Business Commons^™

Human Capital Disclosure And Labor Market Outcomes: Evidence From Regulation S-K, Jung Ho Choi, Dan Li, Daniele Macciocchi

Research Collection School Of Accountancy

We examine the labor market consequences of the 2020 Regulation S-K requiring human capital disclosure in 10K filings. Using large-sample job-level data and a Generative Large Language Model (GLLM), we observe that public firms subject to the regulation increase their disclosure of diversity, equity, and inclusion (DEI) information in job postings relative to a matched sample of large private firms. The increase in job-posting disclosure is more pronounced among firms facing greater external pressure to increase their workforce diversity. These findings suggest a shift in demand for diverse candidates by public firms following the regulation. Yet, consistent with short-term inelastic …

The Game Within: An Anthropological Approach To Games And Play, Nehal Maged Mohamed

Theses and Dissertations

This thesis is based on an eighteen-month ethnography of El Ghawasa, an Egyptian play-based organization that designs educational games, tools, and services. Claiming that El Ghawasa, with its ethos of play, seeks to create an alternative to the capitalist corporate structure. Through tracking how this organization navigates ruptures, negotiates constraints, and experiments with different practices and internal restructuring, I explore the possibilities and limitations of El Ghawasa, while attempting to resist absorption by the very system it opposes. I ask: when the rules keep changing (while the logic of the capitalist corporate structure remains the same), and the boundaries of …

Central Bank Financial Strength, Credibility, And Global Market Risk: Evidence From Southeast Asian Economies, Mega Fauziah, Hermanto Siregar, Solikin M. Juhro, Tanti Novianti, Sigit Wibowo

Bulletin of Monetary Economics and Banking

This paper examines central bank credibility in the context of its financial strength, independence, and global market uncertainty in five Southeast Asian countries between 2005 and 2023. We find that the global market risk indicated by VIX reveals that these Southeast Asian economies, despite achieving considerable central bank independence and institutional development, remain fundamentally constrained by global market conditions in maintaining their credibility, measured by the difference between the inflation rate and its target in the same year. We argue that in emerging economies exposed to global uncertainty, central bank profitability, conditional on its independence, is vital for central banks …

Oil Futures Reactions To Monetary Policy Surprises: A High-Frequency Analysis, Syed Mujahid Hussain Dr., Basel Awartani, Farrukh Javed, Iqbal Khadaroo Dr., Nader Virk Dr.

Bulletin of Monetary Economics and Banking

This study examines how oil futures respond to monetary policy shocks arising from FOMC and ECB target-rate announcements, using high-frequency data. The results indicate that both sets of announcements significantly influence oil futures prices. However, FOMC decisions have a more pronounced effect on oil futures, whereas ECB interest rate surprises predominantly have a limited impact on the oil futures return and volatility. The analysis further uncovers an asymmetric response to positive versus negative interest rate shocks. These findings enhance the understanding of how monetary policy surprises are transmitted to oil futures markets. Therefore, these results have important implications for policymakers …

The Back Page - A New Chapter For The Mda Journal, Timothy Rath

The Journal of the Michigan Dental Association

Tim Rath, MDA's Content and Editorial Manager, introduces himself as the managing editor of the MDA Journal. He outlines a new strategic chapter focused on aligning the journal's clinical content with the association's broader advocacy, educational, and membership events. Celebrating the legacy of Dave Foe and welcoming new Editor-in-Chief Dr. Romesh Nalliah, Rath emphasizes that the best story ideas originate from practitioners in the field. He invites Michigan dentists to share personal narratives of unique career paths, fascinating hobbies, unique patient cases, and life outside the clinic to foster professional inspiration.

Dentistry And The Law - Understanding ‘Rollover Equity’ When Selling Your Practice, Daniel Schulte Jd

The Journal of the Michigan Dental Association

Daniel J. Schulte, MDA Legal Counsel, addresses the legal and tax implications of 'rollover equity' when dentists sell their practices to private equity-backed buyers. The article outlines typical shareholder and buy-sell agreement restrictions, noting how equity is often subject to vesting and employment covenants. Schulte explains the critical importance of making an Internal Revenue Code Section 83(b) election within 30 days of closing. Failing to file this election results in taxation at high ordinary income rates as the stock vests, whereas a timely election accelerates tax payments but secures lower capital gains tax rates upon eventual sale.

