Digital Commons Network^™

Exploring Career Development Through Situated Learning Experiences Of Highly Skilled Business Postgraduate Migrants, Rasidat Adedayo Adeniji Oseni

Doctoral

This study investigates the career development journey of highly skilled Nigerian, Ghanaian, Kenyan and Tanzanian business postgraduate migrants in Ireland, focusing on the interplay among learning experiences, systemic barriers, and career shocks. Drawing on Social Cognitive Career Theory (SCCT), Situated Learning Theory (SLT), and Career Shock (CS), the study examines how self-efficacy develops through participation in Communities of Practice (CoPs) and how resilience enables skilled migrants to overcome shocks as they progress from education to employment in a Global South to Global North context. It further explores the transfer of knowledge acquired in Ireland to the migrants’ home countries. The …

Hard Lessons, Stronger Banks, Gloria Yang Yu

Asian Management Insights

The enduring wisdom of the Savings and Loan crisis veterans.

Research On The Impact Of Strategic Orientation, Employees’ Environmental Identity, And Use Of Artificial Intelligence On Corporate Green Innovation, Hao Yang

Dissertations and Theses Collection (Open Access)

Based on social cognitive theory and integrating the perspective of technology enablement, this study constructs a moderated mediation model to systematically explore how environmental policy orientation and environmental market orientation influence corporate green innovation through environmental identity, and to examine the boundary role of AI application intensity. Through empirical analysis of 313 teams and 939 valid questionnaires, the following conclusions are drawn: First, both environmental policy orientation and environmental market orientation independently and significantly promote green innovation. Second, environmental identity plays a partial mediating role between the two orientations and green innovation, indicating that strategies need to be internalized as …

Research On The Influencing Factors Of Bim Technology Adoption In Construction Enterprises, Meng Zhao

Dissertations and Theses Collection (Open Access)

The construction industry plays a pivotal role in national economic development, yet it faces significant challenges, including inefficiencies, limited informatization, and fragmented management. Building Information Modeling (BIM) has emerged as a transformative digital technology, offering the potential to revolutionize construction enterprises by enhancing collaboration, reducing costs, and improving project lifecycle management. Despite increasing government support and global advancements, BIM adoption in China, particularly during the construction phase, remains inconsistent and insufficiently explored. This dissertation adopts a mixed-methods approach, combining both qualitative and quantitative research. The qualitative component, through interviews, identifies the primary barriers to BIM adoption during the construction phase, …

Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …

How Behavioral Science Can Improve The Return On Ai Investments, David De Cremer, Shane Schweitzer, Jack Mcguire, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Many AI projects fail because leaders treat adoption as a tech purchase instead of a behavioral change problem. People resist tools that disrupt routines, overreact to visible AI errors, and prefer familiar human judgment. As a result, even good systems fail to gain purchase. Leaders can address this problem by applying “Behavioral Human-Centered AI” across the AI adoption cycle. In the design phrase, companies should co-design with diverse users, add purposeful friction where it improves scrutiny, require beta tests with subgroup results and behavioral input. During adoption, they should frame AI as an augmenter, disclose limits and safeguards, use explainability …

Feasibility Of Onshore Power Supply For Port Electrification : A Business Case For Ports, Atti Abbas Shah

World Maritime University Dissertations

No abstract provided.

A Just Transition For Female Seafarers : Ensuring Gender Equality In The Sustainable Maritime Industry, Danisa Ama Buakah

World Maritime University Dissertations

No abstract provided.

The Resource Characteristics Of Small And Medium-Sized Enterprises (Smes) And The Impact Of Platform Participation On Business Performance, Xue Tan

Dissertations and Theses Collection (Open Access)

Against the backdrop of deeply integrated digital and platform economies, the resource characteristics of small and medium-sized enterprises (SMEs) and platform participation’s impact on business performance have emerged as key interdisciplinary research focuses between strategic management and digital economy studies. Building upon the resource-based view (RBV) and dynamic capabilities theory (DCT), the study establishes a theoretical framework of “resource characteristics-platform participation-business performance.” It systematically examines the relationships and moderating mechanisms among SMEs’ resource endowment, platform embedding strategies, and performance outcomes.

