Digital Commons Network^™

Editorial: Welcome To The Journal Of Online Mentoring!, Lee Stadtlander

Journal of Online Mentoring

I am pleased to welcome you to Walden University’s new Journal of Online Mentoring (JOM), sponsored by the Institute for Faculty Mentoring Excellence. This open access, peer reviewed journal is dedicated to advancing evidence based practices, scholarship, and innovation in virtual mentoring. The inaugural issue explores how online mentoring strengthens scholarly identity, ethical research practices, and doctoral student success in digitally mediated environments.

Lgbtqiapn+ Leadership: Barriers And Challenges In Organizational Work Relations, Luiz Henrique Gardini De Silva, Emerald Jay D. Ilac, Tatiani Schmitt

Leadership and Strategy Faculty Publications

To identify the main barriers and challenges faced by LGBTQIAPN+ leaders in the workplace and examine their relationships with leadership self-efficacy. Methodology: Data collection involved LGBTQIAPN+ individuals in leadership positions, resulting in responses from 1,156 participants. To test the proposed theoretical model, Structural Equation Modeling analysis was performed. Main results: The findings highlighted issues related to group composition and diversity in sexual orientation and gender identity as the main barriers and challenges. The validation of the hypotheses supported the notion that the difficulties experienced by LGBTQIAPN+ individuals at work can provide them with valuable skills that lead to leadership, making …

Using Emerging Technologies In The Introductory Managerial Accounting Course To Increase Interest In The Accounting Major And Technology Competencies, Ouadie Akaaboune, Michelle Freeman, Mark Friedman

Faculty Open Access Works

Including technology in the accounting curriculum encourages the adoption of active learning whereby students explore accounting from an individualized manner that better engages students, motivates them to problem solve, and hopefully, allows them to enjoy the learning process and gain more from it. From a curriculum planning standpoint, the introduction of active learning-based technology curriculums also provides information about the perceptions students have about themselves, the accounting profession, and the role technology plays in accounting. Collectively, all this information can be used to guide student interest in accounting as an academic major.

This research article studies the implementation of Cuddly …

Resolution Declaring The Intent Of Una To Participate In Ncaa Division I Athletics, University Of North Alabama Board Of Trustees

Documents

Resolution created by the University of North Alabama Board of Trustees declaring the intention of participating in Division I Athletics of the National Collegiate Athletics Association (NCAA). The resolution outlines the benefits of the transition to the university and community, as well as the various steps that will be executed to accomplish the transition. At the time of the document publication, the transition was expected to be accomplished in the summer of 2014 or thereafter.

An Evaluation Of Structural Gaps And Systemic Barriers In The Entrepreneurship Ecosystem, Iryna V. Lendel, Chloe Wieber, Molly Schnoke

Upjohn Institute Technical Reports

This comprehensive study of Dayton, Ohio’s minority entrepreneurial ecosystem was supported by the Ewing Marion Kauffman Foundation. Based on a multi-year research effort and in-depth interviews with business support organizations (BSOs) and ecosystem stakeholders, the study examines how Dayton’s extensive network of entrepreneurial services supports minority and underrepresented entrepreneurs, identifies persistent gaps, and documents how the ecosystem has evolved amid COVID-19 disruptions, declining federal funding, and shifting approaches to diversity, equity, and inclusion. The study highlights strengths such as well-built early-stage support and collaborative service networks, alongside challenges including limited later-stage business assistance, fragmented entry points, misaligned performance metrics, and …

The Advantages Of Saudi Arabia’S Fixed Exchange Rate Regime For Inflation Control: An Econometric And Empirical Analysis, Rodrigo Bochner

Arab Economic and Business Journal

Since 1986, Saudi, has maintained a fixed exchange rate, pegging the Saudi Riyal (SAR) to dollar at SAR 3.75/USD. This stabilizing domestic prices, and promoting macroeconomic stability in an oil-dependent and economy exposed to volatile global commodity prices and international shocks. This paper provides a assessment of the fixed exchange rate’s advantages for inflation control. Leveraging a dataset spanning 1980–2025 and econometric tools— Ordinary Least Squares (OLS), Vector Error Correction Models (VECM), Autoregressive Distributed Lag (ARDL) techniques, and GARCH models—this study identifies the causal channels and measures the peg’s impact on inflation dynamics, with a review of literature, confirming that …

Equity Fund Monthly Report, February 2026, Archway Investment Fund

Archway Investment Fund

No abstract provided.

To Hold Or Sell Breeding Cattle In The Rangelands, Department Of Primary Industries And Regional Development, Western Australia

Animal production and livestock factsheets

In a dry season where feed, water and finances are limited, removing less productive animals as soon as possible is a good option. This will free up feed for more productive animals and help preserve ground cover.

