Business Commons^™

Out Of The Vacuum: The Effect Of Tax Liability Changes On Compliance In The Presence Of Withholding Position And Group Affiliation, Chelsea Rae Austin, Donna Bobek Schmitt, Spenser G. Seifert

Faculty Publications

Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position. Additionally, tax law changes are often enacted in politically polarized environments. We examine how three factors—tax liability changes, withholding position, and group affiliation—combine to influence individuals' tax compliance decisions. Our experimental results show that a tax increase is universally experienced as a loss, even when coupled with a tax refund and enacted by an …

Book Review: The Sports Revolution: How Texas Changed The Culture Of American Athletics, Zachary Beldon

Global Sport Business Journal

This manuscript reviews the book The Sports Revolution: How Texas Changed the Culture of American Athletics by Frank Guridy. The book dives into the state of Texas’s role in changing the sports landscape through the 1960s and 1980s. Guridy does so by focusing on five overarching themes: (1) desegregation and racial progress, (2) commercialization of sports and infrastructure, (3) gender dynamics in sports, (4) influence of media, and (5) community engagement. The book dives into various events that highlight each one of the themes to illustrate how Texas influenced changes to form the modern sports system. Overall, the book provides …

College Of Education And Human Services Welcomes Dr. Ethan Potter, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

2025-09-04 Faculty Senate Scoop Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Scoop newsletter from September 4, 2025.

2025-09-04 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from September 4, 2025.

2025-09-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from September 4, 2025.

Optimizing Ai Strategies In E-Commerce Customer Service: An Agent-Based Simulation, Yali Zhang, Zhenbin Ding, Jun Sun, Xingfang Zhao, Xu Hu, Zhaojun Yang

Information Systems Faculty Publications

The growing integration of chatbots in e-commerce customer service presents opportunities and challenges for online retailers in shaping effective artificial intelligence (AI) strategies. This study evaluates human-only, AI-only, and human–AI collaboration strategies using an agent-based simulation model across varying levels of task complexity, service volume, and product margin. Results show that the AI-only strategy excels in low-volume, simple tasks due to its cost-effectiveness, while the human–AI collaboration strategy proves superior in managing high-volume or complex inquiries by scaling human involvement to meet demand. For high-margin products, this collaborative approach delivers the best service, whereas the AI-only strategy is optimal for …

The Strategic Analysis Of Jpmorgan Chase, Terryce Boseman

MBA Student Scholarship

No abstract provided.

An Exploration Of The Evolving Boundary-Spanning Leadership Role Of Architects, Rory Concannon, Roisin Murphy, Oluwasegun Seriki

Articles

Architects form part of multidisciplinary teams in the construction of the built environment. Traditionally they have played a leading role within the construction process, often managing entire projects to completion. In recent years the composition of construction teams have evolved, leading to a perception that the architects leadership role has been diminished. Little is known about the boundary-spanning leadership required by architects, particularly in the light of the evolving roles. Through in-depth, semi-structured interviews, this research reduces this gap by exploring architect’s leadership practices in the context of changing boundaries within the construction team. Our findings reveal six specific competencies …

Information Security Awareness And Behavior Of Smartphone Users In The Ibadan Metropolis, Nigeria, Funmilola Olubunmi Omotayo

Journal of Cybersecurity Education, Research and Practice

Today, there is a rapid increase in the number of people using the Internet via smartphones and relying on them for most of their daily activities. Consequently, smartphones are becoming the target of criminals for atrocious purposes. This study investigated the information security awareness and behavior of smartphone users in the Ibadan metropolis, Nigeria. The study adopted a descriptive survey design. Data was collected with a questionnaire from 400 respondents who were conveniently selected. Findings revealed that most smartphone users knew about the smartphone security features available on their phones. However, most also engaged in behaviors that threatened their information …

College Of Science, Technology, And Health Welcomes New Faculty For 2025, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Fun! Friends! Famous People! Why Fans Attend Anime Conventions, Billy Tringali, Maria Alberto, Jeremiah Martinez

Proceedings from the Document Academy

In 2021 during the global Covid-19 lockdowns, Billy and Maria ran an IRB-exempted online survey, looking to hear from fans who attend anime conventions. Conventions had been shut down as non-essential services that drew large crowds, and we hoped to capture a screenshot of this moment, to better learn from it in the future. And the resulting data collection went quite well – we were able to partner with a major anime organization to share the survey, and our 1000+ respondents had a lot to say about the conventions they were missing during lockdowns.

