Digital Commons Network^™

Gubernatorial Re-Election Incentives, Local Investment Bias, And Pension Fund Performance, Hongxian Zhang, Liang Guo, Jun Hao, Yu Liu

Business and Information Technology Faculty Research & Creative Works

We investigate the impact of gubernatorial re-election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re-election incentives and local bias in the full sample. However, the effect of gubernatorial re-election incentives on local bias is influenced by a state's level of corruption. Specifically, in states within the lowest corruption quantile, governors eligible for re-election tend to prioritize local investments to gain consistent support. In contrast, in states within the highest corruption quantile, heightened scrutiny may encourage re-election-eligible governors to adopt conservative investment policies that do …

Counterfactual Indeterminacy Bias In Family Firm Research, Chevy-Hanqing Fang, James J. Chrisman, Alfredo De Massis

Business and Information Technology Faculty Research & Creative Works

Ever since scholars recognized that family firms are heterogeneous, many studies have attempted to compare different types of family firms without ensuring that the source of heterogeneity is unique to family firms. When the source of heterogeneity among family firms resembles the source of heterogeneity among nonfamily firms, the problem of counterfactual indeterminacy bias can lead to misleading or irrelevant findings that fail to distinguish the effects of family influence from factors that affect all firms. We delineate common forms of this bias and offer recommendations to prevent it in research on family firm behavior and performance.

Leading With Purpose: Uncovering The Impact Of Inclusive Leadership And Meaningful Work On Work Passion, Azadeh Shafaei, Mehran Nejati

Research outputs 2022 to 2026

Work passion is a critical driver of employee wellbeing, engagement, and performance; however, organisations often struggle to cultivate it effectively. Understanding what fosters work passion is essential because it not only deepens insight into employee motivation but also enables organisations to enhance passion and its positive outcomes. Despite growing interest, research has primarily focused on individual traits, leaving the role of organisational and leadership factors under-explored. To bridge this gap, we extend the Employee Work Passion Appraisal (EWPA) framework by examining how inclusive leadership and meaningful work influence employees’ work passion and whether the psychological authenticity climate mediates these relationships. …

Evaluating The Use Of Machine Learning For Road Maintenance Cost Estimation, Shahla Shirinzad, David Enke

Engineering Management and Systems Engineering Faculty Research & Creative Works

Accurate estimation of highway maintenance costs is essential for efficient resource allocation and long-term infrastructure sustainability. This study evaluates the effectiveness of advanced machine learning models, including ResNet, Transformer, and other neural network architectures, for forecasting maintenance costs using historical data from the Highway Maintenance Improvement Program (HMIP) provided by the North Carolina Department of Transportation (NC DOT). A comprehensive comparative analysis is conducted across multiple models using standard performance metrics, including R², MAE, RMSE, and MSE. The results demonstrate that advanced architectures, particularly ResNet and Transformer, consistently outperform traditional statistical approaches and baseline machine learning models, achieving …

Getting Ready Right: The Impact And Influence Of The University Appointed Supervisor, Madlen Griffiths

Theses: Doctorates and Masters

Initial Teacher Education professional experience is a valued component of teacher education courses, where preservice teachers can practise applying what they have learned at university in classroom settings. Key to these experiences are supervisors, who are employed by the university and support these aspiring teachers during their professional experiences. This supervisory role is complex, underrated, under-theorised and under researched. Consequently, this research sought to address this shortfall through an investigation into the perspectives of two of the major stakeholders in these experiences: the preservice teachers and the supervisors.

Adopting a social constructivist methodology, this research examined the stakeholders’ perceptions of …

The Soft Target Curriculum: Using Nigeria's 2026 Cascading Breaches To Teach Foundational Cybersecurity Failures, Chinedum Amaechi, Doris Asogwa, Samuel Alade

Journal of Cybersecurity Education, Research and Practice

SourceURL:file:///home/amaechi/Documents/ *Journal of Cybersecurity Education, Research and Practice (JCERP)*. **Title:** The Soft Target Curriculum: Using Nigeria's 2026 Cascading Breaches to Teach Foundational Cybersecurity Failures.docx

Background: Between March and April 2026, a single threat actor allegedly compromised four Nigerian institutions across banking, payment infrastructure, government registry, and power distribution sectors. The breaches exposed millions of records and disrupted critical services, yet all four exploited elementary vulnerabilities taught in introductory cybersecurity courses. Objective: This pedagogical case study analyzes the four breaches as a unified phenomenon of "normalized negligence" and provides ready-to-use teaching materials for cybersecurity educators. Methods: Using open-source intelligence analysis of …

