Business Commons^™

Exploring Gender Differences In Perceptions Of Ai's Impact On Social Media, Samkit Bothra

Florida Atlantic Undergraduate Research Journal

Artificial Intelligence (AI) is increasingly shaping social media through content personalization and moderation, raising questions about its influence on public opinion and trust in digital news. Gender plays a key role in shaping perceptions of AI’s impact, with men and women potentially viewing its applications differently. This study explored gender-based perspectives on AI’s role in social media, focusing on its effects on information credibility and privacy. Data from 155 participants, collected via Amazon Mechanical Turk, were analyzed using IBM’s SPSS. The first hypothesis proposed that women would be more skeptical than men about AI's use in news, citing greater concerns …

A Comprehensive Overview Of The Quantum Approximate Optimization Algorithm, Vincent Stafford

Florida Atlantic Undergraduate Research Journal

As quantum computing research advances, the Quantum Approximate Optimization Algorithm (QAOA) has emerged as a leading approach to harnessing current quantum hardware for solving complex combinatorial optimization problems. This pedagogical, expository paper outlines the mathematical foundations of QAOA, explains its step-by-step implementation from first principles in a manner accessible to advanced undergraduate students and non-specialists, and explores real-world applications such as protein folding and job scheduling. We also examine the algorithm’s performance challenges, including barren plateaus and circuit depth limitations.

Investigating The Factors Impacting Consumer Intentions To Purchase Energy-Efficient Appliances, Yusra Memon, Raheela Haque

Business Review

Energy-efficient appliances protect the environment through reduced energy usage, lowering pollution, and preserving natural resources. Hence, this research is aimed to examine the factors influencing Pakistani consumers' intentions to purchase energy-efficient appliances. This research adopts a quantitative approach and purposive sampling technique, and the data was collected from 350 respondents belonging to major metropolitan cities of Pakistan i.e. Karachi, Hyderabad, Lahore, Islamabad, while SPSS and AMOS were used for data analysis. The study supports a number of important relations suggested by the Value–Belief–Norm (VBN) theory in the framework of buying energy-efficient appliances (EEAs) in Pakistan. Biospheric values (BV) significantly forecast …

What We Know About Accounting Ratios: Methodological Considerations, Wojciech Kuryłek, Oskar Kowalewski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: This paper provides a comprehensive literature review of the methodological aspects of financial ratio analysis, consolidating dispersed knowledge on the computation, statistical properties, and appropriate usage of accounting ratios.

Design/Methodology/Approach: The study adopts a narrative literature review methodology, systematically surveying published research on financial ratio distributions, normality testing, data transformations, outlier handling, the proportionality assumption, dimensionality reduction techniques, compositional data analysis, and recommended ratio sets for corporate financial research.

Findings: Financial ratios predominantly deviate from normal distributions, exhibiting skewness, excess kurtosis, and sensitivity to outliers. Transformation techniques such as logarithmic, square root, and Box‑Cox methods yield mixed results in …

Empowering Women Farmers Through Leadership And Entrepreneurship: A Pathway To Sustainable Development In North‑East Nigeria, Freda Ijanada Fidelis, Faith Debaniyu Ibrahim

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: This study explores the role of leadership engagement, decision‑making autonomy, and access to finance in boosting the empowerment of rural women farmers in conflict‑affected areas of North‑East Nigeria. The objective is to furnish empirical evidence regarding the impact of these elements on women’s socioeconomic empowerment and entrepreneurial achievements, thereby contributing to the discourse on sustainable development.

