Digital Commons Network^™

The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani

The Contemporary Tax Journal

No abstract provided.

2026-02-19 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from February 19, 2026.

2026-02-19 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from February 19, 2026.

Protecting ‘Punks’: The Shortcomings Of The Prison Rape Elimination Act, Rachel Goldsmith

Binghamton University Undergraduate Journal

Prisoner-on-prisoner sexual abuse is widespread in US male prisons, with inmates “turning each other out” by sexually assaulting each other. While the Prison Rape Elimination Act (PREA) received unanimous support in Congress in 2003, motivated by the Human Rights Watch Report “No Escape: Male Rape in Prisons,” scholars argue that the PREA fails to protect prisoners from prison rape: for example, its standards may be ineffective or criminalize consensual sex between prisoners. This essay will examine the shortcomings of the PREA, drawing on current legal scholarship, and propose solutions to enhance the law's effectiveness in protecting prisoners. The US government …

Enhancing It Project Sustainability: The Role Of Collaborative Resources, Stakeholder Engagement, And Project Governance, Laiba Tahir, Arif Uddin

Business Review

The purpose of this research is to examine the impact of collaborative social resources on project sustainability in Pakistan's IT Projects, with particular emphasis on the mediating effect of stakeholder engagement and the moderating role of project governance. A quantitative research strategy applied using a standardized questionnaire administered via Google Forms. The questionnaire, developed after reviewing relevant literature, and shared with IT professionals across Pakistan, yielding 342 valid responses out of approximately 600 distributed forms. Data analyzed with Statistical Package for the Social Sciences (SPSS) for preliminary analysis and AMOS (Analysis of Moment Structures) Structural Equation Modeling used for measurement …

Designing Inclusive Planning, Collaboration, And Communication Practices For Neurodivergent Individuals In Project-Based Environments, Siddhanth Janakiraman

Harrisburg University Dissertations and Theses

In a knowledge-driven economy where project-based work structures dominate, project management methodologies have become central to how organizations plan, collaborate, and communicate. However, these frameworks are often built around neurotypical assumptions of communication fluency, executive functioning, and time perception—creating systemic barriers for neurodivergent professionals. This study, Designing Inclusive Planning, Collaboration, and Communication Practices for Neurodivergent Individuals in Project-Based Environments, investigates how project management methodologies and tools can be adapted to foster more inclusive participation and performance. Grounded in the neurodiversity paradigm and informed by principles from Project Management and Human-Computer Interaction (HCI), the research adopts a qualitative, exploratory approach. Through …

Market Signals From Online Behavior, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

Market Signals From Online Behavior asks, What do social media trends, Google searches, and online chatter reveal about consumer behavior? It also poses the question, How can we interpret these signals without losing sight of the people behind the posts? This book examines the digital traces left by consumers and explores how these signals intersect with food, agriculture, retail, and beyond.

Drawing from real-time data and social-listening analysis, Market Signals connects the dots between what is trending online and what it means for markets in the real world. Whether it is the rise of plant-based eating, changing holiday shopping norms, …

Effect Of Fintech Adoption On Commercial Banks’ Stability: Evidence From Gcc And North Africa, Ibrahim Ahmed

Theses and Dissertations

This paper looks at how financial technology (FinTech) adoption affects bank stability, measured by distance to default. It uses a unbalanced panel of listed banks from the Gulf Cooperation Council (GCC) and North Africa over the period from 2010 to 2024. To consider differences in bank risk and institutional traits, the study uses random-effects panel regressions along with quantile regression models and interaction specifications. These methods allow the effects of FinTech to change depending on the level of bank risk and the size of the bank. The results indicate that FinTech development does not have the same effect on banks’ …

2026-02-13 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 February 13, 2026, which includes the meeting minutes of the meeting held at Mt. Sterling on November 21, 2025.

Expanding Access To Justice Through Legal Tech Innovation And Education: Aals Panel Discussions, Miguel Willis, April Dawson, Antonio Coronado, Diego Alcalá Laboy, Mark Williams, Margaret Hagan, Leighanne Thompson, Drew Amerson, Dan Jackson, Andrew Perlman

Seattle University Law Review Online

The 2025 AALS Annual Meeting featured a half-day AALS Symposium entitled, “Expanding Access to Justice Through Legal Tech Innovation and Education." Panel One was moderated by Miguel Willis and featured three panelists: April Dawson, Antonio Coronado, and Diego Alcalá Laboy. Panel Two was moderated by Mark Williams and featured two panelists: Margaret Hagan and LeighAnne Thompson. Panel Three was moderated by LeighAnne Thompson and featured four panelists: Drew Amerson, Dan Jackson, Andrew Perlman, and Miguel Willis. This article features transcripts from all three panels, edited for clarity and readability.

