Digital Commons Network^™

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Funny Thing Happened On The Way To The Tax Forum, Walter C. Frank

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 7, July 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Inventory Costing Regulations: Tax Division’S Comments, Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Washington Report: Tax Reform 1973: Words From The Wise, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 3, March 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

New Proposed Inventory Costing Regulations, Leslie J. Schneider

Tax Adviser

No abstract provided.

Acceptance Of Central Bank Digital Currency In Pakistan In A Modified Utaut2 Framework, Hassan Raza, Danish Siddiqui

Business Review

This study investigates the factors influencing consumer acceptance of Central Bank Digital Currency (CBDC) in Pakistan by extending the Unified Theory of Acceptance and Use of Technology (UTAUT2) model. This study integrates Perceived Trust (T) as moderator and Shariah Compliance (SC) and Perceived Credibility (PC) as mediator to fit the model according to unique religious and socioeconomic context of Pakistan. After collecting data from 332 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The result of the study indicates that Use of CBDC is most affected by Performance Expectancy (PE), Effort Expectancy (EE) and Facilitating Conditions (FC). …

2025-10-17 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents meeting of October 17, 2025, which includes the minutes of the meeting held on August 8, 2025.

Passenger Delight In Liminal Spaces: Uncovering The Dynamics Of Airport Airside F&B, Thorsten Merkle, Sushanta Das

ICHRIE Research Reports

The airport airside environment is a unique and highly consequential setting for consumer behavior, where passengers’ food and beverage (F&B) decisions are shaped by time pressure, emotional states, and spatial constraints. This study empirically validates two complementary frameworks - the CX Delightors Framework and the Airport Airside Consumption Model - in the U.S. context to deepen understanding of passenger behavior in this liminal space. Using survey data from 1,374 passengers across three major U.S. hub airports (DEN, PHX, SLC), we conducted principal component analyses to refine the original nine CX Delightors attributes into five robust dimensions: Hospitality & Ambiance, Value …

Project Scope And Market Share Of Selected Telecommunication Firms In Nigeria, Sunday Olufemi Akintelu

International Journal of Applied Management and Technology

To maintain market share, telecommunication operators in Nigeria invest in complex, innovative projects with large budgets and tight timelines. Managing the project scope of these endeavors is a challenge, although crucial to ensuring that viable products are released and guaranteeing market share among these firms. This study examined the project scope and market share of selected telecommunication firms in Nigeria through the quantitative method and survey research. The study employed a validated adapted questionnaire, which used a six-point Likert-type scale and was administered to the study participants to collect primary data. The reliability test of the questionnaire was achieved with …

Monte Carlo Analysis For A Private Equity Transaction In Excel, Tom Arnold, Xia (Summer) Liu, Cassandra D. Marshall

Finance Faculty Publications

Monte Carlo Analysis for a Private Equity Transaction in Excel

This article demonstrates a Monte Carlo analysis in Excel for a private equity transaction. The approach provides a probability-based assessment of future outcomes (i.e., waterfall calculations), with key model inputs randomly sampled from defined probability distributions. With minimal VBA programming, numerous Monte Carlo trials are generated and recorded in a second worksheet. This output can then be analyzed to assess the riskiness of the transaction. Further, because the analysis is performed entirely in Excel, it is immediately accessible to the practitioner. It is also very “transparent” in its execution, unlike …

Web3-Based Identity And Kyc Innovations For Next-Generation Fintech, Usama Arshad, Abdallah Tubaishat, Sajid Anwar, Zahid Halim, Abedallah Abualkishik, Abrar Ullah

All Works

The growing reliance on digital financial services necessitates a secure, efficient, and privacy-centric approach to identity verification and Know Your Customer (KYC) compliance. Traditional identity management systems rely on centralized databases, making them susceptible to data breaches, inefficiencies, and regulatory constraints. Over 10 billion identity records have been exposed in centralized KYC breaches, leading to a 60% increase in financial fraud cases. The rise of Decentralized Finance (DeFi) has further complicated KYC compliance, requiring innovative solutions that balance privacy and regulatory requirements. This paper proposes a Web3-powered decentralized identity framework that leverages blockchain technology, self-sovereign identity (SSI), verifiable credentials (VCs), …

Introduction: Facing The Challenge Of Ai With Feminist Pedagogy, Margaret A. Murray

Feminist Pedagogy

This special issue truly faces the challenge of AI with feminist pedagogy. The introduction briefly summarizes the five critical commentaries, five original teaching activities and three book reviews that make up this issue on AI.

