Business Commons^™

Development Of Knowledge Base Of Audit Process In High-Rise Building Works With Design-Build Contract Based On Iso 19011:2018 And Regulation Of The Minister Of Public Works And Housing No. 10 Of 2021, Zafira Alysha Fadli, Danang Budi Nugroho

Journal of Project Management & Construction

In achieving the long-term development goal of Advanced Indonesia, the Government continues to accelerate the completion of infrastructure development, such as strategic and priority projects that support economic transformation. Infrastructure development is still one of the main focuses of the Indonesian government, the 2024 state revenue and expenditure budget (APBN) is allocated to the infrastructure budget. The massive construction of high-rise buildings in Indonesia, the number of accidents is getting higher, so it is necessary to implement an audit process on construction work. The audit process is to know and monitor directly the procedures that have been applied optimally. Therefore, …

Existing Precast Company Condition In Indonesia With Five Innovation Processes For Continuous Improvement, Ranti Hidayawanti, Vincent Gasperz

Journal of Project Management & Construction

It is revealed that Indonesia’s Innovation in 2021 is ranked 87th out of 132 countries based on the Global World Index. It is a two-place drop from 2020 where Indonesia was previously ranked 85th. The sectors that appear to have the lowest innovation scores are the business progress sector, human development and research, scientific output, and creative output. This innovation rank indicates that business people in general, including in the precast concrete business sector in Indonesia, have not made good innovations in working on and maximizing their market potential and result in the weak competitiveness of domestic companies with foreign …

Development Of Work Breakdown Structure (Wbs) Dictionary And Checklist Integrated With Building Information Modelling (Bim) On Concrete Bridge’S Care And Maintenance Work To Improve Maintenance Performance, Dina Benua Lalitya, Yusuf Latief

Journal of Project Management & Construction

According to The Ministry of Public Works and Public Housing of Republic of Indonesia (Kementerian PUPR), there was a significant decrease in national bridge condition in year 2021 compared to year 2018. One of the crucial factors that led to the collapse of the bridge was the lack of bridge management and maintenance to ensure the bridge’s serviceability. To cope with this condition, the solution needed is to carry out effective, efficient, and economical care and maintenance works. In bridge’s care and maintenance works, good project management can be improved with Work Breakdown Structure (WBS) and the use of integrated …

Conflict Clarity: How To Teach Students To Turn Disputes Into Growth Opportunities, Eileen Paige Petzold-Bradley

Learning and Educational Center Virtual Teaching and Learning Conference

Conflict is an unavoidable part of learning and working in today’s fast-changing industries. Faculty often observe students struggling with teamwork, communication breakdowns, and emotional self-management during group projects or internships. This session equips educators with practical strategies to help students build durable skills—conflict resolution, emotional intelligence, and self-awareness—that translate directly into professional success.

Drawing on research in conflict management, leadership, and organizational psychology, participants will explore the “Conflict Clarity” framework: a set of teaching tools, reflection prompts, and case scenarios designed for classroom use across disciplines. Faculty will learn how to integrate conflict styles, the CLEAR conversation framework, and role-play …

The Tax Adviser, Volume 6, Number 1, January 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Professions At Work: Captaxation Of Capital Gains, Joel M. Forster

Tax Adviser

No abstract provided.

Effect Of Financial Reporting And Disclosure Requirements On Lifo Elections, Kenneth G. Humer

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

H.R. 10 Plans Under The 1974 Pension Reform Law, Bruce Moore

Tax Adviser

No abstract provided.

Competent Authority: Settlement Of International Tax Disputes, John F. Hanlon

Tax Adviser

No abstract provided.

2025-11-06 Staff Congress Bylaws Revision, Morehead State University. Staff Congress.

Staff Congress Records

A proposed revisal of the Staff Congress Bylaws submitted to congressional members on November 6, 2025.

2025-11-06 Staff Congress Constitution Revision, Morehead State University. Staff Congress.

Staff Congress Records

A proposed revision of the Staff Congress Constitution submitted to congressional members on November 6, 2025.

