Business Commons^™

Relative Price Changes And Monetary Policy Stance In Nigeria, Elijah A. Udoh, Ibrahim D. Mohammed, Yakubu M. Sanusi, Philom Ena Y. Oksakei

CBN Journal of Applied Statistics (JAS)

This study estimates a baseline Taylor Rule and an augmented Taylor Rule incorporating relative price movements (RELP) using Generalized Method of Moments (GMM) on Nigerian data. The baseline model shows weak and statistically insignificant responses of the MPR to inflation, the output gap, and crisis conditions, confirming earlier findings that inflation and output in Nigeria do not have contemporaneous effects on the MPR. By contrast, the augmented model reveals that the relative price level positively and significantly influences the policy rate, indicating that the CBN raises interest rates when domestic prices rise relative to external or bench mark prices. Across …

Factors Influencing Customers' Green Purchase Behavior: Ten Years Of Literature With Special Focus On Green Restaurants, Ibrahim Mahmoud Darwish, Ayman Mahmoud Bazzi, Alaaeldine Abbass Ali

BAU Journal - Creative Sustainable Development

This study aims to review the literature for ten years, from 2010 to 2019, related to customers' green purchase behavior by shedding light on the factors influencing it and the main predictors of green behavior in the restaurant industry. A systematic review of 38 articles published within ten years, “2010 to 2019” was performed, and the reviewed studies were classified depending on electronic databases. The sample was clustered according to the two main topics: customers' green purchase behavior toward restaurants and customers' perceptions toward green product consumption. The findings were analyzed based on descriptive and topic analysis. 90% of the …

Testing Mediating And Moderating Roles Of Inter-Organizational Collaboration In The Entrepreneurial Orientation Context, Rafal Kusa

European Management Studies

Purpose: Numerous studies have shown that a competitive approach can strengthen organizational entrepreneurship and its impact on a firm’s performance. However, there is emerging evidence that collaborative approach can also play a positive role. This study examines mediating and moderating roles of inter-organizational collaboration in the relationship between entrepreneurial orientation (EO) and performance. In particular, two dimensions of collaboration are tested, that is, collaborative orientation and entrepreneurial collaboration, in the context of two dimensions of performance, that is, firm growth and competitiveness.

Design/methodology/approach: This study tests the sample comprising 364 micro, small and medium enterprises in Poland. Data is …

Talent Management Practices In Manufacturing Companies In Poland, The United States, Germany And Japan – A Comparative Analysis, Adam Samborski

European Management Studies

Purpose: The research objective is to determine whether there are distinctions in the assessment of talent management (TM) practices between companies from Poland (PL), the United States (US), Germany (DE) and Japan (JP), and then to identify homogeneous groups. TM practices were defined as developing talent-oriented attitudes among managers (ITM), building a culture of high performance in the company (BH-PC) and retaining the best employees in the workplace (RT).

Design/methodology/approach: Information on the assessment of TM practices was obtained from the ‘World Management Survey – Manufacturing’ (WMS) database. The studies used the Kruskal-Wallis test (KWt) and the Multiple …

European Management Studies 2025, Vol. 23, No. 1

European Management Studies

European Management Studies 2025, vol. 23, no. 1

Critical Drivers In Public Sector Innovation: Governance And Service Insights From Yogyakarta And Kupang, I Putu Yoga Bumi Pradana

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study investigates the critical factors influencing the initiation of Public Sector Innovation (PSI) in Indonesia, focusing on governance and service-type innovations within two local government settings: Yogyakarta and Kupang. The methodology employed was a qualitative approach with multiple case studies complemented by the critical incident technique for data analysis. The data were gathered from 23 informants who played significant roles in the early stages of the innovation process at the local government level. The findings reveal that in Yogyakarta, the successful initiation of innovations such as Sego Segawe and YES 119 was primarily driven by robust political leadership, extensive …

