Digital Commons Network^™

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Gender Employment Gap Within Professional Sports Team Front Offices, Reilly E. Fitzpatrick

Honors Theses

This research paper analyzes the causes of the gender employment gap, or the underrepresentation of women, within professional sports team front offices. The research question, What are the effects on female employees working in the sports industry with the prevalent difference in the number of women employed, analyzes the female experience in the industry. To answer this question, a group of female employees were surveyed on their experiences in the industry. An emphasis was placed on if a woman had at least one negative experience in the industry and also if that negative experience led them to have a decline …

Assumption Reinsurance By Life Insurance Companies: An Update In, Thomas M. Brown, Michael D. Mullaney, Joel D. Klaassen

Tax Adviser

No abstract provided.

The Democratization Of Coaching And Development Through Peer Coaching In Groups, Richard E. Boyatzis

Engaged Management ReView

People want and need development at work and in life. The cost of typical development activities limits access to those in powerful or higher status positions. In addition, the efficacy of training programs in organizations and higher education as developmental activities have shown relatively poor results in terms of sustained, desired change. The effects of coaching seem more promising, but it is highly labor intensive and therefore costly. Peer coaching in groups (PCGs) offers a potentially efficacious developmental activity at no or very low cost to organizations or individuals. PCGs can be used throughout the world and invite participation regardless …

Amplifying Climate Action: San Diego’S Climate Action Plan (Cap) Dashboard, San Diego Regional Climate Collaborative, Courtney Chinn, Marius Van Dongen

San Diego Regional Climate Collaborative

The City of San Diego boasts a strong tourism and recreation industry, partly attributed to the City’s temperate climate. In recent years, extreme weather events tied to climate change have led to an even stronger focus on mitigation and resilience. In 2015, the City adopted a Climate Action Plan (CAP), which was most recently updated in 2022. The CAP established the goal for the community to reach net zero emissions by 2035. In the fall of 2024, to boost the efforts of the CAP, the City of San Diego published their online Climate Action Plan platform, the CAP Dashboard. The …

Understanding California’S 2025 Energy Code, San Diego Regional Climate Collaborative, Caroline Stillitano

San Diego Regional Climate Collaborative

California’s 2025 Energy Code is set to take effect in January 2026. Triannual updates to the Energy Code advance the state’s clean energy and climate resilience goals. For 2025, key updates include expanded heat pump requirements, electric-ready requirements, enhanced ventilation standards, and updated solar and battery storage regulations. These updates aim to reduce greenhouse gas emissions, lower energy costs, and improve public health in California. This case study outlines the main components of the 2025 updates to the California Energy Code (Title 24, Part 6), highlights expected impacts, and identifies financial incentives and programs available to support compliance and facilitate …

Optimizing Information Security In Cloud Environments: A Risk Management Approach And Guide For Enterprise Cloud Security, Joshua Olusegun Oyeniyi, Oluwashina Akinloye Oyeniran

Journal of Cybersecurity Education, Research and Practice

In recent years, cloud computing has become increasingly integral to organizational operations due to its scalability, accessibility and cost effectiveness in managing data and resources. However, the rise in security threats and attacks on cloud environments necessitates having robust measures in place to protect data confidentiality, integrity and availability. This paper presents an optimized approach to cloud information security management by reviewing the current threat landscape, evaluating key risk management frameworks, and provided practical solutions for enhancing enterprise cloud security. The study examined three leading cloud security frameworks: the Cloud Controls Matrix (CCM) known for its cloud-specific controls, the NIST …

Food Delivery Robots On College Campuses: Understanding Consumer Perceptions And Value Dimensions, Hayeon (Hailey) Choi, Hyun-Woo (David) Joung, Eun-Kyong (Cindy) Choi

ICHRIE Research Reports

The integration of autonomous delivery robots in the foodservice industry offers a promising innovation for enhancing delivery efficiency. College campuses, with their controlled environments and predictable layouts, serve as optimal testing grounds for these robots. This study examines the multifaceted values influencing the adoption and perception of food delivery robots on college campuses, providing insights for industry stakeholders. Findings indicate that functional and emotional values play the most significant role in shaping consumer perceptions, followed by price, novelty, and social values. However, preferences vary based on gender and role (students and faculty/staff), highlighting the need for targeted marketing strategies. These …

Individual Retirement Accounts: An Update After The Dra, Labh S. Hira, Robert D. Swanson

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 16, Number 4, April 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.

Ada News - 05/05/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

May 2025 Commencement, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Recent U.S. Government Policy Literature On Critical And Strategic Minerals, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Critical and strategic minerals have become increasingly important in U.S. government civilian and military policymaking in recent years. This is demonstrated by the heavy use of such minerals in many critical civilian and military infrastructures. This work will discuss how this subject has been addressed in laws, presidential documents, and works by government agencies along with congressional oversight committees and support agencies. It will stress how the United States is heavily dependent on strategic minerals from adversarial foreign countries such as China and will examine U.S. efforts to increase its ability to produce such materials in the United States by …

Influence Of Socioeconomic Status On Access To And Success Within The Dance Industry, Stephanie C. Mihali

Honors College Theses

The following thesis examines how socioeconomic factors, specifically location, education, income, and social capital, affect access to and success within the dance industry in the United States. While talent is viewed as the primary driver of success in dance, this research reveals that structural inequities shape career opportunities and outcomes for dancers. The study was prompted by a lack of critical discourse around socioeconomic barriers in the field of dance. Through a combination of survey data and secondary analysis of historical research, the study highlights how those from higher-income families and urban areas benefit from greater access to training, resources, …

Eat The Rich? Eat The Poor: The Growing Disparity Between Corporate Greed, Ceo Pay, And Minimum Wage Stagnation, Kayla D. Ocallaghan, Uzoamaka Anakwe

Honors College Theses

This paper analyzes the CEO to minimum wage compensation ratio between 2010-2023 in the United States. By assessing reported compensation of 30 certain disciplined U.S. publicly traded companies in the 2023 Fortune 500 and with total compensation for CEOs disclosed through the Securities and Exchange Commission (SEC) filings (DEF 14A), a comparative ratio and significance study adjusted for inflation occurs. While average CEO compensation remained consistent in real value, the average CEO to minimum wage compensation ratio was above 1,000:1 for a majority of the companies and over 2,000:1 for a select few by 2023. These results indicate that the …

Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson

Walden Dissertations and Doctoral Studies

The absence of business tax planning strategies can lead to a higher tax burden. Business owners are concerned because a higher tax burden may result in lower after-tax earnings and reduced cash flow. Grounded in the PESTLE analysis framework, the purpose of this qualitative pragmatic inquiry study was to explore successful strategies that business leaders use to balance tax planning with profitability. The participants were eight small business owners located in the southwest United States who actively engaged in tax planning. Data were collected using semistructured interviews and a review of publicly available documents. Through thematic analysis, nine themes were …

Assessing Leadership In Business: A Critical Investigation Of Ray Dalio, Johan Gomez Hernandez

Honors Scholar Theses

Understanding what makes an effective leader remains a key point in the study of business leadership and company success. This paper offers a critical assessment of Ray Dalio's leadership at Bridgewater Associates, diving into both his strengths and shortcomings of his unconventional approach. Examining his leadership through established frameworks, Dalio’s success can be attributed to his clear vision-setting, culture of intellectual rigor, and rooted transparency. At the same time, it highlights points where his leadership style can be improved, especially in aspects such as employee recognition and the balance between high performance expectations and emotional intelligence.

Behind The Degree: The Hidden Struggles Of Graduate Student Life - A Qualitative Analysis Of Student Perspectives, Barbara Holmes, Kent Willis, Kyle Borske, Conner [email protected], Jared Gerke, Kaitlyn Calabrese, Dylan Sawicki, Mattie Schimenz, Dejuanna Parker

The Journal of Advancing Education Practice

This qualitative study explores the persistent challenges facing graduate students in contemporary higher education, where attrition rates remain at approximately fifty percent. Through analysis of graduate student narratives and existing literature, this research identifies key barriers to degree completion including financial constraints, mental health challenges, online learning isolation, work-life balance issues, and academic preparation gaps. The study presents findings from direct student perspectives and offers institutional recommendations for improving graduate student retention and success.

Keywords Graduate Student Attrition, Scholarly Writing, Persistence, Student Perspectives

Volume 11 Full Text, Bjur Staff

Butler Journal of Undergraduate Research

No abstract provided.

National Culture, Institutional Quality, And Financial Development: International Evidence Before And After Financial Crisis, Selma Izadi, Frankie J. Weinberg, Mamunur Rashid

Economics and Finance Faculty Research

This study examines the impact of Hofstede’s six cultural dimensions and institutional quality on financial development in the periods preceding and following the global financial crisis. The study analyzes data from 33 countries spanning 2001 to 2021 using a combination of OLS, two-stage GMM, and PVAR models and concludes that inflation and economic growth negatively, and exchange rate and institutional quality positively significantly enhance financial development. Countries characterized by low masculinity and uncertainty avoidance scores, alongside high individualism and indulgence scores, tend to exhibit greater financial development. The results also indicate that cultural factors ought to be regarded as dynamic …

Will Vegas Bet On Itself?, Quintez Gatewood

Undergraduate Research Symposium Podium Presentations

Abstract:

