Digital Commons Network^™

Measuring Stock Market Inefficiency Using A Multilayer Composite Efficiency Index: A Case Of The Egyptian Exchange, Patrick K. Owido, Hiroki Sayama

Northeast Journal of Complex Systems (NEJCS)

Financial markets play a critical role in resource allocation. Their performance depends on the decisions of millions of independent investors constantly reacting to one another. Their informational efficiency remains a subject of debate across economic systems. When informational efficiency is present at the weak form, historical price information should not consistently predict future returns. Several empirical tests of this hypothesis often focus on the behavior of aggregate market indices, and use individual efficiency proxies such as autocorrelation, GARCH-type volatility, or entropy-based measures to measure efficiency. This has often yielded mixed results, particularly in emerging markets. Here we show that testing …

Optimization Of A Multi-Item Supply Chain Model With Shortages Under Parametric Type-2 Interval Environments, Sourav Kumar Kumar Giri, Totan Garai, Sahidul Islam, Haridas Mondal, Shariful Alam

Neutrosophic Systems with Applications

Modern supply chain systems frequently operate in environments where demand, costs and inventory-related parameters are uncertain and difficult to estimate accurately. These uncertainties become more critical in multi-objective decision-making situations, where decision makers must simultaneously balance several conflicting goals. Conventional optimization techniques often fail to represent the ambiguity and vagueness present in practical decision environments. To overcome these limitations, this study develops a multi-item supply chain model for a single supplier and a single buyer by incorporating Type-2 interval representations into the modelling framework. The proposed approach introduces a structured set of arithmetic operations for Type-2 intervals to manage uncertain …

A Govsecops-Oriented Governance, Risk, And Compliance Platform For Continuous Authorization In Dod Il4/Il5 Environments, Anand Janjal

Journal of Cybersecurity Education, Research and Practice

Department of Defense (DoD) Impact Level 4 and Impact Level 5 (IL4/IL5) systems require continuous assurance of cybersecurity posture under stringent operational and regulatory constraints. While the NIST Risk Management Framework (RMF) and DoD DevSecOps guidance emphasize continuous authorization supported by real-time evidence, many existing Governance, Risk, and Compliance (GRC) platforms remain documentation-centric and insufficiently integrated with operational telemetry. This paper presents a GovSecOps-oriented GRC architecture that integrates vulnerability ingestion, automated Plan of Action and Milestones (POA&M) lifecycle management, dynamic risk scoring, and continuous authorization dashboards within IL4/IL5 environments. Using a Design Science Research methodology, the study develops and evaluates …

If You’Re Doing This Correctly, There Is A Cost: An Exploration Of The Work–Family Trade-Off Of Female Academics In Australia, Fleur Sharafizad

Research outputs 2022 to 2026

Purpose: This paper aims to explore how the gendered structures and expectations of neoliberal academic institutions inform and shape work–family trade-off considerations for women academics in Australia. It also sheds light on how these negotiations, and at times, the ensuing career or family gap, are experienced. In doing so, the paper deepens our understanding of the systematic barriers which do not only lead to gender inequalities in academia but also have broader individual and social implications. Design/methodology/approach: This exploratory study is based on qualitative semi-structured interviews, which were thematically analysed to identify how female academics navigate the expectations associated with …

The Impact Of Sustainable Responsible Investment On The Environmental And Financial Performance Of Listed Companies (In The Context Of European Regulatory Framework), Leila Kamara

Engaged Management ReView

Although socially responsible investment (SRI) first emerged in the United States in the 1970s, its influence is now global and booming. The most striking illustration is the increase of signatories to the United Nations Principles for Responsible Investment (PRI): The number of signatories surged from around 100 in 2006 to more than 5,000 in 2025 (Peillex & Comyns, 2020), confirming that SRI is now central to investment strategies. The landscape of environmental, social, and governance (ESG) investment has seen the emergence of new stakeholders, including data providers. However, persistent limitations regarding data transparency, accessibility, and comparability have prevented investors from …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Mitigating The Effects Of Ceo Overconfidence: A Group Information Processing Perspective, Jun Xu, Lin Li, Haibo Liu, Wanrong Hou, Qi Zhu

Management Faculty Publications

Research Question/Issue

This study explores the moderating effects of board network centrality on the relationship between CEO overconfidence and acquisition intensity.

Research Findings/Insights

Using a panel of S&P 1500 firms from 2002 to 2018, we find that CEO overconfidence is positively associated with acquisition intensity. This relationship is weakened when boards occupy more central positions in the interlocking director network. Furthermore, this mitigating effect is stronger when (1) connected firms exhibit greater variability in acquisition intensity, (2) directors maintain stronger internal social connections, and (3) boards have greater female representation.

