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Aicpa Testifies At Irs Oversight Board Meeting: The American Institute Of Certified Public Accountants Publishes Critical Guidance For Litigation And Business Valuation Specialists, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Design And Production Of A Carbon Fiber Longboard, John R. Beebe, Jacob Williams, Julia Stradinger, Vince Fitchtel, Jordan Cochran

Honors Theses

This thesis contains an overview of the design, prototyping, and manufacturing of a carbon fiber long board. The purpose of this capstone was to create a viable product for the real-world market and then determine how to manufacture it at scale with sustainable financial practices. In order to accomplish this task, engineering, accounting, and manufacturing challenges had to be overcome throughout all stages. The production process involved the carbon fiber layup, baking, water jet cutting, and assembly of the carbon fiber longboard. In order to optimize this process, continuous improvement and lean manufacturing problem solving techniques were applied. After a …

Problems And Risks Within The Agriculture Of Stann Creek, Ethan Bailey

Supply Chain Management Undergraduate Honors Theses

Agriculture is a significant part of the economy of Stann Creek, Belize and faces many challenges. This research presents data from farms in the areas surrounding Dangriga regarding the problems that they have been experiencing and potential risks they may face. The research covers family/individual farms, an agriculture cooperative, commercial farms, agritourism businesses, and Mennonite communities. This research was conducted as part of an internship with the Ministry of Agriculture (MOA) of Belize alongside extension officers of the Stann Creek branch of the MOA.

The data from the internship found that agriculture in Stann Creek dealt with problems regarding availability …

The Long Tail: Business Viability After The Crisis, Emma M. Woo-Ming

Economics Undergraduate Honors Theses

This thesis examines the barriers to business growth and youth development in Dangriga, Belize, within the broader context of post-crisis economic recovery. Despite Belize’s record-breaking tourism arrivals in 2024, Dangriga has not experienced parallel growth, hindered by limited government support, insufficient infrastructure, and gaps in workforce readiness. Through field research, stakeholder interviews, and the development of tailored business strategies, this project identified critical needs in risk assessment, collaboration, and youth engagement. The findings underscore the interconnectedness of politics, culture, and economics in shaping local business ecosystems, and highlight the importance of adaptable, context-specific solutions over the direct application of models …

Unearthing Potential: Impact Investors’ Perspectives On Egypt’S Social Enterprise Market, Yousef Hesham Shoukry

Theses and Dissertations

This thesis examines impact investing in Egypt from the vantage point of the impact investors, revealing that Egypt's constraint is not the availability of capital but its direction, as the absence of legal recognition, coordinated intermediaries, and a shared impact-measurement standard keeps capital out of a market otherwise rich in social enterprise potential. The study employed a constructivist grounded theory approach, drawing on eleven semi-structured interviews with impact fund managers, ecosystem enablers, and public-sector policy advisors operating in or considering Egypt's social enterprise market. Data revealed that practitioners converge on the founding principles of impact investment (combined financial and social …

The Olde Post Inn Tasting Menu 2017, The Olde Post Inn

Menus of the 21st Century

The Olde Post inn was built in the 1800s. It opened as a post office in 1884, grocery & residence. It had a number of owners and was for some time derelict before it was renovated into a restaurant with accommodation in early 1990s. It has been run as a restaurant since and was taken over by Gearoid & Tara Lynch in November 2002. Since then it has gone under further refurbishment and been extended to include two Hampton Conservatories.

To have a complete dining experience, it is not just about the food or wine it is about the whole …

Social Procurement As A Catalyst For Dei In Construction: Some Takeaways For Hrm?, Jennifer Waterhouse, Robyn Keast, Judy Lundy, Martin Loosemore

Research outputs 2022 to 2026

Purpose: Diversity, equity and inclusion (DEI) initiatives aim to foster workplaces where all employees feel valued and can add value. Increasingly, the success of these initiatives is influenced by environments and interactions beyond organisational boundaries, including recent backlash. Despite this, most DEI research remains focused on intra-organisational aspects and human resource management (HRM) activities. The purpose of this paper is to introduce social procurement as a novel and promising framework for advancing DEI in theory and practice through a collaborative, inter-organisational approach that has the potential to overcome institutional barriers and mitigate backlash. Design/methodology/approach: Data were collected through 15 in-depth …

