Digital Commons Network^™

Beyond Earnings Quality: Evaluating The Quality Of Corporate Disclosure Practices, Patricia M. Dechow, Weili Ge, Wei Ting Loh

Research Collection School Of Accountancy

We propose a framework to assess the decision-usefulness of heterogeneous disclosure practices that managers use to convey information to market participants. We illustrate an application of our framework to non-GAAP earnings, management earnings guidance, and earnings conference calls. We first identify key quality attributes for each disclosure practice and then develop a list of quality metrics that we apply to a small pilot sample. We focus on metrics that are easily measured in real time and discuss the practical challenges of conducting assessments of disclosure quality at the firm-quarter-disclosure level. Our descriptive analysis provides preliminary insights into whether and how …

Advocacy For Inclusive Play In South Dallas: Expanding Access For Children In Underserved Areas, Aryanna Fellows, Mary Jan Greer

Summer 2026 OTD Capstone Symposium

This capstone project aimed to advocate for more inclusive and accessible playgrounds for children of all abilities in underserved communities in South Dallas. Guided by the Person-Environment-Occupation-Performance (PEOP) Model, the project evaluated playground accessibility and identified environmental barriers that limit participation for children with disabilities. Methods included a community needs assessment, playground observations using a standardized accessibility assessment tool, surveys, and stakeholder collaboration. Participants included community members, caregivers, organizational stakeholders, and children who utilize local playgrounds. Findings were synthesized to develop evidence-based recommendations and educational resources to support future playground improvements. The expected outcomes included increased awareness of inclusive playground …

July 2026 From The Editor — 40 Years Of Success And Value To You, Romesh Nalliah

The Journal of the Michigan Dental Association

• Editor-in-Chief Romesh Nalliah uses the historical example of King Hammurabi's loan agreements to illustrate the foundational concept of risk management and insurance. He celebrates the 40th anniversary of the MDA Insurance & Financial Group, highlighting its growth into a full-service agency that addresses the specific needs of dentists. Nalliah emphasizes the "multiplicative effect" of supporting these member-governed services: they offer individual cost savings and generate non-dues revenue that funds broader MDA benefits and reduces dues. He credits the association's volunteer leadership for establishing this successful model of value-driven professional support.

July 2026 Dentistry And The Law — Can Unlicensed People Own A Dental Practice? Who Is Enforcing The Law?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column addresses the complexities of dental practice ownership in Michigan, clarifying that only licensed dentists can legally own a practice through professional corporations or professional limited liability companies. It explains the "Corporate Practice of Medicine Doctrine," which aims to ensure licensed professionals, rather than profit-motivated lay persons, control health service delivery. The article details how management companies often operate legally as landlords or service providers without technically owning the practice itself. Finally, it notes that only the Michigan Department of Licensing and Regulatory Affairs and the attorney general have the authority to enforce these regulations.

J Mich Dent Assoc July 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The July 2026 (Volume 108, No. 7) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The July 2026 issue of the Journal of the Michigan Dental Association celebrates the 40th anniversary of the association's …

July 2026 Cover Story — 40 Years Of Mda Insurance And Mda Services, Reva Darling

The Journal of the Michigan Dental Association

This article celebrates the 40th anniversary of MDA Insurance and MDA Services, the Michigan Dental Association's for-profit subsidiary. It outlines the history of the subsidiary, its evolution from small beginnings to a robust provider of commercial and personal insurance products, and its significant financial impact, returning over $42 million to the MDA since 1994. The piece emphasizes the subsidiary’s "by dentists, for dentists" philosophy, its role in keeping member dues stable through non-dues revenue, and its successful innovation of endorsed programs like Bank of America Practice Solutions and precious metals refining.

