Digital Commons Network^™

Income Tax Loopholes And Political Rhetoric (Part I), Boris I. Bittker

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 11, November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Significant Recent Developments Involving Educators, Charles A. Nickerson

Tax Adviser

No abstract provided.

2025-10-17 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 October 17, 2025, which includes the minutes of the meeting held on August 8, 2025.

Ijtgr Volume 4 & 5 Table Of Contents, Kevin A. Griffin, Luis Miguel Brito, Glen Farrugia

International Journal of Tour Guiding and Visitor Attraction Research

Table of contents for Volume 4 & 5 of the International Journal of Tour Guiding and Visitor Attraction Research

Promising Practices For Increasing The Number Of Equity-Owed Lifeguards In Canada And The United States Of America, Sofia Pantano, Audrey R. Giles

International Journal of Aquatic Research and Education

Currently a shortage of lifeguards exists in Canada and the United States (US) (Frommer, 2023; Santucci, 2024), and those who are working as lifeguards often do not reflect the diversity of the communities they serve (Martinez, 2020). Increasing the number of lifeguards from equity-owed groups is a potential way of increasing the lifeguard workforce and decreasing the shortage of workers in these important roles, as well as a moral imperative. In this paper I explore challenges to and promising practices aimed at increasing the representation of members equity-owed groups in lifeguarding. I begin with an overview of lifeguarding in Canada …

2025-10-15 University Graduate Committee Meeting Minutes, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Meeting minutes of the University Graduate Committee from October 15, 2024.

Barriers To Machine Learning Adoption In Regulated Electric Utilities, Donald R. Shiflet Jr.

USF Tampa Graduate Theses and Dissertations

Machine learning (ML) technologies have the potential to revolutionize regulated electric utilities by improving operational efficiency, enabling predictive maintenance, and optimizing energy management. Despite these advantages, the adoption of ML in this sector lags other industries due to technical, organizational, and regulatory barriers. This research, grounded in the Technology-Organization-Environment (TOE) framework, explores these barriers to uncover actionable solutions for integration. The study identifies key challenges, including explainability, cybersecurity, workforce resistance, and regulatory ambiguity to ML adoption in electric utilities. Utilizing an exploratory qualitative methodology, this approach integrates insights from the literature and industry interviews to rank barriers by frequency, severity, …

"What's A Computer?" Exploring Insurance Agents' Role In Small Business Cyber Insurance Transactions, Dalton A. Crabtree

USF Tampa Graduate Theses and Dissertations

This mixed-methods study examined how insurance agents' role identity impacts cyber insurance transactions, addressing gaps in professional practice and academic literature. Small businesses increasingly rely on cyber insurance for protection as cyber risk continues to evolve. The study employed sequential explanatory methodology with 25 interviews across three groups: insurance agents (n=15), corporate cyber insurance professionals (n=5), and small business owners (n=5). Thematic analysis using Katz and Khan's Role Episode Model informed development of the Cyber Insurance Role Identity Scale (CIRIS), tested with 100 agents. Six themes emerged. Key findings reveal that successful cyber insurance transactions require agents to transition from …

Does Idiosyncratic Volatility Follow A Random-Walk? Evidence From U.S. Stocks, Zihan Cao, Ossama Elhadary

Publications and Research

In asset pricing literature, idiosyncratic volatility (IVOL) measures the firm-specific risk that is not explained by broader market movements. In this study, I investigate whether the idiosyncratic volatility (IVOL) of individual stocks follows a random-walk. Using monthly residuals from the Fama-French three-factor model (Fama & French, 1993), I estimate IVOL for more than 11,000 U.S. stocks, and apply the Augmented Dickey-Fuller test (Said & Dickey, 1984) to determine whether IVOL behaves like a random-walk. While most stocks display random-walk behavior, the proportion varies across industries, with some sectors showing deviations from random-walk behavior. Stocks with different levels of average return …

Latino Or Hispanic-Owned Businesses In The Mountain West, 2017-2022, Anthony Arroyo, Cason Noll, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This fact sheet examines the growth of Latino or Hispanic-owned businesses in the largest metropolitan areas in the Mountain West between 2017 and 2022. The data are derived from the Brookings Institution’s “Charting the surge in Latino or Hispanic-owned businesses in the US” report, which highlights data on Latino or Hispanic-owned businesses in metropolitan and micropolitan areas across all 50 U.S. states and the District of Columbia. This fact sheet focuses on data for the following metropolitan areas in the Mountain West: Phoenix-Mesa-Chandler, AZ; Denver-Aurora-Centennial, CO; Las Vegas-Henderson-North Las Vegas, NV; Albuquerque, NM; and Salt Lake City-Murray, UT.

