Business Commons^™

Applying Moral Foundations Theory To Examine Consumer Vulnerability: Evidence From Cash App, Atanas Nixon, Jiyoon An

AMTP Proceedings 2025

This study investigates how consumers' moral emotions can improve our understanding of their vulnerability in financial services from the perspective of Transformative Service Research (TSR). The study uses the U.S. Consumer Financial Protection Bureau's archive of consumer complaints about Cash App, a peer-to-peer payment platform, as the empirical context. The Moral Foundation Theory, which includes five dimensions of moral concerns (care/harm, fairness/cheating, loyalty/betrayal, authority/subversion, and purity/degradation), was applied to assess consumer vulnerability. Two analyses were conducted: spatial and discourse analyses. Whereas spatial analysis was used to examine aggregated levels of moral emotions across different states, discourse analysis was conducted on …

Becoming A Network Of Networks: G20 Interfaith Forum, Marianna Richardson

Journal of Nonprofit Innovation

No abstract provided.

Christian Ethics And Business Leadership, Jon Armajani

The Journal of Social Encounters

This essay discusses the ethical principles of listening, community, stewardship, and interreligious and intercultural understanding with respect to business leadership. It opens by discussing definitions of ethics and their relevance to businesses and business leaders. It continues by providing a description of the consulting company Accenture’s ethical principles and practices, as positive examples. The essay provides Arthur Andersen and its work with Enron and WorldCom, both of which went bankrupt in the early 2000s, as examples of the failures that occur when ethical principles are not practiced. Then, the essay states that Christianity and the Benedictine tradition constitute a basis …

Social Solidarity & Philanthropy In African Contexts, Dennis Kilama, Patricia Snell Herzog, David P. King

The Journal of Social Encounters

Within Western contexts, philanthropy has been conceptualized as formal and organizational, with less emphasis on its informal contours. This paper identifies social solidarity as crucial to understanding philanthropy in African contexts. The first section explores concepts of philanthropy, such as reciprocity and cooperation. Second, recognizing solidarity as a key aspect of philanthropy, we review how social solidarity has been theorized and studied. Third, we illustrate how philanthropy in Kenya and Uganda is embedded within specific contexts. Philanthropy can be found in horizontal (formal), vertical (informal), and hybrid forms. Alongside formal philanthropy, efforts to benefit others in Africa often emerge informally …

Behavioral Changes Of Tourists Caused By The Covid-19 And Management Response :During The Goto Travel Campaign In 2020, Yoshiki Murase

Japanese Society and Culture

This research set out to clarify how consumers perceive and change their tourism consumption as the government works on demand-stimulating measures such as the GoTo Travel campaign set up as a response to the worldwide spread of the COVID-19. The main purpose of this study is to give some suggestions about how the tourism industry can operate in such difficult circumstances and consider the implications for its management. Firstly, we referred to previous research and the latest data concerning travel agencies, the airline industry, and the accommodation and restaurant industry. These are the cornerstones of the tourism industry, and they …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Essays On Policy Initiatives For Equitable And Fair Distribution Of Benefits Of Information Technology, Roohid Ahmed Syed

USF Tampa Graduate Theses and Dissertations

The impact of Information technology on human lives is beyond measure. Information technology has become so integral to our human lives that we can no longer undermine its societal impact. While there is ample evidence for the societal gains from digital technologies, there is evidence for the inequitable distribution of such gains across society. For example, accelerated digitization of economy has left the digital haven-nots with limited access to education, health care and employment opportunities further deepening the already existing social inequities. Furthermore, increasing implementation of algorithms has created the problem of algorithmic bias across multiple domains including hiring. Though …

The Curious Case Of Japanese Denim, Aaron Francis Ward

Japanese Society and Culture

From its humble beginnings as wholly utilitarian workwear in the 19^th century, to its modern rise to high-fashion, the ubiquity of denim, particularly in the form of jeans, has had a fascinating journey in its little-over-150-year history (Beazley, 2015). Of note has been the recent rise in popularity of Japanese denim. Since the end of the Second World War, Japan seems to have had an insatiable demand for Americana (Marx, 2023). Yet, if considered in the sociohistorical context of Japanese-American relations, this ought to be highly improbable. The current paper examines the sociological nature of Japanese denim from semiotic …

Valuing Small Business: Applying Wacc To Ipo Data, Joshua Tyler Stevenson

Undergraduate Theses

This study explores how the weighted average cost of capital (WACC) can be used to value small businesses by applying to model to IPO data. Small businesses differ greatly from the publicly traded companies WACC is normally used for, so using the model presents some challenges. By applying the model to small firms that underwent the initial public offering process, this study was able to determine that WACC may be a useful valuation tool if some adjustments are made for the industries being analyzed.

2025-03-28 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents meeting of March 28, 2025, which includes the meeting minutes of the meeting held on February 7, 2025.

