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2026

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Full-Text Articles in Business

Accounting For Non-Monetary Exchange: A Systematic Review Of Barter Literature From Colonial Ledgers To Digital Economies, Christian Timotius Peilouw, Unti Ludigdo, Imam Subekti, Yeney Widya Prihatiningtias Apr 2026

Accounting For Non-Monetary Exchange: A Systematic Review Of Barter Literature From Colonial Ledgers To Digital Economies, Christian Timotius Peilouw, Unti Ludigdo, Imam Subekti, Yeney Widya Prihatiningtias

Markets, Globalization & Development Review

Non-monetary exchange systems persist throughout human history, challenging assumptions about monetary dominance and revealing fundamental limitations in conventional accounting frameworks. This systematic literature review examines how accounting practices adapt to and shape non-monetary exchange across diverse historical and contemporary contexts, investigating patterns in accounting practices, challenges to conventional theory, and implications for economic resilience. Following PRISMA guidelines, the review analyzed 28 peer-reviewed articles from 1979 to 2025 identified through Scopus database searches combining barter-related and accounting terms. The analysis reveals four major themes: historical foundations showing sophisticated proto-banking systems in colonial America that operated without currency; crisis-driven alternatives demonstrating how …


Engaging Young People In Sustainable Finance: Opening Up Opportunities For Transformation, Allison Guerette Apr 2026

Engaging Young People In Sustainable Finance: Opening Up Opportunities For Transformation, Allison Guerette

Markets, Globalization & Development Review

The field of sustainable finance could benefit from more meaningful engagement with young people, who offer a unique perspective and have a vested interest in addressing climate change and other global issues that will shape their future. In this post-qualitative study, three young people document what they see, hear, and experience as they attend a symposium for experts on sustainable finance and environmental, social, and governance (ESG) investing. These raw tellings are used in the cocreation of a youth sustainable finance assemblage and analysis tool, which the young people then apply to the Return on Sustainable Investment (ROSI™) methodology. Relationality, …


The Globe Spins Faster; We Keep Providing Clearer Interpretive Snapshots, Nikhilesh Dholakia, Zeynep Ozdamar Ertekin, Delphine Godefroit-Winkel Apr 2026

The Globe Spins Faster; We Keep Providing Clearer Interpretive Snapshots, Nikhilesh Dholakia, Zeynep Ozdamar Ertekin, Delphine Godefroit-Winkel

Markets, Globalization & Development Review

No abstract provided.


On Humans And Ai: A Financial Reporting Dilemma, Jeremy Bertomeu, Edwige Cheynel, Radhika Lunawat, Mario Milone Apr 2026

On Humans And Ai: A Financial Reporting Dilemma, Jeremy Bertomeu, Edwige Cheynel, Radhika Lunawat, Mario Milone

Olin Business School Faculty Research

This study examines the resolution of ethical dilemmas in financial reporting by human participants and large language models. Participants act in the role of a CFO deciding whether to discontinue a prior policy with biased reporting; however, the bias is known and corrected by investors whereas a change may temporarily mislead investors. We find that models are less amenable to competing ethical considerations than humans, and exhibit greater preference for truthful reporting. Moreover, they respond with greater consistency to institutional ethical guidance, while humans become more indecisive under pressure from management. The models exhibit more internal coherence between their moral …


Risk Identification Of Green Hydrogen Supply Chain In Ammonia Industry In Indonesia Using Delphi And Topsis Methods, Ananda Priatama, Sheila Tobing Apr 2026

Risk Identification Of Green Hydrogen Supply Chain In Ammonia Industry In Indonesia Using Delphi And Topsis Methods, Ananda Priatama, Sheila Tobing

Journal of Materials Exploration and Findings

The development of green hydrogen in Indonesia, while promising for supporting industrial decarbonization, remains in its early stages and faces various challenges across technical, economic, and regulatory domains. This study aims to identify and prioritize the risks linked to green hydrogen supply chain in Indonesia, particularly for applications in the ammonia industry. A set of 49 potential risk factors was initially compiled through literature review and prior studies. The Delphi method was employed with a panel of experts to validate these risks, ultimately refining the list to 27 critical risk factors. Subsequently, the Technique for Order Preference by Similarity to …


An Evaluation Of The Nebraska Ffa Launch! Program, Miranda M. Hornung Apr 2026

An Evaluation Of The Nebraska Ffa Launch! Program, Miranda M. Hornung

Department of Agricultural Leadership, Education, and Communication: Dissertations, Theses, and Student Research

