Digital Commons Network^™

On The Legal-Theoretical Foundations Of Property Taxation Under State Ownership Of Land, Tianke Ban, Yilin Hou, Ping Zhang

Center for Policy Research

The general public and even some scholars challenge the legitimacy of levying the property tax under conditions where land is state-owned and multi-year land-use fees have already been collected at the time of house sales. This challenge points to the legal- theoretical foundations of property taxation: the core issue is whether the rights and economic utility of China's construction land-use-rights (CLUR) are sufficient to be treated as the object of property tax levy. China's Civil Law stipulates that CLUR holders have the rights to possess, use, and profit from the land during their use period, as well as the right …

Patents In Paradise: The Evolution Of Patent Law In The Cayman Islands, Andrew W. Torrance, Andrew P. Morriss, Lisa C. Friedman

Journal of Intellectual Property Law

This study examines the Cayman Islands’ unique position in the global intellectual property (IP) landscape, contrasting its success as an exporter of financial and legal services with the inherently domestic nature of patent protection. We hypothesize that due to this limitation, the Cayman Islands functions as a strategic, cost-effective jurisdiction for augmenting patent protection initially obtained elsewhere. Our research provides the first comprehensive analysis of Caymanian patents, and through a quantitative examination of patent family data—including filing trends, economic valuation, geographic distribution, and assignee profiles—we find strong empirical evidence to support this thesis.
Our findings reveal a disproportionate presence of …

Lgbtqiapn+ Leadership: Barriers And Challenges In Organizational Work Relations, Luiz Henrique Gardini De Silva, Emerald Jay D. Ilac, Tatiani Schmitt

Leadership and Strategy Faculty Publications

To identify the main barriers and challenges faced by LGBTQIAPN+ leaders in the workplace and examine their relationships with leadership self-efficacy. Methodology: Data collection involved LGBTQIAPN+ individuals in leadership positions, resulting in responses from 1,156 participants. To test the proposed theoretical model, Structural Equation Modeling analysis was performed. Main results: The findings highlighted issues related to group composition and diversity in sexual orientation and gender identity as the main barriers and challenges. The validation of the hypotheses supported the notion that the difficulties experienced by LGBTQIAPN+ individuals at work can provide them with valuable skills that lead to leadership, making …

Using Emerging Technologies In The Introductory Managerial Accounting Course To Increase Interest In The Accounting Major And Technology Competencies, Ouadie Akaaboune, Michelle Freeman, Mark Friedman

Faculty Open Access Works

Including technology in the accounting curriculum encourages the adoption of active learning whereby students explore accounting from an individualized manner that better engages students, motivates them to problem solve, and hopefully, allows them to enjoy the learning process and gain more from it. From a curriculum planning standpoint, the introduction of active learning-based technology curriculums also provides information about the perceptions students have about themselves, the accounting profession, and the role technology plays in accounting. Collectively, all this information can be used to guide student interest in accounting as an academic major.

This research article studies the implementation of Cuddly …

Resolution Declaring The Intent Of Una To Participate In Ncaa Division I Athletics, University Of North Alabama Board Of Trustees

Documents

Resolution created by the University of North Alabama Board of Trustees declaring the intention of participating in Division I Athletics of the National Collegiate Athletics Association (NCAA). The resolution outlines the benefits of the transition to the university and community, as well as the various steps that will be executed to accomplish the transition. At the time of the document publication, the transition was expected to be accomplished in the summer of 2014 or thereafter.

An Evaluation Of Structural Gaps And Systemic Barriers In The Entrepreneurship Ecosystem, Iryna V. Lendel, Chloe Wieber, Molly Schnoke

Upjohn Institute Technical Reports

This comprehensive study of Dayton, Ohio’s minority entrepreneurial ecosystem was supported by the Ewing Marion Kauffman Foundation. Based on a multi-year research effort and in-depth interviews with business support organizations (BSOs) and ecosystem stakeholders, the study examines how Dayton’s extensive network of entrepreneurial services supports minority and underrepresented entrepreneurs, identifies persistent gaps, and documents how the ecosystem has evolved amid COVID-19 disruptions, declining federal funding, and shifting approaches to diversity, equity, and inclusion. The study highlights strengths such as well-built early-stage support and collaborative service networks, alongside challenges including limited later-stage business assistance, fragmented entry points, misaligned performance metrics, and …

The Advantages Of Saudi Arabia’S Fixed Exchange Rate Regime For Inflation Control: An Econometric And Empirical Analysis, Rodrigo Bochner

