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Aicpa Testifies At Irs Oversight Board Meeting: The American Institute Of Certified Public Accountants Publishes Critical Guidance For Litigation And Business Valuation Specialists, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Design And Production Of A Carbon Fiber Longboard, John R. Beebe, Jacob Williams, Julia Stradinger, Vince Fitchtel, Jordan Cochran

Honors Theses

This thesis contains an overview of the design, prototyping, and manufacturing of a carbon fiber long board. The purpose of this capstone was to create a viable product for the real-world market and then determine how to manufacture it at scale with sustainable financial practices. In order to accomplish this task, engineering, accounting, and manufacturing challenges had to be overcome throughout all stages. The production process involved the carbon fiber layup, baking, water jet cutting, and assembly of the carbon fiber longboard. In order to optimize this process, continuous improvement and lean manufacturing problem solving techniques were applied. After a …

Problems And Risks Within The Agriculture Of Stann Creek, Ethan Bailey

Supply Chain Management Undergraduate Honors Theses

Agriculture is a significant part of the economy of Stann Creek, Belize and faces many challenges. This research presents data from farms in the areas surrounding Dangriga regarding the problems that they have been experiencing and potential risks they may face. The research covers family/individual farms, an agriculture cooperative, commercial farms, agritourism businesses, and Mennonite communities. This research was conducted as part of an internship with the Ministry of Agriculture (MOA) of Belize alongside extension officers of the Stann Creek branch of the MOA.

The data from the internship found that agriculture in Stann Creek dealt with problems regarding availability …

Tourism Dependency: Prosperity Or Precarity, Samson Eby

Finance Undergraduate Honors Theses

Tourism Dependency: Prosperity or Precarity

Is being tourism dependent in a developing country a beneficial tool to use to grow economics

The Long Tail: Business Viability After The Crisis, Emma M. Woo-Ming

Economics Undergraduate Honors Theses

This thesis examines the barriers to business growth and youth development in Dangriga, Belize, within the broader context of post-crisis economic recovery. Despite Belize’s record-breaking tourism arrivals in 2024, Dangriga has not experienced parallel growth, hindered by limited government support, insufficient infrastructure, and gaps in workforce readiness. Through field research, stakeholder interviews, and the development of tailored business strategies, this project identified critical needs in risk assessment, collaboration, and youth engagement. The findings underscore the interconnectedness of politics, culture, and economics in shaping local business ecosystems, and highlight the importance of adaptable, context-specific solutions over the direct application of models …

Unearthing Potential: Impact Investors’ Perspectives On Egypt’S Social Enterprise Market, Yousef Hesham Shoukry

Theses and Dissertations

This thesis examines impact investing in Egypt from the vantage point of the impact investors, revealing that Egypt's constraint is not the availability of capital but its direction, as the absence of legal recognition, coordinated intermediaries, and a shared impact-measurement standard keeps capital out of a market otherwise rich in social enterprise potential. The study employed a constructivist grounded theory approach, drawing on eleven semi-structured interviews with impact fund managers, ecosystem enablers, and public-sector policy advisors operating in or considering Egypt's social enterprise market. Data revealed that practitioners converge on the founding principles of impact investment (combined financial and social …

The Olde Post Inn Tasting Menu 2017, The Olde Post Inn

Menus of the 21st Century

The Olde Post inn was built in the 1800s. It opened as a post office in 1884, grocery & residence. It had a number of owners and was for some time derelict before it was renovated into a restaurant with accommodation in early 1990s. It has been run as a restaurant since and was taken over by Gearoid & Tara Lynch in November 2002. Since then it has gone under further refurbishment and been extended to include two Hampton Conservatories.

