Business Commons^™

Accounting For The Vernacular, Anita Hunter

Woman C.P.A.

No abstract provided.

Management Services, Vol. 4, No. 6, November-December 1967 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.

What Hospitality And Tourism Higher Educators Learned From Covid-19: A Case Of Turkiye, Ayse Collins, Ayse S. Dulger, Muharrem Tuna, Muzaffer Uysal

Journal of Global Education and Research

Among all the sectors, the hospitality and tourism sector has been detrimentally affected by the impact of the COVID-19 pandemic. This research aimed to determine how changes have been experienced specifically in the Turkish tourism higher education and tourism sector. Twenty-seven academics from the hospitality and tourism education departments were interviewed. Most agreed that restrictions have limited student access to hands-on practical courses and internships, which are crucial to developing necessary competencies. Moreover, the results showed the curriculum does not always meet the needs of the hospitality industry for a trained and skilled workforce. The challenge is to decide what …

Financial Characteristics Of Mobile Banking And Payment Users In The United States, Jordan Mitchell, Xiao Li, Doug Steel, Phillip Decker

Journal of Global Business Insights

This study aims to examine the personal finance characteristics of mobile banking and mobile payment users in the United States. To achieve this goal, we used the 2018 National Financial Capability Study, which surveyed over 27,000 American adults regarding their personal financial standing and behaviors. By using ordinary least squares models, our results indicated that the use of mobile banking and mobile payment technology was associated with lower age, Non-White Ethnicity, higher income, higher debt load, debt types (auto, student, credit card, and predatory), and spending more than one’s income. These results reveal that the higher one’s income, financial liabilities, …

Covid-19 And Its Impact On Multinational Enterprises: A Modified Value At Risk Approach, Kashi Khazeh, Leonard Arvi, Robert C. Winder

Journal of Global Business Insights

Multinational enterprises (MNEs) operating across different currencies are exposed to exchange rate risk. They may utilize a variety of tools to mitigate that risk. While there are different types of exchange rate risk, this study focuses specifically on the ongoing exposure of cash flow transactions denominated in the currencies of seven different developed countries. Since other types of risk (i.e., economic and translation) are evaluated based on yearly results, they are not considered in this study. The modified value-at-risk (MVaR) model is employed to estimate the maximum one-period losses during the eighteen months before the onset of the COVID-19 pandemic …

New Dentists’ Most-Asked Legal Questions, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This feature addresses new dentists' most frequently asked legal questions, offering concise answers to guide them. Topics include licensing requirements, dental record maintenance, accommodations for hearing-impaired and non-English proficient patients, the enforceability of covenants not to compete, the necessity of written employment agreements, responding to bad dental work, reporting suspected abuse, prescribing drugs to friends and family, contract terms with dental plans, and handling suspected employee theft. The article emphasizes the importance of understanding legal aspects to navigate a dental career successfully.

Dentistry And The Law: Requiring Proof Of Adoption/Retaining Orthodontic Models, Daniel Schulte Jd

The Journal of the Michigan Dental Association

In this Dentistry and the Law column, a dentist seeks guidance on handling a situation where racial differences between a child and an accompanying adult raised concerns during an examination, leading the dentist to request proof of adoption. The response clarifies that asking for proof of adoption is not illegal, citing relevant Michigan adoption statutes. The column advises adopting an office policy, emphasizing human trafficking training. Additionally, a dentist inquires about retaining orthodontic models and X-ray films. The answer recommends assuming orthodontic models are part of dental records, subject to a 10-year retention period. Patients can be given their models, …

Staff Matters: Holiday Celebrations That Engage And Appreciate Employees, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This Staff Matters column addresses a dentist's concerns about organizing inclusive end-of-year holiday celebrations for the staff. The response emphasizes the importance of recognizing diverse religious practices and fostering camaraderie. Suggestions include a themed recipe exchange, outdoor activities, community service, or involving staff in event planning. Emphasizing the need for initial guidance to align with goals, the column encourages inclusive celebrations that contribute to staff satisfaction, retention, and a positive workplace atmosphere.

