Digital Commons Network^™

The Tax Adviser, Volume 9, Number 2, February 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

’76 Act And The Maximum Tax: Expanded Planning Opportunities For Deferred Compensation, James E. Smith

Tax Adviser

No abstract provided.

Digital Transformation In Jamaica's Education Sector, Grace Willis

Capstone Collection

Digital transformation in Jamaica’s education sector, significantly spurred by the COVID-19 pandemic, represented a seismic shift on this small Caribbean island I call home. This transformation was central to national education reform and involved multiple projects aimed at modernizing educational delivery, infrastructure, and the supporting ecosystem. This study explored the multifaceted implications of these initiatives through qualitative research conducted with ten key stakeholders, complemented by a review of publicly available materials. Interviewees included school administrators, Information Technology (IT) teachers, funding sponsors, representatives from national education bodies, and international development agencies engaged in domestic strategic efforts. Participants were recruited through cold …

2025-08-09 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 August 8, 2025, which includes the minutes of the meeting held on June 20, 2025.

Wellness Tourism: An Introduction, Karen Thal

All Open Educational Resources

Wellness tourism is a growing segment of the travel industry that focuses on experiences designed to improve physical, psychological, and spiritual well-being. From yoga retreats and spa getaways to outdoor adventures and healthy culinary experiences, this form of tourism reflects a broader cultural shift toward self-care and holistic health. The current textbook introduces wellness tourism in a U.S. context, offering a practical, business oriented overview for undergraduate students. It provides insights into the concept of wellness, defines and examines both the wellness industry and the wellness tourism sub-sector, highlights key trends, explores the motivations of wellness travelers, and explains how …

2025-08-08 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on August, 2025, regarding upcoming events on campus, campus parking updates, and highlights of the August 8th meeting of the Board of Regents.

Illuminating Leadership Excellence: An Evidence-Based Qi Intervention Reigniting Nurse Leaders From Burnout To Brilliance Using Caring Science And Reflective Practice, Matthew S. Elliott

Master's Projects and Capstones

Abstract

Problem: A 2024 assessment at a 250‑bed Northern California medical center revealed that 76% of 16 inpatient nurse leaders met "high‑burnout" criteria on the Maslach Burnout Inventory, and leader turnover had climbed to 25%, more than triple national benchmarks, threatening patient care quality, financial stability, and alignment with Magnet® and employee engagement goals.

Context: Root causes included pandemic‑era promotions without development support, a task‑oriented leadership culture, and eroding psychological safety (Press Ganey engagement ≈ 30%). An integrative logic model positioned Watson's Caring Science as the theoretical base, Schön's Reflective Model for adaptive learning, and the Prosci ADKAR change framework …

Enhancing Client Intake Efficiency In The Removal Defense Program: A Nursing-Led Quality Improvement Initiative, Johnny Linares, Julia Tran Ngo, Daniel Orea, Atheana Yadira Lopez

Master's Projects and Capstones

This quality improvement project focuses on optimizing the intake process for the Removal Defense Program at a nonprofit immigration legal office serving asylum-seeking clients. The existing intake relied on unstructured, phone-call-based intake interviews that gathered incomplete information, leading to inconsistent documentation, reduced efficiency, and significant client processing delays. A structured, multilingual, and multiplatform new-client admission protocol coupled with the implementation of a client-facing resource guide for waitlist clients were co-developed and implemented using the Lippitt Change Theory framework. Utilizing a mixed methods approach, the study involved staff interviews and observational assessments with staff members from the program. Baseline intake process …

An Analysis Of Potential Factors Influencing College Sport Communicators Feels Of Being Overworked And Underappreciated, Kelly P. Elliott, Natalie Bunch, Tyler Williams

