Business Commons^™

Checklist For Foundation Managers Under The Tax Reform Act Of 1969, T. Milton Kupfer

Tax Adviser

No abstract provided.

Probabilistic Deep Learning For Traffic Density Prediction, Pedro Cesar Lopes Gerum, Andrew Reed Benton, Melike Baykal-Gursoy

Business Faculty Publications

Real time, accurate predictions of recurrent and nonrecurrent traffic congestion are essential for optimizing transportation systems and ensuring a smooth user experience. Traditional models often focus on long-term point estimates, limiting their use in scenarios requiring short-term predictions or probabilistic assessments (e.g., traffic signal optimization, dynamic tolling, and emergency response). This study explores probabilistic deep learning (DL) for real time traffic density distribution prediction. This study demonstrates that an adapted multi-quantile recurrent neural network (MQRNN), termed MQRNN-monotonic, outperforms traditional time series methods, particularly when handling nonrecurrent disruptions. A novel loss function is introduced to address quantile crossing issues, ensuring valid …

Breaking The Five-Year Barrier: Essential Tactics For Long-Term Small Business Sustainability And Growth, Tanesha L. Ford Dr., Carol-Anne Faint Ph.D, Rocky J. Dwyer Dr.

International Journal of Applied Management and Technology

This study explores the sustainability and growth of small businesses beyond the critical 5-year mark, a pivotal milestone often associated with survival challenges. Active business owners within the United States often shut down their operations due to reduced revenues and operational challenges, including the multifaceted factors influencing long-term success. The study places a particular emphasis on effective training strategies by examining the intersection of sustainability and training to identify actionable insights for owners of small business to enhance their resilience and longevity in today’s dynamic economic landscape.

Ai-Driven Sustainable Textile Waste Utilization In New York State: Part I, Kyshia Anderson, Alyssa Dana Adomaitis

Publications and Research

While technology and awareness are advancing, a significant lack persists in how New York State utilizes innovative reports and enveloping contexts to envision solutions for textile waste, particularly evident in the context of interdisciplinary collaboration among fashion, technology, and construction design, a challenge that remains even with New York State's historical efforts in textile waste utilization (Tonjes, Manzur, Wang, Firmansyah, Rahman, Walker, Lee, Thomas, Johnston, Ly, Medina, Shi, Srivastava, Tucker, Maung, Thyberg, & Hewitt, 2024). Despite a more than nine hundred (900) percent increase in textile waste between 1960 and 2018, from 1,760,000 tons to 17,030,000 tons, current alternatives like …

Determining The Internal And External Barriers That Small Antique Retail Business Owners In East Texas Face, Which Influence Their Decisions To Underutilize Or Not Adopt Social Media As A Promotional Tool, Mitchell Edward Korolewicz

Doctoral Dissertations and Projects

The specific problem addressed in this study was that some small antique retail business owners in East Texas are potentially underutilizing or not adopting social media as a promotional tool, resulting in possible decreased competitiveness. The purpose of this flexible design, single case study was to determine the internal and external barriers that small antique retail business owners in East Texas face, which influence their decisions to underutilize or not adopt social media as a promotional tool. Rogers’s (1962) diffusion of innovation (DOI) theory and its innovation decision process (IDP) model provided the theoretical foundation for this study. Data were …

The Relationship Between Leadership, Quality Outcomes, And Turnover In Healthcare, Megan L. Rhoades

Doctoral Dissertations and Projects

This quantitative, causal-comparative study examined the relationship between leadership effectiveness, employee engagement, quality outcomes, and turnover in non-profit acute care hospitals in Texas. Guided by a pragmatic paradigm, the research utilized archived data to analyze correlations among leader effectiveness scores, employee engagement levels, patient quality metrics, and employee turnover rates. Grounded in Maslow’s Hierarchy of Needs, the Motivation-Hygiene Theory, Job Demands-Resources Theory, Path-Goal Theory, and Relational Leadership Theory, the study explored how leadership behaviors and engagement strategies influence organizational outcomes. Results revealed a strong positive correlation between effective leadership and employee engagement, indicating that leaders who provide support, recognition, and …

Expanding Automotive Supply Chain Visibility Beyond Tier 1 Suppliers For Semiconductors, Jonathan Goulding

Doctoral Dissertations and Projects

The research investigated the challenges and benefits automotive manufacturers face in achieving sub-tier supply chain visibility for semiconductor components. During the COVID-19 global pandemic, semiconductor shortages became a critical issue. A pragmatic, flexible qualitative case study design approach was employed to understand automotive semiconductor sub-tier visibility gaps. The key findings indicated there are initial barriers to transparency and challenges with data quality. There were challenges with sub-tier visibility integration, including internal resistance and system integration issues. The findings also showed that achieving sub-tier visibility can offer potential benefits in terms of enhanced reliance and mitigated risk. The study made significant …

