Digital Commons Network^™

Why Seek Profits?: A Missional Perspective On Business, Jooho Lee

All Faculty Open Access Publications

There are plenty of good reasons to be suspicious about profit-seeking. There are also good reasons to be suspicious about attempts to justify the pursuit of profits by focusing solely on the value of profits or of the work that produces the profits. Nevertheless, there is a good reason for the Christian to engage in profit-seeking: it can be a way to participate more fully in the missio Dei. Profit-seeking plays a central role within the market process by communicating and incentivizing a certain way of relating to the material and social world. When we realize profits in ways that …

2025-08-18 Revisal Of Pac-22 - Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

Draft of the revisal for PAc-22 submitted to the Faculty Senate on August 18, 2025.

Accounting Comparability And Value Relevance Of Accounting Information: Evidence From A Change In Revenue And Expense Recognition Rules, Brandon Ater, Emrah Ekici, Thomas Noland, Christian K. Sobngwi

School of Accountancy Faculty Publications

Purpose: The purpose of this paper is to examine the accounting comparability and value relevance implications of the changes in the accounting for freight services in-process introduced through the adoption of EITF No. 91-9.

Design/methodology/approach: This is an empirical archival research paper using financial statement data and stock price information for the US transportation companies.

Findings: The results indicate that following the adoption of EITF No. 91-9, there is an increase in the level of accounting comparability for firms in the US transportation industries. This paper also finds that the reduction in the number of reporting options for revenues and …

Factors Influencing The Performance Of Farmer-Producer Organizations (Fpos) And Their Societal Impact In Tamil Nadu, Arjune S

Theses and Dissertations

Farmer Producer Organizations (FPOs) are formed mainly for the farmers to have better institutional access to acquire them. They are also under the inspiration of the director's abstinence and the incentive of getting more money. These are socio-psychological individual differences and thus of importance to markets, the perception of markets, and market relevance of group interaction. Self-esteem, attitude to participation in group activities, and willingness to participate in these types of activities are of some significance for his/her performance because they have an effect on their performance afterward.

Farmer social empowerment increased but not farmer economic empowerment did so much …

Transforming Text To Images: Prompt Engineering Principles For Generative Ai Use In Extension, Paul Hill, Xue A. Dong, Aubree L. Miller

Journal of Extension

Generative AI (GenAI) systems facilitate the creation of visual images by utilizing extensive datasets to interpret text-based instructions. Effective prompt engineering is essential for optimizing the output of AI-generated images. This article examines various GenAI systems and their functionalities, explores text-to-image prompt engineering principles and their application in Extension work, aiming to enhance the effectiveness of visual content creation with respect to educational materials, data visualization, and promotional content. The article also provides guidance and examples to assist Extension professionals in leveraging GenAI for improved communication and engagement. Recommendations include crafting detailed prompts and continuously refining them for desired results, …

Revisiting Long Island-Based Nonprofit Organizations' Use Of Traditional And Digital Media For Public Relations Outreach, Jeffrey S. Morosoff, Marnique Olivieri-Panepento

Proceedings of the New York State Communication Association

Nonprofit organizations hold a pivotal role in society, catering to diverse communities and promoting social causes through strategic communication initiatives. Effective public relations (PR) serves as an indispensable tool for nonprofits, facilitating the development of awareness, stakeholder engagement, and the implementation of mission-driven initiatives. The integration of social and owned media has transformed how nonprofits engage with their audiences, providing new opportunities for interaction while creating unique challenges, particularly when nonprofits are dealing with the residual impacts of the COVID-19 pandemic, which exacerbated financial instability and complicated program delivery, membership retention, fundraising, and staffing. This study builds upon and compares …

Real Earnings Management Among Industries: Does Market Competition Matter?, Michał Comporek

Journal of Banking and Financial Economics

This paper investigates real earnings management (REM) practices in public non-financial companies listed on the Warsaw Stock Exchange (WSE) from 2014 to 2023, focusing on sectoral differences and the influence of market competition. REM, defined as deviations from normal business operations aimed at manipulating reported earnings, can distort financial information and harm long-term firm value. This study contributes to the existing literature in two key ways. First, it examines variations in abnormal levels of production costs, sales, and discretionary expenditures – REM proxies based on Roychowdhury’s methodology – across sectors classified according to the WSE’s industry framework. This sectoral classification, …

Poundmaker – A Legacy Of Leadership, Love And Conciliation, Andrew J. Karesa

Indigenous Business & Public Administration

Chief Poundmaker was a foundational figure in early Canadian history. He was responsible for unifying warring nations into cohesive alliances that advocated for fundamental and inherent Indigenous rights. Throughout his life, his dedication was to his people and their overall well-being, even when it stood against his own personal well-being. This research expands on leadership theory through a case study of the life of Chief Poundmaker. His life exemplifies relational and servant leadership, which an individual can extrapolate into profound leadership lessons. By learning about Chief Poundmaker’s life and leadership journey, contemporary leaders can effectively learn how to lead through …