The study adopts a mixed-method design, combining quantitative analysis with qualitative case studies. Using valid samples of 333 Chinese SMEs, …

Adaptive Vs. Traditional Learning: Long-Term Knowledge Retention -A Literature Review, Amal Altalhi, Chaitali Bonke, Khaled Alblowi

Information Systems Faculty Publications

Adaptive learning, a personalized educational approach, has appeared as a substitute paradigm to conventional teaching methodologies. Opposed to instruction-based learning, adaptive learning prepares learning content in a way that corresponds to individual learner needs, increasing engagement and knowledge retention. The present study has been conducted to review the literature to evaluate the influence of adaptive learning systems on long-term knowledge retention as compared to their traditional counterparts. Real-time feedback, spaced repetition, and scaffolded content can reduce cognitive load and enhance the learning experience, as they are considered highly effective tools. Several studies have shown that retention improves through the use …

Faculty Touchpoint Survey 2025: Key Findings And Recommendations, Lisa A. Marchiondo, Naila V. Decruz-Dixon, Julia Fulghum

ADVANCE Reports

A Spring 2025 climate survey finds that UNM faculty remain committed to their teaching, scholarship, and collegial relationships, despite concerns about research funding, academic freedom, and graduate student recruitment and well-being. The survey also found that faculty have higher levels of stress than in a previous ADVANCE survey, worse psychological well-being, more difficulty concentrating, and more concern about tenure and promotion. A set of recommendations for academic leaders are provided.

Pricing Strategies In Global Channels: Considering The Effects Of Parallel Trade, Yuan-Mao Kao, Yang Yang, Shih-Fen Cheng, Cheng-Hung Wu

Research Collection School Of Computing and Information Systems

Pricing a global product differently across multiple regions is a common but controversial practice. Although price differentiation helps capture unique market characteristics, it also encourages parallel trade, which may affect the overall corporate performance of a global company. We study this problem with a single global business unit (GBU) and multiple local business units (LBUs). The GBU manufactures a product and sets a transfer price for supplying the product to all LBUs, and LBUs decide retail prices for their respective regional markets. Customers can purchase products in any region by comparing LBUs’ prices and other parallel-imported factors, and we construct …

Mathematical Analysis Of Managerial Influences On Mobile Cloud Computing, Dr.Nada Salim Hamdoon

Faculty Peer-Reviewed Papers | بحوث هيئة التدريس المحكمة

Cloud computing's impact on mobile devices is a big problem in the IT industry. Tech advancements have not solved the problems of mobile devices' processing power, storage capacity, scalability, battery life, privacy and security, and pricing. But there are many options for getting around mobile limits when you combine cloud computing with mobile devices. Users may access the premium app on their mobile devices using this link. If we want to know how poor countries are using mobile cloud computing, we need to do more studies. This research not only presents a new theoretical framework for mobile cloud computing, but …

Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.

Tax Adviser

No abstract provided.

Working With The Irs: Irs Guidelines For Retention Of Data Processing Tax Records, Martin B. Roberts

Tax Adviser

No abstract provided.

The Mediation Of Job Satisfaction And Organizational Commitment On Transformational Leadership And Employee Retention In Business Process Outsourcing Companies In Metro Manila: A Serial Mediation Analysis, Joel Mark Pirote Rodriguez, Jessie F. Sergote, Lourdes Palallos, Nelson R. Garcia

The South East Asian Journal of Management

Research Aims: Few studies have taken into consideration transformational leadership's influence on employee retention via work satisfaction and organisational commitment, despite the fact that it has been demonstrated to positively affect organisationally relevant employee attitudes and performance. This paper fills this gap and looks into the serial mediation of these two variables in the relationship between transformational leadership and retention of employees in BPOs in Metro Manila.

Design/Methodology/Approach: A quantitative serial-mediation design was used, with a sample of 400 purposively selected respondents having at least 6 months of tenure. The PLS-SEM method was used to estimate direct and indirect relationships. …

Trusting Ai In Finance: The Role Of Psychological Traits And Ai Literacy In Shaping User Behaviour Toward Robo-Advisors, Sukma Aini

The South East Asian Journal of Management

Research Aims: This study investigates the influence of psychological traits, risk tolerance, trust propensity, and AI literacy on trust in robo-advisors and subsequent financial behaviour within Indonesia’s expanding fintech landscape.

Design/Methodology/Approach: Data were collected through a survey of 235 Indonesian users with prior robo-advisor experience, and the hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Research Findings: The results revealed that risk tolerance, trust propensity, and AI literacy significantly predicted financial behaviour, both directly and indirectly, through their positive effects on trust in AI. Trust emerged as a central mediating mechanism, particularly for trust propensity and AI …

Quantum Leap: Harnessing Quantum–Ai Synergy For Resilient Supply Chains And Predictive Routing Under Tariff Shocks, Andrew Burnstine, Raouf Ghattas

Faculty and Staff Publications & Presentations

No abstract provided.

