Business Commons^™

Understanding Section 1202: The Qualified Small Business Stock Exemption, Myra Sutanto Shen

The Contemporary Tax Journal

No abstract provided.

Key Changes In The Final And Proposed Digital Content And Cloud Computing Regulations, David Forst, Kris Hatch

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo

The Contemporary Tax Journal

No abstract provided.

2025-09-18 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from September 18, 2025.

2025-09-18 Faculty Senate Scoop Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Scoop newsletter from September 18, 2025.

2025-09-18 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from September 18, 2025.

Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others, Ryan D. Sommerfeldt

Faculty Publications

Companies are strongly encouraged to implement whistleblowing programs to help detect and deter misconduct in organizations, but whistleblowers often face ostracism as their coworkers are less willing to work with them (the whistleblower effect). Rewarding the whistleblower and protecting the whistleblower’s identity are two highly recommended features of whistleblowing programs that aim to encourage reporting. Across two experiments, I examine the spillover effects of these whistleblowing program features on how willing employees are to work with their coworkers after reporting occurs. I find that providing a reward to the whistleblower exacerbates the whistleblower effect, leading employees to work even less …

Ppp Dataset, Susan Turner Haynes

Faculty Works

During the COVID-19 pandemic, 11.5 million U.S. businesses applied for relief from the federal government. Collectively, these entities received just under 800 billion dollars. It was one of the largest fiscal intervention policies directed at businesses in American history. Though substantial scholarly and public attention has gone toward investigating participant fraud, other participant behavior has been less examined. This includes the relatively small number of individuals and businesses (128,304) that chose to repay their forgivable government loans. This dataset is used to investigate this question, with variables testing hypotheses relating to altruism, patriotism, and self-interest. Results are analyzed in the …

Behavioral Assessment Software: Enhancing Polygraph And Investigative Interviewing, Alan Saquella

Publications

In the rapidly evolving world of security, law enforcement, and investigative sciences, professionals are increasingly turning to advanced technologies to supplement tried-and-true methodologies. One emerging innovation is behavioral assessment software, designed to enhance both pre-employment screening and investigative interviewing. Acting as a form of modern human intelligence collection, these tools enable examiners and investigators to gather deeper insights directly from candidates and subjects, revealing behavioral cues and risk indicators that might otherwise remain hidden (Vrij, 2008).

Importantly, behavioral assessment software is not intended to replace polygraph or other traditional investigative methods. Instead, it functions as a complementary resource—one that provides …

Mothers, Dentists, Business Owners

West Michigan District Dental Society Bulletin

Dentistry is a field that is made up of individuals from all walks of life. Get into the minds of some of your local colleagues that are balancing being mothers, dentists, and business owners.

Factors Influencing The Use Of Gis-Enabled Public E-Participation For Municipal Solid Waste Management, Irene Arinaitwe, Agnes Nakakawa, Gilbert Maiga

The African Journal of Information Systems

Due to rapid global population growth and urbanization, approximately two billion metric tons of waste are generated annually. Municipal solid waste management has become a critical function for urban authorities. However, many urban authorities in low- and middle-income economies cannot provide efficient municipal solid waste management services because of suboptimal stakeholder participation in governance processes and inadequate information exchange. Therefore, this study sought to determine factors that influence the implementation of GIS-enabled public e-participation using Enhanced Adaptive Structuration Theory. A descriptive field study was conducted among staff of municipal authorities and residents in Uganda’s Kampala Metropolitan Area. Data were analyzed …

Entrepreneurial Identity And Small Business Performance In An Emerging Nation: The Role Of Effectuation In South Africa, Justice Muchineripi, Willie Chinyamurindi

Arab Economic and Business Journal

This study explores the link between entrepreneurial identity and subjective business performance in South African small businesses, focusing on the mediating role of effectuation. Using data from 380 small, medium, and micro enterprises (SMMEs) in the Eastern Cape, the study responds to calls for research that integrates individual and contextual factors in entrepreneurship. Findings which emerged in the study showed that social identity was not significantly linked to subjective performance, spiritual and business identity positively predict positive subjective performance. There was no evidence of effectuation mediation on entrepreneur identity and subjective performance. The research underscores the importance of understanding identity’s …

Generosity Fuels $6.3 Million In Support For Lindenwood In Fy25, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Rutger Bregman’S Vision: Moral Ambition Without Imagination, Vladimir Snurenco

University Faculty Publications and Creative Works

This review critiques Rutger Bregman’s top-down blueprint—higher taxes, new laws, and big-ticket nonprofits—as a centralized moralism that sidelines the institutions that actually nurture prosperity and dignity: family, church, enterprise, and local associations. I contrast Bregman’s Robin-Hood rhetoric (and his School for Moral Ambition) with a subsidiarity-driven vision rooted in Tocqueville, Kuyper, and Nisbet, and with Michael Pakaluk’s call for vocation within business. Drawing on research by Owen Zidar (the “stealthy wealthy”) and The Millionaire Next Door, I argue Bregman caricatures the rich and misunderstands how wealth is created.

