Digital Commons Network^™

Index: Subject Index—12 Months Ended April 1973; Author Index—12 Months Ended April 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.

Estate And Gift Tax Revision (Part Ii) Richard, Richard B. Covey

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 3, March 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended February 1973; Author Index—12 Months Ended February 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Vat: What, How, Where, B. Kenneth Sanden

Tax Adviser

No abstract provided.

Tax Treatment Of Capital Recovery, John S. Nolan

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended January 1973; Author Index—12 Months Ended January 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Transcending Mental Health Boundaries: A Return To The Strengths Based Model, J.M. Stolzer

Mountain Plains Business Conference

This presentation will be 1. challenge the current medical model’s definition of mental illness, 2. will offer a theoretically sound strengths based alternative to current day psychiatric labels, 3. will delve into the cultural, economic, social, historical and ideological corollaries that can be seminally linked with the meteoric rise in mental health diagnoses in America, 4. will examine the ways in which self- perception can influence relationships and work place performance, and 5. will explore in depth how employing the strengths model can significantly increase happiness, self- efficacy and productivity in a variety of public and private spheres.

Subject Index—12 Months Ended Index: December 1972; Author Index—12 Months Ended December 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Catching On: Work Stress, Employee Wellbeing, And The Moderating Role Of Team-Level Emotional Contagion, Aglae Hernandez Grande, Ben Farr-Wharton, Fleur Sharafizad, Simon Darcy, Mihajla Gavin

Research outputs 2022 to 2026

Work stress and employee wellbeing have gained heightened attention since the COVID-19 pandemic. Until now, organizations have primarily sought to conceptualize these variables as an individual-level phenomenon; thereby neglecting the potential influence of social dynamics within the workplace. Drawing on conservation of resources and emotional contagion theories, this study examines the extent to which team-level emotional contagion moderates the impact of stress on wellbeing, factoring in multilevel effects. Data from 237 professional services employees nested within 41 teams was analyzed. The results show support for emotional contagion as a team-level moderator between individual-level work stress and employee wellbeing. The role …

Sustainable Consumption Under Structural Constraint: Insights From Indigenous Communities On The Great Plains, Glen Marshall, Rand Wergin

Mountain Plains Business Conference

Resource-constrained communities, particularly Indigenous and remote communities, remain critically understudied in the business literature despite persistent socioeconomic challenges. This study employs a mixed-methods approach to explore barriers to sustainable consumption in these resource-limited contexts. It examines consumer attitudes toward sustainability and identifies key barriers to sustainable consumption. Understanding these barriers is crucial for entrepreneurs seeking profitable and socially beneficial ventures, as well as for policymakers designing social or economic initiatives. This research provides actionable insights for tribal governments, business professionals, policymakers, and others seeking to promote sustainable economic growth, community health, and positive externalities in underserved communities.

Acceptance Of Central Bank Digital Currency In Pakistan In A Modified Utaut2 Framework, Hassan Raza, Danish Siddiqui

Business Review

This study investigates the factors influencing consumer acceptance of Central Bank Digital Currency (CBDC) in Pakistan by extending the Unified Theory of Acceptance and Use of Technology (UTAUT2) model. This study integrates Perceived Trust (T) as moderator and Shariah Compliance (SC) and Perceived Credibility (PC) as mediator to fit the model according to unique religious and socioeconomic context of Pakistan. After collecting data from 332 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The result of the study indicates that Use of CBDC is most affected by Performance Expectancy (PE), Effort Expectancy (EE) and Facilitating Conditions (FC). …

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.

2025-10-17 Faculty Regent Report, Morehead State University. Faculty Senate.

Faculty Senate Records

A summary of the Board of Regents meeting of October 17, 2025 as reported by the Faculty Regent .