Relationship Between Knowledge Sharing And Innovative Work Behaviour: The Role Of Flexible Work Arrangement, Thuy Phuong Nguyen, Quoc Trung Pham

The South East Asian Journal of Management

Research Aims: To examine the influence of Knowledge Sharing (KS) on Innovative Work Behaviour (IWB) of employees in the IT industry, as well as the role of Flexible Work Arrangement (FWA) in this relationship.

Design/Methodology/Approach: A survey was conducted gathering responses of employees of IT companies in Ho Chi Minh City. PLS-SEM approach was employed by using the SmartPLS application to analyse the model.

Research Findings: A significant impact of Theory of Planned Behaviour factors, which are Attitudes toward a behaviour, Subjective Norms, and Perceived Behaviour Control on KS Intention was found, leading to a significant relationship with KS Behaviour. …

Deductibility Of Legal Fees, Gerald M. Katz

Tax Adviser

No abstract provided.

2025-10-30 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from October 30, 2025.

Tax Clinic, William H. Gregory

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 7, Number 12, December 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz

Tax Adviser

No abstract provided.

Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal

Communications of the IIMA

The Scaled Agile Framework (SAFe) has gained significant traction in recent years as a strategy to mitigate the risks associated with traditional front-end planning, which often results in downstream development challenges. The adoption of SAFe is not common for Small- and Medium Enterprises (SMEs), as its implementation is often perceived as complex, time-consuming and resource-intensive. However, the application of SAFe can add value for SMEs as well, when adapted and scaled down for use in those organisations. This qualitative multiple case study was undertaken to deepen our understanding of the applicability of the seven core competencies of SAFe in business …

Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados

Engaged Management ReView

This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …

A Systemic Analysis Of Helicopter Instructional Accidents In The United States From 2010 To 2022, Gustavo Sanchez Cortes, Dimitrios Ziakkas, Mary E. Johnson

Journal of Aviation/Aerospace Education & Research

A high number of accidents during helicopter training in the United States (U.S.) highlights the need for research to investigate their causal and contributing factors. In this retrospective study, researchers analyzed helicopter instructional accidents reported in the National Transportation Safety Board (NTSB) Case Analysis and Reporting Online (CAROL) database. The Systems Theoretic Accident Model and Processes (STAMP) and Systems-Theoretic Process Analysis (STPA) methodologies were used to identify hazards and unsafe control actions in helicopter training, using autorotation maneuvers as a case study. Helicopter instructional flights in the U.S. accounted for 299 accidents between 2010 and 2022, with an average accident …

Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky

Proceedings of the Recreation Experience Community Network Research Symposium

Daily activity schedules are central to the guest experience in resort environments, guiding participation, communicating brand identity, and structuring leisure time. This mixed-method content analysis explored how resorts across the United States design and present these schedules, emphasizing accessibility and program diversity. Eighteen publicly available resort activity schedules were evaluated using accessibility tools (PAC 3, Adobe Acrobat, WCAG 2.2) and coded for 4,166 individual activities across eight categories. Findings revealed moderate adherence to accessibility standards. Most schedules met minimum font size and color contrast guidelines, but only 25% were compatible with screen readers and 80% lacked alternative text or structural …

How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D.

Proceedings of the Recreation Experience Community Network Research Symposium

The COVID-19 pandemic had a profound impact on nature-based recreational activities. Outdoor recreation became popular as an alternative to international travel with less risk of contagion. However, the question remains whether there was an enduring change in the role of natural resources in driving visitors. This study investigates the relevance of recreational waters, particularly lakes and beaches, to changes in patterns of domestic visitors to South Carolina between 2019 and 2023. All counties showed growth in recreational visitors, as well as diversification of visitors. However, the magnitude of the increase showed a significant difference based on geographical factors. Eight coastal …

Higher Education Cybersecurity: A Vulnerability Assessment Of The U.S. South’S Institutional Websites, Zachary W. Taylor, Vivi Vo

Journal of Cybersecurity Education, Research and Practice

As technology continues to advance, it is critical to understand how higher education institutions protect digital information of their stakeholders including students, faculty, and staff through cybersecurity measures. Although conceptual research has articulated various aspects of cybersecurity, no empirical research has explored the cybersecurity of higher education (.edu) websites through a vulnerability scan of these websites via an open PortScan and analysis. To fill a critical gap in the literature, this study conducted a vulnerability scan and open PortScan and analysis of all higher education websites in three of the lowest-income states in the United States: Louisiana (n=112), Mississippi (n=52), …