Beyond The Grade: Validity In Global Virtual Team Peer Evaluation, Maria Randazzo-Davis, Phd., Christopher Nelson , Phd., Hillary Nelson, Graduate Student

International Journal for Business Education

This study examines how peer evaluation functions in global virtual teams, a setting that reflects the collaborative demands of contemporary international business education. The authors tested whether peer evaluation subscales, total peer-report score, and various indicators of team diversity predict team performance, assessed by instructors in a sample of 2,012 students from 445 X-Culture teams. The variables that were good predictors of team performance included the quality of team communication, work ethic, technical competence, generation of ideas, peer engagement, and peer writing skills. Less predictive of performance were leadership and effort ratings. In addition, students' self-ratings (i.e., peer ratings) were, …

2025-12-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from December 4, 2025.

Business Financial Information Systems, Lirie Koraqi, James Jolovski Prof.

International Journal of Business and Technology

An information system is a combination of software, hardware, and telecommunication networks to collect useful data, especially in an organisation. Many businesses use information technology to complete and manage their operations, interact with their consumers, and stay ahead of their competition. Some companies today are completely built on information technology.

Well designed and implemented business information systems should provide the information management and outside parties need to make informed and timely decisions about the operating health of the company. Business considers the need to have information available to assess the profitability of a new product they are selling or their …

Digital Transformation Management And Organizational Performance: The Case Of Albanian Healthcare Sector, Oltjan Hamza

International Journal of Business and Technology

Purpose - The integration of digital technologies into the healthcare system is essential for improving both operational efficiency and quality of services. This study examines the relationship between digital transformation management and organizational performance in the healthcare sector in Albania, with particular focus on the mediating role of leadership in digital transformation and the digital skills of the healthcare staff. Methodology - The study employ a quantitative method through a structured questionnaire using a Likert scale, which was distributed to 93 healthcare sector employees in public and private institutions in Albania. Findings - Data collected through the survey were analyzed …

Applying Lasso Regression For Property Price Prediction In Emerging Markets: An Empirical Study Of Prishtina's Real Estate Sector, Visar Hoxha, Albana Shala, Veli Lecaj, Fuat Pallaska, Hazer Dana

International Journal of Business and Technology

This study employs Lasso Regression (LR) to forecast apartment prices in Prishtina, analyzing a dataset of 1,468 transactions from the Kosovo Department of Property Taxes (2019-2023). Focusing on variables like distance to the central business district and apartment size, LR was selected for its ability to perform feature selection and regularization, applied using Python. The preliminary model included variables such as distance to central business district, distance from main road leading to central business district, size, floor, distance from bus stations, distance from ambulances, distance from schools, distance from green spaces, income status of inhabitants per apartment, and distance from …

2026-27 Tuition And Fees Announced, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

The Dream We All Share, Austin C. Pence

Student Works

We all dream about the same things— owning a home, traveling where we want, and taking care of the people we love. For a lot of us, that feels far away. 1 Original Graphic by Austin Pence, Source: Investor.gov, U.S. government resource providing financial education and investment tools. After all, we’re college students. Between tuition, housing, and Taco Bell runs, saving for retirement feels about as real as gray hair.

But here’s the truth: the earlier you start saving— even just a few dollars a month—the easier your financial life becomes later. You don’t need to be rich to start; …

Towards Resilient Data Governance: An Industry Study On Practitioner Perspectives On The Current State Of Data Governance, Anthony Mazzarella Iii

Theses and Dissertations

Experts agree that data governance is crucial for managing data as an asset, yet in practice, it remains inconsistently defined, unevenly implemented, and poorly understood. Earlier industry studies offered valuable descriptive benchmarks of governance adoption and professional roles, but provided limited theoretical insight and little empirical evidence explaining how governance functions within organizations. Building on this foundation, the current research offers a more substantial and analytically rigorous contribution by transforming descriptive observations into empirical explanations. Through a collaborative academic–industry partnership, the study utilizes a global survey of 565 respondents (348 valid cases) to analyze governance structures, motivations, challenges, and the …

The Rising Age Of The First-Time Homebuyer: A Comprehensive Analysis Of Barriers For Emerging Adults, Stephanie Miller

Honors Projects

The average age of a first-time homebuyer in the United States was 38 years old in 2024. This is a significant increase compared to previous generations, who often achieved homeownership in their late twenties. This project examines structural, economic, and sociological barriers that prevent emerging adults, particularly recent college graduates, from entering the housing market. Through an analysis of national data from the National Association of Realtors, the U.S. Government Accountability Office, and Freddie Mac, this paper examines how inflation, limited housing inventory, stagnant wages, restrictive zoning policies, and increasing debt amounts have had disproportionate effects on young buyers. Regardless …

The Artificial Intelligence (Ai) Economy In The Mountain West, 2025, Dre Boyd-Weatherly, Sean Curry, Krish Sharma, Kristian Thymianos, William E. Brown Jr.

