Digital Commons Network^™

Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty

Jurnal Vokasi Indonesia

The potential for tax revenue from Payroll Tax in Indonesia can still be optimized. In December 2023, the government issued Presidential Regulation Number 55 of 2023 and Minister of Finance Regulation Number 168 of 2023 to alter the payroll tax scheme and simplify the calculation procedures of Income Tax Article 21. Additionally, Director General of Taxes Regulation Number PER-2/PJ/2024 was issued to regulate changes in creating withholding evidence and reporting the periodic Income Tax Article 21/26 return. This paper aims to analyze the impact of the new payroll tax scheme on the tax burden for taxpayers, the new reporting scheme's …

Moroccan Trademark Law, Nadia Azddou

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

The origin of the trademarks protection goes back to the antiquity. But the proclamation of the system of freedom of trade and industry and with the advent of mechanization and the considerable development of the industry of the nineteenth century, the trademarks protection appeared in its modern sense. This movement initiated an international dynamic of harmonization and conventions, and Morocco adhered to most of these treaties. The aim of this study is to review the legislative evolution of trademark protection in Morocco and to highlight the main contributions of Moroccan law, as well as its remaining shortcomings and possible corrective …

Moroccan Law On Geographical Indications (Gi) And Appellations Of Origin (Ao), Mohamed Jaouhar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

If there is no doubt nowadays on the importance of Geographical Indications and Appellations of Origin and on their positive impact on economic development because of the value they bring to products especially to Moroccan products, this has not always been the case before, under the Moroccan law. These distinctive signs indicate not only the geographical origin of a product, but also one or more particular features that the region concerned contributes to confer on them. Moroccan law has undergone an important evolution on this issue, with a tendency towards an enhancement of the protection of the Geographical Indications (GI) …

Warehouse Operational Administration In The Context Of Increasing The Effectiveness And Efficiency Of The Audio Business Unit Warehouse Of Pt Xyz, Annisa Dwi Novianti, Mohammad Ridha

Jurnal Vokasi Indonesia

                                                      ABSTRACT

This study analyzes the critical role of warehouse operational administration as a determinant of effectiveness and efficiency within the supply chain, focusing on the Audio Business Unit of PT XYZ. It posits that robust administrative processes are fundamental to optimizing warehouse performance, which in turn supports broader business unit objectives. Using a qualitative case study approach, this research conducted an in-depth investigation from September 1^st to October 31^st, 2025, employing data triangulation through direct observation, semi-structured interviews, and documents analysis. The findings confirm that the established operational administration system significantly contributes to enhancing warehouse effectiveness measured …

Access Is The Outcome: Rethinking Metrics, Worthiness, And Human Rights Across Philanthropy And Development, Stephanie Zabriskie

Faculty Publications

This thought paper examines how philanthropic evaluation frameworks misclassify access to basic human rights as a preliminary step rather than a complete outcome. In competitive funding environments, post-access behavioral metrics such as utilization and compliance are often elevated to outcome status and used to assess program worthiness. Drawing on rights-based and systems-level evaluation frameworks, the paper argues that access itself constitutes a sufficient and legitimate outcome, and that post-access data should function as program management inputs rather than legitimacy or financial thresholds. Reframing access as the outcome has implications for philanthropic accountability, administrative burden, and the ethical consistency of funding …

Linking Classroom Knowledge, Professional Quality, And Career Readiness Through Internship Performance: A Perspective Of Practitioners, Wonyoung Kim, Namhun Lim, Mark Vermillion, Yong-Chae Rhee, Jeffrey Noble, G Clayton Stoldt

The COSMA Journal

Experiential learning has become a foundational tool of sport management (SMGT) education (Grant et al., 2024). However, there has been a lack of research on how practitioners of internship sites assess students' career readiness based on the multidimensional factors, such as internship performance, professional quality, and level of SMGT knowledge. The purpose of this study is to investigate the impact of sport management (SMGT) knowledge and professional quality on students’ career readiness, which is mediated by internship performance as perceived by industry practitioners. To achieve this, a path analysis was conducted using a total of 348 final internship evaluations completed …

We Want The Truth: Fan-Driven Branding And Organizational Response In Professional Wrestling, Jason W. Lee, Nick Davidson, Tim Wilson, Dylan Williams

The COSMA Journal

This teaching case study details a monumental moment in the history of World Wrestling Entertainment (WWE) involving the announcement of the abrupt release of a long-tenured, beloved performer, Ron "R-Truth" Killings. The release came as a major surprise to WWE fans, as the performer had recently been featured in a high-profile, nationally televised "main event" match against the WWE icon and crossover pop culture star John Cena. After the news broke that the beloved performer would not be returning to the company, an instantaneous sentiment of shock and subsequent consumer backlash went viral. Ultimately, the WWE did an about-face, bringing …

