Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Business

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 481 - 510 of 18124

Full-Text Articles in Entire DC Network

Umwelt, Sujetos Transindividuales E Intencionalidad Compartida: Cuerpo, Significación Y Socialidad En La Construcción Del Conocimiento, Juan C. González Vidal Dec 2025

Umwelt, Sujetos Transindividuales E Intencionalidad Compartida: Cuerpo, Significación Y Socialidad En La Construcción Del Conocimiento, Juan C. González Vidal

Journal of Roleplaying Studies and STEAM

En este trabajo abordamos, desde el punto de vista semiótico, el vínculo indisoluble que existe entre el cuerpo humano, la significación y la socialidad. Partimos del postulado de que el cuerpo es, desde el nacimiento, una entidad sintiente; luego, una vez adquirida la capacidad de generar procesos semiósicos primarios, empieza a ordenar y a clasificar los estímulos exteriores, hecho en el que se asienta el fundamento de su orientación básica en el entorno. Conforme aumentan sus competencias semiósicas, se incrementan sus capacidades perceptivas y cognitivas que, al ser afirmadas, lo llevan a alcanzar finalmente los más altos grados de socialidad. …


Editorial: Jugar, Narrar, Habitar Mundos: Cuerpos Y Ficciones En La Cultura Contemporánea, Romano Ponce Díaz Dec 2025

Editorial: Jugar, Narrar, Habitar Mundos: Cuerpos Y Ficciones En La Cultura Contemporánea, Romano Ponce Díaz

Journal of Roleplaying Studies and STEAM

En este número del Journal of Roleplaying Studies and STEAM (Vol. 4, núm. 2, Noviembre 2025- abril 2026) buscamos situarnos en ese cruce. En los artículos de investigación que aquí se exponen, se observa cómo los sistemas de juego, los universos narrativos, los performance, la mirada artística y las operaciones cognitivas intervienen en la configuración del concepto de sujeto, paisaje y comunidad. Estos artículos no son meras descripciones de objetos culturales; aquí se enuncian procedimientos metodológicos, contigencias operativas y aplicaciones eminentemente prácticas a campos de conocimientos transdisciplinarios.


Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 4 [2025], Número 2 (Issue 2), Cristo Leon, Romano Ponce-Díaz Phd, Ivan Avila Gonzalez Phd, James Lipuma Dr., Bruce G. Bukiet, Ricardo Victoria-Uribe, Nazario Robles-Bastida, Chris Birmingham, Ximena Diaz Santillan, Edgar Francisco Vázquez Martínez He, Jorge Prieto Terrones, Juan Carlos C. González Vidal S, Edgar Meritano, Laura Magela Garcés Ramírez Dec 2025

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 4 [2025], Número 2 (Issue 2), Cristo Leon, Romano Ponce-Díaz Phd, Ivan Avila Gonzalez Phd, James Lipuma Dr., Bruce G. Bukiet, Ricardo Victoria-Uribe, Nazario Robles-Bastida, Chris Birmingham, Ximena Diaz Santillan, Edgar Francisco Vázquez Martínez He, Jorge Prieto Terrones, Juan Carlos C. González Vidal S, Edgar Meritano, Laura Magela Garcés Ramírez

Journal of Roleplaying Studies and STEAM

En una sesión de juego por medio del registro lingüístico se organiza la escena, se orienta la manera de nombrar las tareas, se distribuyen los roles actanciales, se establecen la expectativas; por lo tanto, se establece una puesta en escena. De tal forma, las prácticas lúdicas y ficcionales se configuran a partir de nuestra mirada del mundo e irremediablemente también reconfiguran esa misma mirada. El ser y el estar en un espacio es la especificidad mediática fundamental de los juegos de rol; dicho de otra manera, en los sistemas de juego de rol dentro de sus universos narrativos, en su …


Digital Zakat And Islamic Fintech: A Bibliometric Analysis Of Global Research Trends And Collaboration Networks (2012–2025), Muhamad Dupi, Fauziyah Adzimatinur Dec 2025

Digital Zakat And Islamic Fintech: A Bibliometric Analysis Of Global Research Trends And Collaboration Networks (2012–2025), Muhamad Dupi, Fauziyah Adzimatinur

Journal Of Middle East and Islamic Studies

This paper examines global research trends, collaborative networks, and prevailing themes in digital zakat and Islamic fintech studies published from 2012 to 2025. We retrieved a total of 194 Scopus-indexed publications using bibliometric methods on September 23, 2025, and analyzed them using VOSviewer version 1.6.20. The analysis set a minimum occurrence threshold of 5 for keywords and a minimum citation threshold of 10 for documents. The results indicate that the number of publications has been steadily rising since 2017, with the most in 2023 (42 documents). Malaysia, Indonesia, and Nigeria were the top contributors, and INCEIF University and the International …


Spotlight, Robert F. Manning Dec 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Choosing A Settlement Option Under A Defined Contribution Plan, W. Eugene Seago, Wayne E. Leininger Dec 2025

Choosing A Settlement Option Under A Defined Contribution Plan, W. Eugene Seago, Wayne E. Leininger

Tax Adviser

No abstract provided.


