Digital Commons Network^™

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Guarding The Game: Building A Defensive Line Between Athletes' Biometric Data And Gambling Interests, Caroline Hébert

The Journal of Business, Entrepreneurship & the Law

This comment examines the intersection of wearable technology, professional sports, and the burgeoning sports betting industry. Focusing primarily on the National Football League (NFL), the author explores how biometric markers such as heart rate, stress levels, and fatigue—originally intended for player health and performance—are increasingly targeted for commercialization in the gambling market. The comment provides a critical analysis of the current legal landscape, noting that existing frameworks like HIPAA and GINA, as well as current Collective Bargaining Agreements (CBAs), offer insufficient protections for athletes' sensitive personal data. Hébert identifies key points of exploitation by third-party vendors and highlights the conflicting …

Advancing Sustainability In The Indonesian Oil Field Services Landscape, Firmansyah Arifin, Sudarso Kaderi Wiryono, Sylviana Maya Damayanti, Gatot Yudoko

The Qualitative Report

This study examines sustainability practices in Indonesia's drilling and oil field services (OFS) industry, addressing a critical research gap from a business and management perspective. Using a qualitative case study approach, ten in-depth interviews with industry leaders identified key performance variables and developed a sustainability model specifically designed for the OFS drilling sector. The findings highlight three core dimensions: Internal Variables (e.g., Employee Health and Safety, CSR Initiatives, ESG Performance, Cost Savings, Energy Efficiency, Carbon Footprint Reduction), External Variables (e.g., Green Financing, Stakeholder Engagement, Community Welfare), and Performance. Novel contributions include operationalizing advanced HSE technologies like cyber rigs and tailored …

Personality, And Generation In Green Entrepreneurship, Julie Garritano

Honors Projects

This research investigates the drivers of Green Entrepreneurial Intent (GEI) by examining the intersection of personality traits and immigrant generation status. Utilizing the Theory of Planned Behavior (TPB) framework, the study focuses on how openness to experience and conscientiousness—the traits most strongly associated with sustainability-oriented innovation—influence entrepreneurial intentions.

A central aim is to determine how first- and second-generation immigrant statuses moderate these relationships, particularly through the lens of intergenerational transmission of values and social norms. The study integrates illustrative case analyses of Timberland and Patagonia to trace how environmental stewardship and ethical business practices evolve across successive leadership generations.

The …

2026-04-26 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from April 26, 2026.

2026 - The Thirtieth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the 30th Annual Symposium of Student Scholars, held on April 22-24, 2026. Includes abstracts from the presentations and posters.

Factors That Affect African American Representation In Cybersecurity Academic Programs In The United States, Damon Walker

Dissertations

The U.S. cybersecurity workforce continues to experience a critical talent shortage alongside persistent inequities in racial representation, particularly at the faculty level within higher education. This mixed-methods dissertation examines African American representation among faculty in cybersecurity academic programs designated by the National Centers of Academic Excellence in Cybersecurity (NCAE-C) and investigates the factors that influence recruitment, retention, and advancement. Grounded in a transformative research framework, the study integrates quantitative analysis of national institutional data with qualitative interviews to illuminate structural patterns and lived experiences shaping representation.

Quantitative findings revealed pronounced underrepresentation: African American faculty comprise 2.57% (130 of 5,051) of …

Scientific Research In Cuba: A General Analysis With A Special Focus On Energy, Agriculture And Technology, Henri Dou, Pierre Fournie

International Journal of Islands Research

An analysis of science in Cuba is carried out using data from the OpenAlex database. Examples are developed: agriculture, rice, technology in relation to the current situation: national food supply, energy and medicine. The predominance of research in biology and medicine and the low commitment in the fields of agriculture, energy, medicinal plants and technology are highlighted. Various development schemes are proposed. The conclusion is that research must be directed towards strategic areas: food and energy, must be less dispersed and that technology must be better taken into account. Three proposals are made: the development of a chemical analysis platform …

Identifying Skill Gaps And Upskilling Priorities For C-Level Executives Using The Analytic Hierarchy Process (Ahp) Analysis, Mohamed Riyazhkhan, Mohsin Aziz, Krishna Murthy, Abdul Azeez K M, George Anthony Fernando

