Digital Commons Network^™

Quantum Leap: Harnessing Quantum–Ai Synergy For Resilient Supply Chains And Predictive Routing Under Tariff Shocks, Andrew Burnstine, Raouf Ghattas

Faculty and Staff Publications & Presentations

No abstract provided.

The Mediation Of Job Satisfaction And Organizational Commitment On Transformational Leadership And Employee Retention In Business Process Outsourcing Companies In Metro Manila: A Serial Mediation Analysis, Joel Mark Pirote Rodriguez, Jessie F. Sergote, Lourdes Palallos, Nelson R. Garcia

The South East Asian Journal of Management

Research Aims: Few studies have taken into consideration transformational leadership's influence on employee retention via work satisfaction and organisational commitment, despite the fact that it has been demonstrated to positively affect organisationally relevant employee attitudes and performance. This paper fills this gap and looks into the serial mediation of these two variables in the relationship between transformational leadership and retention of employees in BPOs in Metro Manila.

Design/Methodology/Approach: A quantitative serial-mediation design was used, with a sample of 400 purposively selected respondents having at least 6 months of tenure. The PLS-SEM method was used to estimate direct and indirect relationships. …

Relationship Between Knowledge Sharing And Innovative Work Behaviour: The Role Of Flexible Work Arrangement, Thuy Phuong Nguyen, Quoc Trung Pham

The South East Asian Journal of Management

Research Aims: To examine the influence of Knowledge Sharing (KS) on Innovative Work Behaviour (IWB) of employees in the IT industry, as well as the role of Flexible Work Arrangement (FWA) in this relationship.

Design/Methodology/Approach: A survey was conducted gathering responses of employees of IT companies in Ho Chi Minh City. PLS-SEM approach was employed by using the SmartPLS application to analyse the model.

Research Findings: A significant impact of Theory of Planned Behaviour factors, which are Attitudes toward a behaviour, Subjective Norms, and Perceived Behaviour Control on KS Intention was found, leading to a significant relationship with KS Behaviour. …

Working With The Irs: Are Punched Cards And Magnetic Tapes Tax Records? - Irs Says Yes, Martin B. Roberts

Tax Adviser

No abstract provided.

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.

Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Multiple Corporations As A Tax Saving Device: 1913-1969 Tra, Anthony P. Spohr

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs: A Model For A Sound Tax: Cyclical Filing For Individual Income Tax Returns, Charles A. Nickerson, Earl F. Davis

Tax Adviser

No abstract provided.

Lifo: “The Deflator”- A Current Review And Analysis, C. Richard Cox, Carl L. Glassberg

Tax Adviser

No abstract provided.

Estate Planning: Lifetime Gifts In 1976: Planning And Strategy, Daniel S. Goldberg, Roger A. Pies

Tax Adviser

No abstract provided.

Higher Education Cybersecurity: A Vulnerability Assessment Of The U.S. South’S Institutional Websites, Zachary W. Taylor, Vivi Vo

Journal of Cybersecurity Education, Research and Practice

As technology continues to advance, it is critical to understand how higher education institutions protect digital information of their stakeholders including students, faculty, and staff through cybersecurity measures. Although conceptual research has articulated various aspects of cybersecurity, no empirical research has explored the cybersecurity of higher education (.edu) websites through a vulnerability scan of these websites via an open PortScan and analysis. To fill a critical gap in the literature, this study conducted a vulnerability scan and open PortScan and analysis of all higher education websites in three of the lowest-income states in the United States: Louisiana (n=112), Mississippi (n=52), …

14th International Conference On Business, Technology And Innovation 2025, University For Business And Technology - Ubt

UBT International Conference

Welcome to IC – UBT 2025

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make …

Strategic Analysis Of Digital Transformation Capabilities: A Multi-Criteria Decision-Making Evaluation Of Low-Cost Airlines, Mehmet Sahin Durak

International Journal of Aviation, Aeronautics, and Aerospace

This study comparatively assesses the digital transformation capabilities of low-cost carriers (LCCs) operating in Turkey through the lens of dynamic capabilities. Based on a literature review and expert input, a hierarchical set of sensing, seizing and transforming sub-dimensions was defined. Criteria weights were obtained using the Best–Worst Method (BWM), and airline performance was evaluated and ranked with the WASPAS technique. The empirical application—covering Pegasus, SunExpress and Ajet—reveals that digital seizing capabilities (notably strategic digital agility, digital strategy development, and resource prioritization) carry the greatest weight. Pegasus scores highest overall, indicating a more institutionalized and holistic digital transformation approach; SunExpress shows …

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Washington Report: Irs And Aicpa Discuss Tax Administration—1975 (Part Ii: Audit And Compliance Functions), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division. Committee On Tax Administration

Tax Adviser

No abstract provided.

