Digital Commons Network^™

The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Investigating The Market Dynamics Of Aeroponically Cultivated Products With Delay, Pulak Kundu, Uzzwal Kumar Mallick

Mathematical Modelling and Numerical Simulation with Applications

Aeroponically grown potatoes offer higher yields and year-round production but often face delayed market entry due to high setup costs, technical barriers, and logistical challenges. A delay-based mathematical model has been newly proposed in this study to analyze the dynamics of demand, supply, and pricing for aeroponically grown products. The model’s existence, stability, and sensitivity have been investigated analytically, and numerical simulations have been carried out using the Runge-Kutta 4th order method with the dde23 solver. Findings reveal that market stability is maintained when delays are below seven years, but delays beyond this threshold lead to persistent fluctuations in price, …

The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi

Muthanna Journal of Administrative and Economics Sciences

This research investigates the effect of media convergence on AIS in SMEs in Iraq during emergencies. The adopted research methodology was quantitative in nature in which 301 accountants participated in the study, and the phenomenon was measured using partial least squares structural equation modelling (SEM-PLS). The findings reveal the net benefits of decision-making and demonstrate how useful they are for Iraqi SMEs to consider while making decisions based on the factors like civil strife and the COVID-19 outbreak. This research contributes to the literature by analysing the MCI according to the hypothetical model in the context of Iraqi SMEs and …

New Alternative Minimum Tax, W. E. Seago

Tax Adviser

No abstract provided.

Washington Report: Questions And Answers On Tax Administration (Part I), Kenneth F. Thomas, Roger L. Miller

Tax Adviser

No abstract provided.

Tax Planning For Educational Benefits, Joseph L. Boyd, Charles H. Calhoun

Tax Adviser

No abstract provided.

Industries, Self-Rated Health, And Status Characteristics: An Exploration Of Health In Industries At The Intersection Of Race/Ethnicity, Gender, And Disability, Emmanuel Legarreta

Dissertations and Theses

While industries, occupations, and health outcomes have been widely studied, research has neglected self-rated health (SRH) and the intersectionality of different status characteristics in various industries. Using an IPUMS version of the Current Population Survey, this study explores the possible relationships between industries and SRH. More specifically, it seeks to find if workers' disability status, racial minority status, or gender moderates (i.e., differentiates) the relationship between their industry and SRH. Findings show that certain industries are significant predictors of SRH, and that women with disabilities working in Mining and Construction, and Business and Repair Service have significantly worse SRH than …

Chacahoula 2025, Volume 92, Alayna Pellegrin

Chacahoula

The 2025 issue of Chacahoula includes December 2024 and May 2025 graduating classes, as well as stunning photography student life on the banks of Bayou Desiard. With features covering students, faculty, and staff, this year's time capsule preserves an academic year in the life of the University of Louisiana at Monroe.

Assessing The Sustainable Circular Fashion Supply Chain As A Model For Achieving Economic Growth In The Global Market, Andrew P. Burnstine, Raouf Ghattas

Faculty and Staff Publications & Presentations

The fashion industry faces a critical sustainability crisis, contributing up to 10% of global carbon emissions and generating 92 million tons of textile waste annually. The study highlights the complex interplay of material flows, business models, power structures, and cultural mindsets, presenting a multi-scaled framework for advancing cleaner production and circularity in one of the world’s most resource-intensive sectors. This study proposes a transformative model for circular bioeconomy in fashion, integrating systems-change theory, degrowth economics, and emotional durability. Through case studies, including Patagonia, Eileen Fisher, and EU policy frameworks, the paper demonstrates how circular strategies can reduce waste, extend product …

Financial Inducements In Gambling Marketing: An Information Disclosure Proposal To Inform Gamblers Of Their True Economic Value, Philip Newall, Dominic Cortis, Jamie Torrance

UNLV Gaming Research & Review Journal

Financial inducements such as free bets are frequently-used gambling marketing offers which temporarily improve a gambler’s usual pattern of risk and potential return. Previous research has shown that there are up to 15 distinct types of financial inducements in common use, and that gamblers frequently misunderstand inducements’ play-through requirements and other complex terms and conditions. The Australian government has therefore recently banned play-through requirements for inducements shown to new customers, and the Great British regulator the Gambling Commission has recently announced a maximum play-through requirement of 10 times. The present work describes an alternative and yet potentially complementary approach based …

