Business Commons^™

From Socially Responsible Enterprises To Crypto-Anarchy: We Cover Quite A Range, Nikhilesh Dholakia, Deniz Atik, Delphine Godefroit-Winkel

Markets, Globalization & Development Review

No abstract provided.

The Cashew Nut Industry In Mongu District: Origins, Development, And Impact, 1972–2011, Namushi Situtu

Zambia Social Science Journal

This article explores the contribution of the cashew nut industry to the economic development of Mongu district. The industry was introduced in Mongu district after the Zambian government embarked on the creation of agricultural schemes to reduce the economic imbalance, inherited from the colonial government, between urban and rural areas. The new United National Independence Party government, which came to power in 1964, wanted to develop rural areas through an improved peasantry class. This led to the establishment of agricultural schemes in various rural parts of the country. Due to the sandy terrain of Mongu district, the cashew nut industry …

Has The Iasb Successfully Achieved Its Stated Goals? A Literature Synthesis And Theoretical Model, Stephen B. Salter, Hong Kim Duong, Gaurav Gupta

Accounting Faculty Publications

The purpose of this paper is to examine whether the International Accounting Standards Board (IASB) has been successful in achieving its stated objective of enhancing the comparability of financial reports produced across the globe. According to IFRS.org, "IFRS Accounting Standards bring transparency by enhancing the international comparability and quality of financial information, enabling investors and other market participants to make informed economic decisions." To meet our research objective, we summarize the research on international financial reporting standards (IFRS) found in seven relevant ABDC A and A* journals for 2016-2021. Based on the examination of published research, we create a model …

Research Report: Confidence In Institutions, Heather Akin, Cheryl A. Burkhart-Kriesel, Mary Emery, Katelyn Larson, Bradley D. Lubben, L. J. Mcelravy, Rebecca J. Vogt

Nebraska Rural Poll

This report details 943 responses to the 2025 Nebraska Rural Poll, the 30th annual effort to understand rural Nebraskans’ perceptions. Respondents were asked a series of questions about their confidence in institutions. Trends for some of the questions are examined by comparing data from the 2017 Poll and 2021 Poll to this year’s results. In addition, comparisons are made among different respondent subgroups, that is, comparisons by age, occupation, region, etc. Based on these analyses, some key findings emerged:

• Rural Nebraskans’ confidence in many institutions did not change much during the past eight years. However, more rural Nebraskans have a …

Research Report: Insights Into Community, Heather Akin, Cheryl A. Burkhart-Kriesel, Mary Emery, Katelyn Larson, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Rebecca J. Vogt

Nebraska Rural Poll

Rural Nebraskans are more positive about the current change in their communities this year but are less positive about its future. Starting three years ago, the proportion believing their community changed for the worse was more than the proportion believing it had changed for the better (similar to what occurred in 2003 and 2009). However, last year that trend reversed back to the typical pattern and continued this year. This year, more people believe their community has changed for the better than has changed for the worse. When asked about what they expect ten years from now, this year more …

The Economic Impact Of The 2024 Lpga Dow Championship, Grand Valley State University, Christian Glupker

Other Faculty Publications

The 2024 Dow Championship is estimated to have generated or supported economic benefits for the Great Lakes Bay region in the following ways:

• A total economic impact of $16.8 million in economic activity, supporting 128 jobs, and contributing $8.9 million to the regional GDP.
• The increase in economic activity generated $150,000 in tax revenue for local municipalities, $225,000 for special districts, and $142,000 for the Great Lakes Bay counties.
• The event attracted 30,061 spectators and required the assistance of 4,389 staff members and 1,050 volunteers.

The Economic Impact Of The Grand Rapids Area Nonprofit Arts And Culture Sector, Grand Valley State University, Christian Glupker, Paul Isely

Other Faculty Publications

The Grand Rapids area nonprofit arts and culture sector (GRACS) is estimated to have generated or supported economic benefits for the city of Grand Rapids and Kent County in the following ways:

• The total economic impact of this industry is estimated at $298.7 million in economic output, supporting 2,529 jobs. Approximately $195 million in economic output is new to the area.
• The total annual fiscal impact (tax revenue) of all primary visitor spending and GRACS organizational spending is estimated at $821,000 for municipalities and $585,000 for Kent County.
• GRACS events attracted 2.67 million visitors, with 48% visiting from outside the …

