Digital Commons Network^™

Unpacking Singapore's Leasehold Relativity Table: An Empirical And Legal Analysis, Koon Shing Kwong, Jing Rong Goh, Seng Wei, Edward Ti

Research Collection School Of Economics

In Singapore, most land is state-owned, with the state generally issuing leasehold estates via state leases of not more than 99 years1, depending on the intended land use. Naturally, the value of a leasehold estate, which erodes over time as the lease approaches the end of its term, is a key component of the premium charged for lease renewals, or the tax imposed for permission given in relation to a development that would increase the value of the land. By law, the state valuation of leasehold land is prescribed by a leasehold relativity table colloquially known as ‘Bala’s Curve’ or …

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.

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’ …

Taxes And Tournaments, Alex Raskolnikov

Faculty Scholarship

What is the best way to reduce economic inequality? Economists, lawyers, political philosophers, and politicians have pondered this question for decades. Yet there is another group of savvy and highly motivated individuals who have been thinking about redistribution for just as long. Commissioners of the National Football League, the National Basketball Association, the National Hockey League, and Major League Baseball, together with team owners and player unions, have been inventing and reinventing ways to redistribute resources, and they continue to do so today. The same is true of the President of National Collegiate Athletic Association, along with the heads of …

The Tax Adviser, Volume 8, Number 3, March 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Secs. 465 And 704(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg

Tax Adviser

No abstract provided.

Navigating Succession: Exploring Succession Planning Strategies In Polish Family Businesses, Jan M. Klaczak, Theresa M. Neal, Yvonne Doll

International Journal of Applied Management and Technology

Family businesses are the foundation of modern economies and societies, yet many encounter continuity challenges during succession. The purpose of this qualitative, multiple-case study grounded in Rothwell’s seven-step model for succession planning was to explore succession planning strategies Polish family business leaders used for ownership and leadership transfer to the next generation. Three family business leaders who executed succession planning in their firms participated in the study. Data were collected via semistructured interviews, researcher notes, and company document reviews. Using methodological triangulation and Yin’s five-step data analysis, four themes emerged: systematic succession, grooming the successor, communication with nonfamily stakeholders, and …

The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the role of strategic alignment as an independent variable and its correlation with sustainable competitive advantage as a dependent variable at Al-Maarif University College. The researcher employed a descriptive-analytical methodology, which comprised a cohort of faculty members from the college, with a sample size of 72 respondents. The researcher employed a questionnaire as the primary instrument for data collection, utilising the statistical software (SPSS) in conjunction with (Excel) for data analysis. Research has demonstrated a direct correlation and beneficial effect of strategic alignment in its dimensions (communication, value, governance, partnership, infrastructure, skills) on sustainable competitive …

Research Summaries - Research For Practice: Joni September 2025 Issue, Erica Jensen, Emma Indart, Emilyn Watkins, Faith Manchester

Journal of Nonprofit Innovation

No abstract provided.

Program Evaluation: Best Practices And Examples For Nonprofits, Erica Bassett, Faith M. Manchester

Journal of Nonprofit Innovation

No abstract provided.

Tendiendo Puentes La Teoría Y La Práctica: La Visión Y El Plan De Acción Del Grupo De Afinidad De Investigación Para La Práctica De La Istr, Angie Holzer, Christopher Dayson, Dana Doan, Patricia Quinn, Michele Fugiel Gartner, Tayyeb Hadi, Carissa Van Den Berk-Clark, Ana Maria Sanchez, Farouq Aliyu Muhammad, Romina Farias, Christopher Einolf

Journal of Nonprofit Innovation

Sociedad Internacional para la Investigación del Tercer Sector Grupo de Afinidad de Investigación para la Práctica (ISTR/R4P)

Transparencia, Confianza Y Asociaciones: Fortaleciendo La Colaboración A Través De Datos Y Rendición De Cuentas, Sujeeth Reddy Sithagari, Angie Holzer

Journal of Nonprofit Innovation

Este artículo explora cómo la transparencia influye en la confianza y fortalece las asociaciones dentro de organizaciones sin fines de lucro y de desarrollo internacional. A partir de una revisión bibliográfica estructurada de artículos revisados por pares, tesis e iniciativas globales, como la Iniciativa Internacional para la Transparencia de la Ayuda (International Aid Transparency Initiative, IATI), este artículo destaca el papel fundamental de la comunicación transparente en la creación de confianza de las partes interesadas. Los resultados indican que, si bien muchas ONG recopilan datos sobre su desempeño y sus finanzas, pocas los utilizan de manera sistemática para elaborar informes …

Transparency, Trust, And Partnerships: Strengthening Nonprofit Collaboration Through Data And Accountability (Hindi Version), Sujeeth Reddy Sithagari, Angie Holzer

Journal of Nonprofit Innovation

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Cultural Dynamics And Reverse Culture Shock: A Strategy For Building Sustainable Human Resources In International Ngos, Haruka Minemura, Yuko Nishide

Journal of Nonprofit Innovation

This study explores the dynamics of cultural conflict between expatriate and local staff in international NGOs (INGOs) and proposes a framework for sustainable human resource management. While existing INGO management literature emphasizes cultural factors in expatriate-local relations, limited empirical evidence explains the developmental process of these relationships and their implications. Through qualitative case study methodology, this research addresses the question: How do cultural conflicts between expatriates and local staff evolve within INGOs, and what management strategies emerge from these dynamics?

