Digital Commons Network^™

Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence

Tax Adviser

No abstract provided.

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.

Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence

Dissertations

The purpose of this dissertation is to examine how venture capitalists (VCs) and angel investors (AIs) make investment decisions regarding early-stage startups. Using an Interpretative Phenomenological Analysis (IPA) framework—consisting of three core components: phenomenology, hermeneutics, and idiography—this study draws upon three decision-making models: the Rational Actor Model (RAM), the Heuristics and Biases model (H&B), and the Naturalistic Decision-Making model (NDM) to explore what motivates VCs and AIs to choose, for instance, “Company A over Company B.” Semi-structured interviews were conducted with 10 experienced venture investors to examine how they evaluate risk, assess founders and teams, and navigate the persistent uncertainty …

Impact Of Digital Leadership And Organizational Intelligence On Digital Organizational Transformation: An Empirical Study, İzzet Dedeoğlu, Murat Ak, Filiz Demir, H.Tezcan Uysal

Makara Human Behavior Studies in Asia

Technological and digital developments in the current information age have brought profound transformations to organizations, especially business operations and structures. Digital organizational transformation may be more effectively managed through the combined influence of digital leadership and organizational intelligence. This study examines the impact of digital leadership and organizational intelligence on the digital organizational transformation process, addressing a clear gap in the existing literature, as few studies have empirically investigated these factors together. Data were collected via an online survey from 104 employees of a packaging company in Konya, Türkiye, using a convenience sampling method. The study was designed as an …

Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion

Dissertations

Activist burnout has been identified as one of the greatest threats to social movement sustainability, and the lived experience of paid immigrant rights activists remains undertheorized. This narrative inquiry explored activist burnout among 10 San Diego County immigrant rights activists, revealing how this community understands burnout, what factors contribute to its production, and how activists sustain themselves within it. Using Clandinin and Connelly’s (2000) narrative inquiry methodology, the researcher conducted in-depth individual interviews with ten activists representing a range of intersectional identities and roles. Narrative profiles were analyzed through holistic narrative reading, narrative reporting, structural and emergent coding, and cross-narrative …

“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis

Dissertations

Restorative justice (RJ), a philosophy, practice, and movement inspired by local, largely Indigenous traditions, has increasingly been introduced in modern criminal justice systems as an alternative process to more comprehensively address harmful incidents, heal harms, and meet victim’s needs. While RJ implementation growth is encouraging for its advocates, there remain significant questions around formalized RJ practice. Specifically, little is known about the decision-making process in implementing and administering RJ programming within criminal justice. This dissertation aimed to contribute to the understanding of RJ practice and implementation efforts within criminal justice systems by putting emphasis on practitioners already working directly in …

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Iii), Cases And Rulings On Other Income Tax Matters, Retained Interests, Employee Benefits And Gift Tax, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Economic Perspectives On Medical Training: A Specialty-Level Break-Even Analysis For Wayne Trained Physicians, Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Medical Student Research Symposium

Title:

Economic Perspectives on Medical Training: A Specialty-Level Break-Even Analysis for Wayne Trained Physicians

Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Background:

U.S. medical students graduate with high educational debt, yet financial literacy remains overlooked in medical school curricula. Trainees enter residency with a limited understanding of how specialty and loan repayment strategies affect long-term finances. Break-even analysis, which identifies when total revenue exactly offsets total costs, can help students at Wayne State University School of Medicine (WSUSOM) better visualize the factors shaping their financial futures.

Methods:

This analysis assumes 4 years of medical school financed entirely …

Celebrating Academic Excellence The 2026 Lindenwood Showcase, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Social Determinants Of Low Educational Attainment, Isabelle Graham, Kevin Lieng, Aubriana Weisbach

Undergraduate Economics Working Paper Series

This paper examines how socioeconomic and demographic factors influence low educational attainment across U.S. cities. The analysis estimates both a linear regression model and a semi-log model to evaluate how poverty, unemployment, family structure, age composition, overcrowding, racial and ethnic minority share, broadband access, and housing cost burden affect the percentage of adults without a high school diploma. The results show that poverty, overcrowding, and minority share are the strongest predictors of low educational attainment, each exhibiting positive and highly significant effects. Overall, the findings highlight the role of social factors in shaping educational outcomes in high school.

