Business Commons^™

Washington Report, Kenneth F. Thomas, Carol B. Ferguson

Tax Adviser

No abstract provided.

Dra Expands The Innocent Spouse Provisions, John Zimmerman

Tax Adviser

No abstract provided.

Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

Minimizing The Self-Employment Tax, Alan D. Campbell

Tax Adviser

No abstract provided.

Simplified Employee Pensions: An Alternative To Qualified Plans, Labh S. Hira

Tax Adviser

No abstract provided.

Athletic Attendance Research, Emily E. Mousso

Research and Creativity Symposium

Athletics play a significant role in college communities, providing entertainment, camaraderie, and purpose for students and fans alike. This study examines attendance trends at University of Mary Washington (UMW) home softball games, analyzing factors that may influence spectator turnout. Using a dataset spanning from 2015 to 2024, this research explores attendance numbers in relation to variables such as temperature, time of game, day of the week, opponent type, and UMW’s win percentage. A linear regression analysis conducted in IBM SPSS identified temperature and day of the week as the only statistically significant factors impacting attendance, with p-values of 0.007 and …

The Role Of Ai In Risk Management: Benefits, Challenges, And Adoption Strategies, Lukas Ludwig

Honors Projects in Information Systems and Analytics

This study explores the role of artificial intelligence (AI) in risk management, focusing on its integration within business operations. The primary objective of this research is to examine both the potential benefits and associated risks of adopting AI technologies, with a specific emphasis on data security, ethical concerns, and governance. A mixed methodology was employed, combining a comprehensive literature review on AI's applications and limitations with qualitative interviews conducted with professionals from various industries, including risk management, higher education, and IT development. The findings highlight key challenges in AI adoption, such as data privacy issues, bias in AI algorithms, and …

Changing Salaries: Salary Constraints In North American Sports, Reese Shull

Honors Projects

The structure, impact, and potential future of the cap systems housed by the primarily North American sports leagues, NFL, NBA, and MLB, are examined. By comparing each of the different constraint models used to influence competitive balance, player compensation, and various team-building strategies, a comprehensive understanding of which league operates more effectively. Paramount is the relationship to rising revenues and the different returning and emerging channels that are being formed.

Game Changers: The Impact Of Female Representation In Sports Media On Girls' Youth Sport Participation, Kaci L. Huff

Undergraduate Theses

This thesis examines how female representation in sports media impacts girls' youth sport participation rates. Using a review of current literature and original enrollment data from local youth organizations, it reveals that limited and often stereotyped portrayals of female athletes contribute to lower participation and early dropout among girls. The study highlights how underrepresentation, especially of marginalized groups, reinforces harmful narratives that deter engagement. Solutions are proposed, including increasing inclusive media coverage and emphasizing athletic achievements over appearance. By reshaping media narratives, the sports industry can create more supportive environments and encourage greater youth sport participation among girls.

The Sound Of Disruption: The Effects Of Music Streaming Services And Technological Change On The Music Industry, Adam J. Kays

Honors Thesis

Technological changes within the music industry, particularly through streaming platforms like Spotify and Apple Music, have completely altered how artists and labels function in 2025. This thesis examines the change from physical to digital music consumption, the economic realities of streaming royalties, and the mental and physical effects on artists in the modern age. Additionally, this thesis will discuss the utilization of playlisting methods and algorithms, as well as how artists and labels utilize these new features to their advantage. Through this research, this study analyzes and criticizes the sustainability of music streaming models.

Market Timing And Managerial Talent, Keming Li

All Faculty Scholarship (Archived)

Market timing is a well-documented phenomenon in financial markets. This paper tests whether managers with heterogeneous talents and qualities affect capital issuance timing differently. I find that skilled managers raise more capital (especially equity) when the market is overpriced, compared to unskilled managers. However, capable managers are less willing to issue equity when firms have high growth potential and are reluctant to share their future success with newcomers. Additionally, I found no significant effect of managerial ability on the relationship between market misvaluation and subsequent corporate investment. Overall, consistent with the market timing hypothesis, the results suggest that talented managers …

Examining The Economic Impact Of Jesus, Carter F. Slyker

Senior Honors Theses

This thesis examines the economic impact of the person of Jesus and applies economic theory to the historical and biblical accounts of his ministry on earth. The study will consider the social and economic conditions of the first century Roman Empire within the context of Judea and Galilee, while focusing on key issues including poverty, social hierarchy, and taxation. It will explore three primary aspects of Jesus’ ministry to assign economic impact: the crowds he drew, the miracles he performed, and the principles he taught. These acts challenged the societal and economic norms of that culture and positively impacted communities …

Ai-Generated Content And Copyright Infringement: Analyzing Corporate Liability In The Era Of Artificial Intelligence, Gloria Domingos, Dr. Daria Koucherets

Seattle University Law Review Online

Recent lawsuits by major content creators against artificial intelligence companies have brought a critical legal question to the forefront: Under current U.S. copyright law, can AI companies be held liable for direct copyright infringement when their systems generate outputs that substantially mirror protected works? This question has gained particular urgency as AI systems like ChatGPT and DALL-E demonstrate increasingly sophisticated capabilities to generate content that may replicate elements of copyrighted materials.

