Business Commons^™

2025-08-21 Faculty Senate Scoop Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Scoop newsletter from August 21, 2025.

Valuing Firms Using The Price-To-Sales Ratio: A Practical Perspective, B. Brian Lee, Haeyoung Shin, Dong-Kyoon Kim

Southwestern Business Administration Journal

The price-to-earnings (P/E) ratio is a key financial metric used to assess a firm's value by comparing its stock price to earnings. However, the P/E ratio becomes ineffective for firms with losses (Joos & Plesko, 2005). In such cases, the price-to-sales (P/S) ratio is an alternative valuation metric. However, while the P/S ratio helps compare firms with similar business models, financial leverage can distort the interpretation of the P/S ratio, potentially misleading investors. This study offers practical guidance for accounting and finance professionals on enhancing the utility of the P/S ratio by considering leverage effects. Using 147,951 firm-year observations from …

Textbooks: Required, Alternatives, Hybrid, Or Disappearance, William Saunders, Carlton Perkins, Michara Delaney-Fields

Southwestern Business Administration Journal

The conversations around transformational changes in higher education are centered around a myriad of issues. Technology, the lasting effects of the pandemic, student satisfaction and readiness for future employment requirements are a few of the leading concerns. However, one subject that is not receiving enough attention is the growing resistance and hesitation among college students to purchase textbooks. Although the movement has not reached the status of a full-blown protest or outright refusal, there is enough attention being brought to the subject that educators may want to be prepared for an eventual change. The need and requirement for textbooks in …

Gendered Challenges In The Chinese Workplace : Examining Maternity Leave And Discrimination Against Working Mothers In Shenzhen, Tianyang Wen

Lingnan Theses (Doctoral degree)

Under the background that labor competition and the society progress become more in-tense, the dilemma of motherhood faced by working women has become increasingly prominent. This dissertation aims to explore gender challenges in the Chinese workplace, in particular the maternity leave system and its impact on discrimination against working mothers. Taking Shenzhen as an example, this study adopts qualitative research methods and systematically examines the challenges faced by working mothers in terms of maternity leave and employment discrimination through in-depth interviews with ten working mothers, seven human resource managers, three corporate employers and three in-depth interviewers. The study found that: …

2025-08-20 University Graduate Committee Meeting Minutes, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Meeting minutes from the University Graduate Committee from August 20, 2024.

The Future Of The Arab Media Industry In Utilizing Artificial Intelligence Technologies: A Foresight Study (2024 To 2034), Mohammedwesam Amer Dr, Abdullah Mohammed Atbiqa Dr

Middle East Journal of Communication Studies

This study explores the future of the Arab media industry from 2024 to 2034 in light of the increasing integration of artificial intelligence (AI) technologies. It identifies key media sectors likely to be affected by AI—such as content creation, news production, editing, and audience engagement—and proposes strategies for effective implementation. The study employs a descriptive survey methodology grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT). Data were collected via an electronic questionnaire from a purposive sample of 264 respondents across 18 Arab countries, including academic elites and media professionals working with Arab media institutions. Findings reveal …

Trump Administration Trade Policy: A Historical Perspective And Key Questions & Takeaways, Matthew P. Schaefer

Yeutter Institute International Trade Policy Review

Offers a historical perspective with key questions and takeaways about the Trump Administration's trade policy. Covers the periods of the first Trump Presidency (2017-2021), the Biden Administration (2021-2025), and the second Trump Administration (2025-).

U.S News & World Report 2025 Graduate Program Rankings, Unlv & Unr, Dre Boyd-Weatherly, Caitlin J. Saladino, William E. Brown Jr.

Higher Education

This fact sheet presents 2025 graduate program rankings for the University of Nevada, Las Vegas (UNLV) and for the University of Nevada, Reno (UNR) based on the data published in spring 2025 by U.S. News & World Report. The graduate program categories reported include business, education, engineering, fine arts, law, medicine and health care, sciences and mathematics, and social sciences and humanities.

Emotional Development In Infancy, Claire Sanford, Samantha Gott

Florida Atlantic Undergraduate Research Journal

Developmental science has documented that infants’ emotional reactions are shaped by individual dispositions and their environment. This study investigated fear responses along with patterns of brain development in infants 6 to 10 months. Nine infant-mother dyads participated, with each infant observed twice (18 visits). An electroencephalogram (EEG) was used to analyze brain activity during resting-state and fear-eliciting conditions. Infant fear vocalizations were evaluated and coded during two conditions, i.e., an unfamiliar object (an electronic toy-spider), and an unfamiliar adult approaching. Results indicated infants’ fear vocalizations were stimuli-specific, with more fear expressed towards approaching strangers than the novel object. Findings also …

The Relationship Between Self-Reported And Observer-Rated Maternal Anxiety During Mother-Infant Interactions, Annalisa Tran, Jacqueline Hammack