Ultimately, we found a significant emphasis …

Ployees' Satisfaction At The Jordan Phosphate Mines Company Regarding The Jordan Public Social Security Corporation, Shereen Abu Hazeem, Mohammad Al-Arabi

Jordan Journal of Applied Science-Humanities Series

This study aims to assess the satisfaction of Jordan Phosphate Mines Company workers with the Social Security Corporation. The study employed a social survey approach. The population consisted of all Jordan Phosphate Mines Company workers who are subscribers to the Jordanian Social Security. A stratified random sample was employed based on the variable of occupation type. A questionnaire served as the primary data collection tool and was distributed to a random sample of 151 workers at the Phosphate Mines Company. The findings indicated a moderate level of satisfaction with the Jordanian Social Security Corporation, with a mean of 3.29 and …

The Impact Of Organizational Learning On Entrepreneurial Orientation In Jordanian Pharmaceutical Companies, Sawsan Al-Shaer, Shaker Al-Kshali

Jordan Journal of Applied Science-Humanities Series

This study aimed to investigate the impact of organizational learning on entrepreneurial orientation in Jordanian pharmaceutical manufacturing companies. The study measured organizational learning based on two dimensions: adaptive learning and generative learning. Entrepreneurial orientation was assessed using four dimensions: proactiveness, innovativeness, risk-taking, and competitive aggressiveness. The study population consisted of 907 managers across all managerial levels in the surveyed companies, and a stratified random sampling method was employed. A comprehensive survey was conducted, with 274 questionnaires distributed, and 222 valid questionnaires were retrieved for statistical analysis. An analytical descriptive approach was used to achieve the study’s objectives, along with several …

Literary And Artistic Property Rights Between Regular Courts And Administrative Courts: A Comparative Study Of Jordan And Egypt, Noor Al-Hindi

Jordan Journal of Applied Science-Humanities Series

This study addresses literary and artistic property rights within the context of the ordinary and administrative judiciary, focusing on the legal framework for the deposit of these rights under the Jordanian and Egyptian Copyright and Neighboring Rights Protection Laws. The research findings indicate that legal deposit is an obligation of the rights holders of the work to submit a copy of the published work to a government authority. In Egypt, the rights holder is required to submit a licensing application to the General Department for the Control of Works, accompanied by certain data. The department is responsible for maintaining records …

Risk Premia-Return Spillovers Among Commodity-Us Equity Markets, Marinela Adriana Finta

Sim Kee Boon Institute for Financial Economics

This study examines the risk premia-return spillovers of eight commodities (corn, soybean, wheat, copper, silver, gold, oil, and natural gas) and the U.S. equity market from 2008 to 2016. We define volatility, skewness, and kurtosis risk premia as the difference between implied and realized moments. Our results reveal an increasing trend in cross-market and cross-moment spillovers until mid-2012, with various announcements explaining these effects. Moreover, we document substantial cross-energy and cross-metal spillovers to the equity market and cross-return spillovers to risk premia. Higher-order risk premia also exhibit the highest effects on returns. In addition, we underline the prominent influence of …

A Regenerative Approach To Tourism: Learnings From Community Enterprises, Sophie Price Dr, Steve Taylor, Kendra Turnbull, Mary Rose Stafford

Publications

The benefits of tourism to communities have long been recognised but so too are the pressures it can place on local communities. Recent global turmoil has led to new ways of conceptualising tourism development and the emergence of regenerative tourism as a guiding philosophy. However, there still remain considerable gaps in our knowledge of the application of regenerative tourism principles. The purpose of this paper is to contribute to the emerging literature on regenerative tourism with a particular, and practice-oriented, focus on learnings from community-based social enterprises, that illustrate the positive and meaningful impacts a regenerative approach to tourism development …