Journal of Issues in Intercollegiate Athletics

CSCs play pivotal roles, balancing the preservation of student-athlete narratives with the real-time demands of media-driven communication. However, a persistent challenge has emerged: many CSCs experience a pronounced sense of being overworked and undervalued. This study aims to explore predictors contributing to CSCs' feelings of being overworked and underappreciated, investigating factors like years of experience, career motivations, reasons for institutional selection, and tenure plans to understand their impact on CSCs' perceptions before employment. Researchers sent a survey instrument that included Likert scale, closed-ended items related to feelings over being overworked and underappreciated to CSCs. The primary analysis involved an independent …

“I Want To Continue Athletics And I Also Want To Study”: Exploring International Student Athletes’ Transition Experiences To The Naia Affiliated Colleges, Kibaek Kim, Karina Jolly, Chris Corr, Jinwook Han

Journal of Issues in Intercollegiate Athletics

There are over a million international students pursuing their degrees in U.S. universities. Among them are 25,000 international student-athletes (ISAs) who are enrolled in National Collegiate Athletic Association (NCAA) affiliated Universities. While studies have been striving to foster and support this population’s successful transition to the U.S., few studies are available that deal with international student-athletes competing in the National Association of Intercollegiate Athletics (NAIA) affiliated universities. Hence, based on the transition theory, this study utilized focus group interviews to explore the transition experiences of ISAs competing in NAIA. Based on previous studies that explored the transition experiences of ISAs …

Do They Belong? Inquiries Into The Perceptions Of The Black Male College Athlete Identity In Higher Education, Marcis Fennell, Kayla Martinez, C.Keith Harrison, Whitney Griffin, Nick Kopka

Journal of Issues in Intercollegiate Athletics

This qualitative study examined attitudes about Black male college athletes (BMCA)in predominantly White higher education institutions. To investigate the experience in the classroom, the purpose of this study was to inquire into the perception of the BMCA identity from the identity of the non-college athletes (NCA). Using the social identity complexity model, we sought to understand the perceptions that influence group formation among college students. The present study employed the film elicitation technique to examine the NCAs’ perceptions of the legitimacy of the BMCA identity in higher education during faculty interactions and its correlation to ingroup formation. The findings from …

Meet The Fars: An Examination Of The Background, Roles, And Appointment Of Faculty Athletic Representatives At National Collegiate Athletic Association Member Institutions, Chris Corr, Christopher Atwater, Mark S. Nagel, Richard Southall, Rick Eckstein, Marek Taškár

Journal of Issues in Intercollegiate Athletics

As many National Collegiate Athletic Association (NCAA) member institutions continue to engage in athletic centric decision-making processes, academic integrity and the campus experience for college athletes is often marginalized. Mandated by the NCAA to represent athletes’ academic interests, the faculty athletics representative (FAR) position is designed to occupy a central role in maintaining the primacy of academia among college athletes. FARs, however, exist within an institutional setting muddled by competing and contradictory logics. Accordingly, given the inherent juxtaposition between the operation of collegiate athletics and the stated role of FARs, the present study sought to examine the characteristics and positional …

Assessing College Athletic Departments’ Ability To Implement The Ncaa Mental Health Best Practices, Grace O. Louis, Shaine Henert

Journal of Issues in Intercollegiate Athletics

Student-athletes endure rigorous schedules, intense pressure, and significant physical and mental strain, all while being expected to show no signs of weakness. This high-stakes environment can exacerbate mental health challenges (Harris & Maher, 2023; Rice et al, 2016 & Brown, 2021). To address these concerns, the NCAA’s Sport Science Institute developed mental health best practices to support college student-athletes. However, FBS Division I non-autonomous athletic programs often struggle to fully implement these guidelines due to resource limitations, despite their commitment to student-athlete well-being (2021; Beebe & Petrie, 2024). This study employs an Interpretative Phenomenological Analysis (IPA) approach to explore the …

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

Tax Adviser

No abstract provided.

Life Insurance Reserves And The Sec. 818(C) Election: A Maze Of Unresolved Questions, Keith A. Tucker

Tax Adviser

No abstract provided.