2025 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Jaime Pedigo, Jennifer Smith, Patty Watson, Heather Wohltman, Amanda Wolf

Programs

Each year, Eastern Illinois University proudly recognizes the outstanding achievements of our faculty in research, creativity, and engagement. This collection of accomplishments reflects the dedication of an engaged faculty committed to excellence and the continual pursuit of knowledge. Many of these successes were made possible through meaningful collaboration with our students, who contribute as co-authors, research assistants, and partners in bringing ideas to life. Some of these professional milestones represent years of effort, demonstrating remarkable persistence and determination. We offer our heartfelt congratulations on this wide range of achievements, which bring distinction to our departments, colleges, and the University as …

Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri

Communications of the IIMA

ABSTRACT
The rapid advancement of Artificial Intelligence (AI) is transforming the global workforce, presenting both opportunities and challenges for leadership development, particularly for women. As AI automates routine tasks and redefines skill requirements, there is a growing demand for uniquely human capabilities such as emotional intelligence, creativity, and strategic thinking, qualities that are inherently strong and often highly associated with women. Research indicates that women typically score higher in emotional intelligence, particularly in areas such as empathy and relationship management, which are critical for effective leadership (Goleman, 2020). Furthermore, studies by McKinsey & Company (2022) highlight that gender-diverse leadership teams, …

Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf, Walter O. Yodah, Alice S. Mataruse, Never O. Kangara

Communications of the IIMA

Detecting sarcasm in text remains a critical yet challenging task in natural language processing (NLP). Despite significant advances through deep learning, particularly the use of transformer-based architecture like BERT, sarcasm detection models still face challenges in achieving high accuracy. A major limitation lies in their insufficient incorporation of contextual awareness, including conversational history, social inter- actions, emotional cues, and cultural factors. To address this, this paper proposes the BERT with Meta-Feature Logistic Regression Fusion (BMLRF) model, which in- tegrates sentence-level embeddings from a pre-trained transformer with meta-features capturing social, emotional, and cultural contexts. The model also leverages multi-turn dialogue history …

An Empirical Investigation Into The Effect Of Brain Drain “Japa Syndrome” On Agile Practitioners Developing Healthcare Information Systems Software In Nigeria, Yazidu Buba Salihu, Julian M. Bass, Gloria E. Iyawa

Communications of the IIMA

Within the software engineering context, agile approaches encourage customer collaboration, iterative development, and flexibility. However, the mass exodus of highly skilled professionals, known as the “brain drain” or "Japa Syndrome," has emerged as a significant challenge, especially in Nigeria. This phenomenon has particularly impacted agile software development practitioners by undermining project continuity, knowledge transfer, and team dynamics. This study empirically examines the effect of brain drain, “Japa Syndrome,” on agile practitioners developing healthcare information systems software in Nigeria. It employed a qualitative, multi-method approach to gather empirical data from 13 agile practitioners in Nigeria’s healthcare information systems sector. The study …

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

Upjohn Institute Policy and Research Briefs

No abstract provided.

Impact Of Information Security Awareness Training On Knowledge, Attitude, And Behavior: A K-12 Case Study, Michael S. Robbins, Christopher Robbins

Journal of Cybersecurity Education, Research and Practice

Abstract— Information security breaches remain a serious threat across all sectors, often exploiting human factors rather than technical flaws. This study examines how a structured Information Security Awareness (ISA) training program influences employees’ knowledge of security policies, attitudes towards those policies, and self-reported security behaviors within a K-12 educational environment. A quantitative pre-test/post-test design was employed with 201 staff members (administrators, teachers, and support personnel) in a public school district. Participants completed the Human Aspects of Information Security Questionnaire (HAIS-Q) before and after undergoing an interactive cybersecurity training program. Statistical analysis revealed a significant improvement in information security knowledge, attitudes, …

The Tax Adviser, Volume 4, Number 11, November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Maintaining An Effective Irs Examination Program— A Positive Approach, John F. Hanlon

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 6, June 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

How The Irs Evaluates And Promotes Revenue Agents, Raymond F. Harless

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended February 1973; Author Index—12 Months Ended February 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Every Day Is Selection Day, Richard S. Helstein, Alan R. Bialeck

Tax Adviser

No abstract provided.