Digital Commons Network^™

How Behavioral Science Can Improve The Return On Ai Investments, David De Cremer, Shane Schweitzer, Jack Mcguire, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Many AI projects fail because leaders treat adoption as a tech purchase instead of a behavioral change problem. People resist tools that disrupt routines, overreact to visible AI errors, and prefer familiar human judgment. As a result, even good systems fail to gain purchase. Leaders can address this problem by applying “Behavioral Human-Centered AI” across the AI adoption cycle. In the design phrase, companies should co-design with diverse users, add purposeful friction where it improves scrutiny, require beta tests with subgroup results and behavioral input. During adoption, they should frame AI as an augmenter, disclose limits and safeguards, use explainability …

Technology Discontinuance: A Systematic Literature Review And Research Agenda, Birgit Altrichter, Sabine Benoit

Research Collection Lee Kong Chian School Of Business

Technology discontinuance by users who quit digital services such as social media or lose interest in their devices after a few weeks is a common phenomenon. Yet it has received little research attention; the few studies that address it are scattered across disciplines. Research into customer churn is more prevalent, but it implies switching providers rather than halting usage altogether. By moving beyond discipline-based knowledge boundaries and conducting a systematic literature review, the current article proposes a technology discontinuance framework, which details seven technology discontinuance types (overuse, overload, proficiency, disenchantment, social, circumstantial, and solution) and their drivers. For example, guilt …

Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …

J Mich Dent Assoc November 2025

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 November 2025 (Volume 107, No. 11) issue of the Journal is published in both hard copy and with a digital-only format to provide updates and insights for Michigan's oral health community and MDA members. Print editions will resume in November.

The November issue focuses on membership along with a reprinted clinical article on the Oral Manifestations …

Dentistry And The Law: There Will Be No Ban On Covenants Not To Compete, Daniel Schulte Jd

The Journal of the Michigan Dental Association

The Federal Trade Commission (FTC) voted on September 5, 2025, to accept a federal court ruling that it had exceeded its authority in proposing a ban on covenants not to compete (CNTCs), ending two-and-a-half years of speculation. Consequently, the enforceability of CNTCs will primarily be determined by Michigan statutory and common law. Guidelines for drafting enforceable CNTCs include setting a reasonable term, typically two years or less for employees, though purchase agreements may allow up to five years. The restricted geographic territory must be limited to what is necessary to protect the practice’s current patient population, such as a 10-mile …

These Dentists Have A Story To Tell; What's Yours?, Rich Evans

The Journal of the Michigan Dental Association

Every dentist has his or her own story to tell when it comes to personal and practice success. Each is different, of course, but a recurring theme is how membership in the MDA, ADA, and their local society seems to help them succeed. They find that practice life is somehow better — more rewarding — with membership. Many will tell you that being a member makes them a more satisfied, more grounded professional. In this issue we present the stories of four MDA members who discovered how MDA membership gives them many advantages in their personal and professional lives.

The …

Mda Insurance And Mda Services: Your One-Stop Partners In Practice Success!

The Journal of the Michigan Dental Association

MDA Insurance and MDA Services act as one-stop partners for Michigan dentists, delivering support in risk management, compliance, and profitability since 1986. MDA Insurance provides a wide array of specialized coverage, including professional liability, health (MDA Health Plan), life, disability, and personal lines. MDA Services offers vetted programs and endorsed vendors designed to save members money and time, generating royalties that fund MDA advocacy and education efforts. Utilizing these member benefits—such as reducing practice overhead through discounts on dental supplies (34% savings) or remote staffing (saving over $21,000 annually)—can easily offset membership dues. The dual entity provides comprehensive support, ensuring …

Washington Report: Small Business Tax Reform Gaining Support, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger

Tax Adviser

No abstract provided.

Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Washington Report: Legislative Outlook: Wait ’Til Next Year, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 3, March 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

How Fair Workweek Laws Affect Labor Markets: A New York City Case Study, Joseph Pickens, Aaron Sojourner

Employment Research Newsletter

No abstract provided.

Hotel Supervisor Incivility And Its Effects On Employee Productivity And Turnover Intention: The Mediating Role Of Ego Depletion, Jean Paolo Lacap, Joe Mari Fadrigalan, Edgie Eser, Mach Ronald Maigue, Princess Airene Mabulay

The South East Asian Journal of Management

Research Aims: This study examines the influence of supervisor incivility on hotel employees’ productivity and turnover intention, and further investigates the mediating role of ego depletion in these relationships.

Design/Methodology/Approach: Participants were hotel employees (N = 300) who were selected using snowball sampling. A predictive research design and partial least-squares path modelling were used to gauge the propositions of the study.

