Business Commons^™

A Systems And Innovation Approach To Attune Grantmaking For Early Childhood To What Matters Most At The Point Of Service, Wally Patawaran

The Foundation Review

This article discusses how and why The JPB Foundation, a nationally focused private philanthropy in the United States, promoted multistakeholder innovations as it evolved its strategy for early childhood health equity. Through coordinated grantmaking, its cross-sector partnerships over the past decade shifted the science, clinical practice, and public discourse on early life stress.

Building on field learning and trusted relationships, JPB and its partners paved the way for a reimagined paradigm of care that brings ecosystem stakeholders together to overcome competing frictions inhibiting their mutual flourishing. Working collaboratively with grantees as their champion and thought partner, JPB formulated an agenda …

A Philanthropic Theory Of Systems Transformation For Advancing Equity In The Polycrisis, Michael Quinn Patton, Ruth Richardson

The Foundation Review

The term “polycrisis” calls attention to overlapping, mutually reinforcing, and potentially disastrous trends and crises that are interconnected, like climate change, increasing global inequities, widespread disinformation, pandemic dangers, the ravages of war, and pollution of land, air, and water. Vulnerable and marginalized populations are most directly affected by the intensifying problems that are manifested in the polycrisis.

This article, on the occasion of the 15th anniversary of The Foundation Review, invites readers to ponder the risks posed by the polycrisis and how philanthropy might look beyond business as usual to respond to those risks. We review the evolution of philanthropic …

Executive Summaries

The Foundation Review

No abstract provided.

The Weight Of Power: Reframing Evaluation In Philanthropy To Amplify The Voices Of Communities Of Color, Martena Reed, Blanca Flor Guillen-Woods, Kantahyanee W. Murray, Dabney Brice, Ashley Barnes, Liza Mueller

The Foundation Review

Philanthropy’s current structure and practices perpetuate a relationship with nonprofits led by people of color that can keep foundations removed from the work and keep these nonprofits fighting to stay effective and sustainable. When equitable and responsive strategies to support grant partners are implemented, however, relationships and power begin to shift.

This article explores the complexities of philanthropy’s relationship with POC-led nonprofit and grassroots organizations as mediated by evaluation and reporting practices. By critically analyzing these practices and power dynamics within philanthropy, it aims to uncover the root causes of disparities and establish a basis for creating pathways toward greater …

Resourcing Transformational Strategies: How Funding With The Right Timescales, Places, And Relationships Can Advance Multiracial Feminist Democracy, Lauren Jacobs, Elly Matsumura, Rachel Rosner, Eric Wat

The Foundation Review

This article explores how philanthropy can support movement organizations and networks organizing for long-term power building that transforms who holds governing power. PowerSwitch Action, a network of influential regional advocacy and organizing groups in the U.S., draws on a recent evaluation that laid out key elements of its approach to the work to share learnings in hopes that they will benefit both other movement organizations and the philanthropic sector that provides critical backing to the field.

Specifically, the article identifies three recommendations for funders: 1) support long-term efforts to shift governing power rather than expecting quick victories; 2 recognize how …

Tfr 16.2 Full Issue

The Foundation Review

No abstract provided.

Seeding Impact: Shifting From Orchestration To Emergence, Marilyn Darling, Veena Pankaj

The Foundation Review

The 2016 Foundation Review article “Emergent Learning: A Framework for Whole-System Strategy, Learning and Adaptation” talked about what an emergent strategy promises — to create a whole that is greater than the sum of its parts. Has this prediction played out in practice? Since it appeared in 2016, what has the growing community of Emergent Learning practitioners learned about what it takes to seed and grow impact?

This article addresses those questions, drawing on interviews with Emergent Learning Community members to illustrate what EL looks like in practice and how it is producing results that are emergent in nature. It …

Front And Back Matter

The Foundation Review

No abstract provided.

Strategy For Now, Jara Dean-Coffey, Jill Casey

The Foundation Review

We are in a profound period of understanding who we are as a people, past and present. This applies to practices held as core to how society operates. If we are to thrive as a species, the present and future necessitate reimagining the structures, systems, and conventions that limit some and thus us all. This includes not defaulting to control, competition, and certainty as we navigate circumstances we created.

