Digital Commons Network^™

Western Australian Regional Development Trust Annual Report 2025-26, Department Of Primary Industries And Regional Development, Western Australia

Western Australian Regional Development Trust Annual Reports

The Trust is an independent statutory advisory body to the Minister for Regional Development, established under the Royalties for Regions Act 2009 (Act).

The functions of the Trust are to provide advice and make recommendations to the minister:

• for the purposes of sections 5(2) and 9(1) of the Act; and
• on any other matter relating to the operation of the Fund that is referred to it by the minister.

In addition to its monitoring and advisory role, the Trust also works to engage and enhance relationships with key regional stakeholders and influencers to promote greater collaboration and innovation in the …

A Theory Of Hard And Soft Information, Jeremy Bertomeu, Ivan Marinovic

Olin Business School Faculty Research

This paper studies a model of optimal disclosure via two comp eting communi- cation channels, hard information whose value has been veri fied and soft disclo- sures (e.g., forecasts, unaudited statements, press relea ses). We show that certain soft disclosures may contain as much information as hard dis closures and establish that: (a) exclusive reliance on soft disclosures tends to co nvey bad news, (b) cred- ibility is greater when unfavorable information is reporte d and (c) misreporting is more likely when soft information is issued jointly with har d information. We also show that a soft report that is …

How Often Do Managers Withhold Information?, Jeremy Bertomeu, Paul Ma, Ivan Marinovic

Olin Business School Faculty Research

We estimate a dynamic model of voluntary disclosure, using annual management forecasts of earnings, that features a manager with pri ce motives and an uncertain but persistent information endowment. Our estimates imply that: (i) managers face disclosure frictions 35% of the time; (ii) conditional on being informed, managers withhold information 17% of the time; and ( iii) conditional on being silent, managers possess information 24% of the time. Managers’ strategic withholding motives increase investors’ uncertainty about earnings by 3%. We find that managers’ price motives reduce strategic withholding by one-third, in response to investors’ increased skepticism in the event of …

Ai-Supported Analysis Of Jury Deliberation Impact Factors, Jennifer Siciliani Phd

Generative AI Teaching Activities

Students conduct a controlled, two-run generative AI jury simulation to examine how a single socio-legal variable affects simulated jury deliberation. They compare and manually code the AI-generated outcomes against peer-reviewed human jury research to evaluate the model’s accuracy, limitations, and potential biases.

The Influence Of Entrepreneurial Marketing On Sustainable Competitive Advantage In Tanzanian Smes: A Lower-Order Dimensional Analysis, Omari Khalifa Mbura

Business Management Review

Although entrepreneurial marketing is increasingly recognised as multidimensional, limited understanding remains of whether its individual behaviours exhibit equivalent relationships with competitive advantage, particularly when behaviours associated with the same broad dynamic-capability process are considered separately. This study examines the associations between five lower-order dimensions of entrepreneurial marketing (EM)—proactiveness, innovativeness, resource leveraging, customer intensity and value creation—and sustainable competitive advantage (SCA) among food-processing small and medium-sized enterprises (SMEs) in Dar es Salaam, Tanzania. Guided by Dynamic Capability Theory (DCT), cross-sectional survey data from 255 SMEs were analysed using partial least squares structural equation modelling (PLS-SEM) in the SEMinR package in R. …

From Kitchen To Canon: Women And Culinary Recognition Executive Summary, Eulanda A. Sanders, Andra Harris

ICHRIE Research Reports

Despite women comprising a majority of the U.S. restaurant workforce, they remain significantly underrepresented in culinary leadership and elite recognition. Using an exploratory, descriptive design that draws on secondary data from the ACS, NRA, U.S. Census Bureau, and the James Beard Foundation, this study maps gender disparities across the culinary career pipeline. Women represent approximately 54% of the restaurant workforce but only 24.8% of chefs and head cooks, with a substantial gender wage gap persisting across the occupation (NRA, 2026; U.S. Census Bureau, 2024). Of 402 James Beard Award winners analyzed, 71.6% were male and 28.1% female. Disparities intensify at …

How Philadelphia Markets Itself As A Fifa 2026 Host City: A Social Media Strategy Analysis, Taylor C. Mickley, Kelly G. Barr, Lali Odosashvili

