Digital Commons Network^™

Commercial Property Vacancies In American Cities, Emily Dinh

University Honors Theses

This paper examines the alarming impacts of the vacancy phenomenon on commercial properties across American during and after the COVID-19 pandemic. The increase in remote work encourages people to work from home more frequently. This does not only lessen employees' foot traffic to offices, but also disconnects the engagement of consumers and visitors to public areas, such as malls, stores, and other amenities. Many commercial properties have closed, shrunk their operating spaces, or reallocated for safety and security reasons. Reduction in occupancy rate among mentioned properties influences negatively on business owners, their associated partners, residents of the impacted areas, and …

Exploring How Sino-Business Culture Informs United States Business Negotiation Practice, Chase Peterson

Undergraduate Honors Theses

Numerous scholarly works have explored the intricacies of negotiating with China. This paper aims to add value to previous research by providing insights deduced from cross-cultural communication with individuals from the People's Republic of China (PRC), while emphasizing the advantages of adaptation of Chinese business culture by U.S. negotiators. The United States Institute of Peace observed several biases among U.S. negotiators including a tendency to accept initial solutions prematurely, as well as a lack of understanding regarding counterparts' objectives and contextual circumstances (Quinney 2002). The strengths of Chinese business culture help remedy these tendencies and inform Western negotiators how different …

The Status Of Women Leaders In Government – State Of Utah: A 2024 Update, April Townsend, Susan R. Madsen

Marketing and Strategy Faculty Publications

Organizations thrive more abundantly when both men and women hold leadership roles and work together. Gender inclusivity in leadership benefits not only Utah’s businesses but also its government organizations, such as state legislatures, city councils, and state and local bureaucracies.¹

American democracy is based on the concept of representation.² Governments mirror this idea by encouraging agencies to employ a workforce that shares the demographic characteristics of the community it serves.³ In fact, the presence of a diverse public workforce “implies equal access to government positions promoting empowerment and connection with government in diverse communities, [and] can also …

Fpdr And Portland: A Concerned Accountant's Perspective, Noah Roth

University Honors Theses

Established in 1942, the Fire and Police Disability and Retirement (FPDR) fund was intended to attract young men to serve as firefighters and police officers in the city of Portland. FPDR provides defined benefit retirement payments to some 2000 retirees from Portland Fire and Rescue and the Portland Police Bureau. Portlanders are obligated to pay these benefits through a property tax levy determined by the proprietors of the Fund itself. The overall liability owed to these retirees, and current employees, accounts for more than half of all liabilities owed by the city of Portland, representing a fiscal burden that calls …

Sensing With Integrity: Responsible Sensor Systems In An Era Of Ai, David Eisenberg

Dissertations

Deep and machine learning now offer immense benefits for consumer choice, decision-making, medicine, mental health and education, smart cities, and intelligent transportation and driver safety. However, as communication and Internet technology further advances, these benefits have the potential to be outweighed by compromises to privacy, personal freedom, consumer trust, and discrimination. While ethical consequences for personal freedom and equity rise from these technological advances, the issue may not be the technology itself but a lack of regulation and policy that allow abuses to occur. A first study examines how emerging sensor-based technologies, limited to only accelerometer and gyroscope data from …

Exploring The Relationship Between Load Shedding And Crime In Gauteng, Bhavesh Ram

Master's Theses

This study investigates the impact of load shedding, a recurring power outage phenomenon in South Africa, on crime rates in the densely populated Gauteng province. Using a novel dataset that combines Eskom's load shedding schedules with detailed crime statistics from 2015 to 2022, a fixed-effects regression model is employed to examine the relationship between blackout hours and various crime categories. Findings reveal that while load shedding does not significantly affect overall crime rates, it significantly increases the incidence of contact crimes and sexual offenses, particularly during daylight hours. Additionally, our results provide evidence that load shedding diminishes the ability of …

Leveraging Collaboration In Advocacy: An Examination Of The 501(C)(4) Regulatory Framework And Its Utility For Advancing Immigrant Rights, Christine D. Ambegia

Master's Projects and Capstones

The nonprofit sector is uniquely positioned for leading the charge in advocacy through various social justice movements, and their capacity to engage in lobbying work plays a crucial role in advancing policies that contribute to the collective good. The regulations on lobbying that are set forth and enforced by the Internal Revenue Service (IRS) for nonprofit 501(c)(3) public charities can limit them from aggressively engaging in policy and advocacy work that holds legislators accountable to their constituents. Nonprofit 501(c)(4) social welfare organizations are governed by a regulatory framework that has the potential to expand on 501(c)(3) charities’ work because they …