Football Spending For Success: Analyzing Investment And Team Performance In Ncaa Fbs Programs, Keunsu Han, Jin Dong Park, Kyungeun (Karry) Kwon

Journal of Applied Sport Management

This study examines the relationship between financial investment and team performance in NCAA Division I Football Bowl Subdivision (FBS) football programs from 2010 to 2023. Key variables include total football spending, head coach salaries and bonuses, and win-loss records. Ordinary Least Squares (OLS) regression models were used to examine these associations, controlling for conference affiliation by distinguishing between the so-called power and non-power conferences. The results indicate that greater investment in football operations and coaching compensation is significantly associated with higher win percentages, particularly within power conference programs. However, the impact of financial investment on final rankings differs by conference …

An Examination Of The Stock Returns Of Top Partners During Of The 2024 Paris Olympic Games, Timothy Koba

Journal of Applied Sport Management

The International Olympic Committee generated $7.6 billion in revenue from 2017-2021, with 30% coming from The Olympic Partnership (TOP) Program marketing rights, which has grown from $96 million to $2.3 billion since 1985. In addition to the direct sponsorship costs, additional activation costs are incurred by the organization as they market, advertise, and highlight their product during the event they sponsor to achieve a financial return. The purpose of this study is to assess whether TOP partners outperform a matched non-partner during the 2024 Paris Olympic Games.

This study utilizes an event study methodology to create three event windows related …

Saying Thank You! -- Make It A Habit, Chris Gorecki Dds

Journal of the Macomb Dental Society

This article features a monthly column from the Macomb Dental Society Executive Director, Dr. Christopher Gorecki.

Equity Fund Monthly Report, September 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Fire! It Took A Brush With Catastrophe To Get Me To Focus On The Need To Be Prepared To Prevent And Manage A Fire Emergency In The Office., Stuart Segelnick Dds, Ms

The New York State Dental Journal

Backing up your office computer data and encompassing your practice management software, your imaging software and everything your office needs to treat patients and do business are essential, for you never know when a disaster might strike, making it crucial to have daily backups of electronic records and office data, preferably both cloud and physical storage. One very prudent recommendation offered to me by the New York City Small Business Service grant program after Hurricane Sandy destroyed my office 13 years ago was to have a battery backup system in my newly built office. This would improve resiliency during a …

Cobm Adjunct Faculty Newsletter: Fall I, Ellen Ramsey

College of Business and Management Adjunct Faculty Newsletter

College of Business and Management Adjunct Faculty Newsletter: Fall I, Block A & B

The Effects Of Covid-19 On Mice Tourism, Gülay Cakmak, Gurel Cetin, Cemil Kilic, Erol Sozen

Journal of Global Hospitality and Tourism

The sector of Meetings, Incentives, Conferences, and Exhibitions (MICE) tourism play an integral role in the tourism industry not only because of its volume but also per capita spending. MICE tourism is predominantly characterized by its international reach and the significant number of participants it attracts. However, Covid-19 pandemic precipitated a marked, leading to far-reaching ramifications and transformations. This study is focused on evaluating the impact of the Covid-19 pandemic on the MICE tourism sector. It aims to explore both the anticipated and the actual shifts within the industry amidst the pandemic. Adopting a qualitative research methodology, this investigation utilized …

Bridging The Digital Skills Gap: A Comparative Study Of Employability Readiness Among Tourism Students And Professionals In Malaysia, Asif Khurshid Mian, Fraz Arshed Butt, Omar Sajid

Journal of Global Hospitality and Tourism

The increasing digitalisation of the tourism industry has introduced new expectations for workforce competencies, particularly in developing economies like Malaysia. The present study investigates how three core digital competencies, i.e. digital literacy, platform/tool awareness, and technology readiness, influence employability readiness among two key groups including final-year tourism students and in-service professionals. Drawing on Human Capital Theory and the Technology Readiness Index, the research applies Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine 350 responses collected through purposive sampling. Results confirm that all three competencies positively influence employability readiness, with platform/tool awareness exerting the strongest effect. Multi-group analysis reveals that …