To have a complete dining experience, it is not just about the food or wine it is about the whole …

Bridging The Gap Between Career Expectations Versus Labor Market Realities, Reinette P. Madrid, Grethel T. Ledesma, Ignatius Aryono Putranto, Jyro B. Triviño

Leadership and Strategy Faculty Publications

Most students lack awareness regarding the labor market outcomes for their chosen college majors. This study aims to answer what factors affect the career expectations of graduating students at Quezon City University and how these expectations align with the prevailing labor market situation. It employed descriptive, causal, and explanatory research using a sample of 108 respondents from fourth-year information technology students for the school year 2021 to 2022. Eight of the nine null hypotheses were rejected by employing multinomial logistic and linear regression. Student fixed effects and other labor market outcomes significantly predicted salary, estimated stability, and estimated skills in …

Tannery Restaurant Townhouse Cookery School, Tannery

Menus of the 21st Century

Since Paul and Máire Flynn opened The Tannery in 1997, it has become one of the most original and welcoming experiences in Irish food. What makes it special? There is Paul’s cooking, of course – his fresh Waterford produce, ever-changing menus and mouth-watering focus on flavour. There are cosy chats in the wine bar, warm and welcoming service from expert staff, a bright and buzzy atmosphere at the tables. There is our unique location in the seaside town of Dungarvan, a stone’s throw from the Copper Coast and Comeragh Mountains. But most of all, there is the Tannery’s knack for …

Firms’ Darq Readiness And Marketing Implications: A Systematic Literature Review, Ali N. Tehrani, K. Roy, Richard Gruner

Research outputs 2022 to 2026

Purpose – This study aims to systematically review literature across diverse disciplines, including marketing, management and information systems, to synthesise insights on firms’ readiness to adopt and implement DARQ technologies and their marketing implications. DARQ technologies are emerging and cutting-edge technologies, including Distributed Ledger Technology, Artificial Intelligence, Extended Reality and Quantum Computing (hence, DARQ). Design/methodology/approach – Through a systematic review of over 2, 500 papers across three databases, this study distilled a focused sample of 88 papers. It comprehensively explores the reported dimensions, antecedents, outcomes and marketing implications of firms’ readiness for DARQ technologies. Findings – This study identified three …

Social Procurement As A Catalyst For Dei In Construction: Some Takeaways For Hrm?, Jennifer Waterhouse, Robyn Keast, Judy Lundy, Martin Loosemore

Research outputs 2022 to 2026

Purpose: Diversity, equity and inclusion (DEI) initiatives aim to foster workplaces where all employees feel valued and can add value. Increasingly, the success of these initiatives is influenced by environments and interactions beyond organisational boundaries, including recent backlash. Despite this, most DEI research remains focused on intra-organisational aspects and human resource management (HRM) activities. The purpose of this paper is to introduce social procurement as a novel and promising framework for advancing DEI in theory and practice through a collaborative, inter-organisational approach that has the potential to overcome institutional barriers and mitigate backlash. Design/methodology/approach: Data were collected through 15 in-depth …

Public Procurement’S Role In Shaping Supply Markets: A Taxonomy Of Local Contracting Authorities’ Approaches Using The Awareness-Motivation-Capability Framework, Steven Borobia, Frederik G.S. Vos, Louise Knight, Esmee Peters, Fons Wijnhoven, Niels Uenk

Business Faculty Publications and Presentations

Purpose: Public procurement is increasingly recognised as a tool for governing and shaping supply markets. Yet we still know little about how local authorities engage in market shaping through contracting practices, especially in newly decentralized markets. This study investigates the role of awareness, motivation and capabilities (AMC) in how municipalities influence (or fail to influence) social care markets, and how these dynamics manifest in contracting practice. Design/methodology/approach We combine secondary data with semi-structured interviews conducted with procurement professionals across municipalities, regional consortia, and expert organizations. The case context is Dutch social services procurement, which transitioned to a decentralised market in …

Working Mothers Of Children With Disabilities: Professional And Social Identity Negotiation, Christy D. Boyles

Dissertations

Women who have children with disabilities may struggle with both employment and childcare, and have barriers to re-entering the workforce. One struggle is the role identification and negotiation that occur when one transitions from one role to another. This research sought to answer the following questions: RQ 1. How does professional identity influence the “return to work” decisions for mothers who have children with disabilities? RQ 2. How do working mothers of children with disabilities negotiate their identities as caregivers and professionals? RQ 3. What other emerging factors affect women’s decisions to return to the workforce? A purposeful sample of …