Design/Methodology/Approach: The study utilises a quantitative research approach employing survey data obtained from 1,146 rural women recipients across three states in North‑East Nigeria. Data were analysed using advanced statistical approaches to test the hypothesised links between leadership engagement, decision‑making autonomy, financial access, and …

Determinan Fungsi Intermediasi Bank Kbmi 4 Di Indonesia, Friestha Sari Putri, Telisa Aulia Falianty

Jurnal Ekonomi dan Pembangunan Indonesia

This study examines the effects of bank-specific characteristics and macroeconomic variables on the intermediation function of KBMI 4 banks in Indonesia during 2014–2023. The variables include NPL, BOPO, CAR, bank size, ROA, GDP, BI Rate, and pandemic and recovery dummies. Secondary data from four KBMI 4 banks were analyzed using a panel-data Fixed Effect Model. The results show that NPL has a negative effect, while BOPO, CAR, ROA, GDP, and BI Rate have significantly positive effects on LDR. Bank size is insignificant. The pandemic and recovery dummies reduce LDR by 10.43 percent and 10.33 percent, respectively.

July 2026 Mda Insurance — Voluntary Benefits Help With Employee Recruitment, Satisfaction, Retention, Craig Start

The Journal of the Michigan Dental Association

Craig Start, president of MDA Insurance, addresses the ongoing dental staffing shortage by advocating for comprehensive employee benefit packages. He explains how offering a mix of employer-paid and voluntary benefits, such as disability, life, and vision insurance, can make a practice a more desirable employer. The article specifically highlights the MDA Health Plan and employee-paid options like critical illness insurance, which help offset financial exposure from high-deductible plans. Start notes that these voluntary benefits are cost-effective for employers and can be administered through pre-tax cafeteria plans to improve employee economic security and retention.

July 2026 From The Editor — 40 Years Of Success And Value To You, Romesh Nalliah

The Journal of the Michigan Dental Association

• Editor-in-Chief Romesh Nalliah uses the historical example of King Hammurabi's loan agreements to illustrate the foundational concept of risk management and insurance. He celebrates the 40th anniversary of the MDA Insurance & Financial Group, highlighting its growth into a full-service agency that addresses the specific needs of dentists. Nalliah emphasizes the "multiplicative effect" of supporting these member-governed services: they offer individual cost savings and generate non-dues revenue that funds broader MDA benefits and reduces dues. He credits the association's volunteer leadership for establishing this successful model of value-driven professional support.

July 2026 Feature Article 1 — The Real Importance Of The Dental Team, William Chase Dds, Maom

The Journal of the Michigan Dental Association

Drawing on over 40 years of experience, Dr. William R. Chase identifies a cohesive dental team as the primary key to practice success. Moving away from the "solo performer" mindset often developed in dental school, the article highlights the necessity of trust and commitment among staff. Chase offers strategic advice for leadership, including sharing a clear practice vision, holding regular meetings, and recognizing staff through bonuses or continuing education opportunities. He underscores that maintaining a strong, appreciated team is vital for practice longevity and providing optimal patient care.

July 2026 Dentistry And The Law — Can Unlicensed People Own A Dental Practice? Who Is Enforcing The Law?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column addresses the complexities of dental practice ownership in Michigan, clarifying that only licensed dentists can legally own a practice through professional corporations or professional limited liability companies. It explains the "Corporate Practice of Medicine Doctrine," which aims to ensure licensed professionals, rather than profit-motivated lay persons, control health service delivery. The article details how management companies often operate legally as landlords or service providers without technically owning the practice itself. Finally, it notes that only the Michigan Department of Licensing and Regulatory Affairs and the attorney general have the authority to enforce these regulations.

July 2026 Cover Story — 40 Years Of Mda Insurance And Mda Services, Reva Darling

The Journal of the Michigan Dental Association

This article celebrates the 40th anniversary of MDA Insurance and MDA Services, the Michigan Dental Association's for-profit subsidiary. It outlines the history of the subsidiary, its evolution from small beginnings to a robust provider of commercial and personal insurance products, and its significant financial impact, returning over $42 million to the MDA since 1994. The piece emphasizes the subsidiary’s "by dentists, for dentists" philosophy, its role in keeping member dues stable through non-dues revenue, and its successful innovation of endorsed programs like Bank of America Practice Solutions and precious metals refining.