Journal of Global Management Research

C-level executives, or chief-level executives, play a significant role in corporate development, and their roles and responsibilities are essential for sustaining organizational effectiveness in an increasingly competitive business environment. They also constitute a fundamental component of organizational management systems (Julie & Emory, 2006). In this research, data were collected exclusively from C-level or C-suite executives (CEO, CFO, COO, and CHRO) from leading corporations in Oman and India. This study investigates three representative cases related to managerial functions across various corporate organizations. The first case examines the job descriptions associated with C-level executives, the second case explores the identification of skill …

Determinants Of Self-Employed Retirement Preparation: The Mediating Effects Of Financial Capability, Financial Literacy, And Financial Self-Efficacy, Ricardo Russi

Electronic Theses and Dissertations 2020 - Present

A substantial number of older Americans lack confidence in their retirement preparation, and many approach retirement without a formal plan. Additionally, despite the economic significance of self-employment, little research has examined whether self-employed individuals differ from wage workers in retirement preparation and the conditions of underlying such differences. Guided by capability theory, this dissertation investigates the relationship between self-employment and retirement preparation, with particular attention to the mediating roles of financial capability, financial literacy, and financial self-efficacy.

Using data from the 2018 National Financial Capability Study (NFCS) (N = 9,499 working-age adults), the study employs Bayesian structural equation modeling to …

Technology-Driven Risk Governance In U.S. Financial Reporting: The Role Of Cybersecurity Disclosure And Regulatory Technology In Strengthening Capital Market Transparency, Kingsford Brakye, Mary Magdalene Yeboah

Beacom School of Business Student Publications

The rapid digitalization of the financial reporting systems has exposed the U.S. public companies to cybersecurity threats that could impair financial information integrity, the reliability of disclosure, and investor confidence. This paper examines how cybersecurity risk disclosure practices and regulatory technology adoption affect transparency and accountability in US capital markets. The study reviewed existing literature, regulatory guidance, and corporate disclosures in the filings of U.S. public companies, 2020-2026, using a qualitative analytical approach. The results show that the disclosure of cyber risk in corporate reporting is becoming visible in recent years, with the advent of new laws, such as new …

Customer Lifetime Value (Clv): A Qualitative Study From India On How Satisfaction, Relationships, Loyalty And Wom (Word-Of-Mouth) Shape Clv, Sharmistha Bhattacharyya, Mrinmoy Kumar Sarma

Markets, Globalization & Development Review

The study aims to assess the impact of non-financial measures like satisfaction, relationship-related driver, loyalty and word-of-mouth on the lifetime value of customers of small retail businesses. This work is targeted to develop a conceptual phenomenon on the impact of these drivers on customer lifetime value from the viewpoint of owners of the entities. 30 in-depth interviews are conducted. The interviews are analysed following the six-step thematic analysis method. The analysis reveals significant influence of all the four factors. It is found that the participants have their own ways of maintaining these drivers for an enhanced lifetime value. The study …

Accounting For Non-Monetary Exchange: A Systematic Review Of Barter Literature From Colonial Ledgers To Digital Economies, Christian Timotius Peilouw, Unti Ludigdo, Imam Subekti, Yeney Widya Prihatiningtias

Markets, Globalization & Development Review

Non-monetary exchange systems persist throughout human history, challenging assumptions about monetary dominance and revealing fundamental limitations in conventional accounting frameworks. This systematic literature review examines how accounting practices adapt to and shape non-monetary exchange across diverse historical and contemporary contexts, investigating patterns in accounting practices, challenges to conventional theory, and implications for economic resilience. Following PRISMA guidelines, the review analyzed 28 peer-reviewed articles from 1979 to 2025 identified through Scopus database searches combining barter-related and accounting terms. The analysis reveals four major themes: historical foundations showing sophisticated proto-banking systems in colonial America that operated without currency; crisis-driven alternatives demonstrating how …

Engaging Young People In Sustainable Finance: Opening Up Opportunities For Transformation, Allison Guerette