How Auditor Competence Shapes Independence Of Thought, Tom J. Frye, Eddie Thomas

Academic Affairs

Our study aims to identify how the impact that the voluntary transmission of information between independent parties has on each person's ability to perform a task. We construct a simple laboratory experiment that tasks human subjects to estimate answers to a series of puzzles, earning compensation based on their accuracy. Before the final fourth repetition, there is a brief period where subjects are randomly matched with an anonymous discussion partner and may discuss their estimation procedures. We also vary the ability of subjects to see immediate feedback on their results between sessions. We find that subjects who rated the quality …

Rethinking Retained Earnings In The Additional Funds Needed Formula, James E. Larsen

Finance and Financial Services Faculty Publication

This paper critically re-evaluates the traditional application of the Additional Funds Needed formula by analyzing alternate interpretations of retained earnings. It illustrates how definitional shifts influence capital forecasts with a more nuanced approach to financial modeling in growth scenarios. The approach emphasizes numerical clarity, policy realism, and adaptability for financial planning. The paper challenges conventional AFN usage by embedding definitional flexibility and temporal awareness, offering decision-makers clearer visibility into funding sensitivity. It reframes AFN as a dynamic planning tool rather than a static formula, with implications for forecasting, policy-setting, and strategic finance.

The Causes And Impact Of Evictions In Southern Nevada, Mohit Pande

Student Research

As the Southern Nevada region continues to quickly grow, evictions have become a structural feature of the region’s rental market. The region has one of the highest eviction filing rates in the country and this trend has continued to increase in the wake of the Covid-19 pandemic. This paper examines the availability of market-rate affordable housing and the expansion of subsidized affordable housing to understand how the local housing conditions contribute to the number of evictions in Southern Nevada. Additionally, the paper studies local legal processes, such as the summary eviction system and habitability procedures, to understand the relationship between …

A Different Risk-Return Relationship, Aydin Selim Oksoy, Matthew R. Farrell, Shaomin Li

Management Faculty Publications

We challenge the widely accepted premise that the valuation of an early-stage firm is simply the capital invested (USD) divided by the equity received (%). Instead, we argue that this calculation determines the break-even point for the investor; for example, investing USD 1.0 in exchange for a 10% equity sets a firm-level free cash flow target of USD 10.0, resulting in a 0% return for the investor. The design of our study is that of a descriptive analysis of the phenomenon, based on three assumptions: that angel investing is a two-issue negotiation, that negotiation positions are communicated sequentially from capital …

Green Cities Conference Proceedings-2025, Minoo Tehrani

Business Faculty Publications

No abstract provided.

Deconstructing The Greenium: Exploring Mispricing In The Green Bond Market, Koto Yamada

Honors Theses

This paper investigates the sources and conditions under which the greenium – a yield discount observed for green bonds relative to comparable conventional bonds – appears in global fixed income markets. Using a dataset of over 26,000 bonds issued between 2012 and 2024 across 37 countries and 5,400 firms, I find that the existence of the greenium is highly context-dependent, shaped by factors such as issuer reputation, institutional trust, and green capital allocation across sectors. Repeat green issuers receive yield discounts of up to 57 basis points, particularly in the EU and Nordic countries, where strong climate policies and disclosure …

Statement From The Indiana Academy Of The Social Sciences And Board Of Directors

Midwest Social Sciences Journal

No abstract provided.

In Memoriam: Bruce Bigelow, 1943 - 2025, Kenneth Colburn

Midwest Social Sciences Journal

No abstract provided.

Editor-In-Chief's Note, Surekha Rao

Midwest Social Sciences Journal

No abstract provided.

Mission And Editorial Policy

Midwest Social Sciences Journal

No abstract provided.

Reviewers And Referees

Midwest Social Sciences Journal

No abstract provided.

Volume 28, Issue 1 Full Contents

Midwest Social Sciences Journal

No abstract provided.

George C. Roberts Award Recipients

Midwest Social Sciences Journal

No abstract provided.

Author Biographical Notes

Midwest Social Sciences Journal

No abstract provided.

Call For Papers

Midwest Social Sciences Journal

No abstract provided.

Editorial History

Midwest Social Sciences Journal

No abstract provided.