The answer, based on current legal precedent and statutory frameworks, is that AI companies can likely be held liable for direct copyright infringement. However, traditional tests for establishing such …

Harnessing Ai For Small Business Feasibility: A Paddleboard Guiding Venture In Winona, Minnesota, Grace M. Baden, Clay A. Craker, Isabella Howe, Patrick Wright, Andrew A. Regner

Research & Creative Achievement Day

This project explores the integration of artificial intelligence in constructing a feasibility study for a proposed paddleboard guiding business in Winona, Minnesota. Conducted as a six-week applied learning experience within the Commercial Recreation course, students systematically employed AI tools to develop a feasibility analyses, covering business concept development, market research, financial forecasting, and operational planning.

A core focus of this project was AI prompt engineering—students iteratively designed, tested, and refined AI-generated responses to improve the accuracy, clarity, and applicability of feasibility study components. The project also examined AI's efficiency in generating data-driven insights, its limitations in niche market research, and …

Improving Tutor Effectiveness Through Simulation Training At Wsu Tutoring Services, Sarah J. Bassler, Kelsi A. Kuchel, Mirra L. Swenson

Research & Creative Achievement Day

This project introduces a simulation-based training initiative for Winona State University (WSU) Tutoring Services, aimed at enhancing tutor effectiveness, communication skills, and student satisfaction. WSU Tutoring Services provides free tutoring to students through peer-based, online, and specialized instruction programs, aiming to support students' academic success. Despite these efforts, the service has faced challenges with student retention and negative perceptions due to varied tutoring quality.

A thorough needs assessment—incorporating organizational, person, and task analyses—highlighted significant areas for improvement. Organizational analysis identified the key issue of inconsistent tutoring effectiveness leading to dissatisfaction among students, negatively affecting student retention and overall usage of …

Exploring The Role Of Personality Traits In Predicting Financial Vulnerability: Moderating Effects Of Digital Literacy And Financial Literacy Within The Framework Of The Theory Of Planned Behavior, Saad Ahmed Almarzooqi

Thesis/ Dissertation Defenses

The growing integration of digital financial services in the UAE has introduced new challenges in mitigating financial fraud, particularly in understanding individual susceptibility to such risks. This study explores the role of personality traits and shaping financial fraud vulnerability, employing the theory of planned behavior (TPB) to examine how extraversion, agreeableness, consciousness, neuroticism, and openness to experience influence this vulnerability. The study further assesses the mediating roles of subjective norms, attitude towards financial fraud, and perceived behavioral control in these relationships, as well as the moderating effects of digital and financial literacy.

Results from a cross-sectional survey of 406 UAE …

Swell: A Sustainable Surf Brand, Simon J. Pell

Research & Creative Achievement Day

Most boards in the surfing community that are made for performance are made with non-sustainable materials. Many boards use resin that is harmful to the environment through its curing and sanding process as it releases harmful chemicals into the air. They also use foams that release harmful chemicals into the air when they are produced, and they also do not break down when the board is disposed of. Overall, surfboards when produced using resin and foam are harmful for the environment from start to finish.

In the project, I will first do my research to find alternatives to the harmful …

Kappa Delta Pi Honored With Celebration Of Teaching, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Impact Of Humor Vs. Seriousness In Advertising: The Role Of Product Type In Consumer Recall And Purchase Behavior, Cian Ortega

Honors Theses

This study examines the effectiveness of humorous versus serious advertising tones across three different product categories, which are beverage, hygiene, and health/medicine. This is done by measuring their impact on a consumer’s brand/product recall, enjoyment, and purchase intent. Historically, humor has been related to positive emotional responses while seriousness has been associated with building trust and credibility. By using a within-subjects experimental-survey design, data were collected from seventy survey respondents who viewed humorous and serious advertisements across the three product categories (hygiene, beverage, and health/medicine and then evaluated each ad based on their agreement to statements relating to brand/product recall, …

Organizational Actions And Perceptions On Scope 3 Emissions And Regulatory Impacts On Measurement, Griffin Fill

