Diverging Views On Class Certification In The Insurance Industry: Uniform Valuation Methods For Totaled Vehicles, Celine Makhani

The Journal of Business, Entrepreneurship & the Law

This comment explores the legal challenges surrounding how insurance companies calculate the "actual cash value" of totaled vehicles . The author focuses on the controversial use of "negotiation adjustments"—deductions insurers apply based on the assumption that buyers typically negotiate car prices downward—which policyholders argue systematically undervalues their claims. The central conflict of the article is a significant circuit split: while the Ninth Circuit in Jama v. State Farm recently allowed these claims to proceed as class actions, the Fifth Circuit in Sampson v. USAA reached the opposite conclusion, requiring individual proof of harm for each policyholder . Makhani analyzes these …

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung

The Journal of Business, Entrepreneurship & the Law

This article examines the modern Economic Substance Doctrine (ESD) through the framework of the Tax Court's decision in Patel v. Commissioner. The author argues that Patel serves as a "doctrinal reset," restoring the ESD to its intended role as a narrow, purpose-driven judicial backstop rather than a generalized anti-abuse tool. Central to this analysis is the reemergence of a "relevance" inquiry, which requires courts to determine if the ESD applies to a transaction at all—based on pre-codification common law—before engaging the statutory two-prong test under Section 7701(o) . While the court in Patel ultimately found the doctrine relevant and sustained …

Guarding The Game: Building A Defensive Line Between Athletes' Biometric Data And Gambling Interests, Caroline Hébert

The Journal of Business, Entrepreneurship & the Law

This comment examines the intersection of wearable technology, professional sports, and the burgeoning sports betting industry. Focusing primarily on the National Football League (NFL), the author explores how biometric markers such as heart rate, stress levels, and fatigue—originally intended for player health and performance—are increasingly targeted for commercialization in the gambling market. The comment provides a critical analysis of the current legal landscape, noting that existing frameworks like HIPAA and GINA, as well as current Collective Bargaining Agreements (CBAs), offer insufficient protections for athletes' sensitive personal data. Hébert identifies key points of exploitation by third-party vendors and highlights the conflicting …

Your Money, Your Message, Ella Rosebrook

Honors Projects

The Your Money, Your Message pamphlet offers a basic overview of personal finance and personal branding to act as a guide for young adults looking to further their knowledge in these areas. It gives beginner-level guidance in budgeting, tracking spending and saving habits, filing taxes with a CPA, a brief description of common payroll taxes, and personal branding. It is important for individuals entering the workforce to be knowledgeable in these areas no matter what their major is, as these skills will bring about a positive impact for anyone. Developing healthy personal finance habits and a strong personal brand is …

Steve Coleman Recognized By Ohio Valley Conference, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Library Programming And Marketing Best Practices For Gen Z Audiences, Maria Atilano

Library Faculty Presentations & Publications

A lot has changed in marketing and outreach in the last decade, but this question remains the same: how do we reach audiences we wish to serve? The Gen Z audience (those born in the late 1990s and early 2000s) are unlike other generations that came before them. These digital natives who have never been without the internet would seemingly be easy to reach with social media content and advertisements, but that’s not always the case. Join Maria Atilano, Student Engagement Librarian at the University of North Florida, for an enlightening webinar that explores how best to reach and engage …

University Theatre Guild Guide, Maria Perez

Honors Theses

The WMU Theatre Guild Assistant position is one of the primary assistantships in the Arts Administration department. The Theatre Guild Assistant works alongside Emily Duguay, the Director of Arts Administration, Joan Herrington, the Director of the School of Theatre and Dance, and the WMU Theatre Guild Board to manage their daily operations and help develop donor events. The University Theatre Guild Guide explains the details and processes this position follows. This guide is broken down into four sections. The first section is the Introduction. The Introduction includes congratulations from the past Theatre Guild Assistant and a short breakdown of the …

Navigating Uncertainty: A Deep Insight Into Tariffs’ Effects On The Automotive Industry, Gavin J. Gautier