Quantifying Customer Sentiment For Automobile Brand Perception Analysis Using Machine Learning On Twitter, Sujith Samuel Mathew, Kadhim Hayawi, Neethu Venugopal, May El Barachi

All Works

Social networking sites provide a platform for individuals to express their opinions publicly. Brand managers actively use these platforms to gain insights into brand perceptions, as users often share their views on products and services. In this study, we use sentiment analysis to assess customer sentiment towards five leading automobile brands, analyzing text content shared on Twitter(or X). The research models the ’Brand Polarity Score’, which indicates whether customers perceive the brand positively or negatively. This score is further weighted based on the tweet’s influence, characterized by the engagement metrics of the tweet and the author’s follower count. We also …

Integrating Machine Learning And Explainable Ai For Employee Attrition Prediction In Hr Analytics, Maytha Al-Ali, Majed Alwateer, Shatha Abed Alsaedi, Hossam Magdy Balaha, Mahmoud Badawy, Mostafa A. Elhosseini

All Works

Employee attrition poses significant challenges to organizations, impacting productivity, morale, and financial stability. Predicting attrition and understanding its underlying drivers are critical for implementing effective retention strategies. In this study, we propose a comprehensive framework that utilizes advanced machine learning techniques to predict employee attrition and job change likelihood. The framework integrates robust preprocessing pipelines, state-of-the-art predictive models, and explainability tools such as SHAP (SHapley Additive exPlanations) to ensure transparency and fairness in HR analytics. By addressing key challenges such as class imbalance, feature selection, and model interpretability, our approach provides actionable insights for proactive talent management. We evaluate the …

Temporally Rigorous And Traceable Predictive Maintenance Via Joint Labeler-Model Optimization, Maytha Al-Ali, Ahmad Alharbi

All Works

Predictive maintenance (PdM) is a critical enabler of intelligent asset management in Industry 4.0, yet many existing frameworks remain difficult to operationalize due to methodological fragmentation. Common limitations include sacrificing temporal realism and class granularity for computational expediency, decoupling labeling strategy design from model hyperparameter optimization, and insufficient support for reproducibility and deployment traceability; particularly in rare-failure regimes. To address these challenges, we propose a unified, end-to-end, and fully traceable PdM framework that jointly optimizes labeling and model parameters while enforcing strict temporal fidelity. The proposed pipeline co-optimizes the failure lookahead window () and LightGBM hyperparameters within a single Bayesian …

Generative Ai Adoption And Solvers' Popularity On Supply-Driven Crowdsourcing Platforms: The Dual Role Of Price Signals, Zimeng Zhu, Carol Hsu, Fiona Fui-Hoon Nah, Na Liu

Research Collection School Of Computing and Information Systems

Purpose – We investigate the effect of solvers’ adoption of Generative AI (GenAI) on their popularity in a supply-driven crowdsourcing platform. We also examine the impact of price signals as well as their heterogeneous impact based on the solvers’ membership duration on the platform. Design/methodology/approach – Our analysis focuses on solvers who adopt GenAI for design-related gigs on the supply-driven crowdsourcing platform. By combining propensity score matching (PSM) with multi-period difference-in-differences (DID), we examine how GenAI adoption impacts solvers’ popularity and how price signals affect this main effect. Findings – Our findings reveal that solvers who adopt GenAI tend to …

Gender Gap In Returns To Publications, Piotr Śpiewanowski, Ivan Stetsyuk, Oleksandr Talavera

All Works

Gender equity in science depends not only on who participates in research, but also on how their work is rewarded. We examine gender gaps in monetary returns to research productivity, pay, and credit attribution using a novel dataset linking salary and publication records for professors at U.S. public universities. While our main contribution shows that there is no robust evidence of a significant gender gap in monetary returns to publications, we uncover substantial heterogeneity across disciplines and authorship structures. Women in medical and health sciences experience a negative gap in returns of 10.7% relative to men for equivalent research output. …

