Digital Commons Network^™

Real Earnings Management Among Industries: Does Market Competition Matter?, Michał Comporek

Journal of Banking and Financial Economics

This paper investigates real earnings management (REM) practices in public non-financial companies listed on the Warsaw Stock Exchange (WSE) from 2014 to 2023, focusing on sectoral differences and the influence of market competition. REM, defined as deviations from normal business operations aimed at manipulating reported earnings, can distort financial information and harm long-term firm value. This study contributes to the existing literature in two key ways. First, it examines variations in abnormal levels of production costs, sales, and discretionary expenditures – REM proxies based on Roychowdhury’s methodology – across sectors classified according to the WSE’s industry framework. This sectoral classification, …

Decoding Customer Digital Engagement And Challenges: A Bibliometric Study, Uday Arun Bhale, Harpreet Singh Bedi, Samrat Ray, Padmavathi Pv

Management Dynamics

The rapid proliferation of digital technologies has fundamentally reshaped how businesses engage with customers, positioning customer digital engagement (CDE) as a strategic imperative across industries. Despite a surge in scholarly interest, the literature on CDE remains fragmented, with diverse definitions, measurement approaches, and conceptual frameworks. This study addresses these gaps through a comprehensive bibliometric analysis of research on CDE published between 2010 and April 2024, using data extracted from the Scopus database. The analysis is guided by four key research questions: (1) What are the key trends and growth patterns in CDE research? (2) Who are the most influential authors, …

2025 Fall Convocation Program, Morehead State University. Office Of Communications & Marketing.

Communications and Marketing Publications Archive

The 2025 Morehead State University Convocation Program from August 13, 2025.

Doing Business On Indian Reservations: Tribal Business Owners' Perspectives On Entrepreneurship, Terry L. Anderson, Thomas Stratmann

Indigenous Business & Public Administration

This paper reports insights from focus group discussions from Montana reservations, which provide insights and perspectives on the experiences of Native American entrepreneurs. The narratives from these discussions highlight the challenges the current regulatory context poses for entrepreneurial activities and their communities. The participants spoke of regulatory unpredictability and inefficiency, resulting in uncertainty faced by business owners and thus not impeding economic prosperity. The discussions also revealed a disconnect between tribal governments and community members, characterized by a lack of transparency and accountability. Judicial independence emerged as another significant concern. These insights from the focus groups suggest a path forward …

Ka Mua, Ka Muri—Walking Backwards Into The Future: Revitalizing Indigenous Economies And Economies Of Well-Being, Suzie Greenhalgh, Jason Mika, Christopher Alcantara, Shaun Awatere, Kendon Bell, Kiri Dell, Donn L. Feir, Dustin Frye, Diane Jarvis, Taryn Kong, Kirsten Maclean, Cathy Robinson, Chellie Spiller, Rachel M. Wolfgramm, Emma Woodward

Indigenous Business & Public Administration

The concept of and desire for well-being economies are rising in prevalence as traditional business paradigms are questioned and alternative framings are being sought. Indigenous peoples, their economies, and their approach to business can provide a rich source of learning to enable and help facilitate a transition to economies of well-being. As Indigenous peoples are emerging from their colonial pasts, they are becoming more empowered to make investment choices, use business models, and form partnerships grounded in their worldviews, which are often well aligned with a well-being economy.

In this paper, we note some of the obstacles Indigenous economies have …

Washington Report: The Effect Of The Freedom Of Information And Privacy Acts On Irs Enforcement Deputy, Kenneth F. Thomas, William R. Stromsem, William E. Williams

Tax Adviser

No abstract provided.

Viewpoint: Irs Information Returns Program, James I. Owens

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

Watching The Clock: Time-Tracking And The Erosion Of Privacy And Dignity At Work, Tammy Katsabian

Comparative Labor Law & Policy Journal

This article examines the rise of time-tracking technologies as a dominant form of digital workplace surveillance and their implications for workers’ privacy and dignity. Often framed as neutral tools for enhancing productivity, these systems embed continuous algorithmic oversight into daily work routines, intensifying managerial control and reshaping the employment relationship. Drawing on legal, philosophical, and socio-technical scholarship, the article argues that privacy and dignity are mutually reinforcing values, both of which are undermined by pervasive surveillance practices. Privacy is not treated here as a waivable entitlement grounded in individual consent, but rather as a structural safeguard that protects autonomy and …

Digital Transformation In Jamaica's Education Sector, Grace Willis

Capstone Collection

Digital transformation in Jamaica’s education sector, significantly spurred by the COVID-19 pandemic, represented a seismic shift on this small Caribbean island I call home. This transformation was central to national education reform and involved multiple projects aimed at modernizing educational delivery, infrastructure, and the supporting ecosystem. This study explored the multifaceted implications of these initiatives through qualitative research conducted with ten key stakeholders, complemented by a review of publicly available materials. Interviewees included school administrators, Information Technology (IT) teachers, funding sponsors, representatives from national education bodies, and international development agencies engaged in domestic strategic efforts. Participants were recruited through cold …

