights how varying enforcement levels across EU Member States may incentivize companies to “forum shop” or choose jurisdictions with more relaxed enforcement. It also …

Human Capital Disclosure And Labor Market Outcomes: Evidence From Regulation S-K, Jung Ho Choi, Dan Li, Daniele Macciocchi

Research Collection School Of Accountancy

We examine the labor market consequences of the 2020 Regulation S-K requiring human capital disclosure in 10K filings. Using large-sample job-level data and a Generative Large Language Model (GLLM), we observe that public firms subject to the regulation increase their disclosure of diversity, equity, and inclusion (DEI) information in job postings relative to a matched sample of large private firms. The increase in job-posting disclosure is more pronounced among firms facing greater external pressure to increase their workforce diversity. These findings suggest a shift in demand for diverse candidates by public firms following the regulation. Yet, consistent with short-term inelastic …

Smart Service Experience And Consumer Loyalty In Saudi Arabian Smart Hotels: The Mediating Roles Of Tourist Happiness And Value Co-Creation, Fahad M. Alhuqbani

Journal of Global Business Insights

Drawing on Cognitive-Affective System Theory (CAST), this study investigates the mediating roles of tourist happiness and willingness to co-create value in the relationship between Smart Service Experience (SSE) and loyalty among consumers of smart hotels in Saudi Arabia. Data were collected from 367 guests who had stayed in a smart hotel in Saudi Arabia within the past year and analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that SSE positively influences both tourist happiness and co-creation willingness, which in turn drive guest loyalty. Notably, the affective pathway through tourist happiness exerts a stronger effect on loyalty than …

Market Orientation And Strategic Performance In Global Firms: A Sequential Mediation Model Of Innovation And Supply Chain Resilience, Meisam Karami

Journal of Global Business Insights

This study examines how market orientation is associated with strategic performance in globally operating firms through the sequential mediating roles of innovation and supply chain resilience. Drawing on the Resource-Based View and Dynamic Capabilities Theory, the research proposes a capability-sequencing framework in which market orientation reflects a sensing capability, innovation represents a seizing capability, and supply chain resilience embodies a reconfiguring capability that stabilizes value creation under environmental disruption. Using cross-sectional survey data from 356 manufacturing and service firms engaged in international activities, partial least squares structural equation modeling was employed to test the hypothesized relationships. The results indicate that …

The Competence Architecture Of Nonprofit Organizations: A Conceptual Model Linking Leadership, Governance, And Human-Capital Systems To Institutional Credibility, Franklin Livingston

Journal of Global Business Insights

Nonprofit organizations are judged through the competence of visible leaders, yet organizational competence is not reducible to the capabilities of any single executive. Reviews of nonprofit capacity report inconsistent associations between organizational capacity and performance. This conceptual article proposes a theoretical explanation for that inconsistency, one that remains compatible with methodological explanations. It develops a model of nonprofit competence architecture in which competence is an output that organizational systems continuously produce, correct, retain, and make visible, not a stock organizations possess. A theory-synthesis design specifies four mechanisms: Leadership-formation systems generate managerial capability; governance systems detect and partially compensate for capability …

Inflation-Differential Rule Versus (De Facto Soft-Peg) Discretion: Exchange-Rate Management Approach In Developing Economies, Behnam Ebrahimi, Mohammad Vaez Barzani Dr.

Bulletin of Monetary Economics and Banking

Many developing and emerging economies officially report a managed floating exchange-rate regime tailored with a fundamental exchange rate management approach, while in practice operating a de facto soft peg, characterized by discretionary, near-constant exchange-rate depreciation aimed at dampening inflation expectations. This discretionary approach—often justified as a pragmatic response to inflationary pressure—produces a hybrid regime that lacks the transparency and credibility emphasized in IMF policy guidance. This study evaluates whether substituting Discretionary Soft-Peg Exchange Rate Management approach with an Inflation-Differential Rule of Exchange Rate Management approach, which links exchange-rate adjustments to the inflation differential between domestic and rest of the world, …

Patient-Centered Imaging In Dentistry, Erika Benavides Dds, Phd, Fabiana Naomi Soki, James R. Geist Dds, Ms, Angela M. Hoikka, Dds, Ms