Mda At Your Service - Protecting Your Practice, Finding Talent And More, Mda Membership Department Staff

The Journal of the Michigan Dental Association

This Q&A compiled by MDA staff provides critical guidance to support practice owners. It outlines key warning signs of employee embezzlement, such as closely guarding job duties or refusing cross-training, and highlights complimentary risk assessment tools and endorsed investigative services available through Prosperident. Furthermore, the article introduces free recruitment resources on the MDA Job Board for searching job-seeker profiles and posting openings. It also provides practical advice for resolving communication and online portal login issues by verifying registered email addresses with the MDA membership department.

Staff Matters - How Can We Strengthen Our Hiring Process?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Jodi Schafer, SPHR, SHRM-SCP, provides practical strategies to help dental practice owners navigate the highly competitive labor market and strengthen their hiring process. The article advises practices to update outdated job descriptions, evaluate competitive salary data for geographical areas, and look beyond traditional job boards to employee referrals and patient networks. It stresses the significance of positive candidate experiences during recruitment, formalizing written job offers with clear compensation and benefit terms, and establishing structured onboarding programs to significantly enhance staff retention, job performance, and long-term practice success.

When Dentists Spoke Up, The Law Changed, Timothy Rath

The Journal of the Michigan Dental Association

This article details how grassroots member advocacy led to the passage of Michigan Senate Bill 105. Championed by the Michigan Dental Association, the law requires insurers to offer at least one fee-free payment method for dental reimbursements, protecting practices from being forced to pay transaction fees of 3% to 5% to access virtual credit card payments. Once a dentist opts out under the new law, insurers must maintain the alternative payment method. This legislative victory highlights the power of organized dentistry in relieving the administrative and financial burdens faced by individual practitioners amid rising operational overhead costs.

Udm Dean's Report - A Look At The Student Of Today As We Prepare Them For Tomorrow, Mert N. Aksu Dds, Jd, Mhsa, Cert. Dph

The Journal of the Michigan Dental Association

UDM Dental School Dean Mert N. Aksu discusses the profiles, expectations, and challenges of modern dental students, highlighting their collaborative nature, tech-savviness, and focus on wellness and work-life balance. The report outlines UDM's clinical curriculum enhancements, including systems-based biomedical integration, and extensive clinical practice labs. Aksu addresses the substantial 58% inflation-adjusted rise in educational debt since 2008 and updates on community service rotations (Corktown Clinic, Titans for Teeth), the implementation of the new Vermont Track for rural care, the adoption of AI radiographic analysis, and comprehensive student mental health support programs.

From The President - The Transformative Value Of Our Profession, Melanie E. Mayberry, Dds, Ms-Hcm

The Journal of the Michigan Dental Association

Melanie E. Mayberry, MDA President, reflects on the transformative value of dentistry on both patients and the personal lives of practitioners. The article emphasizes how the dental profession builds stronger communities through service, empathy, mentorship, and continuous learning. Highlighting student and patient resilience in the face of adversity, Mayberry draws inspiration from events like the Kalamazoo Mission of Mercy, where volunteers provided over one million dollars in free dental care. She encourages dentists of all generations to foster a community of belonging, embrace professional evolution, and appreciate the spiritual and personal rewards of their service.

Um Dean's Report - Meeting The Challenge Of Educating Dentists In A Constantly Evolving Profession, Jacques E. Nör

The Journal of the Michigan Dental Association

University of Michigan School of Dentistry Dean Jacques Nör highlights the school's historical legacy during its 150th anniversary and details recent academic, clinical, and research progress. Key developments include the establishment of the state-of-the-art Digital Dentistry Center for in-house digital workflows, a pediatric certificate program in Social Epidemiology funded by a $2.1 million federal grant, the transition to Epic electronic health records (integrated with MyChart), and the community-based collaborative care rotation program in Marquette. The report also highlights national faculty leadership roles and $24.1 million in research funding.