Organizational Crisis Management: Addressing Professional Misconduct In Modern Workplaces, Christina Nizamidou, Martin Sposato

All Works

Since the 1970s, governments and organizations across the globe have achieved tremendous progress against sexual harassment (SH), especially in the workplace. However, the number of organizations suffering from this crisis has increased significantly over the past few years. Based on an overview of SH crises -that have received extra media coverage since 2014- this paper explores whether organizations managed to learn from these crises. Compared to other crises, SH scandals produce a higher magnitude of provocation within society. An individual's act, based on their perception that the influence of power can be exchanged for sexual favors, destroys a business's global …

Finding Research Datasets And Evaluating Data Quality, Ibis Anette Moreno-Lozano Phd.

Day Family Research Lab Workshop Series

No abstract provided.

A Mechanistic Model Of The Wash Shuffle And Monte Carlo Exploration Of Its Impact On Card Shuffling In Texas Hold’Em, Michael A. Alexeev, Peter B. Chi

UNLV Gaming Research & Review Journal

In casino games using a standard deck of cards, a wash shuffle is sometimes performed prior to the rest of the card shuffling procedure. Unlike other methods of shuffling, the wash shuffle has not yet been well studied. To this end, we first develop a mechanistic model of the wash shuffle based on our observation of how cards tend to move when a wash shuffle is being performed. Then, we use this model to simulate the card shuffling procedure used in casino poker rooms, and explore the resulting impact on where the cards are dealt in the context of Texas …

Regression With Microdata And Microsoft Excel®, Humberto Barreto

Economics and Management Faculty publications

A free eversion is available at http://ggl.link/regbook with open-access course materials at dub.sh/regcourse.

Cybersecurity In Higher Education Institutions: Awareness, Policy, And Experience On Employee Behaviour, Abdullahi Abiodun Yusuf, Adriana A. Steyn

Journal of Cybersecurity Education, Research and Practice

The digital transformation of higher education institutions (HEIs) has introduced unprecedented connectivity and operational efficiency, but it has also heightened their exposure to cyber threats. South African HEIs, in particular, face increasing vulnerability due to their reliance on technology, openness, and diverse user communities. This study examines the influence of the institutional cybersecurity environment on employee cybersecurity-compliant behaviour (CCB), emphasising the critical roles of awareness, policy engagement, and experience. Drawing on Protection Motivation Theory and the Theory of Planned Behaviour, a conceptual model was developed to explore how cybersecurity awareness, policy familiarity, and prior experience shape employees’ attitudes, subjective norms, …

The Impact Of Central Bank Digital Currencies News On Bank Stability: Evidence From Asean-5 Countries, Firman Hidayat, Raditya Sukmana, Masrizal Masrizal, Rahmat Heru Setianto

Bulletin of Monetary Economics and Banking

This study constructs an index reflecting Central Bank Digital Currency (CBDC) news coverage and evaluates its impact on bank stability. The CBDC Attention Index (CBDCAI) is formulated based on more than 533 Reuters Digital News Report articles from 2019 to 2023. Employing the System Generalized Method of Moments (GMM) approach with data from 92 banks across ASEAN-5 nations, and implementing quantile regression for robustness checks, the findings demonstrate a significant relationship between the CBDCAI and bank stability, alongside variables such as bank size and capitalization. These results offer valuable guidance for central banks, especially within the ASEAN-5 region, as they …

Ceo Duality And Environmental Efficiency : Empirical Case Study On Chinese Publicly Listed Companies Between 2015-2024, Mariam Ahmed El Taher

Theses and Dissertations

Abstract

The paper investigates the potential effects of CEO duality—where the CEO also chairs the board—on environmental efficiency in Chinese listed companies between 2015 and 2024. Energy intensity, or total energy use per unit of revenue, serves as a stand-in for environmental efficiency. In the full sample, CEO duality is consistently linked to higher energy intensity (≈19–27 units; p< 0.01) using firm, year, and (in the pooled models) sector fixed effects with firm-clustered standard errors, suggesting lower environmental efficiency under unified leadership. In line with creditor discipline, market capitalization is typically negative and substantial, headcount is positive, and leverage (Net Debt/EBITDA) is negative. Moderation tests reveal that leverage significantly reduces the duality–inefficiency link (Duality×Leverage ≈ −0.49; p< 0.05), while interactions with board conflicts, working capital, gender diversity, and disclosure/independence are statistically insignificant.