Honors Theses

The purpose of this thesis is to address the financial, strategic, and external effects caused by tariffs within the automotive industry, with a specific focus on the effects caused by the Section 232 tariffs imposed on aluminum and steel. More Specifically this thesis will examine a comparative analysis of General Motors between 2017 and 2018 during the Section 232 enactment. While traditional studies tend to observe the input-cost effect, my hope is to examine the broader effects at the firm-level, such as inventory shifts, cost management, and risk hedging procedure. Through an evaluation of GM’s 10-K filings, key financial ratios, …

Personality, And Generation In Green Entrepreneurship, Julie Garritano

Honors Projects

This research investigates the drivers of Green Entrepreneurial Intent (GEI) by examining the intersection of personality traits and immigrant generation status. Utilizing the Theory of Planned Behavior (TPB) framework, the study focuses on how openness to experience and conscientiousness—the traits most strongly associated with sustainability-oriented innovation—influence entrepreneurial intentions.

A central aim is to determine how first- and second-generation immigrant statuses moderate these relationships, particularly through the lens of intergenerational transmission of values and social norms. The study integrates illustrative case analyses of Timberland and Patagonia to trace how environmental stewardship and ethical business practices evolve across successive leadership generations.

The …

Americana Marketing Campaign, Shaela O'Keefe

Undergraduate Theses

Americana World Community Center has served as a beacon of hope and justice within the Louisville, Kentucky community for over 30 years. The nonprofit organization provides “holistic services to Louisville's refugee, immigrant and underserved population to build strong and healthy families, create a safe and supportive community and help every individual realize their potential” (Americana, 2024). Americana creates opportunities for families to thrive through “education, family support, youth achievement, and career & financial development” (Americana, 2024). To further Americana’s mission and assist immigrant families, the organization is currently undergoing the process of gathering narratives of Americana’s impact on their staff, …

Creepy Or Customized? Understanding The Ethical Boundaries Of Ai-Powered Personalization, Hope Schultz

Honors Projects

Artificial intelligence has taken the world by storm, and its presence in our lives only continues to grow. Not only has it changed the way we live and interact with technology, but it has also fundamentally changed how businesses reach customers, particularly in marketing. It now powers the algorithms, predictions, and personalized experiences that shape nearly every digital interaction we have as consumers, including the videos we see on TikTok, the products that are recommended to us on Amazon, and the weirdly accurate ads that pop up across different platforms. These AI-powered systems are constantly learning from tiny behaviors we …

Quantifying Overconsumption In The United States: A Multiple Linear Regression Analysis, Morgan Davis

Honors Projects

This study examines overconsumption in the United States by analyzing how socioeconomic factors influence household spending relative to income. Overconsumption is defined as elevated discretionary spending relative to income, with a focus on categories such as apparel, entertainment, and food away from home. Using 2024 Consumer Expenditure Survey (CEX) data, three multiple linear regression models were created to evaluate predictors of overall consumption, discretionary consumption, and apparel spending as proportions of income.

Results show that income is the most significant predictor across all models, with higher-income households consistently spending a smaller share of their income. Age and household size also …

2026-04-26 Senate Resolution Regarding Hb 490 - Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

A draft of Senate Resolution regarding HB 490 submitted for consideration on April 27, 2026.

Advancing Sustainability In The Indonesian Oil Field Services Landscape, Firmansyah Arifin, Sudarso Kaderi Wiryono, Sylviana Maya Damayanti, Gatot Yudoko

The Qualitative Report

This study examines sustainability practices in Indonesia's drilling and oil field services (OFS) industry, addressing a critical research gap from a business and management perspective. Using a qualitative case study approach, ten in-depth interviews with industry leaders identified key performance variables and developed a sustainability model specifically designed for the OFS drilling sector. The findings highlight three core dimensions: Internal Variables (e.g., Employee Health and Safety, CSR Initiatives, ESG Performance, Cost Savings, Energy Efficiency, Carbon Footprint Reduction), External Variables (e.g., Green Financing, Stakeholder Engagement, Community Welfare), and Performance. Novel contributions include operationalizing advanced HSE technologies like cyber rigs and tailored …

2026-04-26 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from April 26, 2026.

2026 - The Thirtieth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the 30th Annual Symposium of Student Scholars, held on April 22-24, 2026. Includes abstracts from the presentations and posters.