Passenger Delight In Liminal Spaces: Uncovering The Dynamics Of Airport Airside F&B, Thorsten Merkle, Sushanta Das

ICHRIE Research Reports

The airport airside environment is a unique and highly consequential setting for consumer behavior, where passengers’ food and beverage (F&B) decisions are shaped by time pressure, emotional states, and spatial constraints. This study empirically validates two complementary frameworks - the CX Delightors Framework and the Airport Airside Consumption Model - in the U.S. context to deepen understanding of passenger behavior in this liminal space. Using survey data from 1,374 passengers across three major U.S. hub airports (DEN, PHX, SLC), we conducted principal component analyses to refine the original nine CX Delightors attributes into five robust dimensions: Hospitality & Ambiance, Value …

2025-10-16 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from October 16, 2025.

The Impact Of Big Five Personality Traits On Entrepreneurial Orientation, Moustafa Haj Youssef, Nagham Sayour, Naser Valaei, Hiba Hussein, Mostafa Harakeh

All Works

Our study explores the interplay between the Big Five Personality Traits (B5-PT) and Entrepreneurial Orientation (EO) among home and international entrepreneurs in the Middle East, focusing on Jordan, Saudi Arabia, and the United Arab Emirates. Utilizing fuzzy-set qualitative comparative analysis (fsQCA), we investigate how different combinations of personality traits influence EO in distinct entrepreneurial contexts. The findings reveal four universal configurations and four context-specific configurations that lead to high EO, highlighting the dynamic and configurational nature of entrepreneurial behaviour. For home entrepreneurs, high conscientiousness and agreeableness are key drivers of EO, reflecting a focus on collaboration and resource management within …

Prevalence And Predictors Of Depression And Other Mental Health Disorders In Brazilian Adults With Intellectual Disabilities: A Population-Based Secondary Analysis, Gabriela A. Wagner, Pedro Cesar Lopes Gerum, Luiz Felipe Martins, Hugo Rafel Souza Silva, Mauricio Lima, Fernando Ribeiro Duraes, Luciene Covolan

Business Faculty Publications

Objectives To investigate the occurrence of depression and mental health disorders other than depression among Brazilian people with intellectual disabilities, analysing data from a national household survey.

Design Cross-sectional epidemiological study using data from the 2019 National Health Survey (PNS).

Setting Brazil, nationwide data collection in urban and rural private households.

Participants 272 499 individuals, among whom 1.2% (n=3198) reported intellectual disabilities.

Primary outcome measures Self-reported depression and mental health disorders other than depression (anxiety, panic, schizophrenia, bipolar disorder, psychosis or obsessive–compulsive disorder (OCD)), either isolated or comorbid.

Results Among people with intellectual disabilities, 43.2% reported at least one mental …

Employee Turnover Intentions In Nigeria's Oil And Gas Service Industry: The Role Of Retention Strategies, Abumenre Omonkhegbe Odigie

Doctoral Dissertations and Projects

This qualitative multiple case study explored employee turnover intentions in the Nigerian oil and gas service industry. The study focused on exploring and understanding the reasons behind employee turnover intentions in the Nigerian oil and gas service industry, which leads to high turnover rates. It examined the retention strategies adopted by organizational leaders to curb this trend and the related impact on organizational outcomes. Current business practices are centered on achieving organizational stability, which has been plagued by high employee turnover rates, raising concerns for organizational leadership that has invested heavily in its organization. A flexible design, multiple case study …

Job Burnout And Executive Leader Turnover, David Zayas

Doctoral Dissertations and Projects

Executive leadership roles are characterized by increasing organizational demands that necessitate substantial cognitive and physical effort, thereby elevating the risk of emotional exhaustion, diminished work engagement, decreased job satisfaction, and increased turnover intention. This study investigates the impact of organizational and occupational stressors on executive clergy leader burnout and turnover intentions. A qualitative single case study was undertaken to delve into the challenges faced by executive clergy leaders (senior, executive, or associate pastors) in the religious sector, where demanding workloads are exacerbating role ambiguity, creating work-life balance conflicts, fostering unhealthy work practices, and influencing job burnout. Three organizational theories (e.g., …

Like To Talk To A Supervisor: The Relationship Between Perceived Supervisor Support And Turnover Intention In Remote Call Centers In The United States, Cory Barnhart

