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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.

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 …

Tourism Dependency: Prosperity Or Precarity, Samson Eby

Finance Undergraduate Honors Theses

Tourism Dependency: Prosperity or Precarity

Is being tourism dependent in a developing country a beneficial tool to use to grow economics

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 …

Bridging The Gap Between Career Expectations Versus Labor Market Realities, Reinette P. Madrid, Grethel T. Ledesma, Ignatius Aryono Putranto, Jyro B. Triviño

Leadership and Strategy Faculty Publications

Most students lack awareness regarding the labor market outcomes for their chosen college majors. This study aims to answer what factors affect the career expectations of graduating students at Quezon City University and how these expectations align with the prevailing labor market situation. It employed descriptive, causal, and explanatory research using a sample of 108 respondents from fourth-year information technology students for the school year 2021 to 2022. Eight of the nine null hypotheses were rejected by employing multinomial logistic and linear regression. Student fixed effects and other labor market outcomes significantly predicted salary, estimated stability, and estimated skills in …

Firms’ Darq Readiness And Marketing Implications: A Systematic Literature Review, Ali N. Tehrani, K. Roy, Richard Gruner

Research outputs 2022 to 2026

Purpose – This study aims to systematically review literature across diverse disciplines, including marketing, management and information systems, to synthesise insights on firms’ readiness to adopt and implement DARQ technologies and their marketing implications. DARQ technologies are emerging and cutting-edge technologies, including Distributed Ledger Technology, Artificial Intelligence, Extended Reality and Quantum Computing (hence, DARQ). Design/methodology/approach – Through a systematic review of over 2, 500 papers across three databases, this study distilled a focused sample of 88 papers. It comprehensively explores the reported dimensions, antecedents, outcomes and marketing implications of firms’ readiness for DARQ technologies. Findings – This study identified three …

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 …

Linking Sustainability Performance To Stock Resilience During And After Covid-19 Crisis: Evidence From Southeast Asia, Khalilul Rahman, Retnosari Retnosari, Sanda Patrisia Komalasari, Muhammad Wafiq

Jurnal Akuntansi dan Keuangan Indonesia

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as …

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 …

The Role Of Corporate Sustainability Goals In Shaping Organizational Intentions And Adoption Of Green Technologies In Small- And Medium-Sized Enterprises, Syed Zamberi Ahmad, Abdul Rahim Abu Bakar, Imane Belyamani, Manar Fawzi Bani Mfarrej

All Works

This study investigates green technology adoption (GTA) among small and medium-sized enterprises (SMEs) in the United Arab Emirates (UAE), focusing on the influence of corporate sustainability goals (CSG) and sustainability motivation (SM). Utilizing institutional theory, the theory of planned behavior (TPB), and resource-based view (RBV), the research highlights how SMEs integrate environmental, social, governance (ESG) and economic considerations into their CSG to enhance GTA. Addressing a gap in prior research that has largely emphasized external drivers of adoption while underexploring internal organizational mechanisms, the study conceptualizes CSG as strategic intent and models SM as a second-order construct . Based on …

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. …

Be Watchful Of “Perfect Mediocracy” In Tourism Research!, Songshan (Sam) Huang

Research outputs 2022 to 2026

No abstract provided.

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, …

When The Bridge Is Not At Sea: Investigating Transfer Of Learning From Full Mission Bridge Simulator To Navigation Training Onboard, Thammawan Phanphichit

World Maritime University Ph.D. Dissertations

This dissertation explores, through a mixed-methods approach, how fullmission bridge simulators support transfer of learning to navigation training onboard, and under what conditions transfer can be trusted. Qualitative and quantitative components were integrated across the four articles. The first study explores how key onboard training stakeholders perceive its challenges, limitations, and the possibility of reducing required sea-time. Findings show broad agreement that OBT remains important, though openness to simulator use was conditional on credible evidence that simulator-developed competence can transfer onboard. The second and third studies examine this through transfer of learning theory. A systematic review identifies elements influencing transfer …

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 …

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 …

Oct. 2026 - At The Table: How Mda Advocacy Turns Member Concerns Into Action, Timothy Rath

The Journal of the Michigan Dental Association

The cover story provides an in-depth examination of the Michigan Dental Association’s grassroots advocacy framework, highlighting the successful enactment of Senate Bill 105. SB 105 addresses "virtual credit cards" by requiring dental insurers to offer reimbursement options without transaction fees. The article details how MDA staff, legislative leaders, and Political Action Committee (PAC) donors collaborate to identify member priorities, build legislative relationships, and educate policymakers. Emphasizing the essential role of practicing dentists in state capitol discussions, the story illustrates how grassroots participation turns practice challenges into legislative victories.

