Digital Commons Network^™

Transfer Pricing Dispute Resolution: How Feasible Is The Implementation Of Safe Harbors In Indonesia?, Daniel Edgar Hirasma Saragi, Antonius Ragil Kuncoro

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to explore the feasibility of implementing safe harbors in transfer pricing regulations in Indonesia. Safe harbors are alternative tax policies for taxpayers on specific transactions, which can exempt them from general provisions if meets certain specific regulations set by the tax authority (United Nations, 2017). Using a qualitative methodology, this study explores data from various literature and the results of interviews with experts in the field of transfer pricing. Moreover, this research utilizes interpretative paradigm, inductive approach, and descriptive study. With the help of NVIVO software, the researcher conducted a thematic analysis of the data obtained. This …

The Impact Of Organizational Ergonomics On Job Burnout: Evidence From Higher Education Institutions In Iraq, Zainab Shakir Jubair Al-Zalmi

Journal of Economics and Administrative Sciences

This research aims to examine organizational ergonomics and its impact on job burnout among a random sample of teaching and administrative staff employed at universities, colleges, and institutes within higher education institutions in Iraq. This topic is of considerable importance because improving organizational ergonomics can enhance the work environment, increase job performance, and promote employee well-being. The research also seeks to address the problem of occupational stress and excessive workloads resulting from increasing teaching and administrative tasks assigned to employees in higher education institutions. These pressures contribute to higher levels of job burnout and adversely affect employee performance and job …

Enhancing Institutional Performance Through Agile Leadership And Knowledge Management: Evidence From Iraqi Universities, Maha Farooq Ezzat

Journal of Economics and Administrative Sciences

Higher Education Institutions (HEIs) operating in Volatile, Uncertain, Complex, and Ambiguous (VUCA) environments face unprecedented managerial challenges. Over the last few years, traditional hierarchical control systems have become less suitable for developing the agility and innovation needed to maintain institutional performance. To date, research has focused on agile leadership and knowledge management separately, but there is a significant gap in the theoretical and empirical literature on their interaction within the higher education system in Iraq. This paper attempts to fill this gap by exploring the interaction between agile leadership, processes of knowledge management (tacit and explicit), and institutional performance. The …

The Impact Of Ai-Driven Customer Relationship Management On Sustainable Performance: The Mediating Role Of Digital Customer Experience, Muhammad Ibrahim Jawad Al-Dulaimi

Journal of Economics and Administrative Sciences

This paper addresses the limited understanding of how Artificial Intelligence–driven Customer Relationship Management (AI-CRM) influences sustainable performance in emerging economies, particularly through the mediating role of digital customer experience. The study aims to examine the effect of AI-CRM on sustainable performance and investigate whether digital customer experience mediates this relationship. AI-CRM is operationalized through predictive and operational analytics, while sustainable performance is measured using the triple bottom line dimensions: economic, environmental, and social. A quantitative, cross-sectional research design was adopted. Data were collected through a structured questionnaire administered to 168 customers of hypermarkets affiliated with the Iraqi Ministry of Trade …

Key Factors Affecting Arable Land Areas In Iraq: An Analytical Economic Study (1990–2021), Duaa Emad Ahmed, Osamah Kadhim Jbara, Kais Hassan Alwan

Journal of Economics and Administrative Sciences

This paper aims to measure and analyze the factors affecting arable land areas in Iraq during the period (1990–2021), to determine the nature of the relationship between these factors in the short and long term. The study analyzed the relationship between the quantity of nitrogen and phosphate fertilizers used in agriculture, the volume of water inflow from the Tigris and Euphrates rivers, and investment allocations for land reclamation projects. It evaluated their impact on arable land areas in Iraq. Results using the ARDL methodology indicated a long-term cointegration relationship between the variables through the bounds test. The F-value reached 7.597. …

Diagnosing Influential Observations Via Hybrid Secretary–Osprey Optimization Algorithm (Hsooa) In Gamma Regression Models For Fasting Blood Glucose Data, Luay Adil Abduljabbar, Sabah Manfi Ridha

Journal of Economics and Administrative Sciences

Influence diagnostics are essential for identifying influential observations that may affect the estimation accuracy of regression models. Classical diagnostic measures such as Cook's Distance and DFFITS may become less effective in complex or highly dispersed datasets. In this study, a new Hybrid Secretary–Osprey Optimization Algorithm (HSOOA), based on the integration of the Secretary Bird Optimization Algorithm (SBOA) and the Osprey Optimization Algorithm (OOA), is proposed for influential observation detection in the Gamma Regression Model (GRM). This optimization framework successfully achieves an optimal balance between global exploration and local exploitation. The proposed HSOOA framework was applied to a real medical dataset …