Building Swimming Skills In A Community Based Program For Black Youth: An Evaluation, Tyler Lennon Md, Mph, Ashley Hayes Mph, Leonardo Barrera Mph, Amy Hill Ms, Mph, Andy Miner, Michelle Macy Md, Ms

International Journal of Aquatic Research and Education

Black youth in the United States disproportionately experience fatal drowning at rates up to five times higher than their white peers. Eliminating these inequities requires new approaches that address historical and structural barriers of learning to swim. The objective of this study was to evaluate the three-week long swimming component of a community-based discovery program to empower Black youth in Evanston, IL. Participants were Black youth ages 8-10 years enrolled in summer 2023 and 2024. Swim skills were assessed by instructors using the Pictorial Scale of Perceived Water Competence (PSPWC). Caregiver surveys, collected post-intervention, also assessed perceived changes in swim …

An Examination Of The Experiences Of An African American Male Diver On A Power Four Swim Team: An Elite Interview, Steven N. Waller Ph.D., Tiffany M. Quash Ph.D.

International Journal of Aquatic Research and Education

Despite the incremental increase in the number of Black people who are learning to swim, the number of Black divers has not kept pace. In the NCAA Database, swimmers and divers were not segmented; thus, they all appear in the category of “swimming” by race and sex. When viewing the 2024 Division I NCAA Demographics Database, 89 (.02%) of 4307 student-athletes participating in swimming were Black women. For men, the data is equally dismal, revealing that 81 (.03%) of 2,608 student-athletes who were identified as swimmers were Black. The purpose of this research note is to examine the developmental experiences …

Barriers To Machine Learning Adoption In Regulated Electric Utilities, Donald R. Shiflet Jr.

USF Tampa Graduate Theses and Dissertations

Machine learning (ML) technologies have the potential to revolutionize regulated electric utilities by improving operational efficiency, enabling predictive maintenance, and optimizing energy management. Despite these advantages, the adoption of ML in this sector lags other industries due to technical, organizational, and regulatory barriers. This research, grounded in the Technology-Organization-Environment (TOE) framework, explores these barriers to uncover actionable solutions for integration. The study identifies key challenges, including explainability, cybersecurity, workforce resistance, and regulatory ambiguity to ML adoption in electric utilities. Utilizing an exploratory qualitative methodology, this approach integrates insights from the literature and industry interviews to rank barriers by frequency, severity, …

Tableau Part Ii - October 2025, Rubab Shahzad

Day Family Research Lab Workshop Series

Part Two of Introduction to Tableau. Learn to make cool visualizations using Tableau. A hands-on opportunity where we will go over calculated fields, hierarchies, unions, dashboards, and stories.

Prior experience with Tableau is recommended

Arizona’S Experiential Learning Opportunities: Regional Security Operations Centers And Cybersecurity Clinics, Joshua Kipers, Paul Wagner, Robert J. Honomichl

Journal of Cybersecurity Education, Research and Practice

The increasing frequency, sophistication, and economic impact of cybersecurity incidents have intensified the global demand for a skilled cybersecurity workforce. Traditional academic programs often fail to provide the applied experience necessary to prepare graduates for the rapidly evolving threat landscape. This paper examines Arizona’s innovative approaches to experiential cybersecurity education through the establishment of Regional Security Operations Centers (RSOCs) and the Arizona Cybersecurity Clinic. These initiatives integrate Kolb’s Experiential Learning Theory and the NICE Cybersecurity Workforce Framework to align academic preparation with real-world practice. The RSOCs, supported by the Arizona Department of Homeland Security, provide paid student internships focused on …

Prompt Engineering For Genai In Cybersecurity Incident Response: A Multi-Platform Evaluation Based On Nice Pr-Ir-001, Yuanyuan Liu

Journal of Cybersecurity Education, Research and Practice

This study explores the application of prompt engineering in cybersecurity education, mainly by evaluating the performance of different generative artificial intelligence (GenAI) platforms when performing tasks consistent with the NICE framework role pr-ir-001 - Network Defense Incident Responder. The study employed structured prompts designed for a medical technology environment compliant with HIPAA and NIST SP 800-53, while the tasks of the three GenAI models (GPT-4, Gemini, and DeepSeek) were to generate event response scenarios. Their outputs will be evaluated from four aspects: accuracy, relevance, clarity and completeness.