Theoretical/Academic Implications

We conceptualize board network centrality as enhancing information …

Private Languages, Jeremy Bertomeu

Olin Business School Faculty Research

Strategic communication often relies on anchors observed by the sender but not by the receiver. An analyst may report against a proprietary valuation model, an auditor against an internal score, a manager against an accounting estimate, or an institution against its own standard. I study a sender-receiver game in which reports are costly to move away from such privately observed anchors. Anchor heterogeneity changes the geometry of communication. Rather than relying on partitions, privately anchored reporting generates continuous variation in messages because different senders find different reports costly to make. This mechanism can improve information transmission, but it can also …

The Impact Of Sovereign Wealth Funds On Emerging Markets: A Behavioral Analysis Of Investment Decisions And Market Reactions, Grant A. Mosshart

Senior Honors Theses

Sovereign Wealth Funds (SWFs) are increasingly influential in emerging markets, yet the behavioral drivers behind their investments remain underexplored. In this paper, an analysis of SWF capital’s impact on economic development and the psychological factors, such as optimism bias and herding, that shape these decisions is examined. Utilizing a mixed-methods comparative study, the research analyzes Saudi Arabia’s Public Investment Fund (PIF) and Singapore’s Temasek Holdings. Event study analysis reveals a divergent impact: the PIF’s high-profile developmental commitment to India generated a positive 5-day Cumulative Abnormal Return of +2.05%, confirming a macro-level “seal of approval” signaling effect. By contrast, Temasek’s commercially …

The Business Next Door: Howard Miller: The Man And His Namesake Company, Steve Vanderveen

University Faculty Publications and Creative Works

The Howard Miller Co., known as the world’s largest manufacturer of grandfather clocks and maker of fine chiming mantel and wall clocks, curio cabinets, and home furniture, recently closed its doors. Thankfully, a private firm is resurrecting its name. Here is why that name has value.

A Stadium In Our Backyard: Community Participation In Stadia Redevelopment Projects, Sofia Zazueta

Master's Theses

The Santiago Bernabeu in Madrid, Spain and the Chase Center in San Francisco, California are two stadium redevelopment projects that exemplify the stakeholder dynamics that come into play when developers pitch a multipurpose stadium located a few blocks away from people’s backyards. Urban development patterns must be in constant evolution to meet the needs and demands of the current generations. In cities, stadia redevelopment projects have entered the picture to reimagine the role that these structures once played. The stadium once used for the sole purpose of holding matches has become a venue that now hosts different events such as …

Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.

Exploring Maximal Length Cellular Automata To Generate Primitive Polynomials In Gf(2), Sumit Adak, Subhrajit Deb, Anurag Ghosh, Angshuman Roy, Souvik Roy

Northeast Journal of Complex Systems (NEJCS)

We present a simple method that uses cellular automata (CAs) to find primitive polynomials over GF(2). We used maximal length CAs as tools to generate primitive polynomials. It is usually very difficult to find maximal length CAs or primitive polynomials since they require exponential time, and there is no linear time method. However, in our work, given an n-size specific sequence of CA with reasonable probability, our technique computes a cycle of length at most 2^n-1 (maximal length) in O(n) time. The characteristic polynomials of synthesized maximal length CAs are claimed to be primitive since it was previously established that …

Evaluating Optimal Capacity And Investment Strategies For Renewable Energy Projects: A Combined Technical And Financial Approach, Helen Josephine, Indhumathi Shanmugasundaram, Sharad Gupta, Manjari Sharma

Northeast Journal of Complex Systems (NEJCS)

The global shift toward clean energy is accelerating, and by 2050 renewable sources are expected to supply more than 85% of the world’s electricity. This transition, however, introduces new layers of complexity. Wind and solar energy behave as interconnected subsystems whose output fluctuates with weather, season, and geography. Their interaction with fixed hourly demand, capital-intensive investments, and financing structures creates a multi-dimensional system in which small changes can trigger significant operational and economic consequences.  This study presents a simulation-driven framework designed to understand and optimize this complex behaviour. The framework models hourly wind and solar generation alongside projected demand to …

The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Tax Practice Management, Joseph T. Senko

Tax Adviser

No abstract provided.

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.

Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan

Tax Adviser

No abstract provided.

Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel

Tax Adviser

No abstract provided.

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …

Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer

Northeast Journal of Complex Systems (NEJCS)

In this article we explore and validate the utility of an unsupervised probabilistic model, Gaussian Latent Dirichlet Allocation (GLDA), for discovering discrete states from repeated, multimodal psychophysiological samples collected from multiple individuals. Psychology and medical research heavily involves measuring potentially related but individually inconclusive variables from a cohort of participants to derive diagnosis, necessitating clustering analysis for state identification. Traditional probabilistic clustering models such as Gaussian Mixture Model (GMM) assume a global mixture of component distributions, which may not be realistic for observations from different patients. The GLDA model borrows the individual-specific mixture structure from a popular topic model Latent …

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.