2025-03-28 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on March 28, 2025, regarding upcoming events on campus, staff and faculty recognition, personnel updates, and the most resent Board of Regents meeting.

Defining A Management Structure For University Space Analog Research Programs, Scott Van Hoy, Kristen Miller

Journal of Human Performance in Extreme Environments

To learn how humans can safely and effectively live on the surface of the moon or Mars, missions are conducted on Earth that simulate operations on the surface of other planetary bodies. These missions, called space analog missions, require substantial mission planning and organizational management to ensure safe and effective research and operations. The American Public University System’s Analog Research Group developed and tested management structures and philosophies that enable scalable, replicable, and safe analog missions. This fully online research endeavor’s management and internal organization offers a model that academic institutions and private industry can implement to contribute to space …

Aircraft Leasing And Its Effects On Ireland's Airline Sector, Aaron Christian, Jeanne Sumrall

SACAD: Scholarly Activities

The aircraft leasing industry sits at the heart of Ireland’s aviation sector, making Ireland the global leader in the business. The presence of major leasing companies’ headquarters, including Avolon, SMBC and AerCap, in Ireland, allows for country to benefit from these companies’ revenue. In return, Ireland provides the companies with supportive tax and regulatory frameworks that benefit the aviation sector. The research on this topic explores different ways aircraft leasing contributes to airline efficiency through cost reductions and fleet modernization while minimizing financial risks associated with aircraft acquisition by utilizing computer programs. Operational modeling has become an essential tool for …

The Interplay Of Agile Capabilities In Crisis Response, Marko Bastl, Corrado Cerruti, Carlos Mena, Heather Dawn Skipworth

Management Faculty Research and Publications

Purpose

Large-scale disruptions that lead to extreme environmental uncertainty, combined with perceived threats and time pressure, have prompted some organizations to rapidly form new networks. This research aims to focus on how actors in these newly formed networks leverage their agile capabilities in response to extreme disruptions. Design/methodology/approach

Grounded in the agility literature, this study employs an abductive research approach and a multi-case design. Data were collected from 18 actors embedded in four newly formed networks located in the United Kingdom, Italy, Colombia and the USA. Findings

Through six propositions and an empirically derived model of supply chain agility under …

Ameliorating Public Procurement Performance: Green Public Procurement Policies Within A Legislative Framework, Karem Sayed Aboelazm, Muayad Ahmad Obeidat, Fady Tawakol, Nada Zuhair Alfil, Fatima Hafiz Irshad Ul Haq

All Works

This paper highlights green public procurement, the difference between it and sustainable public procurement, and the benefits that green public procurement can achieve for the environment and its preservation. The paper also seeks to know how public procurement performance can be improved by designing and implementing green public procurement policies to stimulate environmental sustainability in the public sector and to provide a model for applying green public procurement to government agencies. The descriptive and analytical approaches were used to highlight the importance of public procurement as one of the powerful drivers and tools for governments through which public policies can …

2025-03-27 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from March 27, 2025.

2025-03-27 Statement Of Purpose For An Onboarding Provost - 2nd Reading, Morehead State University. Faculty Senate.

Faculty Senate Records

A second draft of a statement of purpose for an onboarding provost submitted and discussed at the March 27, 2025 Faculty Senate meeting.

2025-03-27 Policy Review And Revision Process - Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

A draft revisal of the Policy Review and Revision Process submitted at the March 27, 2025 Faculty Senate meeting.

2025-03-27 Draft Of Hidden Documents Resolution, Morehead State University. Faculty Senate.

Faculty Senate Records

A draft of a proposed resolution on hidden documents and administrative transparency submitted and discussed at the March 27, 2025 Faculty Senate meeting.

2025-03-27 Faculty Senate Standing Committees Members, Morehead State University. Faculty Senate.

Faculty Senate Records

A membership list of the Faculty Senate Standing Committees presented at the March 27, 2025 Faculty Senate meeting.

2025-03-26 University Graduate Committee Meeting Minutes, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Meeting minutes from the University Graduate Committee from March 26, 2024.

A Guiding Resource In The Field Of Qualitative Enquiry: A Review Of Kathleen Demarrais, Kathryn Roulston, And Janie Copple’S Qualitative Research Design And Methods: An Introduction, Solomon Terfasa Dinka

The Qualitative Report

In my review of Qualitative Research Design and Methods: An Introduction by Kathleen deMarrais, Kathryn Roulston, and Janie Copple (2024), I found that the book is an essential resource for both new and experienced researchers interested in qualitative studies. The authors provide an in-depth framework for understanding different qualitative research methodologies, seamlessly combining theoretical concepts with practical applications. They also include helpful examples that illustrate how these methodologies can be applied in real-world settings. These are remarkable aspects of the book that I particularly valued in my review.

