Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (15594)
- Social and Behavioral Sciences (9641)
- Taxation (4974)
- Arts and Humanities (4300)
- Education (3710)
-
- Economics (3518)
- Business Administration, Management, and Operations (3400)
- Marketing (2802)
- Public Affairs, Public Policy and Public Administration (2682)
- Law (2605)
- Feminist, Gender, and Sexuality Studies (2516)
- Women's Studies (2475)
- Finance and Financial Management (1906)
- Management Information Systems (1713)
- Tourism and Travel (1582)
- Medicine and Health Sciences (1579)
- Human Resources Management (1519)
- Communication (1413)
- Organizational Behavior and Theory (1393)
- Entrepreneurial and Small Business Operations (1360)
- Public Administration (1331)
- Technology and Innovation (1258)
- Hospitality Administration and Management (1229)
- Nonprofit Administration and Management (1190)
- Life Sciences (1158)
- Operations and Supply Chain Management (1157)
- Sociology (1146)
- Higher Education (1142)
- Engineering (1065)
- Institution
-
- University of Mississippi (13568)
- Universitas Indonesia (1189)
- California State University, San Bernardino (925)
- Grand Valley State University (854)
- Technological University Dublin (743)
-
- Kennesaw State University (737)
- Brigham Young University (698)
- Asia Marketing Journal (AMJ) (674)
- Valparaiso University (662)
- Georgia Southern University (643)
- University of South Florida (642)
- Central Bank of Nigeria (619)
- American Dental Association (597)
- Al-Muthanna University (576)
- Seton Hall University (542)
- Eastern Illinois University (536)
- Indian Institute of Management Bangalore (504)
- Association of Arab Universities (494)
- Yale University (373)
- Sacred Heart University (351)
- De La Salle University (346)
- University of Nevada, Las Vegas (338)
- Bowling Green State University (328)
- Vocational Training Council (319)
- Jaipuria Institute of Management (312)
- Institute of Business Administration (284)
- Beirut Arab University (265)
- University of Tennessee, Knoxville (254)
- DePaul University (253)
- Fort Hays State University (234)
- Keyword
-
- Taxation -- Law and legislation -- United States (720)
- Questions (681)
- Accounting -- Examinations (671)
- Etc (660)
- Books -- Reviews (606)
-
- Georgia Southern University (491)
- Southern Business Review (487)
- Information (325)
- Accounting -- Bibliographies (306)
- Accounting -- Bibliography (296)
- Management (262)
- Leadership (256)
- Computer (233)
- Entrepreneurship (230)
- Marketing (229)
- Evolution (222)
- Information management (222)
- Technology (218)
- Accounting firms -- Management (213)
- Income tax -- United States (213)
- Georgia Southern College (211)
- Nigeria (204)
- Pilgrimage (198)
- COVID-19 (186)
- Tourism (184)
- Business (175)
- Sustainability (175)
- Higher education (168)
- Accounting -- Study and teaching (167)
- Collective bargaining (163)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Woman C.P.A. (2397)
- Tax Adviser (2054)
- Accounting Historians Notebook (950)
- Accounting Historians Journal (892)
-
- The Foundation Review (786)
- Asia Marketing Journal (674)
- International Journal of Religious Tourism and Pilgrimage (643)
- Muthanna Journal of Administrative and Economics Sciences (576)
- Organization Management Journal (542)
- The Journal of Values-Based Leadership (527)
- The Journal of the Michigan Dental Association (520)
- Journal of Collective Bargaining in the Academy (511)
- Southern Business Review (Archived) (509)
- IIMB Management Review (504)
- Journal of International Technology and Information Management (454)
- Management Services: A Magazine of Planning, Systems, and Controls (413)
- Journal of Financial Crises (368)
- New England Journal of Entrepreneurship (336)
- UNLV Gaming Research & Review Journal (326)
- DLSU Business & Economics Review (318)
- Management Dynamics (312)
- AMBROSIA 客道 : The Magazine of The International Culinary Institute (285)
- Business Review (284)
- Atlantic Marketing Journal (271)
- Journal of International Information Management (243)
- University of South Florida (USF) M3 Publishing (240)
- Journal of Transportation Management (230)
- Communications of the IIMA (222)
- Economic and Financial Review (215)
- File Type
Articles 6541 - 6570 of 36290
Full-Text Articles in Business
Development And Validation Of Ethical Blindness Scale, Darija Aleksić, Guido Palazzo
Development And Validation Of Ethical Blindness Scale, Darija Aleksić, Guido Palazzo
Economic and Business Review