Engaged Employees Deliver Returns: Evidence On Financial Performance From Spain, Carlos Gomez-Mugica

Engaged Management ReView

Does investing in your employees create long-term value? Although many firms pursue employee-focused policies, studies show little agreement on which specific dimensions of employee satisfaction yield sustainable financial performance. Building on Edmans (2011), who linked employee satisfaction to superior stock performance in the United States, this study turns to the Spanish market. Using 15 years of data from Actualidad Económica—Spain’s most recognized benchmark for employee satisfaction—we apply Herzberg’s (1968) two-factor theory to distinguish between motivators, such as sense of belonging, talent management, and training, and hygiene factors, like compensation and work environment. Applying a Carhart (1997) four-factor model, we find …

The Relationship Between Theory Of Planned Behavior Constructs And Small Business Owners’ Tax Evasion And Avoidance Behaviors, Kenyatta Patton

Walden Dissertations and Doctoral Studies

The U.S. Department of the Treasury incurs substantial costs due to a tax gap, and the U.S. Internal Revenue Service has limited capacity to implement non-enforcement strategies without a deeper understanding of the behavioral drivers of tax non-compliance. Grounded in the theory of planned behavior, the purpose of this quantitative, correlational study was to explore the relationships between small business owners’ attitudes toward taxation, social norms, perceived behavioral control, and tax compliance behaviors. The participants comprised 121 small business owners in the Atlanta, Georgia, metropolitan area. They completed a combined survey consisting of the ethics of tax evasion survey instrument …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Revisiting “The Menace Of Competition And Gambling Deregulation”, Thomas E. Lambert

Faculty and Staff Scholarship

This paper continues the analysis and discussion of gambling deregulation from an institutional economics perspective done in the article “The Menace of Competition and Gambling Deregulation” by Atkinson, Nichols, and Oleson (2000). John R. Commons’ concept of the “menace of competition” is used to analyze how gambling industry regulations and laws are gradually changed in the last decades of the 20th Century, and this in turn helps the industry to grow and prosper throughout the US. Since the publication of this paper, much has changed in the gambling industry in the US. Sports gambling has grown dramatically since it has …

Identifying Effective Corporate Financial Strategies For Overcoming Economic Shocks: A Literature Review, Selvi Permata Groda, Muazila Norisnita

Jurnal Administrasi Bisnis Terapan

The current era of heightened global economic uncertainty necessitates a thorough understanding of corporate financial strategies that enable firms to weather economic shocks. This literature review systematically identifies and analyzes financial strategies and practices that have demonstrated effectiveness in mitigating the negative impacts of events such as geopolitical instability. The methodology involves a comprehensive synthesis of existing scholarly articles focusing on corporate finance responses to global economic volatility. This study examines strategies related to funding, capital structure, cash management, and investment, evaluating their success in fostering financial resilience. Furthermore, the review integrates relevant financial theories, including the pecking order, trade-off, …

“How Can Ai Data Centers In The U.S. Meet Projected Electricity Demands By 2030?, Aiden M. Matano

Sustainable Supply Chain Management

The rapid expansion of artificial intelligence is driving a sharp increase in U.S. electricity demand, with AI-driven data centers emerging as a central contributor through 2030. This paper asks how U.S. AI data centers can meet projected electricity needs while simultaneously reducing carbon emissions. Using a supply-chain and systems perspective, it analyzes the full energy chain of AI data centers: upstream electricity supply and grid deliverability, midstream facility design and grid interaction, and downstream operational practices, waste management, and disclosure. Drawing on recent projections from the International Energy Agency, Lawrence Berkeley National Laboratory, and U.S. federal guidance, the paper shows …

Localized Nuclear Utility For Erau Environmental Improvement, Timothy Schroeder, Jacob Blanton, Christopher Anderson

Sustainability Conference

The reliance of Embry Riddle Aeronautical University (ERAU) on energy supplied by Florida Power & Light (FPL), which currently draws large amounts of power from fossil fuel sources, is continuously suboptimal both environmentally and financially. This study proposes assessing the feasibility of deploying a campus scale nuclear reactor tailored to ERAU’s power consumption profile. This serves as a path toward reducing greenhouse gas emissions and limiting dependence on external fossil fuel generation. The methods used are primarily literature review(s), and numerical analysis on comparable use cases. The literature reviews focused on design theory and yield of nuclear reactors on a …

Building Resilience Against Coastal Climate Risks, San Diego Regional Climate Collaborative, Brenda Castruita, Marius Van Dongen, Brandi Upshaw

San Diego Regional Climate Collaborative

The South Carlsbad Climate Adaptation Project (Project) is an initiative led by the City of Carlsbad (City) designed to address the growing risks of coastal erosion and sea level rise within the city. The Project focuses on a one mile segment of South Carlsbad Boulevard that runs directly along the coast and has experienced decades of coastal erosion, shoreline retreat, and recurring flooding–all of which are expected to intensify due to climate change. In an effort to protect critical infrastructure, natural resources, and public safety, the City has been evaluating the long-term viability of the current roadway and exploring various …

The Role Of A Luxury Brand For The Professional Competitiveness Of Brazilian Business Women, Irene Raguenet Troccoli, Patricia Da Silva Leite, Joyce Gonçalves Altaf