What If The Swans Wreaking Havoc In Supply Chains Are Grey Not Black?, Tony N.K. Lynch, Adrian E. Coronado Mondragon, Joo Y. Jung

Management Faculty Publications

Grey Swan is a relatively new construct that has not been adequately operationalised in supply chain management research. This work provides a supply chain management explanation and perspective on Grey Swans by distinguishing their characteristics relative to their more inconspicuous kindred, the Black Swans. Predictability and consequences are used to differentiate between the types of risk represented by black and grey swan events, as these are precursors to a set of descriptive and prescriptive (normative) views resulting from two pilot studies. Pilot studies were conducted to establish the validity and reliability of four types of supply chain disruptions comprising: labour …

2025 Fall Convocation Program, Morehead State University. Office Of Communications & Marketing.

Communications and Marketing Publications Archive

The 2025 Morehead State University Convocation Program from August 13, 2025.

Doing Business On Indian Reservations: Tribal Business Owners' Perspectives On Entrepreneurship, Terry L. Anderson, Thomas Stratmann

Indigenous Business & Public Administration

This paper reports insights from focus group discussions from Montana reservations, which provide insights and perspectives on the experiences of Native American entrepreneurs. The narratives from these discussions highlight the challenges the current regulatory context poses for entrepreneurial activities and their communities. The participants spoke of regulatory unpredictability and inefficiency, resulting in uncertainty faced by business owners and thus not impeding economic prosperity. The discussions also revealed a disconnect between tribal governments and community members, characterized by a lack of transparency and accountability. Judicial independence emerged as another significant concern. These insights from the focus groups suggest a path forward …

2025-08-12 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from August 12, 2025.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Analysis Of The Final Sec. 83 Regulations, Lorence L. Bravenec

Tax Adviser

No abstract provided.

Tax Clinic, James E. Power

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended October 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 9, Number 10, October 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Merits Of Incorporating The Athlete, Martha A. Van De Ven, Steven A. Kauffman

Tax Adviser

No abstract provided.

Ka Mua, Ka Muri—Walking Backwards Into The Future: Revitalizing Indigenous Economies And Economies Of Well-Being, Suzie Greenhalgh, Jason Mika, Christopher Alcantara, Shaun Awatere, Kendon Bell, Kiri Dell, Donn L. Feir, Dustin Frye, Diane Jarvis, Taryn Kong, Kirsten Maclean, Cathy Robinson, Chellie Spiller, Rachel M. Wolfgramm, Emma Woodward

Indigenous Business & Public Administration

The concept of and desire for well-being economies are rising in prevalence as traditional business paradigms are questioned and alternative framings are being sought. Indigenous peoples, their economies, and their approach to business can provide a rich source of learning to enable and help facilitate a transition to economies of well-being. As Indigenous peoples are emerging from their colonial pasts, they are becoming more empowered to make investment choices, use business models, and form partnerships grounded in their worldviews, which are often well aligned with a well-being economy.

In this paper, we note some of the obstacles Indigenous economies have …

Bank Stocks And Roosevelt’S Bank Holiday, Marc Weidenmier, Angela Vossmeyer, Nathan Stella, Oncel Aldanmaz

Business Faculty Articles and Research

Roosevelt’s Bank Holiday in March 1933 aimed to halt bank runs and implement licensing for banks. Using a new hand-collected daily database, we examine how bank stocks and bond markets responded to this sweeping regulation. We find that New York City banks saw significant negative abnormal returns, while Chicago banks experienced positive returns, highlighting regional differences in perceptions of the policy. Corporate bond yields fell by 1.4 percentage points, lowering interest rates. Our findings show how markets reacted differently across regions and asset classes to this critical intervention.

08.11.2025 Ored Connect, Liz Williamson

ORED Newsletter

F and A rates

ORED Research Reception

NSF Audit Final Resolution and Compliance Updates

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Sec. 119 After Kowalski, William F. Jordan

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Watching The Clock: Time-Tracking And The Erosion Of Privacy And Dignity At Work, Tammy Katsabian

Comparative Labor Law & Policy Journal

This article examines the rise of time-tracking technologies as a dominant form of digital workplace surveillance and their implications for workers’ privacy and dignity. Often framed as neutral tools for enhancing productivity, these systems embed continuous algorithmic oversight into daily work routines, intensifying managerial control and reshaping the employment relationship. Drawing on legal, philosophical, and socio-technical scholarship, the article argues that privacy and dignity are mutually reinforcing values, both of which are undermined by pervasive surveillance practices. Privacy is not treated here as a waivable entitlement grounded in individual consent, but rather as a structural safeguard that protects autonomy and …