ICHRIE Research Reports

With the 2026 FIFA World Cup around the corner, host cities are competing for global attention on social media. This study analyzed 543 Instagram posts from three host cities: Philadelphia and New York/New Jersey from the USA and Monterrey, Mexico. Posts were collected between August and December 2025 during the FIFA World Cup qualifying period for North and Central America and the Caribbean. Content was classified by category and format, and engagement was measured through reactions, comments, reposts, and shares. The findings challenge a common assumption: cities that posted the most did not generate the most engagement. Commercial content such …

The Impact Of Social Expectations And Gender Norms On Women Leaders' Marital And Partner Relationships And Their Influence On Workplace Outcomes, Hedi Kovacs-Resnik

Economic and Business Review

Leadership sustainability among women remains insufficiently explained in leadership research, as dominant models prioritise workplace factors, neglecting the role of private-life demands. This research explored how social expectations and gender norms influence women's private lives and how the emotional impact spills over into their leadership style and performance, thereby influencing their career progression. Using a qualitative design and thematic analysis of 18 interviews with women in leadership roles, the research examined what it means to lead while also navigating family and relationships.
The findings revealed that the boundaries between women's private and professional lives are almost nonexistent. Professional success often …

Beyond Adoption: How Technology–Organization–Environment Factors Shape The Use Of Social Media Technologies And Performance In B2b Companies, Peter Grabner, Barbara Čater

Economic and Business Review

This study examines how technological, organizational, and environmental factors shape social media technology (SMT) use in business-to-business (B2B) markets and how SMT use relates to customer relationship performance and marketing performance. Building on the technology–organization–environment (TOE) framework, we develop and test a structural model in which perceived simplicity of SMT (technology), SMT strategy (organization), and mimetic competitive pressure (environment) shape SMT use, which in turn affects customer relationship and marketing performance. We collected data with an online survey of 195 marketing and sales professionals from B2B companies in Slovenia. Results indicate that SMT strategy is the strongest predictor of SMT …

Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo

Economic and Business Review

This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, …

The Non-Binding Bind: Reframing Precatory Stockholder Proposals Under Delaware Law, Kyle A. Pinder

Michigan Business & Entrepreneurial Law Review

Rule 14a-8 under the Securities Exchange Act of 1934 allows stockholders to submit proposals for inclusion in a company’s proxy materials. The rule assumes that Delaware law provides stockholders with the right to submit non-binding proposals for stockholder approval. But as many have observed, this assumption lacks a firm basis in state law, particularly in Delaware. If such a right exists, a stockholder conducting its own proxy solicitation could submit numerous precatory proposals, including those advancing narrow or special interests. This article concludes that, under Delaware law, stockholders do not have an inherent right to submit precatory proposals. Accordingly, a …

Navigating The Eu’S Corporate Sustainability Due Diligence Directive: Strategic Implications For Us Companies, Silvia Ciacchi, Michael Faure, Sharon Oded

Michigan Business & Entrepreneurial Law Review

The European Union’s (“EU”) Corporate Sustainability Due Diligence Directive (“CSDDD” or the “Directive”) introduces new human rights and environmental obligations that reshape global corporate governance. This paper explores its impact on US companies, with a particular focus on compliance strategies under both direct and indirect applicability. It contrasts tactical compliance, which emphasizes risk mitigation while meeting minimum legal requirements, against strategic compliance, where companies use sustainability to gain a competitive edge in the market.

This paper highlights how varying enforcement levels across EU Member States may incentivize companies to “forum shop” or choose jurisdictions with more relaxed enforcement. It also …

Green Information Systems Adoption And Business Outcomes In Ugandan Smes: An Extended Theory Of Planned Behaviour Approach, Sonny Juma Nyeko, Samali Mlay, Cosmas Ogenmungu, Abdallah Ibrahim Nyero

