Business Commons^™

Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi

Student Works (2020-2029)

This study examines the relationship between ownership structure and corporate tax avoidance among Malaysian publicly listed firms, with particular emphasis on the moderating role of multinational corporation (MNC) status. Drawing on agency theory, the study investigates how three ownership types government ownership, managerial ownership, and institutional ownership influence firms’ tax avoidance behaviour. Using a quantitative research design, the study analyses panel data from 885 non-financial companies listed on Bursa Malaysia’s Main Market over the post-COVID-19 period from 2021 to 2023. Tax avoidance is proxied using adjusted effective tax rates (ETRadjusted), and panel regression techniques are employed to test the hypothesised …

The Significance Of Risk Mitigation Strategies On Project Success In The Construction Industry, Arielle Summer Weinzweig Aweinzweig

Harrisburg University Dissertations and Theses

The construction industry is persistently challenged by risks such as cost overruns, schedule delays, and quality failures, often arising from ineffective or reactive mitigation strategies. To bridge the gap between theoretical frameworks and real-world applications, this study investigates the impact of risk mitigation techniques on project success in the construction industry. The study employs a qualitative method approach, with qualitative interviews to examine management insights and adoption barriers. Founded on risk management theory, this study aims to analyze existing mitigation techniques, identify key risk factors, and develop an evidence-based framework to enhance risk assessment and strategy implementation. It is projected …

Project Risk Management In Ai-Enabled Systems: Managing Ethical, Privacy, And Governance Risks, Onome Cynthia Anakanire

Harrisburg University Dissertations and Theses

This research examined how Artificial intelligence (AI) has been embedded in project-based work, particularly in finance and software industries, where it enables efficiency and assists in complex decision-making. However, these innovations introduce significant ethical, privacy, and governance risks that traditional project risk management frameworks fail to adequately address. This study investigated how project managers can systematically integrate the management of these emerging risks into AI-enabled projects. Using a qualitative research design, the study drew on semi-structured interviews with project managers, compliance officers, and AI developers in finance, software and related sectors. Supplementary data included internal project documentation and risk registers. …

Ceo Duality And Environmental Efficiency : Empirical Case Study On Chinese Publicly Listed Companies Between 2015-2024, Mariam Ahmed El Taher

Theses and Dissertations

Abstract

The paper investigates the potential effects of CEO duality—where the CEO also chairs the board—on environmental efficiency in Chinese listed companies between 2015 and 2024. Energy intensity, or total energy use per unit of revenue, serves as a stand-in for environmental efficiency. In the full sample, CEO duality is consistently linked to higher energy intensity (≈19–27 units; p< 0.01) using firm, year, and (in the pooled models) sector fixed effects with firm-clustered standard errors, suggesting lower environmental efficiency under unified leadership. In line with creditor discipline, market capitalization is typically negative and substantial, headcount is positive, and leverage (Net Debt/EBITDA) is negative. Moderation tests reveal that leverage significantly reduces the duality–inefficiency link (Duality×Leverage ≈ −0.49; p< 0.05), while interactions with board conflicts, working capital, gender diversity, and disclosure/independence are statistically insignificant.

The study uses an instrumental-variable estimation to account for potential endogeneity, where CEO duality may itself be influenced by unobserved firm characteristics or past performance. Diagnostic tests (Anderson LM, Cragg–Donald F, and Sargan) confirm that the instrument, which is based on …

The Impact Of Innovation Belief On Strategic Product R&D, Yan Zhou

Dissertations and Theses Collection (Open Access)

In highly uncertain innovation scenarios characterized by long R&D cycles and high risks, how to continuously drive enterprises to develop market-competitive blockbuster products has become a critical issue of shared concern in both practice and academia. Existing research has mostly explained differences in blockbuster product R&D from perspectives such as resource allocation, organizational structure, or institutional incentives, while paying insufficient attention to cognitive and belief factors at the individual level. Based on this, this paper introduces the psychological and cognitive variable of "innovative belief" to systematically examine its impact mechanism on blockbuster product R&D capability.