Arab Economic and Business Journal

Since 1986, Saudi, has maintained a fixed exchange rate, pegging the Saudi Riyal (SAR) to dollar at SAR 3.75/USD. This stabilizing domestic prices, and promoting macroeconomic stability in an oil-dependent and economy exposed to volatile global commodity prices and international shocks. This paper provides a assessment of the fixed exchange rate’s advantages for inflation control. Leveraging a dataset spanning 1980–2025 and econometric tools— Ordinary Least Squares (OLS), Vector Error Correction Models (VECM), Autoregressive Distributed Lag (ARDL) techniques, and GARCH models—this study identifies the causal channels and measures the peg’s impact on inflation dynamics, with a review of literature, confirming that …

Motivating And Retaining Student Assistants: A Case Study, Catherine Paolillo, Christopher Marcum

Copley Library: Faculty Scholarship

This paper offers specific recommendations for effectively motivating and retaining student employees at an academic library that practitioners may consider as they develop and implement programs for hiring, training, and retaining student assistants at their institutions. It describes a methodology that can be replicated for similar studies at other universities. This paper contributes new knowledge to the subject of academic library employee retention by reporting on the opinions of library student assistants at a small private liberal arts university in Southern California to gain insight into the kinds of retention program elements that students recommend. This study used an online …

Re-Thinking The Composition Of The Business School Faculty, Michael A. Carrillo, Arthur Kraft, John Kraft

Business Faculty Articles and Research

Since the 1990s, the faculty of U.S. colleges and universities has shifted from a workforce dominated by full-time tenured and tenure-track positions to one in which contingent appointments predominate. According to the American Association of University Professors, contingent faculty grew from about 47 percent of the national workforce in 1987 to roughly two- thirds by 2021 (AAUP, 2023). Business schools faced the same pressures, including cost constraints, a shortage of doctorally qualified faculty, ranking competition, and revised accreditation standards, but they responded differently. Drawing on two decades of faculty data from 180 AACSB-accredited business schools and a subsample of 54 …

College Athlete Revenue Sharing And Nil: Financial Considerations And Implications, Julie Staples, Keith Lowe

Research, Publications & Creative Work

Student athletes have not historically been recipients of cash-based compensation while simultaneously participating in collegiate sports.  Alternatively, these respective athletes have received academic “in-kind” or “non-cash” funding in the form of scholarships.  While these aforementioned scholarships often vary by individual sport and institution, they often include several of the following classifications: tuition, housing, meal plans, textbooks, and related supplies/expenses (Brown, 2019).  Until recently, student athletes have not been allowed to seek external revenue aside of their scholarship as a condition of maintaining their “amateur status” as regulated by the National Collegiate Athletics Association (NCAA), the governing body of collegiate sports …

Xbrl-Formatted Financial Reporting And The Feedback Effect Of Price, Young Jun Cho, Ying-Chi Huang, Holly I. Yang

Research Collection School Of Accountancy

We examine whether the SEC’s XBRL-formatted financial reporting mandate allows investors to better process public financial information, reducing the extent to which managers learn private information from stock price. We find a significant decrease in the investment-price sensitivity for firms that started to file their 10-Ks in an XBRL format, consistent with a reduction in the cost of information processing crowding out private information in stock price. We also find that the decrease in the investment-price sensitivity associated with XBRL adoption is more pronounced for firms with higher business and information complexity and for firms with higher incentives for managers …

Female Ceos And Esg Visual Expressions, Ziming Guo, Beng Wee Goh, Dan Li, Yuan Wang

Research Collection School Of Accountancy

Prior studies have shown that women possess unique personality traits that cause them to communicate differently than men do. Hence, we investigate whether the presence of female CEOs affects the use of visual expressions in a firm’s ESG report (“ESG visual expressions”). Using detailed disclosure data from ESG reports in China, we find that firms with female CEOs use more ESG visual expressions. This result is stronger when the firm prioritizes ESG performance, when the female CEO is more powerful, and when there are more women on the top management team. ESG visual expressions are also positively associated with the …

Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang

Research Collection School Of Accountancy

Using audit hours from firms listed on the Korea Exchange as a direct proxy for audit effort, this study examines whether non-audit services (NAS) purchased from audit firms improve audit efficiency. Our results reveal that the ratio of NAS fees to total fees paid to audit firms is associated with lower audit hours and audit fees, but it is not significantly related to audit billing rates. The reduction in audit effort associated with NAS is more pronounced when NAS provided are audit-related, and for clients who hire Big 4 auditors, have short-tenured auditors, and report a profit. Further, using path …

Firm-Level Political Risk And Earnings Manipulation, Hui Liang James, Thanh Ngo, Jurica Susnjara

Accounting, Finance, Information Systems, and Business-Law Faculty Publications and Presentations

Using recently developed proxies for firm-level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh’s core prediction that investor attention is associated with less managerial manipulation, we find that firm-level political risk, serving as a proxy for investor attention, is positively associated with manipulative earnings management, using both accruals and real activities. The results are robust to alternative proxies for political risk and earnings manipulation, various techniques addressing endogeneity concerns, and subsamples of firms with different earnings manipulation incentives. Moreover, we find that the negative relation between earnings manipulation and subsequent operating performance …

