Business Commons^™

One Hundred Years Of The U.S. Tax Court (1924-2024): An Examination Of The Tribunal, Its Judges, And Firms’ Involvement In Tax Litigation, Rolando Daniel Sanchez

Theses and Dissertations

This dissertation consists of three interrelated essays on the U.S. Tax Court. The first essay examines the institutional background of the U.S. Tax Court (formerly the Board of Tax Appeals), thereby framing its importance and history. Focused on the factors that gave rise to the Board of Tax Appeals, this essay begins by distilling prior histories and discussing the circumstances that birthed the institution. Next, the paper expounds on early proponents of the Board of Tax Appeals, such as the American Mining Congress and key individuals therein. Specifically, I propose strong influence for the formation of the Board of Tax …

Securing Mobile Payments: The Impact Of Blockchain Technology On Transaction Integrity, Snehal Chaudhari

Electronic Theses, Projects, and Dissertations

This study investigates how blockchain, tokenization, and smart contracts improve security and transparency in mobile payment systems, addressing critical vulnerabilities in the increasing mobile payments industry. The main research questions are: (RO1) How can integrating blockchain technology improve the transparency and security of mobile payments? (RO2) Why do tokenization and smart contracts play a crucial role in improving security for mobile payments?

Case study outcomes include: (RO1) Shido Wallet's decentralized blockchain provides more control and transparency over their financial transactions, overcoming traditional security and trust concerns. Project Khokha illustrates blockchain's scalability and efficiency by allowing for high-speed, confidential interbank transactions. …

An Analysis Of Security Risks Posed By Text-Based Generative Ai And Corporate Security Weaknesses Leading To Data Leaks, Tashya Rakshana Byreddy

Electronic Theses, Projects, and Dissertations

ABSTRACT

Generative AI (GenAI) has become a fundamental part of modern life, influencing how we work, learn, and interact with technology. This project focuses specifically on text-based GenAI, which is widely used for tasks such as information gathering, code improvement, and content creation. Despite its benefits, it presents significant security risks that are often underestimated by users. This project investigates these risks and the corporate security gaps that lead to unintentional data leaks. The project also provides a brief overview of Large Language Models (LLMs), which are based on the deep learning technique known as Transformer architecture, used for performing …

Suspicious Activity Recognition Using Computer Vision, Chaitanya Krishna Karanam

Electronic Theses, Projects, and Dissertations

This culminating experience project explored innovative methods for enhancing anomaly detection in video surveillance systems, a vital concern for public safety and security management. The research questions addressed were: Q1) What emergent approaches in Activity-based Human Action Recognition (AbHAR) lead to significant advancements in surveillance technology driven by human cognition? Q2) How can the processing and detection phases of video monitoring systems be optimized for improved efficiency? Q3) What are the advantages of ensemble approaches over individual algorithms in enhancing the robustness and accuracy of anomaly detection systems in video surveillance?

The findings were: (Q1), That deep learning methodologies, particularly …

Identification Of Distressed Real Estate Properties Using Natural Language Processing/Machine Learning, Pavithra Sirigiri

Electronic Theses, Projects, and Dissertations

The Real Estate industry is a great asset class that involves constructing, buying, and selling property. Although technology has made significant progress in buying and selling real estate properties online, via Zillow and Redfin, the ways to find distressed real estate properties as an investment opportunity seem to be lacking. This culminating experience project explored how to use machine learning to classify a property as distressed or non-distressed. The research questions are: Q1. How can Natural Language Processing methods like Latent Dirichlet Allocation (LDA) be leveraged to identify distressed and non-distressed real estate properties? (Tijare & Rani, 2020) and Q2. …

Mitigating Credit Card Fraud In European Countries, Gurninder Singh

Electronic Theses, Projects, and Dissertations

The detection of credit card fraud is essential to lower monetary losses and boost consumer trust in financial institutions. The effectiveness of two machine learning models, the Hidden Markov Model (HMM) and Logistic Regression, in identifying credit card fraud was examined in this study. Data was gathered from a large dataset of transaction records to analyze each model's projected accuracy, precision, and recall. The research questions addressed are: (Q1) In terms of recognizing credit card fraud, how do artificial neural networks and decision trees perform differently? (Q2) What are the comparative accuracy levels of Markov versus Logistic Regression when it …

