Business Commons^™

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

German Corporate Tax Reform And Its Effects On U.S. Investment, Robert Gonnella, Claus Gartner, Robert T. Cole

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

’76 Act Provisions Affecting Nonresident Aliens, Herbert H. Alpert, Fred Feingold

Tax Adviser

No abstract provided.

Problematic Smartphone Use Experiences Of Students, Gbolahan Olasina

The African Journal of Information Systems

Smartphones extend people's opportunities by improving their daily living and well-being. Hence, given the tool’s features and affordances that promote human development, smartphones facilitate the achievement of the individual liberties and freedoms of ordinary people. However, there are serious concerns about the emotional, social and cultural factors underlying smartphone usage patterns and their association with problematic use and depressive behaviors. Therefore, the overriding goal of the research reported on in this paper was to investigate how smartphone use influences individuals’ emotional wellness, interpersonal relationships and sociocultural contexts. Existing academic literature indicated that there was a need to investigate the intricate …

Sustainable Practices In The Restaurant Industry: Review 2020-2025, Joel Reynolds

ICHRIE Research Reports

This review examines sustainability practices in the restaurant industry from 2020-2025, analyzing environmental, social, economic, and technological dimensions. Using a rigorous methodology including comprehensive database searches and thematic synthesis, we identified significant fragmentation across research streams and persistent gaps between theoretical frameworks and practical implementation. Our analysis reveals how contextual factors—including geographical location and restaurant segment—significantly influence sustainability approaches, challenging universal prescriptions. The review highlights critical methodological limitations in current research, particularly regarding measurement approaches, system boundaries, and ethical considerations of technological innovations. These findings provide a foundation for developing more integrated, context-sensitive sustainability frameworks for both researchers and practitioners.

Beyond Compliance: Investigating The Motivational Power Of Equality, Diversity And Inclusion (Edi) In European Hospitality, Alessandro Ferrazza Dr

ICHRIE Research Reports

The base concept of this study is to explore the interrelationship between Equality, Diversity and Inclusion (EDI) practices, employee motivation and performance within the European Hospitality Industry. The research aims to identify the barriers and facilitators that shape motivational synergies stimulating performance outcomes, particularly for underrepresented employee groups. The researcher employed a mixed-methods approach underpinned by a pragmatic interpretivist framework. The findings revealed that there is wide use of discriminatory practices, limited career progression and poor work-life balance which act as significant demotivators (Siu et al., 1997). The study also reconceptualises EDI not merely as a compliance requirement, but as …

Are We Truly Diverse: Investigating The Diversity In Hospitality And Tourism Faculty Within The United States, Michael D. Caligiuri, Abigail Foster, Phillip M. Jolly, Miranda Kitterlin

ICHRIE Research Reports

Both practice and research within the hospitality and tourism field have grown increasingly concerned with issues of diversity, equity, and inclusion (DEI). Yet while a significant and growing body of research has looked into the drivers and effects of representation in the workplace, very little has investigated the state of diversity in hospitality and tourism faculties. This is a serious oversight, as faculty diversity has been linked to a number of individual, organizational, and societal benefits. Drawing on an in-depth investigation of the racial/ethnic and gender makeup of 57 hospitality and tourism programs in the United States, our results indicate …

Imus Longganisa: A Cultural Heritage Food In Cavite, Marie A. Aquino, Dyan Loreine V. Lopez, Colleen Daphne U. Villanueva, Jimford U. Tabuyo

ICHRIE Research Reports

This study assessed the cultural heritage significance of Imus Longganisa, a traditional delicacy from Cavite, Philippines. Grounded in the cultural heritage preservation framework, the research examined the aesthetic, social, and historical dimensions of Imus Longganisa as perceived by the Imuseños. Utilized a quantitative evaluative design, the study employed purposive sampling of 291 respondents from Imus City, gathering data through validated online survey questionnaires using a 4-point likert scale. Analytical methods, including descriptive statistics and ANOVA, identified significant variations in perceptions based on demographics such as age, frequency of consumption, and budget. Findings revealed that respondents appreciated the aesthetic appeal of …

The Effect Of Customer Perception Of Service Failure And Recovery On Relationship Dissolution Behavior: Evidence In Airline Services, Jihyo Moon, Sang-Lin Han, Jong Won Lee

Asia Marketing Journal

Many previous studies have been conducted on service failure and recovery, but the existing preceding studies are mainly focused on positive behavioral intentions such as loyalty, word of mouth intention and recommendation intention. Therefore, there is relatively little interest in customers’ negative behavioral intentions.