Amid growing desires to integrate and embody practices aligned with equity, emergence, and complexity, concepts and points of view that dominate business continue to lead conversations about strategy formation in philanthropy …

Advocacy And Bridging Strategies Are Failing On Their Own. Multifaith Nonprofits Embody Six Solutions For A Pluralistic Democracy, Allison K. Ralph

The Foundation Review

This article clarifies a strategic dilemma between bridging difference or advocacy strategies for funders and their grantees seeking social change in the context of polarization, putting it in conversation with social science research on intergroup contact theory, on which bridging strategies are based, and advocacy. Based on a set of interviews and surveys, this article explores how multifaith organizations embody strategies that navigate the contact/advocacy divide.

This article posits that multifaith organizations — those intentionally formed of people or institutions with different faith identities — embody six practices that avoid the false dichotomy of bridging and advocacy strategies: “dual identity” …

Editorial, Hanh Cao Yu

The Foundation Review

No abstract provided.

Does Ceo Agreeableness Personality Mitigate Real Earnings Management?, Shan Liu, Xingying Wu, Nan Hu

Research Collection School Of Computing and Information Systems

Despite efforts to mitigate aggressive financial reporting, earnings management remains challenging to parties interested in inhibiting its dysfunctional effects. Using linguistic algorithms to assess CEO agreeableness personality from their unscripted texts in conference calls, we find that it is a determinant that mitigates a firm's real earnings management. Furthermore, such an effect is more pronounced when firms confront intensive market competition and financial distress and have weaker managerial entrenchment or when CEOs face stronger internal governance. Our findings persist even after we utilize several alternative real earnings management metrics and control other confounding personalities in prior earnings management studies. The …

Temporal Relational Graph Convolutional Network Approach To Financial Performance Prediction, Jeyaraman Brindha Priyadarshini, Bing Tian Dai, Yuan Fang

Research Collection School Of Computing and Information Systems

Accurately predicting financial entity performance remains a challenge due to the dynamic nature of financial markets and vast unstructured textual data. Financial knowledge graphs (FKGs) offer a structured representation for tackling this problem by representing complex financial relationships and concepts. However, constructing a comprehensive and accurate financial knowledge graph that captures the temporal dynamics of financial entities is non-trivial. We introduce FintechKG, a comprehensive financial knowledge graph developed through a three-dimensional information extraction process that incorporates commercial entities and temporal dimensions and uses a financial concept taxonomy that ensures financial domain entity and relationship extraction. We propose a temporal and …

Innovation Challenges In The Air Force Sbir Program: From The Small Businesses’ Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., R. David Fass

Faculty Publications

Every year the United States invests $3.2 billion in the Small Business Innovation Research (SBIR) program to promote innovation among the nation’s small businesses. Half of this investment is from the DoD. This research considers the challenges faced by small businesses innovating with the DoD, particularly those awarded SBIR contracts with the United States Air Force. The authors surveyed 286 unique small businesses that were previously awarded an Air Force SBIR contract. By asking the survey respondents open-ended questions and categorizing their responses, they pinpoint unaddressed challenges from the small business perspective. By categorizing survey responses through Qualitative Content Analysis, …

The False Choice Between Digital Regulation And Innovation, Anu Bradford

Faculty Scholarship

This Article challenges the common view that more stringent regulation of the digital economy inevitably compromises innovation and undermines technological progress. This view, vigorously advocated by the tech industry, has shaped the public discourse in the United States, where the country’s thriving tech economy is often associated with a staunch commitment to free markets. U.S. lawmakers have also traditionally embraced this perspective, which explains their hesitancy to regulate the tech industry to date. The European Union has chosen another path, regulating the digital economy with stringent data privacy, antitrust, content moderation, and other digital regulations designed to shape the evolution …

Does Job Satisfaction Take A Hit? The Relationships Between Employee Cannabis Use, Job Satisfaction, And Absenteeism, Caroline Jordan Moughan

Psychology Theses & Dissertations

Despite the frequency of cannabis use, limited research has examined how employees’ cannabis use relates to job attitudes and behaviors. This study responds to calls to examine the effects of employee cannabis use on work-relevant outcomes by exploring how employee cannabis use relates to job satisfaction and voluntary absenteeism by analyzing a sample of 526 employed young adults from the most recent three waves of the National Longitudinal Survey of Youth (NLSY) Child and Young Adult Cohort. Through estimating cross-lagged panel models, this study clarifies the direction of relationships between employee cannabis use and job satisfaction, and how these relate …