Relational Realities Of Readiness: What Managers Wish Colleges Knew About Business Communication, Karen Mccullough, Laura N. Miller

Applied Business Faculty Publications

This grounded theory study, informed by Communication Accommodation Theory, explores how frontline managers (n = 11) support early-career employees’ communication development. Findings identify three support strategies—structured scaffolding, adaptive leadership, and onboarding for cultural fit—and suggest colleges emphasize verbal and intercultural communication, applied learning, and professional presence. These insights reframe communication readiness as a relational process shaped by emotion, power, and organizational norms. The study calls for stronger collaboration between higher education and employers.

Cost Of Living For Older Adults (65+) In Mountain West Metropolitan Statistical Areas, 2024, Anirudh Polagani, Annie Vong, Mohit Pande, Olivia K. Cheche, Caitlin J. Saladino, William E. Brown Jr.

Demography

This fact sheet explores 2024 cost of living data for adults over the age of 65 in the largest metropolitan statistical areas (MSAs) across five Mountain West states: Arizona, Colorado, Nevada, New Mexico, and Utah. The data are sourced from the “Elder Index,” a dashboard that focuses on housing, healthcare, food, transportation, and miscellaneous expenses that collectively reflect the monthly expenses for those over the age of 65. This fact sheet focuses on five MSAs in the Mountain West: Phoenix-Mesa-Chandler, AZ; Denver-Aurora-Centennial, CO; Las Vegas-Henderson- North Las Vegas, NV; Albuquerque, NM; and Salt Lake City-Murray, UT.

Native American Tribes And Federal Grant Funding In The Mountain West, Fy2023-2025, Isabelle G. Graham, Maisoon Faris, Dre Boyd-Weatherly, Olivia K. Cheche, William E. Brown Jr.

Elections & Governance

This fact sheet presents state-level data on the impact of a federal government-wide funding freeze affecting Native American Tribes, focusing on the Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah. The data are derived from the Brookings Institution’s “A federal grant freeze could disrupt over $24 billion to Native American communities and undermine US obligations to Tribes” brief, which reports data from USAspending. The original report provides data on the federal government’s obligations, outlays, and remaining balances owed to Native American Tribes for all 50 U.S. states and the District of Columbia.

Exploring The Drivers Of Tourist Satisfaction At Religious Sites: A Study Of Lumbini In Nepal, Bhim Bahadur Khadka, Prof. Anjani Kumar Malviya, Dipak Singh Rawat

International Journal of Religious Tourism and Pilgrimage

Lumbini is the birthplace of Lord Buddha and a UNESCO World Heritage Site. As a religious destination attracting millions of tourists annually from Nepal and abroad, Lumbini offers a rich cultural and historical heritage. This study is, therefore, significant in exploring drivers of tourist satisfaction and the religious significance of Lumbini. This study employs a correlational research design and a quantitative approach to examine relationships among variables using Structural Equation Modelling (SEM). Data are collected using a survey questionnaire, yielding 403 valid responses after excluding incomplete data and outliers out of 500 returned questionnaires. Purposive sampling ensured the relevance of …

Promotion Of Religious Tourism In Pakistan Through Destination Marketing Strategies, Noor-Ul- Huda, Musa Khan, Noman Ahmed Ansari

International Journal of Religious Tourism and Pilgrimage

The aim of this study is to identify the key factors that attract religious tourists to Pakistan and the strategies that are effective in promoting religious tourism. The paper takes a comprehensive approach to guide Pakistan’s development by evaluating international literature, focusing on religious tourism as a pivotal source of revenue. The study explores diversification prospects, aiming to equip policymakers and tourism authorities with actionable insights. This research establishes the groundwork for realising the economic, social, and cultural potential of religious tourism in Pakistan by studying marketing techniques using a qualitative methodology, examining revival approaches, and investigating cutting-edge communication technologies. …

Interdisciplinary Narratives On Artificial Intelligence & Personnel Selection Systems, John Hunter, Melissa Intindola, Neil Boyd, Thiago Serra Azevedo Silva

Faculty Journal Articles

Artificial intelligence (AI) has quickly and persistently become a daily presence in our lives, and its omnipresence has eclipsed the speed with which scholars can fully assess its efficacy and pitfalls. AI’s ubiquity and the lack of a clear understanding of its implications for humanity has spurred scholars across disciplines to action, and scholars in the field of Human Resource Management (HR) have certainly joined the fray. As scholars with a variety of experience and scholarship across disciplines, we believe that the burgeoning conversation in the HR literature would significantly benefit from a greater presence of interdisciplinary knowledge.