Business Management Review

The study assesses the relationship between TPB antecedents and GIS business outcomes in SMEs, using an expanded TPB framework. Researchers gathered data from SMEs via a survey and analysed it using PLS-SEM. The framework used in the study explains 58.5% of the differences in GIS business outcomes. The results reveal that subjective norms, attitude, benefits, and obstacles are significant predictors of GIS business outcomes such as ecological IT practices, although perceived behavioural control displays an insignificant negative relationship. The study extended the TPB model by incorporating GIS benefits and GIS obstacles as additional factors influencing GIS adoption, business outcomes, …

Um Dean's Report - Meeting The Challenge Of Educating Dentists In A Constantly Evolving Profession, Jacques E. Nör

The Journal of the Michigan Dental Association

University of Michigan School of Dentistry Dean Jacques Nör highlights the school's historical legacy during its 150th anniversary and details recent academic, clinical, and research progress. Key developments include the establishment of the state-of-the-art Digital Dentistry Center for in-house digital workflows, a pediatric certificate program in Social Epidemiology funded by a $2.1 million federal grant, the transition to Epic electronic health records (integrated with MyChart), and the community-based collaborative care rotation program in Marquette. The report also highlights national faculty leadership roles and $24.1 million in research funding.

When Dentists Spoke Up, The Law Changed, Timothy Rath

The Journal of the Michigan Dental Association

This article details how grassroots member advocacy led to the passage of Michigan Senate Bill 105. Championed by the Michigan Dental Association, the law requires insurers to offer at least one fee-free payment method for dental reimbursements, protecting practices from being forced to pay transaction fees of 3% to 5% to access virtual credit card payments. Once a dentist opts out under the new law, insurers must maintain the alternative payment method. This legislative victory highlights the power of organized dentistry in relieving the administrative and financial burdens faced by individual practitioners amid rising operational overhead costs.

The Application Of Machine Learning And Deep Learning On Demand Forecasting Across Time-Critical Industries: A Systematic Review, Asmaa Seyam, Sujith Samuel Mathew, May El Barachi, Cheng Zhang, Jun Shen

All Works

The applications of machine learning and deep learning in demand forecasting have attracted increasing attention, as they offer remarkable predictive capabilities that help automate forecasting processes and achieve higher accuracy. While numerous review studies have examined solutions within specific industries, there is a lack of comprehensive literature review investigating these solutions across different sectors. Therefore, this study overviews machine learning and deep learning applications in demand forecasting across time-critical industries, including power, tourism, water, transportation, and food. A two-tier classification framework is proposed to categorize demand forecasting studies by both application industry and methodological architecture. In addition, the most popular …

Human Capital Disclosure And Labor Market Outcomes: Evidence From Regulation S-K, Jung Ho Choi, Dan Li, Daniele Macciocchi

Research Collection School Of Accountancy

We examine the labor market consequences of the 2020 Regulation S-K requiring human capital disclosure in 10K filings. Using large-sample job-level data and a Generative Large Language Model (GLLM), we observe that public firms subject to the regulation increase their disclosure of diversity, equity, and inclusion (DEI) information in job postings relative to a matched sample of large private firms. The increase in job-posting disclosure is more pronounced among firms facing greater external pressure to increase their workforce diversity. These findings suggest a shift in demand for diverse candidates by public firms following the regulation. Yet, consistent with short-term inelastic …

Uncovering Customer Sentiment And Brand Perception By Leveraging Large Language Models: A Case Study In The Automotive Industry, Sujith Samuel Mathew, Kadhim Hayawi, Faseela Abdullakutty, Neethu Venugopal, May El Barachi

All Works

Analyzing customer perceptions has become increasingly important in the automotive industry as it provides actionable insights into consumer satisfaction, preferences, and areas requiring improvement. This study proposes a novel perception analysis framework for automotive reviews using advanced Large Language Models (LLMs), including BERT, FLAN-XXL, and Mistral 7B, leveraging zero-shot learning to categorize reviews without task-specific training data. The framework follows a two-stage evaluation process, beginning with zero-shot perception classification and followed by a detailed topic-wise perception analysis. Model performance was evaluated using accuracy, precision, recall, and F1-score across reviews from five major automotive brands—Toyota, Kia, Honda, Nissan, and Hyundai. While …

A Game-Theoretic Approach To Customer Rating Of Hotels On Ota Platforms, George Lymperis, Lambros B. Drossos

