Digital Commons Network^™

Securing A Calibrated Marketing Budget, Junqiu Jiang, Kapil R. Tuli, Nirmalya Kumar

Research Collection Lee Kong Chian School Of Business

This study investigates the sociopolitical processes underlying the development and approval of marketing budgets in large multinational corporations. While prior research has focused extensively on optimizing the level and allocation of marketing budgets, little attention has been paid to the internal organizational dynamics that shape the marketing budgeting process. Drawing on the theories-in-use of both CMOs and CEOs, this study examines how these executives codevelop a calibrated marketing budget (CMKB)—a budget that aligns expected performance with allocated resources through an iterative, participative process. Field data show that CMOs deploy a set of signals to assuage CEO concerns related to goal …

More Than Just Fair: Legitimizing Ai Through Reciprocity, Ethical Ai Characteristics And Personal Information Sharing, Shahid Hussain, Asim Qazi, Violetta Wilk

Research outputs 2022 to 2026

This research examines how perceived reciprocity and perceived ethical AI characteristics – fairness, accountability, and transparency (FAT principles) – shape consumers’ willingness to share personal information and its downstream consequences in AI-mediated consumer-brand interactions. Grounded in social exchange theory, we conceptualize personal information sharing as a behavioral gateway through which ethical exchange cues translate into perceived algorithmic legitimacy and intention to co-create value. Using a two-study design, consisting of a scenario-based experiment (n = 184) and a cross-sectional survey (n = 612), the findings of this research show that reciprocity and FAT principles robustly increase willingness to share personal information. …

The Study Of How Sensory Marketing Techniques Used By Beauty Brands Influence Engagement And Consumer Perception On Social Media Platforms, Particularly By Evoking Specific Consumer Emotions, Eeshani Juthani

Digital Marketing Theses

This study describes how a consumers' attitude towards beauty products on social media is affected by sensory marketing techniques and cues. This study also examines how sensory marketing tactics and elements such as sight, sound, smell, touch, and taste affects the way a consumer engages with content on social media platforms like Tiktok and Instagram.

Building Resilient And Sustainable Built Environments Through Climate Adaptation, Digital Innovation, And Infrastructure Governance, Mohammed Ali Berawi, Mustika Sari, Perdana Miraj

CSID Journal of Infrastructure Development

The built environment has become one of the most important arenas for responding to climate change, resource pressure, and rapid urban transformation. Cities, infrastructure networks, buildings, and construction projects are no longer expected only to provide physical services. They are also expected to reduce environmental impact, protect communities from disruption, support economic activity, and remain useful under uncertain future conditions. This expectation places resilience and sustainability at the center of infrastructure development.

Resilience refers to the capacity of built systems to anticipate shocks, absorb pressure, recover from damage, and continue functioning. Sustainability asks whether those systems can do so while …

Experimental Studies Of Compressive Strength Of Sustainable Concrete With Partial Cement Substitution Using Palm Oil Boiler Ash, Daral Suraedi, Jessica Sjah, Nuraziz Handika, Saffanah Fasya Aulia, Karmenita Olivia Edwardo

CSID Journal of Infrastructure Development

This study investigates the mechanical performance of sustainable concrete incorporating Palm Oil Boiler Ash (POBA) as a partial cement replacement. As the construction sector seeks to reduce CO₂ emissions and manage agro-industrial waste, POBA emerges as a promising supplementary cementitious material due to its pozzolanic potential and abundance in palm oil–producing regions such as Indonesia.Concrete specimens were prepared with POBA substitution levels ranging from approximately 10% to 30% by weight of cement, in combination with nanosilica and a polycarboxylate ether (PCE) superplasticizer to enhance performance. The mix design was developed in accordance with ACI 211 guidelines to maintain comparable workability …

Analysis Of Venture Capital Investment For Financing The Development Of The Palm Oil Industry In Indonesia For Private Companies, Salvatore Yitro, Mustika Sari, Gunawan Saroji