The Impact Of Benevolent Sexism On Evaluations Of Female Leaders, Daniella A. Lockhart

Electronic Theses, Projects, and Dissertations

This study investigated the impact of benevolent sexism beliefs on evaluations of female leadership candidates in hiring decisions, as well as the moderating effects of occupational gender composition and the gender of the comparison candidate. While seemingly positive, benevolent sexism subtly reinforces traditional gender roles by portraying women as warm but less competent, particularly in leadership roles where competence is crucial. The data in this study was collected from 146 participants via an online questionnaire using MTurk and snowball sampling. Aligning with previous research on gender bias, results indicated that benevolent sexism negatively impacts perceptions of competence and warmth, especially …

Comparative Assessment Of Machine Learning And Deep Learning Models For Drug Effectiveness Using Sentiment Analysis, Blessing Ogechukwu Nwogu

Electronic Theses, Projects, and Dissertations

In recent years, the proliferation of online patient-generated drug reviews has created a valuable resource for assessing drug effectiveness and patient satisfaction, with sentiment analysis emerging as a powerful tool for extracting insights from this unstructured data.

This culminating research project conducted a comparative analysis of traditional Machine Learning (ML) and Deep Learning (DL) models for assessing drug effectiveness using sentiment analysis of participant reviews. The research aimed to evaluate the performance of Support Vector Machine (SVM), XGBoost, Random Forest, Long Short-Term Memory (LSTM), and Bidirectional Encoder Representations from Transformers (BERT) models in this context. This culminating research project addressed …

Employee Development And Employee Resilience In The Post-Covid-19 Workplace: A Quantitative Study Of High School Educators, Amy Keiser Maffei

Graduate Theses and Dissertations

The problem addressed by this research is the need for protective factors to support teacher resilience. Organizations that fail to develop employee resilience risk failing to enjoy the positive outcomes associated with it. Research-based methods to improve resilience may benefit organizations, including school districts. The purpose of this study was to examine the relationship between employee development provided by a school district and the resilience of its high school teachers in the post-Covid-19, in-person workplace. Conservation of Resources theory served as the framework to guide the research. Study participants completed a questionnaire with Likert-style response options, with items to assess …

Unlocking Lean Construction: Decoding The Root Causes Of Initial Implementation Failures, Adam Hoots

All Theses

In recent years, the construction industry has increasingly adopted lean construction methodologies, with the aim of enhancing project efficiencies, eliminating waste, and delivering projects that exceed all project owner expectations. With this as the industry’s focus, many projects struggle with the initial implementation of lean principles, leading to disrespect of people and resources, cost overruns, schedule delays, stakeholder misalignment, and compromised quality. This research investigates the reasons behind initial failures and how they influence the broader industry's perception of lean construction.

Drawing from a comprehensive case study of a higher education dormitory and dining facility project, this research study explores …

Estimating The Effect Of Residential Sales Prices On Building Permits, Emilio Becerra

All Theses

This paper addresses home sales prices’ impact on residential building permit authorization in South Carolina’s Greenville and Richland counties amid the COVID-19 pandemic. The estimation uses a comprehensive data set of the housing markets in both counties for 2016 to 2022, incorporating 88,098 home sales. The analysis exploits the variation in sales prices of homes to analyze the sensitivity in the supply of permits to builders through an instrumental variables approach. Using two instruments, violent crimes and household income, the effect of sales prices on the supply of building permits is positive and statistically significant. Included in the first-stage regression …

Growing Industry-University Partnerships: Virtual Workshop On Industry Sponsored Research, Mark Stone, Santosh K. Pitla

Department of Agricultural and Biological Systems Engineering: Presentations and White Papers

The Department of Biological Systems Engineering (BSE) at the University of Nebraska-Lincoln (UNL) hosted a virtual workshop on developing capacity for industry-sponsored research (ISR). This dynamic event brought together faculty, researchers, industry leaders, and students to explore innovative strategies for advancing ISR.

