Business Commons^™

Contemporary Use Of Innovation In The Context Of Tsl Business Management, Krzysztof Jurek

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose:

The purpose of this article is to present the impact of innovations on the operation of companies engaged in providing transportation services in the transport, forwarding and logistics (TSL) industry.

Methodology: The above topic was developed using the available literature on the subject, by both Polish and foreign authors. A synthetic review of the above materials and an analysis of their content was carried out. On this basis, key conclusions were drawn, which made it possible to build a coherent and comprehensive argument. The work also takes into account current trends and developments in the field under …

Deliberately Queer Journal Editors' Note For Volume One, Sean Te Maulding, Mel Monier

Deliberately Queer Journal

No abstract provided.

Resilience: Panacea, Trend, Or Deception? The Significance And Application Of The Concept In Organizational Management, Aleksandra Spik

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Objective: The primary aim of this article is to analyse the significance and application of the concept of resilience within management sciences, to identify factors contributing to high organizational resilience, and to examine a case study of the Aksam company. Additionally, anathe article seeks to highlight the limitations of the conceptual construct of resilience and the negative aspects associated with the phenomenon of resilience.

Methodology: A systematic review method was employed to analyse selected articles, alongside a case study analysis and a descriptive method, which facilitated the presentation of the origins and development of the concept of resilience. …

The Failure Of Change Management Projects In Strategy Implementation, Brandon S. Cupp

Doctoral Dissertations and Projects

Change management is critical to strategy implementation, yet organizations frequently struggle to integrate change initiatives, leading to high failure rates. This study explores the systemic challenges associated with change management projects within strategy implementation programs, identifying key factors contributing to success or failure. The research, using a flexible qualitative case study, examines the perspectives of executives, middle managers, and front-line employees in a U.S.-based public safety apparel company. Findings reveal that ineffective communication, insufficient training and support, lack of leadership accountability, employee resistance, generational and cultural differences, and misalignment between strategic vision and operational execution significantly contribute to change management …

Big Techs. The Dilemmas Of Regulation And Competition In Ai Research And Development, Włodzimierz Szpringer

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Objective: The article aims to examine the market power relations in artificial intelligence (AI) research and development, particularly the impact of AI basic models on the market power of big techs and platformization in the digital economy, regulation and competition.

Methodology: The research methods used are interdisciplinary literature studies (economics, law, management), regulation and case law, economic analysis of the law and regulatory impact assessment.

Results: Bigtechs use their collective monopoly on computing power, data, technical knowledge and infrastructure to gain an advantage in the R&D of basic AI models. Smaller companies, which do not have access …

Attitudes Towards Family Business – Personality Of A Ceo In A Family Business, Justyna Domanowska

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The purpose of this article is to analyse the attitude of students towards family business.

Design/methodology/approach: The study was based on a prepared questionnaire and literature research.

Results: The survey showed that most students are not interested in continuing their parents’ family business. Half of them hail from families where family entrepreneurship exists.

Research limitations/implications: The study had its limitations. It was conducted at only one university faculty, which does not allow for far-reaching generalizations. It would be interesting to repeat the research on the same group after two years, i.e. during the third year of …

Quantum Management: A Revolution In The Future Of Management Science And Business Practice, Bartosz Niedzielski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The article aims to propose a nominal definition of quantum management and analyze the differences between the classical and quantum paradigms of management, with particular emphasis on their impact on organizational structure and decision-making processes.

Methodology: The article is based on a synthetic literature review concerning the application of quantum theory in management sciences, including publications from bibliometric databases such as Scopus, Web of Science, and Elsevier. The review focuses on the theoretical and practical differences between the classical and quantum approaches to management. Additionally, a comparative method is used to identify key differences between these two …

Risk-Sensitive Markov-Perfect Equilibrium, Matthew J. Sobel

Faculty Scholarship

We investigate the existence and structure of Markov-perfect equilibria of discrete-time dynamic games in which players are risk averse and have time preferences consistent with discounting. We establish the existence of a Markov-perfect equilibrium when each player strives to maximize the expected exponential utility of the present value of the time stream of rewards. Also, we give sufficient conditions for a Markov-perfect equilibrium to be myopic, namely to be a sequence of Nash equilibria of static games. The myopia results are applied to a dynamic oligopoly model in which firms choose prices and production quantities, encounter stochastic demand and hold …

