Business Commons^™

Regulatory Compliance Solutions That Save You Money, Reva Darling

The Journal of the Michigan Dental Association

This article outlines essential MDA-endorsed services that assist dental practices in maintaining regulatory compliance. It focuses on solutions for HIPAA, OSHA, and OIG requirements provided by Eagle Associates and highlights the importance of cyber liability insurance through Coalition. The document also features iCoreExchange for secure, encrypted email and iCoreRx for manual-error-reducing e-prescribing. By utilizing these trusted partners, MDA members can save significant time and money while ensuring their practices meet federal and state standards for patient privacy and workplace safety.

April 2026 Ce Spotlight: Mate Training To Renew Dea Licenses Available Online, David Foe

The Journal of the Michigan Dental Association

This document details time-sensitive continuing education opportunities for Michigan dental professionals. It specifically highlights eight hours of online MATE training required for DEA license renewal, available through April 26. Presented by Tom Viola, the training covers the roles of opioid and non-opioid analgesics and the clinical implications of substance use. Furthermore, the document provides resources for members to track their state CE requirements and access on-demand webinars and radiography training through the MDA website to ensure compliance with licensure standards.

Assessing Tracking Error Of The Municipal Bond Etfs, Maksym Chikin

Honors Theses

Municipal bond exchange-traded funds (ETFs) provide diversified exposure to state and local government bonds through a single tradable security. They also provide interest that is usually exempt from federal income tax. This thesis examines 31 investment-grade and 3 high-yield municipal bond ETFs from April 2015 to February 2025 and compares them with three passively managed broad-market bond ETFs: BND (investment-grade bonds), SCHR (Treasury bonds), and JNK (high-yield corporate bonds). Using tracking error, volatility, and returns across the pre-COVID, COVID, and post-COVID periods, the results show that municipal bond ETFs—especially high-yield funds—have higher tracking errors, greater volatility, and more variable returns …

Ethical Attitudes Of Emerging Entrepreneurs: Unethical Business Practices And Informal Entrepreneurship, Reuben Mcdonald

Honors Theses

This thesis aims to analyze the connection between how entrepreneurs’ ethical attitudes impact their intentions in pursuing informal entrepreneurship practices. The research question of this thesis is, “To what extent do the ethical attitudes of pre-venture entrepreneurs affect their willingness to engage in informal business practices?” To answer this question, the researcher utilized both previously validated and developed scales to measure how ethical attitudes impact the informal entrepreneurship intentions of college students. Within this thesis, the researcher discusses the creation of the measurement instrument, the results of the data measured by the instrument, and the impact of ethical attitudes on …

Comparing The Risk And Return Characteristics Of Ai Exchange-Traded Funds To Benchmark Stock Market Etfs, Aryan Malhotra

Honors Theses

Artificial intelligence exchange-traded funds (AI ETFs) have expanded rapidly as investors seek targeted exposure to firms developing or benefiting from AI technologies. This study compares the performance of 50 AI ETFs with two broad-market ETFs, SPY (S&P 500) and RSP (equal-weight S&P 500), from January 2018 to January 2026. AI ETFs exhibit higher expense ratios and strong correlations with both benchmarks, reflecting their concentration in large-cap technology stocks. Over the full sample, AI ETFs generated higher cumulative returns but with substantially greater volatility. Sub-period analysis further decomposes the post-COVID period into pre-ChatGPT (April 2020–November 2022) and post-ChatGPT (December 2022–January 2026) …

"Nobody Forced My Mom To Stay Home": College Men’S Perspectives On Parental Leave, Marisa Conners

Student Publications

From "The Second Shift" to Claudia Goldin’s Nobel Prize-winning research on women in the labor market, the inequities affecting women in the labor market have been widely documented. However, progress on this issue has been largely one-sided on behalf of women, perpetuating gender inequality. The goal of my research is to understand how social subgroup values influence male-identifying Gettysburg College students’ predictions on how they will engage with parental leave. This project gathered information on ways to increase male uptake of parental leave, which, if implemented, will help improve gender equity in the labor market.