The Cannabis Conundrum: Persistent Negative Alphas And Portfolio Risks, Davinder K. Malhotra, Sheetal Gupta

School of Business Faculty Papers

This study investigates whether publicly listed cannabis shares provide enough risk-adjusted returns to warrant their incorporation into diversified portfolios. An equally weighted portfolio of cannabis companies is constructed using monthly data from January 2015 to December 2024. Risk-adjusted performance is assessed using the Sharpe, Sortino, and Omega ratios and compared to the Russell 3000 Index and the FTSE All-World ex-US Index. In addition, we estimate both unconditional and conditional Fama–French five-factor model enhanced by momentum. The findings indicate that cannabis stocks persistently underperform U.S. and global benchmarks in both absolute and risk-adjusted metrics. Downside risk is elevated because cannabis portfolios …

Enhancing Mindfulness Through Communities Of Practice In Buddhist Spiritual Tourism: A Study Of Transformative Experience At Plum Village, Giang T. Phi, Trang Huong Pham Phd, Nam Vu

International Journal of Religious Tourism and Pilgrimage

Despite the growing interest in Buddhist spiritual tourism, there is a clear gap in the literature regarding the role of Communities of Practice (CoPs) in fostering transformative tourism experiences. This study investigates how CoPs at Plum Village retreats in France and Thailand facilitate transformative experiences and enhance mindfulness among participants in Buddhist spiritual tourism. Utilising qualitative methods, the study combines autoethnography—drawing on the lead researcher’s personal experience through daily reflexive journals—and participant observation of a focal ‘retreat family’ group of 15 participants at each retreat. Thematic analysis was applied to analyse the data, guided by two frameworks: Kirillova et al.’s …

From Meditation To Magic: The Spectrum Of Buddhist Tourism In Thailand, Brooke Schedneck

International Journal of Religious Tourism and Pilgrimage

Buddhism can conjure distinctive ideas and images for different groups of people, especially travelers to a Buddhist majority country like Thailand. Discussing three different modes of Buddhist tourism— meditation, magic, and mega statues— this article illuminates the varieties of Buddhist tourism in contemporary Thailand. While foreign visitors from Western countries are assumed by Thai Buddhist practitioners to favor engagement with Buddhism related to meditation, Chinese and Thai Buddhists are seen to appreciate Buddhism for its magical protective powers. Chinese tourists in particular are now being targeted to purchase products and experiences related to mutelu, which is a term for objects …

Evaluation Of Pre-Hajj Multimedia Training Tools: A Case Study Of Prospective Australian Pilgrims, Kholoud M. Munshi, Mustapha Taibi Dr., Kate Richards Ms., Khushnoor Khan Mr.

International Journal of Religious Tourism and Pilgrimage

Every year, millions of Muslim pilgrims gather in Makkah (Saudi Arabia) for Hajj. These pilgrims come from different parts of the world, with diverse language and cultural backgrounds. Managing such a large and diverse congregation for a successful completion of Hajj requires effective planning, which depends on two important antecedents—knowing the background information of the pilgrims and developing effective pre-Hajj training tools for dissemination of Hajj information for non-Arabic speaking pilgrims. This study evaluates the perceptions of potential Hajj pilgrims regarding community translation usability (CTX) and medium usability (MX) of two existing pre-Hajj media tools developed by Mnask Academy (Booklet …

Evaluating The Religious Experience Of Pilgrims At Kartarpur Corridor: A Qualitative Analysis, Farooq Haq, Anita Medhekar

International Journal of Religious Tourism and Pilgrimage

This exploratory study analyses experiences of pilgrims from India and all over the world to Kartarpur Peace Corridor for religious tourism. The historic Kartarpur Corridor, the holiest place for the Sikh religion, in Pakistan, was opened for Sikh pilgrimage in November 2019, after 72 years since partition. The qualitative research method of cultural ethnography and netnographic research, was applied to collect secondary data by watching 78 YouTube interviews from November-2019 to March-2020, at the Kartarpur complex by private bloggers. Interview comments by pilgrims relevant to this exploratory research were selected, analysing experiences of pilgrims and spiritual tourists traveling from India …

Religious Festivals In The Age Of ‘Lockdown’ And ‘Social Distancing’: A Comparative Study Of Easter, Eid, Passover, Rama Navami, And Vaisakhi., Irfan Raja, Rev. Ruth Dowson, Abdul Basit Shaikh, Ivan Cohen, Nasser N. Alotaibi

International Journal of Religious Tourism and Pilgrimage

Religious practices can conjure distinctive ideas and images for different groups of people, especially religious festivals, which are signs of congregations, celebrations, and contentment, usually to mark the completion of religious obligations. All major religions celebrate notable festivals to mark important events and religious obligations that bring together followers of that faith. The year 2020 will be remembered as unique in the history of all faiths. As a result of the COVID-19 crisis, governments across the world announced compulsory measures such as ‘social distancing’ and ‘lockdown’ to avoid the spread of Coronavirus. Thus, all major religions either cancelled or reduced …