The Influence Of Continuous Improvement Initiatives On Employee Performance: The Mediating Role Of Organizational Culture. An Applied Study On Sharjah Police Science Academy, Fakhri Abdul Kareem Bani Doumii

Journal of Police and Legal Sciences

This research aims to investigate the effects of the Continuous Improvement (CI) Initiatives on the employees’ performance within the framework of Police Higher Education institution with special reference to the Sharjah Police Science Academy. It examines organizational culture as a mediating variable, through which the connection between CI Initiatives and improved performance results is explained. This research assesses the impact of each dimension of CI initiatives which includes employee involvement, process management, customer focus, leadership commitment, and training on employee performance indices which includes task performance, contextual performance, adaptive performance and counterproductive work behaviour. Using the PLS-SEM analysis, the study …

Automating Academia: Implications Of Genai Use In Doctoral Research And Online Mentoring, Cheryl Burleigh, Andrea M. Wilson

Journal of Online Mentoring

This study critically examines the use of generative artificial intelligence (GenAI), specifically ChatGPT, in the development of doctoral dissertation proposals, highlighting both its potential and its ethical implications. Through a content analysis of a dissertation proposal created using ChatGPT, the study investigates how GenAI supports structural organization, academic writing, and citation formatting while exposing significant concerns related to fabricated references, methodological misalignment, and diminished scholarly rigor. Although GenAI accelerates the proposal-writing process, its outputs often lack the depth, coherence, and originality expected at the doctoral level, thereby threatening the integrity of academic research. Findings reveal that GenAI-generated content may deceive …

Effects Of Green Human Resource Management On Green Innovation In Pakistani Textile Industries: The Mediating Effect Of Green Behavior, Saeeda Mirza, Shazia Parveen

Business Review

In the textile sector, employees' green behavior and green innovation are currently receiving more attention as contributing factors. Consequently, firms are launching a variety of sustainable development initiatives and developing green business plans. This study seeks to fulfil the identified need and contribute to theoretical advancement by examining the underlying mechanisms that explain the determinants of green innovation among managers of the textile sector, utilizing the framework of Ability, Motivation, and Opportunity theory. Purposive technique and two-wave sampling methodologies were employed to gather data via self-report survey questionnaires. Data were collected from a total of 310 textile managers. The primary …

Confluence, Vol. 4, Iss. 2, Full Issue

The Confluence

No abstract provided.

Usaid Grant Recipient Data Fy2002-2025, Susan Turner Haynes

Faculty Works

Grant recipient data from USAID from fiscal years 2002-2025.

Financial Ratios And Stock Volatility: Empirical Evidence From The Banking Sector, Rahma Tri Benita

Journal of Accounting Auditing and Business

Banking stock price volatility is closely related to company performance and fundamental indicators. This study analyzes the short-term and long-term relationships between financial ratios and stock price volatility in the banking sector. Based on the results of the long-term correlation, the Price to Earnings Ratio (P/E) and Dividend Yield (DY) variables are proven to be dominant factors influencing volatility because they are directly related to stock price movements. In the short-term correlation between state-owned banks, there is an inverse relationship between Price to Book and ROE, and Debt to Equity has a significant negative effect on Return on Assets and …

Analysis Of The Determinants Of Cash Holdings And The Implications For Local Government Spending Effectiveness In West Java, Ismail Marzuki Randos, Nia Suciyati

Journal of Accounting Auditing and Business

Cash management is fundamental to sustaining uninterrupted local service delivery and supporting credible budget execution. In West Java, municipal cash holdings exhibited fluctuations over 2019–2023, with only a limited number of districts/cities consistently maintaining cash holdings ratios above the operational sufficiency threshold. This study examines (i) the determinants of cash holdings Capacity and (ii) the relationship between cash holdings and expenditure effectiveness. Cash Holdings Capacity is classified as sufficient when the cash holdings ratio exceeds 100%, whereas Expenditure Effectiveness is classified as effective when the effectiveness ratio exceeds 90%. The quantitative analysis applies binary logistic regression to 27 districts/cities in …

Non-Muslims In Morocco Between Discrimination And Stigmatization: The Case Of Christians And Bahá’Ís, Mohammed Akdid

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper explores the limits of freedom of religion in Morocco and the restrictions experienced by non‑Muslims, particularly Moroccans who convert to other faiths. It draws on an empirical study with a sample of university students and complements the findings with testimonies from members of two non‑Muslim communities—Christians and Bahá’ís. The article analyzes social representations, attitudes, and lived experiences within Morocco’s social, political, and religious environment, highlighting mechanisms of stigmatization, constraints on public expression of belief, and the challenges of integration.