The purpose of this program evaluation was to discover the experiences of entrepreneurial education received in the Nebraska FFA Launch! Program in relation to future decisions for high school students about entrepreneurship. The Launch! Program aims to provide an educational experience for youth to develop an entrepreneurial mindset and view entrepreneurship as a possible career pathway. This focus addresses the opportunity to potentially help solve the issue of brain drain in rural Nebraska communities. A program evaluation was conducted by story harvesting from past participants through Zoom interviews to understand personal experiences and takeaways from their time in the Launch! …


Critical Decisions Regarding Retirement, Philip Zettlemoyer Apr 2026

Critical Decisions Regarding Retirement, Philip Zettlemoyer

Senior Honors Theses

Many retirees in America do not understand the variables and important decisions that go into a retirement plan. These variables, however, have a significant effect on any retiree’s financial wellbeing. This case study explains such variables and decisions, as well as the various rules and regulations from the United States Government around the decisions. It then applies this knowledge of variables and regulations in a practical manner by analyzing a specific case study of a middle-class couple nearing retirement. This analysis includes in-depth projections for the couple’s specific situation which would traditionally be created with the expertise of a financial …


Examination Of The Hiring Process: Bias In Selection, Conor Johanson Apr 2026

Examination Of The Hiring Process: Bias In Selection, Conor Johanson

Honors Theses

Racial discrimination in the hiring process remains a persistent problem despite decades of anti-discrimination legislation and widespread bias-awareness training. The present study examined whether resume quality and candidate race jointly influence hiring evaluations among human resource professionals, a population with formal training in equitable selection practices. Using a 2 × 2 between-subjects design, 129 HR professionals recruited through Prolific were randomly assigned to evaluate a high- or low-quality resume attributed to either a Black or White candidate. Participant evaluations were assessed across warmth-related and competence-related dimensions derived from the Stereotype Content Model, with Aversive Racism Theory guiding predictions about when …


Emergent Dynamics In Multiplex Social Networks: Agent-Based Modeling Of Information Diffusion For Misinformation Control, Harshvardhan Prabhakar Ghongade, Anjali Ashokrao Bhadre, Shivani Agarwal, Harjitkumar Uttamrao Pawar, Harshal Subhash Rane Apr 2026

Emergent Dynamics In Multiplex Social Networks: Agent-Based Modeling Of Information Diffusion For Misinformation Control, Harshvardhan Prabhakar Ghongade, Anjali Ashokrao Bhadre, Shivani Agarwal, Harjitkumar Uttamrao Pawar, Harshal Subhash Rane

Northeast Journal of Complex Systems (NEJCS)

Information misrepresentation is widespread in multi-layered social networks which provide multiple avenues to communicate information. As such, it presents significant opportunities for both information integrity and public discourse to be undermined by disinformation. This paper outlines a new agent-based model, developed to capture emergent dynamics of multi-layered social networks and to help identify technical means to mitigate information misrepresentation in complex systems. A key component of this research includes a novel Multi-Layer Information Diffusion Model (MLIDM), integrating both cross-layer communication among agents, as well as heterogeneous agent behaviors and adaptive intervention strategies. Our methods employ a three-stage process to model …


Teaching With S2scc-Ai: A Practical Framework For Sport Management Classrooms, Kimberly D. Bynum, Wendy T. Gillis Apr 2026

Teaching With S2scc-Ai: A Practical Framework For Sport Management Classrooms, Kimberly D. Bynum, Wendy T. Gillis

The COSMA Journal

ABSTRACT

Generative artificial intelligence (AI) technologies, including tools such as ChatGPT, Claude, and Perplexity, are radically changing how higher ed students approach their college learning experience. These shifts are especially impactful in undergraduate sport management programs, where employers expect graduates to demonstrate teamwork, critical thinking and digital literacy skills. As AI becomes embedded across sport industry functions such as event operations, marketing, analytics, and fan engagement, higher ed pedagogy must evolve to reflect the professional contexts students are preparing to enter. In this paper, Student-to-Student Co-Creation enhanced by AI (S2SCC-AI) is advanced as a practical, COSMA-aligned pedagogical framework for leveraging …


Athletic Training Students Learn And Compete At Regional Level, Lindenwood University Apr 2026

Athletic Training Students Learn And Compete At Regional Level, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Analyzing Social Media Content Strategies That Drive Engagement For Independent Hairstylists, Aurora Batts Apr 2026

Analyzing Social Media Content Strategies That Drive Engagement For Independent Hairstylists, Aurora Batts

Honors Theses

This study explores how social media, has changed the way independent hairstylists market themselves and connect with clients. Social media has become a huge tool in the beauty industry, allowing stylists to showcase their work, build their brand, and attract new clients. Because platforms like Instagram act as a digital portfolio, clients are making decisions based on what they see online rather than just location or recommendations.