CSID Journal of Infrastructure Development

Indonesia is the world's largest crude palm oil (CPO) producer, accounting for 58.04% of global output from 2018 to 2022 and generating between USD 18.2 billion and USD 28.95 billion in annual foreign exchange earnings from 2016 to 2021. The downstream sector, however, remains largely controlled by foreign markets, and private companies face restricted access to conventional bank financing due to negative campaigns against Indonesian palm oil in European markets. No prior study has examined the financial feasibility of venture capital as a financing mechanism for integrated downstream palm oil development by private companies in Indonesia. This study analysed that …

Analysis Of Factors Influencing The Implementation Of Sustainable Project Management (Spm) In The Construction Industry In Indonesia, Ariq Farhan, Titi Sari Nurul Rachmawati

CSID Journal of Infrastructure Development

The construction industry contributes significantly to economic growth but also carries substantial environmental and social costs. Construction activities generate carbon emissions, consume natural resources, and produce large volumes of waste. Despite growing theoretical development of Sustainable Project Management (SPM) frameworks, empirical evidence on the actual level of SPM implementation in Indonesia's construction sector remains limited. This study aims to identify the factors that influence SPM implementation and measure the level of implementation as perceived by construction professionals. A quantitative survey was administered to 99 professionals across infrastructure, building, and industrial construction sectors in Indonesia. Data were collected through a Likert-scale …

Analysis Of The Implemetation Of Enterprise Resource Planning (Erp) Sap S/4 Hana In Cost Control Of Light Rail Transit (Lrt) Construction Projects, Rizki Zulkarnaini, Bernadette Detty Kussumardianadewi

CSID Journal of Infrastructure Development

Construction projects are expensive, complex, and difficult to keep on budget. Cost overruns are common. The consequences, including delays, disputes, and financial losses, appear repeatedly across the sector. Enterprise Resource Planning (ERP) systems have been widely adopted to address this challenge, but evidence on how SAP S/4HANA performs in Light Rail Transit (LRT) construction is limited. This study analyzed the critical success factors of SAP S/4HANA implementation and evaluated its effect on cost control performance in an LRT project in Jakarta. Data were collected from two sources: a questionnaire distributed to 50 respondents involved in the project, and cost records …

Gender Differences In Streaming Service Adoption And Cancellation During Covid-19, Dylan Lewis

Florida Atlantic Undergraduate Research Journal

For over a decade, the rise of subscription-based entertainment models has appeared inevitable. This trend became even more apparent when the world went into lockdown to curb the spread of COVID-19. During this time, many people began reevaluating how they allocated their discretionary income for day-to-day purchases as the future looked bleak. The purpose of this study was to examine people’s preferences between subscription-based models and one-time purchases. To do this, a 12-question survey was conducted, and data were collected through Amazon Mechanical Turk, yielding over 195 responses. The results indicate a statistically significant relationship between age and the use …

Copyright, Editorial Team

Florida Atlantic Undergraduate Research Journal

No abstract provided.

Biographies, Editorial Team

Florida Atlantic Undergraduate Research Journal

No abstract provided.

Through The Lens Of Clarity: Perceived Organizational Tightness Boosts Creativity For Men, But Not For Women, Grace J. H. Lim, Roy Y. J. Chua

Research Collection Lee Kong Chian School Of Business

A commonly held perspective in the cultural tightness literature is that cultural tightness tends to negatively impact creativity. Yet some findings indicate that this relationship is not strictly negative and that a more nuanced perspective should be considered. Drawing on social information processing (SIP) theory and social role theory, we build theory on how the perception of organizational cultural tightness can increase creativity for some employees, but not for others. Specifically, we propose that perceived organizational tightness—the extent to which one perceives that an organization is characterized by strong norms and sanctions for deviation—increases clarity on creativity evaluation standards and …

Patent Regime Shift And Firm Innovation Strategy: Evidence From The Second Amendment To China's Patent Law, Tony W. Tong, Wenlong He, Liang Chen, Zi-Lin He, Jiangyong Lu

Research Collection Lee Kong Chian School Of Business

Research Summary: While changes in intellectual property rights (IPR) protection significantly shape firm innovation, the mechanisms driving firms' responses remain poorly understood. Leveraging the Second Amendment to China's Patent Law, which strengthens appropriability particularly for state-owned enterprises (SOEs), as a natural experiment, we show that stronger IPR has mixed effects on SOEs' innovation. While SOEs increase the rate of innovation subsequent to the Amendment, they shift the direction of innovation toward more familiar areas in which they face a lesser need to adjust existing routines. This directional change suggests a quality decline in SOEs' innovation that may be attributed to …