Markets, Globalization & Development Review

The field of sustainable finance could benefit from more meaningful engagement with young people, who offer a unique perspective and have a vested interest in addressing climate change and other global issues that will shape their future. In this post-qualitative study, three young people document what they see, hear, and experience as they attend a symposium for experts on sustainable finance and environmental, social, and governance (ESG) investing. These raw tellings are used in the cocreation of a youth sustainable finance assemblage and analysis tool, which the young people then apply to the Return on Sustainable Investment (ROSI™) methodology. Relationality, …

Examination Of The Hiring Process: Bias In Selection, Conor Johanson

Honors Theses

Racial discrimination in the hiring process remains a persistent problem despite decades of anti-discrimination legislation and widespread bias-awareness training. The present study examined whether resume quality and candidate race jointly influence hiring evaluations among human resource professionals, a population with formal training in equitable selection practices. Using a 2 × 2 between-subjects design, 129 HR professionals recruited through Prolific were randomly assigned to evaluate a high- or low-quality resume attributed to either a Black or White candidate. Participant evaluations were assessed across warmth-related and competence-related dimensions derived from the Stereotype Content Model, with Aversive Racism Theory guiding predictions about when …

Green And Clean: Case Studies Featuring The Shift Toward Healthier Consumption, Mckay Orwig

Honors Theses

This thesis is composed of eight accounting case studies investigating the impact of the “Make America Healthy Again” (MAHA) movement on corporate operations, and other narratives. Dr. Dickenson assigned and advised the case studies throughout the course of Honors Accountancy 420. During the fall semester, we were assigned several individual case studies that broadened our background knowledge on legislation and the MAHA movement, as well as having the opportunity to hear from professionals from leading firms.  During the spring semester, Dr. Dickenson placed us in groups to research our assigned companies, my group ultimately assigned the international snacking company, Kellanova. …

2026-04-16 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from April 16, 2026.

Modeling Flood-Induced Cascading Disruptions In The Indian Electronics Supply Chain Using Influence Network Analysis, Surendra Orupalli, Hiroki Sayama

Northeast Journal of Complex Systems (NEJCS)

This study investigates flood induced disruptions in the Indian electronics supply chain using influence network analysis. Monsoon floods are recurring hazards that significantly impact economic activities, logistics, and industrial productivity. This study integrates district-level rainfall data (2020 to 2025) with supply chain network models to quantify cascading failures. The methodology applies rainfall thresholds (≥ 300 mm/month) to identify flood-prone districts and constructs a stochastic influence matrix representing inter-firm dependencies. Flood propagation dynamics are modeled iteratively with a propagation coefficient (α = 0.6) and convergence threshold (ε = 10⁻⁴). The resulting disruption profiles are mapped onto company-level revenues calibrated to India-specific …

Chatgpt In Higher Ed: How To Navigate And Incorporate, Emory Hiott, Darin Gerdes

Atlantic Marketing Association Proceedings

No abstract provided.

A Note On Perceptions Of Direct Selling, Robert A. Peterson Phd

Atlantic Marketing Association Proceedings

No abstract provided.

The New Norm For Sales Professionals: Impact Of Technology During Environmental Turbulence, Michael Rodriguez, Stefanie Boyer

Atlantic Marketing Association Proceedings

No abstract provided.

Blockchain Technology In Managing Supply Chain Disruptions, Asit Bandyopadhayay

Atlantic Marketing Association Proceedings

No abstract provided.

The Predictive Influence Of Management Leadership Styles On Employee Retention In The Aerospace And Defense (A&D) Industry In Northern Virginia, Shawn M. Hall

Doctoral Dissertations and Projects

This fixed-design quantitative study evaluates the predictive influence of management leadership styles on employee retention within the Aerospace and Defense (A&D) industry in Northern Virginia. Addressing a critical decline in industry retention that impacts organizational productivity and profitability, the research utilizes a post-positivist paradigm to analyze data (N = 773) from participants across seven major A&D organizations. The study measures four primary constructs: Intent to Stay, Management Leadership Styles, Job Satisfaction, and Leader Support. A hierarchical multiple regression analysis was performed to isolate the predictive power of leadership style after controlling for demographic factors, including age, gender, role, and years …

Design And Implementation Of A Customer Retention And Voice Ai System For El Nopal, Brando Medina