Examination Of Celebrity And Influencer Endorsements, Mackenzie Molnar

Honors Projects

This study examines the effects of celebrity and influencer endorsements on consumer attitudes and purchase intentions. A digital survey was distributed through Prolific to 210 U.S. participants ages 18–24. Participants viewed fictional advertisements featuring either a celebrity or an influencer endorsing a product and then rated each endorsement on familiarity, relatability, authenticity, believability, and likelihood of purchase. Results showed that endorsement type alone did not significantly affect believability, indicating that celebrities and influencers can be similarly effective in marketing. However, gender, media usage, and relatability significantly influenced consumer responses. Female participants responded more positively to influencer endorsements, while higher relatability …

From Novice To On-Air: Developing A Student Radio Personality At 89.1 Widr Fm, Travis Melson

Honors Theses

This honors thesis explores the full development of my role as a student radio personality at 89.1 WIDR FM, documenting each stage of the process, from the earliest introductory meetings and technical training to the experience of shadowing established shows and launching my own on-air program. The project serves not only as a record of my personal progression through WIDR's broadcasting environment but also as an analysis of the learning curve required to transform from a complete novice into a confident, consistent radio host.

A significant component of this work is my perspective as someone entering the radio space with …

Designing Leadership Pipelines For Organizational Health: The Development Of The Civitas Dei Institute, Jeanette Salguero

Doctor of Strategic Leadership (DSL) Capstone Abstracts

Project Type

This project was an applied qualitative case study.

Project Overview

This doctoral capstone project examined leadership formation needs within the National Latino Evangelical Coalition and proposed the design of the Civitas Dei Institute as an auxiliary organizational structure. The study addressed the gap between increasing leadership demands placed on pastors and the lack of structured, scalable, and contextualized systems to support their development. Data was collected through semi-structured interviews, a leadership survey utilizing Likert-scale questions, and document review of existing leadership initiatives. The study focused on a purposive sample of approximately 100 pastors and ministry leaders participating in …

Youth Basketball Development Camp: Planning, Implementation, And Reflection, Jaden Ty Mathis

Whittier Scholars Program

Basketball has always been a huge part of my life, shaping who I am both on and off the court. As a senior at Whittier College and captain of the basketball team, I have experienced firsthand how powerful the game can be in teaching discipline, teamwork, and leadership. From a young age, I spent countless hours practicing, learning from my coaches, and growing as a teammate. Through these experiences, I learned that success does not happen overnight. It requires patience, consistency, and a willingness to work through challenges.

I was fortunate to have mentors who believed in me and pushed …

A Machine Learning And Nlp Pipeline For Analyzing Esg And Sustainability Disclosures In The Textile And Apparel Industry, Md. Rafiqul Islam Rana M.S.,Ph.D, Agraj Magotra, Fairuz Shadmani Shishir, Sumaiya Shomaji

Faculty Publications

The global textile and apparel (T&A) industry faces critical pressure over its environmental impact, producing approximately 92 million tons of waste annually and contributing to nearly 20% of global water pollution. For Bangladesh, one of the leading apparel exporters, the integration of transparent Environmental, Social, and Governance (ESG) practices is crucial for meeting international sustainability standards and maintaining global competitiveness. This study proposes a machine learning-based method to analyze ESG practices among LEED-certified T&A factories in Bangladesh. Leveraging contextual Natural Language Processing (NLP) and Topic Modeling technique, we developed a robust Machine learning (ML) framework based on Non-Negative Matrix Factorization …

Politics, Profit, And Programming: Examining The Distinct Effects Of Artificial Intelligence In The Corporate And Political World, Grant Lotts

Honors Projects

How has AI diffusion impacted the power and success of existing countries and corporations? This paper analyzes how these entities have invested their resources into expanding their AI presence, and how it has affected their role in their established spheres. For countries, it is examined how the amount of AI publications they create affects their means of using power, along with how efficient their governments have become. For corporations, it is examined how their capital expenditures (of which AI is becoming increasingly tied to) affects their stock price and annual revenue. Conflicting results are found. Countries tend to exhibit behavior …