The Anatomy Of Earnings Conference Calls: An Integrative Framework For Management Research, Matthew P. Mount, Gokhan Ertug, Wei Shi, Tengjian Zou

Research Collection Lee Kong Chian School Of Business

Over the last decade, there has been an explosion in the use of diverse data sources by management scholars to observe and capture managerial and organizational constructs that have historically been difficult to access. This surge has been driven by the growing availability of rich, multi-modal data—textual, image, and audio (Luo, Jia, Ouyang, & Fang, 2024)—together with advances in analytical techniques to process and analyze data, such as computer-aided text analysis (Harrison, Thurgood, Boivie, & Pfarrer, 2019), machine learning (Choudhury, Wang, Carlson, & Khanna, 2019; Harrison, Josefy, Kalm, & Krause, 2023), and deep learning (Gouvard, Goldberg, & Srivastava, 2023). These …

Keeping Up With The Times? Rethinking Social Evaluations Research Under Contemporary Technological And Sociopolitical Forces, Marco Clemente, Michael Etter, Yuliya Snihur, Gokhan Ertug, Scott Graffin, Anastasiya Zavyalova

Research Collection Lee Kong Chian School Of Business

The context within which social evaluations form has been fundamentally altered by contemporary forces, such as digital technologies, polarization, activism, politicization of business, and geopolitical tensions. While research on social evaluations has generated rich insights into the formation and development of constructs, such as legitimacy, status, reputation, stigma, trust, and celebrity, much of this work has been developed under the assumptions of relative stability, coherent audiences, and well-defined intermediary roles. These assumptions are increasingly challenged in this changing context, requiring us to rethink the formation and management of social evaluations. The articles in this special issue focus on these changes. …

Female Directors In Family-Controlled Firms: Does Family Affiliation Influence Performance?, Andrae Jamal I. Tecson, Madeleine B. Estabillo, Angelo A. Unite

DLSU Business & Economics Review

Over the past decade, women’s participation in corporate boards has grown, yet their association with firm performance remains inconclusive, particularly in family-controlled firms where director independence may be constrained. This study decomposes female board representation by family affiliation and examines its association with the firm performance of publicly traded, nonfinancial family-controlled firms in the Philippines from 2003 to 2023. Using the generalized method of moments to address endogeneity concerns, we find that female family directors are positively associated with firm performance but only when measured using Tobin’s Q, a market-based valuation, suggesting that investors value stewardship. However, the lack of …

Board Size, Audit Committee Oversight, And Esg Disclosure: Evidence From Indonesian Financial Companies, Arum Ardianingsih, Dhea Nindiawati

DLSU Business & Economics Review

Financial companies are required to integrate environmental, social, and governance (ESG) into their operational and risk management strategies. In this case, ESG disclosure reflects the corporation’s commitment to sustainability and good governance. The objective of this study is to examine the influence of board characteristics on ESG disclosure, with the audit committee as a moderating variable. The study used a moderated regression analysis method. The research data comes from the annual reports of companies listed on the Indonesian stock market for four years. The research data consisted of 124 corporations from 31 financial corporations, including 25 banking sector companies, 2 …

Who Owns And Who Survives? Ownership Concentration, Governance, And Corporate Financial Distress In An Emerging Economy, Mai Ngoc Anh, Thuy Thanh Nguyen, Thi Kieu Phi Anh, Thi Minh Nguyet Bui

DLSU Business & Economics Review

This study investigates the impact of ownership structure and board characteristics on corporate financial distress in Vietnam, an emerging market characterized by underdeveloped institutional frameworks, concentrated ownership structures, and a sharp rise in foreign investor participation. Based on panel data from 288 non-financial listed firms over the period 2017– 2024, the baseline results indicate that institutional ownership and board size are positively associated with firms’ financial health, whereas foreign ownership and ownership concentration are associated with a higher likelihood of financial distress. Additional robustness and endogeneity analyses generally support the baseline findings. However, some relationships appear sensitive to model specification …