I also question his nonprofit model: celebrating outputs (money raised, nets distributed) …

Digital Leadership And Literacy As Strategic Levers For Employee Outcomes In Pakistan's Telecommunication Sector, Saman Javed, Shaista Nayyar

Business Review

Digitalizing operations is essential for gaining and maintaining competitive advantage, driving product and process innovations, and ensuring effective decision-making. The performance and engagement of today’s workforce are also contingent upon its capability to handle digital technologies. Here, the digital prowess of the leaders plays a cardinal role in the digitalization process. Keeping this in mind, this research aims to determine the impact of digital leadership on employees’ digital literacy, and their subsequent effect on key employee outcomes like engagement and performance in the telecom sector of Pakistan. Data was collected from 369 telecom workers employed at the three major Pakistani …

Dr. James And Mrs. Lois Evans Pledge Record Individual Gift To Lindenwood, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Of Photographs, Souvenirs, And Ticket Stubs: When Do Consumers Desire Mementos During An Experience?, Charlene Chu, Suzanne B. Shu

Business Faculty Articles and Research

Consumers often desire mementos of their experiential consumption, as reflected in common behaviors such as taking photos during a special event, purchasing souvenirs while on vacation, or keeping ticket stubs from a concert, but when do consumers desire mementos during an experience? This research examines the timing of the desire for mementos during an experience, and the conditions and motivations that prompt those memento timing decisions. We propose that the approaching end of an experience increases feelings of sadness and thus the desire for mementos at that time. However, for experiences that are easily repeatable, the approaching end of an …

2025 Private Capital Markets Report, Craig R. Everett

Pepperdine Private Capital Markets Report

The Pepperdine private cost of capital survey was originally launched in 2007 and is the first comprehensive and simultaneous investigation of the major private capital market segments. This year’s survey specifically examined the behavior of senior lenders, asset‐based lenders, mezzanine funds, private equity groups, venture capital firms, angel investors, privately‐held businesses, investment bankers, business brokers, limited partners, and business appraisers. The Pepperdine survey investigated, for each private capital market segment, the important benchmarks that must be met in order to qualify for capital, how much capital is typically accessible, what the required returns are for extending capital in today’s economic …

Conference Presentation: 'Ai Disruptions In Higher Education', Cristo Leon Ph.D., James Lipuma Ph.D., Maximus Rafla

STEM for Success Resources

Power Point presentation

2025-09-12 Staff Congress Vision Survey Results, Morehead State University. Staff Congress.

Staff Congress Records

The Morehead State University Staff Congress Vision Survey results distributed to the members of the Staff Congress on September 12, 2025.

Federal Funding In The Mountain West, 2021-2024, Isabelle G. Graham, Olivia K. Cheche, Caitlin J. Saladino, William E. Brown Jr.

Elections & Governance

This fact sheet presents data on the number of federal funding awards granted to the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah between 2021 and 2024. These awards include investments authorized under major federal legislation such as the Inflation Reduction Act (IRA), CHIPS and Science Act, and Bipartisan Infrastructure Law (BIL), among other programs tracked by Invest.gov. The One Big Beautiful Bill Act (OBBBA) will see funding for these programs sunsetted (terminated as the above legislation expires).

Corporate Social Responsibility Disclosure And Financial Performance: Empirical Evidence From Vietnam, Nguyen T. Tran, Nhung T. Le, Tung D. Nguyen

Economic and Business Review

This study examines the relationship between corporate social responsibility (CSR) disclosure and firm performance, with particular attention to CSR's role as a mitigating mechanism during periods of economic crisis, notably the COVID-19 pandemic. Utilizing a unique hand-collected dataset comprising CSR disclosures from Vietnamese publicly listed firms in the VNR500 index between 2014 and 2021, the analysis employs both accounting-based (return on equity) and market-based (Tobin's Q) performance indicators. The empirical findings indicate a positive association between CSR disclosure and firm performance across both measures. Disaggregated analysis reveals that governance-related disclosures significantly enhance market valuation, whereas the presence of a …

The Effect Of Disaggregated Country Risk On Foreign Portfolio Investment Flows In South Africa, Paul-Francois Muzindutsi, Tristan Kyle Govender, Nokwanda Nkwanyana, Sanelisiwe Zulu, Nondumiso Myeni, Sinegugu Khuzwayo, Fikile Dube

Economic and Business Review

This study explores the relationship between disaggregated country risk and foreign portfolio investment (FPI) flows in South Africa, focusing on both the long-run and short-run effects of economic, financial, and political country risk measures on net foreign purchases of shares (NFPS) and net foreign purchases of bonds (NFPB) during the period from 1995 to 2019. We employed autoregressive distributed lag (ARDL) and nonlinear autoregressive distributed lag (NARDL) models to assess the relationships between the variables. The results indicate that all disaggregated country risk measures have a long-run effect on NFPS and NFPB, and the impacts of these risks are asymmetric. …

Preparing Future Educators: Lindenwood Recognized Among Best Colleges, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.