This page provides some of the information and a process for making decisions about holding or selling breeding cattle.

Regulatory Influence, Corporate Governance And Esg Transparency: Evidence From Emerging Economies, Wafaa Salah

Business Administration

In response to the increasing global demand for sustainable practices, the Egyptian Financial Regulatory Authority [1] issued decree 107 in 2021, mandating that Egyptian listed non-financial firms with issued capital of at least EGP 100 million disclose their ESG practices annually, thereby aligning their practices with international sustainability standards. The objective of this study is to investigate the impact of leverage and independence of audit committees on the level of ESG disclosure. Also, it is to examine the moderating effect of Decree 107 on the relationship between leverage and ESG disclosure. A panel data analysis is employed using a balanced …

College Athlete Revenue Sharing And Nil: Financial Considerations And Implications, Julie Staples, Keith Lowe

Research, Publications & Creative Work

Student athletes have not historically been recipients of cash-based compensation while simultaneously participating in collegiate sports.  Alternatively, these respective athletes have received academic “in-kind” or “non-cash” funding in the form of scholarships.  While these aforementioned scholarships often vary by individual sport and institution, they often include several of the following classifications: tuition, housing, meal plans, textbooks, and related supplies/expenses (Brown, 2019).  Until recently, student athletes have not been allowed to seek external revenue aside of their scholarship as a condition of maintaining their “amateur status” as regulated by the National Collegiate Athletics Association (NCAA), the governing body of collegiate sports …

Firm-Level Political Risk And Earnings Manipulation, Hui Liang James, Thanh Ngo, Jurica Susnjara

Accounting, Finance, Information Systems, and Business-Law Faculty Publications and Presentations

Using recently developed proxies for firm-level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh’s core prediction that investor attention is associated with less managerial manipulation, we find that firm-level political risk, serving as a proxy for investor attention, is positively associated with manipulative earnings management, using both accruals and real activities. The results are robust to alternative proxies for political risk and earnings manipulation, various techniques addressing endogeneity concerns, and subsamples of firms with different earnings manipulation incentives. Moreover, we find that the negative relation between earnings manipulation and subsequent operating performance …

From Amateurism To Open Markets: The Ncaa's Reckoning With Antitrust Lawsuits, Jesse Giffin

William & Mary Business Law Review

Throughout the 2000s the National College Athletic Association (NCAA) has been the subject of many high-profile antitrust lawsuits regarding the financial restrictions imposed on student athletes. The aftermath of some of the most recent decisions has given athletes new ways to earn compensation while competing in college athletics. In House v. NCAA, another historic antitrust lawsuit against the NCAA, the Court for the Northern District of California was tasked with deciding whether student athletes can be paid directly for their athletic performance. By comparing these NCAA antitrust lawsuits with other blockbuster antitrust cases such as the Microsoft antitrust case, …

Mastering The First Year Of Ownership, Amrita Patel Dds

The Journal of the Michigan Dental Association

This column provides a reflective look at the first year of dental practice ownership, describing it as a mix of exhilaration and pressure. It highlights the importance of transitioning from a clinical mindset to one focused on financial clarity, cash flow variability, and team dynamics. The author discusses the necessity of developing efficient systems to resolve bottlenecks and understanding the patient base on a deeper level. The piece emphasizes that leadership confidence grows through action and adjustment.

J Mich Dent Assoc February 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+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The February 2026 (Volume 108, No. 2) issue of the Journal is published in a digital format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

This issue includes feature articles on Risk Management and 2025 Servant Leadership as well as a clinical reprint …

Humanitarian Hospitality: A Framework For Ethical Encounters In Crisis Tourism, Georges El Hajal, Rodney Westerlaken, Erwin Losekoot

Research outputs 2022 to 2026

This paper introduces humanitarian hospitality as a conceptual framework for understanding relational ethics and care practices in crisis-affected tourism. While volunteer tourism, disaster recovery travel, and solidarity-based travel bring individuals into crisis-affected destinations, the hospitality that unfolds in these non-commercial encounters remains under-theorised. Drawing on philosophical perspectives and exploratory qualitative insights from 145 Red Cross and Red Crescent volunteers and aid workers, the study examines how emotional labour, ethical care, and informal hosting are enacted in contexts of conflict and displacement. The findings both parallel and complicate conventional host–guest dynamics, highlighting the ethical and emotional complexities of providing care under …

Reflection On Community-Diversified Influence Maximization In Social Networks, Jianxin Li, Taotao Cai, Ke Deng, Timos Sellis, Feng Xia

Research outputs 2022 to 2026

To celebrate the 50th Anniversary of the Information Systems Journal, we are delighted to share our research reflections on the article “Community-diversified influence maximization in social networks” published at Information Systems in 2020. Our reflections will highlight the impact of this article on the authors’ research trajectories, its influence on the broader research community, and its contributions to industry practice.