Research Advances On Foreign Portfolio Investments: A Bibliometric And Thematic Analysis, Ritu Sapra, Dixit Yadav, Kamal Upreti, Nishant Kumar, Rituraj Jain, Akhilesh Tiwari Dec 2025

Research Advances On Foreign Portfolio Investments: A Bibliometric And Thematic Analysis, Ritu Sapra, Dixit Yadav, Kamal Upreti, Nishant Kumar, Rituraj Jain, Akhilesh Tiwari

Markets, Globalization & Development Review

Foreign portfolio investments have been at the center of research in the finance, economics, and international business domains since the early 1990s when developing economies started to relax their capital account and allowed the entry of foreign investments. Over the years, various macroeconomic (country-specific and global), firm-specific, and quality factors have been studied as determinants in relation to these flows, Still, there is no consensus regarding which factor influences more than the others. This paper uses bibliometric analysis to understand the existing literature to build a solid conceptual base in this research topic. For this study, bibliometric data of 731 …


The Impact Of Increasing News Intensity And Number Of Investors On The Relationship Between News Sentiment And Price Movement In The Developing Country: Indonesian Evidence, Zaäfri Ananto Husodo, Muhamad Nagib Alatas Dec 2025

The Impact Of Increasing News Intensity And Number Of Investors On The Relationship Between News Sentiment And Price Movement In The Developing Country: Indonesian Evidence, Zaäfri Ananto Husodo, Muhamad Nagib Alatas

Bulletin of Monetary Economics and Banking

This study examines how news intensity and investor numbers affect the link between news sentiment and equity price movements in Indonesia, using the LQ45 Index. Applying methods such as correlation analysis, CAPM, VAR, Granger causality tests, and rolling correlations, we find that higher news intensity and investor participation strengthen the connection between news sentiment and stock returns while also increasing volatility. The findings suggest that incorporating news sentiment analysis can improve market stability and investment decisions in developing economies.


Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz Dec 2025

Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz

Tax Adviser

No abstract provided.


A Parallel Interval Modeling Framework For Nonlinear Systems: Application To A Modified Duffing Oscillator, Roman Voliansky, Nina Volianska Dec 2025

A Parallel Interval Modeling Framework For Nonlinear Systems: Application To A Modified Duffing Oscillator, Roman Voliansky, Nina Volianska

Northeast Journal of Complex Systems (NEJCS)

The paper presents a mathematical framework for converting nonlinear dynamical systems into parallel forms. This framework replaces the exact system motion equations with interval equations, enabling the representation of nonlinear functions over piecewise linear domains. Such representation enables the description of system motions using linear-like differential equations, which can be analyzed and manipulated using well-known control methods. One such method is eigenvalue analysis, a powerful tool in classical control theory since many techniques rely on the system’s characteristic polynomial and its eigenvalues. We apply this method to define interval system eigenvalues and track their variation during system operation. These eigenvalues …


Fasttree-Guided Genetic Algorithm For Credit Scoring Feature Selection, Rashed Bahlool, Nabil Hewahi Prof., Youssef Harrath Dr. Dec 2025

Fasttree-Guided Genetic Algorithm For Credit Scoring Feature Selection, Rashed Bahlool, Nabil Hewahi Prof., Youssef Harrath Dr.

Research & Publications

Feature selection is pivotal in enhancing the efficiency of credit scoring predictions, where misclassifications are critical because they can result in financial losses for lenders and exclusion of eligible borrowers. While traditional feature selection methods can improve accuracy and class separation, they often struggle to maintain consistent performance aligned with institutional preferences across datasets of varying size and imbalance. This study introduces a FastTree-Guided Genetic Algorithm (FT-GA) that combines gradient-boosted learning with evolutionary optimization to prioritize class separability and minimize falserisk exposure. In contrast to traditional approaches, FT-GA provides fine-grained search guidance by acknowledging that false positives and false negatives …


Environmental, Social, And Governance (Esg) Teaching Resources For Use In Any Accounting Class, Misty Newby Dec 2025

Environmental, Social, And Governance (Esg) Teaching Resources For Use In Any Accounting Class, Misty Newby