From Amateurism To Open Markets: The Ncaa's Reckoning With Antitrust Lawsuits, Jesse Giffin

William & Mary Business Law Review

Throughout the 2000s the National College Athletic Association (NCAA) has been the subject of many high-profile antitrust lawsuits regarding the financial restrictions imposed on student athletes. The aftermath of some of the most recent decisions has given athletes new ways to earn compensation while competing in college athletics. In House v. NCAA, another historic antitrust lawsuit against the NCAA, the Court for the Northern District of California was tasked with deciding whether student athletes can be paid directly for their athletic performance. By comparing these NCAA antitrust lawsuits with other blockbuster antitrust cases such as the Microsoft antitrust case, …

A Social Norm Perspective On Distorted Information In China, Zhe Li, Massimo Massa, Nianhang Xu, Hong Zhang

Research Collection Lee Kong Chian School Of Business

Can social norms give rise to distorted information in China? We observe that China’s leading social norm related to alcohol consumption and social drinking enhance earnings management. An analysis of toxic alcohol scandals supports a causal interpretation. Further evidence suggests that the influence of alcohol may come from the negative externality that it creates, which is propagated by corporate leaders and cannot be attenuated by market-oriented institutions. Our results reveal a social norm externality that may have important normative implications.

There Is No One-Size-Fits-All Approach To Sovereign Finance, Guan Seng Khoo, Annie Koh

Research Collection Lee Kong Chian School Of Business

In a commentary, SMU Professor Emeritus of Finance (Practice) Annie Koh and Khoo Guan Seng, Asia-Pacific advisory council member of the SWF Academy and EU-Asean Centre, opined that in a volatile world, the strength of a sovereign wealth fund lies in its ability to fulfil its specific, sovereign purpose. Prof Koh and Mr Khoo said that sovereign wealth funds are bespoke instruments of national policy, and in the world of sovereign capital, one size does not, and cannot, fit all. They noted that each fund is a reflection of a country’s unique ambitions, its resource endowments and its specific fears …

The Impact Of Innovation Belief On Strategic Product R&D, Yan Zhou

Dissertations and Theses Collection (Open Access)

In highly uncertain innovation scenarios characterized by long R&D cycles and high risks, how to continuously drive enterprises to develop market-competitive blockbuster products has become a critical issue of shared concern in both practice and academia. Existing research has mostly explained differences in blockbuster product R&D from perspectives such as resource allocation, organizational structure, or institutional incentives, while paying insufficient attention to cognitive and belief factors at the individual level. Based on this, this paper introduces the psychological and cognitive variable of "innovative belief" to systematically examine its impact mechanism on blockbuster product R&D capability.

Taking the R&D team of …

How The Dental Workforce Personifies Servant Leadership, William Chase Dds, Maom

The Journal of the Michigan Dental Association

This feature article explores various leadership styles, identifying servant leadership as the most relevant model for dental professionals. The author connects servant leadership to emotional intelligence (EI), detailing how traits like empathy, self-awareness, and active listening empower clinicians to build trusting patient relationships. By dedicating themselves to high standards of care and maintaining respect for patients, dental teams personify trusted providers. The feature encourages dentists to view themselves as leaders and oral health counselors.

20 Things You Should Never Say To A Patient, Richard H. Madow Dds

The Journal of the Michigan Dental Association

This feature article details the financial advantages of utilizing MDA-endorsed vendors to improve practice profitability. It explains the vetting process performed by volunteers to ensure vendors offer meaningful discounts and vetted solutions. The source highlights specific services, such as PPO fee negotiation, dental marketing, and insurance verifications, which can save a practice over $58,000 annually. By leveraging collective bargaining, members gain access to revenue-boosting solutions without exhaustive trial-and-error searching.

Endorsed Programs News, Reva Darling

The Journal of the Michigan Dental Association

This Endorsed news section outlines several financial and operational resources endorsed by the MDA to support dental practices. It highlights practice financing through Bank of America, significant savings on credit card processing with Best Card, and AI-driven marketing trends via ProSites Additionally, the news features the MDA Medicare Educational Seminar and wealth management services offered by DBS Investment Advisers. These programs are designed to enhance practice efficiency and provide professional guidance for dentists at all career stages.