The Effects Of Eps Level And Presentation Format Of Analysts’ Forecast Deviation On Non-Professional Investors’ Investment Judgments, Clarence Goh, Prasart Jongjaroenkamol, Poh-Sun Seow

Research Collection School Of Accountancy

We experimentally investigate how the presentation format of the extent to which a firm's earnings per share (EPS) diverges from analysts' EPS forecasts (i.e. deviation information) and a firm's EPS level affect the investment judgments of non-professional investors (referred to hereafter as “investors”). Our results suggest that investors' investment judgments are more positive when firms with low (high) EPS levels disclose deviation information in percentage (absolute) terms. Furthermore, when the percentage of forecast deviation is held constant, investment judgments are more positive when EPS levels are high versus low if the deviation information is expressed in absolute terms. By contrast, …

Family Farm Succession: Factors Of Business Transfer Intention, Shannon Dill

Journal of Extension

The transfer of farm assets across generations is essential for the continuity and sustainability of farming operations. As the number of farms decreases and the population ages, the need for effective succession planning becomes increasingly urgent. This paper investigates the factors influencing the intention to transfer family farm businesses, providing insights and recommendations. Four critical factors in farm transition were identified: (a) family dynamics and connection to the farm; (b) farm assets, abilities, and innovation for the future; (c) willingness and mechanisms to transfer the farm; and (d) barriers and conflict in farm transfer.

What Does It Mean To Be Entrepreneurial In Extension–And Does It Really Matter?, Julie Fox

Journal of Extension

Awareness of entrepreneurial application in everyday Extension occurrences can improve Extension's impact in a rapidly changing environment. An entrepreneurial spirit remains evident throughout Extension's history, beginning with the Smith–Lever Act of 1914 that created value by cooperatively mobilizing resources of federal, state, and county governments; land-grant universities; and communities. More than 100 years later, entrepreneurial actions continue to demonstrate Extension's commitment to recognizing opportunities, engaging stakeholders, and fostering innovation. With an increasingly diverse constituency, complex funding mix, multifaceted issues, and rapidly evolving technologies, the Cooperative Extension System, like other established organizations, can benefit from proactively advancing individual and organizational entrepreneurship.

From Consumers To Makers: A Community-Based Model Of The Diy Food And Beverage Kit Ecosystem, Mark Mitchell, Richard Martin, Sheila Mitchell

Atlantic Marketing Journal

The market for do-it-yourself (DIY) food and beverage kits continues to expand as consumers seek experiences that combine convenience, learning, creativity, and participation. This conceptual paper proposes a four-community ecosystem model consisting of consumers, makers, marketers, and consumption communities. Drawing on value co-creation, prosumption, experiential consumption, and diffusion of innovation theories, the model suggests that participation in DIY production transforms consumers into makers, fosters a maker identity, and encourages engagement in product-category consumption communities. Through sharing experiences and outcomes, participants attract new consumers into the marketplace, creating a self-reinforcing cycle of growth. The framework extends value co-creation theory by explaining …

Where Shoppers Look First: How Navigation Bar Design Shapes Visual Attention Online, James Coyle, Linh Nguyen, Lee Hillman

Atlantic Marketing Journal

Abstract

Despite the crucial role that a website navigation bar can play in affecting consumer behavior, there has been a lack of theory-driven studies to investigate how to most effectively design navigation bars. Grounded in cognitive fit theory and visual attention theory, this study investigates how the effects of navigation bar design and content can influence visual processing of an unfamiliar online retailer’s website. A total of 40 subjects participated in a controlled experiment in which we gathered eye-tracking data. We find that navigation bar placement strongly affects how quickly participants locate the navigation bar: an unexpected placement more than …

Reducing Cognitive Load To Strengthen Customer Engagement: The Strategic Role Of Digital Tools, Neda Mossaei, Maryam Tofighi