December 2023

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

In this issue, the reader will find the following:

• A cover story on “New Dentists’ Most Asked Legal Questions”
• A case report on “Endodontic Therapy, Crown Amputation, and Soft Tissue Advancement to Treat a Hopeless Tooth”
• A feature “Be a Leader in Your Practice: What’s Your Style?”
• 2023 Author/Title Index to the Journal of the Michigan Dental Association
• News you need, a Guest Editorial and regular …

Endodontic Therapy, Crown Amputation, And Soft Tissue Advancement To Treat A Hopeless Tooth, Timothy Daws Dds, Thomas Bolten Dds, Md

The Journal of the Michigan Dental Association

Managing patients with a history of intravenous bisphosphonates and antiresorptive medications poses challenges in clinical decision-making. Extractions are generally discouraged in these patients due to the risk of medication-related osteonecrosis of the jaw (MRONJ). This case study presents an 89-year-old female with metastatic breast cancer on Xgeva, facing a non-restorable tooth (#30). A collaborative approach involving the general dentist, endodontist, and oral surgeon employed endodontic therapy, crown amputation, and soft tissue advancement, avoiding extraction. The technique, akin to coronectomy, mitigates MRONJ risk by preserving bone integrity. Follow-up assessments indicate successful treatment without complications, highlighting the efficacy of this approach in …

Mda Workforce Survey Results Are In: Answers And Opportunities, Eric Knudsen Dds

The Journal of the Michigan Dental Association

This President's Message addresses critical workforce challenges in dentistry based on the Michigan Dental Association's (MDA) recent workforce survey. The survey identifies significant issues such as the shortage of dental professionals, wage stagnation, and the impact of retirement trends on the dental labor market. Findings indicate a need for immediate solutions, leading the MDA to develop initiatives targeting the return of registered dental assistants (RDAs) and registered dental hygienists (RDHs) to the workforce. The survey results emphasize the importance of competitive wages and desirable benefits to attract and retain dental staff. The MDA plans targeted advertising and free job postings …

Be A Leader In Your Practice: What’S Your Style?, William Chase Dds, Maom

The Journal of the Michigan Dental Association

In this Leadership Development feature, the author draws from a wealth of leadership experience in Rotary to explore the importance of leadership in dentistry. Emphasizing the need for self-evaluation through emotional intelligence, the article delves into five key aspects: self-awareness, self-regulation, motivation, empathy, and social skills. The author introduces three leadership styles — Transformational Leadership, Situational Leadership, and Servant Leadership — highlighting their characteristics and benefits. Encouraging readers to adopt diverse leadership styles, the piece underlines the significance of effective leadership in dental practice, community engagement, and organized dentistry.

Preparing Uk Students For The Workplace: The Acceptability Of A Gamified Cybersecurity Training, Oliver J. Mason, Siobhan Collman, Stella Kazamia, Ioana Boureanu

Journal of Cybersecurity Education, Research and Practice

This pilot study aims to assess the acceptability of Open University’s training platform called Gamified Intelligent Cyber Aptitude and Skills Training course (GICAST), as a means of improving cybersecurity knowledge, attitudes, and behaviours in undergraduate students using both quantitative and qualitative methods. A mixed-methods, pre-post experimental design was employed. 43 self-selected participants were recruited via an online register and posters at the university (excluding IT related courses). Participants completed the Human Aspects of Information Security Questionnaire (HAIS-Q) and Fear of Missing Out (FoMO) Scale. They then completed all games and quizzes in the GICAST course before repeating the HAIS-Q and …

Billion Dollar Whale, David Mcclough

The Journal of Economics and Politics

No abstract provided.

Book Review The Hundred-Year Marathon, Greg Arburn

The Journal of Economics and Politics

No abstract provided.

Strategic Fit And Its Impact On Business Continuity Management: The Mediating Role Of Strategic Agility In Jordanian Commercial Banks, Shereen Al-Nimri, Khaled Al-Shawabkeh

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the impact of f strategic fit on business continuity management in Jordanian commercial banks with the mediating role of strategic agility, the study used sampling strategy by selecting an appropriate sample from the study population; the descriptive analytical approach was used, through the development of (a questionnaire) as a main tool for data collection. This study was applied to a sample of (254) managers, and multiple regression analysis and simple regression analysis were adopted.