Recent models of ethical decision making have underlined the influence of unconscious processes of unethical behavior, and ethical blindness has been identified as a construct that deepens the understanding of unintentional unethical behavior. However, to date, no empirically tested measure of ethical blindness exists. Consequently, we have explored and developed a tool for measuring ethical blindness, which is presented in this paper. Based on qualitative data from interviews with individuals employed in different industries and a literature review, we developed a multidimensional measure of ethical blindness. The measure was tested and validated in several consecutive steps on three quantitative data …
Smes “Growing Smart”: The Complementarity Of Intangible And Digital Investment In Small Firms And Their Contribution To Firm Performance, Eva Erjavec, Tjaša Redek, Črt Kostevc
Smes “Growing Smart”: The Complementarity Of Intangible And Digital Investment In Small Firms And Their Contribution To Firm Performance, Eva Erjavec, Tjaša Redek, Črt Kostevc
Economic and Business Review
Like large companies, small and medium-sized companies (SMEs) are turning to new digital technologies and knowledge-based capital to bolster their productivity and growth. However, data show that smaller companies lag significantly in implementing new Industry 4.0 technologies and in the intensity of their use. Lack of skills and human capital is often cited as one of the biggest barriers. This paper examines the benefits of digital technologies, intangible capital, and in particular the role of complementary investments in new technologies and intangible capital to maximize the impact on productivity growth. The analysis draws on extensive firm-level datasets combining business and …
Human Resource Management Systems And Firm Innovation: A Meta-Analytic Study, Yang Zhang, Matthew D. Griffith
Human Resource Management Systems And Firm Innovation: A Meta-Analytic Study, Yang Zhang, Matthew D. Griffith
Economic and Business Review
Building on the resource-based view, this paper examines the meta-analytic relationships between Human Resource Management (HRM) systems and different types of firm innovation (innovation in products or services, innovation in processes, and innovation in people and organizations) and the moderating role of sampled industries and sampled cultural clusters in these relationships. With 119 records from 57 unique papers published between 2000 and 2020, this study found that HRM systems positively contribute to innovation in products or services, innovation in processes, and innovation in people and organizations. Sampled industries and cultural clusters significantly moderate the relationships between HRM systems and innovation …
The Effect Of Primary School Entrepreneurship Education Programs On The Evolution Of Pupils’ Human Capital Assets, Janez Gorenc, Alenka Slavec Gomezel, Željka Kitić, Blaž Zupan
The Effect Of Primary School Entrepreneurship Education Programs On The Evolution Of Pupils’ Human Capital Assets, Janez Gorenc, Alenka Slavec Gomezel, Željka Kitić, Blaž Zupan
Economic and Business Review
The formation of entrepreneurship-related human capital in primary-school entrepreneurship education programs (EEPs) is of great interest to European policymakers. European education systems have widely implemented EEPs since the Oslo Agenda for entrepreneurship education in Europe was passed in 2006. However, primary-school EEPs remain an underresearched domain of entrepreneurship education. The present article investigates the development of entrepreneurship-related human capital in EEPs for 9–14-year-olds in 22 primary schools. It uses a quasi-experimental design with repeated measures. Based on data obtained from a sample of 180 participants, the analysis finds that the whole group partly improved only one of the components of …
Pengaruh Soft Total Quality Management Terhadap Kinerja Ukm Di Dki Jakarta: Pendekatan Balanced Scorecard, Aufa Yarzqi Zihni, Helman Arif
Pengaruh Soft Total Quality Management Terhadap Kinerja Ukm Di Dki Jakarta: Pendekatan Balanced Scorecard, Aufa Yarzqi Zihni, Helman Arif
Jurnal Manajemen dan Usahawan Indonesia
This study aims to analyse the effect of Soft Total Quality Management (Soft TQM) on SME performance in Jakarta, both from financial and non-financial perspectives. We used a balanced scorecard (BSC) approach and collected 135 datasets through online surveys to the business owners/manager. Data analysis was carried out by Structural Equation Modelling (SEM) method. The results of the data analysis showed that soft TQM has a negative and not significant effect on SMEs financial perspective, however there is a positive and significant effect on SMEs non-financial perspective. This study also discovered that innovation and leaning perspective mediates the impact of …
