Digital Commons Network^™

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

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 …

The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove

Business Faculty Articles and Research

People sometimes enjoy the thrill of the hunt, which implies search can generate joy in addition to costs. Some customers say they enjoy searching for unique items such as vintage T-shirts and luxury handbags, and managers at warehouse stores, thrift stores, and many online selling platforms say they design their store format to offer a treasure hunt experience. We develop a model in which customers enjoy searching for a treasure. Our model’s search utility function includes a term based on the treasure’s net value, a term based on the instantaneous likelihood of discovering treasure, and a constant term reflecting other …

Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz

Advances in Business Education (ABE) Conference Proceedings

Conference Overview: The Second Annual Advances in Business Education (ABE) Conference was held on May 21–22, 2026, at Lincoln Memorial University in Harrogate, Tennessee. Hosted by the LMU School of Business, the ABE Conference exists to promote teaching excellence, scholarly inquiry, and regional engagement through innovation and collaboration in business education.

With a focus on fostering meaningful dialogue among educators, researchers, students, and industry professionals, the conference welcomed more than 70 attendees representing 11 institutions from across the Appalachian region and beyond.

The event was structured around four key tracks:

Pedagogy and Teaching Excellence: Showcasing innovative teaching methods, instructional technologies, …

Labor Market Responses To Ai: Measuring Wage Effects Across U.S. Occupations, Kaitlin Pham, Karla Rodriguez

Undergraduate Economics Working Paper Series

Artificial intelligence (AI) is rapidly changing economies around the world, with some experts predicting an impact greater than the Industrial Revolution. As AI becomes more common in daily life and business, questions have grown about how it might affect jobs, wages, and inequality. The rise of automation and highly capable AI models has made people wonder which occupations will benefit and which might be at risk. This study looks at how exposure to AI technologies affects wage trajectories in the United States. Using occupational-level data from O*NET and the U.S. Bureau of Labor Statistics, we build an AI exposure index …

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 …

Asymmetric Opinion Formation Of Emotional Excitable Agents, Irene Ferri, Emanuele Cozzo, Aleix Nicolás-Olivé, Albert Díaz-Guilera, Luce Prignano

Northeast Journal of Complex Systems (NEJCS)

The bounded confidence model represents a widely adopted framework for modeling opinion dynamics wherein actors have a continuous-valued opinion and interact and approach their positions in the opinion space only if their opinions are within a specified confidence threshold. Here, we propose a novel framework where the confidence bound is determined by a decreasing function of their emotional arousal, an additional independent variable distinct from the opinion value. Additionally, our framework accounts for agents' ability to broadcast messages, with interactions influencing the timing of each other's message emissions. Our findings underscore the significant role of synchronization in shaping consensus formation. …

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 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 …

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 …

Washington Report: Aicpa Comments On Circular 230, John C. Gardner, Barry C. Broden

Tax Adviser

No abstract provided.

Demystifying Team Creation, Kelly G. Atkins, Michelle S. Freeman

Atlantic Marketing Association Proceedings

No abstract provided.

Tax Practice Management: Managing Your Paperwork Crunch, David L. Buchholz

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Preparer Penalties And Compliance, George A. Arzoo

Tax Adviser

No abstract provided.

Uneven Ranks: Geographic Deepening Of The All-Volunteer Force, Christine Hogestyn

Master in Public Policy Theses

Who is enlisting in Fiscal Year 2025, and what state-level characteristics are associated with military enlistment rates, service selection, and recruit quality? This study documents the geographic landscape of U.S. military accessions during a period of recruiting recovery, filling a gap in the literature by providing a current, empirical description of who enlists and from where in today’s All-Volunteer Force. Drawing on personnel data from the Department of War, the U.S. Census and Bureau of Labor Statistics estimates, and a federal dataset of military installations, I analyze 203,987 new accessions across the Army, Navy, Air Force, and Marine Corps from …

The Making Of An Extremist: How Do We Become Someone Else’S Nightmare?, María Paula Morales

The Confluence

This article explores how ordinary people can be pulled into extremist movements and what psychological forces drive that process. It looks at three perspectives: social identity theory, which explains how group belonging shapes behavior, identity development, which shows how people searching for meaning may find it in extremist causes; and social neuroscience, which connects radicalization to brain activity linked to fear, loyalty, and moral judgement. Together, these approaches show that radicalization is not simply about ideology but about identity, emotion, and belonging. By understanding these dynamics, we can find better ways to prevent extremism and promote healthier, more inclusive communities.