How are male-identifying Gettysburg College …

Antecedents Of The Principal Investigator’S Commercial Success When Funded By Small Business Innovation Research Program, Mohammed Bekkour

Theses and Dissertations from DePaul University

The commercial performance of Small Business Innovation Research (SBIR) projects remains substantially below national expectations despite decades of investment and strong technical output. Prior research suggests that commercialization outcomes depend not only on technological merit but also on the behavioral, cognitive, and managerial competencies of the Principal Investigator (PI), who often serves as both scientific lead and entrepreneurial decision-maker. Yet, systematic examination of PI-level attributes within SBIR contexts remains limited. This study investigates how six key constructs—Iterative Learning Process, Proactiveness, Organizational Risk Orientation, Scope Definition, Management Competence, and Simultaneous Project Engagement—relate to commercialization success among SBIR Phase II awardees. Drawing …

Ai Dependence And Its Impact On Human Decision-Making Quality And Supply Chain Efficiency, Jesus Salazar, Leonardo Fabbri, Axel Villegas

Posters - 2026

• Artificial Intelligence (AI) is transforming supply chain management by enabling:
  • Data-driven decision-making
  • Improved forecasting accuracy
  • Enhanced operational efficiency (Choudhary et al., 2023; Ivanov & Dolgui, 2021)
• AI applications such as predictive analytics support:
  • Inventory optimization, Logistics planning
  • Procurement decisions in real time
• However, increasing reliance on AI introduces risks:
  • Automation bias (over-trusting AI outputs)
  • Reduced human critical thinking
  • Overdependence on algorithmic recommendations (Raisch & Krakowski, 2021)
• This study examines the dual impact of AI dependence on:
  • Decision-making quality
  • Supply chain efficiency
• Objective:
  • Identify whether AI improves performance or reduces human effectiveness
  • Determine the optimal balance between AI support and human …

From Ideas To Impact: Evaluating How Financial Technology Expands Financial Inclusion Across Countries, Shravani Atakari

Posters - 2026

Financial inclusion refers to access and use of financial services (World Bank, 2022). Traditional finance excludes users due to:

• High costs • Geographic distance • Limited credit History . Fintech expands access through digital tools Purpose: Analyze how fintech improves inclusion and what drives adoption

Research Questions How does financial technology reduce barriers to financial inclusion, and what factors influence its adoption among underserved populations? Objectives Identify key barriers to financial inclusion Analyze how fintech reduces these barriers Examine adoption factors (TAM + UTAUT) Propose solutions to improve adoption

A Comprehensive Marketing Plan For Calvary Christian Academy, Emily Piwowarski

Senior Honors Theses

Marketing strategies have been implemented by companies for years. The outline of a marketing plan requires businesses to do extensive research on the industry they plan to enter, including evaluating the political, environmental, social, technological, economical, and legal factors that are affecting it. This research helps to form the marketing mix–the product, price, promotion, and place strategies-–which determine what the business will offer the industry and how it will make this offer. A business will then use marketing tactics to reach its target audience. Tactics that have risen along with the advancement of technology are social media marketing and search …

2026 Research Day Program, Lincoln Memorial University

Research Day

This program contains abstracts and presentation summaries from LMU's 2026 Annual Research Day conference.

Evaluating Current And Prospective Major League Soccer Marketing Strategies To Spanish Speakers In The United States, Larissa Lee

Honors Theses

This quantitative study identifies the relationship between Spanish-language marketing and Major League Soccer (MLS) fandom and support among consumers. Data were collected by administering a survey in both English and Spanish to ensure inclusivity and increase accessibility. A total of 497 responses were collected, and a series of simple linear regressions were conducted using SPSS to evaluate if MLS fandom and team support could be predicted by language preference for marketing campaigns, perceptions of current Spanish-language content availability, cultural representation, cultural inclusion, and demand for more Spanish-language content.

