Business Commons^™

Experience Accounting To Improve Strategic Decision-Making In A Rural Resort: Application Case Report, Mats Carlbäck, Ganna V. Demydyuk

Journal of Global Hospitality and Tourism

This report explores the application of Experience Accounting (EA) to enhance strategic decision making in a rural resort, focusing on improving profitability through customer-centric financial management. This study addresses the challenges faced by small- and medium-sized enterprises (SMEs) in the hospitality industry, particularly the lack of tailored information systems for effective decision-making. By integrating the Resource-Based View (RBV) and the stimulus-organism-response (S-O-R) paradigm, EA aligns cost accounting with customer-perceived value, optimizing resource allocation to enhance customer experience and willingness to pay. The case study of a rural upmarket resort demonstrates the practical implementation of EA, revealing insights into resource consumption …

Simulation Research On Financial Competitive Intelligence Early Warning Mechanism Of New Ventures Based On Big Data Thinking, Keping Wang, Jingyi Zhou, Yao Che, Zhen Qiao

Journal of Scientific Information Research

[Purpose/significance]Financial competitive intelligence is a core element in promoting the stable development of new ventures. Based on big data thinking, exploring the construction process and simulation effects of financial competitive intelligence warning mechanisms for new ventures is of great significance for improving their competitiveness and promoting healthy development. [Method/process]The article takes startups as the research object, constructs a financial competitive intelligence early warning mechanism for startups based on big data thinking, and uses system dynamics methods to construct causal relationship diagrams and system flow diagrams, and simulates them using Vensim PLE software. [Result/conclusion]The system dynamics model constructed in the article …

Research On The Path To Realize The Digital Transformation Of Listed Specialized And New "Little Giant" Enterprises：From The Perspective Of Linkage Between Internal And External Factors Within The Organization, Jianfeng Liu, Jin Tang, Xukan Xu, Haowen Zhou

Journal of Scientific Information Research

[Purpose/significance]In the post pandemic era of global economic downturn, the deep integration of digital economy and real economy is the key to promoting economic recovery and growth. As an important support for the resilience of the national economy, specialized, refined, and new "little giant" enterprises urgently need to pay attention to the value of data elements, actively participate in the construction and trading of data markets, and drive business innovation and value creation with data. Therefore, exploring the digital transformation path of specialized, refined, and new "little giant" enterprises is particularly urgent. [Method/process]Based on the TOE framework,this article uses fsQCA …

Dentistry And The Law: Yes, Dentists (And The Mda) Are Subject To Antitrust Law, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal article explains how antitrust laws apply to dentists and dental associations. It clarifies that violations occur when competitors agree to activities that unreasonably restrain competition. The article distinguishes between "per se" illegal activities (price-fixing, group boycotts, allocation of territories) and those evaluated under the "rule of reason." Specific examples of prohibited activities include agreements on fees, discount limitations, or refusals to participate with dental plans. Enforcement can come from the DOJ, FTC, state agencies, or private lawsuits, with penalties including imprisonment, fines, and treble damages.

Michigan Can Be Proud Of Dentistry's Volunteers, Michelle C. Dziurgot

The Journal of the Michigan Dental Association

This editorial celebrates National Volunteer Week (April 20-26, 2025) by highlighting Michigan Dental Association members' volunteer contributions. The article emphasizes dentists' participation in MDA Foundation's Missions of Mercy programs providing free dental care, involvement in organized dentistry through committees and events, and recognition through various MDA awards. The author acknowledges members' non-dental community service and expresses gratitude for volunteers whose dedication strengthens the MDA and provides essential dental care to underserved populations across Michigan.

Mda At Your Service: I'M Graduating This Spring - Now What?, Kristin Johnson Dds

The Journal of the Michigan Dental Association

This article provides practical guidance for new dental school graduates on essential next steps, including licensing, insurance selection, employment contracts, and navigating patient disputes. It highlights key Michigan Dental Association (MDA) resources such as contract review, job placement support, and the Peer Review System for resolving patient conflicts. It also promotes Best Card for reducing credit card processing fees, emphasizing benefits for MDA members.

Staff Matters: Diversity As A Value-Add Vs. A Turn-Off, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This article explores how dental practices can approach diversity as a value-add rather than a divisive issue. It offers practical recruitment and retention strategies to build diverse, qualified teams. Emphasis is placed on inclusive language, broad candidate sourcing, cultural fit, and open communication to support a workplace where all staff feel valued and engaged.