The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman

Undergraduate Economics Working Paper Series

This study analyses to what extent certain neighborhood and interior characteristics affect residential sale prices, after accounting for standard property variables. This is important to examine in order to understand the function of the housing market, the sources of price differences, and whether residential values can be controlled by prioritizing specific desirable property features. The study is based on a dataset of approximately 330,000 observations from the Multiple Listing Service (MLS), as well as walkability data obtained from Walk Score. The data is analyzed in Stata, using three regression models with different combinations of explanatory variables. The results show that …

Do Rural Areas Gender-Discriminate Wages More Than Metropolitan Areas?, Ali Gonzalez, Michael Montano, Brandon Sacks, Joseph Williams

Undergraduate Economics Working Paper Series

This study analyzes the gender wage gap in metropolitan versus rural areas using U.S. hourly wage data from the Bureau of Labor Statistics (BLS), for the period 2010-2025. The analysis uses regressions on a semi-log wage model and Blinder-Oaxaca decompositions to compare the gaps and separate the effects attributable to explained (endowment) differences from those attributable to unexplained (coefficient) differences. The semi-log wage model reveals a percentage wage decrease for females of approximately 17.4% in rural areas and 9.9% in metropolitan areas. The Blinder-Oaxaca decompositions further indicate that the unexplained (coefficient) component of the gap is substantially larger in rural …

Las Vegas Casino Revenue In An Expanding Gambling Market, Kaden A. Villa-Real

Undergraduate Economics Working Paper Series

This study examines whether expanding gambling substitutes disrupt the Las Vegas gambling industry using quarterly data from 2014 through 2025. Las Vegas casino revenue is used as the benchmark to gauge the health of Las Vegas, adjusted to Quarter 1 2014 dollars and using an OLS regression model. The results imply that online sports betting is a poor substitute for Las Vegas revenue, while online gambling shows a positive and statistically significant relationship with revenue. The findings indicate that Las Vegas is resilient despite the introduction of more competition and gambling alternatives within an industry it has traditionally known to …

The Current Status Of Utah Women & Girls: A Research Synopsis: 2026, Susan R. Madsen, Corinne Clarkson

Marketing and Strategy Faculty Publications

In 2025, U.S. News and World Report rated each state using 71 metrics across eight categories. Utah was rated the #1 “Best State Overall” for the third year in a row, ranking first in fiscal responsibility and third in both the economy and infrastructure categories and fourth in education.¹ Utah was also ranked number one for “Economic Outlook” by Rich States, Poor States in 2025, a forward-looking forecast that is based on 15 state policy variables.² WalletHub ranked Utah as the second “Most Charitable State” and the number one state for volunteering and service.³ In addition, ConsumerAffairs …

Subject Index, Twelve Months Ended June 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Cases And Rulings On Life Insurance, Valuation, Administration Expenses And Claims Against The Estate, And Income Taxation Of Estates And Trusts, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Artrepreneurs & Business Survival: Bridging The Gap To Creative Success, Ryan Michael Moore

Masters Theses

Artrepreneurs — freelance artists and small studio owners within creative industries — frequently lack training in essential business management skills in financial management, client pipeline development, and business sustainability. These factors exacerbate already statistically high business failure rates, adding to the burdens experienced by creative entrepreneurs. Conventional wisdom and guidance for entrepreneurs is found in experience-based advice from books, blogs and business mentors. While these offer valuable insights, the lack of data-driven advice highlights an opportunity to close the knowledge gap. This research investigates visually engaging educational systems to guide the creation of new visual solutions which address these challenges. …

The Role Of Human Resources In Developing Effective Leadership To Cultivate A Future-Ready Pipeline Of Leaders For Success Assurance, Betzaida Aponte

Doctoral Dissertations and Projects

The problem addressed in this study was that organizations lack a future-ready pipeline of leaders to ensure a smooth transition amid unprecedented technological change. The purpose of this flexible design single-case study was to understand how organizations establish a future-ready pipeline of leaders capable of navigating rapid technological advancements. Utilizing a post-positivist qualitative approach with methodological triangulation, data were collected through semi-structured interviews with 23 human resources professionals and the quantitative Leadership Practices Inventory–Self instrument administered to 25 senior and aspiring leaders. Thematic analysis revealed critical structural failures within traditional succession planning. Key findings demonstrated a severe transparency gap, where …

The Effect Of Transfer Student Enrollment On The Overall Gpa In Division I Men’S Basketball, Emme Hurn

Masters Theses

The study explored the impact that transfer student-athletes have on the overall Grade Point Average (GPA) of a team in Division I Men’s Basketball. Through the use of Alexander Astin’s Input-Environment-Output model, academic preparation and environments were examined to determine their role in academic outcomes. The purpose of this research was to test this theory in order to answer three key research questions: Is there a statistically significant difference in overall team GPA when comparing Division I men’s basketball teams with a high number of transfer student-athletes, and teams with no transfer student-athletes? What is the relationship between the number …

The Effect Of Return-To-Office Mandates On Worker Engagement And Perceived Work-Family Conflict, Caleb M. Daughhetee

Doctoral Dissertations and Projects

The purpose of this cross-sectional, quasi-experimental study was to examine relationships among employee perceptions of return-to-office (RTO) mandates, employee engagement (EE), and work-family conflict (WFC) among previously remote U.S.-based workers. Despite extensive RTO mandates following the COVID-19 pandemic, limited research has examined the relationship between worker perceptions, EE, and work-family dynamics. Grounded in personal engagement theory (Kahn, 1990), role theory, and the Job Demands-Resources model, this study investigates whether RTO perceptions predict EE and WFC, and whether WFC mediates or moderates the relationship between RTO perceptions and EE. Data were collected from 145 participants using a researcher-developed RTO perception scale …