Sustainable Tourism Behaviour Through Walking Tour: A Qualitative Study To Walking Tour Participants In Jakarta, Melisa Bunga Altamira, Khairunnisa Devani Aqtus Permana Putri

Journal of Indonesian Tourism and Policy Studies

As urban tourism continues to rise, walking tours have emerged as a low-impact, environmentally friendly, and culturally immersive form of tourism. This study explores the relationship between walking tours and the development of sustainable tourism behaviour among participants in Jakarta, Indonesia. Using a qualitative research approach, this study elaborates the motivations, perceptions, and behavioural changes of individuals who have participated in walking tours across Jakarta’s historical and cultural sites. Data were collected through in-depth interviews and participant observations, focusing on themes such as environmental awareness, appreciation of local culture, and reduced dependency on motorized transport. The findings suggest that walking …

Customer Lifetime Value: Dimensionalities And Conceptual Connections, Sharmistha Bhattacharyya, Mrinmoy Kumar Sarma

Markets, Globalization & Development Review

Customer Lifetime Value (CLV) has a strong relationship to customer satisfaction and firm profitability . This review indicates that once such a relationship is developed and cemented, multiple benefits accrue to the brand and the firm. The review lays the groundwork for further studies of CLV, especially in the emerging economies.

Global Trends In Youth Employment: Key Statistics And Cultural Commentary, Anatolii Mazaraki, Tetiana Melnyk, Oksana Losheniuk

Markets, Globalization & Development Review

The issue of youth employment receives constant attention of global organizations, governments, and researchers. Young people have the potential to positively reshape the national and global economies. Furthermore, the youth also constantly reshape the social, cultural, technological, and political environments. Global unemployment rate among youth, however, is three times higher than among older workers. In 2023, one in five young people did not work, study, or acquire professional skills. The negative factors of the Ukrainian youth labor market have been significantly exacerbated by the war, which has caused an economic crisis in the country, a huge migration of young people, …

New Institutional Economics : A Few Extensions, Murali Patibandla

Markets, Globalization & Development Review

This article traces out the development of the New Institutional Economics (NIE). It delineates the literature into two interrelated themes of institutional environment and institutions of governance. The rules of the game of institutional environment determine governance choices. Inefficient institutional environment results in inefficient governance mechanisms which causes misutilization of scarce resources. Institutional environment evolves over time. This article demonstrates the evolution of institutions in response to shocks with analysis of historical examples. The prevailing literature over glorifies the colonial rule of the West for the emergence of capitalist institutions. It fails to explain success stories of Japan, Mainland China …

Institutions: Facilitators Or Detractors Of Development?, Nikhilesh Dholakia, Deniz Atik, Zeynep Ozdamar Ertekin, Delphine Godefroit-Winkel

Markets, Globalization & Development Review

No abstract provided.

Exploring The Potential Of Large Language Models (Llms) To Simulate Social Group Dynamics: A Case Study Using The Board Game "Secret Hitler", Kaj Hansteen Izora, Christof Teuscher

Northeast Journal of Complex Systems (NEJCS)

This study explores the capacity of large language model-powered agents to simulate human-like behavior in multi-agent social systems. Using Secret Hitler — a hidden-role board game centered on trust, deception, and strategic communication — we evaluate how LLM agents navigate dynamic group interactions. Our findings show that agents exhibit human-like behaviors, including strategic temporal adaptation, contextual reasoning, and complex social cognition such as theory of mind and implicit coordination. Notably, 85% of agent decisions factored in at least two other players’ mental states, highlighting their capacity for multi-agent mental state inference. However, they struggled with key aspects of human gameplay, …

Hegemonic Entrepreneurial Masculinities In Patriarchal Contexts: Exploring Men's Entrepreneurship In War-Torn Territories, Doaa Althalathini, Theodore A. Khoury, Nick Rumens