The study uses an instrumental-variable estimation to account for potential endogeneity, where CEO duality may itself be influenced by unobserved firm characteristics or past performance. Diagnostic tests (Anderson LM, Cragg–Donald F, and Sargan) confirm that the instrument, which is based on …

What Is Happening In The World Today And Why: Humanity’S Evolving Consciousness And The Role Of Archetypal Energies As Guides During An Unfolding Weeding Out And Alignment Process, Carroy U. Ferguson

Psychology Faculty Publication Series

What is happening in the world today and why? Humanity is evolving its consciousness at individual and collective levels. Given these seemingly tumultuous times, as of this writing (January 2026), to make such a statement may sound like a strange thing to say. However, I suggest that if you are alive today and if you are reading these words, these are the very times for which you were born--to assist Humanity as it evolves its consciousness with your unique gifts, whatever they may be. That is, this period of our individual and collective human being-ness may be characterized as an …

Women's Safety & Security 2025: Utahn's Awareness, Understanding, And Attitudes, Susan R. Madsen, April Townsend

Marketing and Strategy Faculty Publications

During the fall of 2023, Utah Women & Leadership Project (UWLP) researchers conducted a statewide study to establish a baseline for public perceptions related to the awareness, understanding, and attitudes about challenges that Utah women and girls face. In early 2024, we published 20 short research summaries¹ that shared the results of this comprehensive study (see Nos. 9–28). Next, in the fall of 2024, we administered this survey, with slight changes, around the state of Utah for the second time. Six comprehensive research white papers were then published on the results (see Nos. 11, 12, 13, 14, 16, and …

Efficiency, Concentration, And Diversification: Portfolio Lessons From Indian Technology Equities, Davinder K. Malhotra, Shaurya Batra, Rahul Singh

School of Business Faculty Papers

This study examines the extent to which Indian technology equities generate sufficient returns relative to their inherent volatility and assesses whether intra-sector diversification can improve outcomes in this dynamic, high-risk sector. Drawing on data from January 2020 to April 2025, ten leading firms are analyzed using an integrated approach that incorporates traditional risk-adjusted indicators, downside-sensitive metrics, and a six-factor model featuring momentum. The results show clear heterogeneity in performance. Mid-cap innovators such as Persistent Systems and Coforge deliver positive and, in some cases, statistically significant alphas, while large-cap stocks including Infosys, Tata Consultancy Services (TCS), and Wipro provide stability but …

Using Emerging Technologies In The Introductory Managerial Accounting Course To Increase Interest In The Accounting Major And Technology Competencies, Ouadie Akaaboune, Michelle Freeman, Mark Friedman

Faculty Open Access Works

Including technology in the accounting curriculum encourages the adoption of active learning whereby students explore accounting from an individualized manner that better engages students, motivates them to problem solve, and hopefully, allows them to enjoy the learning process and gain more from it. From a curriculum planning standpoint, the introduction of active learning-based technology curriculums also provides information about the perceptions students have about themselves, the accounting profession, and the role technology plays in accounting. Collectively, all this information can be used to guide student interest in accounting as an academic major.

This research article studies the implementation of Cuddly …

The Advantages Of Saudi Arabia’S Fixed Exchange Rate Regime For Inflation Control: An Econometric And Empirical Analysis, Rodrigo Bochner

Arab Economic and Business Journal

Since 1986, Saudi, has maintained a fixed exchange rate, pegging the Saudi Riyal (SAR) to dollar at SAR 3.75/USD. This stabilizing domestic prices, and promoting macroeconomic stability in an oil-dependent and economy exposed to volatile global commodity prices and international shocks. This paper provides a assessment of the fixed exchange rate’s advantages for inflation control. Leveraging a dataset spanning 1980–2025 and econometric tools— Ordinary Least Squares (OLS), Vector Error Correction Models (VECM), Autoregressive Distributed Lag (ARDL) techniques, and GARCH models—this study identifies the causal channels and measures the peg’s impact on inflation dynamics, with a review of literature, confirming that …

Regulatory Influence, Corporate Governance And Esg Transparency: Evidence From Emerging Economies, Wafaa Salah

