Digital Commons Network^™

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Data Cleaning With Excel, Rubab Shahzad

Day Family Research Lab Workshop Series

This workshop will delve into the importance of cleaning research data and why clean data is an important part of the larger research data lifecycle. This session will also provide an overview of data cleaning and preprocessing using Microsoft Excel including a hands-on demonstration.

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Social Media Marketing And Business Performance Of Small And Medium Fashion Enterprises In Tanzania: The Moderating Role Of Social Media Strategic Capabilities, Pamela Kishimbo, Juma James Masele, Dev Jani

Business Management Review

This study examines the influence of social media marketing (SMM) on the business performance of small and medium fashion enterprises (SMFEs) in Tanzania, with social media strategic capabilities (SMSCs) as a moderating variable in this relationship. The study is grounded in the Uses and Gratification Theory (UGT) and Resource-Based View (RBV). The study used a cross-sectional survey design, collecting data from 397 SMFEs through structured questionnaires. Data were analysed using descriptive statistics and structural equation modelling (SEM). The findings revealed a significant positive relationship between SMM and the business performance of SMFEs in Tanzania. Furthermore, the findings show that SMSCs …

Software-Defined Networking Powered By Ai-Driven Anomaly Detection, Dina Moloja, Vusumuzi Malele Prof

Journal of Cybersecurity Education, Research and Practice

Software Defined Networking (SDN) revolutionizes network control by separating the control plane from the data plane. Although the latter improves SDN agility and scalability, it creates a security hole, particularly in a central control plane, leading to SDN environments becoming high-profile targets for advanced cybersecurity threats. Due to static and signature-based point-in-time behavior, traditional security methods are unable to keep up with modern attacks that are an anomaly to SDNs. Artificial Intelligence (AI) with its different applications and techniques, has the capability of detecting SDN cyber threats’ anomalies. This paper presents the results of a literature scoping exercise that used …

From The Editors, Rully Karim Dr.

Journal of Project Management & Construction

The Journal of Project Management and Construction (JPMC) is a peer-reviewed publication dedicated to advancing the field of project management and construction, grounded in the principles outlined in the PMBOK 6th Edition. Our focus encompasses the ten knowledge areas essential to successful project management: Integration, Scope, Schedule, Cost, Quality, Resource, Communications, Risk, Procurement, and Stakeholder Management.

JPMC publishes original research papers written in English that provide deeper insights into these knowledge areas and contribute to the development of best practices in project management and construction. Submissions may include theoretical analyses, computational models, experimental observations, or a combination of both theoretical …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Localized Nuclear Utility For Erau Environmental Improvement, Timothy Schroeder, Jacob Blanton, Christopher Anderson

Sustainability Conference

The reliance of Embry Riddle Aeronautical University (ERAU) on energy supplied by Florida Power & Light (FPL), which currently draws large amounts of power from fossil fuel sources, is continuously suboptimal both environmentally and financially. This study proposes assessing the feasibility of deploying a campus scale nuclear reactor tailored to ERAU’s power consumption profile. This serves as a path toward reducing greenhouse gas emissions and limiting dependence on external fossil fuel generation. The methods used are primarily literature review(s), and numerical analysis on comparable use cases. The literature reviews focused on design theory and yield of nuclear reactors on a …

Building Resilience Against Coastal Climate Risks, San Diego Regional Climate Collaborative, Brenda Castruita, Marius Van Dongen, Brandi Upshaw

San Diego Regional Climate Collaborative

The South Carlsbad Climate Adaptation Project (Project) is an initiative led by the City of Carlsbad (City) designed to address the growing risks of coastal erosion and sea level rise within the city. The Project focuses on a one mile segment of South Carlsbad Boulevard that runs directly along the coast and has experienced decades of coastal erosion, shoreline retreat, and recurring flooding–all of which are expected to intensify due to climate change. In an effort to protect critical infrastructure, natural resources, and public safety, the City has been evaluating the long-term viability of the current roadway and exploring various …

Systematic Review Of Elementary Cybersecurity Education: Curriculum, Pedagogy, And Barriers, Na Liu, Siyu Long, Florence Martin