Taking the R&D team of …

Market Culture And Innovation Acceptance In Fire Safety Products: The Moderating Role Of Perceived Market Regulation, Xu Zhang

Dissertations and Theses Collection (Open Access)

Against the backdrop of continuously rising global fire safety standards and ongoing technological iteration in fire protection products, whether innovative fire protection products can be effectively accepted by the market has become a critical issue influencing the returns on firms’ innovation investments and the high-quality development of the industry. Existing studies have predominantly explored innovation diffusion mechanisms from the perspectives of technological attributes or organizational factors, while paying relatively limited attention to market culture as a contextual factor, as well as to the differentiated role that government regulation may play in this process. Based on this, this study takes institutional …

Leadership Styles And Their Impact On Employee Engagement, Commitment, And Satisfaction In Non-Profit And For-Profit Organizations, Laure-Ann Swaby

JWU Dissertations & Theses

As organizations face challenges in sustaining retention and development, they must analyze and implement strategies to strengthen their workforce (Hassanein & Özgit, 2022). Employees are a company's greatest asset; without them, production would halt, as their knowledge, skills, and abilities drive organizational performance and operations (Chunhui et al., 2004; Gallup, 2023). Sturm and Vera (2011) showed that employees tend to be less committed when factors such as desired leadership styles, engagement, and job satisfaction are negative within an organization. Over the past decade, turnover has increased significantly, imposing financial challenges to organizations across both the non-profit and for-profit sectors (McCrory …

Leader Rounding For Outcomes To Improve Employee Retention, Laura R. Escobar

Electronic Theses and Dissertations

Intention to leave a nursing staff position, if not addressed, may lead to an increased rate of nursing turnover. High turnover rates can negatively affect staffing patterns, increase organizational costs, and disrupt the continuity of patient care. A quantitative quasi-experimental pre-/posttest design was used to evaluate the impact of the High Reliability Organization Leader Rounding for Outcomes tool to reduce the intent-to-leave scores, as measured by the Turnover Intention Scale (TIS-6), compared to current practice over 12 weeks. Implementation of the tool provided a structured leader rounding process designed to strengthen communication, recognize staff contributions, and proactively identify workplace concerns. …

Managing Capacity Development For Administrative Staff In Higher Education Institutions: A Case Study Of The American University In Cairo, Amal Gamal Kaldas

Theses and Dissertations

Capacity development (CD) is a fundamental factor in the success of an organization, particularly in the initiation of higher education (HEIs) where administrative staff have a significant role in operational functions. This thesis presents several aspects that shape the capacity development for administrative staff in higher education institutions and the foundation of theories that relate to CD. Focusing on The American University in Cairo (AUC) as a case study to explore the current CD programs, how the administrative staff perceive the CD programs, and the challenges that hinder AUC in implementing these programs, and how AUC manages these programs. A …

Structural Empowerment And The Work Environment Of Nursing Home Care Workers In China, Yawen Ou

Lingnan Theses (MPhil & PhD)

China is experiencing a profound demographic transformation as its population ages rapidly, driven by declining fertility, increased longevity, and long-term effects of the One- Child policy. Traditional family-based elderly care has become increasingly unsustainable due to the pressures of the “4-2-1” family structure and the rising prevalence of empty-nest households. In this context, there is an increasing trend in institutionalized elderly care, accompanied by a growing demand for Nursing Home Care Workers (NHCWs). In spite of their vital importance, NHCWs often face heavy workloads, poor compensation, low recognition, and limited professional autonomy. This study explores the work environment and structural …

Strategies Some Small Business Owners Use To Implement New Accounting Technology, Susie Annmarie Stewart-Branch

Walden Dissertations and Doctoral Studies

Abstract Small business owners often face challenges when implementing accounting information systems, resulting in inefficiencies and reduced competitiveness. The study was grounded in the technology acceptance model (TAM), which guided examination of how small business owners implemented, evaluated, and sustained accounting software use while addressing implementation challenges and leveraging internal and external support. Data were collected through semi-structured interview questions from six small business owners who used accounting software such as QuickBooks, and thematic analysis identified five themes: (a) change management and organizational culture, (b) importance of external support and strategic partnerships, (c) measuring effectiveness through operational and client metrics, …

Esg And Firm Performance In China: The Moderating Role Of Firm Size And Covid-19, Peng Dan

Student Works (2020-2029)

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and firm performance in China's A-share listed companies, with a particular focus on the moderating roles of firm size and the COVID-19 pandemic. Drawing on stakeholder theory, the research investigates whether ESG activities contribute positively to firm performance, and how this relationship varies with firm size and during crisis periods. The sample consists of Chinese A-share firms from 2019 to 2023, a period that includes the COVID-19 pandemic. After data processing, there are a total of 14,186 observations over the five-year period. Firm performance is measured using both …

