Digital Commons Network^™

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), …

From Techno-Stressors To Techno-Exhaustion: The Mediating Role Of Techno-Anxiety In It Workplace, Jeevan Jyoti, Mehmood Ahmad, Mehak Mahajan

International Journal of Applied Management and Technology

The widespread use of information and communication technology in modern workplaces has intensified techno-stress. This study examines the impact of techno-stressors—techno-overload and techno-complexity—on techno-anxiety, its role in driving techno-exhaustion, and the mediating effect of techno-anxiety in this relationship. Data from Indian IT sector employees, collected via snowball sampling, was analyzed using structural equation modeling in AMOS (Version 23). Our findings revealed that techno-overload and techno-complexity significantly heighten techno-anxiety, which, in turn, exacerbates techno-exhaustion. Techno-anxiety serves as a crucial mediator in linking stressors to exhaustion. The study offers theoretical insights and practical implications, and emphasizes managerial strategies, employee support, and socio-technical …

International Conference On Management, Business And Economics, University For Business And Technology (Ubt) In Kosovo

UBT International Conference

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make them be aware of the recent …

Spotlight, Thomas R. Hanley

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

14th International Conference On Business, Technology And Innovation 2025, University For Business And Technology - Ubt

UBT International Conference

Welcome to IC – UBT 2025

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make …

Strategic Analysis Of Digital Transformation Capabilities: A Multi-Criteria Decision-Making Evaluation Of Low-Cost Airlines, Mehmet Sahin Durak

International Journal of Aviation, Aeronautics, and Aerospace

This study comparatively assesses the digital transformation capabilities of low-cost carriers (LCCs) operating in Turkey through the lens of dynamic capabilities. Based on a literature review and expert input, a hierarchical set of sensing, seizing and transforming sub-dimensions was defined. Criteria weights were obtained using the Best–Worst Method (BWM), and airline performance was evaluated and ranked with the WASPAS technique. The empirical application—covering Pegasus, SunExpress and Ajet—reveals that digital seizing capabilities (notably strategic digital agility, digital strategy development, and resource prioritization) carry the greatest weight. Pegasus scores highest overall, indicating a more institutionalized and holistic digital transformation approach; SunExpress shows …

Interest Rates, Venture Capital, & Financial Stability, Hilary J. Allen

Scholarly Articles in Law Reviews & Journals

As central banks tightened interest rates during 2022 and 2023, important debates arose regarding the relationship between monetary policy and financial stability. This Article illuminates one path through which the prolonged period of accommodative monetary policy from 2009-2021 impacted financial stability: it traces how easy money and yield-seeking behavior in the wake of the Global Financial Crisis and COVID-19 pandemic led to a bubble in the venture capital industry, which in turn spawned a crypto bubble as well as a run on the VC-favored Silicon Valley Bank. This Article uses this account to illustrate the importance of proactive financial regulation …

The Tax Adviser, Volume 7, Number 4, April 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Taxation Of Professional Sports Teams, Steven Braun, Michael Pusey

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Building From Within: Hr And Leadership As Strategic Resources In Micro And Small Business Growth Across Generations And Partnerships, Angelia Mathews Payne

USF Tampa Graduate Theses and Dissertations

Micro and small businesses (MSBs) with 1-19 employees represent 99.9% of all U.S. private sector businesses and contribute nearly $4 trillion to the Gross Domestic Product (GDP), yet academic research on their internal growth strategies remains limited. This study examines how human resources (HR) and leadership function as strategic resources for growth across successive generations and partnerships in MSBs, addressing a critical gap in understanding how these internal capabilities create competitive advantages in resource-constrained environments.

Grounded in Resource-Based View (RBV) theory, this research investigated how HR and leadership capabilities meet the criteria for strategic resources—being valuable, rare, inimitable, and non-substitutable …

2025 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Jaime Pedigo, Jennifer Smith, Patty Watson, Heather Wohltman, Amanda Wolf

Programs

Each year, Eastern Illinois University proudly recognizes the outstanding achievements of our faculty in research, creativity, and engagement. This collection of accomplishments reflects the dedication of an engaged faculty committed to excellence and the continual pursuit of knowledge. Many of these successes were made possible through meaningful collaboration with our students, who contribute as co-authors, research assistants, and partners in bringing ideas to life. Some of these professional milestones represent years of effort, demonstrating remarkable persistence and determination. We offer our heartfelt congratulations on this wide range of achievements, which bring distinction to our departments, colleges, and the University as …

Utilizing Ensemble Learning Techniques To Enhance Corn Price Prediction: A Case Study On South Dakota, Youssef Harrath, Jihene Kaabi, Ethan Price