Economic Development & Workforce

This fact sheet reports on the artificial intelligence (AI) readiness of five Mountain West metropolitan statistical areas (MSAs): Phoenix-Mesa-Chandler, AZ; Salt Lake City-Murray, UT; Denver-Aurora-Centennial, CO; Las Vegas-Henderson-North Las Vegas, NV; and Albuquerque, NM. Using data from the Brookings Institution's “Mapping the AI Economy” report, the MSAs are benchmarked based on their overall population, employment, talent, adoption, and innovation.

Strategic Internationalization Of A Moroccan Family Business: Richbond’S Expansion Across Africa, Essbaa Elmehdi

Audio & Video by Faculty: Webinars, interviews, documentaries, etc...

Research Questions and Objectives

Family businesses from emerging markets are increasingly pursuing regional expansion and strategic internationalization to diversify their activities, increase resilience, and reduce dependency on domestic markets. This research centers on Richbond, a distinguished Moroccan family-owned enterprise specializing in manufacturing and consumer goods, which has systematically developed a sophisticated internationalization strategy spanning both African regional markets and global economic landscapes. The study aims to provide a comprehensive analytical exploration of the processes, strategic considerations, and organizational dynamics that support Richbond's progressive business expansion. Specifically, the research seeks to address the following critical research questions:

• What motivational factors …

The Impact Of Family Governance Mechanisms On Conflict In Moroccan Family Businesses, Hiba Birgach

Audio & Video by Faculty: Webinars, interviews, documentaries, etc...

Purpose: This study explores the impact of family governance mechanisms on conflicts among family members in Moroccan family businesses. It aims to identify the main sources of intra-family conflict and assess how governance practices contribute to their mitigation.

Design/methodology/approach: The research adopts a qualitative, exploratory approach based on semi-structured interviews conducted with leaders of ten Moroccan family businesses. This method allowed for an in- depth understanding of both conflict dynamics and governance practices specific to the Moroccan cultural and entrepreneurial context.

Findings: The study reveals that key sources of conflict include divergence of interests, role conflict, successor incompetence, shared management …

Compensation Transparency In The U.S. Healthcare Workforce, Brandon Perkins

Honors Projects

This study investigates how perceptions of pay transparency among U.S. healthcare workers relate to work engagement, burnout levels, and intentions to stay with their current institution. A quantitative survey was conducted of 200 clinical and non-clinical employees across academic, nonprofit, for-profit, and government healthcare organizations. Self-reported views of transparency were evaluated in relation to validated measures of work engagement, burnout, stay intentions, and pay secrecy. The results showed that increased perceived compensation transparency was highly connected with greater work engagement and lower levels of burnout. Both engagement and burnout appeared as major indicators of the employees' intentions to stay with …

Cross Level Effects Of Digitalization And Environment Management On Energy Savings In Chinese Manufacturing Firms, Zijin Wang, Jaime Ortiz, Yuanheng Li, Lingyan Shi

International Business and Entrepreneurship Faculty Publications

The pathway to energy savings requires coordination of technological progress and policy implementation. Specific factors are needed to bridge cross-disciplinary conversations within just one system. Regional public digital infrastructure and enterprises’ environmental management capabilities are incorporated into a research framework on digitalization and energy savings based on the theory of digital ecosystems. A cross-level moderating model is constructed using data from 2014 to 2022 for 650 Chinese enterprises listed in the manufacturing industry to examine the impact of various digital technologies on energy savings, moderating effect of digital infrastructure and the constraint effect of environmental management systems (EMSs). Artificial intelligence …

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …

2025-12-02 Fep Checklist, Morehead State University. Faculty Senate.

Faculty Senate Records

The next steps for the FEP Checklist presented to the Faculty Senate on December 4, 2025.

Evaluating Kansai Airport's Ppp: Grounded Ambitions, Concession Of Financial, Geotechnical, And Climate Risk, Edmund Cho, Dimitrios V. Siskos

International Journal of Aviation, Aeronautics, and Aerospace

This study critically examines the Kansai Airports Group’s 44-year Public-Private Partnership (PPP) monopoly-type concession encompassing Kansai International (KIX), Osaka Itami (ITM), and Kobe (UKB) airports. The research uses financial analysis, Monte Carlo simulation, and NPV-at-risk modeling to evaluate how Japan’s fixed-term private monopoly model allocates financial, operational, and environmental risks. In 2015, there were significant developments in the promotion of the Private Finance Initiative (PFI) Act. It was revised in 2015; as a result, it finds that the underestimated long-term maintenance liabilities, especially Kansai airport (KIX) foundation subsidence, and lacked flexibility to manage exogenous shocks like COVID-19 and Typhoon Jebi. …

The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: A Value-Added Taxis It Coming To The U.S.?, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.

Tax Clinic, Thomas Parsons

Tax Adviser

No abstract provided.