The New Professional: Owner Dentist Or Associate? How To Make The Decision, Amrita Patel Dds

The Journal of the Michigan Dental Association

This article compares the career paths of owner dentists and associate dentists, examining autonomy, income potential, work-life balance, and tax advantages. It offers insights into the benefits and challenges of each role, empowering dentists to make informed decisions based on their long-term goals, financial aspirations, and comfort with business management.

Mda Foundation: Two Great Opportunities To Help Your Foundation, Anne Berquist

The Journal of the Michigan Dental Association

This announcement promotes two upcoming MDA Foundation fundraising events supporting scholarships and grants for dental care access initiatives.

The "Motown Magic" Sparkling Smiles event will be held April 23 during the MDA Annual Session in Detroit, featuring wine tasting, gourmet food, a silent auction, and entertainment. The MDA Foundation Golf Classic, sponsored by MDA Insurance and Services, takes place May 30 at Centennial Acres with an entry fee of $150 per person. Last year's golf event raised nearly $25,000, with proceeds benefiting oral health initiatives for underserved Michigan residents.

Going Non-Par: What Are Your Options?; With Sidebar: One Dentist’S Experience With Going Non-Par, Alan Laing Dds, Mba, Greg Maxson Dds

The Journal of the Michigan Dental Association

The article discusses the considerations for dental practices contemplating dropping insurance participation (going non-par). It emphasizes the importance of analyzing practice objectives, patient demographics, competition, and financial policies before making this decision. The transition to non-par status can impact patient relationships and requires a strong financial and collection policy. Ultimately, the decision should be based on a thorough understanding of the practice and its goals.

The sidebar presents supplementary content and includes a call for MDA members to share their experiences with non-participation in insurance plans and features Dr. Greg Maxson's personal account of going non-par. Dr. Maxson emphasizes that …

J Mich Dent Assoc April 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists. The April issue marks the end of an era, as the MDA announced it would discontinue providing a print issue and focus on digital distribution.

This month’s issue includes a cover feature on going non-par, a feature article on pterygoid implant placement and restoration, candidate’s biographical statements, and information on a new membership benefit for health and well-being. Regular departments include the New …

Book Review: Justice Batted Last, Darlene A. Kluka, Aaron Livingston

Global Sport Business Journal

Book Review of Don Zminda's (2025) Justice Batted Last: Ernie Banks, Minnie Miñoso, and the Unheralded Players Who Integrated Chicago's Major League Teams

A New Member Benefit: The Talk Space Go App, Lisa Knowles Dds

The Journal of the Michigan Dental Association

This article introduces TalkSpace Go, a new ADA member benefit providing mental health support for dentists. Dr. Lisa Knowles explains how the app offers private access to therapists, courses, and workshops to help manage professional stress and prevent burnout. The piece highlights that 82% of dentists experience clinical burnout symptoms and emphasizes the importance of prioritizing mental well-being. Knowles describes her personal experience with burnout and using the app alongside the ADA's Well-Being Index assessment tool. The article includes instructions for accessing both resources, which are free for ADA/MDA members.

Intellectual Capital Strategies And Their Impact On Achieving Organizational Performance Excellence At The Jordanian Income And Sales Tax Department, Amani Al-Shahin, Ali Adaileh

Jordan Journal of Applied Science-Humanities Series

This study aimed to examine the impact of intellectual capital strategies on achieving organizational performance excellence at the Jordanian Income and Sales Tax Department. The study adopted a quantitative analytical survey method. The study population consisted of employees in leadership and supervisory positions, totaling 333 individuals. A questionnaire was distributed using a stratified random sampling method. A total of 195 questionnaires were returned, representing a response rate of 58%, with 180 valid questionnaires available for statistical analysis. The results indicated a moderate practice of intellectual capital strategies and a moderate level of organizational performance excellence within the department. The analysis …

The Impact Of User-Generated Content And Online Reaction Videos On The Marketing Of Video Games, Diane R. Edmondson, Randy Clark, Trevor Golter

Atlantic Marketing Journal

Modern developments in social media, video streaming platforms, and user-generated online content from influencers have led to a growth in video game marketing. One of the prominent genres of user-generated content on video platforms is the reaction video. These videos are relied upon for spreading information and marketing in the video game industry. Providing a better understanding of the impact of this video game promotional outlet is beneficial for marketers, social media influencers, and businesses in this industry. We collected data from 623 Southeastern University undergraduate students to address this topic using a Qualtrics survey. The survey consisted of two …