The workshop addressed four key themes: (1) fostering sustainable industry-academic partnerships; (2) tackling intellectual property (IP) challenges; (3) building institutional and individual capacity for ISR, and (4) empowering students as critical contributors to industry research. Through expert-led presentations, an engaging panel discussion, and interactive brainstorming sessions, participants identified actionable steps and articulated a vision for the future of …

Meta-Entrepreneurship: An Analysis Theory On Integrating Generative Ai, Agentic Ai, And Metaverse For Entrepreneurship, Yingying Zhang, Keng Siau

Research Collection School Of Computing and Information Systems

Metaverse entrepreneurship has emerged as an innovative topic alongside the development of generative AI, agentic AI and metaverse. This study conceptualizes meta-entrepreneurship as a novel form of entrepreneurial activity that enables value creation within virtual and physical realms and proposes an analytical theoretical framework based on a systematic literature review, observations, and focus group study. Our framework is structured around three layers (infrastructure, content, and experience) and two domains (metaverse-based operational domain and AI-based production domain), aims to conceptualize “what is meta-entrepreneurship” and identify new possibilities. The research highlights the multifaceted impact of meta-entrepreneurship on individuals, corporations, industries, societies, and …

Strategies For Competitive Advantage In Libraries And Information Centers, De-Graft Johnson Dei, Linda Anane-Donkor

Library Philosophy and Practice (e-journal)

Libraries and information centers keep experiencing sluggish growth due to the absence of an integrated and coherent strategy that can be deployed to enable them to be competitive, have a competitive advantage, and gain market position. This study, therefore, sought to assess the strategies for competition in libraries and information centers and develop a framework that can be deployed in libraries and information centers for competitive advantage. The study adopted a conceptual and qualitative approach to research. Based on the review and analysis, the researcher developed a framework that suggests that technology (infrastructure, social media systems, gamification, and artificial intelligence) …

Research On The Influence Of Complementary Assets On Innovation Performance Of New R&D Institutions, Yong Li

Dissertations and Theses Collection (Open Access)

Since the development of new R&D institutions in China in the 1990s, they have received advocacy and support from both national and local governments. After more than 20 years of exploration and development, new R&D institutions have gradually developed characteristics such as diversified investment sources, flexible organizational structures, market-oriented operations, and multi-functional coordination. These institutions have increasingly played an active role in promoting scientific and technological innovation and regional economic development. In the research on the development and evolution, modes and mechanisms, and performance and evaluation of new R&D institutions, numerous results have been generated, promoting the construction and development …

The Research On The Impact Of Listing Regime On Innovation For The Biotech Industry: Inspiration And Experience From Mb Rules 18a Published By Hkex, Yueying Dong

Dissertations and Theses Collection (Open Access)

The development of the Biotech Industry is not only connected to the national economy and livelihood of the people, but also affects the technology development, economy growth and national security of the country. The development depends on the technology innovation, with the essence for the continuous process of financial ecology guiding and technology refresh driving. For high-tech intensive industries of biotech companies, the development of the equity market is an important support for promoting the technology innovation. The capital market in guiding resource allocation has the responsibility of optimizing the listing regime, providing more external financing channels and promoting the …

The Effect Of Private Placement On Investment Efficiency: Empirical Evidence From The New Refinancing Regulations, Zhiyong Han

Dissertations and Theses Collection (Open Access)

Compared with public offerings, private placements are more attractive to investors due to a lower threshold, a simpler procedure, and a higher success rate of issuance. These advantages make private placements the preferred choice for listed companies seeking to issue additional shares in many capital markets. With the increased prevalence of private placements as a refinancing method, how to effectively leverage raised funds and improve investment efficiency has emerged as a topic under discussion within the academic community. However, whether private placements can affect investment efficiency remains controversial. Moreover, previous studies lack systematic empirical evidence, and endogeneity issues hinder an …

Impact Of Project Simulation Shareholding Incentive On Team Performance: Research Based On The Construction Industry, Jian Zhou

Dissertations and Theses Collection (Open Access)