Shifting Production, Rising Value Added: A Global Value Chain Perspective On Sectoral Competitiveness In Asean, Van Chung Nguyen

DLSU Business & Economics Review

The ongoing relocation of production activities from China to Southeast Asia, driven by geopolitical and supply chain restructuring, has created new opportunities for ASEAN economies to enhance their positions in regional and global value chains. This study examines trends in cooperation and competition in value-added creation among ASEAN countries during 2015–2025 using the Multiregional Input–Output (MRIO) analysis. The results show significant differences in sectoral value-added growth across ASEAN members. Vietnam and Cambodia recorded the highest growth rates, particularly in manufacturing industries, whereas Singapore maintained its leading position in high-value and technology-intensive sectors. In contrast, Thailand and Malaysia experienced moderate growth, …

Institutional Barriers To Agro-Food Export Upgrading: Evidence From Indonesia’S Modified Cassava Flour Sector, Arie Kusuma Paksi, Fiya Ainur Rohmatika, Melvin Jabar

DLSU Business & Economics Review

The growing global demand for functional and sustainable foods has prompted developing countries to explore alternative exports, including Indonesia’s modified cassava flour (MOCAF). Despite its environmental benefits and gluten-free properties, MOCAF’s penetration into European markets remains limited. This study examines institutional barriers constraining MOCAF exports using Scott’s framework of regulative, normative, and cognitive institutions. A qualitative approach combined in- depth interviews, town hall meetings, and secondary data from governmental and international sources. Findings show that institutional constraints, rather than product quality alone, hinder European Union market entry and reduce competitiveness. Regulative barriers include fragmented logistics and high certification costs. Normative …

Digital Privacy In Marketing And Advertising: A Review Of Evolving Consumer Concerns, Stakeholder Dynamics, And Theoretical Perspectives, Galvin Kuan Sian Lee

DLSU Business & Economics Review

The intensification of data-driven advertising has heightened public scrutiny of digital privacy and exposed persistent contradictions in consumer behavior. This structured integrative narrative review critically synthesizes contemporary research on the privacy paradox in digital advertising, with emphasis on consumer privacy concerns, stakeholder tensions, trust formation, transparency, perceived control, and privacy-reconfiguring advertising ecosystems. Drawing on interdisciplinary evidence from marketing, information systems, and digital policy research, the review maps five key domains: the evolution of privacy concerns; multi-theoretic perspectives explaining privacy-related behaviors; stakeholder tensions among consumers, advertisers, and regulators; the effect of privacy perceptions on trust and engagement; and the role of …

Labor Market Outcomes Realized By Senior High School Graduates: A Research Note, Francine Ysabel D. Gañgan, Tereso S. Tullao, Jr.

DLSU Business & Economics Review

The study evaluates the impact of the K-12 reform on providing employment opportunities to senior high school (SHS) graduates. It employed a novel strategy for causal inference using two rounds of the merged Family Income and Expenditure Survey-Labor Force Survey (FIES-LFS) in 2015 and 2023. High school graduates from FIES-LFS 2015 form the control group, whereas SHS graduates from FIES-LFS 2023 form the treatment group. This design provided a clear demonstration of the causal effect of graduating from SHS on their labor market outcomes. The study performed a two-stage methodology: propensity score matching and adjusted multivariate regression after achieving matching …

Using Individual Vs. Group Evaluation To Incentivize Effort For Heterogeneous Groups, Prasart Jongjaroenkamol

Research Collection School Of Accountancy

This study uses an analytical model to examine how individual and group performance evaluations affect motivation among agents with different abilities. While group evaluations encourage collaboration, they also introduce uncertainty. The results reveal a non-monotonic relationship between the weight assigned to group evaluations and motivation: motivation increases at moderate weights but decreases when the weight is too low or high. The study also identifies the optimal weighting between evaluation types to maximize motivation and examines factors influencing these allocations. These insights demonstrate how evaluation design shapes effort incentives and inform performance measurement and assessment practices in organizational and educational contexts.