Mentoring In The Age Of Uncertainty: Why Gen Z, Millennials, And Gen X Need Feedback More Than Ever, Abrar Ahmad Khan

Journal of Global Hospitality and Tourism

Uncertainty now defines professional and personal life, particularly for Gen Z, Millennials, and Gen X. Despite being highly educated and digitally connected, these generations face growing decision paralysis, burnout, and confidence gaps when navigating careers. HSBC’s Seizing Uncertainty (2024) reports that over half of younger professionals regret missed opportunities, while Gen X struggles to adapt to new realities and lead younger teams. Traditional feedback models—hierarchical, infrequent, and retrospective—no longer meet the demands of today’s fast-changing workplace. This article argues that mentoring, anchored in real-time and emotionally intelligent feedback, is not a “soft skill” but a leadership necessity. Especially in hospitality …

Western Australian Regional Development Trust Annual Report 2024-25, Department Of Primary Industries And Regional Development, Western Australia

Western Australian Regional Development Trust Annual Reports

The Trust is an independent statutory advisory body to the Minister for Regional Development, established under the Royalties for Regions Act 2009 (Act).

The functions of the Trust are to provide advice and make recommendations to the minister:

• for the purposes of sections 5(2) and 9(1) of the Act; and
• on any other matter relating to the operation of the Fund that is referred to it by the minister.

In addition to its monitoring and advisory role, the Trust also works to engage and enhance relationships with key regional stakeholders and influencers to promote greater collaboration and innovation in the …

Applying The Synergy Of Experience Accounting And Service Dominant Logic To Rank Customer Experiences In The Mainstream Cruising, Ganna Demydyuk, Mats Carlbäck

Journal of Global Hospitality and Tourism

This study analyzes how service-related experiences influence customer satisfaction and perceived value for money in the cruise industry. By integrating Service-Dominant Logic (S-D-L) and Experience Accounting (EA), it aims to support the development of customer-centric performance systems for managerial decision making in the all-inclusive hospitality sector. This is the first empirical study to merge data from three perspectives in service-for-service exchanges: customer review ratings from online platforms, ship-level operational characteristics, and financial metrics from corporate reports. This integrated approach allows for a holistic evaluation of the service ecosystem and cocreation of value onboard cruise ships. A quantitative analysis was conducted …

The Double-Edged Role Of Cognitive Reappraisal: A Moderated Mediation Model Of Manager Support And Emotional Exhaustion Among Hotel Supervisors, Han Chen, Yvette Green

Journal of Global Hospitality and Tourism

Applying the Conservation of Resources Theory and the Affective Event Theory, this study explores the interplay between perceived manager support (PMS), negative emotions, and emotional exhaustion among hotel supervisors. The study also examines the moderating role of cognitive reappraisal strategy on the above relationships. Data were collected from a sample of U.S. hotel supervisors. Results showed that negative emotions play a mediating role in the relationship between PMS and supervisors’ emotional exhaustion. Cognitive reappraisal amplified the negative effect of PMS on negative emotions, the positive relationship between negative emotions and emotional exhaustion, and the indirect effect of PMS on emotional …

Customer Food Intake: An Empirical Analysis Of Gender, Restaurant Use And Attitude Toward Fast Food Among Adolescents And Young Adults, In Nairobi, Kenya, Gerishom G. Madivoli, Rosemarie Ayuma Khayiya, Beatrice Kamau

Journal of Global Hospitality and Tourism

Fast food is the fastest- growing food category worldwide, providing young people and adolescents with a quick, cost- effective, and easily accessible alternative to home- cooked meals. There has been considerably less research into how gender, restaurant usage, and attitudes influence patterns of fast- food consumption. Moreover, the growth of the fast- food industry in every nation creates a significant environmental impetus for increasing fast food consumption and promoting unhealthy eating behaviours. If this issue is not addressed, the prevalence of lifestyle diseases such as obesity, along with the costs of managing these conditions, will escalate, particularly in Kenya. This …