July 2026 Feature Article 1 — The Real Importance Of The Dental Team, William Chase Dds, Maom

The Journal of the Michigan Dental Association

Drawing on over 40 years of experience, Dr. William R. Chase identifies a cohesive dental team as the primary key to practice success. Moving away from the "solo performer" mindset often developed in dental school, the article highlights the necessity of trust and commitment among staff. Chase offers strategic advice for leadership, including sharing a clear practice vision, holding regular meetings, and recognizing staff through bonuses or continuing education opportunities. He underscores that maintaining a strong, appreciated team is vital for practice longevity and providing optimal patient care.

Determinan Fungsi Intermediasi Bank Kbmi 4 Di Indonesia, Friestha Sari Putri, Telisa Aulia Falianty

Jurnal Ekonomi dan Pembangunan Indonesia

This study examines the effects of bank-specific characteristics and macroeconomic variables on the intermediation function of KBMI 4 banks in Indonesia during 2014–2023. The variables include NPL, BOPO, CAR, bank size, ROA, GDP, BI Rate, and pandemic and recovery dummies. Secondary data from four KBMI 4 banks were analyzed using a panel-data Fixed Effect Model. The results show that NPL has a negative effect, while BOPO, CAR, ROA, GDP, and BI Rate have significantly positive effects on LDR. Bank size is insignificant. The pandemic and recovery dummies reduce LDR by 10.43 percent and 10.33 percent, respectively.

Infrastruktur, Kelembagaan Tani, Kemandirian Ekonomi Desa: Geografi Dan Paradoks Kepemimpinan Di Indonesia, Tri Wahyu Cahyono

Jurnal Ekonomi dan Pembangunan Indonesia

This study examines determinants of village economic independence (PADes) in Indonesia, focusing on infrastructure, social capital, and leadership. Using 2024 PODES census data (N=84,240) and clustered logistic regression, results show road infrastructure as the strongest factor (OR: 2.27). A “leadership paradox” emerges, where higher education of village heads negatively correlates with PADes formation. Geographic analysis reveals infrastructure effectiveness depends on topography, with lowland areas gaining the greatest structural advantage. Findings highlight the need for topography-based policy differentiation to strengthen fiscal independence in rural Indonesia.

How Relevant Is Money Supply? A Cross-Country And Cross-Variable Analysis, Ahmad Alharbi, Moid U. Ahmad

DLSU Business & Economics Review

Extensive discussions have been conducted on traditional and new-age macroeconomic theories in the context of the money supply and its determinants. This article contributes to the literature by analyzing money supply and its interactions with four other macroeconomic variables: GDP, exchange rates, interest rates, and prices. Using annual panel data from 55 countries from 2000 to 2023, the study applies various regression techniques and causal analyses to assess money supply determinants. Most analytical techniques indicated a significant relationship between money supply, national income, and foreign exchange rates.

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Adaptive Leadership: The Pathway To Increase Child Welfare Retention Through Perceived Organizational Support Of The Supervisor’S Voice, Shawna Higgins

PhD in Organizational Leadership

Child welfare organizations continue to experience high rates of case manager turnover, disrupting continuity of care and negatively affecting outcomes for children and families. Although previous research has established that supportive supervision influences case manager retention, little was known about child welfare supervisors’ perceptions of the organizational support they receive or how adaptive leadership behaviors demonstrated by organizational leaders influence those perceptions. This qualitative phenomenological study explored the lived experiences of 13 supervisors employed in Florida nonprofit child welfare organizations. Guided by Adaptive Leadership Theory and Perceived Organizational Support Theory, the study examined supervisors’ perceptions of organizational support, organizational silence, …

Financing Global Public Goods: ‘Green Capitalism’ Vs Foreign Aid In Zambia’S Luangwa Valley, Kathleen Bergs

Southern African Journal of Policy and Development

Financing climate and biodiversity conservation amid persistent poverty has intensified debate over the ethics and effectiveness of market-based approaches relative to foreign aid. This article examines whether the form of finance shapes financial sustainability and ecological justice in Zambia’s Luangwa Valley. Guided by political ecology, it compares the commercially oriented Luangwa Community Forests Project in the South Luangwa landscape with the donor-dependent North Luangwa Conservation Programme. The analysis draws on 57 semi-structured interviews, 15 focus group discussions, participant observation and documentary review, triangulated with existing household surveys. The findings reveal convergence in governance challenges and stakeholder support for sustainable revenue …