Antecedents And Outcomes Of Servant Leadership: Implications For The Salesforce, James Deconinck, Drew Carnes, Julie Johnson-Busbin

Atlantic Marketing Journal

The uniqueness of a salesperson’s job makes leadership especially important in professional selling. This study examined antecedents and outcomes of servant leadership. A model analyzing the relationship among moral identity, servant leadership, organizational justice, turnover intentions, and turnover was tested with a sample of 233 business-to-business salespeople and 76 sales managers via a multilevel structural equation model using MPLUS software. Moral identity was a direct antecedent of servant leadership. Servant leadership was both an indirect predictor of turnover through organizational justice and a direct predictor of turnover. Two direct hypotheses were not supported. Both interpersonal justice and procedural justice were …

Reconceptualizing Career Plateauing: An Intrapersonal Network Identity Approach, Brian R. Kinard, Subhra Chakrabarty

Atlantic Marketing Journal

This study examined the role of contextual performance in minimizing the negative outcomes of career plateauing. Based on the intrapersonal identity network theory (Ramarajan, 2014), career plateauing was conceptualized as an identity threat. A random sample of employees was surveyed to measure their perception of career plateauing and contextual performance. The results indicated that contextual performance was negatively related to career plateauing. Consequently, employees dealt with the identity threat by working on building a positive identity (contextual performance). It was also found that age was positively related to career plateauing. Thus, in personnel evaluations, contextual performance should be equally weighted …

Unveiling Risk Strategies In The Online Food Delivery Platforms: Evidence From Risk Disclosures And Reprisk Index, Maryam Mahdikhani, Jiyoon An, Arim Park

Atlantic Marketing Journal

Online Food Delivery Platforms (OFDPs) have faced unique challenges related to uncertainty and global risk in recent decades. To address these risks, this study utilized machine learning (ML) techniques, including Latent Dirichlet Allocation (LDA) and Word2Vec, to extract and cluster OFDP-related risk factors. The analysis was conducted using unstructured text data from the annual reports of two prominent OFDP companies—Delivery Hero (DH) and Grubhub (GH)—from 2017 to 2020. We also examined the multidimensional RepRisk Index (RRI) for these companies and developed a two-dimensional matrix to evaluate preparedness and responsiveness across various risk categories in the OFDP sector. The results indicate …

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Stride And Succeed: A Pilot Study For Walking Meetings In The College Classroom, Derek Mesa, Jessica Phelan, Rachel Dolechek

SACAD: Scholarly Activities

This pilot study explores the feasibility and enjoyment of incorporating walking meetings into college classrooms to reduce sedentary behavior and enhance learning. College students often experience prolonged periods of inactivity during lectures, which can hinder alertness and concentration. Walking has been linked to improved mental health, creativity, concentration, memory, and executive function. The study involved 31 students from Business Communication and Health and Human Performance courses, who participated in walking meetings facilitated by their instructors. Data were collected via a survey, which included demographic questions, enjoyment ratings, and feasibility assessments. Results indicated high levels of enjoyment and productivity during walking …

Do The Effects Of Ethnocentrism And Cosmopolitanism Depend On Countries-Of-Origins? An Empirical Study Of U.S. Consumers, Thomas Tanner, Jung Kim, Ronda Mariani

Atlantic Marketing Journal

Consumer ethnocentrism and cosmopolitanism have been shown to be instrumental factors for the evaluation and purchase of foreign products. Many prior studies have provided evidence that ethnocentric consumers have lower willingness to buy for products that originated from foreign countries, while cosmopolitan consumers have higher willingness to buy. However, prior research has been conducted in the research setting where only one foreign country is pit against home country. Therefore, it is not clear whether their direct impacts on animosity, product judgement, and willingness to buy will be homogeneous, regardless of countries-of-origin. In other words, do consumers hold the same degree …

Accepting Invasive Privacy Policies In Downloading Tiktok, Stephen Baglione, Louis A. Tucci

Atlantic Marketing Journal

Privacy is important but often neglected by app users. Our results show that the respondents are highly involved in online privacy and privacy for their data on social media. When asked anonymously, around five-fifths of respondents would not accept specific TikTok privacy statements. This did change for those with a TikTok account and those who were heavy app users. These results held for place of residence and gender. This confirms the privacy paradox. What was surprising is that 17 percent of respondents are willing to accept invasive privacy actions to use TikTok.