China's construction industry is vast and possesses a wide market; however, it faces challenges such as unclear stratification and low concentration levels. Construction enterprises face significant constraints in key areas such as financial strength, team stability, and technological advancement, while also bearing substantial costs related to supervision and accountability. The project simulation shareholding mode enhances employees' sense of belonging and responsibility through a collaborative approach characterized by joint management, shared risks, and shared benefits. This improves project execution efficiency and quality, ultimately strengthening the core competitiveness of the enterprise. In the construction industry, projects often involve substantial investments and long-term …

Unravel The University-Enterprise Research Collaboration: Evidence From Multiple Cases, Lihua Luo

Dissertations and Theses Collection (Open Access)

This study elucidates the pivotal determinants of industry-university research collaboration within the chemical industry and delineates its operational modalities, which can offer valuable insights for pertinent theoretical research and practical applications. By employing grounded theory, an in-depth qualitative analysis of several collaborative cases between chemical enterprises and higher education institutions was conducted, which culminated in the construction of a theoretical model for industry–university research collaboration. The findings reveal that the government plays a significant intermediary role in industry–university partnerships by facilitating the smooth progression and commercialization of collaborative endeavors through policy support, financial subsidies, and performance evaluation.

Moreover, the complementarity …

The Double-Edged Effect Of Ceo Maximizing Values And Corporate Litigation Risk, Qing Xu

Dissertations and Theses Collection (Open Access)

Based on the higher-order theoretical perspective, this study explores the nonlinear influence mechanism of CEO value maximization tendency on corporate litigation risk and its boundary conditions. Based on the survey data of 225 CEOs in the Chinese context, it is found that CEO value maximization has a significant U-shaped relationship with corporate litigation risk, which indicates that moderate value pursuit can reduce litigation risk, but excessive pursuit will increase the possibility of risk, verifying the “dual governance effect”. Environmental uncertainty, redundant resources and CEO tenure moderated the U-shaped relationship between CEO value maximization and corporate litigation risk.

The theoretical contribution …

Political Embeddedness And Organizational Resilience: Empirical Investigation And Theorisation Of Institutional Translation Mechanisms In Chinese Private Enterprises, Shuai Shao

Dissertations and Theses Collection (Open Access)

China is governed by the Communist Party of China (CPC), which embodies the nation's core values, mission, and ideological framework. The CPC organization embeddedness represents a distinctive governance arrangement, reflecting the state's Political Integration Imperatives. In the context of significant external shocks such as Covid-19, how does this political embeddedness influence private enterprises' organizational resilience - specifically their capacity to withstand disruptions and their ability to recover? What are the underlying mechanisms driving these effects?

This study employs a mixed-methods approach to investigate how CPC organization embeddedness shapes organizational resilience within China's unique institutional context, and the mechanisms through which …

Leveraging Business Intelligence Tools For Enhancing Career Services In Higher Education, Vedanti Aghaw

Electronic Theses, Projects, and Dissertations

In today’s competitive job market, career services in higher education are crucial for equipping students with the skills and readiness they need to succeed professionally. Yet, traditional career service models often fall short of addressing the evolving needs of students due to limited abilities in tracking engagement, evaluating program effectiveness, and predicting job market trends.

This study addresses three key research questions: Q1. How can BI tools improve data-driven decision-making within career services? Q2. What role does predictive analytics play in enhancing career success forecasting? Q3. How can BI tools assist in optimizing resource allocation within career centers?

The findings …

Using Ai Tools To Unmask Sarcasm, Sidra Tehniyath Lnu

Electronic Theses, Projects, and Dissertations

Sarcasm can be identified in newspaper headlines in digital communication, as it is contextual and has low inter- and intra-observer reliability. This research aims to improve sarcastic comment identification using a natural language processing approach, especially the BI-LSTM. The primary concern is to use fine-tuning methods to enhance the ways that strengthen the sarcasm identification rate, which regards the factors that complicate an automatic identification process. The study explores the impact of techniques such as early stopping, optimal loss function selection, and hyperparameter tuning to enhance the model's performance. The research questions are: Q1) How can fine-tuning techniques for BI-LSTM …