Atlantic Marketing Journal

This paper examines how advanced technological interfaces, particularly chatbots and augmented reality, influence customer engagement by reducing the cognitive effort required to interact with firms. As digital tools become increasingly embedded in everyday life, companies are leveraging these technologies to streamline communication, personalize experiences, and foster long-term relational outcomes. Guided by cognitive load theory, this study argues that minimizing mental effort in customer–firm interactions improve engagement by making interactions more seamless and intuitive. At the same time, relationship marketing theory emphasizes that reducing cognitive barriers can cultivate customer engagement, trust, and loyalty over time. Together, these perspectives suggest that implementing …

J Mich Dent Assoc Oct. 2026

The Journal of the Michigan Dental Association

The October 2026 issue of the Journal of the Michigan Dental Association highlights advocacy, leadership, clinical practice, and practice management for Michigan dentists. The cover story examines how MDA advocacy led to the passage of Senate Bill 105, prohibiting forced virtual credit card transaction fees. Features include a profile on Dr. Raymond Gist, first Black ADA president; clinical guidance on caries management with Dr. Melissa Seibert; insights from the LEAD leadership program; and surgical mindfulness by Dr. Anish Gupta. Regular departments cover unlicensed employee legalities, supporting caregiver employees, open health insurance enrollment, and MDA organizational updates.

Learning By Doing To Teach Research Skills In Econometrics, Christie Byun

Midwest Social Sciences Journal

This paper examines a revision in an introductory econometrics course at an undergraduate liberal arts college. The instructors have incorporated extensive use of data from the Integrated Public Use Microdata Series from the Current Population Survey (IPUMS-CPS), with applied examples that demonstrate econometric theory. The key element is a short empirical paper assignment in which all students work on a common research question, but with different data sets. The paper assignment includes a series of scaffolding assignments using IPUMS-CPS data. This approach has several benefits, including ease of implementation into any course that has an empirical paper component, significantly streamlined …

Author Biographical Notes

Midwest Social Sciences Journal

No abstract provided.

Evidence And Learning Amid A Climate Crisis: Six Promising Frontiers For Advancing Practice, Tim Larson, Shawna Hoffman, Marina Lahowin

The Foundation Review

The effects of the climate crisis are intensifying each year, just as the global context for mitigation, adaptation, and resilience efforts grows increasingly complex. Against a backdrop of urgency, resource scarcity, high uncertainty, and politicization, evidence is arguably more crucial than ever for informing climate action.

The potential of evidence for climate action has not been fully realized, leaving tremendous value on the table. This article argues that the challenge is not driven by a shortage of evidence, but rather by a mismatch between dominant evidence and learning practices and what decision-makers need.

In response to the question “how can …

Full Issue

The Foundation Review

No abstract provided.

Philanthropy And The Climate Crisis: Learning And Evaluation To Drive Decision-Making And Identify Emergent Opportunities, Lindsay Hanson, Rosy Kalfus, Courtney Lee

The Foundation Review

To us, strategic learning is an adaptive approach to using evaluation and other data to directly affect decision-making and action.

An early focus on building relationships and accountability to specific outcomes and values — including establishing baselines and plans for regular reporting and interpretation — laid the groundwork for decision-making in later stages of the Climate Solutions program’s lifecycle.

Increasingly rapid data feedback loops informed the Climate Solutions program’s strategy pivot, decisions, and collaboration with grantees and funder partners.

Engagement in strategic learning and use of evaluation to drive decision-making improved with practice, as illustrated by the Climate Solutions team’s …

Spend-Down To Scale Up: Limited-Life Giving In The Climate Crisis, Madeleine C. Mckinnon, Samuel Rogers, David Gunsberg, Emma Mcintosh

The Foundation Review

This article shares first-hand experiences of a charitable foundation operating under a spend-down model, illustrating how a fixed time horizon shapes philanthropic and programmatic behavior. The authors discuss three conditions that a spend-down horizon reliably forces: the imperative to fund quickly, collaboratively, and boldly on shared goals; the discipline to concentrate capital with strategic focus; and the emphasis on learning and collaboration as both a means to optimize for impact now and to sustain and scale impact over the long term.