External Debt Pass-Through To Inflation In Nigeria, Emmanuel A. Asue, James V. Ikyaator
External Debt Pass-Through To Inflation In Nigeria, Emmanuel A. Asue, James V. Ikyaator
CBN Journal of Applied Statistics (JAS)
This study examines external debt pass-through to inflation in Nigeria using annual data from 1981 to 2020 based on structural vector autoregressive (SVAR) model. The results reveal that an increase in external debt service leads to a significant depreciation of the exchange rate, which leads to a contemporaneous increase in inflation, while the direct response of inflation to external debt is statistically not significant. The impulse response confirms these results. The forecast error variance decomposition depicts that future values of official exchange rate depend on external debt, inflation and external debt service. The study recommends that the Nigerian government should …
Financial Inclusion And Poverty Reduction In Nigeria: The Role Of Microfinance Institutions, Okwudili W. Ugwuoke, Oliver E. Ogbonna, Aye-Agele Freeman
Financial Inclusion And Poverty Reduction In Nigeria: The Role Of Microfinance Institutions, Okwudili W. Ugwuoke, Oliver E. Ogbonna, Aye-Agele Freeman
CBN Journal of Applied Statistics (JAS)
This study investigates the role of microfinance institutions as a vehicle for driving financial inclusion and alleviating poverty in Nigeria using the EFinA 2018 household survey data. The probit model, propensity score matching, and average treatment effect methods are applied for the analyses. The study finds that financial inclusion driven by access to, and usage of products/services provided by microfinance institutions reduces poverty. The study recommends among others the need for increased access to microfinance products/services and an integrated poverty reduction policies that identifies microfinance institutions as a critical enabler
Impact Management Discipline: The Key To Effective Impact Investing And Grantmaking, Sarah Gelfand, Carli Roth, Mya Stanislas, Alexandra Zoueva
Impact Management Discipline: The Key To Effective Impact Investing And Grantmaking, Sarah Gelfand, Carli Roth, Mya Stanislas, Alexandra Zoueva
The Foundation Review
Foundations have a long history of putting impact at the center of their decision-making when allocating resources for grantmaking. Effective grantmaking follows clear processes that have similarities to the best practices employed by the impact investing community for effectively deploying and managing an impact investing portfolio. This is exemplified by the Operating Principles for Impact Management, a leading market standard for how to integrate impact considerations throughout the investment life cycle.
As a growing number of foundations embrace impact investing, understanding and comparing the impact management approach for grants (where it is enabled through monitoring, evaluation, and learning) versus that …
A Framework For Creating Systems Change, William Brown, Wynn Rosser
A Framework For Creating Systems Change, William Brown, Wynn Rosser
The Foundation Review
This article draws on a system-change framework developed by the Nicholson Foundation as part of a 20-year initiative to substantively change the state of New Jersey’s health and social welfare systems, and modifies and expands a single case study on system change to align with related ideas and concepts. A results-based accountability approach is integrated into the model to draw attention to the importance of monitoring and evaluation of population-based outcomes.
Drawing on extensive literature from systems change and performance management, the discussion provides insight and perspective on contemporary frameworks in systems change and the role of grantmaking foundations. The …
Leading With Shared Values: Developing A Charter Of Principles For Philanthropic Partnerships, Cheryl A. Maurana, John R. Raymond, Christopher Stawski, Joseph E. Kerschner, James C. Rahn
Leading With Shared Values: Developing A Charter Of Principles For Philanthropic Partnerships, Cheryl A. Maurana, John R. Raymond, Christopher Stawski, Joseph E. Kerschner, James C. Rahn
The Foundation Review
The rise of greater individuality in giving — in diversity of beliefs and donor preferences — has resulted in a need to ensure alignment of values and expectations between those entering into funding relationships, and therefore a need to return to giving that recognizes the importance of conditions and considerations that undergird the partnership between the philanthropic organization and awardee.
