Digital Commons Network^™

Artificial Intelligence And Consumer Well-Being: A Cross Domain Systemic Review, Setar Lytle, Mahesh Gopinath

Marketing Faculty Publications

Artificial intelligence (AI) is increasingly embedded in everyday consumption, yet evidence on its longer-term implications for consumer eudaimonic well-being remains dispersed across disciplines and application contexts. This review integrates that literature to clarify the domains, theoretical explanations, and conditions through which AI shapes consumer well-being. Following PRISMA and SPAR-4-SLR procedures, we reviewed research published from January 2010 to January 2026. From 6058 records, 480 studies across psychology, business, and human-technology interaction met the inclusion criteria. The evidence is organised through psychological, social, and technological perspectives and identifies six interconnected domains: mental health, cognitive development, physical health, personal growth, autonomy and …

Case Study: The Economic And Legal Challenges Moving From A Township To A City, George F. Dierberger Dr., Ibrahim Keita Dr., Cory Erickson

Journal of the North American Management Society

The paper examines the economic and legal challenges moving from a township to a municipality in the state of Minnesota. One of the authors was a member of the township board as they went through the process of educating the citizens on the risks and rewards of changing from a township to a municipality.

The Influence Of Social Media Interactions On Consumer Behavior In Influencer Vs. User-Generated Destination Content: The Role Of Source And Content Factors, Elmira Listiawardany, Rifelly Dewi Astuti

ASEAN Marketing Journal

Based on Service Dominant Logic, Value Co-Creation, and the Information Adoption Model, this research model examines the influence of Social Media Interactions on destination content on Visit Intention and Behavioral Engagement, involving Source Credibility, Homophily, and Content Quality as mediators in this relationship. To provide more specific implications, this study also compares how the model applies to two different types of content, namely influencer content and user-generated content (UGC).

This research uses a survei questionnaire method and obtained 313 samples that meet this research criteria, which are those who located in Indonesia, age 17 to 43, using social media, and …

The Central Bank Supervision Stringency On Bank Stability, Sara Eliufoo, Judika King'ori

Tanzanian Economic Review

This study examines the relationship between central bank supervision stringency and bank stability in Tanzania, focusing on 45 licensed banks. Specifically, it assesses the influence of regulatory capital stringency, loan loss provisioning stringency, and loan diversification stringency on bank stability. Guided by Agency Theory and Credit Risk Management Theory, the study adopts a quantitative research design. Primary data were collected using structured questionnaires administered to 225 bank employees, including credit, finance, internal audit, risk, compliance, and human resource officers. Data were analyzed using Structural Equation Modelling (PLS-SEM) via SmartPLS 4.0. Rigorous data screening addressed missing values, outliers, and measurement errors. …

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

The Influence Of Ai Use On Innovativeness In Higher Education Institutions, Joanna Zimmer, Katarzyna Tworek

European Management Studies

Purpose: The aim of the study is to analyse the influence of AI tools use on innovativeness through Employees’ Dynamic Capabilities (EDC) among Higher Education Institutions (HEIs), taking into account regulation concerning AI and its possible moderating impact on that relation.

Design/methodology/approach: A critical literature review was combined with empirical research. The empirical research was conducted using a survey questionnaire on a group of 529 university employees from four European countries: France, Poland, Spain, and Great Britain. To ensure a diverse dataset, responses were collected from multiple sources, including an internal collaborative network and a purchased respondent panel. Data …

Smart Healthcare Systems Use: A Cross-Cultural Empirical Study Using Valence–Instrumentality– Expectancy Theory, Khaled A. Alshare, Murad Moqbel, Valerie L. Bartelt, Maysoon Sewailem

Information Systems Faculty Publications

In recent years, smart healthcare systems (SHS) spurred by the Internet of things have revolutionized how people manage their health. Despite their numerous benefits, SHS still face many challenges worldwide, including limited user motivation. This study builds on the valence-instrumentality-expectancy theory to examine the motivational factors influencing the use of SHS, while also considering the moderating role of social support. We conducted two studies— one in the United States and the other in Qatar—to assess how well the proposed model applies across different cultural contexts. Our findings show that the model explains users’ motivations to use SHS and the interdependencies …

The Role Of Linear Programming And Sensitivity Analysis In Improving The Transportation And Distribution Of Vegetable Oils: A Case Study Of The State Company For Vegetable Oils In Iraq, Zainab Alaa Hameed

Muthanna Journal of Administrative and Economics Sciences

The State Company for Vegetable Oils in Iraq faces a fundamental challenge of high transportation costs and inefficiency in distributing products across factories and warehouses to meet growing demand. Accordingly, this study aims to employ operations research methods-specifically linear programming and sensitivity analysis---to design a distribution plan that enhances efficiency and minimizes costs. The methodology involved developing a mathematical model of the transportation problem based on actual data related to supply quantities, demand requirements, and transportation costs between production sources and distribution outlets. The model was solved using WinQSB software to determine the optimal solution. Sensitivity analysis was then conducted …

Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …

Urban Transportation And Marketing Efficiency Among Tomato Marketers In Oyo State, Nigeria, Chuks O. Idiaye, Isaac Busayo Oluwatayo, Nafisat O. Tijani

ASEAN Marketing Journal

The study examined the effect of urban transportation on tomato marketing efficiency using major markets in Ibadan metropolis in south-west Nigeria as case study. The data used were collected from a total of 170 tomato marketers using a structured questionnaire. The locations of the markets included Ibarapa Central, Ibarapa East, Ibarapa North, Ido, Lagelu, and Akinyele. Descriptive statistics, Shepherd’s measure of efficiency and Multinomial regression were used to analyze the data collected. Findings from the study revealed that transportation plays a crucial role in the marketing of tomato in Oyo state, Nigeria and that mini-cabs are the most preferred means …

Perceived Value And Customer Satisfaction In The Nigerian Airlines Businesses, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau, Abdulazeez Alhaji Salau

ASEAN Marketing Journal

Due to the nature of consumers as being price conscious and their attitude in evaluating if the services rendered by service providers can meet their needs and aspirations, airline service providers need to understand the perceived value of their esteemed customers to ensure that the services rendered are satisfying and can ultimately lead to loyalty. This study investigated the influence of customer perceived value proxy with customer experience and service quality in building satisfaction in the Nigerian Airline business. The study employed a quantitative research design through a survey to collect primary data from domestic customers of the chosen airlines. …

Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina

Jurnal Akuntansi dan Keuangan Indonesia

Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …

Comparative Competitiveness Of Ugandan And Ethiopian Coffee In International Markets, Aaron Ecel, Robert Muwanga, Bob Ssekiziyivu, Oliver Nakanwagi

Business Management Review

Purpose: This study compares the global competitiveness of Ugandan and Ethiopian coffee exports, analyzing export performance, market dynamics, and structural determinants to inform policy interventions.

Design/Methodology/Approach: Using quantitative analysis of 2012-2023 trade data from UN Comtrade and ITC Trade Map, we apply Constant Market Share Analysis (CMSA) and Revealed Comparative Advantage (RCA) metrics.

Findings: Uganda demonstrated stronger growth in export value (156% from 2012–2023) and quantity (7% annual growth), driven by commodity composition effects (72.8%). However, its lower unit values ($2,578/unit) reflect reliance on bulk Robusta exports. Ethiopia, despite stagnant volume growth, commands premium prices ($5,186/unit) due to specialty Arabica …

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 4 [2025], Número 2 (Issue 2), Cristo Leon, Romano Ponce-Díaz Phd, Ivan Avila Gonzalez Phd, James Lipuma Dr., Bruce G. Bukiet, Ricardo Victoria-Uribe, Nazario Robles-Bastida, Chris Birmingham, Ximena Diaz Santillan, Edgar Francisco Vázquez Martínez He, Jorge Prieto Terrones, Juan Carlos C. González Vidal S, Edgar Meritano, Laura Magela Garcés Ramírez

Journal of Roleplaying Studies and STEAM

En una sesión de juego por medio del registro lingüístico se organiza la escena, se orienta la manera de nombrar las tareas, se distribuyen los roles actanciales, se establecen la expectativas; por lo tanto, se establece una puesta en escena. De tal forma, las prácticas lúdicas y ficcionales se configuran a partir de nuestra mirada del mundo e irremediablemente también reconfiguran esa misma mirada. El ser y el estar en un espacio es la especificidad mediática fundamental de los juegos de rol; dicho de otra manera, en los sistemas de juego de rol dentro de sus universos narrativos, en su …

QawāʿId Al-Fiqh On Government Energy Subsidies: Controlling Inflation Amid Economic Recovery, Nuzulul Firdaus, Nur Fatwa

Journal of Middle East and Islamic Studies

The war between Russia and Ukraine significantly affected world life, one of which was the increase in world oil energy prices. Indonesia, in this case, which still imports a lot of energy, is also affected. The government needs to implement policies to face these global challenges, one of which is to provide subsidies for energy so that state budget funds can assist people's purchasing power for energy because if not, this will lead to an increase in the prices of goods and services so that there will be inflation. Still, on the other hand, Indonesia is also carrying out a …

The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie

Tax Adviser

No abstract provided.

Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 8, Number 4, April 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Reits: Tax Planning Under The ’76 Act, Burton M. Mirsky, Alan Yates

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.