Navigating Geopolitical Disruptions: Adaptive Strategies For The Agri-Food Sector, Barbara H. Skudrzyk

Dissertations

This study explores how Polish food supply chain stakeholders enhance global resilience in response to geopolitical disruptions. Focusing on the geopolitical conflict in Ukraine, this dissertation explores its effects on Poland’s agri-food supply chain and the adaptive strategies employed to foster resilience. The research aims to pinpoint and analyze the most significant operational risks within Polish agri-food supply chain stakeholders. This study explores how risks impact key areas of the supply chain, given their central role in food security and economic stability, and evaluates how well current strategies mitigate disruption and build resilience. Ultimately, this work develops a comprehensive framework …

Effects Of Ai Transparency On Perceived Fairness In Ai-Driven Selection Tools: The Mediating Roles Of Ai Literacy And Attitudes Towards Ai, Tony Mellek

Industrial-Organizational Psychology Dissertations

Artificial intelligence is becoming an increasingly prominent feature of modern hiring, creating opportunities to enhance efficiency and consistency in selection. This study examined how AI transparency, AI literacy, and attitudes toward AI shape applicants’ perceptions of fairness when engaging with AI-scored pre-hire assessments. A sample of 290 U.S. adults were randomly assigned to either a high- or low-transparency hiring scenario and then completed measures of AI literacy, attitudes toward AI, and procedural fairness. Results indicated that both AI literacy and attitudes toward AI were strong and significant predictors of perceived procedural fairness, suggesting that applicants who feel knowledgeable about AI …

Advancing Screening For Intimate Partner Violence In Pregnant Individuals Throughout The Perinatal Period To Prevent Adverse Pregnancy And Maternal Outcomes, Emilia R. Valdez

Nursing | Senior Theses

Background: Intimate Partner Violence experienced by pregnant individuals contributes to adverse pregnancy outcomes and maternal health. A mother’s exposure to Intimate Partner Violence (IPV) can affect their ability to carry a healthy pregnancy to term (38 – 40 weeks gestational age) and places them at risk for comorbidities including; Preterm birth, Intrauterine Growth Restriction, Low Birth Weight/ Small for Gestational Age, Premature Rupture of Membranes and Miscarriage. The incidence of IPV screening is not accessible to all pregnant individuals due to healthcare providers lack of education, time constraints in the workplace, bias and discomfort towards IPV. The implementation of IPV …

The Relationship Between Registered Nurse Burnout, Organizational Engagement, And Quality Outcomes In Acute Care Hospitals, James E. Parsons

Theses, Dissertations and Capstones

Registered Nurse (RN) burnout remains a significant challenge in acute care hospitals, with far-reaching consequences for staff well-being, organizational performance, and patient care outcomes. Characterized by emotional exhaustion, depersonalization, and a reduced sense of personal accomplishment, burnout among RNs contributes to decreased job satisfaction, increased turnover, and compromised care quality. Despite extensive research on burnout, few studies have integrated theoretical frameworks such as the Theory of Reasoned Action (TRA) with large-scale, nationally representative data to empirically test how burnout influences organizational engagement and healthcare quality outcomes.

This quantitative, non-experimental study examined relationships among RN burnout, organizational engagement, and patient care …

Market Reactions To Software M&A: Cross-Border Vs. Domestic Evidence, Aaryan Magan

CMC Senior Theses

The software industry in the United States has seen a period of sustained merger and acquisition (M&A) activity as firms seek synergies in diverse product offerings, efficiency plays, or intellectual capital. Within this activity is also a subset of deals that comprise U.S. acquirers transacting with foreign companies. These cross-border transactions have become an integral part of M&A strategy for companies across all industries. This paper aims to gauge investor sentiment regarding cross-border M&A deals in the software industry relative to domestic M&A deals in the software industry. The event-study methodology captures Cumulative Abnormal Returns (CAR) in two distinct event …

Leadership And Creative Placemaking In Central Appalachia: Morehead, Kentucky, Toni C. Hobbs

Theses and Dissertations--Arts Administration

In rural Appalachia, longstanding patterns of extractive economic development, coupled with limited public investment and uneven institutional support, have contributed to persistent economic stagnation and a diminished sense of pride among residents. These conditions reflect deeper structural challenges, including economies shaped by resource extraction and external control. Addressing these conditions is critical to fostering economic growth, promoting cultural heritage, and enhancing overall well-being in the region. By cultivating resilient communities, leaders can create environments in which both the economy and local pride can thrive, contributing to a more prosperous and unified Appalachian region.