The Journal of the Michigan Dental Association

This clinical feature discusses joint guidelines by the ADA and AAOMR for patient-centered dental radiography and cone-beam computed tomography (CBCT), emphasizing individual risk-based needs rather than routine schedules. It covers the principles of radiation safety: justification, optimization (ALARA/ALADA), and dose limitation. The article maps out specific imaging modalities recommended for caries, periodontal disease, endodontics, orthodontics, implants, and TMJ disorders. Additionally, it summarizes Michigan's administrative rules for X-ray installation shielding, equipment alignment, stable mechanical support, operator positioning, and the mandatory radiography training program requirements for dental assistants.

Is The Crisis Over? Fostering Innovative Work Behavior In Response To The Constant Pressure Of Resource-Deficiency For Street Level Bureaucrats: The Impact Of Psychosocial Safety Climate, Teamwork, And Work Engagement, Yvonne Brunetto, Matthew Xerri, Geremy Farr-Wharton

Research outputs 2022 to 2026

There is conflicting evidence about the pathways Street Level Bureaucrats’ (SLBs’) use to engage Innovative Work Behavior (IWB). This study uses Street Level Bureaucrat (SLB) and Conservation of Resources (COR) to examine the extent to which SLBs’ work engagement and/or burnout mediates the relationship between Psychosocial Safety Climate (PSC) and teamwork, and IWB. The methods comprised a sample of 259 healthcare SLBs (doctors, nurses, allied health) collected at two times, and analyzed using structural equation modeling. The results show that the variance of PSC and teamwork explained a third of engagement, and engagement-burnout mediated the impact of PSC and teamwork …

Investigating How Personal Values Shape Tourism Experiences: A Case Study Of The Irish National Stud And Gardens, Amy Monahan, Ann T. Conway

International Journal of Tour Guiding and Visitor Attraction Research

This Paper explores the relationship between personal values and tourism experiences  that are  satisfying. A case study of the Irish National Stud and Gardens was undertaken in order to explore this concept. Interviews were conducted to investigate how qualities of the attraction appealed to the visitors’ personal values, thereby enhancing the overall visitor experience. A set of personal values were identified which were specific to the destination. The research demonstrated how an understanding of personal values can assist attractions with various aspects of their operations, with context specific recommendations provided at the end. This approach was taken was taken to …

The Effect Of External Auditors’ Competence And Independence On The Cost-Saving Of Audit Recommendations: Evidence From Tanzanian Local Government Authorities, Lenatusi Leonard L. Munyangabi, Henry Zeno Chalu, Keregero M. Chirongo

Business Management Review

This study examined the effect of external auditors’ competence and independence on the cost-saving of audit recommendations among Tanzanian Local Government Authorities (LGAs). Persistent non-implementation of audit recommendations in developing countries raises concerns regarding the extent to which audit reports contribute to fiscal prudence and resource efficiency. Grounded in the Theory of Inspired Confidence and Stewardship Theory, the study hypothesized that competent and independent auditors enhance the cost-saving potential of audit recommendations. A descriptive-explanatory design was employed, involving 345 respondents drawn from 126 selected LGAs. Data was collected using structured questionnaires and analyzed through multiple regression analysis. Both independent variables …

Clinic-In-A-Box: A Portable, Software-Defined Cyber Range For Realistic, Scenario-Based Cybersecurity Training, Ethan Chumley, Aaron Nair, Royce Yaezenko, Joshua Payne, Veronika Kyles, Paul Wagner, Robert J. Honomichl, Ryan Straight, Shengjie Xu

Journal of Cybersecurity Education, Research and Practice

Realistic, hands-on cybersecurity training has traditionally depended on fixed infrastructure such as dedicated lab hardware, cloud subscriptions, or permanent network connectivity, limiting where and how often it can be delivered. This paper presents the design and implementation of a portable, scenario-based cybersecurity training platform housed in a single travel case and built from commodity hardware, type-1 hypervisor virtualization, containerized service orchestration, and software-defined networking. The platform clones, isolates, and resets complete lab environments on demand, allowing the same physical system to support repeated classroom, workshop, or field deployments with minimal manual reconfiguration. Training scenarios are grounded in generated organizational profiles …