Student Scholar Symposium

With current and future Environmental, Social, and Governance (ESG) reporting regulations, industry pressures, and stakeholder expectations, many organizations integrate ESG goals into business strategy. To aid accounting faculty in their goal of preparing students with the knowledge, skills, and abilities to create, review, and audit ESG reports, this flexible, three-part ESG teaching module can be used in whole or in part in any accounting course. This teaching resource provides lecture files (Google Slides), lecture notes, and student assignments and can be scaled up or down to fit the lecture needs. Topics covered in the modules include Sustainability, Climate Change, and …


Innovation In Circular Products For Healthy People, Planet, And Profit, Allison Golata, Misty Newby, Audrey Roberts, Dodd Galbreath Dec 2025

Innovation In Circular Products For Healthy People, Planet, And Profit, Allison Golata, Misty Newby, Audrey Roberts, Dodd Galbreath

Student Scholar Symposium

Innovation in Circular Products for Healthy People, Planet, and Profit In our consumer-driven economy, companies tend to prioritize manufacturing efficiency to keep up with demand. While current practices can create short-term profits, there are financial and non-financial impacts on people, the planet, and profit. Innovation in circular products can create a win-win for businesses and consumers while meeting the needs of today and promoting future success. In this session, we will discuss the impact of current business processes and consumer practices on people, planet, and profit; explore how circular products can create long-term, sustainable value for business by designing products …


Connecting Business Innovation & Climate Impact, San Diego Regional Climate Collaborative, Alexander Pourfard, Aranza Ruvalcaba, Fowzia Farah Dec 2025

Connecting Business Innovation & Climate Impact, San Diego Regional Climate Collaborative, Alexander Pourfard, Aranza Ruvalcaba, Fowzia Farah

San Diego Regional Climate Collaborative

The La Mesa Green Business Network (GBN) is a City-led initiative developed in partnership with the San Diego Regional Green Business Network to advance local climate goals by engaging the business community in practical, measurable sustainability actions. Launched in 2022 as part of La Mesa’s Climate Action Plan, the GBN addresses common barriers faced by small and medium-sized businesses such as limited capacity, resources, and technical expertise by providing free, industry-specific consulting, certification, and public recognition. Through tailored guidance on energy efficiency, water conservation, waste reduction, and transportation practices, the program translates citywide climate objectives into on-the-ground action while delivering …


Object Tracking Based On Quantum Particle Swarm Optimization, Rajesh Misra, Kumar Ray Dec 2025

Object Tracking Based On Quantum Particle Swarm Optimization, Rajesh Misra, Kumar Ray

Journal of Global Awareness

In Computer Vision domain, moving Object Tracking is considered as one of the toughest problems. As there are so many factors associated like illumination of light, noise, occlusion, sudden start and stop of moving object, shading which makes tracking even harder problem not only for dynamic background but also for static background. In this paper we present a new object tracking algorithm based on Dominant points on tracked object using Quantum particle swarm optimization (QPSO) which is a new different version of PSO based on Quantum theory. The novelty in our approach is that it can be successfully applicable in …


Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster Dec 2025

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster

Tax Adviser

No abstract provided.


Yuji Ijiri [Inducted 1989], American Accounting Association Dec 2025

Yuji Ijiri [Inducted 1989], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Oscar Strand Gellein [Inducted 1985], American Accounting Association Dec 2025

Oscar Strand Gellein [Inducted 1985], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Harry Anson Finney [Inducted 1958], American Accounting Association Dec 2025

Harry Anson Finney [Inducted 1958], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Sir Arthur Lowes Dickinson [Iducted 1951], American Accounting Association Dec 2025

Sir Arthur Lowes Dickinson [Iducted 1951], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


William Andrew Paton [Inducted 1950], American Accounting Association Dec 2025

William Andrew Paton [Inducted 1950], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Gerald Albert Feltham [Inducted 2004], American Accounting Association Dec 2025

Gerald Albert Feltham [Inducted 2004], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Joel Stanley Demski [Inducted 2000], American Accounting Association Dec 2025

Joel Stanley Demski [Inducted 2000], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


William Wager Cooper [Inducted 1995], American Accounting Association Dec 2025

William Wager Cooper [Inducted 1995], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Thomas Richard Dyckman [Inducted 2009], American Accounting Association Dec 2025

Thomas Richard Dyckman [Inducted 2009], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Mary Elizabeth Barth [Inducted 2018], American Accounting Association Dec 2025

Mary Elizabeth Barth [Inducted 2018], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Robert Kalb Elliott [Inducted 2023], American Accounting Association Dec 2025

Robert Kalb Elliott [Inducted 2023], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Robert Ernest Verrecchia [Inducted 2022], American Accounting Association Dec 2025

Robert Ernest Verrecchia [Inducted 2022], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 6, June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.