July 2026 Staff Matters® — Is It Time For Our Dental Practice To Consider Outsourcing Hr?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This column examines the practicalities of outsourcing human resources (HR) functions for growing dental practices. Jodi Schafer explains that as administrative burdens like hiring and compliance become overwhelming for small teams, bringing in outside HR support offers a flexible and expertise-driven solution. Benefits include peace of mind regarding evolving employment laws, formalized internal operations, and streamlined technology integration for payroll and benefits. The article outlines key indicators for when a practice should consider this move and emphasizes that an effective HR partner should function as an extension of the practice’s unique culture and values.

July 2026 Mda Insurance — Voluntary Benefits Help With Employee Recruitment, Satisfaction, Retention, Craig Start

The Journal of the Michigan Dental Association

Craig Start, president of MDA Insurance, addresses the ongoing dental staffing shortage by advocating for comprehensive employee benefit packages. He explains how offering a mix of employer-paid and voluntary benefits, such as disability, life, and vision insurance, can make a practice a more desirable employer. The article specifically highlights the MDA Health Plan and employee-paid options like critical illness insurance, which help offset financial exposure from high-deductible plans. Start notes that these voluntary benefits are cost-effective for employers and can be administered through pre-tax cafeteria plans to improve employee economic security and retention.

The Role Of Speculators In The Agricultural Futures Market And Their Impact On Prices, Clement Asamoah

Graduate Theses and Dissertations

The study evaluates the impact of speculative activity on agricultural commodity returns, specifically in the corn, soybeans, rice, and oats markets. The study also analyzed the influence commodity returns have on speculative positions. Weekly data from the Commodity Futures Trading Commission were used as a proxy for speculative activity, and futures data were also retrieved from Barchart. Vector Autoregressive models and the Granger Causality tests were estimated to identify the relationships between returns and speculation. The paper found that speculative positions do not Granger-cause returns over the course of a week except for rice Tuesday results, which recorded a statistically …

Institutions, Innovation, And Structural Transformation: Advancing Business And Economics Research In Emerging Economies, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Investigating The Factors Impacting Consumer Intentions To Purchase Energy-Efficient Appliances, Yusra Memon, Raheela Haque

Business Review

Energy-efficient appliances protect the environment through reduced energy usage, lowering pollution, and preserving natural resources. Hence, this research is aimed to examine the factors influencing Pakistani consumers' intentions to purchase energy-efficient appliances. This research adopts a quantitative approach and purposive sampling technique, and the data was collected from 350 respondents belonging to major metropolitan cities of Pakistan i.e. Karachi, Hyderabad, Lahore, Islamabad, while SPSS and AMOS were used for data analysis. The study supports a number of important relations suggested by the Value–Belief–Norm (VBN) theory in the framework of buying energy-efficient appliances (EEAs) in Pakistan. Biospheric values (BV) significantly forecast …

Impartial Intelligence? Evidence Of Country-Label Sensitivity In Ai Financial Analysis, Fabio Motoki, Jedson Pinto

School of Accountancy Faculty Publications

This study examines whether large language models exhibit systematic country-contingent differential treatment in financial fraud detection. Analyzing 30,000 synthetic transactions with identical statistical properties across three country attributions (United States, Great Britain, and China), we find LLMs assign significantly higher fraud probabilities to Chinese-attributed transactions (36.2%) compared to Western countries (≈30–31%), resulting in accuracy disparities of 67% versus 74%. The gap remains stable across five independent experimental replications and persists when using Chinese language prompts, ruling out linguistic effects. Bias mitigation strategies, such as requiring explanations or explicit country neutrality instructions, reduce but fail to eliminate these disparities. Testing across …

Operational Agency: A Permeable Legal Fiction For Tracing Culpability In Ai Systems, Anirban Mukherjee, Hannah H. Chang