The Crossfit Affiliate Business Model: The Risks Of The “Unknown And Unknowable”, Anasheh G. Oliven

The Scholarship Without Borders Journal

In the wake of the tragic death of six-time Elite athlete Lazar Ðukič at the 2024 CrossFit Games, this study explores how CrossFit, LLC can enhance its public image and cultivate more substantial relationships with its affiliates and customer network. This purposeful case study examines the events surrounding Ðukič’s death in conjunction with founder Greg Glassman’s “Floyd-19” controversy, to posit that authenticity, transparency, and trust are three missing factors in the business model. With intentional and explicit collaboration with the Professional Fitness Athletes’ Association, this study argues that the organization’s Affiliate Business Model can be enhanced and affiliate and customer …

Leading Gen Z: The Connected Authentic Leadership Model, James Mitchell

The Scholarship Without Borders Journal

Generation Z is rapidly reshaping the global workforce, bringing with them new expectations for leadership grounded in authenticity, purpose, flexibility, technological fluency, and cultural intelligence. However, many traditional leadership models—such as transactional, servant, and even transformational leadership—only partially align with Generation Z’s needs. This study conducted a thematic analysis of 45 scholarly articles published between 2018 and 2024, identifying six leadership dimensions most valued by Generation Z: authentic transparency, servant-transformational focus, adaptive flexibility and inclusion, digital fluency, purpose-driven vision, and cultural intelligence. Based on these findings, the Connected Authentic Leadership Model (CALM) was developed to provide a holistic leadership framework …

The Legal System For Influencers On Social Media Platforms: A Comparative Study, Ahmad Ibrahim Ballal, Najem Riyad Al-Rabadi, Ma’Moun Rashed Al-Huneiti

Middle East Journal of Communication Studies

This study explores the legal regulation of social media influencers through a comparative analysis between French and Jordanian legislation. The research problem lies in the absence of a clear and comprehensive legal framework regulating influencers' growing role in shaping public opinion. Using the comparative analytical method, the study examines relevant legal texts and regulatory approaches in both jurisdictions. The findings highlight significant differences, with France enacting a specific law to govern influencer activities, while Jordan still relies on general legal provisions. The study recommends drafting a dedicated Jordanian law that outlines influencers' legal responsibilities and balances freedom of expression with …

Representations Of The Other In Hamas's Media Discourse During The "Al-Aqsa Flood" Operation: A Rhetorical Analytical Study, Enad Mamdouh Al-Zaben, Sabah Al Harahsheh

Middle East Journal of Communication Studies

This study aimed to determine how the Hamas movement represented the "other" in its media discourse during the "Al-Aqsa Flood" operation. To achieve this goal, the study relied on the qualitative analytical approach, specifically rhetorical discourse analysis. The study sample included all Hamas's media spokesman speeches, between October 7, 2023, and January 1, 2024, numbering 11 speeches. The study results showed that Hamas's media discourse focused on portraying two main groups: "us" and "them." The "us" group included the Palestinian people in all their spectra. They were referred to using terms with positive connotations such as: "the steadfast," "the one …

Preventing Injuries In Cdl Drivers: An Occupational Therapy Approach, Jerika Eumecha Arnsworth, Cassandra Nelson, Lee Ann Hoffman

Summer 2025 OTD Capstone Symposium

Commercial drivers are at heightened risk for musculoskeletal disorders (MSDs) due to prolonged sitting, inadequate ergonomic environments, and limited access to health education. This doctoral capstone project aimed to address these challenges through the development, implementation, and evaluation of a five-week educational program focused on improving ergonomic awareness and occupational health among CDL drivers. Grounded in the Person-Environment-Occupation (PEO) model, the program was implemented in collaboration with a small commercial logging company in Texas and featured weekly modules on hydration, preparatory movements, assistive technology, seating posture, and mental health.