J Mich Dent Assoc Sept. 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The September 2026 (Volume 108, No. 9) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

This full compilation of the September 2026 Journal of the Michigan Dental Association features the deans' reports from the …

The Pickleball Opportunity: A Case Study To Evaluate The Market Demand And Feasibility Of Opening A Private Pickleball Facility, Dene Williamson, Janet Jones

Global Sport Business Journal

This case study explores the market demand and financial feasibility of opening a privately owned, indoor pickleball facility in Warrensburg, Missouri. The central character, Mr. Dink, returns to his rural hometown with the goal of building a community-centric recreational space centered around America’s fastest-growing sport—pickleball. Students are asked to evaluate the business opportunity through comprehensive market research, financial forecasting, and risk assessment. Drawing from comparative data provided by an established facility in Florida, the case challenges students to adapt proven strategies to a smaller, lower-cost market. The case provides a platform to practice feasibility analysis, pricing strategy, break-even modeling, marketing, …

Mda Insurance - Online Open Enrollment Now Available For Mda Health Plan, Craig Start

The Journal of the Michigan Dental Association

Craig Start, President of MDA Insurance, discusses health insurance planning for dental practices and families, introducing a new secure online open enrollment process through Employee Navigator for the MDA Health Plan. Running through October and November 2026, this online portal coordinates plan sponsors and employees to adjust coverage and add dependents. The article highlights other critical 2027 health coverage enrollment timelines, including individual marketplace plans and Medicare supplement choices, and emphasizes the personalized, cost-free advisory and claims advocacy services provided by MDA Insurance agents to support informed decision-making.

Patient-Centered Imaging In Dentistry, Erika Benavides Dds, Phd, Fabiana Naomi Soki, James R. Geist Dds, Ms, Angela M. Hoikka, Dds, Ms

The Journal of the Michigan Dental Association

This clinical feature discusses joint guidelines by the ADA and AAOMR for patient-centered dental radiography and cone-beam computed tomography (CBCT), emphasizing individual risk-based needs rather than routine schedules. It covers the principles of radiation safety: justification, optimization (ALARA/ALADA), and dose limitation. The article maps out specific imaging modalities recommended for caries, periodontal disease, endodontics, orthodontics, implants, and TMJ disorders. Additionally, it summarizes Michigan's administrative rules for X-ray installation shielding, equipment alignment, stable mechanical support, operator positioning, and the mandatory radiography training program requirements for dental assistants.

Inflation-Differential Rule Versus (De Facto Soft-Peg) Discretion: Exchange-Rate Management Approach In Developing Economies, Behnam Ebrahimi, Mohammad Vaez Barzani Dr.

Bulletin of Monetary Economics and Banking

Many developing and emerging economies officially report a managed floating exchange-rate regime tailored with a fundamental exchange rate management approach, while in practice operating a de facto soft peg, characterized by discretionary, near-constant exchange-rate depreciation aimed at dampening inflation expectations. This discretionary approach—often justified as a pragmatic response to inflationary pressure—produces a hybrid regime that lacks the transparency and credibility emphasized in IMF policy guidance. This study evaluates whether substituting Discretionary Soft-Peg Exchange Rate Management approach with an Inflation-Differential Rule of Exchange Rate Management approach, which links exchange-rate adjustments to the inflation differential between domestic and rest of the world, …

Reappraisal Of Adverse Weather As A Catalyst For Special Tourism Experiences, Valério Souza-Neto, Brent Moyle, Yawei Jiang, Gui Lohmann

Research outputs 2022 to 2026

On any given day millions of travellers find themselves contending with weather that deviates dramatically from prior expectations. Traditionally regarded as an unwelcome disruption, adverse weather has rarely been examined for its potential to enrich, rather than diminish, the value of tourist experiences. Consequently, this research critically explores how tourists positively reappraise adverse weather disruptions in tourism experiences. Based on eight focus groups (n = 42), transcript data were analysed using reflexive thematic analysis within a social-constructivist paradigm, combining iterative coding with abductive reasoning. Findings demonstrate that adverse weather can function as a situational catalyst that enables tourists to reinterpret …

Heroclix®: A Multiplayer Chess Game For Teaching The Fundamentals Of Human Capital Management, Chin Heng Low, Jiunwen Wang, Paul Lim, Bernie Koh

Research Collection Lee Kong Chian School Of Business

This article describes the adaptation and use of the HeroClix® board game to teach critical real-world principles for effective human capital management within teams. In a HeroClix® game, players pit their team of miniature figurines against other players’ miniatures in combat. This is akin to organizations striving in the business environment today, with well-structured human capital within their teams as a key competitive advantage. In this article, we suggest how the game can be applied in the classroom for undergraduate students to experience, reflect on, and learn more about the prerequisite considerations in proficient people management, the dynamic nature of …

2026-09-01 Rivisal To Uar 906.02, Morehead State University. Faculty Senate.