Lost In Instructions: Study Of Blind Users' Experiences With Diy Manuals And Ai-Rewritten Instructions For Assembly, Operation, And Troubleshooting Of Tangible Products, Monalika Padma Reddy, Aruna Balasubramanian, Jiawei Zhou, Xiaojun Bi, Iv Ramakrishnan, Vikas Ashok

Computer Science Faculty Publications

AI tools like ChatGPT and Be-My-AI are increasingly being used by blind individuals. Although prior work has explored their use in some Do-It-Yourself (DIY) tasks by blind individuals, little is known about how they use these tools and the available product-manual resources to assemble, operate, and troubleshoot physical/tangible products – tasks requiring spatial reasoning, structural understanding, and precise execution. We address this knowledge gap via an interview study and a usability study with blind participants, investigating how they leverage AI tools and product manuals for DIY tasks with physical products. Findings show that manuals are essential resources, but product-manual instructions …

A Comparative Analysis Of Explainable Ai (Xai) Techniques For Transparent And Reliable Image Classification, Sovon Chakraborty, Shakib Mahmud Dipto, Kevin R. Pilkiewicz, Michael L. Mayo, Pratip Rana

Computer Science Faculty Publications

Evaluating the trustworthiness of black-box machine learning models remains a significant methodological challenge. Their lack of transparency and interpretability limits applicability, because stakeholders often seek transparency before trusting the results of black-box machine learning models. Explainable AI (XAI) methods provide for human-understandable justifications and informed decision-making of these black-box architectures. Therefore, it is imperative to select the proper XAI model tailored to specific tasks. In this research, we focus on examining four XAI techniques: PEEK, LRP, GRAD-CAM, and LIME to understand how they perform against each other for image classification tasks. We evaluate the performance, robustness, generalizability, noise stability, and …

Exploring Shared Experiences As Citizen Sport Diplomats: A Collaborative Self-Ethnography, Randall J. Griffiths, Jacob K. Tingle, Angela Breidenstein

School of Business Faculty Research

Research purpose: This study was a critical analysis of the lived experiences of three American university professors who served as volunteer citizen diplomats in a bi-lateral U.S. State Department sport exchange program with North Macedonian volleyball coaches.

Research methods: With the aim of capturing the experience of serving as citizen sport diplomats and making sense of it to inform future practice, this research utilized a collaborative self-ethnography approach. This reflexive approach brings together: (a) analytic autoethnography as individuals themselves are engaged in the ethnography and study, and (b) collective ethnography as a team collects and makes sense of shared data …

A Firm’S Operational Risk: Data Set And Empirical Evidence, Vivek Astvansh, Joseph J. Simpson

International Business and Entrepreneurship Faculty Publications

Problem definition: A firm’s stakeholders would benefit from a quantitative measure of the managerial disclosure of its operational risk and the implications of this disclosure. However, a quantitative and scalable measure of a firm’s disclosed operational risk is unavailable. Thus, the firm’s stakeholders remain unaware of its disclosed operational risk and the risk’s implications. Methodology/results: U.S. law requires a public firm to textually disclose its operational and nonoperational risks in Item 1A of its annual report (i.e., Form 10-K). We train 64 transformer models on U.S. public firms’ Item 1A text to score 131,920 firm-years (16,959 firms, 2005 to 2024) …

Making Words Count: Computational Linguistics In Management Research, Joseph J. Simpson, Richard A. Hunt, David M. Townsend, Judy Rady, Elham Asgari, Mohammad Rady, Daniel J. Beal

International Business and Entrepreneurship Faculty Publications

In recent years, a rapidly growing number of management scholars are using computational linguistics (CL) to analyze vast corpora of naturally occurring organizational language. Yet the rapid adoption of CL methods has outpaced the development of shared standards for linking theoretical constructs, linguistic data, and computational measurement. We synthesize 353 articles published in leading management journals for 2013–2025, identifying four recurring challenges shaping the credibility of CL-based research: misalignment between constructs and textual corpora, unnecessary model complexity, the opacity of large language model workflows, and insufficient transparency in reporting. Building on these patterns, we develop four integrative design principles—construct-language fit, …

Maximizing Online Intersession Enrollment Through Targeted Course Offerings, Heather S. Mcmillan, Charles D. Mcallister

Journal of the North American Management Society

Abstract

Online winter intersession courses have become an increasingly important strategy for universities seeking to support accelerated student progression while generating incremental tuition revenue. This study examines ten years of winter intersession enrollment data from a public, master’s-level comprehensive university in the Midwestern United States to identify course characteristics associated with higher student enrollment. Using 12,520 individual enrollment records, the analysis focuses on course type (general education versus major requirement), course classification (lower level, upper level, blended undergraduate/graduate, and graduate), and course discipline. A series of ANOVAs and Bonferroni post-hoc tests reveal significant differences in enrollment across these dimensions, with …

Organizational Pitfalls Of The Dual-Identity Leader, Yvonne Randolph, Asa Wilson

Journal of the North American Management Society

The dual-identity leader (D-IL) is an individual assigned to one job description yet is, in practice, fulfilling an additional position’s role. This secondary role is self-determined; has not been assigned yet is being allowed by those with governance and/or executive authority. Three case examples of the D-IL are presented and discussed as a problematic leadership configuration for an organization. The personal characteristics driving this approach are identified as a foundation for clarifying the organizational consequences of such an executive leader. Preventative and corrective tactics are discussed that eliminate or minimize the adverse impact of the D-IL’s organizational behavior.