Innovation Challenges In The Air Force Sbir Program: From The Small Businesses' Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., Robert D. Fass

Faculty Publications

Every year the United States invests $3.2 billion in the Small Business Innovation Research (SBIR) program to promote innovation among the nation’s small businesses. Half of this investment is from the DoD. This research considers the challenges faced by small businesses innovating with the DoD, particularly those awarded SBIR contracts with the United States Air Force. The authors surveyed 286 unique small businesses that were previously awarded an Air Force SBIR contract. By asking the survey respondents open-ended questions and categorizing their responses, they pinpoint unaddressed challenges from the small business perspective. By categorizing survey responses through Qualitative Content Analysis, …

Antitrust After The Coming Wave, Daniel A. Crane

Articles

A coming wave of general-purpose technologies, including artificial intelligence ("AI"), robotics, quantum computing, synthetic biology, energy expansion, and nanotechnology, is likely to fundamentally reshape the economy and erode the assumptions on which the antitrust order is predicated. First, AI-driven systems will vastly improve firms' ability to detect (and even program) consumer preferences without the benefit of price signals, which will undermine the traditional information-producing benefit of competitive markets. Similarly, these systems will be able to determine comparative producer efficiency without relying on competitive signals. Second, AI systems will invert the salient characteristics of human managers, whose intentions are opaque but …

Sequential Investment Decisions For Mining Projects Using Compound Multiple Volatility Real Options Approach, Atul Chandra, Peter R. Hartley

Research outputs 2022 to 2026

Managers evaluating investment decisions in mining projects have reported using the net present value approach (NPV). However, NPV has the drawback of collapsing variations from uncertainties in future project cash flows into a fixed expected project value today. Ignoring future uncertainties and contingencies can lead managers to make incorrect up-front binary decisions, such as investing in or abandoning the project now. The real options analysis approach (ROA) instead captures variations from uncertainties as volatilities in project value and allows flexibility in investment decisions to be contingent on information as it is revealed. Managers we consulted agreed that ROA is superior …

Redefining Boundaries In Innovation And Knowledge Domains: Investigating The Impact Of Generative Artificial Intelligence On Copyright And Intellectual Property Rights, Adil S. Al-Busaidi, Raghu Raman, Laurie Hughes, Mousa Ahmed Albashrawi, Tegwen Malik, Yogesh K. Dwivedi, Thuraiya Al- Alawi, Mohammed Alrizeiqi, Gareth Davies, Mark Fenwick, Parul Gupta, Shashikala Gurpur, Apeksha Hooda, Paulius Jurcys, Daryl Lim, Nicola Lucchi, Tanvi Misra, Ramakrishnan Raman, Anuragini Shirish, Paul Walton

Research outputs 2022 to 2026

The rapid integration of generative AI (GenAI) into industries and society has prompted a re-evaluation of copyright and intellectual property rights (IPR) frameworks. GenAI's ability to produce original content using data from human-created sources raises critical ethical and legal concerns. Current copyright and IPR frameworks, designed around human authorship, are insufficient to address these challenges. This study, using a multi-perspective approach, explores GenAI's disruptive potential in replicating or transforming copyrighted materials, challenging established IPR norms. Findings highlight gaps in legislation and the opacity of GenAI platforms. To address these issues, this study presents a Dynamic Ethical Framework linked to a …

Commercial Friendships In Pubs: Defining The Quality, Levels, And Process, Sake Jan Velthuis, Ondrej Mitas, Erwin Losekoot, Marcel Bastiaansen

Research outputs 2022 to 2026

This research explores commercial friendship within Dutch pubs, focusing on the transition from transactional to personal interactions between bartenders and guests. The study uses semi-structured interviews and thematic analysis to reveal that commercial friendship shares many similarities with non-commercial friendship but differs in important aspects. We found six levels of commercial friendship that range from minimal interactions, categorized as 'guest,' to deep, personal connections identified as 'best friend.' We identified three dimensions of commercial friendship quality: activities, self-disclosure, and social support. A critical finding is the 'tipping point'—a stage in the relationship development where interactions shift from professional to personal, …