Faculty Senate Records

Proposed revisal to UAR 906.02 submitted to the Faculty Senate for review on September 1, 2026.

Investigating How Personal Values Shape Tourism Experiences: A Case Study Of The Irish National Stud And Gardens, Amy Monahan, Ann T. Conway

International Journal of Tour Guiding and Visitor Attraction Research

This Paper explores the relationship between personal values and tourism experiences  that are  satisfying. A case study of the Irish National Stud and Gardens was undertaken in order to explore this concept. Interviews were conducted to investigate how qualities of the attraction appealed to the visitors’ personal values, thereby enhancing the overall visitor experience. A set of personal values were identified which were specific to the destination. The research demonstrated how an understanding of personal values can assist attractions with various aspects of their operations, with context specific recommendations provided at the end. This approach was taken was taken to …

The Influence Of Budgeting And Financial Reporting On Financial Accountability In Religious Organisations: Evidence From Selected Churches In Tanzania, Plasidi Marcel Bayno, Helena Thomas Haule

Business Management Review

Budgeting processes and financial reporting are widely recognised mechanisms for enhancing financial accountability, yet empirical evidence on how these mechanisms influence financial accountability within faith-based non-profit organisations remains limited. Guided by Stewardship Theory and Stakeholder Theory, this study examines the influence of budgeting processes and financial reporting on financial accountability in religious organisations. Using a deductive approach, empirical data were collected from 173 Catholic and Lutheran parishes in Dar es Salaam, Tanzania, yielding a total of 471 valid responses aggregated at the parish level for analysis using Partial Least Square Equation Modeling (PLS-SEM). The findings reveal that both budgeting processes …

Do Dynamic Capabilities Moderate The Effect Of Managerial Attitudes On E-Marketing Adoption? Evidence From Small And Medium Tourism Enterprises In Zanzibar, Hilal Maabad Ame, Omari Khalifa Mbura, Amani Gration Tegambwage

Business Management Review

This study examines the influence of managerial attitudes and dynamic capabilities on e-marketing adoption among Small and Medium Tourism Enterprises (SMTEs) in Zanzibar. Grounded in the Decomposed Theory of Planned Behaviour (DTPB) and Dynamic Capabilities Theory (DCT), the study tests the effects of perceived ease of use, perceived usefulness, compatibility, and perceived security on e-marketing adoption, with dynamic capabilities examined as a moderating factor. Data were collected from 216 SMTEs operating in the Urban and South Regions of Zanzibar and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived ease of use and perceived security …

The Effect Of External Auditors’ Competence And Independence On The Cost-Saving Of Audit Recommendations: Evidence From Tanzanian Local Government Authorities, Lenatusi Leonard L. Munyangabi, Henry Zeno Chalu, Keregero M. Chirongo

Business Management Review

This study examined the effect of external auditors’ competence and independence on the cost-saving of audit recommendations among Tanzanian Local Government Authorities (LGAs). Persistent non-implementation of audit recommendations in developing countries raises concerns regarding the extent to which audit reports contribute to fiscal prudence and resource efficiency. Grounded in the Theory of Inspired Confidence and Stewardship Theory, the study hypothesized that competent and independent auditors enhance the cost-saving potential of audit recommendations. A descriptive-explanatory design was employed, involving 345 respondents drawn from 126 selected LGAs. Data was collected using structured questionnaires and analyzed through multiple regression analysis. Both independent variables …

Clinic-In-A-Box: A Portable, Software-Defined Cyber Range For Realistic, Scenario-Based Cybersecurity Training, Ethan Chumley, Aaron Nair, Royce Yaezenko, Joshua Payne, Veronika Kyles, Paul Wagner, Robert J. Honomichl, Ryan Straight, Shengjie Xu

Journal of Cybersecurity Education, Research and Practice

Realistic, hands-on cybersecurity training has traditionally depended on fixed infrastructure such as dedicated lab hardware, cloud subscriptions, or permanent network connectivity, limiting where and how often it can be delivered. This paper presents the design and implementation of a portable, scenario-based cybersecurity training platform housed in a single travel case and built from commodity hardware, type-1 hypervisor virtualization, containerized service orchestration, and software-defined networking. The platform clones, isolates, and resets complete lab environments on demand, allowing the same physical system to support repeated classroom, workshop, or field deployments with minimal manual reconfiguration. Training scenarios are grounded in generated organizational profiles …

Between Digital Transformation And Regulatory Vacuum: Cybersecurity Of Public Services In Mozambique, Faztudo Languisse Eng.