Female Directors In Family-Controlled Firms: Does Family Affiliation Influence Performance?, Andrae Jamal I. Tecson, Madeleine B. Estabillo, Angelo A. Unite

DLSU Business & Economics Review

Over the past decade, women’s participation in corporate boards has grown, yet their association with firm performance remains inconclusive, particularly in family-controlled firms where director independence may be constrained. This study decomposes female board representation by family affiliation and examines its association with the firm performance of publicly traded, nonfinancial family-controlled firms in the Philippines from 2003 to 2023. Using the generalized method of moments to address endogeneity concerns, we find that female family directors are positively associated with firm performance but only when measured using Tobin’s Q, a market-based valuation, suggesting that investors value stewardship. However, the lack of …

Board Size, Audit Committee Oversight, And Esg Disclosure: Evidence From Indonesian Financial Companies, Arum Ardianingsih, Dhea Nindiawati

DLSU Business & Economics Review

Financial companies are required to integrate environmental, social, and governance (ESG) into their operational and risk management strategies. In this case, ESG disclosure reflects the corporation’s commitment to sustainability and good governance. The objective of this study is to examine the influence of board characteristics on ESG disclosure, with the audit committee as a moderating variable. The study used a moderated regression analysis method. The research data comes from the annual reports of companies listed on the Indonesian stock market for four years. The research data consisted of 124 corporations from 31 financial corporations, including 25 banking sector companies, 2 …

Who Owns And Who Survives? Ownership Concentration, Governance, And Corporate Financial Distress In An Emerging Economy, Mai Ngoc Anh, Thuy Thanh Nguyen, Thi Kieu Phi Anh, Thi Minh Nguyet Bui

DLSU Business & Economics Review

This study investigates the impact of ownership structure and board characteristics on corporate financial distress in Vietnam, an emerging market characterized by underdeveloped institutional frameworks, concentrated ownership structures, and a sharp rise in foreign investor participation. Based on panel data from 288 non-financial listed firms over the period 2017– 2024, the baseline results indicate that institutional ownership and board size are positively associated with firms’ financial health, whereas foreign ownership and ownership concentration are associated with a higher likelihood of financial distress. Additional robustness and endogeneity analyses generally support the baseline findings. However, some relationships appear sensitive to model specification …

Shifting Production, Rising Value Added: A Global Value Chain Perspective On Sectoral Competitiveness In Asean, Van Chung Nguyen

DLSU Business & Economics Review

The ongoing relocation of production activities from China to Southeast Asia, driven by geopolitical and supply chain restructuring, has created new opportunities for ASEAN economies to enhance their positions in regional and global value chains. This study examines trends in cooperation and competition in value-added creation among ASEAN countries during 2015–2025 using the Multiregional Input–Output (MRIO) analysis. The results show significant differences in sectoral value-added growth across ASEAN members. Vietnam and Cambodia recorded the highest growth rates, particularly in manufacturing industries, whereas Singapore maintained its leading position in high-value and technology-intensive sectors. In contrast, Thailand and Malaysia experienced moderate growth, …

Institutional Barriers To Agro-Food Export Upgrading: Evidence From Indonesia’S Modified Cassava Flour Sector, Arie Kusuma Paksi, Fiya Ainur Rohmatika, Melvin Jabar

DLSU Business & Economics Review

The growing global demand for functional and sustainable foods has prompted developing countries to explore alternative exports, including Indonesia’s modified cassava flour (MOCAF). Despite its environmental benefits and gluten-free properties, MOCAF’s penetration into European markets remains limited. This study examines institutional barriers constraining MOCAF exports using Scott’s framework of regulative, normative, and cognitive institutions. A qualitative approach combined in- depth interviews, town hall meetings, and secondary data from governmental and international sources. Findings show that institutional constraints, rather than product quality alone, hinder European Union market entry and reduce competitiveness. Regulative barriers include fragmented logistics and high certification costs. Normative …

Digital Privacy In Marketing And Advertising: A Review Of Evolving Consumer Concerns, Stakeholder Dynamics, And Theoretical Perspectives, Galvin Kuan Sian Lee