The study results indicated that there is a statistically significant impact of strategic fit with its dimensions in business continuity management …

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 2 [2023], (Issue 2)., Ricardo Morales-Carbajal, Cristo Leon, Sarah Lynne Bowman, Ligia-Estefania Estefania Canul-Noh, Vania C. Tovilla, Laura I. Quiroz, Elektra Diakolambrianou

Journal of Roleplaying Studies and STEAM

Editorial

Sangre, sudor, lágrimas y burocracia

Estamos muy contentos con la edición de este tercer número del Journal of Roleplaying Studies and STEAM, en primer lugar porque ¡ya contamos con ISSN!, suena a un logro menor pero debemos considerar los vericuetos burocráticos por los que hemos pasado semana tras semana para lograrlo. En segundo lugar, ¡por fin tenemos un artículo en inglés!, lo cual es motivo de celebración porque además es para nosotros un honor que sea de Elektra Diakolambrianou y Sarah Lynne Bowman, quienes en una gran muestra de confianza enviaron para dictamen su artículo denominado Dual Consciousness: What …

De Las 7 Bolas De Dragón A Los 7 Reinos De Poniente: Viajando Por La Ficción Para Transformar La Realidad, Vania C. Tovilla

Journal of Roleplaying Studies and STEAM

resumen

El libro es una muestra de la experiencia y dedicación que tiene Issac Pérez López, quien con más de veinte años de práctica en la creación de entornos lúdicos nos sumerge en una suerte de juego donde al leer sus páginas a través de un lenguaje coloquial y cercano. . a la realidad de los docentes del “Cole” nos ejemplifica y ayuda a comprender un poco más los conceptos y pasos que involucran el término “gamificación”.

Podría ser considerado un libro de autoayuda potenciado (en el buen sentido) para los docentes que se están integrando al mundo de los …

Editorial - Sangre, Sudor, Lágrimas Y Burocracia, Mauricio Rangel

Journal of Roleplaying Studies and STEAM

Estamos muy contentos con la edición de este tercer número del Journal of Roleplaying Studies and STEAM, en primer lugar porque ¡ya contamos con ISSN!, suena a un logro menor pero debemos considerar los vericuetos burocráticos por los que hemos pasado semana tras semana para lograrlo.

Aprendizaje Situado En Mundos Virtuales, Una Experiencia De Participación A Través De Juegos De Rol., Vania C. Tovilla Mgtr.

Journal of Roleplaying Studies and STEAM

En tiempos actuales el uso de las tecnologías y la comunicación masiva se hace cada vez más frecuente, ya sea por medio de Internet, los teléfonos inteligentes y otros instrumentos que quizás resignifican el modo en el que los jóvenes en la actualidad conciben términos como virtualidad, aprendiendo y sobre toda la realidad, relacionándose con otros alrededor de todo el mundo. Es quizás por este auge de tecnologías que surgió en el año 2003, la herramienta virtual Second Life ; concebida como un mundo complejo y completamente virtual que permite a los usuarios aprender y vivir en otra realidad como …

Unethical Marketing And Advertising To Children: Need For Regulation, Dr Sheetal Kapoor, Vikas Trivedi

International Journal on Consumer Law and Practice

The International Organization for Standardization (ISO) lays emphasis to regulate advertising targeted at children globally as kids are inexperienced and vulnerable to adverse impact of promotions by marketers and such regulations are trailing behind.1 Ensuring a robust regulatory mechanism and its effective enforcement remains the biggest challenge globally. The present paper studies the rationale of advertisements targeting children, assesses the impact of contemporary media advertisements on children and appraises the existing regulatory landscape of children targeted advertisements in India. It pushes for the need for stronger regulatory framework in the emerging markets.

The Technology, Organization, And Environment Framework For Social Media Analytics In Government: The Cases Of South Africa And Germany, Brenda M. Scholtz, Khulekani Yakobi

The African Journal of Information Systems

This paper investigates factors influencing the adoption of social media analytics (SMA) for citizen relationship management (CzRM). Three real-world cases of government departments, two in South Africa and one in Germany, were investigated, and focus group discussions were conducted. The technological, organizational, and environmental (TOE) theory and qualitative content analysis guided the data analysis. The findings revealed that in all cases, staff usually conducted a manual analysis of social media and SMA had not been implemented sufficiently to realize its full potential. Insights were obtained from TOE and factors were identified that should be considered for improving the planning of …

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

Policy Research On Allocation Of Science And Technology Funds For State Key Laboratory After Reorganization, Bo Zhang, Xue Wang, Congli Sun

Bulletin of Chinese Academy of Sciences (Chinese Version)