Production Box Cost Estimating Relationships For Dod Avionics, Carla J. Cisneros, Edward D. White, Brandon M. Lucas, Jonathan D. Ritschel, Robert D. Fass, Shawn M. Valentine

Faculty Publications

The authors use historical information obtained from the Cost Assessment Data Enterprise to estimate recurring production unit cost for DoD avionics via cost estimating relationships (CERs). The specific modeled responses include mean unit cost, median unit cost, and the 100th production unit cost (T100) utilizing learning curve theory. For T100, the authors adopt both a multiplicative and an additive error for CER comparison. Recommended CERs consist of the mean unit cost and the T100 utilizing a multiplicative error. Moreover, results reveal that weight has a significant effect on cost as well as a potential underaccounting of real price change or …

The Influence Of Leaders’ Emotional Intelligence And Employees’ Emotional Intelligence On Employee Engagement, Mildred D. Usher

Doctor of Education (Ed.D)

The influence of emotional intelligence (EI) on employee engagement (EE) is significant. However, limited research exists on how both perceived leaders' EI and perceived employees’ EI influence EE. Identifying predictive factors that contribute to EE is crucial to organizational success. The current study examined 96 retail employees residing in the U.S. The purpose of the non-experimental, quantitative study was to examine the relationship between perceived leaders' EI and perceived employees' EI on employee engagement in U.S. Southwest region retail organizations. An online multi-sectional survey including demographic questions, the Self-Report Emotional Intelligence Test (SSEIT), and the Utrecht Work Engagement Scale (UWES) …

The Impact Of Entrepreneurial Orientation On The Success Of Small Jordanian Enterprises: The Moderating Role Of Government Support During The Coronavirus Pandemic, Duha Al-Adwan, Sahar Abu Bakir

Jordan Journal of Applied Science-Humanities Series

The study aimed to test the impact of entrepreneurial orientation, with its dimensions of risk-taking, autonomy, and proactiveness, on the success of Jordanian small projects, measured by creativity and innovation, growth, and reputation. It also examined the moderating role of government support during the Corona pandemic. The study relied on a quantitative, descriptive, and analytical approach. The study population comprised all licensed projects financed by the Women’s Fund for Microfinance during the pandemic, totaling 790 projects. A random sample of 260 projects was selected to represent the study sample. The sampling unit consisted of project owners or managers. A questionnaire …

Corporate Tax Disclosure In Indonesia: Trends, Content, And Determinants Based On Gri Standard 207, Sandra Aulia

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes the trends, content, and factors influencing corporate tax disclosure in Indonesia based on GRI Standard 207. Data were obtained from sustainability reports of companies listed on the Indonesia Stock Exchange for 2021–2023 and analyzed using content analysis, descriptive methods, and panel data regression. The findings show a significant increase in tax disclosure in line with GRI Standard 207 from 2021 to 2023. The financial and energy sectors had the highest disclosure rates, while the technology and property sectors had lower adoption. The "Approach to Tax" (207-1) element was most frequently disclosed, while technical elements like "Country-by-Country Reporting" …

دور روح دعابة القائد وسلوك المواطنة التنظيمية في التوجيه نحو الزبائن: دراسة استطلاعية لعينة من العاملين في بعض المصارف الحكومية والخاصة, عامر عبد الطيف كاظم, اريج كريم رحمان, كرار فاضل خلف

Muthanna Journal of Administrative and Economics Sciences

يتناول هذا البحث دراسة العلاقة بين روح الدعابة لدى القيادة وسلوك المواطنة التنظيمية الموجه نحو الزبائن، وذلك من خلال إجراء دراسة استطلاعية لعينة من العاملين في المصارف في محافظة البصرة. تم استخدام استبيان لجمع البيانات من 200 موظف في مصرف في القطاع العام (الرشيد/ السيف ) ومصرف في القطاع الخاص( التنمية الدولي) ، وتم تحليل البيانات باستخدام برنامج [SPSS-Amos] لتحديد العلاقة بين روح الدعابة لدى القيادة وسلوك المواطنة التنظيمية الموجه نحو الزبائن. أظهرت النتائج أن روح الدعابة لدى القيادة لها علاقة ارتباط وتأثير إيجابي على سلوك المواطنة التنظيمية الموجه نحو الزبائن، وبالتالي يعد دعم روح الدعابة من القيادة أمرًا مهمًا …