Navigating Study Abroad: Improving Western Michigan University Students' Understanding Of University-Approved Provider Programs Through A Website Redesign, Gillian Gold

Honors Theses

Study abroad is a valuable opportunity for students' personal and professional development and is offered in various study abroad models and frameworks, including university-run or externally-run. Western Michigan University offers various options, including Faculty-Led Programs, WMU Exchange Programs, Partner Study Abroad Programs, University-Approved Provider Programs, International Internships, and Independent Study Abroad Opportunities. The University-Approved Provider Programs option at WMU allows students to study abroad through a provider that could more directly meet their interests and goals due to the personalized options available. Despite the benefits of the University-Approved Provider Programs, participation in these programs is low. The information about this …

Price Dispersion In Online Markets Increases During Periods Of Higher Demand As Firms Use Dynamic Pricing Strategies To Maximize Revenue Under Demand Uncertainty., Brooke Stewart

Honors Theses

This study investigates the phenomenon of price dispersion in online retail markets during high-demand periods, focusing on the role of dynamic pricing under conditions of demand uncertainty. Although online markets operate in a transparent way, and consumers find it cheap to search them, the price dispersion phenomenon, when the same product is sold at varying prices by various vendors, persists. The study discusses the case of higher dispersion of prices in high-demand times like holidays, sales events, or shortages of goods when there is uncertainty about the future demand, causing dynamic pricing models. In analyzing the price of 25 the …

The Evolution Of Accounting: Historical Bookkeeping And Double Entry, Linda N. Moua

Research & Creative Achievement Day

In present-day accounting, technology  has transformed the efficiency and effectiveness of transaction recording.  Microsoft Excel has become a standard tool since its launch in the 1980s and has  quickly replaced handwritten work. This research aims to analyze the origins  of accounting, specifically in bookkeeping and double-entry, and how it has  proven to be the language of business from the beginning. This research will  initially look at stone tablets from the Mesopotamian Era and into the  development of double entry, with how its evolved origins are still similar  and different today. Other than the history of bookkeeping and double entry,  there …

Organizational Agility And Performance: A Case Study On Road And Transport Authority - Dubai, Fatma Tarish Saeed Butubair Almheiri

Thesis/ Dissertation Defenses

Agile methods have become greatly popular because of their ability to help organizations, especially service-oriented ones, to react quickly to changing environmental conditions. This responsiveness enables the meeting of customer requirements and the improvement of customer satisfaction and makes Agility a determining factor in the modern-day high-intensity competitive business environment characterized by a dynamic and unpredictable environment. The application of the agile principles simultaneously enhances the capability of an organization to adapt quickly to the changes in the market, which includes the changes in the preferences of the consumers, the competition and technology changes. As a result, the agility framework …

Emily Worthmore Receives 2026 Easton Award, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Ai Readiness, Skill Gaps, And The Future Of Marketing, Trey Thomas, Angela Galaviz, Amanda Evert, Mihaela Roxana Ifrim

Student Research

This presentation explores how artificial intelligence is changing workforce readiness in marketing. It focuses on the growing gap between employer expectations and student preparation, showing how AI driven marketing now requires stronger analytical thinking, practical digital skills, and ethical decision making. The research also examines how learner feedback can help evaluate AI supported education and how responsible AI use affects trust, privacy, and long term marketing success. Overall, the project argues that future marketing readiness depends on practical, inclusive, and ethically grounded AI skill development.

A Comprehensive Analysis Of The World’S Largest Entertainment Conglomerate: The Walt Disney Company, Brendan Finnery, Judah Davis, Matt Mossinghoff, Rebecca Sims

2026 Student Academic Showcase

This project presents a comprehensive strategic and operational analysis of The Walt Disney Company to identify key gaps within its current business model. Using an integrated management policy approach, the study evaluates external and internal influences on Disney’s competitive position through the application of established analytical frameworks, including PESTEL, Porter’s Five Forces, the VRIO framework, and SWOT analysis. Peer-to-peer comparisons of the company’s financial health and capacity for growth were then assessed utilizing liquidity, leverage, efficiency, and profitability ratios. In compiling such strategic and financial insights, this analysis aims to inform the development of a purposeful SMART goal recommendation, addressing …