• Las Vegas faces a serious dilemma post covid, whats next? After having been decimated with the shot to hospitality it nearly collapsed the city.
• The question I am supposing is how do we prevent this?
• Like any investor would suggest, diversify your portfolio to mitigate risk. So why hasn’t Vegas done this with the job market?
• I seek to answer this by using models and illustrating how the outcome will be

Impact Of Remote Work On Wages In Nevada’S Labor Force, Lauren Tomlinson, Sean Atias, Renato Salazar, Ezrah Tayag

Undergraduate Research Symposium Podium Presentations

Remote Work Evolution and COVID-19

• In 2019, 7% of full paid workdays were done remotely. During the pandemic, that number substantially grew to 60%, and by 2023 it shrunk down to 28%. Elements of remote work have even spread to multiple industries such as healthcare, finance, and education (Barrero et al., 2023).
• Direct relationship between self-perceived job performance and remote work productivity. However, living with children under 18 negatively impacts remote work engagement and productivity (Toscano & Zappalá, 2021).
• Remote work can be associated with increases in Total Factor Productivity (TFP). Between 2019 and 2021, a 1% increase in the …

Investigating The Factors Influencing The Rejection Of Cognitive Performance Tests In The Banking Sector Of Pakistan., Faraz Ali Memon, Uzair Inayat Memon

Business Review

This study explored the barriers hindering the adoption of cognitive performance tests in HR practices within Pakistan’s banking sector and developed practical recommendations for enhancing their implementation. A qualitative approach was adopted, and 16 semi-structured interviews were conducted with HR professionals from major banks in large cities. It aims to explore potential barriers to using and incorporating cognitive ability tests in selection practices. The data was later interpreted, and the findings highlighted five key themes. The results revealed factors influencing the rejection of cognitive performance tests in Pakistan's banking sector. It includes cultural factors such as senior management resistance and …

Table Of Contents And Front Matter, Bjur Staff

Butler Journal of Undergraduate Research

No abstract provided.

Employee Engagement In The Manufacturing Industry, Aubrey A. Miller

Management Undergraduate Honors Theses

The primary objective of this paper is to analyze employee engagement in the manufacturing industry while explaining the implementation processes for putting engagement initiatives in place. Employee engagement has shown to have an impact on overall business performance and this paper examines the original introduction of engagement in a workplace setting, theories relating to employee engagement, the need for engagement in the manufacturing industry, the key drivers of employee engagement, and human resource practices. This paper also walks through my 10-week internship with Klein Tools, and the processes I took to implementing employee engagement methods at Klein Tools’ manufacturing plant …

Managing Change In Higher Education: Implementing Mobile Credentials Across Usnh, Amy R. Gray

M.S. in Leadership

As higher education institutions continue to embrace digital transformation, mobile credentials are emerging as an innovative solution for modernizing campus ID systems. Literature suggests that these digital versions of campus ID cards, stored on smartphones, offer enhanced security, operational efficiency, and a more seamless campus experience. This research project explored best practices and key factors necessary for implementing mobile credentials across the University System of New Hampshire (USNH), with a focus on leadership’s role in managing change. Using a mixed-methods approach—including case study analysis, a literature review, and survey research—this study examined best practices, challenges, and strategies for successful adoption. …

Sustainability Progress In Retail Small Businesses On The Big Island Of HawaiʻI, Lori E. Okami

Doctor of Business Administration (DBA)

This study examined sustainability awareness, adoption, and needs of retail small businesses on Hawaiʻi Island, specifically in the retail trade and accommodation and food services sectors. It began by determining sustainability awareness of small businesses, as perceived by owner or manager representatives. The study proceeded by exploring sustainable practice adoption differences based on residency, location setting (i.e., urban vs. rural), and industry sector, then sought to determine whether a positive correlation existed between the size of small businesses (i.e., by number of employees) and the adoption of sustainable practices, and if there was a negative correlation between the years of …

Exploring Contributions Of Partnerships Between Employers And Disability Organizations On Recruitment, Hiring, Training, Retention, And Accommodation Of Individuals With Disabilities In Mississippi, Peter Oluwadare Kalejaiye

Dissertations

The Americans with Disabilities Act (ADA) of 1990 provides equal employment opportunities for individuals with disabilities (IWDs) by prohibiting discrimination in employment. However, one out of four IWDs face discrimination in employment in the United States (U.S. Bureau of Labor Statistics, 2023). Additionally, despite establishing the Office of Disability Employment Policy and enacting the Workforce Innovation and Opportunity Act to help integrate IWDs into the workforce, IWDs face barriers to equal and equitable employment (NASEM, 2017). Previous studies recommend partnerships between employers and disability organizations (DOs) to provide employment opportunities and benefits for IWDs through recruitment, hiring, training, retention, and …