The Kern Family Foundation’s nearly $88 million investment in the Medical College of Wisconsin represents one example where creating a charter was pivotal to a partnership’s effectiveness. Their charter describes a commitment to shared values, including character, caring, and practical …
Dentistry And The Law: Requiring Proof Of Adoption/Retaining Orthodontic Models, Dan Schulte Jd
Dentistry And The Law: Requiring Proof Of Adoption/Retaining Orthodontic Models, Dan Schulte Jd
The Journal of the Michigan Dental Association
In this Dentistry and the Law column, a dentist seeks guidance on handling a situation where racial differences between a child and an accompanying adult raised concerns during an examination, leading the dentist to request proof of adoption. The response clarifies that asking for proof of adoption is not illegal, citing relevant Michigan adoption statutes. The column advises adopting an office policy, emphasizing human trafficking training. Additionally, a dentist inquires about retaining orthodontic models and X-ray films. The answer recommends assuming orthodontic models are part of dental records, subject to a 10-year retention period. Patients can be given their models, …
Endodontic Therapy, Crown Amputation, And Soft Tissue Advancement To Treat A Hopeless Tooth, Timothy Daws Dds, Thomas Bolten Dds, Md
Endodontic Therapy, Crown Amputation, And Soft Tissue Advancement To Treat A Hopeless Tooth, Timothy Daws Dds, Thomas Bolten Dds, Md
The Journal of the Michigan Dental Association
Managing patients with a history of intravenous bisphosphonates and antiresorptive medications poses challenges in clinical decision-making. Extractions are generally discouraged in these patients due to the risk of medication-related osteonecrosis of the jaw (MRONJ). This case study presents an 89-year-old female with metastatic breast cancer on Xgeva, facing a non-restorable tooth (#30). A collaborative approach involving the general dentist, endodontist, and oral surgeon employed endodontic therapy, crown amputation, and soft tissue advancement, avoiding extraction. The technique, akin to coronectomy, mitigates MRONJ risk by preserving bone integrity. Follow-up assessments indicate successful treatment without complications, highlighting the efficacy of this approach in …
J Mich Dent Assoc December 2023
J Mich Dent Assoc December 2023
The Journal of the Michigan Dental Association
Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!
In this issue, the reader will find the following:
- A cover story on “New Dentists’ Most Asked Legal Questions”
- A case report on “Endodontic Therapy, Crown Amputation, and Soft Tissue Advancement to Treat a Hopeless Tooth”
- A feature “Be a Leader in Your Practice: What’s Your Style?”
- 2023 Author/Title Index to the Journal of the Michigan Dental Association
- News you need, a Guest Editorial and regular …
Customer Service Brand Engagement Among International Students: The Roles Of Preferred University Brand Attainment, Thuy Nguyen, Qin Sun, Gopala Ganesh
Customer Service Brand Engagement Among International Students: The Roles Of Preferred University Brand Attainment, Thuy Nguyen, Qin Sun, Gopala Ganesh
Journal of Applied Marketing Theory
This research is motivated by the industry and academic needs to corroborate a holistic understanding of preferred service brand status and customer service brand engagement (CSBE). The study investigates the impact of achieving preferred university brand status and how different touchpoints in higher education influence the CSBE outcomes of host universities, as seen from the perspective of international students. Data was collected from 22 American Universities with at least 1,000 international student enrollments using an online survey. The study systematically defines and identifies appropriate touchpoints within the higher education decision-making journey. Second, the findings indicate variations in the experiences of …
Student Perceptions And Preferences Of University-Affiliated Athletic Merchandise And Logos, Robin Hardin, Michelle L. Childs, Kirby D. Simpson
Student Perceptions And Preferences Of University-Affiliated Athletic Merchandise And Logos, Robin Hardin, Michelle L. Childs, Kirby D. Simpson
Journal of Applied Marketing Theory
College sports are certainly ingrained in the fabric of American society, and a significant aspect of this phenomena is the pageantry associated with college sports. This pageantry includes team logos and official team colors, and both are important aspects of fandom and team identification. Utilizing social identify theory as the theoretical framework for this research, the purpose of this study was to examine students’ university-affiliated athletic merchandise and logo preferences and related behaviors. Two focus groups were conducted with results showing three major themes, where students demonstrated polarizing views and opinions. These themes were (a) fashion and function, (b) orientation …
Real But Fictional: A Research Agenda Of Virtual Influencers For Brand Communications In Social Media Marketing, Lei Huang
Journal of Applied Marketing Theory
With the rise of virtual influencers (VIs) and their impacts on influencer marketing, this paper proposes a future research paradigm on how to develop brand communication strategies through a novel understanding of VIs from both the consumer and company perspectives. Built on the parasocial interaction theory and the human brand theory, six propositions aim to provide research guidelines for influencer and social media marketing by leveraging the use of VIs in a brand-consumer relationship. The theoretical and managerial implications are also discussed.