Florida Atlantic Undergraduate Research Journal

Research pertaining to maternal anxiety and mother-infant interactions is a rapidly growing field. The purpose of this study is to investigate the relationship between self-reported maternal anxiety ratings and observer-rated maternal anxiety scores. Thirty-nine motherinfant dyads participated in a four-minute free-play session via Zoom. The Parent Anxiety measure from the Coding Interactive Behavior scale was used to measure observed maternal anxiety. The General Anxiety Disorder-7 scale was used to measure self-reported maternal anxiety. No significant association was found between self-reported maternal anxiety and observed maternal anxiety. An exploratory analysis was conducted to compare self-reported maternal anxiety and observed maternal sensitivity. …

Exploring Infant Toy Interactions In Free Play Environments, Emma Bermudez, Jacqueline Hammack

Florida Atlantic Undergraduate Research Journal

Infants’ interactions with toys play a crucial role in their early cognitive and motor development, yet much of the research on this topic has been conducted in controlled laboratory settings, which may not accurately reflect the diversity of toys and interactions infants experience in their natural environments. This study uniquely examined these interactions in a home setting by utilizing an online video conferencing platform. This study investigated how toy properties influence manual infant-object interactions during dyadic tabletop free play, where mothers selected the toys for the session. Within the confines of this study, results show that infants spend significantly more …

Use Of A Novel Plant Essential Oil-Based Insecticide For Insect Control In Household Gardens And Lawns, Mia Michnik, Alysa Suissa, Liah Brussolo Cremona, Annalise Wellman, Nicholas Nifakos, Alexander Spanoudis, John M. Harlin

Florida Atlantic Undergraduate Research Journal

Insecticide use has increased as population and agricultural demand for crops grows. Commercial insecticides contain active ingredients that are often harmful to humans and the environment. A viable alternative to this concern is developing and using insecticides with low toxicity and minimum risk to the environment. In this study, we sought to empirically assess the effectiveness of an insecticide based entirely on plant essential oil active ingredients, which contain complex secondary metabolites. Our results show that a concoction of several plant essential oils was effective in killing a wide range of household garden insect species and bedbugs, encompassing five orders …

Bioarchaeological Analysis Of Three Individuals Excavated From Palikè Di Mineo, Sicily, August M. Stone, Madison Rieth, William Burnett

Florida Atlantic Undergraduate Research Journal

This study presents the analysis of three individuals excavated from the area of Palikè di Mineo, Sicily in May and June of 2023. The archaeological area contained numerous burials, but this study focuses on two adult male and one subadult (child). Burials are estimated to be from the Imperial Period of the Roman Empire (20 CE - 360 CE). Information collected includes age, sex, stature, and taphonomy of the individuals. Burial style, artifacts, and position of the burials are used to present data on the possible conditions of life in ancient Sicily. This article contributes data to the greater discussion …

Artist Statement, Shreyansh Patel

Florida Atlantic Undergraduate Research Journal

No abstract provided.

Table Of Contents, Editorial Team

Florida Atlantic Undergraduate Research Journal

No abstract provided.

Depaul Digest

DePaul Magazine

College of Communication faculty Matthew Ragas and Ron Culp mentor students on gaining access to executive-level administration. News briefs on exciting developments at DePaul University’s 10 colleges and schools, from nursing students studying public health protocols in Prague to a new DePaul-hosted conference exploring AI in filmmaking. DePaul alumni volunteers share their experiences spreading the Vincentian mission nationwide.

Why Seek Profits?: A Missional Perspective On Business, Jooho Lee

All Faculty Open Access Publications

There are plenty of good reasons to be suspicious about profit-seeking. There are also good reasons to be suspicious about attempts to justify the pursuit of profits by focusing solely on the value of profits or of the work that produces the profits. Nevertheless, there is a good reason for the Christian to engage in profit-seeking: it can be a way to participate more fully in the missio Dei. Profit-seeking plays a central role within the market process by communicating and incentivizing a certain way of relating to the material and social world. When we realize profits in ways that …

Low Beta Anomaly In Some European Emerging Markets, Tadeusz Winkler-Drews, Mateusz Mogilski

Journal of Banking and Financial Economics

The aim of the study was to identify the low beta anomaly and analyse the causes of its occurrence in five European emerging markets that were components of the MSCI Emerging Markets Europe index in the period 2010–2019. It was hypothesized that the determinants of the low beta anomaly in the analysed markets are factors from at least two of the three categories of variables. Using the Betting Against Beta model proposed by A. Frazzini and L. H. Pedersen (2014), we found that this phenomenon was not identified in three markets, but occurred in the remaining two markets, for which …

The Psychology Of Sharing Experiences, Hyebin Kim

Olin Business School Graduate Student Theses and Dissertations

From dinners with family to parties with friends, consumers frequently spend time with and share experiences with other people. Sharing consumption with other people can uniquely shape people’s decisions and experiences, often in ways that differ from when individuals are on their own. In my research, I examine what kinds of experiences consumers like to share with other people, and how being the one who organizes gatherings for other people influences consumers’ decisions and experiences during shared consumption. In Chapter One, “When Sharing Experiences with Others, People Prefer Novel Experiences,” I examine how the social context of an experience, in …

2025-08-18 Revisal Of Pac-22 - Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

Draft of the revisal for PAc-22 submitted to the Faculty Senate on August 18, 2025.