Towards A Progressive Academy: Review Of Organizing Professionals: Academic Employees Negotiating A New Academy, Rebecca Kolins Givan

Journal of Collective Bargaining in the Academy

No abstract provided.

Every Grain Of Sand: 2024 Changes To The Scope Of Higher Education Unionization, William A. Herbert, Joseph Van Der Naald, Jacob Apkarian

Journal of Collective Bargaining in the Academy

In this research note, we supplement the findings presented in the National Center’s 2024 Directory of Bargaining Agents and Contracts in Institutions of Higher Education. We aggregate and analyze data on changes in academic collective bargaining relationships for faculty, postdoctoral scholars, and graduate and undergraduate student employees in the year 2024. Our findings demonstrate that the growth in academic collective bargaining over the past decade that we documented in the 2024 Directory has continued. However, we find some significant contractions in faculty unionization through institutional closures and the revocation of bargaining units in the state of Florida. The research …

Graduate Student Labor Unions: Two Experienced Academic Administrators Share Their Views, Karen R. Stubaus

Journal of Collective Bargaining in the Academy

This interview of two experienced academic administrators traces the evolution of graduate worker concerns as expressed in their collective bargaining agreements over the course of 50 years, at the University of Michigan and Michigan State University. Initial emphases on standard terms and conditions of employment are supplemented over the course of time with attention to work/life balance, discrimination and harassment, and other social justice issues. Administrators provide insights and advice on how to establish productive and collegial working relationships with the growing phenomenon of graduate worker unions.

Navigating Harassment And Discrimination At University Of California Through Uaw 4811'S Abusive Conduct Contract Provisions, Sarah Arveson, Emily Weintraut

Journal of Collective Bargaining in the Academy

The Respectful Work Environment (RWE) provisions in the recent University of California labor agreements with graduate students and postdocs have proven useful in addressing harassment and discrimination in new and perhaps more effective ways than either previous contract provisions or university policies and procedures. The authors describe how the new RWE provisions work and provide several illustrative case studies.

"No Pay, No Ras": Resident Assistant Unionization Amidst University Backlash, Justin Weller

Journal of Collective Bargaining in the Academy

While resident assistant (RA) unions have existed in the United States for over 20 years, RA unionization has accelerated on college campuses in recent years. This article explores the institutional responses to RA unionization through a distributive justice framework. I argue unionization aligns with the distributive justice framework and union-busting strategies do not align. I provide practical recommendations for institutions to align their practices with the National Labor Relations Act and relevant jurisprudence. Implications include a need to study RAs’ experiences in unionization and a continued focus on the ongoing legal challenges that may impact future unionization.

The Limits Of Law: Lessons For Collective Bargaining, Eric J. Scarffe, Daniel Saunders

Journal of Collective Bargaining in the Academy

This paper elucidates some features of law that generally go overlooked in collective bargaining. Using examples from collective bargaining agreements at universities in Florida, we unearth how assumptions about the nature of law (championed by the conservative legal movement) may undermine the ability for unions to influence the material working conditions at their universities. We believe negotiators need to reject these assumptions, and embrace an approach to ‘bargaining as pedagogy,’ which emphasizes the need for faculty and administrators alike to arrive at shared understandings of what the law means (be it the collective bargaining agreement, university policy, or state statute).

How Do Collective Agreements Stack Up? Implications For Academic Freedom, Tim Ribaric, Rahul Kumar

Journal of Collective Bargaining in the Academy

Abstract Academic freedom, a cornerstone of higher education, is formally codified within the enforceable language of collective agreements (CAs) between universities and faculty unions in Canada. While the Canadian Association of University Teachers (CAUT) provides an exemplar framework for academic freedom clauses, institutional interpretations and implementations vary significantly. This study comprehensively analyzed CAs from 44 Canadian universities using computational text analysis methods, specifically Latent Dirichlet Allocation (LDA) and Term Frequency-Inverse Document Frequency (TF-IDF). The analysis revealed that approximately 27% of institutions closely align with the CAUT exemplar, while 57% incorporate additional limiting factors that qualify the exercise of academic freedom. …

A Beautiful Mind Meets Harsh Reality: Practical Tips For Negotiators When Bargaining Strays From Ideal Conditions, Christopher C. Douglas, Ellen Grachek, Allyson Strickland, Marie Waung

Journal of Collective Bargaining in the Academy

Bilateral bargaining theory developed by mathematician and Nobel Laureate John Nash predicts that when both parties have full information, a deal is quickly reached without a strike. Such a situation represents ideal conditions, which the real world does not match. However, Nash Bargaining presents a useful baseline for bargaining teams. We discuss deviations from ideal conditions that bargaining teams are likely to face and tactics for overcoming them with the goal of reaching an agreement while avoiding a strike. This paper’s focus draws from our experience negotiating a contract for non-tenure track faculty across the three University of Michigan campuses, …