The Digital Engine Model: Generating Leads Through The Application Of Dcm And Inbound Marketing, Kyle A. Huggins, John D. Hansen
The Digital Engine Model: Generating Leads Through The Application Of Dcm And Inbound Marketing, Kyle A. Huggins, John D. Hansen
Journal of Applied Marketing Theory
Digital Content Marketing (DCM) has become a primary tool for marketers in driving lead generation in today’s digital marketing world. Leading brands are creating and curating content trying to build brand equity and trust, connecting content to consumer action through brand story. And while strong theoretical models of content marketing have been discussed in the marketing literature, like Hollebeek and Macky (2019), there is a dearth of understanding about the application and direct impact of organic digital content strategies on marketing directives. This paper investigates an applied model, called The Digital Engine, which provides instruction on proper inbound marketing techniques …
Comments From The Editors, Tulay Girard, Melek Meral Anitsal
Comments From The Editors, Tulay Girard, Melek Meral Anitsal
Journal of Applied Marketing Theory
Comments from the Editors:
We welcome you to the current issue of the Journal of Applied Marketing Theory. The Journal of Applied Marketing Theory (JAMT) aims to provide a reputable platform for publishing academic research that advances marketing knowledge and offers insights for marketing managers.
In the current issue, we are pleased to present six manuscripts that offer unique insights into several diverse topics. Each article received praise from our review team and we are happy to have the opportunity to present them to you in this edition of JAMT.
Psychosocial Factors Affecting Intention To Play Esports, Soojung K. Park, Jennifer Y. Mak, Lei Ouyang
Psychosocial Factors Affecting Intention To Play Esports, Soojung K. Park, Jennifer Y. Mak, Lei Ouyang
Journal of Applied Marketing Theory
According to a report by Newzoo (2023), global e-sports revenue will reach US$187.7 billion in 2023, a year-on-year increase of 2.6%. By understanding the motivations of esports players, marketers can tailor their strategies, messages, and products better to meet the needs and desires of the esports community, ultimately enabling more effective marketing campaigns and increased brand success. This study explored the psychosocial factors that influenced esports participation and attempted to identify the most influential motivational factor among these three factors: enjoyment, escapism, and social interaction. The data for analysis is based on reliable responses from 200 eSports players gathered through …
Digital Vs. Traditional: Comparing Sales Students' Initial Post- College Career Search Preferences Before And After Covid-19, Linda Mullen, Randy Stuart, Michael L. Thomas
Digital Vs. Traditional: Comparing Sales Students' Initial Post- College Career Search Preferences Before And After Covid-19, Linda Mullen, Randy Stuart, Michael L. Thomas
Journal of Applied Marketing Theory
This study explores the impact of the COVID-19 pandemic on the
career search strategies of college students studying professional
sales. The research consists of a post-pandemic study that is
compared to a previous study conducted pre-pandemic in 2019. The
paper investigates the preference of sales students for digital
media versus face-to-face interactions in their career searches.
The pre-pandemic study revealed that while sales students
engaged with digital media, they still heavily relied on traditional
methods. The post-pandemic results differed primarily in students’
interviewing preferences. Despite the challenges posed by the
pandemic, students continue to utilize both online and traditional
resources. …
Editorial, Teresa R. Behrens
Widening The Aperture: A Case Study Of Widening The Definition Of Evidence For Strategy, Jennifer James, Sandra Hilliard
Widening The Aperture: A Case Study Of Widening The Definition Of Evidence For Strategy, Jennifer James, Sandra Hilliard
The Foundation Review
The need to “widen the aperture” to consider different types and sources of evidence is paramount to sharpening grantmaking strategies that are in service of those we seek to serve. This article describes an underlying process of identifying and applying equity considerations in the evidence considered for strategy development in the context of a large, national foundation.