Analysis Of Pilgrimage To The Evangelical Lutheran Church In Zimbabwe (Elcz) Mission Centres, Rabson Hove

International Journal of Religious Tourism and Pilgrimage

A pilgrimage is usually a sacred journey undertaken by religious adherents to holy places associated with their own traditions. As religions grow, religious pilgrimage also expands as the members of the religious traditions continue to influence each other. These holy religious centres influence religious enrichment, enhancement, strength and growth. Members get in touch with their origins and the history of the expansion of their religion as they encounter their holy sites or centres. In the case of the Evangelical Lutheran Church in Zimbabwe (ELCZ), their important holy sites are missionary centres which are commonly located in rural Zimbabwe. The majority …

German Corporate Tax Reform And Its Effects On U.S. Investment, Robert Gonnella, Claus Gartner, Robert T. Cole

Tax Adviser

No abstract provided.

Sustainable Practices In The Restaurant Industry: Review 2020-2025, Joel Reynolds

ICHRIE Research Reports

This review examines sustainability practices in the restaurant industry from 2020-2025, analyzing environmental, social, economic, and technological dimensions. Using a rigorous methodology including comprehensive database searches and thematic synthesis, we identified significant fragmentation across research streams and persistent gaps between theoretical frameworks and practical implementation. Our analysis reveals how contextual factors—including geographical location and restaurant segment—significantly influence sustainability approaches, challenging universal prescriptions. The review highlights critical methodological limitations in current research, particularly regarding measurement approaches, system boundaries, and ethical considerations of technological innovations. These findings provide a foundation for developing more integrated, context-sensitive sustainability frameworks for both researchers and practitioners.

Marching To The Beat: The Role Of Complementor Alignment In The Architectural Evolution Of Ecosystems, Pengxiang Zhang, Liang Chen, Yang Yang

Research Collection Lee Kong Chian School Of Business

The evolution of innovation ecosystems hinges on the effective coordination between ecosystem leaders and complementors. While ecosystem-sponsored architectural innovations create new technological opportunities for complementors, they may unintentionally disrupt the performance of complementor products that were originally developed based on legacy architectural designs. This study provides empirical evidence of these disruptive effects and explores how complementors’ alignment with the ecosystem leader mitigates such challenges. Focusing on Apple’s release of Core ML—a proprietary artificial intelligence module—in its mobile ecosystem, we employ a difference-in-differences design to investigate variations in complementor performance after adopting this ecosystem-sponsored architectural innovation. Our findings reveal that complementors’ …

Personality And Personnel Selection: Going Beyond Self-Reports And Linear Relationships, Filip Lievens, Jinyan Fan, Jingyi Li

Research Collection Lee Kong Chian School Of Business

The study of personality in selection and assessment represents one of the most longstanding and voluminous literature in industrial and organizational psychology. In this paper, we review two important recent research streams. First, we review studies on alternatives to self-report personality inventories, namely the use of Situational Judgment Tests (SJTs), assessment center (AC) exercises, and a multi-rater framework. Second, we review studies that go beyond linear relationships between personality and job performance. Generally, our review reveals that these alternative approaches show promises in better understanding personality and how personality relates to performance.

Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai

Dissertations and Theses Collection (Open Access)

The capital market functions fundamentally on the principles of information, and effective information disclosure acts as the cornerstone of its operation. At present, China's capital market is fully advancing the registration-based reform that is primarily focused on information disclosure. In this context, the secretary of the board of directors ("board secretary")—who serves as the legal officer tasked with overseeing information disclosure for A-share listed companies—plays a vital role in information release and transmission.

In the context of the comprehensive implementation of the registration system and establishment of an investor-oriented capital market, this study surveys over 400 board secretaries from A-share …

Unraveling Equity: The Consequences Of Dismantling Dei Initiatives In Education., James D. Upshaw

2025 Fall Honors Capstones Projects - Archive

Recent political and institutional shifts have led to the dismantling of Diversity, Equity, and Inclusion (DEI) initiatives across schools and universities, raising concerns about how these changes affect both students and the future workforce. This research investigates how the removal of DEI programs influences student belonging, academic access, and long-term workforce diversity. Using a mixed-methods approach, the study combines qualitative interviews with professors and students and quantitative analysis of enrollment, retention, and diversity data from universities affected by DEI policy changes. Preliminary findings suggest that dismantling DEI initiatives leads to decreased student support, reduced faculty morale, and declining representation among …