Factors Influencing The Use Of Gis-Enabled Public E-Participation For Municipal Solid Waste Management, Irene Arinaitwe, Agnes Nakakawa, Gilbert Maiga

The African Journal of Information Systems

Due to rapid global population growth and urbanization, approximately two billion metric tons of waste are generated annually. Municipal solid waste management has become a critical function for urban authorities. However, many urban authorities in low- and middle-income economies cannot provide efficient municipal solid waste management services because of suboptimal stakeholder participation in governance processes and inadequate information exchange. Therefore, this study sought to determine factors that influence the implementation of GIS-enabled public e-participation using Enhanced Adaptive Structuration Theory. A descriptive field study was conducted among staff of municipal authorities and residents in Uganda’s Kampala Metropolitan Area. Data were analyzed …

A Multicriteria Model For Assessing Item Importance And Risk Using Operational Data From Military Supply Chains, Manuel D. Rossetti, Juliana Bright, Andrew Freeman, Anna Lee, Anthony Parrish

Industrial Engineering Faculty Publications and Presentations

This paper is motivated by the need to assess the risk profiles associated with the substantial number of items within military supply chains. The scale of supply chain management processes creates difficulties in both the complexity of the analysis and in performing risk assessments that are based on the manual (human analyst) assessment methods. Thus, analysts require methods that can be automated and that can incorporate on-going operational data on a regular basis. Design/methodology/approach

The approach taken to address the identification of supply chain risk within an operational setting is based on aspects of multiobjective decision analysis (MODA). The approach …

Conference Presentation: 'Ai Disruptions In Higher Education', Cristo Leon Ph.D., James Lipuma Ph.D., Maximus Rafla

STEM for Success Resources

Power Point presentation

The Impact Of Public Relations Strategies On The Effectiveness Of Epidemic Management In Jordan: A Case Study Of Covid-19, Hazem Jamil Al-Rahahleh

Middle East Journal of Communication Studies

This study aimed to explore the impact of public relations strategies on the effectiveness of epidemic management in Jordan, using the COVID-19 pandemic as a case study. The study employed the descriptive-analytical method, which is based on the systematic description and interpretation of social and media phenomena. The findings revealed that public relations play a pivotal strategic role in managing health crises by building public trust, preparing communication plans, and formulating awareness messages in coordination with relevant authorities. The study recommended the need to enhance the training of public relations personnel in managing communication during health crises, to continue diversifying …

Experiential Learning: Innovative Approaches To Post-Secondary Cybersecurity Education, Brendan Bertone, Paul Wagner, Joshua Pauli

Journal of Cybersecurity Education, Research and Practice

The cybersecurity profession continues to face a significant shortfall of qualified professionals despite steady growth in degree programs. Employers consistently cite experience as the main barrier for entry-level cybersecurity hires. This paper argues that clinic-based experiential learning offers a scalable solution to that preparation gap. A systematic literature review spanning academic and professional literature was conducted to examine: (1) barriers to entry for aspiring cybersecurity professionals; (2) the effectiveness of experiential learning compared to traditional instruction; and (3) the viability and scalability of cybersecurity clinics. Screening emphasized workforce development, experiential pedagogy, and alignment with the NICE Cybersecurity Workforce Framework. Findings …

Measuring Return And Volatility Interactions Across Gcc Equity Indices And Cryptocurrencies, Yasmin Sudan

Theses and Dissertations

This research is examining how volatility travels between major cryptocurrencies and Gulf stock markets. Using daily data for six GCC equity indices (ADX, BAX, DFMGI, KSE, QE, TASI) and five leading cryptocurrencies (Bitcoin, Ethereum, XRP, Dash, Monero) from 2017–2022. Our methodology contains a three-step framework consists of a univariate Garch (1,1) to assess the volatility of each asset. A bivariant BEKK Garch to measure shocks transmission and volatility transmission from cryptocurrencies to Gulf stock market. The last step is using the DCC Garch model to model the time varying correlation. We also split the sample before and after January 2020 …

Volkswagen And The Volksprodukte: The Failed Revolution In Production And Consumption In The Third Reich, Stuart Bailey

The Ozark Historical Review

Volksprodukte, with its utilization of consumption as a societal bond, was a crucial aspect for creating class harmony in Hitler's National Socialism. This paper discusses the influence of Henry Ford's manufacturing processes in supporting societal cohesion and their application to Volkswagen manufacture and the greater societal implications.