Illuminating Leadership Excellence: An Evidence-Based Qi Intervention Reigniting Nurse Leaders From Burnout To Brilliance Using Caring Science And Reflective Practice, Matthew S. Elliott

Master's Projects and Capstones

Abstract

Problem: A 2024 assessment at a 250‑bed Northern California medical center revealed that 76% of 16 inpatient nurse leaders met "high‑burnout" criteria on the Maslach Burnout Inventory, and leader turnover had climbed to 25%, more than triple national benchmarks, threatening patient care quality, financial stability, and alignment with Magnet® and employee engagement goals.

Context: Root causes included pandemic‑era promotions without development support, a task‑oriented leadership culture, and eroding psychological safety (Press Ganey engagement ≈ 30%). An integrative logic model positioned Watson's Caring Science as the theoretical base, Schön's Reflective Model for adaptive learning, and the Prosci ADKAR change framework …

2025-08-09 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents meeting of August 8, 2025, which includes the minutes of the meeting held on June 20, 2025.

Wellness Tourism: An Introduction, Karen Thal

All Open Educational Resources

Wellness tourism is a growing segment of the travel industry that focuses on experiences designed to improve physical, psychological, and spiritual well-being. From yoga retreats and spa getaways to outdoor adventures and healthy culinary experiences, this form of tourism reflects a broader cultural shift toward self-care and holistic health. The current textbook introduces wellness tourism in a U.S. context, offering a practical, business oriented overview for undergraduate students. It provides insights into the concept of wellness, defines and examines both the wellness industry and the wellness tourism sub-sector, highlights key trends, explores the motivations of wellness travelers, and explains how …

An Analysis Of Potential Factors Influencing College Sport Communicators Feels Of Being Overworked And Underappreciated, Kelly P. Elliott, Natalie Bunch, Tyler Williams

Journal of Issues in Intercollegiate Athletics

CSCs play pivotal roles, balancing the preservation of student-athlete narratives with the real-time demands of media-driven communication. However, a persistent challenge has emerged: many CSCs experience a pronounced sense of being overworked and undervalued. This study aims to explore predictors contributing to CSCs' feelings of being overworked and underappreciated, investigating factors like years of experience, career motivations, reasons for institutional selection, and tenure plans to understand their impact on CSCs' perceptions before employment. Researchers sent a survey instrument that included Likert scale, closed-ended items related to feelings over being overworked and underappreciated to CSCs. The primary analysis involved an independent …

Do They Belong? Inquiries Into The Perceptions Of The Black Male College Athlete Identity In Higher Education, Marcis Fennell, Kayla Martinez, C.Keith Harrison, Whitney Griffin, Nick Kopka

Journal of Issues in Intercollegiate Athletics

This qualitative study examined attitudes about Black male college athletes (BMCA)in predominantly White higher education institutions. To investigate the experience in the classroom, the purpose of this study was to inquire into the perception of the BMCA identity from the identity of the non-college athletes (NCA). Using the social identity complexity model, we sought to understand the perceptions that influence group formation among college students. The present study employed the film elicitation technique to examine the NCAs’ perceptions of the legitimacy of the BMCA identity in higher education during faculty interactions and its correlation to ingroup formation. The findings from …

Meet The Fars: An Examination Of The Background, Roles, And Appointment Of Faculty Athletic Representatives At National Collegiate Athletic Association Member Institutions, Chris Corr, Christopher Atwater, Mark S. Nagel, Richard Southall, Rick Eckstein, Marek Taškár

Journal of Issues in Intercollegiate Athletics

As many National Collegiate Athletic Association (NCAA) member institutions continue to engage in athletic centric decision-making processes, academic integrity and the campus experience for college athletes is often marginalized. Mandated by the NCAA to represent athletes’ academic interests, the faculty athletics representative (FAR) position is designed to occupy a central role in maintaining the primacy of academia among college athletes. FARs, however, exist within an institutional setting muddled by competing and contradictory logics. Accordingly, given the inherent juxtaposition between the operation of collegiate athletics and the stated role of FARs, the present study sought to examine the characteristics and positional …

Assessing College Athletic Departments’ Ability To Implement The Ncaa Mental Health Best Practices, Grace O. Louis, Shaine Henert

Journal of Issues in Intercollegiate Athletics

Student-athletes endure rigorous schedules, intense pressure, and significant physical and mental strain, all while being expected to show no signs of weakness. This high-stakes environment can exacerbate mental health challenges (Harris & Maher, 2023; Rice et al, 2016 & Brown, 2021). To address these concerns, the NCAA’s Sport Science Institute developed mental health best practices to support college student-athletes. However, FBS Division I non-autonomous athletic programs often struggle to fully implement these guidelines due to resource limitations, despite their commitment to student-athlete well-being (2021; Beebe & Petrie, 2024). This study employs an Interpretative Phenomenological Analysis (IPA) approach to explore the …