The aim was to develop a “common evidence base” — the core of which was a database library — and what was understood from the evidence was synthesized to bring together what was currently known, the edges of the foundation’s understanding, and emerging …
The Landscape Of Community-Based Giving Days In The United States, Abhishek Bhati, Andrew Burk
The Landscape Of Community-Based Giving Days In The United States, Abhishek Bhati, Andrew Burk
The Foundation Review
Within the last decade there has been an exponential growth of community foundation- led giving days, credited in general to the ease afforded by online giving, the social media presence of nonprofits, and the sense of community these events widely impart. However, current academic literature on these events remains sparse. This article addresses this gap with a longitudinal examination of the growth of community foundation-led giving days from 2009 to 2022.
The study found only two giving days led by community foundations in 2009, peaking at 78 in 2020, and plateauing to 71 giving days in 2022. In 2020, the …
Philanthropy’S Uneasy Journey Into Mental Health Grantmaking, Mallet R. Reid, Robert J. (Bob) Reid, Ximena Murillo, Anna Bobb
Philanthropy’S Uneasy Journey Into Mental Health Grantmaking, Mallet R. Reid, Robert J. (Bob) Reid, Ximena Murillo, Anna Bobb
The Foundation Review
The increasing prevalence of mental illness and addiction in the United States has drawn considerable attention from grantmakers, which could catalyze the development and delivery of innovative approaches to these complex and difficult-to-treat behavioral health disorders. Relatively little is known, however, of the perspectives of these funders on how best to undertake this work.
To assist foundations in meaningful engagement with the field of behavioral health, this article shares the responses of 17 highly experienced behavioral health grantmakers to two research questions: What are the experiences of foundations that have funded behavioral health initiatives? What issues should be considered by …
A Year Of Learning: Educating The Philanthropic Community About Racialized And Stigmatized Nonprofits, Shariq Siddiqui, Rafeel Wasif, Abdul Samad
A Year Of Learning: Educating The Philanthropic Community About Racialized And Stigmatized Nonprofits, Shariq Siddiqui, Rafeel Wasif, Abdul Samad
The Foundation Review
Islamophobia and a lack of legitimacy heavily impact Muslim-led nonprofits and limit their relationships with philanthropy in the United States, resulting in an anemic, continually underfunded sector. This article explores that disconnect within a discussion of the Year of Learning, a unique series of virtual workshops that brought together foundations and nonprofits serving the Muslim American community.
Among the barriers to more effective relationships that emerged from the workshops were the presence of Islamophobia within society at large and philanthropy in particular, a hesitance among U.S. foundations to fund faith-based work, and a lack of capacity among Muslim-led nonprofits. Also …
Why Foundations? The Theory And Strategy Of The General-Purpose Foundation, Samsher (Sam) Singh Gill
Why Foundations? The Theory And Strategy Of The General-Purpose Foundation, Samsher (Sam) Singh Gill
The Foundation Review
As foundations increasingly grapple with the penetration of socioeconomic dissension into every facet of our country’s public culture, it has become difficult to evade the moral salience of whether philanthropic wealth aggregation and allocation reflect or even entrench the structures of material accumulation many now see at the root of declining support for liberalism across advanced economies.
This essay argues that contrary to growing internal and external anxieties about the role and legitimacy of general-purpose foundations in the United States, there is a sound theoretical expression of them as an essential institution in a liberal democracy. The core principle of …
Risks In Grantmaking: A Study Of Australian Foundations, Daniel Archibald, Reza Tajaddini, Mary Dunkley
Risks In Grantmaking: A Study Of Australian Foundations, Daniel Archibald, Reza Tajaddini, Mary Dunkley
The Foundation Review
In the pursuit of more effective giving, the nonprofit sector has been increasingly advocating for foundations to take on more risk in their grantmaking. This article investigates the risk experience in the charitable funding process and the approaches taken to mitigate unwanted risks. Failure to adequately manage such risks can negatively influence the legacy of a foundation and the effectiveness of the programs and projects it funds.
Particularly, this article contributes to the improvement of managing the risks that arise in the grantmaking process by identifying those key risks faced by different types of foundations, thus helping to prioritize the …