The findings reveal a dual-phase conflict management model where both expatriates and local staff experience sequential cultural tensions. The first …

Bridging Research And Practice: Advancing Pracademic And Applied Research In The Social Sector, Emma Indart, Emilyn Watkins

Journal of Nonprofit Innovation

For many nonprofits around the world, accessing relevant research, data, and strategies to drive change can be a barrier to success. This gap between nonprofit practitioners and researchers is compounded by the high cost of academic articles, the limited availability of non-English publications, and the lack of practical tools to translate research into actionable strategies.

This paper examines the intersection of research for practice, applied research, and “pracademic” scholarship, highlighting how these approaches can expand the capacity of nonprofit professionals to create meaningful change in their communities. Furthermore, bridging the divide between research and practice has the potential to help …

Special Edition: Full Issue - Research For Practice, September 2025, Angie Holzer, Erica Bassett

Journal of Nonprofit Innovation

No abstract provided.

Mapeo De La Accesibilidad De Datos De Organizaciones No Lucrativas En Países De América Latina: Primeras Perspectivas De Un Estudio Comparativo Exploratorio, Angie Holzer, Tania Hernandez, Ted Gray Barnes Jr, Noah Ellis, Sumasri Jasti, Hannah Chu, Evan Campione, Louis Ye, Nithin Kumar, Quoc Thai Dinh

Journal of Nonprofit Innovation

Este artículo presenta los hallazgos de un estudio global sobre la accesibilidad de datos de organizaciones no lucrativas, centrado en México y en otros países de América Latina. El análisis explora si existen bases de datos de organizaciones no lucrativas, quién las opera, qué barreras de accesibilidad están presentes, qué requisitos deben cumplir las organizaciones no lucrativas para registrarse, y qué costos de registro enfrentan. Utilizando un diseño comparativo exploratorio, el estudio destaca tanto las similitudes como las diferencias entre países, situando los sistemas de datos de organizaciones no lucrativas dentro de teorías más amplias de transparencia, rendición de cuentas …

Cricket, Capitalism And Class: From The Village Green To The Cricket Industry, Martin Barrett

Global Sport Business Journal

Author Chris McMillan, through Cricket, Capitalism and Class: From the Village Green to the Cricket Industry, provides a definitive and compelling critical sociological investigation of modern cricket’s rise from an English leisure pursuit and role in the expanding capitalism of Empire to today’s multi-billion-dollar cricket industry. This account is constructed through a largely Marxist reading of the sport’s entwining with the processes of capitalism and class. Specifically, class and the class structures reproduced by and through cricket are seen as critical in reproducing a system favorable to both historical and contemporary exploitation and expropriation. As the book transitions from exploring …

Bachelor's Degrees And Earnings In The Mountain West, 2022, Anthony Arroyo, Sydney Mitchell, Lara Karaalp, Caitlin J. Saladino, William E. Brown Jr.

Higher Education

This fact sheet presents 2022 data on the median annual earnings of bachelor's degree holders for specific fields of degrees (FODs) across the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah. This fact sheet also examines the share and earnings of individuals with less than a bachelor’s degree compared to bachelor’s degree holders in the three Mountain West metropolitan statistical areas (MSAs) appearing among the 30 largest MSAs in the United States: Phoenix-Mesa-Chandler, AZ; Denver-Aurora-Lakewood, CO; and Las Vegas-Henderson-Paradise, NV. The “Field of Bachelor's Degree in the United States: 2022” report from the U.S. Census Bureau …

Industries, Self-Rated Health, And Status Characteristics: An Exploration Of Health In Industries At The Intersection Of Race/Ethnicity, Gender, And Disability, Emmanuel Legarreta

Dissertations and Theses

While industries, occupations, and health outcomes have been widely studied, research has neglected self-rated health (SRH) and the intersectionality of different status characteristics in various industries. Using an IPUMS version of the Current Population Survey, this study explores the possible relationships between industries and SRH. More specifically, it seeks to find if workers' disability status, racial minority status, or gender moderates (i.e., differentiates) the relationship between their industry and SRH. Findings show that certain industries are significant predictors of SRH, and that women with disabilities working in Mining and Construction, and Business and Repair Service have significantly worse SRH than …

Chacahoula 2025, Volume 92, Alayna Pellegrin

Chacahoula

The 2025 issue of Chacahoula includes December 2024 and May 2025 graduating classes, as well as stunning photography student life on the banks of Bayou Desiard. With features covering students, faculty, and staff, this year's time capsule preserves an academic year in the life of the University of Louisiana at Monroe.