Introducing Sustainable Development Goals In College Curricula: A Way Forward, Christy Ashley, Jason D. Oliver, Hillary Leonard

Markets, Globalization & Development Review

The commentary proposes a blueprint to help guide curriculum innovations, partnerships, and teaching interventions that incorporate the United Nations sustainable development goals (SDGs) into the curriculum. It suggests the utilization of AACSB’s Societal Impact Canvas with Ancona et al.’s (2007) Leadership Capabilities (Sensemaking, Relating, Visioning, Inventing) to provide a blueprint for mission-aligned SDG integration at a local level. It provides an illustrative example from the University of Rhode Island (USA), where the focus is on the Blue Economy. It aims to provide practical guidance for how a college or university can efficiently organize to gain stakeholder input that helps enhance …

Book Of Abstracts Of The Wmu International Conference 2025 : Advancing The Blue Economy Through Gender Equality, World Maritime University, Momoko Kitada, Francis Neat, Renis Auma Ojwala

Conference Papers

The 2025 World Maritime Theme by the International Maritime Organization, “Our Ocean, Our Obligation and Our Responsibility,” underscores the global need for an inclusive and sustainable approach to ocean health and maritime economic activity. In alignment with this, the World Maritime University organized the 2025 International Conference on Achieving the Blue Economy Through Gender Equality, highlighting the critical role of gender equality in advancing a sustainable blue economy. A call for case studies yielded 102 abstracts from 206 authors across 46 countries, representing diverse maritime sectors such as shipping, fisheries, and ocean sciences. The abstracts were reviewed by both internal …

A Geopolitical Economy Analysis Of China And India’S Approaches To Transnational Data Governance, Yujia He, Ka Zeng

Patterson School of Diplomacy and International Commerce Faculty Publications

Recent literature on the behavior of rising powers in digital trade and data governance highlights their discourses of data sovereignty and desire to preserve domestic policy autonomy. This article contributes to the literature by employing a political economy lens that shifts the focus from the nation-state/inter-state framework towards the dynamics of state–capital relations, allowing for a more historical and contextual understanding of the geopolitics of data governance in emerging economies. Using China and India—two of the largest emerging economies—as comparative cases, and drawing on secondary data from government documents and other sources, the article argues that the interplay between the …

One Of The Magnificent Seven Is Coming: Amazon Arrives In East Texas, Manuel Reyes-Loya, Cecilia Cuellar

Hibbs Brief

In this issue of the Hibbs Brief, the arrival of Amazon in East Texas is examined, detailing the company's plans to build a new delivery station in Tyler and estimating its potential economic impact on the region. The brief explains how Amazon's logistics infrastructure works and highlights that the new facility — a roughly 140,000‑square‑foot delivery station — is expected to generate more than 100 full‑time jobs, several hundred part‑time positions, and significant construction‑related employment and economic activity, while broadening the local tax base. By embedding Amazon's presence in the East Texas economy, the analysis shows promising prospects for job …

Analyzing Real-Time Behavioral Shifts In Response To Tourism Policy Using Google Trends Data And Advanced Difference-In-Differences (Did) Methods, Aaron Bradley Scott

Doctor of Business Administration Dissertations

Google Trends is a publicly available aggregate search data portal that allows researchers to capture and review search interests. This dissertation analyzes real-time behavioral shifts resulting from tourism policy changes in Venice, Italy using Google Trends data. This work contributes to the current literature in DiD modeling, by using information-seeking behavior that is ahead of observable, lagged, outcomes. Through the integration of recent DiD advancements, this work further extends DiD applications in tourism econometrics, and a case-example of real-world tourism policy assessment. This dissertation highlights changes in search behavior immediately following policy implementation. Additionally, this work highlights Google Trends as …

Green Cities Conference 2025--Program Booklet, Minoo Tehrani

Business Faculty Publications

No abstract provided.

An Economic And Production Analysis Of Seaweed Farms In California And The Pacific Northwest, Brian Donovan

Cal Poly Humboldt theses and projects

Since the early 2010s, the seaweed aquaculture industry has steadily expanded in the United States, with states like Alaska, Maine, Hawaii, and Connecticut leading the way in the development of this emerging sector. However, information gaps remain concerning certain aspects of the domestic seaweed aquaculture industry. The purpose of this study was to examine the status of the seaweed aquaculture industry along the West Coast of the United States; specifically in the states of California, Oregon, and Washington. Seaweed farmers in these states were invited to voluntarily complete surveys asking important production, economic, and commercial questions regarding their operations. Data …