Random Forest Algorithm Vs. Linear Regression For Financial Performance Determinants: Evidence From Iraqi Mixed-Sector Firms, Odaiy Obaid Zeidan, Mustafa Habib Mahdi

Journal of Economics and Administrative Sciences

This paper examines the predictive factors of financial performance among Iraqi mixed-sector firms, comparing the predictive power of traditional Ordinary Least Squares (OLS) regression with the Random Forest (RF) machine learning algorithm. Utilizing annual data from 11 firms over the period 2015–2020, the study measures financial performance using Return on Assets (ROA), Return on Equity (ROE), and Return on Sales (ROS). OLS regression identified the directional relationships and p-values, whereas Random Forest evaluated predictive accuracy and modeled nonlinear relationships. The OLS results indicate that firm size, liquidity, productivity, and cash-to-asset ratio have significant positive effects on financial performance, while the …

“Playing Mental Gymnastics”: Exploring Black Women College Athletes' Mental Health Experiences At Historically White Division I Universities, Ezinne D. Ofoegbu

Journal of Issues in Intercollegiate Athletics

Between 2002 and 2022, over 125 college athletes died by suicide, and Division I athletes represented 45% of these deaths. In 2023, Black women college athletes at Division I universities identified racism as a mental health stressor at a higher rate than their non-Black peers. The intersectional nature of social identities and athlete status may create gendered and racialized stressors that are uniquely experienced by Black women athletes. Given the underrepresentation of Black students (i.e., athletes and nonathletes), coaches, faculty, and staff at historically white institutions (HWIs), Black women athletes are likely navigating campus relationships and environments that are shaped …

The Impact Of Toxic Leadership On Intercollegiate Athletics: Gender-Differentiated Perceptions, Tara Tietjen-Smith, Haley Blount

Journal of Issues in Intercollegiate Athletics

While some investigative research has been conducted to examine the impact of toxic, or destructive, leadership in sport, few studies have focused on intercollegiate athletics departments. The purpose of this study was to examine how common toxic leadership is in intercollegiate athletics departments as well as its impact. A quantitative cross-sectional survey study was designed to examine NCAA Division I and II athletics employee experiences using the Toxic Triangle of Sport Management (TToSM) as a theoretical framework. Respondents (N = 2,051) were asked questions concerning their perceptions of work environments, leadership, and organizational culture procured from three distinct and well-established …

Unraveling The Connectedness Between Non-Fungible Tokens, Decentralized Finance, And Green Assets During Turbulent Times, Rija Anwar, Syed Ali Raza

Business Review

Green assets during the Bitcoin plummet-2018, COVID-2019, worldwide decline in oil demand-2020, and the Russia-Ukraine Conflict. The quantile connectedness approach, combined with the extreme tail of distribution technique (Ando et al., 2021), has been employed. According to static quantile connectedness, NFTs and DeFi assets perform the role of spillover transmitters; in contrast, green assets receive spillovers across three distinctive market settings. Additionally, the dynamic time-varying net directional connectedness estimates reveal that during normal market condition, the connectedness degree between NFTs, DeFi assets, and green assets remains low relative to extreme events at different point in time. Moreover, it provides valuable …

Chacahoula 2026, Volume 93, Pawan Khatri, Alayna Pellegrin

Chacahoula

The 2026 issue of Chacahoula, There's No Place Like Home, emphasizes the way in which our university becomes a home to students.  Featuring prize-winning poetry from Allyson Gee, Nick Fredrick, Amaris Kendall and Anmol Subedi, the book includes December 2025 and May 2026 graduating classes, as well as stunning photography of  campus life on the banks of Bayou Desiard. With features covering students, faculty, and staff, this year's time capsule preserves an academic year in the life of the University of Louisiana at Monroe. This edition includes a video message from President Carrie Castille. Download the PDF to your device …

Regional Creative Economy Resilience Index: An Analysis Of The Creative Industry's Role In Fostering National Economic Resilience According To Asta Cita, Dks Nugraha Nugraha, Ramadhania Mumtaz Keesa