Towards The Achievement Of Maritime Social Sustainability : Seafarers’ Voice And Representation In Stakeholder Networks, Alina Prylipko

World Maritime University Ph.D. Dissertations

Merchant navy seafarers continue to experience a wide range of challenges associated with their labour conditions. Despite significant academic attention and increasing stakeholder awareness, these conditions have not been meaningfully improved. This knowledge-action gap raises questions about the voice and representation of seafarers’ needs and interests within the maritime stakeholder network, and about how the network’s characteristics contribute to the persistence of labour problems and, more broadly, to the undermining of maritime social sustainability.

To investigate this research problem, this study is underpinned by stakeholder and social network theories and draws further insights from employment (industrial) relations scholarship. Drawing from …

Linking Sustainability Performance To Stock Resilience During And After Covid-19 Crisis: Evidence From Southeast Asia, Khalilul Rahman, Retnosari Retnosari, Sanda Patrisia Komalasari, Muhammad Wafiq

Jurnal Akuntansi dan Keuangan Indonesia

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as …

Optimizing Inventory Management, William Hawkins

Agricultural Economics and Agribusiness Undergraduate Honors Theses

Inventory management is extremely important for businesses to maximize their profitability. Many factors go into the decision-making process for how much inventory to hold and when to restock this inventory. Through the process of an internship, I determined that some of the most important factors were the amount of a part that needed to be ordered at a time and what order quantities would allow for high levels of customer satisfaction. In this research, I compared these factors between the different models I studied, and the data I received from Riggs CAT to determine whether or not maximum efficiency and …

Quantifying Customer Sentiment For Automobile Brand Perception Analysis Using Machine Learning On Twitter, Sujith Samuel Mathew, Kadhim Hayawi, Neethu Venugopal, May El Barachi

All Works

Social networking sites provide a platform for individuals to express their opinions publicly. Brand managers actively use these platforms to gain insights into brand perceptions, as users often share their views on products and services. In this study, we use sentiment analysis to assess customer sentiment towards five leading automobile brands, analyzing text content shared on Twitter(or X). The research models the ’Brand Polarity Score’, which indicates whether customers perceive the brand positively or negatively. This score is further weighted based on the tweet’s influence, characterized by the engagement metrics of the tweet and the author’s follower count. We also …

Integrating Machine Learning And Explainable Ai For Employee Attrition Prediction In Hr Analytics, Maytha Al-Ali, Majed Alwateer, Shatha Abed Alsaedi, Hossam Magdy Balaha, Mahmoud Badawy, Mostafa A. Elhosseini

All Works

Employee attrition poses significant challenges to organizations, impacting productivity, morale, and financial stability. Predicting attrition and understanding its underlying drivers are critical for implementing effective retention strategies. In this study, we propose a comprehensive framework that utilizes advanced machine learning techniques to predict employee attrition and job change likelihood. The framework integrates robust preprocessing pipelines, state-of-the-art predictive models, and explainability tools such as SHAP (SHapley Additive exPlanations) to ensure transparency and fairness in HR analytics. By addressing key challenges such as class imbalance, feature selection, and model interpretability, our approach provides actionable insights for proactive talent management. We evaluate the …

Temporally Rigorous And Traceable Predictive Maintenance Via Joint Labeler-Model Optimization, Maytha Al-Ali, Ahmad Alharbi

All Works

Predictive maintenance (PdM) is a critical enabler of intelligent asset management in Industry 4.0, yet many existing frameworks remain difficult to operationalize due to methodological fragmentation. Common limitations include sacrificing temporal realism and class granularity for computational expediency, decoupling labeling strategy design from model hyperparameter optimization, and insufficient support for reproducibility and deployment traceability; particularly in rare-failure regimes. To address these challenges, we propose a unified, end-to-end, and fully traceable PdM framework that jointly optimizes labeling and model parameters while enforcing strict temporal fidelity. The proposed pipeline co-optimizes the failure lookahead window () and LightGBM hyperparameters within a single Bayesian …