Meeting The Moment With Ai-Employer Informed Education, Brent Terwilliger, John Faraca

Publications

As artificial intelligence transforms aviation, aerospace, and autonomy-related sectors, higher education must adapt to meet evolving workforce demands. This session shares emerging findings from a nationwide study led by Embry-Riddle Aeronautical University, focused on employer perceptions of AI adoption, responsible use, and workforce preparedness in domains including uncrewed systems, space systems, robotics, and advanced air mobility. Based on a structured survey and follow-up interviews, the presentation explores how organizations are using AI tools, from generative platforms to enterprise systems, and defining effective and inappropriate use in operational contexts. Participants will gain insight into critical concerns (e.g., data privacy, compliance, security, …

Foreign Direct Investment And Economic Growth: Assessing Mediation Role Of Financial Development.., Adam Salehe Kizigha, Ellinami John Minja, Neema Robert Towo

Business Management Review

This study examines the mediating role of financial development in the relationship between foreign direct investment (FDI) and economic growth in low financial development (LFD) economies within the SADC region over the period 1991–2020. Using panel data techniques, including fixed effects estimation with Driscoll–Kraay standard errors and an instrumental variable approach, the analysis captures both the direct and indirect channels through which FDI influences economic growth. The findings indicate that, FDI exerts a positive and statistically significant direct effect on economic growth. More importantly, the results reveal a positive indirect (suppression) effect, whereby FDI mitigates the adverse impact of weak …

Climate Policy Uncertainty And Housing Prices: Analyzing Bidirectional Transmission Across U.S. Metropolitan Areas, Sourav Batabyal, Alper Gormus

Finance and Economics

This study examines the relationship between climate policy uncertainty (CPU) and residential housing prices across U.S. metropolitan areas using the U.S. CPU index developed by Gavriilidis in 2021 and monthly S&P CoreLogic Case-Shiller Home Price Indices, covering January 1991 to May 2024. Employing a Fourier-augmented Toda–Yamamoto causality framework that accounts for both abrupt and gradual structural breaks, we document significant CPU → housing prices transmission in multiple metropolitan markets, with bidirectional transmission dynamics emerging in Los Angeles, New York, San Diego, and San Francisco, as well as at the U.S. national level. The results reveal substantial spatial heterogeneity across various …

Teacher Shortages In Arkansas Rural School Districts: Employed Teacher’S Perceptions Of The Impact On Their Effectiveness, Carloss Guess

ATU Theses and Dissertations 2021 - Present

ABSTRACT

TEACHER SHORTAGES IN ARKANSAS RURAL SCHOOL DISTRICTS: EMPLOYED TEACHERS’ PERCEPTIONS OF THE IMPACT

ON THEIR EFFECTIVENESS

Carloss Guess

Teacher shortages in rural school districts remain a persistent challenge that affects instructional quality, teacher workload, and professional sustainability. The purpose of this qualitative phenomenological study was to explore how teachers in rural Arkansas perceive the impact of staffing shortages on their instructional roles, workload, and professional well-being. Data were collected through semi-structured interviews with 10 K–12 teachers representing elementary, middle, and high schools and across varying career stages. Interview transcripts were analyzed using an inductive qualitative approach and the constant …

Development Of A Putting Green Manufacturing Process, Jose Andres Cepeda Santiago

Honors Theses

Our Capstone project investigates the end-to-end design, development, and production of a 6‑foot long portable putting green marketed for individuals seeking a high quality, competitively priced golf product for home or office use. The capstone project examines the full lifecycle of product creation applying manufacturing principles learned through the center of manufacturing’s coursework. From the initial concept through engineering design, market research, prototyping, manufacturing optimization, and final production the project emphasizes cross‑functional collaboration across engineering, business, and accountancy majors. Methods used to gather data included marketing surveys, CAD drawings, time studies during production runs, value stream mapping, and controlled documentation …