Due to this shift, it is important to understand which types of content perform well and generate engagement. This study focuses on identifying the specific content characteristics that lead to higher engagement for …


Eleven Major Challenges Utah Girls And Women Face: A 2026 Update, April Townsend, Susan R. Madsen Apr 2026

Eleven Major Challenges Utah Girls And Women Face: A 2026 Update, April Townsend, Susan R. Madsen

Marketing and Strategy Faculty Publications

Decades of research—across Utah, the nation, and the globe—consistently show that reducing the challenges girls and women face begins with clearly identifying the issues.1 Greater awareness lays the groundwork for meaningful, effective solutions. In Utah, the Utah Women & Leadership Project (UWLP) serves as the state’s primary entity for this work, producing hundreds of research reports that illuminate the barriers, challenges, and opportunities shaping the lives of girls, women, and families.


2026-04-16 Information On Hb 490, Morehead State University. Faculty Senate. Apr 2026

2026-04-16 Information On Hb 490, Morehead State University. Faculty Senate.

Faculty Senate Records

Information related to Kentucky House Bill 490 and its impact on the removal of faculty for financial reasons at Morehead State University, submitted on April 16, 2026.


2026-04-16 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate. Apr 2026

2026-04-16 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from April 16, 2026.


Green And Clean: Case Studies Featuring The Shift Toward Healthier Consumption, Mckay Orwig Apr 2026

Green And Clean: Case Studies Featuring The Shift Toward Healthier Consumption, Mckay Orwig

Honors Theses

This thesis is composed of eight accounting case studies investigating the impact of the “Make America Healthy Again” (MAHA) movement on corporate operations, and other narratives. Dr. Dickenson assigned and advised the case studies throughout the course of Honors Accountancy 420. During the fall semester, we were assigned several individual case studies that broadened our background knowledge on legislation and the MAHA movement, as well as having the opportunity to hear from professionals from leading firms.  During the spring semester, Dr. Dickenson placed us in groups to research our assigned companies, my group ultimately assigned the international snacking company, Kellanova. …


Modeling Flood-Induced Cascading Disruptions In The Indian Electronics Supply Chain Using Influence Network Analysis, Surendra Orupalli, Hiroki Sayama Apr 2026

Modeling Flood-Induced Cascading Disruptions In The Indian Electronics Supply Chain Using Influence Network Analysis, Surendra Orupalli, Hiroki Sayama

Northeast Journal of Complex Systems (NEJCS)

This study investigates flood induced disruptions in the Indian electronics supply chain using influence network analysis. Monsoon floods are recurring hazards that significantly impact economic activities, logistics, and industrial productivity. This study integrates district-level rainfall data (2020 to 2025) with supply chain network models to quantify cascading failures. The methodology applies rainfall thresholds (≥ 300 mm/month) to identify flood-prone districts and constructs a stochastic influence matrix representing inter-firm dependencies. Flood propagation dynamics are modeled iteratively with a propagation coefficient (α = 0.6) and convergence threshold (ε = 10⁻⁴). The resulting disruption profiles are mapped onto company-level revenues calibrated to India-specific …


Sba Lending And Enterprise Creation, Jason Ashby, Arturo Rodriguez Apr 2026

Sba Lending And Enterprise Creation, Jason Ashby, Arturo Rodriguez

Journal of Business & Entrepreneurship

The United States Small Business Administration (SBA) was established as a federal agency to support Americans in launching and growing resilient business ventures. This paper employs time series analysis and simple linear regression to examine the relationship between the SBA’s 504 and 7(a) loan programs and key economic indicators—specifically, business formation and employment figures. Using quarterly data spanning 15 years from 2008 onward, the analysis reveals that while the total funding available through these programs has increased, the number of loans issued has remained relatively stable. During the same period, both business creation and employment levels have shown upward trends.


Rethinking Consumer Data And Behavior, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson Apr 2026

Rethinking Consumer Data And Behavior, Nicole J. Olynk Widmar, Michael L. Smith, Erin Robinson

Purdue University Press Books

Today’s food and agricultural consumers are driven by more than just price—they are influenced by trust, values, and perceptions that are often difficult to measure. Rethinking Consumer Data and Behavior explores what truly shapes consumer choices and how businesses can respond effectively.