Oct. 2026 - A Lifetime Of Saying Yes To Service, Timothy Rath

The Journal of the Michigan Dental Association

This biographical feature profiles Dr. Raymond Gist, celebrating his receipt of the key to the city of Flint, Michigan, and his six-decade career in dentistry. Tracing his journey from Flint to becoming the first Black president of the American Dental Association (ADA), the story highlights his dedication to patient care, mentorship, and leadership within organized dentistry. Dr. Gist encourages early-career and underrepresented dentists to embrace leadership roles and community involvement, demonstrating how committing to service elevates the profession and advances oral health equity.

Oct. 2026 - Lead: Find Your Place In The Room, Timothy Rath

The Journal of the Michigan Dental Association

This article spotlights the Michigan Dental Association’s Leadership Exploration And Development (LEAD) program, designed to cultivate early-career dental leaders. Featuring experiences from program participants during a visit to ADA headquarters, the piece highlights insights on emerging practice models, demographic shifts, and membership trends shared by national experts like Dr. Marko Vujicic. The article details how LEAD fosters generational diversity, governance training, and peer networking, encouraging early-career Michigan dentists to apply for upcoming cohort opportunities.

Oct. 2026 - Dentistry And The Law: Dealing With An Unlicensed Employee, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column addresses the severe regulatory and legal risks of employing a dental hygienist whose license has lapsed. MDA Legal Counsel explains that under Michigan law (MCL 333.16222(1)), licensed health care professionals are mandatory reporters and must notify the Michigan Department of Licensing and Regulatory Affairs (LARA) upon learning of unlicensed practice. Continuing to employ an unlicensed hygienist exposes the dental practice to administrative sanctions, loss of licensure, and liability. Practice owners are advised to verify employee licenses regularly and screen for unresolved administrative complaints

Oct. 2026 From The Editor - Advocacy Works. We've Seen It., Romesh Nalliah

The Journal of the Michigan Dental Association

In this editorial, the Editor-in-Chief emphasizes the vital role of professional advocacy in protecting patients and sustaining dental practices. Drawing inspiration from historical advocacy efforts, such as Benjamin Ricci's fight for institutionalized care standards, the article highlights recent victories achieved by the Michigan Dental Association. Key achievements include securing increased Medicaid reimbursement rates after decades of stagnation and advocating for the passage of Senate Bill 105 to eliminate burdensome virtual credit card fees. The author underscores that health policy change requires active engagement from dentists advocating on behalf of their patients and profession.

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.

Complementary Global–Local Feature Fusion And Ensemble Refinement For Facial-Expression Recognition On Fer2013, H. M. Shahzad, Hassan A. Ahmed

Business Faculty Publications

Facial-expression recognition (FER) on FER2013 remains challenging because of low-resolution images, class imbalance, and label ambiguity. This study presents a global–local feature-fusion framework that integrates complementary representations with validation-based ensemble refinement. A frozen DINOv2 ViT-Base captures global facial semantics, while EfficientNetB3 extracts complementary local texture features. Their fused representation is used for seven-class facial-expression classification. The classification head is first trained with targeted feature-space SMOTE, and the EfficientNetB3 branch is then partially fine-tuned. Five-view test-time augmentation (TTA) is further incorporated at inference, together with an independently trained ConvNeXt-Tiny branch to provide additional architectural diversity. Ensemble weights are selected using a …

The Role Of Organizational Passion In Reducing Counterproductive Work Behavior: A Field Study At The College Of Administration And Economics, University Of Fallujah, Mustafa Amjed Ibrahim, Zaid Khawam Mahmood, Wael Ismail Khalaf

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the role of organizational passion in reducing negative work behavior among employees at the College of Administration and Economics, University of Fallujah. The research employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool. For data analysis, the researchers used (Smart PLS v.4) and (SPSS 28 The research community included 127 individuals, but the research sample was made up of 104 college members, and when the questionnaire was distributed the exact number retrieved was 97. The research concluded that there is a strong and statistically significant relationship between organizational passion and negative …