Results indicated statistically significant differences across all hypotheses. Regarding the dependent variable …

Sustainable Finance: An Analysis Of Climate-Resilient Infrastructure Investments, Ngan Trat

Honors Theses

Changes in climate conditions are reshaping our environments and impacting ecosystems. A product of these changes is worsening climate events, and for Mississippi, that means increasingly frequent, high-intensity storms and floods. Its immediate and residual effects can range from disruptive to destructive. Mississippi and its communities are highly vulnerable to the effects of intense natural disasters, and there is a discrepancy between the need for climate-resilient infrastructure investments and the state’s fiscal capabilities to finance the research and construction of such projects. This paper will evaluate existing cases of climate-resilient infrastructure in effect through a sustainable finance lens and identify …

Financial Fraud In Mississippi Public Agencies: Case Studies Of Control Failures And Implications On Civic Engagement, Gracie Sullivan

Honors Theses

This study analyzes the relationship between financial fraud in Mississippi public institutions and its potential impact on civic engagement. While the existing literature explores the mechanics of fraud through frameworks such as the Fraud Triangle and the role of internal controls in preventing misconduct, limited research examines how government corruption influences civic disengagement, particularly in Mississippi. Using a quantitative, comparative research design, this study examines the relationship between major public financial fraud cases and voter turnout in case-linked and comparison counties. These cases include the Mississippi TANF welfare fraud, the Department of Corrections bribery case, and the misuse of funds …

The Impact Of R&D Team Diversity On Ambidextrous Innovation In Srdi Smes, Cheng Zhan

Dissertations and Theses Collection (Open Access)

As a vital organizational form of R&D teams in specialized, refined, distinctive, and innovative (SRDI) small and medium-sized enterprises (SMEs), distributed teams have gradually emerged as a dynamic source of innovation for such enterprises. Against the backdrop of the (Volatility, Uncertainty, Complexity, and Ambiguity) era, markets have imposed higher demands on enterprises' innovative and sustainable development capabilities, exerting substantial impacts on the growth of SRDI SMEs. Although the distributed R&D team model, developed through continuous exploration in=132=132enterprises' innovation practices, has drawn practical and scholarlyattention for its role in shaping ambidextrous innovation in SRDI SMEs, the internal mechanism underlying the relationship …

Valuing Biodiversity Impact, Han Wei Koh

Dissertations and Theses Collection (Open Access)

Biodiversity loss has emerged as a systemic challenge with far-reaching implications for ecological stability, economic activity, and long-term financial resilience. Despite growing recognition of nature-related risks in finance, biodiversity remains far less developed than climate within investment analysis, particularly at the portfolio level. This dissertation addresses that gap by examining how biodiversity impacts can be measured, valued, and interpreted within an investment portfolio concentrated in resilient and essential sectors of the economy.

The study constructs a Global Essential Economic Systems Portfolio comprising 16 publicly traded companies operating across non-discretionary sectors, including agriculture, energy, materials, pharmaceuticals, utilities, infrastructure, telecommunications, and financial …

Implementing Blockchain Into Accounting Software, Noam Kimbro

Senior Honors Theses

Accounting has been fundamentally reshaped by the use of computational systems and digital information storage. This Honors Thesis seeks to research accounting software and to build upon it through the development of fresh software implementing blockchain into the accounting system. This Honors Thesis Proposal provides preliminary research into the field of accounting to allow for better understanding of the proposed software system. This Honors Thesis will further the body of knowledge by implementing blockchain into accounting data storage to allow transactions to be retroactively verified.

The Role Of Short-Form Video Content Strategy In Campaign Performance In Service Operations, Arianna Yates, Aileen Olivares

Posters - 2026

Short-form video content, particularly Instagram Reels, has become central to digital marketing strategies aimed at increasing engagement and campaign effectiveness. As consumer attention spans decline, marketers increasingly rely on visually engaging, concise, and interactive content formats. Prior research highlights the importance of content characteristics in shaping engagement outcomes. However, limited empirical evidence exists on which specific attributes most strongly influence performance in short-form video contexts. This study examines how call-to-action (CTA), audio type, and authenticity influence engagement rates in Instagram Reels.