Research & Publications

Predicting crop prices is a complex challenge that farmers must navigate each year, but machine learning algorithms can provide valuable insights to support more informed decision making. In recent years, agricultural price prediction models have made significant advances, with architectures achieving varying degrees of success. However, ensuring the accuracy and reliability of these models remains an ongoing challenge. This research explores the use of stacking, an ensemble learning technique, to enhance the performance of base models in predicting corn prices in many regions of the state of South Dakota in the USA. We propose a hybrid architecture that combines Long …

Enabling Coercive Drivers With Green Supply Chain Management Practices To Gain Performance Nexus Through External Collaboration And Monitoring, Aamir Rashid, Rizwana Rasheed

Publications and Research

Businesses primarily provide products or services, expand operations, and generate profits. However, they frequently disregard the environmental and economic consequences of their actions as they strive for profitability and growth. Consequently, the main objective of this research was to examine the impact of a multifaceted supply chain function on performance. Data were collected from 415 respondents employed in various manufacturing companies within a developing economy. The hypotheses were evaluated using Structural Equation Modeling (SEM) through Smart PLS. The findings discovered that ten of the thirteen hypotheses tested were supported, while three were not. Coercive drivers were observed to significantly influence …

2025-10-22 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on October 22, 2025, regarding upcoming events on campus, homecoming, Board of Regents meeting, academic and personnel calendars, and congratulatory remarks.

The Rise Of E-Commerce And Digital Marketplaces: Implications For Consumer Engagement And Market Efficiency, Fatai Kayode Wahab, Tajudeen Idera Abdulmajeed

Journal of Business & Entrepreneurship

E-commerce and online marketplaces have witnessed remarkable growth over the past twenty years, transforming consumer behaviour and global business practices. This paper examines the factors contributing to the rise of e-commerce, focuses on its implications for consumer behaviour, and the business performance. The study employed a descriptive research design and utilised a survey method to gather data from fifty SMEs operating online businesses in Nigeria. Structured questionnaires were administered to business owners and managers to gain insight into their operational strategies, digital marketing adoption, and perceived challenges facing the e-commerce and online marketplaces in Nigeria. Data were analysed using descriptive …

Exploring The Obstacles And Enablers Of Female Entrepreneurs In Pakistan's Service Sector: A Pathway To Gender Equality, Social Inclusion, And Sustainability, Syed Aamir Alam Rizvi, Dr. Muhammad Azeem Qureshi Associate Professor, Dr. Junaid Ansari Associate Professor

Journal of Business & Entrepreneurship

The research investigates women's motivation, and challenges in business, focusing on gender equality and social inclusion's impact on female entrepreneurs in the service industry. This is qualitative research. Phenomenology served as the research design. The semi-structured interviews were employed for interviews from eighteen entrepreneurs after acquiring ethical approval. Thematic analysis was employed as a data analysis approach. Multiple methods assured rigor. The study's outcome addressed several themes, suggesting that Women's entrepreneurship may increase social inclusion, and gender equality, and lessen poverty. Nevertheless, Pakistani women entrepreneurs experience hurdles such as social and cultural restraints, discrimination, and gender inequities. Despite these hurdles, …

Skill Evolution In The Age Of Ai-Utilizing Text Analytics For Skill Gap Analysis To Prepare Women For Leadership Roles, Blenda G. Mutuma, Marcelline Ouma, Beth Kanyiri

Communications of the IIMA

ABSTRACT
The rapid advancement of Artificial Intelligence (AI) is transforming the global workforce, presenting both opportunities and challenges for leadership development, particularly for women. As AI automates routine tasks and redefines skill requirements, there is a growing demand for uniquely human capabilities such as emotional intelligence, creativity, and strategic thinking, qualities that are inherently strong and often highly associated with women. Research indicates that women typically score higher in emotional intelligence, particularly in areas such as empathy and relationship management, which are critical for effective leadership (Goleman, 2020). Furthermore, studies by McKinsey & Company (2022) highlight that gender-diverse leadership teams, …

Responsible Ai: Applications And Ethical Considerations, Emuesiri Oduaran, Skye Ese Oduaran

Communications of the IIMA

As artificial intelligence (AI) rapidly transforms industries and societies, its applications present both immense opportunities and significant ethical challenges. This paper explores the concept of Responsible AI, emphasizing the importance of integrating ethical considerations into AI development and deployment. It examines a range of AI applications, from healthcare and finance to autonomous systems, highlighting their potential to drive innovation while also raising concerns about bias, privacy, accountability, and job displacement. The paper evaluates the ethical principles that should guide AI design, including transparency, fairness, privacy protection, and human oversight. Furthermore, it critically analyzes the current landscape of AI governance, identifying …

Enhancing Sarcasm Detection With Contextual Factors For Improved Model Robustness Based On Bmlrf, Walter O. Yodah, Alice S. Mataruse, Never O. Kangara