Journal of Marketing and Consumer Behaviour in Emerging Markets

This qualitative article explores the significance of a luxury women’s shirt brand in fostering the professional competitiveness of Brazilian Generation Y women. It does this by identifying the personal values that motivate women to wear these shirts, based on the Means-End Theory. This theory was operationalized using the Soft Laddering technique and complemented by non-participant observation. The result is that these shirts play a role in securing respect – primarily professional, but also personal – from third parties for the wearers, helping them to perceive themselves as successful in their careers. This study is the first to examine the ability …

Ada News - 11/3/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Experts’ Validation Of The Fundamental Cybersecurity Competency Index (Fcci) Using A Commercial Cyber Range Through Human-Generative Artificial Intelligence (Genai) Teaming, Dariusz Witko, Yair Levy, Catherine Neubauer, Greg Simco, Laurie P. Dringus, Melissa Carlton

Journal of Cybersecurity Education, Research and Practice

The increasing volume of cyber threats, combined with a critical shortage of skilled professionals and rising burnout among practitioners, highlights the urgent need for innovative solutions in cybersecurity operations. Generative Artificial Intelligence (GenAI) offers promising potential to augment human analysts in cybersecurity, but its integration requires rigorous validation of the fundamental competencies that enable effective collaboration of human-GenAI teams. This research study employed a mixed-methods research project designed to evaluate human-GenAI teams, emphasizing the role of expert consensus in shaping the experimental assessment of the Fundamental Cybersecurity Competency Index (FCCI) in a commercial cyber range. We engaged 20 Subject Matter …

Security And Privacy Of Wearable And Implantable Medical Devices: A Course-Based Approach To Medical Device Cybersecurity Education, Michelle M. Ramim

Journal of Cybersecurity Education, Research and Practice

As wearable and implantable medical devices become integral to remote patient monitoring and precision medicine, the associated cybersecurity and privacy risks demand urgent attention. These devices are increasingly targeted by cyberattacks, potentially endangering patient safety and data integrity. To address this, we developed an experiential learning course titled Security and Privacy of Wearable and Implantable Medical Devices, designed for advanced undergraduate and graduate students in health and medical fields. The course immerses students in real-world challenges through lectures, labs, and project-based learning, leveraging wearable devices such as FitBit^TM to analyze and interpret real-time personal health data. The curriculum …

The Impact Of Npo Credibility On Enterprise Brand Image In Cause-Related Marketing: A Study Based On The Mediating Effect Of Perceived Corporate Hypocrisy, Jun Wang, Ling Zheng, Xinyi Li, Chiquan Guo

Marketing Faculty Publications

In recent years, scandals regarding the malpractices of many nonprofit organizations (NPOs) for selfish ends have eroded public trust in them. Therefore, it is necessary to consider whether the credibility of NPOs, as one of the three key implementers in cause-related marketing (CRM) campaigns, has a transfer effect on enterprise brand image. The aim of the current study is to examine the relationship between NPO credibility and enterprise brand image, along with its underlying mechanism and boundary conditions. Drawing on the affect-transfer model as well as attribution theory, we propose a theoretical model. This model highlights the mediating role of …

Utilizing A Virtual Firewall Appliance For Introducing And Reinforcing The Concepts And Implementation Of Devices To Improve Security In A Computing Environment, Stanley Mierzwa, Christopher Eng

Center for Cybersecurity

The educational realm of higher education cybersecurity curriculum continues to evolve to provide more opportunities for experiential hands-on and work role-related practical applications of technology solutions. Gaining greater competencies is quickly becoming a normal requirement for such programs that are designated by the National Security Agency Center of Academic Excellence programs. The work roles of cybersecurity include a variety of knowledge, skills, and abilities, depending on the category of the activity or task. Firewalls have been a staple cybersecurity, network security, and information security device and strategy to protect organization networks and computing environments. This paper will provide details and …

Social Media Sponsorship: Metrics And Strategies For Finding The Right Content Creator-Sponsor Matches, Shahryar Doosti, Stephanie Lee, Young Tan

Business Faculty Articles and Research

Social media video sponsorship, where sponsors partner with content creators to promote their brands, has become increasingly popular. Leveraging rich data on sponsored and nonsponsored videos on Facebook, we introduce two metrics, Content Similarity and Audience Closeness, to help sponsors find effective creator-sponsor matches. Content Similarity captures the thematic alignment between a creator’s content and a sponsor’s brand, whereas Audience Closeness measures how closely aligned a creator’s and sponsor’s audiences are within a social media network. We find that both metrics significantly increase video viewership, but their effects vary over time. Audience Closeness generates more immediate, short-term engagement, whereas …