The Crossfit Affiliate Business Model: The Risks Of The “Unknown And Unknowable”, Anasheh G. Oliven

The Scholarship Without Borders Journal

In the wake of the tragic death of six-time Elite athlete Lazar Ðukič at the 2024 CrossFit Games, this study explores how CrossFit, LLC can enhance its public image and cultivate more substantial relationships with its affiliates and customer network. This purposeful case study examines the events surrounding Ðukič’s death in conjunction with founder Greg Glassman’s “Floyd-19” controversy, to posit that authenticity, transparency, and trust are three missing factors in the business model. With intentional and explicit collaboration with the Professional Fitness Athletes’ Association, this study argues that the organization’s Affiliate Business Model can be enhanced and affiliate and customer …

Leading Gen Z: The Connected Authentic Leadership Model, James Mitchell

The Scholarship Without Borders Journal

Generation Z is rapidly reshaping the global workforce, bringing with them new expectations for leadership grounded in authenticity, purpose, flexibility, technological fluency, and cultural intelligence. However, many traditional leadership models—such as transactional, servant, and even transformational leadership—only partially align with Generation Z’s needs. This study conducted a thematic analysis of 45 scholarly articles published between 2018 and 2024, identifying six leadership dimensions most valued by Generation Z: authentic transparency, servant-transformational focus, adaptive flexibility and inclusion, digital fluency, purpose-driven vision, and cultural intelligence. Based on these findings, the Connected Authentic Leadership Model (CALM) was developed to provide a holistic leadership framework …

The Legal System For Influencers On Social Media Platforms: A Comparative Study, Ahmad Ibrahim Ballal, Najem Riyad Al-Rabadi, Ma’Moun Rashed Al-Huneiti

Middle East Journal of Communication Studies

This study explores the legal regulation of social media influencers through a comparative analysis between French and Jordanian legislation. The research problem lies in the absence of a clear and comprehensive legal framework regulating influencers' growing role in shaping public opinion. Using the comparative analytical method, the study examines relevant legal texts and regulatory approaches in both jurisdictions. The findings highlight significant differences, with France enacting a specific law to govern influencer activities, while Jordan still relies on general legal provisions. The study recommends drafting a dedicated Jordanian law that outlines influencers' legal responsibilities and balances freedom of expression with …

Representations Of The Other In Hamas's Media Discourse During The "Al-Aqsa Flood" Operation: A Rhetorical Analytical Study, Enad Mamdouh Al-Zaben, Sabah Al Harahsheh

Middle East Journal of Communication Studies

This study aimed to determine how the Hamas movement represented the "other" in its media discourse during the "Al-Aqsa Flood" operation. To achieve this goal, the study relied on the qualitative analytical approach, specifically rhetorical discourse analysis. The study sample included all Hamas's media spokesman speeches, between October 7, 2023, and January 1, 2024, numbering 11 speeches. The study results showed that Hamas's media discourse focused on portraying two main groups: "us" and "them." The "us" group included the Palestinian people in all their spectra. They were referred to using terms with positive connotations such as: "the steadfast," "the one …

Business Capstone Review: Analysis Of A Portland Based Chili Oil Company, Karlene Marrero

University Honors Theses

The paper is a review of the Portland State University's school of business senior capstone project. The team in this paper worked with a Portland based chili oil company for their project. There will first be an introduction to the capstone project then the paper will dive into two main sections that include a discussion of the capstone project experience and a reflection.

Partnership, Collaboration, And Co-Production To Improve Patient Experience Beyond Conducting Surveys – Lessons From The Quebec Model, Canada, Marie-Pascale Pomey, Catherine Wilhelmy, Myriam Fournier-Tombs, Vincent Dumez, Cécile Vialaron, Monica Nelea Iliescu, Karina Prevost, Simon Courtemanche, Louise Normandin, Geneviève David

Patient Experience Journal

Objective: The objectives of this article are to present how, in the province of Quebec (Canada), healthcare and service partnerships have been implemented, to take stock of the current situation and to suggest ways to continue strengthening the model over the coming years, in Quebec and elsewhere in the world. Methods: Three methods were mobilized: (1) a review of the literature and reports published in recent years on implementations of partnerships in Quebec; (2) a survey sent to the persons responsible for partnerships in Quebec’s health and social services establishments; and (3) a working committee comprised of patient experts, partnership …