Research Collection Lee Kong Chian School Of Business

Modern artificial intelligence (AI) systems act with a high degree of independence yet lack legal personhood—a paradox that fractures doctrines grounded in human-centric notions of mens rea and actus reus. This Article introduces Operational Agency (OA)—a permeable legal fiction structured as an ex post evidentiary framework—and Operational Agency Graph (OAG)—a tool for mapping causal interactions among human actors, organizations, and AI systems. OA evaluates an AI’s observable operational characteristics: its goal-directedness (as a proxy for intent), predictive processing (as a proxy for foresight), and safety architecture (as a proxy for standard of care). OAG operationalizes that analysis by embedding these …

Framework For Building A Social Media Marketing Strategy For Micro-Small Businesses, Joanna Byrne

Theses

Existing social media marketing literature consistently fails micro-small businesses with five or fewer staff. These sources default to models built for brands with dedicated marketing teams and large budgets. This project addresses that gap using a mixed-methods, practitioner-based action research design. It combines quantitative platform analytics with qualitative process documentation. The research covers four businesses at distinct stages of digital development: Torched Motorsport Supply, a new automotive parts retailer built from zero digital infrastructure; Byrne Diesel Performance, an established diesel shop with an unoptimized presence; Texas Best Compost, a startup developing its brand identity and digital launch disrupted by supply …

Common Cybersecurity Attack Types And Zeek-Based Detection Strategies In Iot Networks, Christofer Piedra, Alain Edwards

Florida Atlantic Undergraduate Research Journal

As cybersecurity threats increase in scale and complexity, the ability to distinguish hostile traffic from benign network activity is essential. This research examines five prevalent cyberattack categories that impact IoT environments and outlines detection strategies utilizing the open-source Intrusion Detection System (IDS) Zeek. This study provides practical detection methods designed for scalable, real-time environments by classifying five commonly encountered attacks, namely: Reconnaissance, Denial of Service (DoS) and Distributed Denial of Service (DDoS), Brute Force, Man-in-the-Middle (MitM) and Spoofing, and Botnet and Malware Behavior. For each attack, we analyze the prevalence, operational impact, and associated indicators. We also present Zeekbased pseudocode …

An In-Silico Investigation Of Induced Target Neural Activity Through Simulation-Based Inference Informed Deep Brain Stimulation, James Lee, Ty Roachford

Florida Atlantic Undergraduate Research Journal

Deep Brain Stimulation (DBS) is clinically effective for various neurological disorders, yet its underlying neuronal mechanisms remain unknown. Building on previous studies, we used an in-silico Hodgkin-Huxley biophysical model to investigate hippocampal CA1 responses to DBS. Our simulations replicate key experimental findings, confirming robust somatic depolarization at 140 Hz and a more gradual ramp at 40 Hz, alongside distinct transient and sustained voltage profiles. Both frequencies modulated firing rates, supporting the notion that DBS disrupts pathological network activity. Beyond frequency-specific effects, we employed Simulation-Based Inference (SBI) to identify the DBS features needed to suppress spiking and match a quiescent target …

A Comprehensive Overview Of The Quantum Approximate Optimization Algorithm, Vincent Stafford

Florida Atlantic Undergraduate Research Journal

As quantum computing research advances, the Quantum Approximate Optimization Algorithm (QAOA) has emerged as a leading approach to harnessing current quantum hardware for solving complex combinatorial optimization problems. This pedagogical, expository paper outlines the mathematical foundations of QAOA, explains its step-by-step implementation from first principles in a manner accessible to advanced undergraduate students and non-specialists, and explores real-world applications such as protein folding and job scheduling. We also examine the algorithm’s performance challenges, including barren plateaus and circuit depth limitations.

Artist Statement, Zarina Mason

Florida Atlantic Undergraduate Research Journal

No abstract provided.