Case Study Analysis: Exploring Johnson & Johnson's 1982 Tylenol Contamination Crisis And Ongoing Talcum Powder Crisis Through The Six Principles Of Crisis And Emergency Risk Communication, Caroline Tibbs

Honors Theses

In 2002, the Center for Disease Control and Prevention (CDC) developed a new field of communication, called Crisis and Emergency Risk Communication (CERC). With the creation of this new field, the CDC developed a streamlined CERC guidebook in order to provide a standard for the crisis communication strategies and responses of specifically healthcare organizations, but any organization can benefit from utilizing the CERC framework. The CDC also identified six key principles of CERC, which are as follows: response time (“be first”), accuracy (“be right”), credibility (“be credible”), having empathy (“express empathy”), promotion of actions (“promote actions”), and respectfulness (“show respect”). …

Income Taxation Of Corporations In The United States, Thomas Koshewa

Undergraduate Theses

Taxes affect everyone. Public infrastructure, education, healthcare, social security, public safety, and national defense are just some of the services provided for U.S. Citizens and residents through tax revenue. As taxes pay for these services, it is often a topic of discussion in the media. Though there are varying opinions about taxes and our tax system, there is one quote from Benjamin Franklin that everyone can agree upon: “Our new Constitution is now established, everything seems to promise it will be durable; but, in this world, nothing is certain except death and taxes.”

While Franklin’s statement about death and taxes …

Nsu Business Graduate Student Catalog 2024-2025, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

2024 Brings Many New Opportunities For Your Clients’ Tax Savings, Michelle Freeman, Shelby Follis

ETSU Faculty Works

Excerpt:

With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

Research On The Impact Of Ai Technology Adoption On Organizational Resilience Of Service Enterprises, Jianlin Deng

Dissertations and Theses Collection (Open Access)

In a time of frequent global economic fluctuations, understanding how service enterprises can sustain stability amid fluctuating environments, and even thrive during crises, has become a significant research focus within the current economic context. Advancements in the digital economy provide service enterprises with new digital technology support, leading to their reduced operational costs and heightened efficiency. Among them, artificial intelligence (AI) technology is highly praised by service enterprises. AI technology is extensively integrated into service enterprises’ daily operations and management decision-making. However, limited research has been conducted on how AI technology can assist these enterprises in navigating external environmental disruptions. …

Resilience, Self-Efficacy, Openness To Change, And Innovativeness Of Msme Owners: A Quantitative-Qualitative Integration Before, During, And After The Covid-19 Crisis, Imelda T. Angeles

The South East Asian Journal of Management

Research Aims: Micro, small, and medium-sized enterprises (MSMEs) have consistently demonstrated their resilience in the face of economic challenges, particularly during crises. This study delves into how the experiences of MSMEs before, during, and after the COVID-19 crisis have translated into resilience, self-efficacy, openness to change, and innovativeness as they responded to the unprecedented challenges posed by the pandemic.

Design/Methodology/Approach: This mixed-methods study combines the quantitative analysis of the characteristics of MSME owners with their narratives of their experiences during the COVID-19 crisis, translating adversity into an opportunity.

Research Findings: The integrated results showed how the quantitative-qualitative insights enabled a …

The Hidden Scams In Business & Finance, Jake Patten, Carter Harrell, Claude Auguste, Sheldon Jerome Downing Ii

ENGL 1102 Showcase

For our research papers, we chose to look into different kinds of scams lurking in the business world, and how they can affect businesses and society as a whole. There are hundreds of different scams at any given time, but we decided to focus on lesser-known scams that the majority of people don't even think about. These scams include rigged casinos, charity fraud, business email compromise, and embezzlement within smaller businesses.