Business Faculty Publications and Presentations

This article examines how the war-torn context in Iraq has affected men’s entrepreneurship and entrepreneurial masculinities. Drawing on the entrepreneurship masculinities literature, Connell’s notion of hegemonic masculinity and in-depth interviews with 21 Iraqi men entrepreneurs, this article demonstrates the complex interplay between entrepreneurship, masculinity and patriarchal dynamics in the context of wars and economic instability in Iraq. Study findings show how Iraqi men often turn to entrepreneurship out of necessity to meet patriarchal expectations of them as primary providers for their families. We contribute to the literature on entrepreneurship, men and masculinities by demonstrating how entrepreneurship not only serves as …

University As A Platform: Systems And Platform Thinking For Business Model Innovation And Ai Transformation In Higher Education, Evangelos Katsamakas, Oleg V. Pavlov

Northeast Journal of Complex Systems (NEJCS)

Higher education institutions (HEIs), such as colleges and universities, face many challenges and competitive pressures and must innovate. How can ideas from complexity and a systems approach help a HEI understand how it creates value and potentially drive business model innovation? This article provides a university-as-a-platform (UaaP) framework that integrates platform thinking and systems thinking to help HEIs think about value creation, innovation, and the design of new business models. Platform thinking is used to provide a platform conceptualization of the university and define the framework's main elements. A HEI creates value by facilitating the participation and value-creating interactions of …

The Tax Adviser, Volume 13, Number 1, January 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended December 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended December 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Tax Division Urges Repeal Of Generation-Skipping Transfer Tax, Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Coping With The Sec. 956 Investment In U.S. Property Rules, Sandra S. Kramer

Tax Adviser

No abstract provided.

Estate Planning: Tax Planning For Income In Respect Of A Decedent, Ted D. Englebrecht, August Helmbright

Tax Adviser

No abstract provided.

Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber

Tax Adviser

No abstract provided.

Accounting For Heritage Assets In Government Finance Statistics Manual (Gfsm), Alaa Ababneh, Ahmad Ababne

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The preservation and management of heritage assets is critical for preserving a country's cultural identity and promoting tourism. However, guidance on how to account for heritage assets in government financial statements is lacking. In response to this need, the United Nations Statistical Commission has developed the Government Finance Statistics Manual (GFSM) to provide guidelines on the accounting treatment of heritage assets. This paper set the GFSM’s guidelines for accounting for heritage assets and provided a critical analysis of their applicability and effectiveness, as well as highlighting the challenges and limitations of heritage asset accounting. The methodology involved a literature review …

2025-06-23 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on June 23, 2025, regarding upcoming events on campus, the Board of Regents meeting held on June 20th, and changes to the University Non-discrimination Statement.

Harnessing Generative Ai And Large Language Models For Revolutionizing Cybersecurity In The Internet Of Things: Ethical And Privacy Implications, Harsha Sammangi, Aditya Jagatha, Jun Liu

Research & Publications

Generative artificial intelligence (AI) and large language models (LLMs) have in- troduced transformative capabilities in cybersecurity, particularly in securing Internet of Things (IoT) environments. These technologies can synthesize vast datasets, support real-time anomaly detection, and generate predictive insights through simple prompts. However, their deployment also presents ethical and privacy-related concerns, including algorithmic bias, data leakage, and misuse for malicious content creation. This paper conducts a systematic literature review to evaluate how LLMs and generative AI contribute to IoT cybersecurity. We propose an ethical AI-IoT security framework, examine key challenges, and offer recommendations for integrating responsible AI governance. We aim to …

Using Augmented Reality To Improve Tourism Marketing Effectiveness, Wael Kortam Prof., Alaa Aggag

Business Administration

This study investigates the impact of web-based augmented reality (Web AR) on destina-

tion visit intention through the lens of a stimulus–organism–response (SOR) framework, a

technology acceptance model (TAM) and flow theory into an integrated theoretical frame-

work. This study aims to address gaps in the literature by providing insights about the

relevance of augmented reality to tourism marketing effectiveness. Structural equation

modeling was used to test this conceptual framework using AMOS23 on quantitative

data collected from questionnaires distributed locally and internationally and applied to

384 participants after going through a Web AR destination experience. The findings con-

firmed that …