This study investigates the organizational and leadership …

Mass Tourism And Sustainability Discourses: A Rhetorical Analysis Of Stakeholder Communication Across The Canary Islands, Iceland, And Puerto Rico, Carmen Collins

Theses and Dissertations

This study analyzes 123 websites from the Canary Islands, Iceland, and Puerto Rico, each including an equal number of tourism businesses, environmental organizations, and governments from each region, to examine the rhetorical digital communication strategies used and the textual differences between these websites. Thematic analysis was the methodology employed in this study. Ten themes were found inductively from the data, which are: 1) economic value framing, 2) cultural identity and heritage, 3) technological mediation, 4) inspiring guilt, awe, and urgency, 5) sustainability as an instrument, 6) intergenerational responsibility, 7) global versus local contestations, 8) accessibility and inclusion, 9) transparency and …

Emotional Valence In Sustainable Fashion Advertising And The Cognitive And Affective Drivers Of Consumer Response As Determinants Of Digital Engagement Behavior, Cassidy Jane Cisz

Theses and Dissertations

The dominance of the linear value chain and its perpetuation of overconsumption create persistent barriers to sustainable fashion brands in their effort to articulate a value proposition that justifies the price premium associated with ethical and sustainable production. To address this challenge and remain competitive within a marketplace dominated by low-cost fast fashion, these brands must differentiate through appeals that clearly reflect their values, mission, and climate commitments. While advertisements for sustainable goods use a broad set of persuasive strategies, this study evaluates two dominant emotional appeals, Positive Environmental Appeals (PEA) and Negative Environmental Appeals (NEA), both of which are …

Imposter Phenomenon And Leadership Effectiveness In Female Leaders: Exploring The Roles Of Intellectual Humility, Perfectionism, And Mentorship, Christina Clarke

Theses, Dissertations and Capstones

First identified by Clance and Imes in 1978, Imposter Phenomenon describes a widespread psychological experience marked by persistent self-doubt, difficulties in accepting personal achievements, and a fear of being exposed as an unqualified "fraud" despite demonstrated competence. For over 45 years, most research on IP has primarily focused on its negative impacts, both personally and professionally, although limited recent studies have highlighted some positive aspects. While IP doesn’t differ amongst groups, most of the research and layman’s content on IP is associated with females. Drawing on empirical data that gender-diverse leadership outperforms homogeneous leadership teams, this research seeks to address …

Management Control Systems And Financial Stability In Nonprofit Organizations, Mary Constance Augustine

Theses, Dissertations and Capstones

Nonprofit organizations are critical to the United States economy, employing more than 12.8 million and providing vital services beyond what government programs can accomplish. These organizations are facing unparalleled financial challenges as competition for revenue sources increases and competitive pressure to excessively reduce overhead costs increases. Over the last three decades, managerial accounting literature has studied the effect of management control systems on innovative abilities in the commercial sector and recently, scholars have begun to apply these theories and methods to the nonprofit sector. Using Simons’ Levers of Control framework, this study employs a validated survey scale for nonprofit organizations …

The Effect Of Perception & Trust: How Our Flaws Shape Prices, Institutions, Systems, And Economic Stability, David Mackinnon Butler

Senior Honors Theses and Projects

No abstract provided.

Strategic Analysis Of Project Learn, Marley Clark, Cameron Kelly, Caden Bahry, Carter Hane

Williams Honors College, Honors Research Projects

This project will conduct a strategic analysis of Project Learn of Summit County in order to evaluate its current position and recommend ways to strengthen its long-term success. Project Learn is a nonprofit organization focused on improving adult literacy and providing educational support services that help individuals gain essential reading, writing, and life skills. Our team will analyze the organizations internal strengths and weaknesses, as well as external opportunities and threats, in order to better understand the challenges and advantages Project Learn faces in todays environment. Using strategic management tools and concepts, we will evaluate the organizations mission, objectives, and …

Burnout And Workforce Outcomes Among Registered Nurses, Madeline Willcoxen

Theses, Dissertations and Capstones

Purpose: The purpose of this study was to examine the relationship between staffing and organizational support interventions and workforce outcomes among registered nurses providing direct patient care in hospital settings. The study focused on three measurable outcomes: emotional exhaustion, absenteeism, and annual nurse turnover. The population included hospital-based registered nurses, and the comparison involved standard staffing and support conditions.