Undergraduate Theses

This Honors Applied Thesis documents the design and implementation of a live Customer Retention and Voice AI System for El Nopal, a full-service restaurant, to improve customer follow-up, routine communication handling, and cross-channel engagement. The project was developed for El Nopal’s Tyler Center location on Taylorsville Road and focused on building a practical artifact rather than primarily evaluating long-term business outcomes. The completed v1 system consists of three modules: a Customer Retention System centered on a QR-based VIP rewards workflow, a Voice AI System for routine phone support, and a Cross-Channel Integration Layer that connects voice interactions to CRM-based SMS …

The Courts Closest To The People: The Battle Between Populism And Democracy In The U.S. District Courts, Shruti Rana

Midwest Social Sciences Journal

The U.S. district courts have emerged as a critical site of contested terrain amid the chaos and controversies consuming American law and politics since the start of the second Trump administration. This article examines these frontline courts through the theoretical lens of populism, arguing that they have become a critical institutional flashpoint in the populist assault on constitutional democracy in the United States. As the courts closest to the people, the district courts occupy a unique structural position: They are the fact-finding courts, the most geographically dispersed and professionally diverse tier of the federal judiciary, and often the first institutional …

Editor-In-Chief's Note, Surekha Rao

Midwest Social Sciences Journal

No abstract provided.

Hurdles To Retirement Security: Exploring Race, Religion, And Savings Behavior, Mamoud A. Jalloh, Sedefka Beck

Midwest Social Sciences Journal

Retirement savings have become increasingly central to household financial security as defined contribution plans replace traditional pensions. Using nationally representative data from the 2019 Panel Study of Income Dynamics, this study applies a double‑hurdle model to examine the distinct factors shaping participation in retirement plans and contribution intensity. Results reveal persistent racial and ethnic inequalities: Hispanic, Black, and Mixed‑Race workers are significantly less likely to save and contribute markedly less than White workers, even after accounting for income, wealth, and employment characteristics. Religious affiliation also influences savings behavior, with Jewish contributors saving more and several other groups saving less than …

The Unsovereign Citizen: The Reconfiguration Of Rights And Belonging In Fascist Italy, Roberta Pergher

Midwest Social Sciences Journal

Modern political thought tends to associate citizenship with democracy, equality, and political participation. This article demonstrates that citizenship can be profoundly important also for authoritarian rule. In Fascist Italy, citizenship remained central to political life, not as a vehicle of democratic participation, to be sure, but as a category through which the regime redefined belonging, hierarchy, and sovereignty. Drawing on citizenship legislation, imperial ordinances, racial laws, police reports, and ministerial commentary between 1912 and 1943, this article shows how the dictatorship hollowed out liberal citizenship within the peninsula, stratified it across imperial territories, consolidated it across diasporic populations, and ultimately …

Geopolitical Trade Dynamics: Assessing Global Supply Chain Risks Within International Business Environments, Thomas E. Carver Iii

Doctoral Dissertations and Projects

With global economics and worldwide markets changing at a rapid pace the need to review how this effects global supply operations, risk management, and operational controls is a tactical and strategic component of organizational management. These types of international business arrangements require diversification to the supply chain networks, partnerships, and value chains in all businesses that are doing trade abroad. Geopolitics brings uncertainty to any supply chain organization and having awareness of policy, compliance, and technology strategy are key contributors during the study exploration. Having highly skilled human resource talent to support operational throughput is included in this study to …

Adopting Artificial Intelligence: Cross-Sector Analysis Of Ai Adoption Risks, Brandon Saari, Yona Berger, Yanett Munoz, Alex Agnick, Paul Wagner, Robert J. Honomichl

Journal of Cybersecurity Education, Research and Practice

Artificial intelligence (AI) is rapidly being adopted across public and private sectors. This offers significant gains in efficiency, decision making, and access to information. At the same time, AI introduces complex risks related to cybersecurity, privacy, bias, transparency, accountability, and equity that existing governance and security frameworks do not fully address. This paper presents a cross-sector literature review and comparative analysis of AI adoption risks and mitigation strategies across four critical domains: the federal government, libraries, K–12 education, and healthcare. Drawing on peer-reviewed research, institutional frameworks, and policy guidance, the study identifies sector-specific challenges alongside shared systemic gaps, including insufficient …