تفعيل تطبيق تقنيات المحاسبة القضائية للتخلص من ممارسات الاحتيال المحاسبي في الدوائر الحكومية, ميثم نعمة عبيد

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الى تحقيق هدفه في تسليط الضوء على تقنيات المحاسبة القضائية للحد من ممارسات الاحتيال المحاسبي الحاصلة في الوحدات الحكومية العراقية، اذ تتمثل مشكلة البحث في ضعف نظام الرقابة المطبق في تلك الوحدات وعدم قدرته في الكشف عن حالات التلاعب والاحتيال سواء في الجانب المالي او الإداري واستند البحث على فرضيتين رئيسيتين لقياس علاقة الارتباط والتأثير بين تطبيق تقنيات المحاسبة القضائية الحد من عمليات الاحتيال المحاسبي. وتم اثبات صحة الفرضيات عن طريق نتائج التحليلات الإحصائية لإجابات عينة البحث بالاعتماد على استمارة الاستبيان التي خصصت لهذا الغرض اذ تم جمع وتحليل بيانات الاستقصاء لآراء عينة من الموظفين والأكاديميين ذوي الاختصاص …

Engaging Stakeholders In Public Sector Healthcare: Driving Transformation In The Eastern Cape Department Of Health's Re-Engineering Journey, Ella Rasmeni, Tando Rulashe, Hendrik Francois Conradie

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The Eastern Cape Department of Health (ECDoH) is undergoing a re-engineering process to enhance service efficiency and address organizational inefficiencies, such as a bloated structure and excessive personnel costs. However, employees, as key stakeholders, were not meaningfully engaged in the process. This study investigates the role of stakeholder engagement in the ECDoH's transformative efforts, highlighting its impact on inclusivity, strategic alignment, and transparency. Grounded in a constructivist paradigm, this study adopts a qualitative approach using focus group discussions with 12 participants from diverse stakeholder groups. Thematic analysis revealed critical gaps in the ECDoH's engagement strategy, including the absence of a …

العلاقة بين المساءلة المدركة والقلق في مكان العمل: الدور التفاعلي للتمكين النفسي, علي عصام لطيف, عدنان رحيم نور, علي عبد الرزاق لفته

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة الحالية الى اختبار العلاقة بين المساءلة المدركة والقلق في مكان العمل من خلال الدور التفاعلي للتمكين النفسي، إذ حاولت تقديم إطار نظري لأهم ما عرضه الكتاب والباحثون حول متغيرات الدراسة، إلى جانب إطار عملي تحليلي لآراء (131) من العاملين في مصرف الرشيد فرع الديوانية. وقد تم التعبير عن المساءلة المدركة بوصفها متغيراً مستقلاً احادي البعد، فيما تم التعبير عن التمكين النفسي بوصفه متغيراً تفاعلياً يضم أربعة أبعاد هي (معنى العمل، المقدرة، الاستقلالية، والتأثير)٬ في حين تم التعبير عن القلق في مكان العمل بعِّده متغيراً معتمداً احادي البعد. واعتمد الباحث الاستبانة أداة رئيسة لقياس متغيرات الدراسة والتي تتكون من …

مقومات الانتاج النظيف مدخلاً لتحقيق التنمية المستدامة دراسة لعينة من العاملين لمجموعة شركات هيمن لصناعة المفروشات في دهوك, نضال علي سلمان

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الحالي الى بيان علاقات الارتباط والاثر بين مقومات الانتاج النظيف (الممارسات التشغيلية, التغير في المواد الاولية, التغييرات التقنية, التغيير في تصمم المنتج, التقليص واعادة التدوير) وبين (التنمية المستدامة ) على مستوى شركات هيمن لصناعة (الاسفنج , المفروشات ,الحديدB.R.C , ) وقد انطلقت مشكلة البحث من تساؤل فحواه : ما طبيعة مقومات الانتاج النظيف التي تقدمها الشركات في مجال تحقيق التنمية المستدامة وعلى نحو يجعل من هذه المجالات اساساً لحماية البيئة من التلوث ؟واعتمدت البحث الحالي الاستبانة كأداة رئيسة لجمع البيانات من عينه بلغ حجمها ( 124) فردا علماً ان حجم المجتمع بلغ ( 200) فردا اي ان نسبة …