The Central Bank Supervision Stringency On Bank Stability, Sara Eliufoo, Judika King'ori

Tanzanian Economic Review

This study examines the relationship between central bank supervision stringency and bank stability in Tanzania, focusing on 45 licensed banks. Specifically, it assesses the influence of regulatory capital stringency, loan loss provisioning stringency, and loan diversification stringency on bank stability. Guided by Agency Theory and Credit Risk Management Theory, the study adopts a quantitative research design. Primary data were collected using structured questionnaires administered to 225 bank employees, including credit, finance, internal audit, risk, compliance, and human resource officers. Data were analyzed using Structural Equation Modelling (PLS-SEM) via SmartPLS 4.0. Rigorous data screening addressed missing values, outliers, and measurement errors. …

Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina

Jurnal Akuntansi dan Keuangan Indonesia

Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …

The Influence Of Ai Use On Innovativeness In Higher Education Institutions, Joanna Zimmer, Katarzyna Tworek

European Management Studies

Purpose: The aim of the study is to analyse the influence of AI tools use on innovativeness through Employees’ Dynamic Capabilities (EDC) among Higher Education Institutions (HEIs), taking into account regulation concerning AI and its possible moderating impact on that relation.

Design/methodology/approach: A critical literature review was combined with empirical research. The empirical research was conducted using a survey questionnaire on a group of 529 university employees from four European countries: France, Poland, Spain, and Great Britain. To ensure a diverse dataset, responses were collected from multiple sources, including an internal collaborative network and a purchased respondent panel. Data …

Smart Healthcare Systems Use: A Cross-Cultural Empirical Study Using Valence–Instrumentality– Expectancy Theory, Khaled A. Alshare, Murad Moqbel, Valerie L. Bartelt, Maysoon Sewailem

Information Systems Faculty Publications

In recent years, smart healthcare systems (SHS) spurred by the Internet of things have revolutionized how people manage their health. Despite their numerous benefits, SHS still face many challenges worldwide, including limited user motivation. This study builds on the valence-instrumentality-expectancy theory to examine the motivational factors influencing the use of SHS, while also considering the moderating role of social support. We conducted two studies— one in the United States and the other in Qatar—to assess how well the proposed model applies across different cultural contexts. Our findings show that the model explains users’ motivations to use SHS and the interdependencies …

The Role Of Linear Programming And Sensitivity Analysis In Improving The Transportation And Distribution Of Vegetable Oils: A Case Study Of The State Company For Vegetable Oils In Iraq, Zainab Alaa Hameed

Muthanna Journal of Administrative and Economics Sciences

The State Company for Vegetable Oils in Iraq faces a fundamental challenge of high transportation costs and inefficiency in distributing products across factories and warehouses to meet growing demand. Accordingly, this study aims to employ operations research methods-specifically linear programming and sensitivity analysis---to design a distribution plan that enhances efficiency and minimizes costs. The methodology involved developing a mathematical model of the transportation problem based on actual data related to supply quantities, demand requirements, and transportation costs between production sources and distribution outlets. The model was solved using WinQSB software to determine the optimal solution. Sensitivity analysis was then conducted …

Perceived Value And Customer Satisfaction In The Nigerian Airlines Businesses, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau, Abdulazeez Alhaji Salau

ASEAN Marketing Journal

Due to the nature of consumers as being price conscious and their attitude in evaluating if the services rendered by service providers can meet their needs and aspirations, airline service providers need to understand the perceived value of their esteemed customers to ensure that the services rendered are satisfying and can ultimately lead to loyalty. This study investigated the influence of customer perceived value proxy with customer experience and service quality in building satisfaction in the Nigerian Airline business. The study employed a quantitative research design through a survey to collect primary data from domestic customers of the chosen airlines. …

Ai Ethics And Governance For Leaders In Higher Education: A Hermeneutic Phenomenology Of Faculty Early Adopters’ Sensemaking, Pedagogical Innovation, And Transformation, Freddie Seba

Doctoral Dissertations

Artificial Intelligence (AI), especially Generative AI (GenAI), is transforming how we work, learn, acquire, produce, and deliver knowledge, as higher education experiences existential pressures, including demographic changes that reduce enrollment and revenues, as well as shifting public and government perceptions of higher education's value.