A Hermeneutical Phenomenological Study On The Queen Bee Phenomenon In Women Higher Education Administrators In Public Colleges, Joy L. Medford

Doctoral Dissertations and Projects

The purpose of this phenomenological study was to discover the lived experiences of women leaders in higher education administration who have experienced the queen bee phenomenon. The theory guiding this study was Tajfel’s social identity theory as it relates to women leaders in public higher education administration. The central research question aimed to explore the lived experiences of women in higher education leadership roles who have experienced the queen bee phenomenon. This hermeneutical phenomenological study included 10 participants who were administrators in public higher education institutions in the United States. Data was collected through semi-structured, individual interviews, journal entries, and …

Impact Of Authoritarian Leadership On Employee Job Satisfaction And Turnover Rates In Healthcare Organizations, Esther Odufuwa

Doctoral Dissertations and Projects

In this multiple-case study, I explored how authoritarian leadership behaviors influence employees' job satisfaction and turnover rates in healthcare organizations. Employee outcomes, including job satisfaction and turnover rates, significantly affect productivity and quality of care, and leadership style is a key factor shaping these outcomes. I used the research questions to examine the relationship between authoritarian leadership behaviors and healthcare workers’ organizational commitment. Additionally, I explored how these behaviors affect employees' job satisfaction and impact employee turnover rates in healthcare organizations. Guided by a pragmatic approach, I examined the experiences of healthcare workers, including registered nurses (RNs), licensed practical nurses …

Toxic Leadership Behavior And Its Relationships With Turnover Intention, Job Satisfaction, And Organizational Culture In Healthcare: Evidence From A Government Hospital In Bangladesh, Khan Kamranur Rahman Shovon

Doctoral Dissertations and Projects

Toxic leadership in healthcare is a growing concern, with nurse managers exhibiting toxic behaviors linked to negative employee outcomes, such as turnover intention and job satisfaction, and organizational issues, such as reduced productivity and financial losses. This study examined how toxic leadership behavior relates to nurses' turnover intention and job satisfaction, and how organizational culture mediates the relationship between toxic leadership behavior and turnover intention. Data were collected from 203 nurses at Dhaka Medical College Hospital in Bangladesh. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM), with validated tools to measure the variables. The results showed that toxic …

Beyond Crisis: Patient Access And Sustainability, Miguel A. Mendoza

Doctoral Dissertations and Projects

Critical systems underwent drastic workflow adaptations during the COVID-19 pandemic. Many of these operational alterations persist today, while others have been reduced or eliminated. This is a qualitative study on the operational, technological, and human-centered challenges experienced by healthcare organizations providing primary care services in Southwest Ohio during and immediately after the pandemic. This flexible research design implements in-depth, semi-structured interviews with healthcare professionals leading primary care operations to capture a longitudinal perspective on pandemic-era service delivery, and the legacy systems still in place today. Thematic analysis revealed seven themes that determine the effectiveness of care delivery models. Social Determinants …

The Challenges Of Employee Selection, Cayward L. Wiggins

Doctoral Dissertations and Projects

This qualitative single case study examined the challenges associated with employee selection and the role of emotional intelligence (EI) in improving hiring practices within public sector organizations. The general problem addressed was the failure to consistently utilize EI testing resources, which may result in the selection of less qualified employees. The specific problem focused on the inconsistent integration of EI tools during recruitment and interview processes. Guided by a post-positivism paradigm, the study explored how human resource (HR) managers and personnel understood and applied EI in candidate evaluation. Data was collected from 30 HR professionals using interviews and surveys to …

The Moderating Influence Of Intrinsic Religiosity For Technostress And Tech Addiction In Adults Working In A Digital Environment, Elaine M. Hensley

Doctoral Dissertations and Projects

This dissertation examined factors influencing levels of technostress and tech addiction in adults working in digital environments, where technology is rapidly advancing. The main research questions asked: If and to what extent intrinsic religiosity and resilience, independently and through their interaction, predict levels of technostress and tech addiction among adults in a digital workplace environment. The research design used two multiple linear regression analyses and two moderation analyses to ascertain whether the null hypotheses would be retained. The procedure involved recruiting 222 participants through Prolific who activated a survey link from Qualtrics. The link contained demographic data and four surveys …

Understanding The Application Of Military Leadership Skills In Transition To Civilian Leadership Positions, Darik Pickerel

Doctoral Dissertations and Projects

The problem is that the leadership skills of ex-military leaders are not always effectively leveraged when they transition into civilian organizations, resulting in a missed opportunity to harness valuable competencies. The purpose of this flexible design qualitative single case study was to explore how civilian organizations could effectively leverage the valuable leadership skills of ex-military leaders. Three research questions guided the study: What leadership skills do ex-military leaders bring to civilian employment in the production industry based on the experiences of ex-military leaders, their organizational subordinates, and their organizational superiors? How can ex-military leaders most effectively apply their skills to …