Optimizing Ai Strategies In E-Commerce Customer Service: An Agent-Based Simulation, Yali Zhang, Zhenbin Ding, Jun Sun, Xingfang Zhao, Xu Hu, Zhaojun Yang

Information Systems Faculty Publications

The growing integration of chatbots in e-commerce customer service presents opportunities and challenges for online retailers in shaping effective artificial intelligence (AI) strategies. This study evaluates human-only, AI-only, and human–AI collaboration strategies using an agent-based simulation model across varying levels of task complexity, service volume, and product margin. Results show that the AI-only strategy excels in low-volume, simple tasks due to its cost-effectiveness, while the human–AI collaboration strategy proves superior in managing high-volume or complex inquiries by scaling human involvement to meet demand. For high-margin products, this collaborative approach delivers the best service, whereas the AI-only strategy is optimal for …

College Of Science, Technology, And Health Welcomes New Faculty For 2025, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Information Security Awareness And Behavior Of Smartphone Users In The Ibadan Metropolis, Nigeria, Funmilola Olubunmi Omotayo

Journal of Cybersecurity Education, Research and Practice

Today, there is a rapid increase in the number of people using the Internet via smartphones and relying on them for most of their daily activities. Consequently, smartphones are becoming the target of criminals for atrocious purposes. This study investigated the information security awareness and behavior of smartphone users in the Ibadan metropolis, Nigeria. The study adopted a descriptive survey design. Data was collected with a questionnaire from 400 respondents who were conveniently selected. Findings revealed that most smartphone users knew about the smartphone security features available on their phones. However, most also engaged in behaviors that threatened their information …

Fun! Friends! Famous People! Why Fans Attend Anime Conventions, Billy Tringali, Maria Alberto, Jeremiah Martinez

Proceedings from the Document Academy

In 2021 during the global Covid-19 lockdowns, Billy and Maria ran an IRB-exempted online survey, looking to hear from fans who attend anime conventions. Conventions had been shut down as non-essential services that drew large crowds, and we hoped to capture a screenshot of this moment, to better learn from it in the future. And the resulting data collection went quite well – we were able to partner with a major anime organization to share the survey, and our 1000+ respondents had a lot to say about the conventions they were missing during lockdowns.

Ultimately, we found a significant emphasis …

Multigenerational Caregiving And Its Effect On Human Capital: Insights From A Human Resource Development Perspective, Rob E. Carpenter, Brandy Dial

Human Resource Development Faculty Publications and Presentations

A multigenerational caregiving crisis is emerging at the interface of family and work, and human resource development (HRD) should pay attention. This perspective considers the impact of multigenerational caregiving-induced responsibilities on human capital frameworks, and their implications for HRD. We believe traditional models often neglect the unique challenges multigenerational caregivers face—such as stress, absenteeism, and constrained opportunities for self-development—which contribute to the erosion of human capital. This paper uses quantitative models to show that multigenerational caregiving is a critical driver of human capital depreciation. Integrating multigenerational caregivers into human capital discourse foregrounds the need for adaptive HRD strategies. These strategies …

Liberal Arts: Value From A Business Perspective, Ed Rust

Kinder Brothers Distinguished Business Speaker Series

Thanks to the generosity of Garry '55 and Jack '50 Kinder, we are proud to welcome our inaugural speaker: Ed Rust ’72, an IWU alum, former CEO of State Farm, and IWU Board of Trustee member, presenting "Liberal Arts: Value from a Business Perspective."

This event was held in the Young Main Lounge, Memorial Center, on September 23, 2025 and was preceded by Mayor Dan Brady presenting IWU President Zenger with a resolution marking September 23 as "Illinois Wesleyan Day" in honor of our 175th anniversary.