DLSU Business & Economics Review

The intensification of data-driven advertising has heightened public scrutiny of digital privacy and exposed persistent contradictions in consumer behavior. This structured integrative narrative review critically synthesizes contemporary research on the privacy paradox in digital advertising, with emphasis on consumer privacy concerns, stakeholder tensions, trust formation, transparency, perceived control, and privacy-reconfiguring advertising ecosystems. Drawing on interdisciplinary evidence from marketing, information systems, and digital policy research, the review maps five key domains: the evolution of privacy concerns; multi-theoretic perspectives explaining privacy-related behaviors; stakeholder tensions among consumers, advertisers, and regulators; the effect of privacy perceptions on trust and engagement; and the role of …

How Relevant Is Money Supply? A Cross-Country And Cross-Variable Analysis, Ahmad Alharbi, Moid U. Ahmad

DLSU Business & Economics Review

Extensive discussions have been conducted on traditional and new-age macroeconomic theories in the context of the money supply and its determinants. This article contributes to the literature by analyzing money supply and its interactions with four other macroeconomic variables: GDP, exchange rates, interest rates, and prices. Using annual panel data from 55 countries from 2000 to 2023, the study applies various regression techniques and causal analyses to assess money supply determinants. Most analytical techniques indicated a significant relationship between money supply, national income, and foreign exchange rates.

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

J Mich Dent Assoc July 2026

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-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The July 2026 (Volume 108, No. 7) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The July 2026 issue of the Journal of the Michigan Dental Association celebrates the 40th anniversary of the association's …

July 2026 Staff Matters® — Is It Time For Our Dental Practice To Consider Outsourcing Hr?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This column examines the practicalities of outsourcing human resources (HR) functions for growing dental practices. Jodi Schafer explains that as administrative burdens like hiring and compliance become overwhelming for small teams, bringing in outside HR support offers a flexible and expertise-driven solution. Benefits include peace of mind regarding evolving employment laws, formalized internal operations, and streamlined technology integration for payroll and benefits. The article outlines key indicators for when a practice should consider this move and emphasizes that an effective HR partner should function as an extension of the practice’s unique culture and values.

Labor Market Outcomes Realized By Senior High School Graduates: A Research Note, Francine Ysabel D. Gañgan, Tereso S. Tullao, Jr.

DLSU Business & Economics Review

The study evaluates the impact of the K-12 reform on providing employment opportunities to senior high school (SHS) graduates. It employed a novel strategy for causal inference using two rounds of the merged Family Income and Expenditure Survey-Labor Force Survey (FIES-LFS) in 2015 and 2023. High school graduates from FIES-LFS 2015 form the control group, whereas SHS graduates from FIES-LFS 2023 form the treatment group. This design provided a clear demonstration of the causal effect of graduating from SHS on their labor market outcomes. The study performed a two-stage methodology: propensity score matching and adjusted multivariate regression after achieving matching …

Institutions, Innovation, And Structural Transformation: Advancing Business And Economics Research In Emerging Economies, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Ensouling Progressive Partnership Synergy In Marketing To Revive The Indonesian Furniture Industry, Ahmad Ikhwan Setiawan, Fatimah Fatimah, Cheryl Marlitta Stefia

Asia Marketing Journal

This study develops a partnership marketing model to improve collaboration between suppliers and resellers in Indonesia's furniture industry by introducing Progressive Partnership Synergy (PPS), which links partnership dynamics to sales growth. A quantitative survey of 240 small and medium furniture manufacturers in Central Java tested the model using AMOS and Hayes's PROCESS Macro to examine mediation by synergy and competitive-advantage transformation. Results show PPS significantly affects sales growth while mediating the influence of competitive-advantage transformation. Market adjustment flexibility and partner orientation strengthen supplier–retailer ties. Some hypotheses were rejected, indicating additional factors are needed to optimize partnerships. Limitations include treating contextual …

The Impact Of Fear Of Aging On Luxury Consumption Among Middle-Aged Women, Jiyeon Lee, Xiaofei Wu, Dongwoo Ko