Small Businesses: A Comprehensive Investigation Into Data Quality's Impact On Security, Privacy, And Governance, Deveeshree Nayak

Theses and Dissertations

This dissertation investigates the extent to which deficiencies in data quality, specifically accuracy, completeness, consistency, timeliness, validity, and uniqueness, undermine data security, privacy compliance, and governance effectiveness in small businesses (fewer than 200 employees and annual revenues under $10 million) in Washington State. Although data are increasingly viewed as a strategic asset, empirical research on how poor data quality amplifies cyber risks and regulatory exposure in resource-constrained environments remains limited. A convergent mixed-methods design was employed. A purposive survey captured practitioner perceptions from nine small-business professionals regarding the impact of data quality on security (CIA triad), privacy (accuracy and transparency …

Final Practicum Thesis And Portfolio From Accy 421: Professional Development Reviewing The Economic Effects Of Maha Initiatives On Conagra Brands Financial Statements And Studies On Business Professionals, Everett B. Heuer

Honors Theses

The purpose of this paper is to investigate the potential legislative changes brought about by Robert F Kennedy Jr. and the “Make America Healthy Again” campaign to uncover possible financial effects to Conagra Brands’ next fiscal year. This was achieved through research on RFK’s opinions on American food culture from sources such as interviews and Senate confirmation hearings. Findings included disapproval of seed oils and artificial food dyes that could affect Conagra Brands’ subsidiaries. After reviewing Conagra Brands’ 10k for the previous fiscal year as well as mission statements and core values, the team developed multiple plans for Conagra Brands …

Examining Data Quality Management Practices In Light Of The Adoption Of Llms And Genai: Closing The Gap Between Iq Theory And Iq Practice, Venant Habamungu

Theses and Dissertations

The rapid adoption of Generative Artificial Intelligence (GenAI) and Large Language Models (LLMs) has intensified longstanding data quality concerns while exposing important gaps in current Data Quality Management (DQM) practice. This dissertation examines whether widely used DQM frameworks sufficiently address semantic data quality dimensions that are critical for trustworthy GenAI and LLM applications. Guided by Information Quality (IQ) theory, particularly the Wang and Strong conceptualization of data quality, the study evaluates selected DQM frameworks used in practice to determine the extent to which they emphasize semantic dimensions such as accuracy, value-added, relevancy, objectivity, reputation, believability, security, and appropriate amount of …

Dissecting The Connection Between Technological Advancement And Environmental Justice Through An International Perspective, Benson H. Le

Honors Theses

This thesis dissects the connection between technological advancement and environmental justice through an international perspective. With modern-day technologies advancing by the day, the implications of these technologies on our environment have been rising as well. This thesis looks to dissect the connection between these two entities, as well as view this connection through an international lens. Countries around the world view this connection very differently, and the way these technologies are implemented within the environment is drastically different based on different international views. This thesis aims to answer the questions about this phenomenon. How do countries around the world view …

The Price To Rent Ratio As An Indicator For Valuation In The U.S. Real Estate Market, Timothy C. Mahaffey

Honors Theses

This thesis investigates the usefulness of the price-to-rent ratio as a primary indicator of housing market valuation within fifteen Metropolitan Statistical Areas that have universities (MSAs). While traditional economic theory suggests that housing prices and rents maintain a stable long-run relationship, recent market volatility has challenged the reliability of this metric. This study utilizes a localized, trend-based analysis to determine the extent to which deviations in the price-to-rent ratio signal genuine market overvaluation or undervaluation.

The empirical results demonstrate a high degree of correlation between ratio deviations and home value trajectories. During the 2021–2022 period, all 15 analyzed cities experienced …

Beyond The Numbers: A Patterson School Of Accountancy Practicum, Olivia R. Mardis

Honors Theses

This practicum comprises six case studies that explore a range of accounting topics. While each case stands independently, the work collectively emphasizes the interpretation of financial information. Although financial statements may appear to some as a series of abstract figures, accountants are trained to understand and apply the “language of business,” transforming numerical data into meaningful insights that inform decision-making.

The first case provides an objective analysis of a company’s Form 10-K, focusing on interpreting financial statements and using that interpretation to evaluate performance and guide decisions. The second case examines the Corporate Transparency Act, analyzing its intended purpose, potential …