Transformative Technology And Shortening The Statute Of Limitations Applicable To Taxpayers, Jay A. Soled, Leslie Book

University of Richmond Law Review

When it comes to submitting tax returns and paying taxes, most taxpayers understand the nature of their civic duties and do so dutifully, if not willingly. However, many taxpayers fail to grasp why the IRS has such an elongated time period—namely, three years— to audit their tax returns and propose an assessment. Indeed, when the IRS exercises its oversight authority, records may no longer be available, and memories may be dulled. Since the original institution of the three-year tax assessment limitations period nearly a century ago, tremendous technological strides have been made. Indeed, over ninety percent of income tax returns …

Regulatory Influence, Corporate Governance And Esg Transparency: Evidence From Emerging Economies, Wafaa Salah

Business Administration

In response to the increasing global demand for sustainable practices, the Egyptian Financial Regulatory Authority [1] issued decree 107 in 2021, mandating that Egyptian listed non-financial firms with issued capital of at least EGP 100 million disclose their ESG practices annually, thereby aligning their practices with international sustainability standards. The objective of this study is to investigate the impact of leverage and independence of audit committees on the level of ESG disclosure. Also, it is to examine the moderating effect of Decree 107 on the relationship between leverage and ESG disclosure. A panel data analysis is employed using a balanced …

Management Compensation And Tax Avoidance: The Moderating Role Of Audit Quality, Asmaa A. Elsayed Mrs, Sadek Hamed Mostafa Prof., Dina Elsayed Mostafa Dr.

Business Administration

Tax avoidance has attracted substantial interest from researchers, regulators, and policymakers worldwide due to its significant impact on society as a whole. However, the majority of existing research focuses on developed countries, and the results are inconsistent. Thus, this research investigates the effect of management compensation on tax avoidance as well as the moderating role of audit quality, measured by auditor specialization, in this relationship. The sample includes 352 observations from 44 Egyptian firms listed on the EGX100 for the period 2016 to 2023. Using fixed-effects multiple regression, the findings indicate a significant positive relationship between management compensation and tax …

Ethnic Dissimilarity, Ethnic Status, And Organizational Embeddedness: Climate For Inclusion As Double-Edged Sword, Debjani Ghosh, Jorge A. Gonzalez, Daan Van Knippenberg, Richard A. Rodriguez

Management Faculty Publications

Ethnic dissimilarity to coworkers puts individuals’ social embeddedness at work under pressure. We consider this issue from the perspective of a moderating influence of climate for inclusion in the relationship between ethnic dissimilarity and organizational embeddedness. We argue that, whereas it may seem straightforward that climate for inclusion would be associated with a weaker negative influence between ethnic dissimilarity and organizational embeddedness, team climate for inclusion is a double-edged sword. Taking the status associated with ethnic groups into account, we propose that the status equality implied by climate for inclusion has differential effects for members of high ethnic status and …

Cyber Science Education Meets Healthcare Technology, Angela Spencer

Journal of Cybersecurity Education, Research and Practice

The research investigates how cyber science education combines with healthcare technology during the digital age to resolve a fundamental research gap in these two advancing areas. A combined approach utilizing extensive surveys and detailed interviews evaluates the functionality of learning platforms as well as cybersecurity measures and potential uses of emerging virtual reality (VR) and augmented reality (AR) tools to improve both educational and clinical environments. The research document describes its methodologies thoroughly while. The research documents multiple quantitative and qualitative results before performing its analysis, which leads to strategy development for digit. The researchers worked to find ways that …

Leadership Styles And Their Impact On Employee Engagement, Commitment, And Satisfaction In Non-Profit And For-Profit Organizations, Laure-Ann Swaby

JWU Dissertations & Theses

As organizations face challenges in sustaining retention and development, they must analyze and implement strategies to strengthen their workforce (Hassanein & Özgit, 2022). Employees are a company's greatest asset; without them, production would halt, as their knowledge, skills, and abilities drive organizational performance and operations (Chunhui et al., 2004; Gallup, 2023). Sturm and Vera (2011) showed that employees tend to be less committed when factors such as desired leadership styles, engagement, and job satisfaction are negative within an organization. Over the past decade, turnover has increased significantly, imposing financial challenges to organizations across both the non-profit and for-profit sectors (McCrory …

J Mich Dent Assoc February 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+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The February 2026 (Volume 108, No. 2) issue of the Journal is published in a digital 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 issue includes feature articles on Risk Management and 2025 Servant Leadership as well as a clinical reprint …

2026 February, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for February of 2026.

Market Culture And Innovation Acceptance In Fire Safety Products: The Moderating Role Of Perceived Market Regulation, Xu Zhang

Dissertations and Theses Collection (Open Access)

Against the backdrop of continuously rising global fire safety standards and ongoing technological iteration in fire protection products, whether innovative fire protection products can be effectively accepted by the market has become a critical issue influencing the returns on firms’ innovation investments and the high-quality development of the industry. Existing studies have predominantly explored innovation diffusion mechanisms from the perspectives of technological attributes or organizational factors, while paying relatively limited attention to market culture as a contextual factor, as well as to the differentiated role that government regulation may play in this process. Based on this, this study takes institutional …