Business Administration

In response to the increasing global demand for sustainable practices, the Egyptian Financial Regulatory Authority [1] issued decree 107 in 2021, mandating that Egyptian listed non-financial firms with issued capital of at least EGP 100 million disclose their ESG practices annually, thereby aligning their practices with international sustainability standards. The objective of this study is to investigate the impact of leverage and independence of audit committees on the level of ESG disclosure. Also, it is to examine the moderating effect of Decree 107 on the relationship between leverage and ESG disclosure. A panel data analysis is employed using a balanced …

From Amateurism To Open Markets: The Ncaa's Reckoning With Antitrust Lawsuits, Jesse Giffin

William & Mary Business Law Review

Throughout the 2000s the National College Athletic Association (NCAA) has been the subject of many high-profile antitrust lawsuits regarding the financial restrictions imposed on student athletes. The aftermath of some of the most recent decisions has given athletes new ways to earn compensation while competing in college athletics. In House v. NCAA, another historic antitrust lawsuit against the NCAA, the Court for the Northern District of California was tasked with deciding whether student athletes can be paid directly for their athletic performance. By comparing these NCAA antitrust lawsuits with other blockbuster antitrust cases such as the Microsoft antitrust case, …

The Impact Of Innovation Belief On Strategic Product R&D, Yan Zhou

Dissertations and Theses Collection (Open Access)

In highly uncertain innovation scenarios characterized by long R&D cycles and high risks, how to continuously drive enterprises to develop market-competitive blockbuster products has become a critical issue of shared concern in both practice and academia. Existing research has mostly explained differences in blockbuster product R&D from perspectives such as resource allocation, organizational structure, or institutional incentives, while paying insufficient attention to cognitive and belief factors at the individual level. Based on this, this paper introduces the psychological and cognitive variable of "innovative belief" to systematically examine its impact mechanism on blockbuster product R&D capability.

Taking the R&D team of …

J Mich Dent Assoc February 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The February 2026 (Volume 108, No. 2) issue of the Journal is published in a digital format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

This issue includes feature articles on Risk Management and 2025 Servant Leadership as well as a clinical reprint …

Situation Descriptions In Situational Judgment Tests: A Matter Of Including Trait-Relevant Situational Cues?, Philipp Schapers, Stefan Krumm, Filip Lievens, Jan-Philipp Freudenstein, Julian Schulze, Cornelius J. Konig

Research Collection Lee Kong Chian School Of Business

SJTs have traditionally been conceptualized as low-fidelity simulations of how respond to work-related situations. Yet, several studies demonstrated that situation descriptions were necessary to solve some SJT items, whereas they were not needed for other SJT items. So far, no solid support was found for various factors (e.g., item characteristics, presentation format, instructions, and content domain) that make some situation descriptions relevant and others irrelevant for responding to SJT items. Building on trait activation theory, we posit that trait-relevant situational cues serve as an ignored factor in SJT situation descriptions. Across two main studies (N-1 = 269, N-2 = 1,092), …

Are Less Hierarchical Firms Organized Around Stronger Cultures? Evidence From Big Data, Arianna Marchetti, Phanish Puranam

Research Collection Lee Kong Chian School Of Business

Research Summary: Are less hierarchical firms organized around stronger cultures instead? We analyze 1.5 million employee reviews on Glassdoor.com from 23,000 US-based firms, alongside data on managerial hierarchy estimated from 42 million professional social media profiles. Our findings confirm a negative association between managerial hierarchy and organizational culture strength. We explore two potential explanations for this association: Functional equivalence between the two, and culture fragmentation caused by managerial hierarchy. Multiple correlational tests show support for functional equivalence as a plausible explanation for the observed negative correlation. Our findings enhance our understanding of the complex relationships between organizational structure and culture …

The Effects Of Linguistic Ostracism On Job Performance. A Replication And An Extension, John Fiset, Devasheesh P. Bhave

Research Collection Lee Kong Chian School Of Business

We examined the phenomenon of linguistic ostracism—instances where a focal workgroup member perceives other members of their workgroup have rejected and/or excluded them by using a language they cannot comprehend. In a 2021 article, Fiset and Bhave observed that linguistic ostracism was related to two dimensions of job performance (interpersonal citizenship and deviance) and that disidentification served as an explanatory mechanism for the linguistic ostracism–job performance relationship. We constructively replicate and extend their work in several ways. First, we replicate prior effects on interpersonal citizenship and deviance and extend their work to focus on a third dimension of job performance: …