Methods: A systematic literature review was conducted following PRISMA 2020 guidelines. Studies published between 2015 and 2026 were identified using PubMed, CINAHL, Scopus, and PsycINFO databases. Inclusion criteria required quantitative studies examining staffing or organizational support interventions among registered nurses in …

Ai In The Workplace: Understanding Role Ambiguity, Employee Motivation, And Learning Engagement, Sheena Leah Metzger

Theses, Dissertations and Capstones

The rapid integration of artificial intelligence (AI) into organizational processes has altered how work is performed and experienced by employees, yet empirical research examining the human implications of AI-driven change remains limited. This study examined the perceived impact of AI implementation on role ambiguity, employee motivation, and training engagement, and investigated the moderating role of perceived organizational support (POS). Grounded in Job Demands–Resources (JD-R) Theory and Organizational Support Theory (OST), the research examined how employees interpreted and responded to AI-related changes in their work environment.

The results offer valuable insights into a shifting perception of how employees experience technology in …

Transformational Leadership And Change Management In Equity-Centered Nonprofit Organizations, Lisa M. Merchant

All Capstone Projects

This qualitative study explores how nonprofit leaders use transformational leadership strategies to respond to rapid or unprecedented change and how these behaviors contribute to resilient change management. Grounded in transformational leadership theory and change management frameworks, including Lewin’s three-stage model and Kotter’s eight-step model, this study examines leadership practices within mission-driven organizations. Semi-structured interviews were conducted with nonprofit leaders representing organizations advancing equity in areas such as education, healthcare, economic opportunity, and social justice. Findings indicate that leadership during disruption in equity-centered nonprofit organizations is not episodic; rather, it is sustained, relational, and values-anchored. Leaders sustain organizational resilience by anchoring …

Build A Global Art And Jewelry Auction Ecosystem That Integrates Offline And Online, Xiaochun Cathy Liu

MA Projects

Our success path is clear and executable: through a phased global market penetration strategy, we first deeply cultivate the Asia Pacific region to establish a lighthouse, then enter the European and American hinterland, and ultimately achieve global network interconnection; Deeply bind core collectors through the "elite membership system" and build a high stickiness community; And by competing for academic discourse power and publishing authoritative market indices, gradually mastering the pricing power of the industry, evolving from a participant to a rule maker. Arture's vision is to become a super species that integrates trading platforms, academic institutions, top communities, and industry …

Artisanal Retreats, Michelle Larose

MA Projects

Artisanal Retreats is a luxury travel provider blending holistic personal wellness with art creation, appreciation, education and collection. We offer our clients an unparalleled retreat experience at our 250-acre pastoral escape, combining traditional wellness amenities and activities with art focused pursuits to aid guests in achieving optimal Creative Wellness. Set on a gorgeous, historic farm near the bucolic town of Middleburg, Virginia, Artisanal Retreats’ guests are transported to a heightened level of relaxation and vitality through our exceptional programming and hospitality. Our team is comprised of seasoned professionals, from both the art world and the wellness industry, intent on bringing …

Enhancing Military Health System Organizational Efficiency And Quality Of Care Through A Social-Ecological Framework, Eric L. Peipelman

College of Graduate Studies: Theses & Dissertations

Timely and fair adjudication of incivility-related actions within the Department of Defense (DoD) and Military Health System (MHS) is increasingly crucial for maintaining accountability, mission readiness, and quality of care. Ongoing delays in resolving workplace complaints and inefficiencies in resource-heavy adjudications highlight the need to shift from reactive complaint handling toward proactive civility promotion and transparent decision-making. This Integrated Learning Experience (ILE) introduces the Peipelman Civility Discussion and Assessment Toolkit (PCDAT)—a comprehensive, evidence-based framework designed to improve civility, optimize resources, and enhance communication, even in the MHS. Based on the Social-Ecological Model (SEM) and adapted from the Workplace Power and …