Research Findings: The results indicate that supervisor incivility has a significant impact on ego depletion, employee productivity, and turnover intention. Ego depletion was found to have a substantial effect on both employee productivity and turnover intention, and served as …

Relationship Between Knowledge Sharing And Innovative Work Behaviour: The Role Of Flexible Work Arrangement, Thuy Phuong Nguyen, Quoc Trung Pham

The South East Asian Journal of Management

Research Aims: To examine the influence of Knowledge Sharing (KS) on Innovative Work Behaviour (IWB) of employees in the IT industry, as well as the role of Flexible Work Arrangement (FWA) in this relationship.

Design/Methodology/Approach: A survey was conducted gathering responses of employees of IT companies in Ho Chi Minh City. PLS-SEM approach was employed by using the SmartPLS application to analyse the model.

Research Findings: A significant impact of Theory of Planned Behaviour factors, which are Attitudes toward a behaviour, Subjective Norms, and Perceived Behaviour Control on KS Intention was found, leading to a significant relationship with KS Behaviour. …

The Mediation Of Job Satisfaction And Organizational Commitment On Transformational Leadership And Employee Retention In Business Process Outsourcing Companies In Metro Manila: A Serial Mediation Analysis, Joel Mark Pirote Rodriguez, Jessie F. Sergote, Lourdes Palallos, Nelson R. Garcia

The South East Asian Journal of Management

Research Aims: Few studies have taken into consideration transformational leadership's influence on employee retention via work satisfaction and organisational commitment, despite the fact that it has been demonstrated to positively affect organisationally relevant employee attitudes and performance. This paper fills this gap and looks into the serial mediation of these two variables in the relationship between transformational leadership and retention of employees in BPOs in Metro Manila.

Design/Methodology/Approach: A quantitative serial-mediation design was used, with a sample of 400 purposively selected respondents having at least 6 months of tenure. The PLS-SEM method was used to estimate direct and indirect relationships. …

Pathways Linking Green Digital Transformation To Sustainable Development Through Knowledge Sharing And Dynamic Capabilities, Imane Belyamani, Manar Fawzi Bani Mfarrej, Syed Zamberi Ahmad, Abdul Rahim Abu Bakar

All Works

This study explores how Green Digital Transformation (GDT) affects Sustainable Development Performance (SDP), with a particular focus on the mediating roles of Green Knowledge Sharing (GKS) and Green Dynamic Capabilities (GDC). Drawing upon the Natural Resource-Based View (NRBV) and Knowledge-Based View (KBV), the research develops and empirically tests an integrative model using data from 386 SMEs in the UAE’s innovation-driven industries. Findings from Partial Least Squares-Structural Equation Modeling (PLS-SEM) reveal that GDT significantly improves SDP, both directly and through the mediating influences of GKS and GDC. GKS acts as a key enabler, transforming digital investments into innovation and capability enhancement, …

Foreign Risks And The Captive Insurance Company, Marianne Burge

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 2, February 1971

Tax Adviser

No abstract provided.

Deductibility Of Legal Fees, Gerald M. Katz

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Excise Tax On Investment Income, William J. Lehrfeld

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended October 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended October 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 7, Number 12, December 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended November 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Estate Planning: Lifetime Gifts In 1976: Planning And Strategy, Daniel S. Goldberg, Roger A. Pies

Tax Adviser

No abstract provided.

Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados

Engaged Management ReView

This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …

A Literature Review Of The United States Of America’S Reliance On Imported Covid Personal Protective Equipment During The Pandemic, Pradip K. Shukla, Izzet Kosar, Hedieh Setayesh

Business Faculty Articles and Research

This paper provides a literature review of United States of America’s reliance on imported Covid Personal Protective Equipment (PPEs) during the Covid pandemic. The abstracted and cited articles show that the United States was too reliant on imported PPEs, primarily imported from Asia which led to shortages as the cases of Covid surged at various points during the waves of Covid cases. This supply and demand imbalance was not just an inconvenience such as the toilet paper shortage and other supply chain disruptions of basic commodities; this supply and demand imbalance had life and death impacts for many first responders, …

Examining The Evolution Of Coaches Issues In Interscholastic Sport, Tyler J. Ratts, Eric W. Forsyth, Zachary C. T. Evans, James E. Johnson, Michael Fraina, Warren A. Whisenant

Global Sport Business Journal

Central to interscholastic athletic programs are coaches who directly affect the developmental outcomes experienced by student-athletes through their participation (Blanton et al., 2024; Grant, 2024; O’Boyle, 2014). Forsyth et al. (2022) analyzed the key issues perceived by athletic administrators to affect the coaching position, with Coaches Education rated as the single most important issue and Finding Coaches and Retaining Coaches also deemed to be of very high importance. Over time, the coaching role has continued to evolve, as increased role demands (Ratts, 2025), changing stakeholder expectations (Johnson et al., 2019; Stoffer et al., 2021), and growing burnout and turnover (Martin …