A needs assessment revealed limited ergonomic knowledge among participants and a …

Partnership, Collaboration, And Co-Production To Improve Patient Experience Beyond Conducting Surveys – Lessons From The Quebec Model, Canada, Marie-Pascale Pomey, Catherine Wilhelmy, Myriam Fournier-Tombs, Vincent Dumez, Cécile Vialaron, Monica Nelea Iliescu, Karina Prevost, Simon Courtemanche, Louise Normandin, Geneviève David

Patient Experience Journal

Objective: The objectives of this article are to present how, in the province of Quebec (Canada), healthcare and service partnerships have been implemented, to take stock of the current situation and to suggest ways to continue strengthening the model over the coming years, in Quebec and elsewhere in the world. Methods: Three methods were mobilized: (1) a review of the literature and reports published in recent years on implementations of partnerships in Quebec; (2) a survey sent to the persons responsible for partnerships in Quebec’s health and social services establishments; and (3) a working committee comprised of patient experts, partnership …

Peer Mentoring, Camaraderie, And Support (Pmcs) Of Southern New Jersey: Suicide Prevention Using Human Experience And Social Determinants Of Health, Ali A. Poorani, Matthew Jacobs, Patrick Carney, Jaclyn Tomasetti

Patient Experience Journal

Suicide prevention is a high priority for Veterans Health Administration (VHA). Recent data show an increase in suicide rates, especially among Veterans that had not used VHA health services and nor had received any VHA benefits. Meanwhile, data collected for the past two decades reveals a decline in suicide rates among Veterans who were recent VHA users with mental health or substance use disorders. The objective of the Peer Mentoring, Camaraderie, and Support (PMCS) Program was to explore novel ways to reengage and reintegrate Veterans into their earned VA healthcare benefits, and examine the effectiveness of this new initiative by …

“All Together”: A Case Study Demystifying Patient And Public Involvement (Ppi) In Brief Psychological Interventions Within A Community Mental Health Service For Adults In The Uk, Molly H. Nadel, Katherine Parkin, Stephanie Casey, Rachel Maciag, Alice Xie, Mu-Yin Chang, Youngsuk Kim

Patient Experience Journal

The importance and value of involving patients and the public in the decision-making processes within services designed to support them, and research projects aimed at understanding and improving those services, have long been established. This is often referred to as Patient and Public Involvement (PPI). However, establishing good quality involvement work in practical terms is often less well understood and therefore, the uncertainty surrounding this can lead to hesitation by clinicians in practice. In this paper, we will share our lessons learned and the practical outcomes of PPI when applied in an NHS community mental health service for adults. We …

The Implementation Of A Telehealth Patient Advisory Council In A Network Of Federally Qualified Health Centers, Jessica Korins, Lisa Schaffer, Nandini Shroff

Patient Experience Journal

Patient input is recognized across the healthcare field as essential for tailoring innovations and quality improvement initiatives to meet the needs of intended patient populations. This paper describes the implementation of a patient advisory council (PAC) established to provide feedback on telehealth innovations and quality improvement initiatives at a network of federally qualified health centers (FQHCs) in New York State (NYS). We report on the implementation process, success and challenges, and reflections shared by PAC members regarding their experiences.

Understanding Online Reviews Of Geriatricians: Correlations Within A Dataset Of 53,210 Physician Reviews, Yizhong Wu, Eric Reuben Smith, Nick Shaffer, Hanh Dieu Trinh, Becky Powers

Patient Experience Journal

Introduction: Online reviews are increasingly influential in how patients find and choose physicians. Patients appreciate the transparency of online reviews, and they offer an avenue for physicians to receive feedback. This cross-sectional study aims to provide insight into correlations between provider level information such as wait times or physician demographics, and the reviews patients submit online for geriatricians.