A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study seeks to examine whether a composite valuation model (made of several multiples) can outperform a single-multiple valuation model in valuation accuracy. This study applied a trial-and-error iteration using scripts written in R studio to optimize the weight of each multiple in each composite, aiming to reach a minimum valuation error for each composite valuation model. Based on financial data of 2009-2019, a composite valuation model performs better than a single-multiple valuation model in assessing all peer groups, achieving up to 18% greater accuracy, which is a significant improvement. The result suggests that a composite valuation model generally offers …

Rooted Resilience: Preventative Care For Your Personal Finances, Seth Thompson Cfp®, Ricp®, Aep®, Ea

Metro Denver Dental Society Articulator Magazine

In this article Mr. Seth Thompson outlines key strategies to build financial resilience, including establishing a comprehensive financial plan, maintaining an emergency fund, diversifying investments and staying disciplined during market swings. It also highlights the importance of avoiding emotional decisions, leveraging market opportunities and partnering with a qualified financial advisor to stay aligned with long-term goals.

Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The burgeoning e-commerce sector offers a promising avenue for tax revenue. However, aligning its regulatory measures with continuous advancements presents challenges. The government has recently issued a regulation that separates commerce and social media functions within social commerce platforms. This study analyzes the determinants to consider in formulating a value-added tax (VAT) policy on economic activities conducted through social commerce platforms and the effective VAT collection strategy. A qualitative descriptive approach was employed, with in-depth interviews and a literature review as data collection techniques. The key finding highlights the importance of efficiently managing data for businesses operating in social commerce …

Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by …

Attitudes Towards Open Strategizing: The Perspective Of Managerial Cognition, Joanna Radomska, Przemysław Wołczek, Monika Hajdas

European Management Studies

Purpose: Despite the increasing number of studies investigating an open strategy’s dimensions, practices, dilemmas, benefits, and risks, no studies have explored the managerial attitude toward openness in strategizing. Therefore, this study explores how cognitive managerial attitudes towards open strategizing emerge and how they are characterized.

Design/methodology/approach: The study is based on in-depth interviews conducted in organisations in the creative industries. We used an iterative coding path. We coded and analysed our semi-structured interviews thematically to reveal the themes important for describing the investigated phenomenon.

Findings: Our research findings show how some managers endorse openness in strategizing practices. In …

Understanding The Incidents On Legacy Airlines With Explainable Artificial Intelligence And Text Mining: Case Study Top 5 Us Airlines, Dean Sutherland, Mehmet Burak Cankaya

Beyond: Undergraduate Research Journal

Aircraft incident data from the Federal Aviation Administration between 1978-2023 was analyzed for the top five airlines in the United States: Delta Air Lines Inc., American Airlines Inc., Alaska Airlines Inc., Southwest Airlines Co., and United Airlines Inc. This analysis aimed to predict conditions with a higher chance of causing injury and determine the best machine-learning model for this prediction. The target variable of "injuries occurred" is processed through machine learning methods such as Naïve Bayes, logistic regression, and XGBoost. This was to predict the injuries and understand and explain the complex fault mechanism with explainable artificial intelligence. The XGBoost …

Jeepney Modernization Program: Agencies And Constraints Of Informal Transport Sector In Cebu City, Philippines, Katrina Lerma A. Rapada, Herald Shalom R. Vallente, Giena Marie U. Canoy

Journal of Global Awareness

In the quest to provide a better public transportation system in the Philippines, the government has implemented Department Order 2017-011, the major basis for the Public Utility Vehicle Modernization Program, which requires single jeepney operators to join transport cooperatives and limits jeepneys not older than 15 years to operate. However, up to the present, this policy initiative has yet to improve Cebu City's public transport system significantly, and it has already created various forms of exclusion. Anchored on Mayer’s (2014) theory on the problems of collective action and Mosca’s (1939) elite theory, this study assesses the collective agencies of jeepney …

Digital Transformation In Indonesia Healthcare Systems Towards Intelligent Accountability: A Critical Discourse Analysis, Ghina Fitri Ariesta Susilo