Journal of Global Business Insights

This study develops a game-theoretic model of moral hazard in hotel–guest interactions on Online Travel Agency (OTA) platforms, addressing a question the reputation literature has largely overlooked: can customer reviews discipline hotel behavior even in genuinely one-shot transactions, where a guest and hotel never interact again? Standard repeated-game accounts of reputation rely on a shadow of the future that is absent in tourist-dependent markets dominated by one-time visitors. Drawing on principal–agent theory and community-enforcement models of reputation, we model the hotel–guest interaction as a static moral hazard game in which a neutral OTA verifies and enforces review-based penalties. Hotels choose …

Smart Service Experience And Consumer Loyalty In Saudi Arabian Smart Hotels: The Mediating Roles Of Tourist Happiness And Value Co-Creation, Fahad M. Alhuqbani

Journal of Global Business Insights

Drawing on Cognitive-Affective System Theory (CAST), this study investigates the mediating roles of tourist happiness and willingness to co-create value in the relationship between Smart Service Experience (SSE) and loyalty among consumers of smart hotels in Saudi Arabia. Data were collected from 367 guests who had stayed in a smart hotel in Saudi Arabia within the past year and analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that SSE positively influences both tourist happiness and co-creation willingness, which in turn drive guest loyalty. Notably, the affective pathway through tourist happiness exerts a stronger effect on loyalty than …

The Competence Architecture Of Nonprofit Organizations: A Conceptual Model Linking Leadership, Governance, And Human-Capital Systems To Institutional Credibility, Franklin Livingston

Journal of Global Business Insights

Nonprofit organizations are judged through the competence of visible leaders, yet organizational competence is not reducible to the capabilities of any single executive. Reviews of nonprofit capacity report inconsistent associations between organizational capacity and performance. This conceptual article proposes a theoretical explanation for that inconsistency, one that remains compatible with methodological explanations. It develops a model of nonprofit competence architecture in which competence is an output that organizational systems continuously produce, correct, retain, and make visible, not a stock organizations possess. A theory-synthesis design specifies four mechanisms: Leadership-formation systems generate managerial capability; governance systems detect and partially compensate for capability …

Technological Appropriation As A Strategic Policy In Smes: Building Anticipatory Capabilities For Digital Transformation, Hernán Cornejo

Journal of Global Business Insights

Abstract: Technological appropriation has become a critical strategic issue for small and medium-sized enterprises (SMEs) undergoing digital transformation. While many SMEs adopt digital tools to address immediate operational needs, fewer succeed in embedding them into organizational routines, strategic decision-making, and long-term adaptation. This study examines technological appropriation as a key mechanism through which SMEs convert digital adoption into strategic organizational capability. Drawing on the literature on technological appropriation, dynamic capabilities, and strategic foresight, the paper proposes and empirically tests an integrated model. A mixed-methods design was employed, combining a survey of 198 SMEs from Argentina, Chile, and Colombia with 15 …

The Pickleball Opportunity: A Case Study To Evaluate The Market Demand And Feasibility Of Opening A Private Pickleball Facility, Dene Williamson, Janet Jones

Global Sport Business Journal

This case study explores the market demand and financial feasibility of opening a privately owned, indoor pickleball facility in Warrensburg, Missouri. The central character, Mr. Dink, returns to his rural hometown with the goal of building a community-centric recreational space centered around America’s fastest-growing sport—pickleball. Students are asked to evaluate the business opportunity through comprehensive market research, financial forecasting, and risk assessment. Drawing from comparative data provided by an established facility in Florida, the case challenges students to adapt proven strategies to a smaller, lower-cost market. The case provides a platform to practice feasibility analysis, pricing strategy, break-even modeling, marketing, …

Inflation-Differential Rule Versus (De Facto Soft-Peg) Discretion: Exchange-Rate Management Approach In Developing Economies, Behnam Ebrahimi, Mohammad Vaez Barzani Dr.