Enhancing Financial Audit Operations Through Ai Anomaly Detection, Nadya Cousin, Rebekah Garza, Talisa Gomez

Posters - 2026

❖ Financial auditing plays a critical role in ensuring accuracy, regulatory compliance, and fraud detection in financial reporting

❖ Traditional audit approaches rely heavily on sampling and manual review processes, limiting their ability to scale with increasing data complexity

❖ The rapid growth of high-volume, high-velocity financial data (big data) has exposed significant limitations in traditional auditing, including:

• Incomplete data coverage
• Delayed anomaly detection
• Increased risk of material misstatements

❖ These limitations create a need for scalable, automated, and data-driven audit solutions

❖ Artificial Intelligence (AI), particularly anomaly detection models, enables:

•  Full-population testing
•  Real-time pattern recognition
•  Proactive risk identification

Smartstock, Enzo Jaques

Posters - 2026

SmartStock is a mobile application designed to help small business owners efficiently manage inventory and track sales in real time. Many small businesses rely on manual tracking methods or spreadsheets, which can lead to errors, lost data, and inefficient operations. SmartStock addresses this problem by providing a simple, mobile-first solution that allows users to manage products, monitor stock levels, and calculate profits instantly.

Purpose:

• Simplify inventory management • Track sales and profit automatically • Provide real-time low stock alerts • Improve decision-making for small businesses

An Austrian Approach To Accounting Regulation: How Policy Intervention Distorts The Market For Assurance Services, Kyan Howe

Student Scholarship

This thesis applies the causal-realist method of the Austrian School of Economics to the market for assurance services in the United States. The central argument is that post-crisis accounting regulation has systematically distorted the incentive structures of independent public accounting firms in ways regulators do not predict and cannot fully control. Financial crises, properly understood through Austrian Business Cycle Theory, originate in monetary distortions rather than market failure. Post-crisis regulatory responses nonetheless target the profession rather than the underlying distortion, introducing rules that alter the institutional constraints within which auditors exercise professional judgment.

The thesis develops a judgment-based equation of …

Bringing Back Dignity With Incontinence Care, Nivedita Venkateish

Asian Management Insights

After a decade-long career in consumer brand MNCs, Nivedita Venkateish began her own business to help seniors tackle urinary incontinence.

When Performance Is Not Enough: Managing Ngos In An Age Of Digital Mistrust, Christianna Sirindah Parr

Asian Management Insights

As NGOs lack formal authority, their influence depends on legitimacy, which can be contested at scale online. Leaders must treat social media as a governance decision, with clear scope, speaking authority and response protocols.

Corporate Response To The Black Lives Matter Movement: Determinants Of Speaking Out In Support Of Social Causes, A. J. Yuan Chen, Patricia M. Dechow, Samuel T. Tan

Research Collection School Of Accountancy

We document that firms vary in their timeliness of support for the Black Lives Matter (BLM) movement following the death of George Floyd in May 2020, and that timeliness is an indicator of authenticity. We predict that firms that speak out quickly in support of BLM (via Twitter or their websites) have made more investments in diversity and inclusion, relative to firms that speak out slowly (via conference calls or annual reports) or that remain silent. Consistent with this prediction, quick-disclosing firms have greater workforce diversity, have boards with greater ethnic diversity, and are more likely to tie executive compensation …

Macroprudential Easing Measures In The Context Of Contractionary Monetary Policy: The Case Of Brazil In 2014, Marcos Antonio Paliari, Marcos Roberto Vasconcelos

Journal of Banking and Financial Economics

This paper evaluates the effects of a macroprudential policy of regulatory easing implemented amidst a contractionary monetary policy in Brazil. The intervention, carried out by the Central Bank in the third quarter of 2014, relaxed reserve requirements on time deposits to stimulate bank credit for vehicle financing. Using a Difference-in-Differences approach with fixed effects by credit modality and month, the analysis is based on monthly disbursement data for consumer loans from 2011 to 2018. Twelve rolling monthly windows are used to capture the dynamic evolution of the policy’s effects. Results based on a synthetic control group indicate statistically significant and …