Machine Learning-Enriched Distributionally Robust Optimization And Hybrid Decomposition To Joint Optimization Of Transportation Hub Network Design And Pricing, Seyed Ashkan Hosseini Shekarabi, Reza Kiani Mavi, Flavio Romero Macau, Ali Papi, Ashkan Teymouri

Research outputs 2022 to 2026

Freight transportation within the hub-assisted systems enhances economies of scale for carriers by consolidating logistics operations through central hubs, thereby increasing efficiency and reducing costs. Optimally designing such transportation systems creates competitive advantages for carriers, enabling them to reduce shipping prices and, consequently, capture a larger share of the market from shippers’ demand. This research addresses the joint optimization of intermodal transportation hub network design and pricing decisions under price-dependent and uncertain demand, with the objective of maximizing carrier's profit. Since the uncertain shipping demand follows a nonlinear relation with price, the carrier not only optimizes shipping network design but …

Ergonomics/Human Factors And The Future Of Work: A Global Systems Perspective, Andrew Thatcher, Augustine Appah Acquah, Agnès Aublet-Cuvelier, Rob Becker, Tim Bentley, Maria Elena Boatca, Daniel Braatz, Hong In Cheng, Fabien Coutarel, Somnath Gangopadhyay, Nicola Green, Nigel Heaton, Hongwei Hsiao, Liang Ma, Masaaki Mochimaru, Beata Mrugalska, Verena Nitsch, Paulo Antonio Barros Oliveira, Taezoon Park, Arto Reiman, Yordán Rodriguez, Gary Roth, Urmi Ravindra Salve, Rosemary Seva, Anita Tisch, Andrew Todd

Research outputs 2022 to 2026

In a webinar series hosted by the International Ergonomics Association, the Future of Work Committee of the International Ergonomics Association gathered inputs about the future of work from ergonomics/human factors (E/HF) experts representing different regions around the world. Through these insights, four global megatrends relevant to E/HF driving the future of work were identified: labour-market supply; work informality; technology; and climate change. Next, we applied an E/HF systems approach, using causal loop diagrams, to explore the unfolding interrelationships between these megatrends at a global level and with a national level example to determine what novel insights can be uncovered using …

Overtourism In Bali And Lombok: A Governance And Community Perspective On Challenges And Strategies For Sustainable Development, Rudy Pramono, Juliana Juliana, Meitolo Hulu, Arifin Djakasaputra, Ferry Jie

Research outputs 2022 to 2026

The rapid expansion of tourism in Bali and Lombok has precipitated a state of overtourism, critically challenging their ecological and socio-cultural carrying capacities. This study, conducted between 2023 and 2024, employs a qualitative case study approach to investigate the manifestations of overtourism and the efficacy of prevailing mitigation strategies. Data were collected through 32 in-depth interviews, four focus group discussions, and extensive field observations across key destinations in both islands. The findings reveal that overtourism is not merely a function of high visitor numbers but a symptom of systemic governance failure. Key manifestations include acute environmental degradation, the commodification of …

Xbrl-Formatted Financial Reporting And The Feedback Effect Of Price, Young Jun Cho, Ying-Chi Huang, Holly I. Yang

Research Collection School Of Accountancy

We examine whether the SEC’s XBRL-formatted financial reporting mandate allows investors to better process public financial information, reducing the extent to which managers learn private information from stock price. We find a significant decrease in the investment-price sensitivity for firms that started to file their 10-Ks in an XBRL format, consistent with a reduction in the cost of information processing crowding out private information in stock price. We also find that the decrease in the investment-price sensitivity associated with XBRL adoption is more pronounced for firms with higher business and information complexity and for firms with higher incentives for managers …

Female Ceos And Esg Visual Expressions, Ziming Guo, Beng Wee Goh, Dan Li, Yuan Wang

Research Collection School Of Accountancy

Prior studies have shown that women possess unique personality traits that cause them to communicate differently than men do. Hence, we investigate whether the presence of female CEOs affects the use of visual expressions in a firm’s ESG report (“ESG visual expressions”). Using detailed disclosure data from ESG reports in China, we find that firms with female CEOs use more ESG visual expressions. This result is stronger when the firm prioritizes ESG performance, when the female CEO is more powerful, and when there are more women on the top management team. ESG visual expressions are also positively associated with the …

Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang

Research Collection School Of Accountancy

Using audit hours from firms listed on the Korea Exchange as a direct proxy for audit effort, this study examines whether non-audit services (NAS) purchased from audit firms improve audit efficiency. Our results reveal that the ratio of NAS fees to total fees paid to audit firms is associated with lower audit hours and audit fees, but it is not significantly related to audit billing rates. The reduction in audit effort associated with NAS is more pronounced when NAS provided are audit-related, and for clients who hire Big 4 auditors, have short-tenured auditors, and report a profit. Further, using path …