The Power Of Choice: Transformative Moments In The Lives Of Biblical Heroes, Hershey H. Friedman, Linda Weiser Friedman

The Journal of Values-Based Leadership

This paper examines pivotal moments in the lives of key biblical figures and explores how these choices shaped both personal destinies and spiritual legacies. Biblical narratives depicting the lives of Adam, Noah, Joseph, Judah, Moses, Ruth, Boaz, David, Solomon, Zerubbabel, Esther, Mordechai, and Samson illustrate that these transcendent moments involve significant moral choices. We see that even revered figures can experience moral failings, and that some individuals can achieve greatness through singular acts of moral courage. These momentous decisions – whether acts of bravery, failures of judgment, vengeance versus reconciliation, worldly power versus spiritual calling, or moments of redemption—reveal profound …

Golf As A Metaphor For Leadership – Insights For Self-Mastery, Cam Caldwell, Shea Balch

The Journal of Values-Based Leadership

No abstract provided.

Change Management With Ethical Leadership, Sophia Rudisill Holmes

The Journal of Values-Based Leadership

Ethical leadership ensures organizational environments are created and nurtured to support complex dilemmas that surface during change management. Leaders and followers in particular can navigate change management with intentional advance planning guided by the motives of their heart. The motives of a leader’s heart is observed by the ethical practices of their core values. Morally leaders and followers core values inform their ethical behaviors. Furthermore, Christian leaders have access to biblical scripture which provides a roadmap for leaders and followers in the mastery of adapting and not resisting during change management. Biblical scriptures also provide examples of practices that solve …

Living Ethically: An Inner Capacity Struggling To Become A Moral Reality, Joseph P. Hester

The Journal of Values-Based Leadership

Spiritual refinement is a part of our essential moral self. As a seedbed of moral consciousness, spiritual refinement is a perpetual activity, as well as a reservoir of experiences, needed for shaping the world and responding to its ethical demands. Begun as moral insight and utilizing the moral imagination, the actual details and social structures of morality are developed and applied in real life situations where they mature and change as they overlap and are tempered by others.

Resolving The Leadership Blind Spot, Cam Caldwell

The Journal of Values-Based Leadership

No abstract provided.

Winter/Spring 2026

The Journal of Values-Based Leadership

No abstract provided.

A Policy Reversal As Structural Break: A Lesson From China’S Land Lease Financing For Infrastructure, Yilin Hou, Lin Li, Lei Shao

Center for Policy Research

Land-based revenues as a fiscal instrument to finance infrastructure tie public investment to real estate markets, where demand fluctuations cause fiscal consequences. This paper takes policy reversals as structural breaks and examines their impacts on infrastructure investment. We dissect China’s 2016 policy reversal that disallowed developers to finance land purchase with debt, causing sharp declines in local government land revenues, slashing their fiscal base for infrastructure investment. Using prefecture-level panel data and continuous difference-in-differences identification, we estimate the reversal reduced land-lease revenues by 55%. Two-stage least squares estimates suggest a 10% land-revenue decline translates into 6.6% investment reduction. Decomposing the …

Audit Expectation Gap Factors And Stakeholders’ Confidence In Nigerian Quoted Firms, Abdul-Azeez Adeniyi Alao, Okikijesu Olaide Olaniyan, Olumayowa Ayorinde Jacob

Journal of Accounting Auditing and Business

The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that …

When And Why Managerial Responseswork: A Dual-Process Model Of Linguistic Cues, Review Rating, And Usefulness, Jungwon Lee, Cheol Park

Asia Marketing Journal

This research develops and empirically tests a contingency model explaining how specific linguistic characteristics of a firm's response to an online review influence the review's usefulness. We argue that the diagnostic value of different linguistic cues is contingent upon the reader's information processing mode-systematic versus heuristic-which is triggered by the valence of the original review's rating. An econometric analysis of 41,704 review-response dyads from TripAdvisor reveals that a conceptual cue (personalization, operationalized as topical relevance) and a perceptual cue (readability) both significantly increase review usefulness. In contrast, another perceptual cue (Linguistic Style Matching) decreases usefulness, a finding we interpret as …

How Does A Consumer’S Anticipated Happiness Influence Participation In Value Co-Creation? : Focusing On Definition Of Happiness, Minsik Cho, Suna La