Moralized Indulgence In The Age Of Inflation: How “Better-For-You” Dessert Brands Reframe Pleasure As Self-Care, Dariya Savrukova

Honors College Theses

In the modern U.S. food landscape, the line between indulgence and wellness has nearly disappeared. The booming “better-for-you” dessert industry, owned primarily by multinational giants such as Mondelēz International, PepsiCo, and Mars Inc., reframes high-sugar, high-calorie treats as acts of self-discipline or self-care. This phenomenon is often referred to as “healthwashing” (Tufts Health & Nutrition Letter, 2022), when through verbal and visual language, these companies transform indulgence into moral consumption, inviting consumers to feel virtuous through consumption. Many consumers crave stability and health, but navigate an environment saturated with manipulative design and ambiguous claims. “Better-for-you” branding exploits this gap by …

Impact Of Green Finance On Environmentally Sustainable Development Goals, Shu Min Loh, Hui Shan Lee, Leong Mow Gooi, Suwen Xie

International Journal of Management, Finance and Accounting

In this context, climate change represents a real phenomenon with significant implications for economies, industries, and societies worldwide. In the context of the Regional Comprehensive Economic Partnership (RCEP) agreement, these implications are significant, given that the countries in question cumulatively account for a considerable share of global emissions, energy consumption, and industrial production. As these countries aim for a carbon-neutral future and continue the path toward the achievement of the Sustainable Development Goals (SDGs) set for 2030, the question for these countries, therefore, is not whether they should act but how they can act in a sustainable manner toward a …

Does Realised Range Volatility Improve Multivariate Volatility Forecasting? Evidence From Bursa Malaysia Sectors, Mariam Mohamed Abdelwahab Mohamed Badawi, Sew Lai Ng, Ruzanna Ab Razak, Shaikh Fazlur Rahman

International Journal of Management, Finance and Accounting

This study examines whether realised range volatility improves multivariate volatility forecasting performance in an emerging equity market setting. A comparison between vector heterogeneous autoregressive models constructed with realised volatility, realised range volatility, and conventional return-based volatility measures is conducted using sectoral data from the Bursa Malaysia. High-frequency data from September 2018 to December 2024 were collected from the financial data provider Bloomberg. The analysis evaluates out-of-sample forecasting accuracy using a set of 5 loss functions, including symmetric (MSE and MAE) and asymmetric (QLIKE) criteria. The outcomes provide compelling and strong evidence that realised range volatility measures deliver superior forecasting performance …

Creating Business Teaching Cases With Deep Research Ai: The Lov Ai Co-Creation Approach, David Grundy

International Journal of Teaching and Learning in Higher Education

This paper examines the use of generative artificial intelligence in the development of teaching cases for MBA programs. The study introduces the Lecturer Oversight and Verification of AI (LOV AI) Co-Creation Approach, which integrates the ChatGPT 5.2 Thinking Deep Research model with structured subject expert supervision to produce teaching extended case studies and related teaching materials. The model is implemented through a multi-step process. First, specific prompts are used to identify and select potential case topics that align with required syllabus objectives. Next, the AI model generates extensive drafts that include narratives, background information, and supporting data for each case. …

The Impact Of Mobile Financial Inclusion On The Performance Of Savings And Credit Cooperative Societies (Saccos) In Tanzania, Penina Benjamin Waryoba

Business Management Review

This study examined the influence of Mobile Financial Inclusion (MFI) on the Performance of SACCOs business (PSB) in Dar es Salaam, Tanzania. Through the Resource-Based View (RBV), the study assessed how the ability to save money (SM), transfer money (TM), and access to financial information Access (FIA) shape PSB as guided by the Theory of Planned Behavior (TPB). The data were collected from 226 SACCOs using mail survey self-administered questionnaires, and analyzed using Structural Equation Modeling (SEM) in Smart-PLS. The findings reveal that all three independent variables SM, TM, and FIA positively and significantly, enhanced PSB. The results further show …

Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani

Muthanna Journal of Administrative and Economics Sciences

This research aims to study and analyze the impact of macroeconomic policies (fiscal, monetary, and trade) on promoting innovation in South Korea during the period 1996-2024 using the ARDL model. The results of estimating the model’s parameters in the short and long run showed a stable equilibrium relationship, with an error correction coefficient of –0.173. This indicates that the Korean economic system possesses a self-correcting mechanism that restores equilibrium shocks within approximately 5 years and 9 months. The results also demonstrated the importance of education spending and the money supply in stimulating and promoting innovation, while trade liberalization had a …

Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi

Muthanna Journal of Administrative and Economics Sciences

This study examines the extent to which the construction sector contributes to the national economy, specifically through its contribution to gross domestic product (GDP) at constant prices and per capita GDP. as this sector, which constitutes a significant part of the national economy in Iraq, aims to achieve an increase in GDP and per capita GDP and to achieve economic growth through the development of infrastructure in Iraq. Standard methods were used to measure the impact of the construction sector (the independent variable) on per capita real GDP (the dependent variable) during the period from 2000 to 2024, using the …

The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi

Muthanna Journal of Administrative and Economics Sciences

The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and …

Opengrcrmf: A Vendor-Neutral Framework For Teaching And Modeling Rmf Automation, Continuous Authorization, And Zero Trust Governance, Anand Janjal

Journal of Cybersecurity Education, Research and Practice

Abstract—Federal and regulated organizations continue to rely on document-centric Authorization to Operate (ATO) processes even as the NIST Risk Management Framework (RMF), continuous monitoring guidance, Zero Trust Architecture (ZTA), and continuous authorization initiatives require more continuous, evidence-driven risk management [1]-[3], [13], [15]. Manual System Security Plan (SSP) updates, spreadsheet-based Plan of Action and Milestones (POA&M) tracking, and disconnected assessment evidence create governance latency: the delay between operational security events and authorization-ready governance response. This paper presents OpenGRCRMF, a proposed open, vendor-neutral reference framework that models RMF lifecycle activities as workflow states, treats authorization artifacts as structured governance objects, and …

Integrating Circular Economy Principles Into Sustainable Supply Chain Management- A Comparative Study Of Agriculture, Healthcare, And Asset Management, Blessy Milca I, Purushothaman R, Mariofanna Milanova

Journal of Global Management Research

Sustainable supply chain management (SSCM) is a vital strategy for reducing environmental impact while improving efficiency. This study examines the integration of circular economy principles into SSCM across agriculture, healthcare, and asset management. Using a comparative approach, it identifies sector-specific challenges and best practices in resource utilization, waste minimization, and closed-loop logistics. Circular strategies—such as resource recovery, product life extension, and sustainable redesign—are explored as pathways to ecological balance and long-term viability. The role of digital technologies is emphasized: IoT enables data-driven decision-making through sensor networks and real-time monitoring, while blockchain provides transparency, traceability, and secure transactions, strengthening trust in …

Harnessing Artificial Intelligence For Real-Time Innovation In Upstream Oil And Gas: A Data-Driven Framework For Early Detection Of Lost Circulation Incidents, Gnana Allan Whinney Gnanapragasam

Journal of Global Management Research

Artificial intelligence (AI) and machine learning are reshaping upstream oil and gas operations, yet their value depends less on algorithmic sophistication than on converting heterogeneous sensor streams into timely operational decisions. This study develops and evaluates an AI-enabled framework for early detection of lost circulation incidents (LCIs) during drilling, positioning this safety-critical use case within the broader innovation architecture of upstream operations. Uncontrolled drilling-fluid losses generate non-productive time, well-control risk, and substantial cost. The empirical component uses historical surface drilling data from approximately 200 wells that experienced severe or total losses, recorded at an average frequency of 0.2 Hz (one …

Predicting Cesarean Section Delivery In The United States Using Machine Learning: Population-Based Retrospective Study, Yanchao Yang

Business Analytics Faculty Publications

Background:
Cesarean section (C-section) is the most common surgical procedure in the United States, yet its use varies widely across regions and institutions. Although clinical risk factors are central to delivery decisions, geographic context, health system capacity, and local practice patterns may also influence C-section use. Understanding both the determinants and predictability of C-section delivery is important for improving obstetric quality and equity.

Objective:
This study aims to document geographic variation in C-section use across the United States, identify maternal and county-level factors associated with C-section delivery, and evaluate the predictive performance of machine learning models across clinically defined risk …