Re-Thinking The Composition Of The Business School Faculty, Michael A. Carrillo, Arthur Kraft, John Kraft

Business Faculty Articles and Research

Since the 1990s, the faculty of U.S. colleges and universities has shifted from a workforce dominated by full-time tenured and tenure-track positions to one in which contingent appointments predominate. According to the American Association of University Professors, contingent faculty grew from about 47 percent of the national workforce in 1987 to roughly two- thirds by 2021 (AAUP, 2023). Business schools faced the same pressures, including cost constraints, a shortage of doctorally qualified faculty, ranking competition, and revised accreditation standards, but they responded differently. Drawing on two decades of faculty data from 180 AACSB-accredited business schools and a subsample of 54 …

Information Sharing Within Institutional Investor Networks, Wei Ting Loh

Research Collection School Of Accountancy

This study examines whether information sharing occurs within institutional investor networks. I identify networks of institutional investors who share common investments and find that in-network investors earn significantly higher returns than other investors of the same firm, suggesting that valuable private information is shared within these networks. I also find that ownership by investor networks is associated with speedier price discovery and incorporation of more firm-specific news in prices, consistent with information sharing facilitating efficient price formation. In addition, ownership by network investors is associated with higher information risk as reflected in the probability of informed trading and market liquidity. …

The Impact Of Innovation Belief On Strategic Product R&D, Yan Zhou

Dissertations and Theses Collection (Open Access)

In highly uncertain innovation scenarios characterized by long R&D cycles and high risks, how to continuously drive enterprises to develop market-competitive blockbuster products has become a critical issue of shared concern in both practice and academia. Existing research has mostly explained differences in blockbuster product R&D from perspectives such as resource allocation, organizational structure, or institutional incentives, while paying insufficient attention to cognitive and belief factors at the individual level. Based on this, this paper introduces the psychological and cognitive variable of "innovative belief" to systematically examine its impact mechanism on blockbuster product R&D capability.

Taking the R&D team of …

Market Culture And Innovation Acceptance In Fire Safety Products: The Moderating Role Of Perceived Market Regulation, Xu Zhang

Dissertations and Theses Collection (Open Access)

Against the backdrop of continuously rising global fire safety standards and ongoing technological iteration in fire protection products, whether innovative fire protection products can be effectively accepted by the market has become a critical issue influencing the returns on firms’ innovation investments and the high-quality development of the industry. Existing studies have predominantly explored innovation diffusion mechanisms from the perspectives of technological attributes or organizational factors, while paying relatively limited attention to market culture as a contextual factor, as well as to the differentiated role that government regulation may play in this process. Based on this, this study takes institutional …

How Do I Avoid Burning Out My Staff?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This column details the financial advantages of utilizing MDA-endorsed vendors to improve practice profitability. It explains the vetting process performed by volunteers to ensure vendors offer meaningful discounts and vetted solutions. The source highlights specific services, such as PPO fee negotiation, dental marketing, and insurance verifications, which can save a practice over $58,000 annually. By leveraging collective bargaining, members gain access to revenue-boosting solutions without exhaustive trial-and-error searching.

20 Things You Should Never Say To A Patient, Richard H. Madow Dds

The Journal of the Michigan Dental Association

This feature article details the financial advantages of utilizing MDA-endorsed vendors to improve practice profitability. It explains the vetting process performed by volunteers to ensure vendors offer meaningful discounts and vetted solutions. The source highlights specific services, such as PPO fee negotiation, dental marketing, and insurance verifications, which can save a practice over $58,000 annually. By leveraging collective bargaining, members gain access to revenue-boosting solutions without exhaustive trial-and-error searching.

Endorsed Programs News, Reva Darling

The Journal of the Michigan Dental Association

This Endorsed news section outlines several financial and operational resources endorsed by the MDA to support dental practices. It highlights practice financing through Bank of America, significant savings on credit card processing with Best Card, and AI-driven marketing trends via ProSites Additionally, the news features the MDA Medicare Educational Seminar and wealth management services offered by DBS Investment Advisers. These programs are designed to enhance practice efficiency and provide professional guidance for dentists at all career stages.

How The Dental Workforce Personifies Servant Leadership, William Chase Dds, Maom

The Journal of the Michigan Dental Association

This feature article explores various leadership styles, identifying servant leadership as the most relevant model for dental professionals. The author connects servant leadership to emotional intelligence (EI), detailing how traits like empathy, self-awareness, and active listening empower clinicians to build trusting patient relationships. By dedicating themselves to high standards of care and maintaining respect for patients, dental teams personify trusted providers. The feature encourages dentists to view themselves as leaders and oral health counselors.