In today’s society where SNS is very developed, customers’ complaints or retaliatory actions can be spread to other customers without time and space limitations, which can have a great negative impact on the company’s image. In this respect, it is a very important task for service companies to examine the impact of service failure and recovery …

The Effect Of National Brand Failure On Micro-National Image And Attitudes Toward Other Brands: The Moderating Role Of Ethnocentrism, Lingge Jia, Seong Do Cho

Asia Marketing Journal

This study examines the effect of failures by prominent Korean brands on Korea’s micro-level national image and other Korean brands among Chinese consumers, focusing on technological capability and design dimensions, and the moderating role of consumer ethnocentrism. Data was collected through surveys that presented scenarios of varying degrees of brand failures and analyzed using AMOS and Hayes Process Macro. Results reveal that typical brand failures negatively affect perceptions of Korea’s micro-national image, particularly in terms of technology capability and design. Additionally, higher levels of ethnocentrism amplify the negative effect of brand failures on the design dimensions of Korea’s image. However, …

Giving Locally Or Globally? How The Destination Of Corporate Charitable Donations Shapes Consumer Brand Preferences, Ohjin Kwon, Young Jee Han, Hakkyun Kim

Asia Marketing Journal

We investigate how the geographic destination of charitable corporate donations influences brand preferences. We predict and find that consumers demonstrate a stronger preference for brands that engage in domestic donations as opposed to those that contribute to foreign causes. Additionally, we find that the preference for domestic donations is more pronounced among consumers exhibiting higher levels of nationalism and lower levels of residential mobility. Our research findings offer managerial implications for tailoring CSR strategies to resonate with specific consumer segments. We provide insights for companies aiming to optimize the impact of their philanthropic endeavors.

Saving Face While Earning Rewards: Reward-Both Referral Programs More Effectively Elicit Referrals For Experiential Purchases Than Reward-Me Programs, Hyunkyu Jang, Raj Raghunathan

Asia Marketing Journal

Companies offer rewards when an existing customer invites a new customer to try their product, but the recipient of the reward varies depending on the type of referral program. In Reward-Me programs, only the recommending customer is rewarded, while in Reward-Both programs, both the recommender and the recipient who acts on the recommendation are rewarded. We examined whether purchase type (material vs. experiential) moderates the impact of a reward program on referral likelihood. The results reveal that purchase type does moderate referral likelihood across the two types of reward programs: for material purchases, referral likelihood does not differ between the …

Hedonic And Utilitarian Products For The 21St Century: Classification Of Modern Product Categories, Jin-A Choi, Sufyan M. Baksh, Hyuk Jun Cheong

Asia Marketing Journal

Consumer purchasing behavior varies according to the type of product being considered. Notably, these behavioral differences become more salient depending on whether a product fulfills a utilitarian function or offers hedonic gratification. The present study aims to develop a novel product classification model that categorizes contemporary goods and services based on the extent to which they possess hedonic or utilitarian value. Methodologically, the study employed a two-stage approach. In the first stage, to identify appropriate products for inclusion in the classification model, the researchers conducted focus group interviews, a comprehensive literature review, and an analysis of major retailers’ websites. In …

Customer Satisfaction And Shareholder Value In The Hospitality And Tourism Industry: The Moderating Role Of A Ceo’S Marketing Experience, Minchung Kim, Yonghee Kim

Asia Marketing Journal

Despite the long history of research examining the effects of firm-level customer satisfaction on shareholder value, the existing findings are mixed for the hospitality and tourism industry where customer satisfaction is particularly important for the success of firms. The inconsistent results require further examination of the shareholder value relevance of customer satisfaction. This study offers a comprehensive understanding of the topic by examining the effects of customer satisfaction not only on equity return but also equity risk, and identifying a key contingency. Using annual American Customer Satisfaction Index (ACSI) for publicly traded “restaurant”, “hotel”, and “airline” firms, this study finds …

Contracting For Consumer Trade Compliance, Christine Abely

Dickinson Law Review (2017-Present)

Export compliance is becoming increasingly important for parties required to abide by U.S. law, including many online sellers of consumer products. These retailers’ contractual terms with their customers set forth a number of provisions governing the relationship between them, including those which deal with arbitration, indemnification, disclaimer of warranties, and other issues. Many such agreements also purport to create obligations on the part of the consumer as to export control and sanctions compliance relative to the products they purchase. These contract provisions attempt to do so, however, in often markedly different ways, and with language that may leave notable gaps …