Jurnal Vokasi Indonesia

Indonesia's creative economy has survived worldwide economic shifts, especially the COVID-19 epidemic. This industry now drives innovation, culture, and technology. No systematic technique exists to quantify the creative ecosystem's impact on regional economic resilience. The Regional Creative Economy Resilience Index (IRED) is a conceptual model based on Asta Cita 2024–2029's eight strategic missions. This article uses the Asta Cita framework to describe how the creative industry strengthens national economic resilience and advances the IRED idea as a data-driven research and policy tool. This qualitative-descriptive study synthesizes 20 periodicals (2020–2025), analyzes policy, and maps themes using Asta Cita. Source triangulation …

Public Sector Experiences Of Disruptions In The Psychological Contract: The Influence Of Ideological Currency And Digital Transformation On Public Servants, Willemijn Van Haeften, Xander Lub, Pascal Ravesteijn, Pascale Peters

Communications of the IIMA

Digital transformation is reshaping public-sector work and may alter how public servants evaluate their psychological contract with their employer. This research-in-progress examines how critical incidents associated with digital transformation disrupt psychological contracts and how ideological currency, the perceived commitment to valued societal causes or principles, shapes subsequent trajectories toward renegotiation, repair, or exit. The study uses a qualitative phenomenological design based on semi-structured interviews with 20 employees from five Dutch municipalities experiencing transformation-related changes. The Critical Incident Technique is combined with the dynamic psychological contract phase model to reconstruct disruption trajectories, while thematic analysis identifies recurring patterns across cases. Preliminary …

The Lack Of Social Interaction In The Full-Time Remote Work Environment And Career Development, Tiphany Moguel-Young

Doctoral Dissertations and Projects

The purpose of this qualitative single case study was to explore the lack of social interaction in the full-time remote work environment and its influence on career development for remote workers at a U.S.-based financial services organization in Dallas, Texas. The theory that guided this study was social cognitive career theory. The central research question was, “What attributes of social interactions do remote workers perceive as assisting or hindering their career development?” Data collection consisted of semistructured interviews with nonmanagerial remote workers, a focus group with managers, and anonymous open-ended survey responses and reflective journaling from all participants. The data …

Employees With Disabilities: Determining If Servant Leadership Moderates The Relationship Between Accommodations And Job Performance, Rachael E. Stout

Doctoral Dissertations and Projects

Over 11% of working-age adults have a disability in the United States. In 1990, the Americans with Disabilities Act established accommodations as the gold standard to help disabled individuals perform at work. The purpose of this quantitative quasi-experimental study was to evaluate the moderating effect of servant leadership on the relationship between accommodation support and job performance across different types of disabilities. This study used a cross-sectional online survey with NSHD disability types, the servant leadership SLQ-7, a question about the effectiveness of accommodation support, and the IWPQ for job performance. Survey responses were collected anonymously from 248 disabled workers …

Leadership Technology Acceptance In Nonprofit Organizations, Nathan Ogle

Doctoral Dissertations and Projects

The lack of technology acceptance in substance use and recovery nonprofit organizations creates operational barriers and limits leaders’ ability to align mission, governance, service delivery, and sustainability with digital change. This qualitative, flexible design multiple case organization study examined leadership technology acceptance in California nonprofit substance use and recovery organizations and the effects on operational performance. Grounded in pragmatism and framed by adaptive leadership theory and the technology acceptance model, the study linked technology innovation, financial stability, governance, leadership barriers, and organizational life to technology acceptance, operational barriers, strategy, and leadership behaviors. Data came from interviews, surveys, field notes, and …

Faculty Development Courses On Ai: Introducing The Faculty Ai Capability Selection Framework, Dan R. Bradbury, Barbara Jo White, H. Kevin Fulk, Raymond Large

Southwestern Business Administration Journal

University faculty members are faced with how to best address pressing needs for building artificial intelligence (AI) skills.  Some of these needs are student-focused, as employers seek graduates with useful AI skills.  Faculty members, understanding how generative AI can impact the work they do, also face pressures to enhance their own skills and comfort using AI tools.  In this article, we consider AI capabilities that are impacting organizations’ expectations for new college graduates as well as AI capabilities changing the shape of faculty members’ work.  We propose the Faculty AI Capability Selection Framework as a means to guide the development …