The Role Of Corporate Sustainability Goals In Shaping Organizational Intentions And Adoption Of Green Technologies In Small- And Medium-Sized Enterprises, Syed Zamberi Ahmad, Abdul Rahim Abu Bakar, Imane Belyamani, Manar Fawzi Bani Mfarrej

All Works

This study investigates green technology adoption (GTA) among small and medium-sized enterprises (SMEs) in the United Arab Emirates (UAE), focusing on the influence of corporate sustainability goals (CSG) and sustainability motivation (SM). Utilizing institutional theory, the theory of planned behavior (TPB), and resource-based view (RBV), the research highlights how SMEs integrate environmental, social, governance (ESG) and economic considerations into their CSG to enhance GTA. Addressing a gap in prior research that has largely emphasized external drivers of adoption while underexploring internal organizational mechanisms, the study conceptualizes CSG as strategic intent and models SM as a second-order construct . Based on …

Generative Ai Adoption And Solvers' Popularity On Supply-Driven Crowdsourcing Platforms: The Dual Role Of Price Signals, Zimeng Zhu, Carol Hsu, Fiona Fui-Hoon Nah, Na Liu

Research Collection School Of Computing and Information Systems

Purpose – We investigate the effect of solvers’ adoption of Generative AI (GenAI) on their popularity in a supply-driven crowdsourcing platform. We also examine the impact of price signals as well as their heterogeneous impact based on the solvers’ membership duration on the platform. Design/methodology/approach – Our analysis focuses on solvers who adopt GenAI for design-related gigs on the supply-driven crowdsourcing platform. By combining propensity score matching (PSM) with multi-period difference-in-differences (DID), we examine how GenAI adoption impacts solvers’ popularity and how price signals affect this main effect. Findings – Our findings reveal that solvers who adopt GenAI tend to …

Gender Gap In Returns To Publications, Piotr Śpiewanowski, Ivan Stetsyuk, Oleksandr Talavera

All Works

Gender equity in science depends not only on who participates in research, but also on how their work is rewarded. We examine gender gaps in monetary returns to research productivity, pay, and credit attribution using a novel dataset linking salary and publication records for professors at U.S. public universities. While our main contribution shows that there is no robust evidence of a significant gender gap in monetary returns to publications, we uncover substantial heterogeneity across disciplines and authorship structures. Women in medical and health sciences experience a negative gap in returns of 10.7% relative to men for equivalent research output. …

How Leaders Build Employee Trust In Artificial Intelligence: Voice Opportunities, Humility, And Trust Transfer, Jack Mcguire, David De Cremer, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Artificial intelligence is increasingly central to organizational work, yet employee trust in AI remains fragile. Although prior research has primarily explained trust in AI through technological characteristics such as transparency, reliability, and accuracy, we argue that trust in AI is also shaped by the social context in which employees encounter these systems. Drawing on affect-as-information theory and social information processing theory, we develop and test a model in which leader-provided voice opportunities reduce employees’ negative affect about AI-related work experiences, thereby enhancing perceptions of leader trustworthiness and, in turn, trust in AI. We further propose that this indirect effect depends …

Be Watchful Of “Perfect Mediocracy” In Tourism Research!, Songshan (Sam) Huang

Research outputs 2022 to 2026

No abstract provided.

Team-On-Team Negotiation: How Internal Structure Shapes What Teams Can Do At The Table, Leyi Holly Shi, Tianyu He, Robert B. Lount Jr., Michael Schaerer, Roderick I. Swaab

Research Collection Lee Kong Chian School Of Business

Team negotiation research presents a paradox: teams sometimes achieve more integrative outcomes than solo negotiators, yet in other cases they escalate competitiveness and harm relational outcomes. Existing theory has not resolved this inconsistency, in part because it treats negotiating teams as if they could change positions as easily as individual negotiators. We argue this assumption overlooks a central constraint of team-on-team negotiation: before any adaptive external exchange can occur, teams must internally authorize revisions to their positions as new information emerges. Drawing on evidence from research on team negotiation, multiparty negotiation, and team design, we identify this internal capacity as …