The state key laboratory is an important component of the national strategic scientific and technological strength. The CPC Central Committee made a major decision to reorganize the state key laboratory system, proposed to increase investment in the reorganized state key laboratory, and to reform support policies. Aiming to achieve sci-tech self-reliance and self-strengthening at higher levels, studying the funds allocation of state key laboratory in the new era has important practical and far-reaching significance. In the previous practice, China’s allocation of funds for state key laboratory has 4 problems, such as weak correlation between fund allocation and the mission orientation …

Reflections On Empowering China’S Digital Economy To Enhance International Competitiveness Through Tax System Reform, Yang Xue, Lina Hu

Bulletin of Chinese Academy of Sciences (Chinese Version)

At present, promoting the continuous improvement of the international competitiveness of the digital economy has become a new track for countries to compete. The study stands that the tax reform in the digital economy era is based on the accelerated evolution from the industrial economy to the digital economy, the wider application scenarios of digital technology, and the continuous improvement of the breadth and depth of digital infrastructure coverage. This study analyzes the problems arising from the development of the digital economy at this stage, such as the decline in the regulatory role of traditional tax functions, the loss of …

Integrity, Confidentiality, And Equity: Using Inquiry-Based Labs To Help Students Understand Ai And Cybersecurity, Richard C. Alexander, Liran Ma, Ze-Li Dou, Zhipeng Cai, Yan Huang

Journal of Cybersecurity Education, Research and Practice

Recent advances in Artificial Intelligence (AI) have brought society closer to the long-held dream of creating machines to help with both common and complex tasks and functions. From recommending movies to detecting disease in its earliest stages, AI has become an aspect of daily life many people accept without scrutiny. Despite its functionality and promise, AI has inherent security risks that users should understand and programmers must be trained to address. The ICE (integrity, confidentiality, and equity) cybersecurity labs developed by a team of cybersecurity researchers addresses these vulnerabilities to AI models through a series of hands-on, inquiry-based labs. Through …

Analysis Of Us Airline Stocks Performance Using Latent Dirichlet Allocation (Lda), Amina Issoufou Anaroua

Beyond: Undergraduate Research Journal

Various events, such as changes in the interest rate or the hijacking of a commercial aircraft, can lead to significant shifts in airline stock performance. This study aimed to measure the impact of aviation-related news announcements on the stock performance of US airlines, focusing on different topics. The dataset included aviation news covering airlines, airports, regulations, safety, accidents, manufacturers, MRO, incidents, aviation training, general aviation, and others obtained from Aviation Voice. To uncover patterns that could explain the movements of US airline stocks, a natural language processing technique called Latent Dirichlet Allocation (LDA) was employed. The process involved text mining …

The Curious Case Of Conference Realignment: A Call To Action For Research, Cody T. Havard, Timothy D. Ryan, Michael Hutchinson, Rhema D. Fuller

Findings in Sport, Hospitality, Entertainment, and Event Management

This topical essay addresses the need for increased research related to the 2022-2023 iteration of conference realignment in college athletics. Namely, the essay provides a brief background on the massive shifts in major conferences beginning in the 2024-2025 school year. It suggests possible areas of inquiry for interested researchers that would provide benefit to academics, practitioners, and stakeholders of college athletics.

Manipulation In The Agricultural Commodities Futures Market: Application Of Benford's Law, Frank Tenkorang, Greg Nies

Mountain Plains Journal of Business and Technology

This paper proposes that Benford’s Law is an effective tool for determining futures market irregularities and therefore should be adopted and used in efforts to detect and prevent manipulation in the agriculture commodities futures market. Market manipulation, while hard to define and even harder to detect and prevent, has long been a concern for traders and regulators alike. Market power manipulation – the intentional use of monopolistic power to cause market prices to diverge from their competitive level – harms the market by eroding its efficiency and impairing market integrity thereby driving away potential traders and ultimately undermining financial markets, …

An Exploration Of The Correlation Between Students’ Political Orientation And Sport Fandom, Rick Grieve, Jairus Davenport

Findings in Sport, Hospitality, Entertainment, and Event Management

As of late, researchers in the field of sport psychology have made efforts to deepen our overall understanding of sport fandom and what it entails. As a result, there has been a great deal of research conducted that relates directly to the examination of sports watching behaviors, fans’ motivations behind their consumption of particular sports leagues, and team identification, but, at present, there has been minimal research conducted that has examined whether there is a correlation between one’s sport fandom and political orientation. As such, the current study sought to explore the possibility of there being a relationship between college …