For more information, please see "Rust '72 Champions Liberal Arts as Essential for Business …

Enclothe: Oer Implementation And Evaluation For A Fashion Show Theory And Production Course, Christine Rickabaugh, Sarah West Hixson

University Libraries Faculty Publications and Presentations

The ENCLOTHE Open Educational Resource (OER) textbook was developed and implemented for a Fashion Show Theory and Production course at a Mid-Southern University in the United States. This case study examines the effectiveness of this specialized OER in addressing the unique needs of an upper-division capstone fashion course. The textbook, designed to replace a costly industry-focused resource, offers interactive modules, video clips, and assignments compatible with learning management systems. Using the Technology Acceptance Model (TAM), the study evaluated students' perceptions of the textbook's usefulness and ease of use across time points during the semester. Student data revealed consistently high TAM …

Trends And Predictive Modeling Of Real Estate Prices In Major Saudi Arabia Cities, Meshal S. Aldahas

Theses and Dissertations

his research examines historical trends and explanatory modeling of real estate prices in major Saudi cities, with a focus on Riyadh, Jeddah, and Dammam. Using a mixed-methods approach, the study integrates quantitative data from 2010–2023, including housing and macroeconomic indicators, with qualitative insights drawn from over 320 survey responses that captured consumer sentiment on affordability, job security, and housing policies. A combination of descriptive statistics, ARIMA and Exponential Smoothing techniques was applied to detect long-term patterns, seasonal variations, and market shocks. Predictive modeling was conducted using Linear Regression, Decision Trees, and Neural Networks, with results showing that job security consistently …

Managing Rumors On Electronic Interaction Platforms: How Management Responses Affect Investor Reaction, Runyu Wang, Zili Zhang, Keng Siau, Ziqiong Zhang

Research Collection School Of Computing and Information Systems

This study investigates how listed firms respond to investors’ rumor-related inquiries and examines the impact of these responses on investor reactions, as indicated by subsequent daily abnormal stock returns (ARs). Using a unique dataset of question-and-answer (Q&A) interactions from China’s major e-interaction platforms, established by the stock exchanges, our study provides insights into regulated firm-investor communications in a structured Q&A setting. Unlike informal social media channels, these platforms enable official responses from firm representatives, typically board secretaries, under direct regulatory oversight. By analyzing rumor-related Q&A pairs with regression models and several robustness checks, we find that firms can benefit from …

2025 September, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for September of 2025.

Optimal Abort Policy For Mission-Critical Systems Under Imperfect Condition Monitoring, Qiuzhuang Sun, Jiawen Hu, Zhi-Sheng Ye

Research Collection College of Integrative Studies

Although most on-demand mission-critical systems are engineered to be reliable to support critical tasks, occasional failures may still occur during missions. To increase system survivability, a common practice is to abort the mission before an imminent failure. We consider optimal mission abort for a system whose deterioration follows a general three-state (normal, defective, failed) semi-Markov chain. The failure is assumed self-revealed, whereas the healthy and defective states have to be inferred from imperfect condition-monitoring data. Because of the non-Markovian process dynamics, optimal mission abort for this partially observable system is an intractable stopping problem. For a tractable solution, we introduce …

Impacts Of Climate Disruption On Mobility Aircraft Performance In The Pacaf Region, Hannah M. Dauterman

Theses and Dissertations

This thesis investigates the projected impacts of climate disruption on the performance and fuel management of the C-17 Globemaster III, a critical mobility aircraft in the Pacific Air Forces (PACAF) region. As rising global temperatures reduce air density, the performance of aircraft is compromised, resulting in increased fuel consumption, as well as the potential for extended runway requirements and diminished cargo capacity. Using climate projection data from Coupled Model Intercomparison Project Phase 6 (CMIP6), this research analyzes future air temperature trends and their implications for C-17 fuel consumption. Results suggest that by 2049, the U.S. Air Force may incur an …

Automation Of Lcmc Logistics Processes: A Delphi Approach, Kline M. Alt

Theses and Dissertations

As the U.S. Air Force confronts growing complexity in system acquisition, the implementation of digital models in system design and logistics process management allows the incorporation of digital tools and the possibility for automation of portions of logistics processes. This thesis investigates where these technologies can be most effectively integrated within the Air Force Life Cycle Management Center logistics enterprise (AFLCMC). Using a three round Delphi study, AFLCMC logistics subject matter expert (SME) opinions were solicited from program-level senior logisticians, program managers to identify high-need areas, key success factors, and potential barriers to adoption. Quantitative consensus from Likert-scale and ordinal …