Journal of Cybersecurity Education, Research and Practice

Abstract -As children increasingly engage with digital platforms, the need for effective cybersecurity education has become urgent. This systematic review synthesizes 81 studies published between 2017 and 2024 to examine global curricula research focus and topics, pedagogical approaches and assessment methods, and key challenges in elementary cybersecurity education. The findings reveal six major thematic categories: student awareness, parental mediation, teacher engagement, curriculum design, community and policy support, and pedagogical innovation. Among instructional strategies, game-based learning and narrative storytelling emerge as the most frequently explored. Despite this growth, major gaps remain in curriculum consistency, teacher preparation, assessment rigor, and stakeholder coordination. …

Experts’ Validation Of The Fundamental Cybersecurity Competency Index (Fcci) Using A Commercial Cyber Range Through Human-Generative Artificial Intelligence (Genai) Teaming, Dariusz Witko, Yair Levy, Catherine Neubauer, Greg Simco, Laurie P. Dringus, Melissa Carlton

Journal of Cybersecurity Education, Research and Practice

The increasing volume of cyber threats, combined with a critical shortage of skilled professionals and rising burnout among practitioners, highlights the urgent need for innovative solutions in cybersecurity operations. Generative Artificial Intelligence (GenAI) offers promising potential to augment human analysts in cybersecurity, but its integration requires rigorous validation of the fundamental competencies that enable effective collaboration of human-GenAI teams. This research study employed a mixed-methods research project designed to evaluate human-GenAI teams, emphasizing the role of expert consensus in shaping the experimental assessment of the Fundamental Cybersecurity Competency Index (FCCI) in a commercial cyber range. We engaged 20 Subject Matter …

Security And Privacy Of Wearable And Implantable Medical Devices: A Course-Based Approach To Medical Device Cybersecurity Education, Michelle M. Ramim

Journal of Cybersecurity Education, Research and Practice

As wearable and implantable medical devices become integral to remote patient monitoring and precision medicine, the associated cybersecurity and privacy risks demand urgent attention. These devices are increasingly targeted by cyberattacks, potentially endangering patient safety and data integrity. To address this, we developed an experiential learning course titled Security and Privacy of Wearable and Implantable Medical Devices, designed for advanced undergraduate and graduate students in health and medical fields. The course immerses students in real-world challenges through lectures, labs, and project-based learning, leveraging wearable devices such as FitBit^TM to analyze and interpret real-time personal health data. The curriculum …

The Tax Adviser, Volume 2, Number 11, November 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Use Of The “T Account” Method By The Irs In Reconstruction Of Income, Earl F. Davis, Frank E. Simms

Tax Adviser

No abstract provided.

Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean

Tax Adviser

No abstract provided.

Reverse Auction As Purchasing Tool: Literature Review And Research Agenda, Jaroslav Urminsky, Marketa Zajarosova

European Management Studies

Purpose: The study aims to organize and analyse the fragmented knowledge base on reverse auctions that has emerged across multiple disciplines due to global digitization. It seeks to identify key research themes, methodologies, and trends in both private and public sector applications.

Design/methodology/approach: A systematic literature review was conducted covering two decades of research indexed in the Web of Science and Scopus databases. Hundreds of articles addressing diverse aspects of reverse auctions were examined and categorized through network and content analysis to uncover thematic clusters and methodological tendencies.

Findings: The analysis indicates a growing academic interest in reverse …

Global Standards And Local Ambitions Across Green Taxonomies: Climate Change Mitigation From The European Union To South Africa, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Ifigeneia Paliampelou, Anh Vu, Dariusz Wojcik

Research Collection College of Integrative Studies

Country-level green finance taxonomy standards have emerged to provide clarity on environmentally-sustainable economic activities to attract investment, protect financial services consumers, and counteract greenwashing. This paper adopts the Global Production and Financial Network (GPFN) approach and analyses factors affecting the climate change mitigation ambition level of the South African Green Finance Taxonomy (RSA GFT) in comparison with the EU taxonomy, which served as a model for South Africa's (RSA) regulators. It accounts for (i) the interplay between EU’s and RSA’s production and financial networks, and (ii) RSA’s willingness to attract European funding for sustainable development. We find that EU private …

The Resource Characteristics Of Small And Medium-Sized Enterprises (Smes) And The Impact Of Platform Participation On Business Performance, Xue Tan

Dissertations and Theses Collection (Open Access)

Against the backdrop of deeply integrated digital and platform economies, the resource characteristics of small and medium-sized enterprises (SMEs) and platform participation’s impact on business performance have emerged as key interdisciplinary research focuses between strategic management and digital economy studies. Building upon the resource-based view (RBV) and dynamic capabilities theory (DCT), the study establishes a theoretical framework of “resource characteristics-platform participation-business performance.” It systematically examines the relationships and moderating mechanisms among SMEs’ resource endowment, platform embedding strategies, and performance outcomes.