Governance In The Absence Of Government, Tracy H. Pearl

Dickinson Law Review (2017-Present)

Artificial intelligence (AI) is advancing at an unprecedented pace, with generative systems exerting growing influence over social, economic, and political life. While AI offers opportunities for innovation and efficiency, it also poses risks ranging from misinformation and job displacement to existential threats if highly autonomous systems evade human control. Across industry, government, and civil society, there is broad consensus that AI requires oversight. Yet traditional U.S. regulatory approaches face six significant barriers: (1) technology outpacing legislation, (2) limited AI expertise among policymakers, (3) regulatory capture, (4) political gridlock, (5) outdated governance structures, and (6) the inherent complexity of AI. Combined …

Construction Of China's Online Platform Information Value Evaluation System, Shuyue Fang, Yuan Sun, Yuwei Ye, Liling Xia

Journal of Scientific Information Research

[Purpose/significance] This paper aims to explore the construction of the information value evaluation system of online platforms in China, so as to provide theoretical support and practical guidance for the information management of online platforms.

[Method/process] This paper firstly explores the connotation and dimension of the information value of the online platforms, and uses the analytic hierarchy process to distribute the weight, then,obtains the comprehensive evaluation results of the information value of each online platform through the fuzzy comprehensive evaluation method.

[Result/discussion] Through the comprehensive evaluation of the information interaction platforms, the multilateral trading platforms and the complementary innovation platform, …

Leaders: To Be Or Not To Be?, William Chase Dds, Maom

The Journal of the Michigan Dental Association

A guest editorial by former MDA Journal editor Bill Chase discusses the importance of becoming an effective leader, drawing inspiration from Shakespeare’s Hamlet. Dr. Chase highlights key leadership qualities: positive influence, being a role model, competence, charisma, assertiveness, and conflict resolution skills. Successful leaders are transformational, inspiring others and demonstrating competence and confidence. Importantly, they should handle conflicts by initiating dialogue rather than debate, respecting all followers’ opinions. The former editor believes these traits reflect high Emotional Intelligence (EI), which includes self-awareness, motivation, empathy, and social skills, adding that the Michigan Dental Association (MDA) promotes leadership development through its LEAD …

Staff Matters: Maintaining Empathy And Respect When Performance Issues Occur, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

In her monthly column, human resource expert Jodi Schafer provides guidance on managing employee performance issues and terminations with empathy and respect. She highlights that a practice's reputation is influenced by how it treats people, especially during difficult moments. Strategies include early intervention—documenting specific incidents and giving timely feedback instead of waiting until frustration builds. Leaders should foster open dialogue to offer support, such as training refreshers, before resorting to discipline. Difficult conversations should be held in private with honesty and compassion. If termination is necessary, leaders should "exit with grace," clearly explaining final steps and making a neutral announcement …

Three Cheers For Print!, Jillian Lacross

AADEJ - The Communicator

This guest feature argues that print magazines are a worthwhile and necessary investment for associations, focusing on the three pillars of expectation, engagement, and experience. Print publications establish trust because they imply an inherent vetting process; affluent consumers trust print magazines the most, and print advertisements are significantly more trusted than social media ads. Print provides a respite from digital fatigue, with Worldmetrics finding that readers spend an average of 41 minutes engaging with a printed magazine, far exceeding the 3 to 7 minutes typically spent online. Printed materials enhance retention, recall, and emotional processing, strengthening the association's brand. Ultimately, …

Counterclaim Preclusion: Foreseeability, Finality, And Fairness, Leslie C. Behaunek

Dickinson Law Review (2017-Present)

Foreseeability, finality, and fairness are some of the primary interests to balance when analyzing the appropriate scope of preclusion doctrines. Scholars like Richard Freer, Alan Trammell, Lindsey Simon, and others have recently written about defense preclusion, fictional consent to a court’s jurisdiction, and the scope of claim preclusion. Existing scholarship has long recognized the confusion experienced by courts and litigants in cases involving preclusion doctrines. These recent discussions, however, do not address the continued problem that exists with the current stateby-state patchwork of counterclaim preclusion law. After a court enters judgment against a defendant in the plaintiff’s chosen forum (F1), …