Accounting Comparability And Value Relevance Of Accounting Information: Evidence From A Change In Revenue And Expense Recognition Rules, Brandon Ater, Emrah Ekici, Thomas Noland, Christian K. Sobngwi

School of Accountancy Faculty Publications

Purpose: The purpose of this paper is to examine the accounting comparability and value relevance implications of the changes in the accounting for freight services in-process introduced through the adoption of EITF No. 91-9.

Design/methodology/approach: This is an empirical archival research paper using financial statement data and stock price information for the US transportation companies.

Findings: The results indicate that following the adoption of EITF No. 91-9, there is an increase in the level of accounting comparability for firms in the US transportation industries. This paper also finds that the reduction in the number of reporting options for revenues and …

Ddx219.2 Social Media Content Creation Example 6, Sae University College

Exemplars

This project involved creating a cohesive suite of social media content tailored to the student’s chosen creative project. The work is exemplary for its consistent visual style, platform-specific content design, and alignment with the strategic goals defined earlier. Additionally, the student demonstrated strong collaborative skills by providing thoughtful, constructive feedback to peers, reflecting both creative and professional growth.

Ddx219.2 Social Media Content Creation Example 7, Sae University College

Exemplars

This project involved creating a suite of social media content tailored to the student’s chosen creative project. The work is exemplary for its consistent visual style, platform-specific content design, and alignment with the strategic goals defined on Project 1.

Ddx219.2 Social Media Content Creation Example 4, Sae University College

Exemplars

This project involved creating a cohesive suite of social media content tailored to the student’s chosen creative project. The work is exemplary for its consistent visual style, platform-specific content design, and alignment with the strategic goals defined earlier. Additionally, the student demonstrated strong collaborative skills by providing thoughtful, constructive feedback to peers, reflecting both creative and professional growth.

Factors Influencing The Performance Of Farmer-Producer Organizations (Fpos) And Their Societal Impact In Tamil Nadu, Arjune S

Theses and Dissertations

Farmer Producer Organizations (FPOs) are formed mainly for the farmers to have better institutional access to acquire them. They are also under the inspiration of the director's abstinence and the incentive of getting more money. These are socio-psychological individual differences and thus of importance to markets, the perception of markets, and market relevance of group interaction. Self-esteem, attitude to participation in group activities, and willingness to participate in these types of activities are of some significance for his/her performance because they have an effect on their performance afterward.

Farmer social empowerment increased but not farmer economic empowerment did so much …

Ddx219.2 Social Media Content Creation Example 5, Sae University College

Exemplars

This project involved creating a cohesive suite of social media content tailored to the student’s chosen creative project. The work is exemplary for its consistent visual style, platform-specific content design, and alignment with the strategic goals defined earlier. Additionally, the student demonstrated strong collaborative skills by providing thoughtful, constructive feedback to peers, reflecting both creative and professional growth.

Impact Of Exchange Traded Funds (Etf) Holdings On Retail Investors’ Mutual Fund Portfolios Performance, Arunachalam R Mr

Theses and Dissertations

As evidenced by the practices passed down through generations the importance of savings and investments is well established in Indian culture. Indian investors consider investment as an essential commitment to financial sustainability and safeguarding dependents. Indians implement investment strategies during their working years to ensure long term financial security and support for future generations.

These cultural practices support the foundation of personal finance in India and well established financial theories (MPT, CAPM and EMH) guide optimising investment outcomes (SEBI, 2020). The effects of inflation and increased life expectancy made Indian investors aware of the need for a substantial financial corpus …

Transforming Text To Images: Prompt Engineering Principles For Generative Ai Use In Extension, Paul Hill, Xue A. Dong, Aubree L. Miller

Journal of Extension

Generative AI (GenAI) systems facilitate the creation of visual images by utilizing extensive datasets to interpret text-based instructions. Effective prompt engineering is essential for optimizing the output of AI-generated images. This article examines various GenAI systems and their functionalities, explores text-to-image prompt engineering principles and their application in Extension work, aiming to enhance the effectiveness of visual content creation with respect to educational materials, data visualization, and promotional content. The article also provides guidance and examples to assist Extension professionals in leveraging GenAI for improved communication and engagement. Recommendations include crafting detailed prompts and continuously refining them for desired results, …

Feedlot Willingness To Pay For Genomic Tested Feeder Cattle, Aisling G. Hagan, Karen L. Delong, Andrew P. Griffith, Christopher N. Boyer, Charley Martinez, Kimberly Jensen, Susan Schexnayder

Journal of Extension

Feeder cattle genomic tests assess the potential of economically important traits to feedlots such as residual feed intake and marbling. A survey was utilized to determine feedlot willingness to pay for genomic tested feeder cattle. Depending on test results, feedlots were willing to pay as much as 4.60% more for genomic tested cattle compared to untested cattle. Feedlots prioritize using genomic tests for marketing decisions and future purchases, despite reporting "poor" knowledge and perceived high costs associated with the tests. Findings can assist Extension personnel advising cattle producers about the potential uses and benefits of this technology.

Kenneth Wilson Stringer [Inducted 2018], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.