Business Commons^™

Mitigating Common Vulnerabilities And Exposures In Cobol-Based Critical Systems Using The Strangler-Fig Pattern, Lauren E. Caruso, Vincent J. Compeau, Assefaw H. Gebremedhin

Military Cyber Affairs

COBOL-based legacy systems continue to underpin critical infrastructure in banking and government sectors despite their age and associated cybersecurity risks. Originally developed through a Department of Defense–sponsored initiative to standardize business computing, COBOL remains widely used in mission-critical environments. However, these systems face increasing vulnerabilities due to outdated security architectures, workforce shortages, and rising maintenance costs. This paper examines cybersecurity and operational challenges associated with COBOL systems and evaluates the Strangler Fig pattern as a modernization strategy that enables incremental replacement while maintaining continuity. The findings highlight implications for financial institutions and public-sector organizations dependent on legacy infrastructure.

Semantic Shields: Automating Critical Infrastructure Defense Via Nlp-Driven Ransomware Profiling, Henry Trowbridge, Ian Zalcberg, Ryan Schley, Carter Yagemann, Natasha Phan, Srikar Maduposu, Vimal Buck

Military Cyber Affairs

Ransomware poses a growing threat to critical infrastructure, where successful attacks can disrupt operational technology (OT) and industrial control systems (ICS) with significant public safety consequences. However, attributing ransomware incidents to specific threat actors remains challenging due to ransomware-as-a-service ecosystems, actor rebranding, and the obfuscation of traditional indicators of compromise. This paper presents Semantic Shields, an NLP-driven attribution framework that leverages BERT-generated semantic embeddings and DBSCAN clustering to profile ransomware actors through the linguistic characteristics of ransom notes. Using a dataset of 295 ransom notes from 189 distinct threat groups, the framework achieved an 87.2% true positive clustering rate and …

Faculty Development Courses On Ai: Introducing The Faculty Ai Capability Selection Framework, Dan R. Bradbury, Barbara Jo White, H. Kevin Fulk, Raymond Large

Southwestern Business Administration Journal

University faculty members are faced with how to best address pressing needs for building artificial intelligence (AI) skills.  Some of these needs are student-focused, as employers seek graduates with useful AI skills.  Faculty members, understanding how generative AI can impact the work they do, also face pressures to enhance their own skills and comfort using AI tools.  In this article, we consider AI capabilities that are impacting organizations’ expectations for new college graduates as well as AI capabilities changing the shape of faculty members’ work.  We propose the Faculty AI Capability Selection Framework as a means to guide the development …

Developing A Deep Learning-Based Artificial Intelligence System For Detecting Scientific Misinformation On Digital Platforms, Shorouq Al-Awawdeh, Ayah Al- Jafari

Middle East Journal of Communication Studies

Objectives: This study develops and evaluates an Arabic scientific misinformation detection system by fine-tuning AraBERT-base-v2. It examines the effects of early stopping and input sequence length on model performance, interprets selected linguistic characteristics associated with misleading content, and discusses the limitations of using machine-translated data.

Methodology: The study adopted a mixed-methods design, employing a systematic integration of quantitative and qualitative approaches, supported by an interpretive qualitative reading. The initial database consisted of 23,546 records, including 123 Arabic articles collected from the Akeed, Sheek, and Taqeen platforms, and 23,423 foreign-language records drawn from the GossipCop and PolitiFact collections within FakeNewsNet. After …

Ai-Supported Analysis Of Jury Deliberation Impact Factors, Jennifer Siciliani Phd

Generative AI Teaching Activities

Students conduct a controlled, two-run generative AI jury simulation to examine how a single socio-legal variable affects simulated jury deliberation. They compare and manually code the AI-generated outcomes against peer-reviewed human jury research to evaluate the model’s accuracy, limitations, and potential biases.

The Non-Binding Bind: Reframing Precatory Stockholder Proposals Under Delaware Law, Kyle A. Pinder

Michigan Business & Entrepreneurial Law Review

Rule 14a-8 under the Securities Exchange Act of 1934 allows stockholders to submit proposals for inclusion in a company’s proxy materials. The rule assumes that Delaware law provides stockholders with the right to submit non-binding proposals for stockholder approval. But as many have observed, this assumption lacks a firm basis in state law, particularly in Delaware. If such a right exists, a stockholder conducting its own proxy solicitation could submit numerous precatory proposals, including those advancing narrow or special interests. This article concludes that, under Delaware law, stockholders do not have an inherent right to submit precatory proposals. Accordingly, a …

Navigating The Eu’S Corporate Sustainability Due Diligence Directive: Strategic Implications For Us Companies, Silvia Ciacchi, Michael Faure, Sharon Oded

Michigan Business & Entrepreneurial Law Review

The European Union’s (“EU”) Corporate Sustainability Due Diligence Directive (“CSDDD” or the “Directive”) introduces new human rights and environmental obligations that reshape global corporate governance. This paper explores its impact on US companies, with a particular focus on compliance strategies under both direct and indirect applicability. It contrasts tactical compliance, which emphasizes risk mitigation while meeting minimum legal requirements, against strategic compliance, where companies use sustainability to gain a competitive edge in the market.