Staff Matters: She’S The Life Of The Party?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This article addresses how to handle an employee who has displayed inappropriate behavior due to excessive alcohol consumption at work-related social events. The piece outlines a specific case where a dental assistant exhibited problematic drinking behavior at two separate office parties. The response emphasizes that while these were social gatherings, they were work-related events, especially with vendors and referring dentists present. The article provides detailed guidance on documenting incidents, reviewing workplace alcohol policies, and exploring possible courses of action, including disciplinary measures or supporting rehabilitation if needed. It concludes with recommendations for preventing future incidents by reviewing policies with staff …

Dentistry And The Law: Overlooked Purchase Agreement Terms, Daniel Schulte Jd

The Journal of the Michigan Dental Association

Selling a dental practice involves numerous legal, financial, and operational considerations. Assembling a team—including a lawyer, accountant, broker, and insurance professional—is crucial for ensuring a smooth transaction. While letters of intent are optional, they help define terms like exclusivity, due diligence, and confidentiality.

Purchase agreements, often drafted by the buyer’s lawyer, should detail asset allocation, tax implications, and handling of accounts receivable. Neglected areas such as work-in-process procedures and rework responsibilities must also be addressed to avoid disputes. Properly planning and negotiating these terms protects both buyer and seller, minimizing post-sale complications and ensuring a seamless transition of ownership.

What You Must Know: Retention And Destruction Of Dental Records And Your Most-Asked Questions About Dental Records, Daniel Schulte Jd

The Journal of the Michigan Dental Association

An overview of the basic information about dental records, including retention and destruction, that you and your staff should be aware of, provided by MDA Legal Counsel Dan Schulte, J.D. Plus, for your reference, answers to the questions Michigan dental offices are asking about dental record retention, access, release, and destruction.

Dental records are vital for patient care, legal compliance, and professional practice management. Michigan law mandates retaining dental records for a minimum of 10 years, ensuring their confidentiality, accessibility, and integrity. Destruction of records less than 10 years old requires patient notification and authorization, while those over 10 years …

The New Professional: A Guide To Finding A Mentor As A New Dentist, Amrita Patel D.D.S.

The Journal of the Michigan Dental Association

Dr. Patel provides guidance for new dentists on finding and maintaining effective mentoring relationships. She emphasizes that mentors can offer valuable guidance during the transition from dental school to clinical practice. The article explains that mentors need not be exclusively dentists and can be found through various channels, including professional associations, dental societies, alumni networks, and social media platforms. It outlines strategies for identifying potential mentors by observing their clinical skills, professionalism, and leadership styles. The piece concludes with practical advice for maintaining productive mentoring relationships, including setting clear expectations, preparing for meetings, and maintaining consistent communication. The article emphasizes …

J Mich Dent Assoc December 2024

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 December issue includes a timely cover feature on evidence supporting community water fluoridation, a clinical feature answering questions on patient dental records, a guest editorial on leadership by former MDA Journal Editor Dr. Bill Chase, and a Back Page article on how a personal touch makes a difference. We also provide our annual 2024 Author/Title Index and regular departments: The New Professional, …

The Back Page: The Personal Touch Makes The Difference, Riley Schaff D.D.S.

The Journal of the Michigan Dental Association

Dr. Riley Schaff discusses the importance of personal connection in engaging new dentists with organized dentistry. Drawing from his own experience of being personally invited to chair a New Dentist Study Club, he emphasizes that direct, personal outreach is more effective than digital communication in encouraging participation among early-career dentists.

The article highlights ongoing efforts at the state level to increase engagement, including enhanced presence at local events and networking programs. However, Schaff argues that grassroots efforts at the local component level are crucial for significant change in membership rates. He concludes that personal engagement from existing members is essential …

Are Leaders Born, Or Made?, William R. Chase D.D.S.

The Journal of the Michigan Dental Association

The debate over whether leaders are born or made persists, but effective leadership often results from a combination of innate traits and learned skills. Transformational leaders inspire and motivate others, while transactional leaders focus on tasks without fostering personal connections. Servant leadership, particularly valued in the dental profession, emphasizes service to others, aligning naturally with patient care. Leadership styles, such as coercive, authoritative, and affiliative, demonstrate the complexity of leadership dynamics. Renowned authors like John C. Maxwell and Daniel Goleman emphasize adaptability and the importance of being a leader whom people want to follow. Effective leadership transcends settings, offering focus, …