This hermeneutic phenomenology dissertation study explores how faculty early adopters critically engage, innovate, and experiment with this nascent transformational technology in their pedagogies amid multilevel pressures: macro—market-driven (neoliberalism) logic, Big Tech, and demographic change; meso—institutional policy, broader faculty community, and pedagogical innovation; micro—widespread student adoption, pedagogical experimentation, and innovation.

This dissertation study centers on shifting AI …

Algorithmic Advantage: How Ai Is Reshaping Ncaa Recruiting Strategy And Athlete Mobility, Lawrence W. Judge, Marshall Magnusen

Journal of Applied Sport Management

Artificial Intelligence (AI) is transforming NCAA sports recruiting by offering scalable, data-rich tools that enhance how talent is identified, evaluated, and strategically pursued. Amid the complexities introduced by the transfer portal, name, image, and likeness (NIL) regulations, and rising recruitment costs, AI enables collegiate programs to make faster, more accurate, and financially informed recruiting decisions. Drawing on examples from emerging technologies and real-world institutional practices, the paper highlights the operational benefits of AI, such as efficiency gains, enhanced evaluation accuracy, and expanded reach to under-resourced or geographically remote athletes. At the same time, it critically explores challenges around algorithmic bias, …

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 4 [2025], Número 2 (Issue 2), Cristo Leon, Romano Ponce-Díaz Phd, Ivan Avila Gonzalez Phd, James Lipuma Dr., Bruce G. Bukiet, Ricardo Victoria-Uribe, Nazario Robles-Bastida, Chris Birmingham, Ximena Diaz Santillan, Edgar Francisco Vázquez Martínez He, Jorge Prieto Terrones, Juan Carlos C. González Vidal S, Edgar Meritano, Laura Magela Garcés Ramírez

Journal of Roleplaying Studies and STEAM

En una sesión de juego por medio del registro lingüístico se organiza la escena, se orienta la manera de nombrar las tareas, se distribuyen los roles actanciales, se establecen la expectativas; por lo tanto, se establece una puesta en escena. De tal forma, las prácticas lúdicas y ficcionales se configuran a partir de nuestra mirada del mundo e irremediablemente también reconfiguran esa misma mirada. El ser y el estar en un espacio es la especificidad mediática fundamental de los juegos de rol; dicho de otra manera, en los sistemas de juego de rol dentro de sus universos narrativos, en su …

The Impact Of Strategic Social Media Guidelines In Healthcare Communication, Margaret Marie Milka Kouassi

2025 Fall Honors Capstones Projects - Archive

This capstone project examines how hospitals can strengthen social media engagement through a structured, research-informed communication guideline. Phase One analyzed randomized hospital social media activity. and found that low engagement was often linked to unclear target audiences, inconsistent messaging, limited planning, and a lack of measurable goals. These results suggested that the issue was not whether hospitals used social media, but how strategically they used it. Phase Two built on these findings by developing and testing a Healthcare Strategic Social Media Guideline. Using applied quantitative design, the study employed two online surveys, administered before and after a two-month implementation period, …

Exploring Themes In Leadership Transition At A Rural Nonprofit Community Theatre: An Accidental Research Project, Elise Lael Kieffer

Journal of Nonprofit Innovation

Leadership transitions in nonprofit organizations present both challenges and opportunities, particularly in rural community-based theatres where organizational identity is often deeply connected to individual leaders. This study employs narrative inquiry, guided by the lens of Feminist Pragmatism, to explore leadership change at Playhouse in the Park, a long-standing rural community theatre in Murray, Kentucky. Through interviews, reflections, and observations, the study identifies five emergent themes shaping directors’ experiences: expectations, programming content, personality, relational expectations, and the balance between cautiousness and freedom. Findings suggest that the tensions inherent in rural nonprofit leadership transitions—rather than serving as obstacles—function as necessary forces that …

QawāʿId Al-Fiqh On Government Energy Subsidies: Controlling Inflation Amid Economic Recovery, Nuzulul Firdaus, Nur Fatwa

Journal Of Middle East and Islamic Studies

The war between Russia and Ukraine significantly affected world life, one of which was the increase in world oil energy prices. Indonesia, in this case, which still imports a lot of energy, is also affected. The government needs to implement policies to face these global challenges, one of which is to provide subsidies for energy so that state budget funds can assist people's purchasing power for energy because if not, this will lead to an increase in the prices of goods and services so that there will be inflation. Still, on the other hand, Indonesia is also carrying out a …

The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.