This paper highlights how varying enforcement levels across EU Member States may incentivize companies to “forum shop” or choose jurisdictions with more relaxed enforcement. It also …

Dentistry And The Law - Understanding ‘Rollover Equity’ When Selling Your Practice, Daniel Schulte Jd

The Journal of the Michigan Dental Association

Daniel J. Schulte, MDA Legal Counsel, addresses the legal and tax implications of 'rollover equity' when dentists sell their practices to private equity-backed buyers. The article outlines typical shareholder and buy-sell agreement restrictions, noting how equity is often subject to vesting and employment covenants. Schulte explains the critical importance of making an Internal Revenue Code Section 83(b) election within 30 days of closing. Failing to file this election results in taxation at high ordinary income rates as the stock vests, whereas a timely election accelerates tax payments but secures lower capital gains tax rates upon eventual sale.

When Dentists Spoke Up, The Law Changed, Timothy Rath

The Journal of the Michigan Dental Association

This article details how grassroots member advocacy led to the passage of Michigan Senate Bill 105. Championed by the Michigan Dental Association, the law requires insurers to offer at least one fee-free payment method for dental reimbursements, protecting practices from being forced to pay transaction fees of 3% to 5% to access virtual credit card payments. Once a dentist opts out under the new law, insurers must maintain the alternative payment method. This legislative victory highlights the power of organized dentistry in relieving the administrative and financial burdens faced by individual practitioners amid rising operational overhead costs.

Patient-Centered Imaging In Dentistry, Erika Benavides Dds, Phd, Fabiana Naomi Soki, James R. Geist Dds, Ms, Angela M. Hoikka, Dds, Ms

The Journal of the Michigan Dental Association

This clinical feature discusses joint guidelines by the ADA and AAOMR for patient-centered dental radiography and cone-beam computed tomography (CBCT), emphasizing individual risk-based needs rather than routine schedules. It covers the principles of radiation safety: justification, optimization (ALARA/ALADA), and dose limitation. The article maps out specific imaging modalities recommended for caries, periodontal disease, endodontics, orthodontics, implants, and TMJ disorders. Additionally, it summarizes Michigan's administrative rules for X-ray installation shielding, equipment alignment, stable mechanical support, operator positioning, and the mandatory radiography training program requirements for dental assistants.

The Intersection Of Sport Betting And Consumer Behavior: A Systematic Review, Jackson Sears, Beth Cianfrone

UNLV Gaming Research & Review Journal

Sport betting is a popular and lucrative entertainment segment of the sport industry. As such, understanding consumer behavior across the betting experiences is critical for the many stakeholders involved. The current study is a systematic quantitative literature review which assesses the current state of literature that intersects sport betting and consumer behavior literature, specifically cognitive, affective, conative, and consumption behavior of the sport bettors. The purpose of the systematic review is to (1) identify the most recent sport betting consumer behavior research, (2) compile and examine theoretical frameworks guiding sport gambling consumer research, (3) provide a descriptive summary of findings …

Recommendations For An International Regulatory Regime For Commercial Space, Margaret O'Brien

Discovery Day - Daytona Beach

The rapid advancement of space technologies in both governmental and private sectors presents a significant challenge for existing space law frameworks. Emerging activities such as space mining are gaining international attention, yet lawmakers struggle to craft regulations for an industry that is still in development. Innovators and investors often hesitate to assume risk in the absence of clear international guidelines. This research explores the complex legal and policy considerations surrounding space resource utilization, including the lack of consensus with existing treaties, the unpredictability of potential hazards, and the widening technological gap between industrialized and developing nations. Historical frameworks, such as …

Corporate Social Responsibility And Firm Value: A Critically Appraised Topic, Shinika L. Byrd

Engaged Management ReView

Corporate social responsibility (CSR) has become an important component of strategic management, yet whether it enhances firm value remains a debated question. This Critically Appraised Topic (CAT) synthesizes the most recent peer-reviewed evidence to examine the relationship between CSR and the firm value of U.S. publicly traded companies. The guiding research question is: Does corporate social responsibility improve firm value? Findings indicate that CSR does not consistently improve firm value. Rather, its impact depends on factors such as strategic alignment, governance quality, transparency, stakeholder perceptions, and market conditions. Evidence suggests that strategically integrated, employee-centered CSR initiatives are more likely to …

C.S.A. Assessment - Tamp Family Health Center Portal, Delante Clark

Graduate Scholarship and Creative Works

This C.A.S. assessment evaluates how the Tampa Family Health Centers website influences userattention, cognitive processing, information accessibility, navigation efficiency, and digital user experience.The assessment examines whether the platform supports intentional engagement and informed decision-making while minimizing cognitive overload, distraction, confusion, and unnecessary attentional demands.