Authors explore the influence of these conditions in a series of case studies working towards a clean energy transition …

Leadership Dynamics, Transparency, & Governance During Crisis In Religious Organizations: Discussing The Roman Catholic Church’S Centralized Authority, John D. Rudnick Jr, Raymond L. Enzweiler, Srecko Koralija

Interdisciplinary Journal of Leadership Studies

Abstract
This article considers two high-profile crises inside the Roman Catholic Church. The rejection of the Vatican audit in 2015 and the financial loss from a large investment in London real estate exemplify tension and balance between centralized, hierarchical leadership and institutional accountability. These cases examine leadership patterns relative to transparency, communication, and governance, evaluating the efficacy of centralized power under financial distress. The discussion is organized across pre-crisis, active crisis, and post-crisis phases by integrating insights from transactional, transformational, servant, and adaptive leadership style models. Performance improvement (PI) tools such as Before Action Reviews (BARs), After Action Reviews (AARs), …

Service Robots With Low Anthropomorphism In Restaurants: Consumer Reactions And Implications, Ferhat Eren, Volkan Genc

Journal of Global Hospitality and Tourism

This study investigates consumer responses to low-anthropomorphic service robots in restaurant front of-house roles using the AIDUA (Artificially Intelligent Device Use Acceptance). Data from 1,268  participants were analysed using PLS-SEM. The results revealed that social impact and  anthropomorphism significantly influenced both performance and effort expectancy, while hedonic  motivation influenced only performance expectancy. Performance expectancy strongly influenced  emotions, which in turn significantly influenced both the willingness to use service robots and objections  to their use. However, effort expectancy did not significantly influence emotions. The findings validate the  AIDUA model in this context and offer practical insights for robot design and implementation.

When Going Alone Feels Right: The Effect Of Solo Cues On Interest In Attending Cultural Events, Inyoung Lee, Sang-Hoon Kim

Asia Marketing Journal

With the rise of solo consumers, cultural event marketers face a challenge: how can events appeal to solo consumers without marginalizing group consumers? To address this question, the impact of solo cues in marketing communication is examined through the lens of role and script theory. Two experiments demonstrate that solo cues, which signal the inclusion of solo consumers among attendees, increase solo consumers' attendance interest but do not affect group consumers. For solo consumers, the impact of solo cues is driven by anticipated enjoyment and is particularly pronounced for events entailing a high (vs. low) level of social interaction, where …

Bright Shadows, Fresh Appeal: How Shadow Brightness Shapes Perceptions Of Fresh Products, Jonghee Kum, Hyewon Cho, Hyejin Lee

Asia Marketing Journal

This study examines how shadow brightness (light vs. dark) influences consumer responses to fresh products across four studies. Studies 1a and 1b demonstrate that consumers evaluate fresh products with light shadows more favorably compared to those with dark shadows. Study 2 identifies the underlying mechanism, showing that light shadows increase perceived wholesomeness, which positively affects consumer responses. Study 3 tests a boundary condition, revealing that the positive impact of light (vs. dark) shadows is pronounced for uncooked products but reduced for cooked products. These findings contribute to a better understanding of the influential role of visual elements in shaping consumer …

Smart Tourism Technology And Sustainable Tourism: Creating Vivid Memories To Drive Tourists' Behavioural Intention, Hatane Semuel, Regina Jokom, Trixie Nova Bella Tandijaya, Sienny Thio

Asia Marketing Journal

This study examines the impact of smart tourism technology and sustainable tourism on tourists' behavioural intention, with vivid memory as a mediating variable. Earlier studies have investigated smart tourism technology and sustainability separately, but there is a lack of understanding of how these two perspectives interact with memory theory to influence tourist behaviour. To address this gap, a survey was conducted involving 742 tourists across four major Indonesian cities, and the data were analysed using path analysis with SmartPLS. The findings show that sustainable tourism directly and indirectly shapes behavioural intention, while smart tourism technology influences it only indirectly through …