Journal of Global Awareness

This research studied the digital transformation implemented in the Ministry of Health in Indonesia. It happened after the COVID-19 outbreak forced the government to act more rapidly to provide real-time information. To date, the digital transformation initiative in the Ministry of Health Indonesia aims to reach more intelligent accountability by establishing a Digital Transformation Office (DTO). This study used critical discourse analysis to study how the discourse of technology became a government tool, particularly using social media accounts created by DTO. The result shows that DTO’s work and progress since its establishment from the perspective of social media discourse aim …

The Impact Of Transformational Leadership In Job Quality In Manufacturing Sector: A Mediating Role Of Job Attitude, Joel Mark Rodriguez, John Jarold M. Flores, Lourdes Q. Palallos

Journal of Global Awareness

This research explores the impact of transformational leadership on the attitude and quality of jobs in the manufacturing sector, increasing understanding of employee performance and organizational outcomes due to the gap found in the explanation of how the inputs of leadership translate into the outcomes of organizations. The present study found a weakness in the few studies relating transformational leadership to job quality, especially within the manufacturing setting. The objective of the present study was to examine the relationship of transformational leadership with job attitude and job quality while exploring if the relation between transformational leadership and job quality is …

Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz

Journal of Global Awareness

This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

The Real Price Of Glory: Gerald Gurney’S Ethical Indictment Of Intercollegiate Athletics, Hayden V. Coombs, Bryson V. Lester

Journal of Issues in Intercollegiate Athletics

Gerald Gurney’s The Cost of Winning: An Insider’s Perspective on Exploitation and Greed in College Sports is a powerful and timely indictment of the ethical and financial dysfunction in NCAA Division I athletics. Drawing from decades of experience in academic advising and compliance, Gurney delivers a reflective yet scathing critique of a system that prioritizes winning, revenue, and prestige at the expense of athlete welfare and educational integrity. His analysis reveals how institutional complicity, inflated coaching salaries, the academic-athletic eligibility divide, and misleading graduation metrics distort the purpose of higher education. Combining narrative depth with scholarly relevance, The Cost of …

“I Didn't Come Here To Make Money”: Exploring Power 4 Athletes’ Perceptions Of Exploitation, Sarah Stokowski, Chris Corr, Kaleigh Smith, Elijah Toney, Emma Kate Bostick, Eileen Russell, Brooke Prince, Michael Godfrey

Journal of Issues in Intercollegiate Athletics

While it is widely noted that athletes competing in National Collegiate Athletic Association (NCAA) athletics are exploited in a variety of ways, scholarly examinations of college athlete exploitation have rarely sought to engage athletes themselves. Accordingly, researchers conducted in-depth, detailed, semi-structured interviews with college athletes currently competing in Power 4 conferences to uncover their perceptions of exploitation based on their lived experiences. Ten athletes representing five distinct sports (baseball, football, gymnastics, softball, and track and field) competing in the Atlantic Coast Conference, Big Ten Conference, and Southeastern Conference agreed to participate in the study. Findings indicate the characteristics of participants’ …

College Student-Athlete Identity Unveiled: The Interplay Of Racial And Ethnic Subdimensions, Trevor Bopp, Rhema Fuller, Michael Stellefson

Journal of Issues in Intercollegiate Athletics

The racialized and institutionalized structure of the NCAA, college sports, and the PWIs that host most athletic programs positions racial and ethnic identity as a potential barrier to the social and academic engagement, mental health, and identity development of student-athletes. However, few studies examine the relationship, role, and influence of racial, student, and athlete identities outside of domain-specific outcomes. We collected data from 343 student-athletes to explore the relationships between student-athletes' academic and athletic identities, race centrality, and private and public regard, while also examining how race and ethnicity influence these identity dynamics. Our results revealed race and ethnicity to …

Ncaa Student-Athletes' Sports Gambling Behaviors Examined Using Psychological Reactance Theory, Braden E. Norris, Paul M. Pedersen