TFHC serves as a healthcare access portal providing appointment scheduling, patient resources, providerinformation, healthcare services, MyChart access, payment services, and community health resources.These functions make attention management and information clarity critical to successful user outcomes.

Socially-Minded Investors And Corporate Behavior, Merritt B. Fox, Menesh S. Patel

Faculty Scholarship

Many equity investors are concerned with the world’s worsening social and environmental problems and are losing faith in the capacity of political institutions to respond. Corporate behavior is often contributing to these problems. Some investors, at least if fully informed as to costs and benefits involved, would favor corrective changes to corporate behavior even where that would lessen their investment returns. Two important questions arise: (1) given existing law, are such willing-to-sacrifice equity investors currently affecting firm behavior; and (2) should there be legal reform that makes firms more sensitive to these willing-to-sacrifice investors’ preferences? This Article seeks to answer …

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

The August 2026 (Volume 108, No. 8) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The August 2026 issue of the Journal of the Michigan Dental Association explores clinical, professional, legal, leadership, and public …

The Back Page: A Toast To The Future: From Boomers To Gen Z Zoomers, George T. Goodis Dds, Gerald J. Halk Dds

The Journal of the Michigan Dental Association

This article highlights a leadership brunch that brought together multiple generations of dental leaders to encourage engagement in organized dentistry. The gathering emphasized mentorship, leadership development, and the transfer of institutional knowledge to younger dentists. Participants celebrated the future of the profession while discussing the importance of community involvement, leadership participation, and professional growth.

The Invisible Work: On Expertise, Showmanship, And The Trust That Makes Surgery Work, Anish Gupta D.D.S.

The Journal of the Michigan Dental Association

This commentary examines how clinicians can make their expertise more visible to patients through communication, education, and clinical narration. Drawing parallels to surgical checklists and professional mastery, the author argues that trust is built not only through excellent outcomes but also through helping patients understand the complexity and judgment behind treatment. The article emphasizes communication, transparency, education, and mentorship as important elements of patient-centered care.

Machine Learning For Predictive Energy And Emissions Modeling Of Vehicles And Power Grids In The United States, S M Tanvir Faysal Alam Chowdhoury

Dissertations

The environmental benefits of electric vehicle (EV) adoption depend on more than replacing internal combustion engine vehicles with electric powertrains. EV adoption reshapes electricity demand, interacts with regional generation mixes, and influences travel behavior and congestion, creating a coupled transportation-energy system in which vehicle and power-plant emissions must be evaluated together. This dissertation develops machine-learning frameworks for predicting energy consumption and emissions from vehicles and power grids under rising EV adoption. The first component forecasts grid emissions from EV charging. Using simulation data from NREL's Cambium database, a Prophet-based time-series framework predicts carbon dioxide, nitrous oxide, and methane emission rates …

Validating Valuation: How Statistical Learning Can Cabin Expert Discretion In Valuation Disputes, Andrew C. Baker, Jonah B. Gelbach, Eric L. Talley

Faculty Scholarship

This article challenges conventional methods used in financial valuation across transactional and litigation domains. We show that conventional valuation methods allow for considerable discretion, making it possible for each side’s experts to submit dramatically varying valuations simply by choosing among facially reasonable values of parameters that must be selected to carry out conventional valuations. We use large-scale empirical simulations powered by real-world data to demonstrate the scope of such discretion. We next consider several alternatives based on data-driven machine learning approaches, and show that they offer both approximately unbiased estimates of valuation and substantially reduced variability in valuation results. Consequently, …

Ethics Under Siege: The Conflict In Tigray Through The Lens Of Just War Theory, Daniela Widya Purba

Journal of Strategic and Global Studies

This research article explains the ethical principles of the conflict in Tigray based on the Just War Theory. By using the descriptive qualitative methodology, this research article draws data from secondary sources which includes; academic journals, news reports, as well as international legal instruments to analyze the moral trajectory of the conflict. This research begins with jus ad bellum, to assess Ethiopia’s government justification in declaring conflict within Tigray. While the government fulfilled the criteria of just cause and legitimate authority, the question stands on the ambiguous political intentions and the failure to enact peaceful alternatives before resulting in waging …