JWU Dissertations & Theses

The goal of this study was to explore turnover intention and perceived supervisor support among remote customer service employees in the United States as no known published research exists. Turnover intention is the feeling an individual experiences up to the moment they decide to leave an organization (Mobley et al., 1977). According to Haynie et al., (2022), perceived supervisor support is an aspect of perceived organizational support that focuses on the employee’s perception of their direct leader. Remote customer service employees experience isolation and a unique stress of emotional dissonance that can be offset by training and other supervisor interventions …

Managing User Conflicts In A Water Aerobics Program On Behalf Of A Veteran’S Group: A Short Case Study, Hadley Blankenship, Steven N. Waller Ph.D., Jason L. Scott

International Journal of Aquatic Research and Education

This article captures an experience in conflict management that happened during the summer of 2024 as a recreational therapy intern with an adaptive sport and recreation organization located in the Southeastern United States. The backdrop to the case is that a recreational therapy intern worked with various special needs populations – mainly with paraplegic (adult and youth) athletes and veterans. In many organizations, user conflicts and poor communication regarding service provision and scheduling hinder the implementation of programs for special populations, such as veteran groups. In this case, a problem occurred with the scheduling of a water aerobics program for …

Diversity In Aquatics:4th Special Issue, Tiffany M. Quash Ph.D., Angela K. Beale-Tawfeeq, Steven N. Waller Ph.D.

International Journal of Aquatic Research and Education

The theme of this special issue is “Building a Community of Champions.” The purpose of this theme is to highlight and promote a civic engagement perspective that engages, advocates, and supports communities of Black, Indigenous, People of Color (BIPOC) in addressing the national, regional, and local evolving health-related issue of drowning. Aquatic Settings have been a pivotal focal point of social justice, water safety, and public health, not only in the past but also in our present day (Beale-Tawfeeq, Quash, et al, 2023 and Waller and Bemiller, 2023). Diversity In Aquatics (DIA) strives to positively impact the field of aquatics …

If We Tear It Down, We Might Build You A New One: The Troublesome Use Of Eminent Domain And Urban Neighborhood Swimming Pools, Steven N. Waller Ph.D., James H. Bemiller

International Journal of Aquatic Research and Education

Public swimming pools are a vital part of America’s recreation and sport culture since the early 1900’s. Municipal swimming pools were initially built to provide recreation and hygiene to urban communities, regardless of race or class. However, a complex history of segregation, civil unrest, suburbanization, and funding challenges has resulted in a significant decline in public pools, depriving many communities of vital recreational spaces. In many communities, options for sustaining the operation of swimming pools have resulted in pool closures. Unfortunately, once swimming pools close, especially those in aging neighborhoods in central city areas, they are seldom resurrected. They quickly …

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 …

Adopting Stuart Hall’S “Race, The Floating Signifier” As A Conceptual Framework Within Aquatic Research And Education, Kurt J. Cordice

International Journal of Aquatic Research and Education

During his 1997 lecture at Goldsmiths College in London, Stuart Hall, renowned for his contributions to sociology and cultural studies, offered his argument that the concept of race functions as a Floating Signifier. In this essay, Stuart Hall’s Race, the Floating Signifier is presented as a strong conceptual framework to support more accurate and effective positioning of race as an important consideration within aquatic research and education. Evidence from a range of disciplines, including historical research, is presented to establish both the importance and challenge of race within aquatic research and education. This evidence is also used to demonstrate …

Building Swimming Skills In A Community Based Program For Black Youth: An Evaluation, Tyler Lennon Md, Mph, Ashley Hayes Mph, Leonardo Barrera Mph, Amy Hill Ms, Mph, Andy Miner, Michelle Macy Md, Ms

International Journal of Aquatic Research and Education

Black youth in the United States disproportionately experience fatal drowning at rates up to five times higher than their white peers. Eliminating these inequities requires new approaches that address historical and structural barriers of learning to swim. The objective of this study was to evaluate the three-week long swimming component of a community-based discovery program to empower Black youth in Evanston, IL. Participants were Black youth ages 8-10 years enrolled in summer 2023 and 2024. Swim skills were assessed by instructors using the Pictorial Scale of Perceived Water Competence (PSPWC). Caregiver surveys, collected post-intervention, also assessed perceived changes in swim …