Honors Theses

This study analyzed organizations’ actions and perceptions concerning Scope 3 emissions measurement and the impact that regulations have on the measurement of these emissions. Specifically, this study investigated if organizations measure Scope 3 emissions and their reasons for doing so, the impacts of the proposal and eventual removal of the SEC Scope 3 reporting requirements on organizations, and supply chain professionals’ perceptions regarding if more regulation concerning Scope 3 emissions would be beneficial or detrimental. The goal of this study was to get an initial idea regarding the questions posed, and this study had a pilot-level scope. Therefore, this study …

Leadership In The Construction Industry: An Lmx Analysis, Jackson Wicker

Honors Projects

The purpose of this study is to research the different styles of leadership that are currently used in the construction industry and how LMX effects leaders and their employees relationships. This study seeks to try and answer the question of how different styles of leadership contribute to employee and leader relationships in the construction industry. This study uses content analysis in order to find major themes about LMX relationships and leadership styles and how they affect leader-follower relationships, and effectiveness in the construction industry.

Sports Organizations In Social Media, Elle Mizwicki

2025 Student Academic Showcase

The research I will be conducting is how sports organizations can effectively use social media to grow their social media platforms, fan base, branding and even selling their merchandise. By using social media platforms like Instagram, TikTok, X, to gather information that will help gain fan engagement, tracking followers etc. By using quantitative methods to help us reach our goal we can count on how this will increase social activity and an increase in attendance for sports. This quantitative research can give insights in social media and how it can be a very beneficial tool for reaching a targeted audience …

Why Should You Support Entrepreneurs?, Addison Forrester

2025 Student Academic Showcase

I will give a presentation based on the research and facts on why supporting entrepreneurs is good for the United States economy. How can you support the economy? The answer is to shop small and support new. Entrepreneurs are the backbone of our society, driving innovation and creating jobs. This presentation will explore the impact of these entrepreneurs and how your choices can make a big difference.

Canadian Security Intelligence Service (Csis), Bert Chapman

Libraries Faculty and Staff Presentations

April 24, 2025 presentation for Canada's GovInfo Day Spring 2025 hosted by Simon Fraser University in British Columbia and Internet Archive Canada. Provides information about the publicly available information resources produced by the Canadian Security Intelligence Service (CSIS) which is the Canadian Government's foremost national intelligence agency. Provides information about this agency's statutory organization, types of publicly available reports they produce, information about other Canadian government intelligence agencies, and parliamentary oversight of Canadian government intelligence operations. Lists additional resources for finding information about CSIS and explains the benefits of having access to these resources for users.

2025-04-24 Faculty Welfare & Concerns Committee Meeting Minutes, Morehead State University. Faculty Senate., Faculty Welfare & Concerns Committee.

Faculty Senate Records

Meeting minutes from the Faculty Welfare & Concerns Committee for April 24, 2025.

Supply Chain Innovation: A Framework Of Public Procurement As A Demand-Side Innovation Driver, Peter Adjei-Bamfo, Hadrian Geri Djajadikerta, Ferry Jie, Kerry Brown, Reza Kiani Mavi

Research outputs 2022 to 2026

Purpose: Much of the supply chain innovation (SCI) literature has focused on innovation as driven by supply-side factors that often lead to incremental product changes. Such marginal innovation outcomes make suppliers less responsive to government buyers’ innovation needs for addressing societal challenges. Building on this observation, this article conceptualises how a demand-side innovation driver, namely public procurement, influences SCI radically and incrementally from downstream. Design/methodology/approach Employing the conceptual research approach and following established guidelines for building theory and conceptual development in management and supply chain research, we re-examine the SCI literature for existing assumptions about government innovation procurement and explain …

Exploring The Impact Of Negative Brand Experiences On Consumer Emotions And Behavior, Li Mei Liu, Seong Ho Lee

Asia Marketing Journal

With the continuous development of social media, negative brand emotions have emerged as a significant social phenomenon. However, existing marketing research predominantly focuses on positive emotions. This study aims to explore how the sensory, emotional, behavioral, intellectual, and social dimensions of negative brand experiences elicit consumer regret and brand hate, which subsequently drive the spread of NWOM. Using SEM to analyze data from 1,000 Chinese consumers, this study finds that all dimensions of negative brand experiences significantly influence both regret and brand hate. Consumer regret further amplifies brand hate, intensifying its emotional impact, and drives the dissemination of NWOM. This …

2025 Acssc Program, Acssc Planning Committee

Annual Celebration for Student Scholarship and Creativity

No abstract provided.

The Tax Adviser, Volume 17, Number 5, May 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.