The Effects Of Eps Level And Presentation Format Of Analysts’ Forecast Deviation On Non-Professional Investors’ Investment Judgments, Clarence Goh, Prasart Jongjaroenkamol, Poh-Sun Seow

Research Collection School Of Accountancy

We experimentally investigate how the presentation format of the extent to which a firm's earnings per share (EPS) diverges from analysts' EPS forecasts (i.e. deviation information) and a firm's EPS level affect the investment judgments of non-professional investors (referred to hereafter as “investors”). Our results suggest that investors' investment judgments are more positive when firms with low (high) EPS levels disclose deviation information in percentage (absolute) terms. Furthermore, when the percentage of forecast deviation is held constant, investment judgments are more positive when EPS levels are high versus low if the deviation information is expressed in absolute terms. By contrast, …

The Service Variety Paradox In Crypto-Exchanges: A Stimulus-Organism-Response (Sor) Perspective, Cheuk Hang Au, Po Hsu Shieh, Vladimir Nurbaev, Kris M.Y. Law, Kevin K.W. Ho

Research outputs 2022 to 2026

Digital platforms face a fundamental paradox: while expanding service variety is a dominant competitive strategy, it risks inducing a “paradox of choice” that confuses and deters users. This tension manifests with extreme clarity in the nascent, high-complexity market of cryptocurrency exchanges, creating a pressing empirical puzzle. To resolve this, we adopt the Stimulus-Organism-Response (SOR) perspective in a three-stage mixed-method study to investigate how platforms can strategically manage this trade-off. Our qualitative exploration (Study 1) established a capital flow schema called “inflow, roll, and go” and identified key complexity-reduction mechanisms. A subsequent survey (n = 190, Study 2) validated that perceived …

Rad Dudes, Rude ‘Tude, And The Family, Too: How Nintendo And Sega Advertisements Shaped The Image Of Gaming In The 1990s, Megan Condis, Jess Morrissette

Political Science Faculty Research

The tale of the console wars of the 1990s, the stodgy, conservative, family-friendly Nintendo consoles waging an advertising war against the rebellious upstarts behind the Sega Genesis, has been told many times over. These histories are “typically a mix between summaries of factual data and interviews of the key actors who were part of the events” (Arsenault 2017, p. 9). However, there has been relatively little research taking a systematic approach to measuring the veracity of these narratives. This article aims to supplement those histories by examining an archive of 2,875 print video game advertisements spanning from 1989 to 1995. …

Will Your Ai Turn Backers Away? Evidence From Kickstarter's Ai-Use Disclosure Policy, Sonika Singhal, Yeongin Kim, Seonjun Kang, Victoria Yoon

Business and Information Technology Faculty Research & Creative Works

Generative artificial intelligence (GenAI) is reshaping how creative work is produced, raising new questions about authenticity, originality, and human effort in entrepreneurial settings. We examine how platform-mandated AI-use disclosure is associated with crowdfunding outcomes, using Kickstarter's 2023 disclosure policy and a dataset of over 63,000 campaigns launched between 2022 and 2024. Drawing on signaling theory, we argue that an AI-use label functions as a platform-governed cue that backers may interpret as signaling reduced human effort, potentially shaping how they evaluate creators and campaigns. Empirically, we find that AI-use disclosure is associated with a significantly lower likelihood of campaign success, with …

When The Bridge Is Not At Sea: Investigating Transfer Of Learning From Full Mission Bridge Simulator To Navigation Training Onboard, Thammawan Phanphichit

World Maritime University Ph.D. Dissertations

This dissertation explores, through a mixed-methods approach, how fullmission bridge simulators support transfer of learning to navigation training onboard, and under what conditions transfer can be trusted. Qualitative and quantitative components were integrated across the four articles. The first study explores how key onboard training stakeholders perceive its challenges, limitations, and the possibility of reducing required sea-time. Findings show broad agreement that OBT remains important, though openness to simulator use was conditional on credible evidence that simulator-developed competence can transfer onboard. The second and third studies examine this through transfer of learning theory. A systematic review identifies elements influencing transfer …