Asia Marketing Journal

This study investigates the relationship between fear of aging and luxury consumption behaviors among middle-aged women, focusing on the psychological and social dimensions of aging anxiety. Utilizing frameworks such as Objectification Theory and the Double Standard of Aging, the research explores how aging anxiety impacts attitudes toward luxury goods, mediated by fear of negative evaluation and body esteem. A survey of 288 women aged 41 to 60 was conducted, revealing that fear of aging significantly influences luxury attitudes and purchasing intentions. Findings indicate that luxury goods are seen not only as tools for status maintenance but also as avenues for …

Social Exclusion Cues And Collective Action Motivation In Environmental Campaigns: The Buffering Role Of Social Support, Hwan-Ho Noh, Warren B. Chik

Asia Marketing Journal

This study examines the influence of social exclusion cues on public engagement with environmental campaigns on social media, focusing on how such cues affect advertising attitudes and collective action motivation. Across two experimental studies, we investigated whether low engagement metrics, such as a small number of likes, function as symbolic exclusion cues that reduce perceived public support. The results indicate that social exclusion cues negatively affect advertising attitudes and collective action motivation, ultimately decreasing the intention to engage with the campaign. However, the presence of social support cues, which signal sustained public interest and social endorsement, effectively mitigated these negative …

The Price Of Expectation: How Luxury Consumers React To Quality Crises, Jeong Ah Yoo, Daye Hong, Yoon Hi Sung

Asia Marketing Journal

This study investigated the mechanisms underlying consumer responses to quality crises in luxury brands and examined how these responses differ depending on consumers' prior luxury brand purchase experience. The findings indicated that stronger price-quality inferences led to elevated product quality expectations. Further, when consumers encountered information regarding quality controversies, their heightened expectations produced greater perceived discrepancies, which subsequently had a negative impact on brand attitudes. Additionally, this study found that the negative impacts of perceived discrepancies on brand attitudes, purchase intentions for other products of the brand, and forgiveness intentions were more pronounced among luxury than among non-luxury consumers. Finally, …

Uncovering App Activity Patterns Behind E-Commerce App Usage: An Explainable Ai Framework, Myounggu Lee, Hye-Jin Kim

Asia Marketing Journal

In today's competitive mobile ecosystem, understanding how general app activity influences e-commerce app usage is crucial for marketers. This study introduces an explainable AI (XAI) framework using SHapley Additive exPlanations (SHAP) to identify non-e-commerce apps associated with e-commerce app usage. Drawing on mobile app launch data from 1,000 Android users in South Korea, we train a machine learning model to predict usage and apply SHAP to quantify the marginal contribution of each app. Results show that apps such as YouTube, Naver, and KakaoTalk are strongly linked to e-commerce activity at the user level. By visualizing user–app associations and clustering users …

Can Ai-Generated Ads With Future Predictions Drive Higher Donations Than Human-Created Ads?, Chaewon Song, Sujin Song

Asia Marketing Journal

The use of AI in generating ads offers benefits for NPOs, such as enhanced cost efficiency and personalized content. However, consumers often exhibit algorithm aversion when AI performs subjective tasks, like ad creation. According to mind perception theory, AI is seen as high in agency but low in experience. Given this, we hypothesized that including future predictions in AI-generated ads would mitigate this aversion. Across four studies, we found that AI-generated donation ads were generally perceived as less credible and elicited lower donation intentions than human-created ones. Crucially, when future predictions were included, the credibility and donation gap between AI …

From Emotions To Impulse: A Serial Mediation Approach In Tiktok Live Commerce, Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Shaoxuan Lu

Asia Marketing Journal

Based on social exchange theory, this study investigates how interactions between influencers and followers during live streaming impact impulse buying behaviour. It explores how perceived influencer traits, namely authenticity, expertise, attractiveness, and homophily, influence trust, emotional attachment, and para-social interaction, which in turn drive impulsive purchases. Using PLS-SEM technique, a survey of 303 Chinese TikTok users reveals that emotional factors, particularly para-social interaction and attachment, have a stronger effect on impulse buying than trust. Authenticity and homophily emerge as essential in fostering emotional engagement, emphasising the importance of relatability over authority. The findings suggest that successful influencer marketing in live …