Current Research On The Use Of Ai In Higher Education, Jim A. Mccleskey

Southwestern Business Administration Journal

The rapid adoption of artificial intelligence (AI), particularly generative artificial intelligence (GenAI) tools such as ChatGPT, has introduced profound opportunities and challenges for higher education. This paper presents a thematic scholarly review of recent empirical studies, systematic reviews, and conceptual analyses examining AI’s impact on teaching, learning, assessment, and institutional practice. The literature highlights substantial benefits associated with AI use, including increased academic productivity, personalized and adaptive learning pathways, enhanced accessibility for diverse learners, and new opportunities for pedagogical innovation. At the same time, significant risks emerge related to cognitive offloading, erosion of critical thinking, academic integrity, blurred authorship, assessment …

Refereed Research - Indispensable Yet Not Fully Legitimate: Street Markets As Invisible Subsistence Infrastructure, Raji Srinivasan, Maria C. Merino

Subsistence Marketplaces

Street markets are key provisioning systems across the Global South, supplying fresh food, employment, and retail access absent formal infrastructure. Yet despite street markets’ functional indispensability to millions of low-income consumers, their legitimacy is chronically contested, affirmed by vendors and communities yet challenged by planners, developers, and state authorities who apply formal-economy criteria in evaluating them. We theorize this as a legitimacy paradox and ask what structural mechanisms sustain it? Using composite vignettes grounded in fieldwork, we theorize three mechanisms. First, visibility without recognition: street markets are hyper-visible yet excluded from cognitive templates of legitimate, formal retail. Second, asymmetric essentiality: …

Uae Audiences' Reliance On Social Media As A Source Of Information On Complementary And Alternative Medicine: A Study Of Al Ain City Residents Based On Media System Dependency Theory, Abdul Rahman Al-Toum, Mohammed Al-Kaabi, Najoud Al-Mansouri, Ahmed Bin Ishaq, Amer Khaled Ahmad, Maram Manajrah

Middle East Journal of Communication Studies

This study examined the extent to which UAE audiences rely on social media as a source of information on complementary and alternative medicine (CAM) and the resulting effects of this reliance. Grounded in Media System Dependency Theory, the study employed an audience survey using a questionnaire administered to a sample of (132) Emirati citizens in Al Ain. The findings revealed that the combined medium and high reliance reached (53%). Regarding the effects, cognitive effects recorded the highest arithmetic means, followed by affective and behavioral effects at comparable levels. Hypothesis testing showed no statistically significant differences in the degree of reliance …

Empowering Generations: The Role Of Family And Consumer Sciences In Advancing Financial Literacy And Resilience, Stephen Molchan

Journal of Educational Research and Practice

In this article, I explore the critical role of family and consumer sciences (FCS) in advancing financial literacy and resilience across generations. By addressing systemic financial challenges and integrating financial education into its curriculum, FCS empowers individuals and families to make informed decisions and build secure futures. The article highlights strategies such as early intervention, culturally relevant programs, and community outreach, emphasizing how FCS equips individuals with practical skills in budgeting, saving, debt management, and risk assessment. I discuss the importance of advocacy for financial inclusion and consumer protection as a means to create equitable opportunities for financial well-being, underscoring …

Eliciting Information About Teacher Applicants Using Open-Ended Questions, Joseph Aguilar-Bohorquez, Dan Goldhaber, Cyrus Grout, Elton Mykerezi, Prayash Pathak, Aaron Sojourner

Upjohn Institute Working Papers

Employers commonly use open-ended questions in hiring, but usually responses aren’t recorded, and knowledge about the usefulness of such responses is limited. This study investigates properties of written responses to open-ended questions collected over many years via an application tracking platform that school districts use to hire teachers. We develop a scalable process to discover topics within the corpus of responses to each question and then to classify each response with respect to the topics while preserving interpretability and transparency. It adapts a traditional qualitative topic modeling approach, Inductive Thematic Analysis, to best combine the strengths of researcher judgment and …

Interrupting The First Story: A Lonerganian Claim Audit For Visual Analytics, Ajaya K. Swain

San Jose - Lonergan Chair in Catholic Philosophy

Visualizations can create an impression of immediacy: a pattern appears, an explanation follows, and managerial action can seem warranted before the transitions among observation, interpretation, judgment, and decision have been examined. This conceptual and pedagogical paper develops a Lonerganian Claim Audit for visual analytics, a discipline-specific adaptation of Bernard Lonergan's account of experience, understanding, judgment, and decision. It conceptualizes visual inferential compression as diminished differentiation among these operations, such that confidence generated by a visible pattern transfers to an explanation, an evidential claim, and an action without the distinct warrant required at each transition. The Claim Audit interrupts that movement …