We chose this topic in an attempt to bring more attention to the criminal side of the business world that people otherwise see as harmless. Especially with the recent …

Incorporating Safety Excellence Into Urban Air Mobility (Uam): Insights From Commercial Aviation, Rotorcraft, And Unmanned Aerial Systems (Uas), Seyoung "Evie" Jang

Senior Honors Theses

This paper focused on safety considerations in Urban Air Mobility (UAM) through a cross-industry examination of commercial aviation, rotorcraft, and unmanned aerial systems (UAS). Although UAM promises transformative benefits, there are safety concerns remaining. Based on the Federal Aviation Administration (FAA)’s Concept of Operations (ConOps), the literature review explained the fundamental concepts of UAM. In commercial aviation, regulatory framework, pilot training and certification, vehicle design and maintenance, and emergency response planning are emphasized. For rotorcraft, safety requirements for vertical flight, collision avoidance systems, heliport standards, and weather adaptability are crucial. Leveraging UAS advancements, the study suggested autonomous systems, sense-and-avoid technology, …

U.S. Government Agency Podcasts, Bert Chapman

Libraries Faculty and Staff Presentations

Presents podcasts from U.S. Government agencies which can be discovered through the U.S. Government Publishing Office's Catalog of Government Publications. Agencies whose podcasts are presented include the National Institutes of Health, U.S. Peace Corps, U.S. Department of Agriculture, Government Accountability Office (GAO), National Park Service, Department of Justice, Federal Reserve System, and U.S. Naval War College.

Taup's 50-Year Collective Bargaining Story, Arthur Hochner

Journal of Collective Bargaining in the Academy

In the half-century history of faculty collective bargaining at Temple University, the Temple Association of University Professionals has faced numerous challenges. As a union leader for 31 of those years, I took part in many contract negotiations with tough-minded management representatives, including two long strikes. As universities have shifted away from tenure-track faculty toward more contingent ones, both full- and part-time, TAUP has made key adjustments and has grown. While I am now retired from Temple and the union, my successors continue to maintain faculty voice.

Local Income Tax: An Evolving Resource, Andrew O. Mouser, Tom Dermody

Purdue Road School

Local income tax (LIT) has become an increasingly important resource for Indiana communities. Each year, many Indiana counties adopt new or reallocate existing LIT rates to meet ever-changing needs. The 2023 legislative session added additional LIT flexibility for jails, EMS, fire protection, courts, and other needs. A new LIT rate may free up funding for roads, but getting it adopted may require cooperation among the county and its municipalities. Join us for a discussion.

Strengthening National Infrastructure Resilience, Alan Saquella

Publications

The current landscape of critical infrastructure organizations is undergoing a paradigm shift, characterized by dynamic workforce structures that include remote, hybrid and diverse work settings, alongside generational transformations. However, this shift presents a formidable challenge — the persistent and escalating threat of insider attacks. Reports estimating the cost per insider threat incident at over $15 million underscore the urgency for a broad and thorough approach encompassing prevention, mitigation, investigation and reporting mechanisms.

Positive Liberty, Negative Liberty, And Marketing Regulations: A Holistic Analysis, Tony Yan, Michael R. Hyman

Global Business Leadership Faculty Publications

Marketing regulations are warranted when unfettered marketing practices compromise many people's positive and negative liberties. We elucidate these liberties’ multifaceted but interdependent connotations for societally justified marketing regulations from a novel framework integrating the social sciences, philosophy, history, and marketing. The limitations of unbalanced or less represented market or government regulation notwithstanding, overcoming marketing imbalances and enhancing personal and societal liberties via pluralistic, well-designed, enforceable, and multilateral regulations can advance a pluralistic democracy's diverse market-related interests. By informing companies and consumers about societally responsible liberties, well-regulated marketing can spur common goods creation.

Volunteerism During Covid-19: Sport Management Students’ Career Interests Against Public Health Risks, Kyu-Soo Chung, Jennifer Willet, Chris Green, Nari Shin

Faculty Articles

Employing the theory of planned behavior, this study aimed to identify how sport management students’ intentions to volunteer for a sporting event were affected by their COVID-19 preventive health factors and social consciousness. From eight U.S. universities, 415 sport management students responded to a self-administered online survey. Collected data were analyzed via hierarchical regression modeling. While the students’ health literacy and susceptibility affected their intentions positively, their social consciousness played a crucial role in producing low intentions to volunteer for a sporting event. Sport management educators should include more hands-on activities in the curriculum and collaborate with local sport agencies …

The Status Of Women In Utah Politics: A 2024 Update, Kolene Anderson, Susan R. Madsen