This book utilizes research on loyalty, risk, sustainability, and ethical considerations, revealing how these factors influence purchasing decisions in ways traditional data often misses. It examines consumers’ willingness to pay for local and organic products, the impact of food labeling and safety messaging, and the surprising role of sensory cues such as appearance and taste. The book also …


Visual Attention And User Satisfaction In Ota Platforms: An Eye-Tracking And Big Data Approach, Aura Lydia Riswanto, Seieun Kim, Hak-Seon Kim Apr 2026

Visual Attention And User Satisfaction In Ota Platforms: An Eye-Tracking And Big Data Approach, Aura Lydia Riswanto, Seieun Kim, Hak-Seon Kim

Faculty and Student Publications

Purpose – This study aims to investigate how visual attention to online travel agency (OTA) app elements influences user behavior and satisfaction by integrating experimental and real-world data.

Design/methodology/approach – This study used a multi-method approach combining an eye-tracking experiment with 40 participants, a post-experiment survey on usage intention and big data analysis of 5,547 Google Play reviews from five major OTA platforms, using text mining and regression techniques.

Findings – The eye-tracking results showed that users focused most on user reviews and app information, rather than logos or app names. Visual attention to reviews significantly predicted higher usage intention …


Ownership Duration In The U.S. Business Jet Market, Yuchen Hu Apr 2026

Ownership Duration In The U.S. Business Jet Market, Yuchen Hu

SACAD: Scholarly Activities

This study analyzes ownership duration in the U.S. business jet market using FAA registry data as of February 16, 2026 (N=12,359). The analysis reveals a structured distribution with a mean of 5.86 years and a median of 5.00 years. Crucially, retention varies by acquisition status: new aircraft owners exhibit an average hold of 7.36 years, whereas pre-owned aircraft holders show a significantly higher turnover of 5.11 years, with most resales occurring within a 3–7-year window. These findings suggest that ownership behavior is driven by structured asset management and lifecycle planning, providing a predictive framework for identifying aircraft replacement and trade-in …


Modeling Bitcoin Dynamics Using Differential Equations, Boone M. Fleenor Apr 2026

Modeling Bitcoin Dynamics Using Differential Equations, Boone M. Fleenor

Departmental Honors & Graduate Capstone Projects

In this thesis, we develop and analyze two nonlinear systems of ordinary differential equations to model Bitcoin price dynamics. Analytical techniques are used to obtain exact or approximate solutions where possible. Then, numerical simulations using a fourth-order Runge–Kutta method are employed to explore system behavior beyond analytically tractable regimes. Finally, model outputs are compared to historical Bitcoin price data using normalized and resampled time series. These results suggest that deterministic models can provide meaningful insight into the structural behavior of Bitcoin markets, while highlighting the need for stochastic or time-dependent extensions for more realistic modeling.


2026-04-14 Minutes, Morehead State University. Staff Congress. Apr 2026

2026-04-14 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from April 14, 2026.


Top Management Team (Tmt) Demographic Characteristics, Remuneration And Esg Performance In China, Liu Huajie Apr 2026

Top Management Team (Tmt) Demographic Characteristics, Remuneration And Esg Performance In China, Liu Huajie

Student Works (2020-2029)

Environmental, Social, and Governance (ESG) performance has emerged as more prominent in the contemporary business environment, serving as a non-financial key performance indicator besides classical financial indicators. Among the factors influencing ESG performance, the top management team (TMT) demographic characteristics have become an important determinant. Drawing on Upper Echelons Theory (UET), this study explores how the demographic characteristics of the top management team, specifically diversity in gender, age, and functional background, as well as the degree of professionalism indicated by the level of educational background influence firm ESG performance. Furthermore, it examines the moderating effect of TMT remuneration on these …


Developing Strategies For Pce Outreach, Mariah Blankenbaker, Gordon Carlson, Daniel Adesoji, Levi Eck Apr 2026

Developing Strategies For Pce Outreach, Mariah Blankenbaker, Gordon Carlson, Daniel Adesoji, Levi Eck

SACAD: Scholarly Activities

In collaboration with Professional and Continuing Education (PCE), we produced projects to automate their internal tasks, as well as to promote their services. By taking advantage of software techniques, we bridged live-action footage with 2D and 3D computer visuals for promotional material. In addition, we researched the capabilities of creating a custom Generative Pre-trained Transformer (GPT) and trained it to analyze and interact with thousands of industry datapoints.