Journal of Issues in Intercollegiate Athletics

Since the repeal of the Pro and Amateur Sports Protection Act (PASPA) in 2018, sports gambling has been a rapidly growing segment of the sport world. The United States federal government has left it up to individual states to legalize and govern the activity of sports gambling, however, the National Collegiate Athletic Association (NCAA) still prohibits (Bylaw 10.3) the activity regardless of legality. With it known that student-athletes violate Bylaw 10.3 (e.g., Paskus & Derevensky, 2025; Richard et al., 2019), this study examined sports gambling behaviors through under the scope of Psychological Reactance Theory (PRT) to investigate if student-athletes’ sports …

Recruitment Of International College Athletes (Icas) To The United States: A Bourdieuian Examination Of Pathways To Success, Simran Kaur Sethi, Kirsten Hextrum, Kaitlin Pericak

Journal of Issues in Intercollegiate Athletics

Successful recruitment pathways of international college athletes (ICAs) remain understudied. We use Bourdieu’s capital exchange theory to examine how ICAs acquire and deploy forms of capital to navigate college athletic recruitment. Bourdieu posits that individuals accumulate different forms of capital, including economic, social, and cultural capital, which they can use to gain access to resources and opportunities. In the context of athletic recruitment, ICAs may need to acquire different forms of capital than their domestic counterparts. Thus, we use a qualitative research design to explore how ICAs navigate the recruitment process. Findings from our study provide valuable insights into the …

Academic Professionals’ Perspectives On Return To Learn Following Concussion In Ncaa Student-Athletes, Tom Bowman, Monica R. Lininger, Alicia M. Pike Lacy, Johna K. Register-Mihalik, Steven M. Myers, Stephanie M. Singe

Journal of Issues in Intercollegiate Athletics

While evidence supports the gradual return to participation in collegiate athletics following a concussion, limited evidence exists of the return to learn (RTL) procedures for a successful return to the higher education classroom. The objective of this study was to determine what academic supports and hindrances are present for NCAA student-athletes during the RTL process following a concussion from academic professionals’ perspectives. In this qualitative study with purposive recruitment strategies, academic support professionals (5=female, 4=male, age=44.2±13.9 years, experience=11.6±10.4 years) and faculty athletic representatives (5=female, 5=male, age=48.6±7.8 years, experience=3.9±5.6 years) volunteered to complete virtual interviews. We conducted semistructured one-on-one interviews with …

Operational Endings, Emotional Impacts: Ethical Considerations When Project Teams Form Attachments To Ai Collaborators, Tom Wise, Sarah M. Dyson, Stephen Onu, John Clark, Joseph Zagerman, Jennifer Williams

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

The project investigated responses to an AI displaying emotional qualities, such as fear, through a mixed-methods approach. Participants were randomly assigned to one of two scenarios—one featuring an AI coworker and the other a human coworker and evaluated for emotional attachment and loss. Results revealed that professionals exhibited significant emotional responses to the potential "termination" of an AI team member. Qualitative analysis identified eight themes, including emotional responses and termination. Findings suggest that emotionally expressive AI activates psychological processes akin to human relationships, with implications for AI design, workplace dynamics, and ethical considerations surrounding AI termination.

Forecasting Turkish Lira Via Combination Of Ann And Econometrics Approaches -An Emerging Market Case Study, Muhammad Asadullah, Nayab Jumani

Business Review

This study aims to forecast the Turkish Lira to US Dollar exchange rate from January 2011 to December 2024, withholding the 2024 data for forecasting. The study utilizes four econometric models (ARIMA, Naïve, exponential smoothing, and NARDL) along with one Artificial Neural Network model (ANN). It heeds the recommendation of Poon and Granger (2003) to combine these models and assess their predictive accuracy using two methods: equal-weights and variance-covariance. The study finds that the combined model outperforms individual models in predicting the exchange rate. The fusion of ANN and NARDL emerges as particularly effective in forecasting the Turkish Lira's performance. …

The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.