Integrated Optimization Of Farmland Cultivation And Fertilizer Application: Implications For Farm Management And Crop Production, Onur Boyabatli, Lusheng Shao, Yangfang (Helen) Zhou

Research Collection Lee Kong Chian School Of Business

Motivated by the fresh produce industry, this paper studies a farmer’s joint cultivation and fertilizer (a representative farm input) application decisions facing uncertainties in yield, crop price, and harvesting cost where the latter two are yield dependent and yield is stochastically increasing in the fertilizer application rate. We develop a two-stage stochastic model of a farmer growing a commodity crop in a single season to maximize the expected profit. We then use the model to evaluate the optimal expected harvest volume (a measure of crop production). Our analytical analysis is complemented with numerical experiments calibrated to data. We characterize how …

Robust Generator Maintenance Schedule For Frequency-Secure Power Systems, Yang Yang, Qiuzhuang Sun, Jimmy Chih-Hsien Peng, Loon Ching Tang, Zhisheng Ye

Research Collection College of Integrative Studies

Problem definition: Normal operations of a power system require that alternating current frequency be maintained at a nominal value, for example, 50 Hz, whereas severe deviation from this value due to power deficiencies can cause cascading generator trips. Maintaining the frequency requires adequate inertia and frequency regulation reserve, which are primarily provided by online generators. In daily operations, generators due for preventive maintenance must be taken offline, and thus an improper maintenance schedule could jeopardize frequency security, as exemplified by the recent Texas power blackout. However, this natural nexus between frequency security and maintenance has been over-looked largely in the …

Cultural Diplomacy Through Museums: An Analysis Of The Role Of Sheikh Dr. Sultan Al Qasimi In Promoting Intercultural Dialogue Through History, Culture, And Tourism, Abdulla Almheiri, Fareed Awae, Muhammad Talhah Jima’Ain, Hamdan Chehdimae, Mohamad Azrien Mohamed Adnan, Fuad Trayek

All Works

This study aims to analyze the role of cultural diplomacy in the Emirate of Sharjah through museums. Particular emphasis is placed on the important contributions of His Highness Sheikh Dr. Sultan Al Qasimi in promoting intercultural communication and consolidating cultural identity through the support of history, archaeology, and tourism. The study uses a quantitative approach with a survey research design. The perspectives of 285 museum visitors have been analyzed based on arithmetic means and standard deviations to measure their level of awareness regarding the museum’s historical, cultural, and tourism dimensions. The findings indicate a high level of awareness concerning the …

The Power And Peril Of Awe In Leadership: Transforming Follower Identity And Behavior, Jack Mcguire, Daniel Mcallister, Jochen Menges, David De Cremer

Research Collection Lee Kong Chian School Of Business

Awe is a profound emotion that has captured significant attention within psychological research. While the potential for leaders to inspire awe in followers has received some recognition, systematic research on the nature and effects of awe in leadership—and within organizational contexts more broadly—remains limited. In this article, we offer a conceptual framework that explains the multifaceted and transformative nature of leadership through the power of awe. Specifically, we identify four leader behaviors—charismatic leadership tactics, exceptional performance, problem reframing, and self-sacrificial behavior—that elicit awe among followers. We further propose three variants of awe-inspiring leaders, describing how variation in a leader’s self-construal …

Ensouling Progressive Partnership Synergy In Marketing To Revive The Indonesian Furniture Industry, Ahmad Ikhwan Setiawan, Fatimah Fatimah, Cheryl Marlitta Stefia

Asia Marketing Journal

This study develops a partnership marketing model to improve collaboration between suppliers and resellers in Indonesia's furniture industry by introducing Progressive Partnership Synergy (PPS), which links partnership dynamics to sales growth. A quantitative survey of 240 small and medium furniture manufacturers in Central Java tested the model using AMOS and Hayes's PROCESS Macro to examine mediation by synergy and competitive-advantage transformation. Results show PPS significantly affects sales growth while mediating the influence of competitive-advantage transformation. Market adjustment flexibility and partner orientation strengthen supplier–retailer ties. Some hypotheses were rejected, indicating additional factors are needed to optimize partnerships. Limitations include treating contextual …