Methods: ParseHub software was used to extract and pool data from 6,631 provider profiles categorized under “geriatric medicine” on the popular open-source physician review website Healthgrades.com. Physician race or ethnicity was modeled by profile last name based on 2010 US census data. …

Family-Centered Care In Pediatric And Neonatal Intensive Care Units: A Systematic Review Of Effects On Parental Satisfaction And Length Of Stay, Vincenzo Andretta, Valentina Cerrone, Veronica Strini, Angela Prendin

Patient Experience Journal

Background: Family-centered care (FCC) is essential in pediatric and neonatal intensive care units (PICUs), potentially increasing parent satisfaction and reducing length of hospital stay, but evidence of its effectiveness is inconsistent. Objective: To assess the effects of FCC interventions on parent satisfaction and length of hospital stay in PICUs. Methods: A systematic review was conducted, with 17 studies meeting the established inclusion criteria. The McMaster tool was used to assess the methodological quality of studies, along with an assessment of risk of bias. Results: The review identified a wide range of FCC interventions, including promoting parental …

I Felt More Confident That It Would Work For Me: A Grounded Theory Of Person-Centered Interprofessional Collaboration Based On Patients’ Lived Experiences, Katherine Hope Morgan, Cristina S. Barroso, Kathleen Conroy Brown, Michael R. Bleich, Soghra Jarvandi, Elizabeth B. Strand, Shaun Rowe

Patient Experience Journal

Interprofessional collaboration (IPC) is considered the highest standard of practice for delivering care to patients with multiple, complex, and chronic conditions. Despite reported benefits of IPC, the voice of the care receiver and how or whether they experience IPC is underexplored. Our objective was to examine patients’ experiences with IPC in two rural primary care settings in the U.S., where the burden of multiple chronic conditions (MCCs) is coupled with lower life expectancies and reduced access to care. We used a semi-structured interview to assess patients’ experiences within 72 hours after an IPC healthcare visit. This study, conducted in two …

Role Of Patient-Reported Measures (Prms) In Addressing Ethical Challenges During Telemedicine Consultation: A Narrative Review, Asiya Attar, Kasturi Shukla

Patient Experience Journal

Introduction: Telemedicine has revolutionized medical care delivery by emphasizing on Patient-Centred Care (PCC). Patient Reported Measures (PRMs) can assist in providing PCC since it assesses the treatment outcomes and patient experience. However, using PRMs is not just limited to gauging clinical efficiency; it can also play a role in addressing the ethical challenges in telemedicine. Yet this aspect of PRMs remains underexplored. Method: Literature search was conducted using a combination of keywords from the Google Scholar, Scopus, and Web of Science databases. 126 peer-reviewed journal articles in English from 2015 to 2024 were screened, and 34 relevant full-text …

Understanding Patient Experiences: A Qualitative Study On Communication And Cultural Competence In Multiple Sclerosis Care, Vaishnavi Sridharan, Charee Thompson, Rola Mahmoud, Minnatallah N. E. Eltinay, Chungyi Chiu

Patient Experience Journal

Objective: Effective communication is crucial in multiple sclerosis (MS) care, influencing patient satisfaction, self-management, and health outcomes. This study explores the experiences of people with MS (PwMS) regarding communication with healthcare providers and between providers within healthcare systems. Methods: This qualitative study analyzed open-ended responses from 590 participants in a national cross-sectional survey. Thematic content analysis was conducted to explore MS patients’ experiences with healthcare communication and care delivery. Results: Three major themes emerged: (1) Patient-provider communication, where 62.9% of participants reported positive experiences, citing responsiveness and empathy, while 37.1% noted issues such as inattentiveness and rushed consultations. (2) …

“Why Should Anyone Want To Make Things Better For Me Particularly?” – A Qualitative Exploration Of Care Opinion And Nhs Care Improvements, Emma Berry, Zoe Skea, Marion K. Campbell, Louise Locock

Patient Experience Journal

Care Opinion is an online platform which enables people to share anonymous feedback (known as “stories”) about their experiences of UK healthcare. In Scotland, this platform has official government backing, though healthcare organisations are not obliged to use it. Care Opinion staff review and edit these stories, acting as moderators. Healthcare staff are invited to respond to stories and are encouraged to use it for healthcare improvement. However, the number of changes made and registered on the platform is relatively small. This paper brings together findings from interviews with story authors (those sharing experiences), NHS staff and Care Opinion moderators …