Bulletin of Monetary Economics and Banking

Many developing and emerging economies officially report a managed floating exchange-rate regime tailored with a fundamental exchange rate management approach, while in practice operating a de facto soft peg, characterized by discretionary, near-constant exchange-rate depreciation aimed at dampening inflation expectations. This discretionary approach—often justified as a pragmatic response to inflationary pressure—produces a hybrid regime that lacks the transparency and credibility emphasized in IMF policy guidance. This study evaluates whether substituting Discretionary Soft-Peg Exchange Rate Management approach with an Inflation-Differential Rule of Exchange Rate Management approach, which links exchange-rate adjustments to the inflation differential between domestic and rest of the world, …

From The President - The Transformative Value Of Our Profession, Melanie E. Mayberry, Dds, Ms-Hcm

The Journal of the Michigan Dental Association

Melanie E. Mayberry, MDA President, reflects on the transformative value of dentistry on both patients and the personal lives of practitioners. The article emphasizes how the dental profession builds stronger communities through service, empathy, mentorship, and continuous learning. Highlighting student and patient resilience in the face of adversity, Mayberry draws inspiration from events like the Kalamazoo Mission of Mercy, where volunteers provided over one million dollars in free dental care. She encourages dentists of all generations to foster a community of belonging, embrace professional evolution, and appreciate the spiritual and personal rewards of their service.

J Mich Dent Assoc Sept. 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The September 2026 (Volume 108, No. 9) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

This full compilation of the September 2026 Journal of the Michigan Dental Association features the deans' reports from the …

The Back Page - A New Chapter For The Mda Journal, Timothy Rath

The Journal of the Michigan Dental Association

Tim Rath, MDA's Content and Editorial Manager, introduces himself as the managing editor of the MDA Journal. He outlines a new strategic chapter focused on aligning the journal's clinical content with the association's broader advocacy, educational, and membership events. Celebrating the legacy of Dave Foe and welcoming new Editor-in-Chief Dr. Romesh Nalliah, Rath emphasizes that the best story ideas originate from practitioners in the field. He invites Michigan dentists to share personal narratives of unique career paths, fascinating hobbies, unique patient cases, and life outside the clinic to foster professional inspiration.

Patient-Centered Imaging In Dentistry, Erika Benavides Dds, Phd, Fabiana Naomi Soki, James R. Geist Dds, Ms, Angela M. Hoikka, Dds, Ms

The Journal of the Michigan Dental Association

This clinical feature discusses joint guidelines by the ADA and AAOMR for patient-centered dental radiography and cone-beam computed tomography (CBCT), emphasizing individual risk-based needs rather than routine schedules. It covers the principles of radiation safety: justification, optimization (ALARA/ALADA), and dose limitation. The article maps out specific imaging modalities recommended for caries, periodontal disease, endodontics, orthodontics, implants, and TMJ disorders. Additionally, it summarizes Michigan's administrative rules for X-ray installation shielding, equipment alignment, stable mechanical support, operator positioning, and the mandatory radiography training program requirements for dental assistants.

Central Bank Financial Strength, Credibility, And Global Market Risk: Evidence From Southeast Asian Economies, Mega Fauziah, Hermanto Siregar, Solikin M. Juhro, Tanti Novianti, Sigit Wibowo

Bulletin of Monetary Economics and Banking

This paper examines central bank credibility in the context of its financial strength, independence, and global market uncertainty in five Southeast Asian countries between 2005 and 2023. We find that the global market risk indicated by VIX reveals that these Southeast Asian economies, despite achieving considerable central bank independence and institutional development, remain fundamentally constrained by global market conditions in maintaining their credibility, measured by the difference between the inflation rate and its target in the same year. We argue that in emerging economies exposed to global uncertainty, central bank profitability, conditional on its independence, is vital for central banks …

Offline And Thriving: Understanding The Professional And Personal Lives Of Non-Social Media Users In A Digitally Dominant Era, Bhargava Mantena

Dissertations

Existing research has treated voluntary social media abstinence as the absence of users rather than as a condition worth study. This mixed-methods study examined its psychological and occupational correlates. Adults aged 21 to 65 reporting abstinence from all major platforms for six months or more completed three validated instruments measuring mental well-being, work engagement, and perceived social isolation; a purposive subsample of 12 took part in semi-structured interviews. The analysis set comprised 120 participants, below the 128 indicated by the a priori power analysis. Research Question 1 could not be tested as approved, because no active-user comparison group was recruited; …