Journal of Cybersecurity Education, Research and Practice

The rapid expansion of digital public services in Mozambique—including e-government platforms, digital health systems, and electronic tax administration—has outpaced the development of a coherent legal framework for cybersecurity. While Law No. 3/2017 (Electronic Transactions Law) of 9 January 2017 introduced foundational data-protection principles, Mozambique long lacked a dedicated cybersecurity regulatory authority, mandatory security standards, and formal incident-notification mechanisms. This regulatory vacuum exposed critical public services to escalating cyber risks as digital transformation was actively promoted as a development priority. This article examines the legal and institutional gaps in Mozambique's cybersecurity governance framework prior to the 2026 Cybersecurity and Cybercrime Laws, …

Spiraling Up, Spiraling Down: A Multi-Level Study Of Social Value Creation And Community Capitals In A Mexican Social Enterprise, Karla M. Corres Luna

Graduate Doctoral Dissertations

This dissertation examines how a social enterprise creates social value and, through the same intervention, erodes it in the communities it serves. Research on social entrepreneurship has theorized value largely from the organizational viewpoint, measured it at a single point in time, and rested on an unexamined aggregation assumption: that gains delivered to individual households sum into well-being at the level of the community. This study holds that assumption up to community-level, participant-centered evidence. Through three qualitative studies of a participatory housing model implemented by a social enterprise in two informal settlements in Querétaro, México, it analyzes social value creation …

Moralized Indulgence In The Age Of Inflation: How “Better-For-You” Dessert Brands Reframe Pleasure As Self-Care, Dariya Savrukova

Honors College Theses

In the modern U.S. food landscape, the line between indulgence and wellness has nearly disappeared. The booming “better-for-you” dessert industry, owned primarily by multinational giants such as Mondelēz International, PepsiCo, and Mars Inc., reframes high-sugar, high-calorie treats as acts of self-discipline or self-care. This phenomenon is often referred to as “healthwashing” (Tufts Health & Nutrition Letter, 2022), when through verbal and visual language, these companies transform indulgence into moral consumption, inviting consumers to feel virtuous through consumption. Many consumers crave stability and health, but navigate an environment saturated with manipulative design and ambiguous claims. “Better-for-you” branding exploits this gap by …

A Discrepancy Evaluation Of Workforce Capacity And Emerging Skills: A Utah Case Study, Lendel K. Narine, Paul A. Hill, Andreé Walker-Bravo

Extension Research

This study examined employer-perceived competency discrepancies, anticipated competency requirements, hiring barriers, and valued educational experiences in Utah. Survey data were collected between September and October 2025 from 226 individuals with hiring responsibility in Utah-based organizations. The Ranked Discrepancy Model (RDM) quantified discrepancies between respondents’ ratings of competency importance and their satisfaction with demonstrated employee proficiency. Respondents reported the largest discrepancies for time management, critical thinking, conflict resolution, ethical judgment, and verbal communication of ideas. Respondents rated communication, collaboration, analytical thinking, and lifelong learning highest among competencies anticipated to matter most over the next five to ten years. Most employers identified …

The Anti-Racist Organization? Power, Embodiment, And The Politics Of Becoming, Patricia Tiimah Naya

Graduate Doctoral Dissertations

Why do organizational justice commitments so rarely produce structural transformation, and what happens to the people who take them seriously? This dissertation addresses that question through a longitudinal qualitative study of Aequitas University, a large public urban research institution in the northeastern United States, during a multi-year attempt to become “anti-racist.” Drawing on 129 semi-structured interviews with 115 organizational members, 7 focus group discussions, four years of field observation, and an archival corpus spanning more than a decade of institutional history, the dissertation examines how justice commitments move through organizations over time. Justice commitments do not simply succeed or fail. …