Mentorship As A Catalyst For Change Readiness: A Qualitative Study Of How Effective Mentoring Mitigates Burnout And Turnover During Organizational Transformation, Jeffery M. Camp

Journal of Online Mentoring

This qualitative study examined how effective mentorship mitigates burnout and attenuates turnover intention during organizational change, foregrounding the perspectives of experienced mentors. Drawing on Biggs’s presage–process–product (PPP) model, data were collected through semi-structured interviews (n = 12) and two focus group discussions (n = 6 each), engaging 18 unique mentors employed in organizations with 1,000 or more employees. Thematic analysis following Braun and Clarke’s six-phase protocol yielded four themes: (1) mentorship as strategic facilitation of organizational change; (2) mentorship as provision of emotional and psychological support; (3) empowering mentees through relationship-building; and (4) applying adaptive and reflective strategies. …

Supporting Women On The Hospitality Career Ladder: Fixing The Leadership Pipeline Drop-Off, Samantha A. Baker, Susan E. Gordon

ICHRIE Research Reports

The hospitality industry has a large discrepancy when comparing the number of women working within higher management roles compared to the number of men. This is despite women making up a majority of the hospitality industry. The goal for this study was to bring attention to this discrepancy by investigating how companies can retain female employees and aid in their career advancement. Interviews of a diverse set of women who all carry relations to the hospitality industry, produced three main themes of flexibility, career support, and work-life balance. Some actions that can be taken by companies to help women advance …

Digital Mindset Efficacy For Human-Ai Career Readiness, Frank Lin, Conrad Shayo

Communications of the IIMA

This article develops digital mindset efficacy as a key capability for human-AI career readiness. It argues that success in AI-shaped workplaces requires not only technical tool use but also the confidence and capacity to learn with, evaluate, collaborate with, and responsibly govern digital and AI systems. Drawing on digital mindset, digital intelligence, AI proficiency, self-efficacy, and life-skills literature, the article proposes a theory-based model linking digital mindset efficacy to AI proficiency and life skills through mastery experience, vicarious learning, social persuasion, and affective regulation. It illustrates the model through a General Education course, Leadership for Global Challenges: Exploring the Digital …

Twenty Years Later: Measuring The Accessibility Of The U.S. State Government Websites, Tanya Goette, Sean Lynch

Communications of the IIMA

Web accessibility remains an important issue as individuals rely on Internet access and web site accessibility for daily functions. It is an unwritten rule that people should access an organization’s website to search for answers before calling to ask a human (or a bot). Over twenty years ago, in 2005, a study (White, Goette, & Young) was conducted to analyze the accessibility of state government web sites. The assumption was made that state governments should be setting an example of following accessibility guidelines. The study found that about a third of the home pages did not meet basic accessibility guidelines. …

Advancing Blood Production And Distribution: Leveraging Ai In The Expeditionary Care Environment, Andrew Hall, Michael Carrillo, Garrion Jackson, Jennifer Hall, Ryan Comes

Joint Force Quarterly

It is a whole of government effort to ensure there is sufficient blood supply during times of crisis and conflict. The interagency is responsible for the blood production, delivery and ultimately utilizes blood across the world to treat hemorrhaging patients. Blood is an individually donated resource that saves lives in the expeditionary environment. The ideal blood supply chain maximizes production, utilization, and remaining shelf life of blood products where it is needed across the world. Optimized production and delivery of blood maximizes lifesaving while minimizing wastage. The advancement in artificial intelligence represents an opportunity to apply technology to this critical …

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

Teaching Communication And Teamwork Under Pressure: An Experiential Activity Using Keep Talking And Nobody Explodes, Bryan L. Rogers, Cody Logan Chullen, Brian Waterwall

International Journal for Business Education

Background/Introduction/Purpose: The purpose of this paper is to present an experiential classroom activity designed to help students develop communication and teamwork skills under conditions of time pressure and information asymmetry.

Methods/Design: This paper presents a teaching activity rather than an empirical study; no research design, sample, instruments, or analytic procedures are reported. The paper describes and contextualizes an experiential learning activity using the cooperative video game Keep Talking and Nobody Explodes. Drawing on research in experiential learning, cooperative learning, and simulation-based instruction, the paper outlines learning objectives, materials, implementation procedures, observer roles, and structured debriefing strategies suitable for undergraduate and …