Integrating Artificial Intelligence Into Marketing Education: A Conceptual Framework For Curriculum Enhancement, Aisha Ghimire, Gallayanee Yaoyuneyong

Journal of Applied Marketing Theory

This paper introduces a Constructivist–Experiential GenAI Integration Framework to embed Generative AI (GenAI) across undergraduate marketing curricula. Grounded in constructivist and experiential learning theories, the framework positions GenAI as a learning partner, through hands-on, reflective, and ethically informed learning. Discipline-specific vignettes illustrate how GenAI can enhance marketing courses through accessible and scalable activities that align with diverse class sizes, institutional resources, and delivery modes. By leveraging freely available GenAI platforms, the model promotes inclusivity while cultivating AI literacy, ethical reasoning, and strategic agility. The paper concludes with recommendations for empirical validation and cross-institutional collaboration to ensure that GenAI-driven marketing education …

The Impact Of Corporate Venture Capital On Financing And Innovation In Academic Entrepreneurial Firms, Tingting Luo

Dissertations and Theses Collection (Open Access)

Amid the ongoing advancement of China’s innovation-driven development strategy, the effective transformation of scientific research into industrial impact has become a central concern. Corporate Venture Capital (CVC), as a strategic investment mechanism connecting industrial capital with entrepreneurial ventures, is increasingly viewed as a critical external resource for high-technology start-ups. At the same time, Academic Entrepreneurship Firms (AEFs), characterized by their deep research capabilities and original technological trajectories, play a distinctive role as knowledge suppliers in uncertain, emerging industries. However, whether AEFs can effectively attract CVC support and convert it into innovation performance remains an open empirical and theoretical question.

This …

The Impact Of Genai Guidance Strategies On Employee Ai Acceptance: A Field Experiment Based On Private Domain Marketing, Mai Chen

Dissertations and Theses Collection (Open Access)

As a novel technological instrument for content production and customer communication, generative artificial intelligence (GenAI) has garnered significant attention for its value in private domain marketing. However, enterprises frequentlyencounter a paradox of high initial introduction rates coupled with a lackof substantive application. Employee apprehensions regarding the qualityof AI-generated content (AIGC) and organizational guidance strategies are critical factors impeding the realization of technological value. Drawing upon the technologyacceptance model (TAM), the unified theory of acceptance and use of technology(UTAUT), and the task-technology fit (TTF), the study constructs a theoretical model positioning corporate AI guidance strategies as the independent variable andemployee AI …

The Determinants And Consequences Of Green Credit In Commercial Banks: A Dual-Pillar Perspective Of Asset Quality And Esg, Jianmei Xia

Dissertations and Theses Collection (Open Access)

As China’s “dual carbon” strategy advances, green credit has increasinglybecome a crucial financial instrument driving the green transition of China’s industrial structure. From a dual perspective of asset quality and ESGperformance, this paper systematically examines the determinants andconsequences of green credit practices among commercial banks. Employing a multiple-method approach that combines comparative case study, in-depthinterview, and large-sample empirical analysis, this study aims to address twocore questions: First, what are the key factors driving commercial banks toprovide green credit, and what is the logic behind their differentiated decision- making? Second, how does green credit affect banks’ financial and non-financial performance? This …

Pitch Perfect: From Neural Perspective To Behavioural Outcomes—Live, Online, And Brochure, Randy Sison De Guzman

Dissertations and Theses Collection (Open Access)

Business presentations have long been a cornerstone of persuasion in business-to-business (B2B) markets. Yet, the rapid shift to virtual communication in the wake of the COVID-19 pandemic has left managers to grapple with a pressing question: Do online presentations measure up to traditional in-person meetings, or can asynchronous formats like brochure-only communication truly take the place of real-time pitching? While this question has clear relevance for everyday business practice, there is still relatively little empirical research to guide these decisions.

This dissertation draws on the Elaboration Likelihood Model (ELM) to suggest that the way information is delivered shapes how people …