Application Identification With Pfsense, Snort, And Openappid In Academic Lab Networks, Minh-Khanh Vu Apr 2026

Application Identification With Pfsense, Snort, And Openappid In Academic Lab Networks, Minh-Khanh Vu

Journal of Cybersecurity Education, Research and Practice

This paper evaluates the practical capabilities and limitations of a widely used open-source network security stack—pfSense firewall, Snort Intrusion Detection System (IDS), and OpenAppID detectors—in academic cy- bersecurity laboratories and small-to-medium enterprise (SME)-like environments. In a controlled virtual testbed, we measure application-level and feature-level identifi- cation performance for major applications (Facebook, YouTube, Zoom) using the pfSense/Snort/OpenAppID configuration. The stack achieves 97% application-level identification accuracy for these applications in our lab dataset, drawing on a library of 3,374 OpenAppID detectors. However, our experiments reveal a substan- tial feature-level detection gap: specific functions such as Zoom file transfers and Facebook messaging can- …


Ethical Decision-Making Frameworks In Ai-Driven Pharmaceutical Research & Development, Dhaval Dinesh Panchal, Osama Mohd Hash Ansari, Sudha Divya Madhuri Kallam Apr 2026

Ethical Decision-Making Frameworks In Ai-Driven Pharmaceutical Research & Development, Dhaval Dinesh Panchal, Osama Mohd Hash Ansari, Sudha Divya Madhuri Kallam

Harrisburg University Dissertations and Theses

Artificial intelligence is increasingly being utilized in pharmaceutical research and development to speed up drug discovery, enhance clinical trial design, and support regulatory decision-making. However, the increasingly rapid adoption of AI in the pharma industry has outpaced the development of consistent ethical governance, raising concerns related to data privacy, transparency, regulatory compliance, and stakeholder trust. This study explored the methods by which project managers could develop and utilize ethical decision-making frameworks to facilitate responsible AI implementation in pharmaceutical research and development. Guided by the Responsible Innovation framework, this research employed a mixed-methods design combining semi-structured interviews and quantitative surveys with …


Project Management For Urban Resilience: A Comparative Study Of Governance, Financing, And Risk Reduction Strategies In New York City, Miami, Rotterdam, Venice, And Tokyo, Mirko Viola Apr 2026

Project Management For Urban Resilience: A Comparative Study Of Governance, Financing, And Risk Reduction Strategies In New York City, Miami, Rotterdam, Venice, And Tokyo, Mirko Viola

Harrisburg University Dissertations and Theses

Urban resilience initiatives are central to climate adaptation, yet cities continue to face persistent implementation challenges related to governance, financing, and project management. This study examines how these three dimensions influence the effectiveness of resilience initiatives using a qualitative comparative case study design across five cities: New York City, Miami, Rotterdam, Venice, and Tokyo. The analysis is based on eleven semi-structured interviews with practitioners across four cities, complemented by document analysis.

The findings show that resilience initiatives are shaped by the interaction of governance coordination, financing structures, and project management practices. Governance systems are complex and fragmented, financing is often …


The Sixth Sense Garment: A State-Of-The-Art Framework For Sustainable Neurofashion, Andrew Burnstine Apr 2026

The Sixth Sense Garment: A State-Of-The-Art Framework For Sustainable Neurofashion, Andrew Burnstine

Faculty and Staff Publications & Presentations

No abstract provided.


Digital Touchpoints: Investigating Contact Page Accessibility And Visual Authenticity Within Medical Tourism Health Websites, Alicia Mason, Elizabeth Spencer, Kristen Livingston, Treyton Meyers, Sakshi Bhati, Himika Akram Apr 2026

Digital Touchpoints: Investigating Contact Page Accessibility And Visual Authenticity Within Medical Tourism Health Websites, Alicia Mason, Elizabeth Spencer, Kristen Livingston, Treyton Meyers, Sakshi Bhati, Himika Akram

Faculty Submissions

This study examines two critical digital touchpoints on medical tourism provider (MTP) websites: (1) the accessibility of contact pages which often function as entry points for inquiries, scheduling, and pre-travel coordination, and (2) the authenticity of visual imagery used to shape expectations about care environments, personnel, and technological capacity. A sample of 105 MTPs across all six World Health Organization regions were analyzed using quantitative web accessibility testing and qualitative visual analysis. Results indicate pervasive accessibility errors on contact-page touchpoints and extensive reliance on inauthentic imagery to depict patients, providers, and medical technologies. Together, these practices may distort user expectations …