The results show that the three models differ in depth and consistency, but …

Exploring Customer Satisfaction Drivers In The Automotive Sector: A Study Of Volkswagen In Chennai, Sridhar M, Karthik Rajan C S

Management Dynamics

This study examines the key drivers of customer satisfaction among Volkswagen car owners in Chennai, a major metropolitan market within India’s rapidly evolving automotive sector. As competition intensifies and consumer expectations shift, understanding the multidimensional aspects of satisfaction spanning product quality, performance, after-sales service, brand perception, and pricing has become essential for enhancing customer retention and loyalty. Employing a structured questionnaire administered to 100 Volkswagen customers, the study uses both descriptive and inferential statistical tools to identify significant satisfaction determinants. Findings reveal that while customers express high satisfaction with product performance and driving experience, concerns persist regarding service accessibility, mechanical …

Positioning Domestic Capital Markets For Emerging Companies, Ishrat Husain Dr.

Faculty Research - Talks, Speeches, & Discourse

The current macroeconomic context is not very conducive to the growth of capital markets. Stagnant per capita incomes, high inflation, declining investment, large fiscal deficit, severe energy shortages, current account imbalances and drying up of foreign investment do not provide an appetizing menu of options for the savers, investors and issuers. Strong borrowing needs of the government have increased banks’ exposure to government paper. As banks account for 95 percent of the total financial assets private sector credit has there shrunk. The share of net advances has dropped from 57 percent to 44 percent between Dec 2008 and June 2011. …

"What's A Computer?" Exploring Insurance Agents' Role In Small Business Cyber Insurance Transactions, Dalton A. Crabtree

USF Tampa Graduate Theses and Dissertations

This mixed-methods study examined how insurance agents' role identity impacts cyber insurance transactions, addressing gaps in professional practice and academic literature. Small businesses increasingly rely on cyber insurance for protection as cyber risk continues to evolve. The study employed sequential explanatory methodology with 25 interviews across three groups: insurance agents (n=15), corporate cyber insurance professionals (n=5), and small business owners (n=5). Thematic analysis using Katz and Khan's Role Episode Model informed development of the Cyber Insurance Role Identity Scale (CIRIS), tested with 100 agents. Six themes emerged. Key findings reveal that successful cyber insurance transactions require agents to transition from …

Relationship With Russia And Korea, Kaeli Rasnake

The Kabod

North Korea's relationship with Russia dates back to the Cold War when the Soviet Union served as a critical ally as Stalin sent economic support to assist in the formation of the North Korean state. With the collapse of the Soviet Union, North Korean ties were weakened since Russian leaders sought a more amicable relationship with the West. However, amid the tough Western sanctions placed on Russia due to its invasion of Ukraine, the two nations have rekindled their relationship. This paper seeks to explore the historical developments of Russia-North Korean Relationships, analyze recent cooperative efforts, and examine the implications …

North Korea’S Foreign Relations, Kaeli Rasnake

The Kabod

Many assume that the Democratic People's Republic of Korea, more commonly known as North Korea, ruled by Kim Jong Un, is an isolated nation with ties only to its neighbors, China and Russia; however, that is far from the case. North Korea has a plethora of relations with other nations across the globe, most common in Africa and Southeast Asia. While these nations are relatively far from North Korea, that issue has not discouraged them from flourishing, as they often share underlying themes of mutual interest, economic necessity, and historical ties. This paper aims to explore the interactions between North …

A Meta-Narrative Of Consumer Journeys In Access-Based Consumption: A Case Of Fashion Rentals, Swapnil Saravade, Mohammad Ali Zolfagharian, Reto Felix, Lorena Garcia Ramon, Jacob Almaguer, Hazel Husne Dadanlar

Marketing Faculty Publications

Purpose – The current research aims to identify a meta-narrative that depicts a big picture of the consumer journey with access-based consumption (ABC). Specifically, this research reveals the points of engagement and disengagement with ABC, as well as the transitions between them.

Design/methodology/approach – A qualitative research methodology is applied wherein online reviews and blogs pertaining to Rent the Runway (RTR), an access-based fashion company that enables consumers to rent designer dresses and accessories, are analyzed. Specifically, individual textual narratives of users’ experiences with RTR are analyzed, and a meta-narrative is identified that depicts an overarching story of the …

Organizational Memories Of Extreme Events: Evidence From Us Public Transit Agencies, Mattia Caldarulo, Ignacio Pezo, Elizabeth A. Corley, Shaika L. Islam, Eric W. Welch

Articles

The increasing frequency and severity of extreme weather events require organizations to effectively manage the threats these phenomena pose. To respond to these challenges, public agencies often turn to their organizational memories for guidance. Organizational memories support information processing capacity, facilitate sensemaking, and legitimize and speed up decision-making processes. While memories influence different aspects of organizational life, little is known about their antecedents and the mechanisms behind the retrieval of past events. This study contributes to the broader literature on organizational memory by investigating the elements shaping public agencies’ retrieval of extreme weather events. Integrating weather data from the National …