Human-Ai Collaboration For Operations And Supply Chain Management Decision Making, Finnegan Mckinley

Graduate Theses and Dissertations

Artificial Intelligence (AI) adoption continues to advance across supply chain management processes. A Gartner 2025 report shows that 84% of surveyed firms reported AI and machine learning investments for core supply chain tasks. However, both industry and academic literature highlight the importance of integrating AI and human judgment in decision making processes rather than fully automating with AI. The success of this integration depends heavily on the humans who use these AI tools. Therefore, this dissertation presents three essays that conceptually and empirical examine behavioral interactions between humans and AI in supply chain management decision making processes, primarily in the …

Income Tax Over-Withholding And Household Investment Decisions, Xi Novia Chen, Jungbae Kim, Ben Lourie, Chenqi Zhu

Research Collection School Of Accountancy

Over three-quarters of U.S. taxpayers over-withhold taxes, leading to tax refunds. This study explores how over-withholding impacts stock investments by comparing individuals' investment patterns from wages and tax refunds. We find that while some portion of tax refunds are promptly invested, the investment rate is lower than that of wages. This suggests that over-withholding, which alters the label and timing of wages into refunds, influences investment behavior. Our cross-sectional analysis indicates that the differential propensity to invest wages versus tax refunds are more pronounced for individuals with automatic investment setups and lower financial sophistication. These findings underscore the importance of …

Beyond Earnings Quality: Evaluating The Quality Of Corporate Disclosure Practices, Patricia M. Dechow, Weili Ge, Wei Ting Loh

Research Collection School Of Accountancy

We propose a framework to assess the decision-usefulness of heterogeneous disclosure practices that managers use to convey information to market participants. We illustrate an application of our framework to non-GAAP earnings, management earnings guidance, and earnings conference calls. We first identify key quality attributes for each disclosure practice and then develop a list of quality metrics that we apply to a small pilot sample. We focus on metrics that are easily measured in real time and discuss the practical challenges of conducting assessments of disclosure quality at the firm-quarter-disclosure level. Our descriptive analysis provides preliminary insights into whether and how …

Advocacy For Inclusive Play In South Dallas: Expanding Access For Children In Underserved Areas, Aryanna Fellows, Mary Jan Greer

Summer 2026 OTD Capstone Symposium

This capstone project aimed to advocate for more inclusive and accessible playgrounds for children of all abilities in underserved communities in South Dallas. Guided by the Person-Environment-Occupation-Performance (PEOP) Model, the project evaluated playground accessibility and identified environmental barriers that limit participation for children with disabilities. Methods included a community needs assessment, playground observations using a standardized accessibility assessment tool, surveys, and stakeholder collaboration. Participants included community members, caregivers, organizational stakeholders, and children who utilize local playgrounds. Findings were synthesized to develop evidence-based recommendations and educational resources to support future playground improvements. The expected outcomes included increased awareness of inclusive playground …

July 2026 From The Editor — 40 Years Of Success And Value To You, Romesh Nalliah

The Journal of the Michigan Dental Association

• Editor-in-Chief Romesh Nalliah uses the historical example of King Hammurabi's loan agreements to illustrate the foundational concept of risk management and insurance. He celebrates the 40th anniversary of the MDA Insurance & Financial Group, highlighting its growth into a full-service agency that addresses the specific needs of dentists. Nalliah emphasizes the "multiplicative effect" of supporting these member-governed services: they offer individual cost savings and generate non-dues revenue that funds broader MDA benefits and reduces dues. He credits the association's volunteer leadership for establishing this successful model of value-driven professional support.

July 2026 Dentistry And The Law — Can Unlicensed People Own A Dental Practice? Who Is Enforcing The Law?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column addresses the complexities of dental practice ownership in Michigan, clarifying that only licensed dentists can legally own a practice through professional corporations or professional limited liability companies. It explains the "Corporate Practice of Medicine Doctrine," which aims to ensure licensed professionals, rather than profit-motivated lay persons, control health service delivery. The article details how management companies often operate legally as landlords or service providers without technically owning the practice itself. Finally, it notes that only the Michigan Department of Licensing and Regulatory Affairs and the attorney general have the authority to enforce these regulations.

J Mich Dent Assoc July 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The July 2026 (Volume 108, No. 7) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The July 2026 issue of the Journal of the Michigan Dental Association celebrates the 40th anniversary of the association's …