The Role Of Emotional Stability And Social Confidence In Leading With Vulnerability Moderated By Perceived Trust In The Leader, Perceived Trust In The Team, And Psychological Safety, Adam N. Smith

USF Tampa Graduate Theses and Dissertations

AKTiVe leadership is a foundational cultural model that has been adopted at Florida Health Science Center (Tampa General Hospital). The premise of the model is that treating each other with Authenticity, Kindness, Transparency, and Vulnerability (AKTiVe Model) will lead to cultural change that enhances trust, engagement, and psychological safety, which will in turn drive performance improvement for the organization. It takes years to change the culture of an organization, which highlights the need to focus on sustainability and resilience in the culture. This research aims to understand the personality traits that predict leading with vulnerability.

I focused on vulnerability because …

Financial Inducements In Gambling Marketing: An Information Disclosure Proposal To Inform Gamblers Of Their True Economic Value, Philip Newall, Dominic Cortis, Jamie Torrance

UNLV Gaming Research & Review Journal

Financial inducements such as free bets are frequently-used gambling marketing offers which temporarily improve a gambler’s usual pattern of risk and potential return. Previous research has shown that there are up to 15 distinct types of financial inducements in common use, and that gamblers frequently misunderstand inducements’ play-through requirements and other complex terms and conditions. The Australian government has therefore recently banned play-through requirements for inducements shown to new customers, and the Great British regulator the Gambling Commission has recently announced a maximum play-through requirement of 10 times. The present work describes an alternative and yet potentially complementary approach based …

The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Mr. David Forst, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others, Ryan D. Sommerfeldt

Faculty Publications

Companies are strongly encouraged to implement whistleblowing programs to help detect and deter misconduct in organizations, but whistleblowers often face ostracism as their coworkers are less willing to work with them (the whistleblower effect). Rewarding the whistleblower and protecting the whistleblower’s identity are two highly recommended features of whistleblowing programs that aim to encourage reporting. Across two experiments, I examine the spillover effects of these whistleblowing program features on how willing employees are to work with their coworkers after reporting occurs. I find that providing a reward to the whistleblower exacerbates the whistleblower effect, leading employees to work even less …

Of Photographs, Souvenirs, And Ticket Stubs: When Do Consumers Desire Mementos During An Experience?, Charlene Chu, Suzanne B. Shu

Business Faculty Articles and Research

Consumers often desire mementos of their experiential consumption, as reflected in common behaviors such as taking photos during a special event, purchasing souvenirs while on vacation, or keeping ticket stubs from a concert, but when do consumers desire mementos during an experience? This research examines the timing of the desire for mementos during an experience, and the conditions and motivations that prompt those memento timing decisions. We propose that the approaching end of an experience increases feelings of sadness and thus the desire for mementos at that time. However, for experiences that are easily repeatable, the approaching end of an …

Federal Funding In The Mountain West, 2021-2024, Isabelle G. Graham, Olivia K. Cheche, Caitlin J. Saladino, William E. Brown Jr.

Elections & Governance

This fact sheet presents data on the number of federal funding awards granted to the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah between 2021 and 2024. These awards include investments authorized under major federal legislation such as the Inflation Reduction Act (IRA), CHIPS and Science Act, and Bipartisan Infrastructure Law (BIL), among other programs tracked by Invest.gov. The One Big Beautiful Bill Act (OBBBA) will see funding for these programs sunsetted (terminated as the above legislation expires).

Experiential Learning: Innovative Approaches To Post-Secondary Cybersecurity Education, Brendan Bertone, Paul Wagner, Joshua Pauli

Journal of Cybersecurity Education, Research and Practice

The cybersecurity profession continues to face a significant shortfall of qualified professionals despite steady growth in degree programs. Employers consistently cite experience as the main barrier for entry-level cybersecurity hires. This paper argues that clinic-based experiential learning offers a scalable solution to that preparation gap. A systematic literature review spanning academic and professional literature was conducted to examine: (1) barriers to entry for aspiring cybersecurity professionals; (2) the effectiveness of experiential learning compared to traditional instruction; and (3) the viability and scalability of cybersecurity clinics. Screening emphasized workforce development, experiential pedagogy, and alignment with the NICE Cybersecurity Workforce Framework. Findings …

Out Of The Vacuum: The Effect Of Tax Liability Changes On Compliance In The Presence Of Withholding Position And Group Affiliation, Chelsea Rae Austin, Donna Bobek Schmitt, Spenser G. Seifert

Faculty Publications

Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position. Additionally, tax law changes are often enacted in politically polarized environments. We examine how three factors—tax liability changes, withholding position, and group affiliation—combine to influence individuals' tax compliance decisions. Our experimental results show that a tax increase is universally experienced as a loss, even when coupled with a tax refund and enacted by an …