The study adopts a mixed-method design, combining quantitative analysis with qualitative case studies. Using valid samples of 333 Chinese SMEs, …

Exploring Career Development Through Situated Learning Experiences Of Highly Skilled Business Postgraduate Migrants, Rasidat Adedayo Adeniji Oseni

Doctoral

This study investigates the career development journey of highly skilled Nigerian, Ghanaian, Kenyan and Tanzanian business postgraduate migrants in Ireland, focusing on the interplay among learning experiences, systemic barriers, and career shocks. Drawing on Social Cognitive Career Theory (SCCT), Situated Learning Theory (SLT), and Career Shock (CS), the study examines how self-efficacy develops through participation in Communities of Practice (CoPs) and how resilience enables skilled migrants to overcome shocks as they progress from education to employment in a Global South to Global North context. It further explores the transfer of knowledge acquired in Ireland to the migrants’ home countries. The …

Adaptive Vs. Traditional Learning: Long-Term Knowledge Retention -A Literature Review, Amal Altalhi, Chaitali Bonke, Khaled Alblowi

Information Systems Faculty Publications

Adaptive learning, a personalized educational approach, has appeared as a substitute paradigm to conventional teaching methodologies. Opposed to instruction-based learning, adaptive learning prepares learning content in a way that corresponds to individual learner needs, increasing engagement and knowledge retention. The present study has been conducted to review the literature to evaluate the influence of adaptive learning systems on long-term knowledge retention as compared to their traditional counterparts. Real-time feedback, spaced repetition, and scaffolded content can reduce cognitive load and enhance the learning experience, as they are considered highly effective tools. Several studies have shown that retention improves through the use …

How Behavioral Science Can Improve The Return On Ai Investments, David De Cremer, Shane Schweitzer, Jack Mcguire, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Many AI projects fail because leaders treat adoption as a tech purchase instead of a behavioral change problem. People resist tools that disrupt routines, overreact to visible AI errors, and prefer familiar human judgment. As a result, even good systems fail to gain purchase. Leaders can address this problem by applying “Behavioral Human-Centered AI” across the AI adoption cycle. In the design phrase, companies should co-design with diverse users, add purposeful friction where it improves scrutiny, require beta tests with subgroup results and behavioral input. During adoption, they should frame AI as an augmenter, disclose limits and safeguards, use explainability …

Does Generative Ai Facilitate Investor Trading? Early Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to provide early evidence on whether investors rely on generative artificial intelligence (GenAI) to perform professional tasks and the associated impact on stock price informativeness. We document a significant decline in stock trading volume during ChatGPT outages. The effect is stronger for firms with corporate news released immediately before or during the outages and for firms with higher ownership held by transient institutional investors. We then document declines in short-run price impact and return variance during the outage periods, consistent with reduced informed trading. Lastly, we document a positive effect of GenAI-assisted trading …

Pricing Strategies In Global Channels: Considering The Effects Of Parallel Trade, Yuan-Mao Kao, Yang Yang, Shih-Fen Cheng, Cheng-Hung Wu

Research Collection School Of Computing and Information Systems

Pricing a global product differently across multiple regions is a common but controversial practice. Although price differentiation helps capture unique market characteristics, it also encourages parallel trade, which may affect the overall corporate performance of a global company. We study this problem with a single global business unit (GBU) and multiple local business units (LBUs). The GBU manufactures a product and sets a transfer price for supplying the product to all LBUs, and LBUs decide retail prices for their respective regional markets. Customers can purchase products in any region by comparing LBUs’ prices and other parallel-imported factors, and we construct …

Feasibility Of Onshore Power Supply For Port Electrification : A Business Case For Ports, Atti Abbas Shah

World Maritime University Dissertations

No abstract provided.

A Just Transition For Female Seafarers : Ensuring Gender Equality In The Sustainable Maritime Industry, Danisa Ama Buakah

World Maritime University Dissertations

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Working With The Irs: Irs Guidelines For Retention Of Data Processing Tax Records, Martin B. Roberts

Tax Adviser

No abstract provided.

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

How Fair Workweek Laws Affect Labor Markets: A New York City Case Study, Joseph Pickens, Aaron Sojourner

Employment Research Newsletter

No abstract provided.