J Mich Dent Assoc October 2025

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+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADACommons. The October 2025 (Volume 107, No. 10) issue of the Journal is published in a digital-only format to provide updates and insights for Michigan's oral health community and MDA members. Print editions will resume in November. The October issue highlights the critical importance of advocacy through the MDA Dental Political Action Committee (PAC) and provides practical, management-focused information …

The New Professional: The Unspoken Costs Of Saying ‘Yes’ To Everything, Amrita Patel Dds

The Journal of the Michigan Dental Association

Dr. Amrita Patel’s regular New Professional column guides new dentists who often feel pressured to say "yes" all the time to build goodwill and prove themselves. It warns that this mindset can lead to burnout, resentment, and loss of personal time. The outdated belief that professionalism requires constant sacrifice is considered harmful. Boundary-setting is shown as a vital skill, not a character flaw, for a sustainable career. The author offers scripts for politely turning down requests when at capacity. By emphasizing well-being and demonstrating healthy boundaries, new dentists gain respect and foster a more sustainable workplace for everyone, reinforcing that …

News You Need: How Many Of These Ada/Mda Practice Resources Are You Using?

The Journal of the Michigan Dental Association

This October, MDA offers updates and resources including support for human resources, ongoing education, and professional tools. Michigan was selected for the Medicaid Oral Health Workforce Implementation Learning Series to enhance access to care. The MDA launched HERM-E, an AI-powered digital assistant providing 24/7 access to resources and quick answers. Supporting chairside advocacy for community water fluoridation, the News reports that a national survey indicates 81% of Americans support or are neutral about water fluoridation. Applications are now open for the 2026 MDA LEAD Program, and nominations are being accepted for MDA awards and leadership positions. The News column further …

Dentistry And The Law: Sponsoring A Foreign National To Work As A Dentist, Kate Mccarroll Jd

The Journal of the Michigan Dental Association

To employ a foreign national as a dentist in the U.S., a valid immigration status that permits employment is necessary, usually requiring employer sponsorship. The H-1B visa is the most common option, and requires the individual to hold a bachelor's degree and a state license for patient care. H-1Bs are limited in number, with far more applicants than available visas, and selections are made through a random electronic lottery every March. Exceptions to the cap exist for foreign nationals changing employers and those sponsored by cap-exempt institutions, such as universities, allowing private practices to “borrow” this status. For Canadian or …

Mda Insurance: Review Your Health Insurance Plan For 2026 Open Enrollment, Craig Start

The Journal of the Michigan Dental Association

MDA Insurance President Craig Start urges members to review their health insurance ahead of the 2026 open enrollment period. Open enrollment is the annual window to change carriers, elect new plans, or add dependents. Dates vary by plan: the MDA Health Plan runs from October 1–November 15, while Medicare Supplements/Advantage/Medigap Plans run from October 15–December 7. Members must assess anticipated health changes, potential costly prescriptions, and financial comfort with higher deductibles versus higher premiums. MDA Insurance assists members in making informed decisions and acts as the member's agent of record to help resolve claims and issues throughout the year.

Examine Supreme Court Decisions That Have Influenced The Gender Salary Gap, Shinhae Hwang

Journal of the Symposium of University Research and Creative Expression

Project Mentor(s): Rodrigo Murataya, PhD

Despite significant advancements in gender equality policies and legal frameworks, women consistently earn less than men across various industries and job positions (Blau & Khan, 2017). As of 2023, median weekly wages of full-time women are 83.6 percent of the median weekly wages of men, an increase of just three percentage points since 2004 (BLS 2024). This stalled convergence in the gender gap in wages has led to a large and vibrant research literature that seeks to understand why change has been so slow (England 2010). This paper explores the impact of legislative acts such …

Global Trends In Ai-Driven Product Development: A Cross-Country Analysis, Shilpa Dhananjayan

Journal of the Symposium of University Research and Creative Expression

Project Mentor(s): Hideki Takei, DBA

Artificial Intelligence (AI) is transforming industries and accelerating global innovation, yet its benefits remain unevenly distributed. A nation’s AI readiness—its capacity to adopt and implement AI technologies—plays a crucial role in economic growth and technological advancement. Key determinants of AI readiness include digital infrastructure, data accessibility, government policies, research and development (R&D) investment, and workforce development. This study examines the relationship between AI readiness, AI adoption, innovation, R&D investment of a nation, Digital Infrastructure Index (DII) and Human Capital Index (HCI) using a Random Forest regression model. Findings reveal a strong correlation between AI adoption …