“All Together”: A Case Study Demystifying Patient And Public Involvement (Ppi) In Brief Psychological Interventions Within A Community Mental Health Service For Adults In The Uk, Molly H. Nadel, Katherine Parkin, Stephanie Casey, Rachel Maciag, Alice Xie, Mu-Yin Chang, Youngsuk Kim

Patient Experience Journal

The importance and value of involving patients and the public in the decision-making processes within services designed to support them, and research projects aimed at understanding and improving those services, have long been established. This is often referred to as Patient and Public Involvement (PPI). However, establishing good quality involvement work in practical terms is often less well understood and therefore, the uncertainty surrounding this can lead to hesitation by clinicians in practice. In this paper, we will share our lessons learned and the practical outcomes of PPI when applied in an NHS community mental health service for adults. We …

The Implementation Of A Telehealth Patient Advisory Council In A Network Of Federally Qualified Health Centers, Jessica Korins, Lisa Schaffer, Nandini Shroff

Patient Experience Journal

Patient input is recognized across the healthcare field as essential for tailoring innovations and quality improvement initiatives to meet the needs of intended patient populations. This paper describes the implementation of a patient advisory council (PAC) established to provide feedback on telehealth innovations and quality improvement initiatives at a network of federally qualified health centers (FQHCs) in New York State (NYS). We report on the implementation process, success and challenges, and reflections shared by PAC members regarding their experiences.

Understanding Online Reviews Of Geriatricians: Correlations Within A Dataset Of 53,210 Physician Reviews, Yizhong Wu, Eric Reuben Smith, Nick Shaffer, Hanh Dieu Trinh, Becky Powers

Patient Experience Journal

Introduction: Online reviews are increasingly influential in how patients find and choose physicians. Patients appreciate the transparency of online reviews, and they offer an avenue for physicians to receive feedback. This cross-sectional study aims to provide insight into correlations between provider level information such as wait times or physician demographics, and the reviews patients submit online for geriatricians.

Methods: ParseHub software was used to extract and pool data from 6,631 provider profiles categorized under “geriatric medicine” on the popular open-source physician review website Healthgrades.com. Physician race or ethnicity was modeled by profile last name based on 2010 US census data. …

“Why Should Anyone Want To Make Things Better For Me Particularly?” – A Qualitative Exploration Of Care Opinion And Nhs Care Improvements, Emma Berry, Zoe Skea, Marion K. Campbell, Louise Locock

Patient Experience Journal

Care Opinion is an online platform which enables people to share anonymous feedback (known as “stories”) about their experiences of UK healthcare. In Scotland, this platform has official government backing, though healthcare organisations are not obliged to use it. Care Opinion staff review and edit these stories, acting as moderators. Healthcare staff are invited to respond to stories and are encouraged to use it for healthcare improvement. However, the number of changes made and registered on the platform is relatively small. This paper brings together findings from interviews with story authors (those sharing experiences), NHS staff and Care Opinion moderators …

“Those Boxes Do Not Hold Me”: Using Narrative Health Experiences Research To Learn From Patients And Care Partners Beyond Surveys, Rachel Grob, Barbara Warren, Erika Cottrell, Njeri Grevious, Sara Knight, Mark Schlesinger, Kate Clegg Smith, Nancy Pandhi

Patient Experience Journal

Stories are fundamental to how we understand individual beliefs and experiences, as well as collective mindsets and institutional practices. Volunteered narratives are abundant, especially on the interweb. We in the health experiences research community, however, are challenged to develop effective, equitable approaches to moving beyond surveys by hearing and responding to not just dominant voices, but also those whom research has historically ignored, silenced, or objectified. In this commentary, we describe one such approach: the Database of Individual Patient Experiences (DIPEx) methodology as adapted by the Health Experiences Research Network (HERN) for use in the U.S. context since 2015. We …

Mastering The Art Of Listening: The Human Experience Superpower, Jason A. Wolf

Patient Experience Journal

As human beings we do not live in isolation. Our existence is framed in the context of others. We are a part of families and teams, communities and countries; all which provide us with ideas and information, most delivered through the interactions we have with others. The very definition of experience itself conveys this as it opens with the words, “the sum of all interactions.”¹ Every experience that we have is impacted by interactions with others. This give and take of connection is the breath of our humanity. Through it we transfer thoughts and beliefs, words and emotions. Moments …

Artificial Ignorance: Understanding The Role Of Ai In Modern Agnotology, Amit Ray, Michael Nolan

Articles

This paper explores the concept of agnotology, the deliberate production of ignorance, within the context of modern scientific endeavors, particularly in the corporate and technological sectors. It examines how industries use various tactics to manipulate public understanding of scientific issues, often to protect profits and limit liability. The rise of private sector funding and the increasing reliance on technologies like AI and machine learning have exacerbated this process by making scientific inquiry more opaque and less accountable. Ultimately, we argue that as knowledge production becomes more entangled with corporate interests and technological systems, traditional methods of oversight and regulation are …