Communications of the IIMA

Detecting sarcasm in text remains a critical yet challenging task in natural language processing (NLP). Despite significant advances through deep learning, particularly the use of transformer-based architecture like BERT, sarcasm detection models still face challenges in achieving high accuracy. A major limitation lies in their insufficient incorporation of contextual awareness, including conversational history, social inter- actions, emotional cues, and cultural factors. To address this, this paper proposes the BERT with Meta-Feature Logistic Regression Fusion (BMLRF) model, which in- tegrates sentence-level embeddings from a pre-trained transformer with meta-features capturing social, emotional, and cultural contexts. The model also leverages multi-turn dialogue history …

Women In The Construction Skilled Trades: Career Progression, Challenges, And Motivational Factors, Richard Hannah, Andrew Parzyck, Andrea Janzen, Amanda Portinari

Engaged Management ReView

Women remain significantly underrepresented in the construction industry, particularly in the skilled trades. Through qualitative exploratory interviews with six women, this study investigates the career trajectories, worksite barriers, and motivational influences shaping women’s experiences in the construction skilled trades. The research is framed using Donald Super’s Life-Span, Life-Space theory and expectancy-value theory (EVT) to explore how career stages and career value affect women’s experiences. Participants described gender bias, limited mentorship, and restricted advancement opportunities as primary challenges. This study highlights the need for industry-led initiatives to increase early exposure to trades, improve mentorship and sponsorship programs, and create structured pathways …

Adoption Of Blockchain Technology In Beverage Supply Chains: Drivers, Benefits, And Challenges In The Coca-Cola And Bodyarmor Sport Water Recall Case, Alexander Adams Jr., Nima Molavi

Communications of the IIMA

The beverage industry faces growing scrutiny as demands for transparency and accountability intensify. In today’s digital landscape, companies must prioritize enhanced traceability to ensure product safety, comply with regulations, maintain consumer trust, and safeguard brand reputation. This research investigates blockchain technology as a potential solution to these challenges, emphasizing its capacity to decentralize data, improve traceability, and accelerate response times during safety recalls.

The study traces the evolution of food safety regulations and analyzes current traceability practices and technological innovations within the beverage sector. Using the Coca-Cola and BODYARMOR Sport Water recall as a case study, this study examines drivers, …

An Empirical Investigation Into The Effect Of Brain Drain “Japa Syndrome” On Agile Practitioners Developing Healthcare Information Systems Software In Nigeria, Yazidu Buba Salihu, Julian M. Bass, Gloria E. Iyawa

Communications of the IIMA

Within the software engineering context, agile approaches encourage customer collaboration, iterative development, and flexibility. However, the mass exodus of highly skilled professionals, known as the “brain drain” or "Japa Syndrome," has emerged as a significant challenge, especially in Nigeria. This phenomenon has particularly impacted agile software development practitioners by undermining project continuity, knowledge transfer, and team dynamics. This study empirically examines the effect of brain drain, “Japa Syndrome,” on agile practitioners developing healthcare information systems software in Nigeria. It employed a qualitative, multi-method approach to gather empirical data from 13 agile practitioners in Nigeria’s healthcare information systems sector. The study …

Exploring Ai Corporate Governance Through The Lens Of Dynamic Capabilities, Albert Samigullin, Paul Dooley

Communications of the IIMA

As AI technologies evolve, organizations must continuously adapt their governance structures to address emerging challenges related to transparency, ethics, and regulatory compliance. Given the rapid pace of AI advancements, traditional governance approaches may not be sufficient to ensure responsible AI oversight while maintaining competitiveness. This research examines AI corporate governance through the lens of Dynamic Capability (DC) Theory, focusing on how organizations can develop the capacity to sense technological and regulatory shifts, seize opportunities, and reconfigure governance mechanisms to align with AI-driven transformation. Through a literature review and the development of an AI Corporate Governance Framework grounded in DC Theory, …

Impact Of Information Security Awareness Training On Knowledge, Attitude, And Behavior: A K-12 Case Study, Michael S. Robbins, Christopher Robbins

Journal of Cybersecurity Education, Research and Practice

Abstract— Information security breaches remain a serious threat across all sectors, often exploiting human factors rather than technical flaws. This study examines how a structured Information Security Awareness (ISA) training program influences employees’ knowledge of security policies, attitudes towards those policies, and self-reported security behaviors within a K-12 educational environment. A quantitative pre-test/post-test design was employed with 201 staff members (administrators, teachers, and support personnel) in a public school district. Participants completed the Human Aspects of Information Security Questionnaire (HAIS-Q) before and after undergoing an interactive cybersecurity training program. Statistical analysis revealed a significant improvement in information security knowledge, attitudes, …

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.