The Urgency Of Instituting Systemic Cybersecurity Curriculum Within Stem At Secondary Educational Levels In Preparation For Postsecondary Institutions., Robert Spencer

Journal of Cybersecurity Education, Research and Practice

Over the last 20 years, many secondary institutions have made advances developing curriculum defined as “STEM (Science, Engineering and Mathematics)” in order to ensure secondary students are eligible to apply as well excel in technology degree programs at the college and university levels. Although various initiatives exist, there are studies however, which allude to a great possibility that there will be a lack of cybersecurity professionals filling present day and anticipated future positions. Despite a large number of federal and educational enhancements there is need for additional research regarding instituting overall systemic processes and curriculum which supports secondary student transition …

Calderbank Offer Sebagai Instrumen Untuk Meningkatkan Efisiensi Di Bani Arbitration Center, Lalu Adhim, Sinta Dewi, Mursal Maulana

Jurnal Hukum & Pembangunan

This article explores the shifting landscape of international arbitration, traditionally valued for its efficiency. Today, increased costs and prolonged dispute resolution processes change this perception. The article introduces the Calderbank offer, a strategic instrument from common law that promotes early settlement. By integrating civil law’s adversarial approach and practice to settle with settlement offer in common law, this concept aligns with peace theory and could enhance efficiency in BANI Arbitration Center. This instrument allows arbitral tribunals to impose cost penalties on parties who reject settlement offers and subsequently fail to achieve a more favorable award. In this research, the authors …

Latest Research (Academic Summaries): Partnerships And Collaboration, Erica Bassett, Lakell Archer, Sumaya Ali, Emma Indart

Journal of Nonprofit Innovation

This section focuses on summarizing the latest research in partnerships and collaboration in the nonprofit sector. This section can be considered a literature review of the latest studies.

Full Issue: Joni March 2025, Partnerships And Collaboration, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Leading Nonprofit Success Through Collaboration And Partnerships, Lakell Archer, Erica Bassett

Journal of Nonprofit Innovation

Abstract

Nonprofit organizations play a crucial role in addressing societal challenges, yet they often operate in a competitive environment with limited resources. To maximize impact and long-term sustainability, strategic partnerships and cross-sector collaborations have emerged as essential approaches. This paper explores the benefits of nonprofit collaboration, emphasizing its role in creating strategic advantages, improving service delivery, fostering innovation, and ensuring long-term resilience. The discussion highlights how collaborative leadership is key to overcoming barriers such as competition for funding, misaligned objectives, and trust deficits among partners. By examining real-world examples, the paper illustrates how effective partnerships enhance resource sharing, streamline operations, …

Enhancing Accountability And Transparency In Nonprofit Organizations: Examining The Impact Of Limited Regulatory Oversight In Africa Sub-Saharan Africa, Barnabas Iwia Suva

Journal of Nonprofit Innovation

Nonprofit organizations continue to positively impact society by playing a vital role in addressing social, economic, and humanitarian challenges worldwide. Governments in sub-Saharan Africa attract nonprofits by having less strict regulatory requirements. One of the unintended outcomes of operating in a less stringent regulatory framework is that transparency and accountability standards may be compromised. Inadvertently, having less stringent regulatory requirements may create governance gaps, information asymmetry, mission drift, donor mistrust, and sustainability challenges. Accountability and transparency are essential for fostering trust, continuous improvement, measuring impact, gaining stakeholder confidence, and achieving sustainable impact even with the scarcity of resources. Transparency can …

Poor Cancer Prevention And Detection In Zimbabwe, Kenyon C. Chipman

Journal of Nonprofit Innovation

Abstract

In the aftermath of the HIV/AIDS epidemic, Sub-Saharan Africa, particularly Zimbabwe, has witnessed a surge in noncommunicable diseases such as cancer. Despite the decline in HIV/AIDS and other cancer-associated illnesses like HPV, these diseases have set the stage for a growing cancer epidemic. Key contributing factors to this rise include a lack of knowledge about cancer among both patients and health professionals, the prevalence of cancer-associated communicable diseases, and limited accessibility to early detection and prevention services and resources. These factors have led to late diagnoses, increased burden on the healthcare system, and adverse effects on individuals and families. …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …