Digital Commons Network^™

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.

Jadughar: The House Of Magic, Dhruvi A. Shah

Masters Theses

Jadughar or the House of Magic is what people call a 'museum' in parts of South Asia. The practice of museum making, at its origin, is the act of collecting, preserving, interpreting and representing a culture’s tangible and intangible heritage to make it accessible to diverse audiences. Since the early 19th century such practices have been performed at various kala bhandars (art centers) in India, without the need of a formal or institutional organisation. The British introduced the model of a ‘museum’ in South Asia, with the aim of not only preserving ethnographic collections, but also showcasing their power and …

Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence

Dissertations

The purpose of this dissertation is to examine how venture capitalists (VCs) and angel investors (AIs) make investment decisions regarding early-stage startups. Using an Interpretative Phenomenological Analysis (IPA) framework—consisting of three core components: phenomenology, hermeneutics, and idiography—this study draws upon three decision-making models: the Rational Actor Model (RAM), the Heuristics and Biases model (H&B), and the Naturalistic Decision-Making model (NDM) to explore what motivates VCs and AIs to choose, for instance, “Company A over Company B.” Semi-structured interviews were conducted with 10 experienced venture investors to examine how they evaluate risk, assess founders and teams, and navigate the persistent uncertainty …

Another Group Project? Exploring The Motivations And Design Of The Undergraduate Business Group Project, Hannah Venable

Honors Projects

This project explores the ways and the reasons professors use group work through a qualitative analysis of original survey and interview data and past literature. Current literature is often focused on student perspectives or tools that can be used, but there are gaps surrounding professor perspectives and motivations surrounding their choices. Survey and interview data was collected from college instructors at 4 institutions; SPU, SU, UW, and WWU, with a total of 40 survey respondents and 4 interviews, asking questions about how much they use group projects, their motivations and influences, and aspects of their design process. Group work is …

Elevating Voices: Exploring The Impacts And Experiences Of Required Workplace Dei Training, Marika Barto

Dissertations

Mandatory diversity, equity, and inclusion (DEI) training is a common element institutional DEI initiatives in their response to dismantling racial inequity in government organizations; yet, the lived experiences of racially marginalized participants remain critically underexamined—particularly in government settings, where the bureaucratic structures implementing these trainings are themselves racialized. This research was conducted during one of the most politically hostile environments for DEI work in recent memory. Federal executive actions in 2025, specifically the “Bondi memo,” directed entities subject to federal antidiscrimination laws to cease DEI practices, creating immediate chilling effects that directly impacted this study and reminded us that the …

Burning Out: A Narrative Exploration Of The Adaptive Challenge And Scaffolds Built Toward Sustenance Among Immigrant Rights Activists In San Diego County, Anna C. Runion

Dissertations

Activist burnout has been identified as one of the greatest threats to social movement sustainability, and the lived experience of paid immigrant rights activists remains undertheorized. This narrative inquiry explored activist burnout among 10 San Diego County immigrant rights activists, revealing how this community understands burnout, what factors contribute to its production, and how activists sustain themselves within it. Using Clandinin and Connelly’s (2000) narrative inquiry methodology, the researcher conducted in-depth individual interviews with ten activists representing a range of intersectional identities and roles. Narrative profiles were analyzed through holistic narrative reading, narrative reporting, structural and emergent coding, and cross-narrative …

“I Have A Voice”: Bridging The Communication And Sensemaking Gap Between Restorative Justice Practice And Program Implementation, Stefan Cocorelis

Dissertations

Restorative justice (RJ), a philosophy, practice, and movement inspired by local, largely Indigenous traditions, has increasingly been introduced in modern criminal justice systems as an alternative process to more comprehensively address harmful incidents, heal harms, and meet victim’s needs. While RJ implementation growth is encouraging for its advocates, there remain significant questions around formalized RJ practice. Specifically, little is known about the decision-making process in implementing and administering RJ programming within criminal justice. This dissertation aimed to contribute to the understanding of RJ practice and implementation efforts within criminal justice systems by putting emphasis on practitioners already working directly in …

Impact Of Digital Leadership And Organizational Intelligence On Digital Organizational Transformation: An Empirical Study, İzzet Dedeoğlu, Murat Ak, Filiz Demir, H.Tezcan Uysal

Makara Human Behavior Studies in Asia

Technological and digital developments in the current information age have brought profound transformations to organizations, especially business operations and structures. Digital organizational transformation may be more effectively managed through the combined influence of digital leadership and organizational intelligence. This study examines the impact of digital leadership and organizational intelligence on the digital organizational transformation process, addressing a clear gap in the existing literature, as few studies have empirically investigated these factors together. Data were collected via an online survey from 104 employees of a packaging company in Konya, Türkiye, using a convenience sampling method. The study was designed as an …

The Tax Adviser, Volume 18, Number 9, September 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Tax Clinic, John L. Norman Jr.

Tax Adviser

No abstract provided.

Branch Level Taxes Of The Tax Reform Act Of 1986, One Step Towards Equality Of Treatment For Branches And Subsidiaries, Arthur L. Fisher, Aaron A. Rubenstein

Tax Adviser

No abstract provided.

Corporate Amt: The Book Income Adjustment, New Regulations Offer Guidance But Few Surprises, Samuel P. Starr, Kathryn A. Kindgren

Tax Adviser

No abstract provided.

Adapting And Promoting Tourism For Children In Venice And The Lagoon Islands: A Comparative Analysis Of Food-Related Discourse Strategies In English And In Italian, Daniela Cesiri Prof.

International Journal of Islands Research

According to the latest available version of the Annual Tourism Survey drafted by the City of Venice, in 2023, 12,628,079 tourists visited Venice and the Lagoon Islands (Bettiol & Marini, 2025). This survey does not provide data on the age groups of these visitors, but they are available in the previous version of the same Survey (Bianchetto & Marini, 2022), which reports that 29% of tourists were in the 46-71 age group. Therefore, we can presume that, excluding the older age groups, quite a large proportion of visitors is likely composed of young tourists and families with children. This study …

The Tax Adviser, Volume 18, Number 8, August 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Washington Report: Tax Division Comments On Irs Taxpayer Interview Procedures, Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.

Foreign Investments In U.S. Real Estate, Tax Planning Opportunities Are Still Plentiful After Firpta, Ernest R. Larkins, Sheretta H. Jones

Tax Adviser

No abstract provided.

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.

The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove

Business Faculty Articles and Research

People sometimes enjoy the thrill of the hunt, which implies search can generate joy in addition to costs. Some customers say they enjoy searching for unique items such as vintage T-shirts and luxury handbags, and managers at warehouse stores, thrift stores, and many online selling platforms say they design their store format to offer a treasure hunt experience. We develop a model in which customers enjoy searching for a treasure. Our model’s search utility function includes a term based on the treasure’s net value, a term based on the instantaneous likelihood of discovering treasure, and a constant term reflecting other …

Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz

Advances in Business Education (ABE) Conference Proceedings

Conference Overview: The Second Annual Advances in Business Education (ABE) Conference was held on May 21–22, 2026, at Lincoln Memorial University in Harrogate, Tennessee. Hosted by the LMU School of Business, the ABE Conference exists to promote teaching excellence, scholarly inquiry, and regional engagement through innovation and collaboration in business education.

With a focus on fostering meaningful dialogue among educators, researchers, students, and industry professionals, the conference welcomed more than 70 attendees representing 11 institutions from across the Appalachian region and beyond.

The event was structured around four key tracks:

Pedagogy and Teaching Excellence: Showcasing innovative teaching methods, instructional technologies, …

Hedonics Of Used Car Attributes On Market Price, Alexander Bent, Jason Gutierrez

Undergraduate Economics Working Paper Series

This paper uses Rosen's paper on hedonic pricing as a framework to analyze the determinants of used car prices found in Craigslist. Using cleaned data, we observe over 43,000 listings from 2005 to 2020 and investigate factors that affect used car prices and how they interact in this market. Results show that odometer readings and condition are the strongest factors that determine price, while manufacturers, paint color, drive type, fuel type, size, and year have more ambiguous effects that depend on certain perceived attributes or conditions.

Social Determinants Of Low Educational Attainment, Isabelle Graham, Kevin Lieng, Aubriana Weisbach

Undergraduate Economics Working Paper Series

This paper examines how socioeconomic and demographic factors influence low educational attainment across U.S. cities. The analysis estimates both a linear regression model and a semi-log model to evaluate how poverty, unemployment, family structure, age composition, overcrowding, racial and ethnic minority share, broadband access, and housing cost burden affect the percentage of adults without a high school diploma. The results show that poverty, overcrowding, and minority share are the strongest predictors of low educational attainment, each exhibiting positive and highly significant effects. Overall, the findings highlight the role of social factors in shaping educational outcomes in high school.

The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman

Undergraduate Economics Working Paper Series

This study analyses to what extent certain neighborhood and interior characteristics affect residential sale prices, after accounting for standard property variables. This is important to examine in order to understand the function of the housing market, the sources of price differences, and whether residential values can be controlled by prioritizing specific desirable property features. The study is based on a dataset of approximately 330,000 observations from the Multiple Listing Service (MLS), as well as walkability data obtained from Walk Score. The data is analyzed in Stata, using three regression models with different combinations of explanatory variables. The results show that …

Do Rural Areas Gender-Discriminate Wages More Than Metropolitan Areas?, Ali Gonzalez, Michael Montano, Brandon Sacks, Joseph Williams

Undergraduate Economics Working Paper Series

This study analyzes the gender wage gap in metropolitan versus rural areas using U.S. hourly wage data from the Bureau of Labor Statistics (BLS), for the period 2010-2025. The analysis uses regressions on a semi-log wage model and Blinder-Oaxaca decompositions to compare the gaps and separate the effects attributable to explained (endowment) differences from those attributable to unexplained (coefficient) differences. The semi-log wage model reveals a percentage wage decrease for females of approximately 17.4% in rural areas and 9.9% in metropolitan areas. The Blinder-Oaxaca decompositions further indicate that the unexplained (coefficient) component of the gap is substantially larger in rural …

Labor Market Responses To Ai: Measuring Wage Effects Across U.S. Occupations, Kaitlin Pham, Karla Rodriguez

Undergraduate Economics Working Paper Series

Artificial intelligence (AI) is rapidly changing economies around the world, with some experts predicting an impact greater than the Industrial Revolution. As AI becomes more common in daily life and business, questions have grown about how it might affect jobs, wages, and inequality. The rise of automation and highly capable AI models has made people wonder which occupations will benefit and which might be at risk. This study looks at how exposure to AI technologies affects wage trajectories in the United States. Using occupational-level data from O*NET and the U.S. Bureau of Labor Statistics, we build an AI exposure index …

Simple Determinants Of Commercial Bank Failures, Matthrew Qi

Undergraduate Economics Working Paper Series

This study investigates the internal and macroeconomic determinants of commercial banking failures in the United States spanning 1959 to 2025. Using a logit model and a four-quarter lag, two models are estimated: a comprehensive model (1985–2025) and an extended panel model (1960–2025). Empirical results reveal internal CAMELS metrics are primary determinants of survival; profitability and capital adequacy defends against failures, while asset quality deterioration and management inefficiencies accelerates failure. The “too big to fail” paradigm is empirically validated. Contractionary monetary policy and labor market stress increase failure probabilities. Real GDP growth exhibits a role shift predicting commercial bank failures.

The Structural Limitations Of Mining Output Growth In Nevada, Mckinley Brown, Emma Kitchen

Undergraduate Economics Working Paper Series

This study compares short and long trends in Nevada to the production output within the mining industry. Nevada produces around 70% of the United States gold and about 15% of the world's critical minerals. From its position as one of the most resource rich mining regions globally to its emergence as a growing economic hub, mining played a central role in Nevada's economy. However, despite the industry’s importance, Nevada still faces inefficiencies in production output due to insufficient attention to key inputs such as labor, infrastructure, technology, and energy resources.

The Current Status Of Utah Women & Girls: A Research Synopsis: 2026, Susan R. Madsen, Corinne Clarkson

Marketing and Strategy Faculty Publications

In 2025, U.S. News and World Report rated each state using 71 metrics across eight categories. Utah was rated the #1 “Best State Overall” for the third year in a row, ranking first in fiscal responsibility and third in both the economy and infrastructure categories and fourth in education.¹ Utah was also ranked number one for “Economic Outlook” by Rich States, Poor States in 2025, a forward-looking forecast that is based on 15 state policy variables.² WalletHub ranked Utah as the second “Most Charitable State” and the number one state for volunteering and service.³ In addition, ConsumerAffairs …