Marketing and Strategy Faculty Publications

Although Utah has a rich heritage of women’s involvement in voting, advocacy, and various types of political participation, for decades Utah has lagged the nation in terms of women running for and serving in elected political roles. The Utah Women & Leadership Project (UWLP) began reporting on the status of women in Utah politics in 2014, with updates in 2017, 2021, 2022, 2023, and now 2024. Although strides have been made to increase the number of women serving in political roles in the last decade, there is still work to do. Research continues to confirm that when both men and …

Strengthening National Infrastructure Resilience: A Strategy For Addressing The Evolving Challenge Of Insider Threats, Alan Saquella

Publications

The current landscape of critical infrastructure organizations is undergoing a paradigm shift, characterized by dynamic workforce structures that include remote, hybrid, and diverse work settings, alongside generational transformations. However, this shift presents a formidable challenge—the persistent and escalating threat of insider threats and attacks. Reports estimating the cost per insider threat incident at over $15 million underscore the urgency for a broad and thorough approach encompassing prevention, mitigation, investigation, and reporting mechanisms.

An Overview Of The Nonprofit Sector In Missouri, Ivy Shen

Missouri Policy Journal

This paper examines the key characteristics of nonprofit organizations, analyzes the data obtained from the IRS, provides a snapshot of the nonprofit sector in Missouri, discusses the breakdown of various types of these organizations, compares the nonprofit sectors in Missouri and at the national level, and highlights key statistics of the sector. As of November 2022, Missouri is home to 38,460 nonprofit organizations, out of which 501(c)(3), 501(c)(7), and 501(c)(4) are the most common IRS tax codes. By the NTEE classification system, the top two classifiable categories of Missouri nonprofits are human services and religious congregations. The Missouri nonprofit sector …

From Polygraphs To Truth Machines: Artificial Intelligence In Lie Detection, Jo Ann Oravec

Critical Humanities

The proliferation of artificial intelligence (AI)-enhanced lie detection tools in business, educational, community, and governmental contexts signals a new era of deception detection. With these AI developments, collections of intimate biometric information such as facial and retinal data, keystroke patterns, brain scans, and physiological changes in the cardiovascular system are combined with personal profiles to produce analyses of a subject’s supposed veracity. This article explores some early lie detection technologies (such as the polygraph) and discusses the influences that lie detection initiatives have had in human interactions through the decades. It addresses the empirical issues of whether specific AI technologies …

Religious Tourism At Tana Chirkos & St. Kirstos Semra: Contemporary Issues And Prospects For Sustainable Tourism, Dagnachew Nega

International Journal of Religious Tourism and Pilgrimage

Religious tourism is not a new phenomenon or new practice. It has recently received considerable attention in both academia and the public at large. However, even though Ethiopia is endowed with a variety of religious tourism activities, its contemporary issues, and future prospects haven’t been utilised, outlined and managed. In the Amhara region, in the South Gondar zone, Tana Chirkos and Kirstos Semra are among the outstanding sites where lots of religious travellers are going and religious tourism activities are held. Thus, this study stands with the general objective of investigating the issues and future prospects of religious tourism development …

The Essential Roles Of Forensic Linguists And Expert Interrogators In National Security, Alan Saquella

Publications

Language is a multifaceted element intricately woven into the tapestry of human behavior, serving as a pivotal medium for comprehending and deterring crime. Within this realm, forensic linguists and expert interrogators emerge as distinct yet interconnected professions, playing vital roles in unraveling the complexities of language to ensure public safety and national security. This article sheds light on the shared responsibilities and significance of these professionals in crime prevention and explores why their expertise is crucial for Executive Protection and Security Professionals.

The Pittsburg Micropolitan Area Economic Report, Quarter 3, 2024, Pittsburg State University, Gladys A. Kelce College Of Business

Pittsburg Micropolitan Reports

The Pittsburg Micropolitan Area Economic Report is created by the Business and Economic Research Center (BERC) at Pittsburg State University.

The Pittsburg Micropolitan Area Economic Report, Quarter 4, 2024, Pittsburg State University, Gladys A. Kelce College Of Business

Pittsburg Micropolitan Reports

The Pittsburg Micropolitan Area Economic Report is created by the Business and Economic Research Center (BERC) at Pittsburg State University.

The Budget, Fiscal Year 2024-2025, Tennessee. Department Of Finance And Administration

Budget Volume 1

This document is the final budget for the coming fiscal year.