Systematic Review Of The Institutionalization Of Service Learning In Higher Education, Wilmer Hernan Cruz Gutierrez

ASEAN Journal of Community Engagement

An increasing number of universities are integrating service-learning (SL) to fulfill their social mission. However, sustainable institutionalization of SL remains a persistent challenge. This study identifies and analyzes the factors, actors, and strategies that drive and inhibit SL institutionalization in higher education. Using the PRISMA 2020 guidelines, a systematic literature review analyzed 52 documents from seven academic databases (including WoS, Scopus, and ERIC). The findings were grouped into three sections: cultural (integration into institutional values/missions), process (articulation within teaching, research, and outreach), and structural dimensions (dedicated support entities). The results obtained reveal a reciprocal relationship where cultural alignment enables processual …

Stop Blaming My Users: Illumination Of The Technocentric Mythos Bias, Ervin H. Frenzel, Richard Lightcap

Journal of Cybersecurity Education, Research and Practice

 Abstract -This conceptual essay addresses the need for systemic and systematic transdisciplinary analytical techniques within cybersecurity and technical security. This conceptual essay is contingent upon recognition that cybersecurity is not simply technical in nature, it does not need an adversary, and more importantly it is based upon systems engineering and systems thinking.  The essay contributes a socio-technical attribution chain and field-specific ontology/taxonomy which distinguish user-triggered events from root causes, latent conditions, technical debt, validation failures, governance failures, and attribution bias before assigning responsibility to end users. It systematically defines an ontology inclusive of developer technical debt, organizational debt arising from …

The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

2026 Uworld Cpa Exam Review Questions

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026

The Contemporary Tax Journal

No abstract provided.

Nil And Contract Law: Advising A Prospective College Athlete Through Competing Name, Image, And Likeness Agreements, Jason Kight, Marcy Faircloth, Lori Mikl, Rachel Silverman

The COSMA Journal

Name, Image, and Likeness (NIL) agreements have created significant financial opportunities for amateur and collegiate athletes while also introducing complex legal, ethical, and strategic decision-making challenges. This decision-focused teaching case places students in the role of trusted advisors to Archie Stafford, a highly recruited high school athlete who must evaluate and compare multiple NIL contract offers connected to his preferred college options. By analyzing NIL agreements, students assess contract enforceability, identify key legal and business risks, weigh legal, contractual, ethical, and reputational disclosure obligations, and formulate a reasoned recommendation aligned with Archie’s academic, athletic, financial, and long-term career goals. The …

Signal And Substance: Why Methodological Sophistication Fails To Guarantee Inference, Aamir Rashid, Rizwana Rasheed

Publications and Research

Despite increasing analytical sophistication, empirical research in organization studies continues to suffer from fragile inference, uneven theoretical accumulation, and contested credibility. This paper seeks to explain why these problems persist by shifting attention from authors’ methodological choices to the evaluative dynamics of peer review. Adopting a conceptual and theory-analytic approach, the paper theorizes peer review as an inferential gatekeeping system. Drawing on research design, theory evaluation, and philosophy-of-science literatures, this study develops an analytical framework to examine how evaluative routines shape what constitutes empirical rigor during the review process. The analysis identifies five recurring reviewer blind spots: inferential scope inflation, …

Unspent Donations In Donor Advised Funds - Policy Recommendation, Oriel Nolan-Smith

Hatfield Graduate Journal of Public Affairs

Billions of dollars are sitting in Donor Advised Funds, delaying support for charitable organizations seemingly at odds with the intent of U.S. charitable tax policy. With no requirement for annual distribution nor timelines for disbursement, Donor Advised Funds allow individual and institutional donors to postpone directing funds to charitable organizations - despite already claiming tax benefits. As a result, some DAFs distribute less than 5% of assets annually, while many of the institutions managing the DAFs continue collecting fees.

Two complementary policy interventions are recommended: (1) the issuance of a federal regulation requiring annual minimum distributions from all DAFs, and …

The Institutional Production Of Ethical War Across Modern Conflict, Katerina Udov

Binghamton University Undergraduate Journal

This paper argues that modern warfare operates through an ethical infrastructure that enables, rather than restrains, the use of violence. Contrary to the common assumption that moral frameworks such as Just War Theory function as safeguards against harm, the historical record shows that ethical language, humanitarian rhetoric, and democratic narratives serve as mechanisms to legitimize intervention, manufacture consent, and naturalize civilian suffering. Through case studies including Vietnam, Iraq, Afghanistan, U.S.-backed coups in Latin America, and French intervention in Mali, the paper traces how political leaders, media institutions, and corporate actors frame war as a moral necessity while pursuing strategic and …