Asia Marketing Journal

Value co-creation (VCC) is essential for a new product development, transforming ideas into collaboratively created value-in-use, particularly under Service-Dominant Logic (S-D Logic). Recognizing that consumers engage in VCC with the goal of achieving happiness, this study investigates how anticipated happiness—arising from affective forecasting of VCC experiences—encourages customers’ participation in high-technology VCC initiatives. It also examines how individuals’ definitions of happiness—calmness vs. excitement—influence this process in VCC, using a validated temporal focus manipulation to induce these differing happiness orientations. Results indicate that future-focused individuals tend to define their happiness as excitement, while present-focused individuals associate it with calmness. Then, definitions of …

Effects Of Ai Transparency On Perceived Fairness In Ai-Driven Selection Tools: The Mediating Roles Of Ai Literacy And Attitudes Towards Ai, Tony Mellek

Industrial-Organizational Psychology Dissertations

Artificial intelligence is becoming an increasingly prominent feature of modern hiring, creating opportunities to enhance efficiency and consistency in selection. This study examined how AI transparency, AI literacy, and attitudes toward AI shape applicants’ perceptions of fairness when engaging with AI-scored pre-hire assessments. A sample of 290 U.S. adults were randomly assigned to either a high- or low-transparency hiring scenario and then completed measures of AI literacy, attitudes toward AI, and procedural fairness. Results indicated that both AI literacy and attitudes toward AI were strong and significant predictors of perceived procedural fairness, suggesting that applicants who feel knowledgeable about AI …

Electronic Structure With Rovibrational Calculation For The Molecule Ali, Including The Spin-Orbit Coupling Effect, Hana Abdelnabi, Ghassan Younes, Dunia Houlla, Mahmoud Korek

BAU Journal - Science and Technology

The adiabatic potential energy curves for the lowest singlet and triplet electronic states in the representations 2S+1Λ+/- and Ω(+/-) (with and without spin-orbit coupling) of the molecule AlI have been computed by using the complete active space self-consistent field (CASSCF) with multireference configuration interaction (MRCI+Q) method. The spectroscopic constants ωe, Re, Be, and Te have been calculated. Using the canonical quantum mechanics approach, the rovibrational constants Ev, Bv, Dv, Rmin, and Rmax were calculated for the low-lying electronic states with and without spin-orbit coupling. A comparison between our calculated values and those available in the literature reveals excellent agreement.

Charting The Distinct Rights Of Sea Workers In European Waters : A Focus On Decent Working Time, María Carrera-Arce, Raphael Baumler, Laura Carballo, Bikram Singh Bhatia

Reports

The document contains three distinct reports:

• The Report 1 ‘Social rights of sea workers in European waters – A Legal study’ discusses sea workers labour regulations in Europe, including cross-sectoral and sector-specific instruments. (pp. 13-68)

• The core of Report 2 ‘Ensuring decent working time for the future – Seafarers under EEA and non-EEA flags’ analyses flags State working-time requirements in the EEA and selected non-EEA jurisdictions. (pp. 69-131)

• The Report 3 ‘A working time comparative analysis – Examples of labour gaps between sea and land workers’ explores in depth working time between sea workers and other occupational …

Market Reactions To Software M&A: Cross-Border Vs. Domestic Evidence, Aaryan Magan

CMC Senior Theses

The software industry in the United States has seen a period of sustained merger and acquisition (M&A) activity as firms seek synergies in diverse product offerings, efficiency plays, or intellectual capital. Within this activity is also a subset of deals that comprise U.S. acquirers transacting with foreign companies. These cross-border transactions have become an integral part of M&A strategy for companies across all industries. This paper aims to gauge investor sentiment regarding cross-border M&A deals in the software industry relative to domestic M&A deals in the software industry. The event-study methodology captures Cumulative Abnormal Returns (CAR) in two distinct event …

Leadership And Creative Placemaking In Central Appalachia: Morehead, Kentucky, Toni C. Hobbs

Theses and Dissertations--Arts Administration

In rural Appalachia, longstanding patterns of extractive economic development, coupled with limited public investment and uneven institutional support, have contributed to persistent economic stagnation and a diminished sense of pride among residents. These conditions reflect deeper structural challenges, including economies shaped by resource extraction and external control. Addressing these conditions is critical to fostering economic growth, promoting cultural heritage, and enhancing overall well-being in the region. By cultivating resilient communities, leaders can create environments in which both the economy and local pride can thrive, contributing to a more prosperous and unified Appalachian region.

This study investigates the organizational and leadership …