Business Commons^™

Beyond Adoption: How Technology–Organization–Environment Factors Shape The Use Of Social Media Technologies And Performance In B2b Companies, Peter Grabner, Barbara Čater

Economic and Business Review

This study examines how technological, organizational, and environmental factors shape social media technology (SMT) use in business-to-business (B2B) markets and how SMT use relates to customer relationship performance and marketing performance. Building on the technology–organization–environment (TOE) framework, we develop and test a structural model in which perceived simplicity of SMT (technology), SMT strategy (organization), and mimetic competitive pressure (environment) shape SMT use, which in turn affects customer relationship and marketing performance. We collected data with an online survey of 195 marketing and sales professionals from B2B companies in Slovenia. Results indicate that SMT strategy is the strongest predictor of SMT …

Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo

Economic and Business Review

This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, …

The Non-Binding Bind: Reframing Precatory Stockholder Proposals Under Delaware Law, Kyle A. Pinder

Michigan Business & Entrepreneurial Law Review

Rule 14a-8 under the Securities Exchange Act of 1934 allows stockholders to submit proposals for inclusion in a company’s proxy materials. The rule assumes that Delaware law provides stockholders with the right to submit non-binding proposals for stockholder approval. But as many have observed, this assumption lacks a firm basis in state law, particularly in Delaware. If such a right exists, a stockholder conducting its own proxy solicitation could submit numerous precatory proposals, including those advancing narrow or special interests. This article concludes that, under Delaware law, stockholders do not have an inherent right to submit precatory proposals. Accordingly, a …

Navigating The Eu’S Corporate Sustainability Due Diligence Directive: Strategic Implications For Us Companies, Silvia Ciacchi, Michael Faure, Sharon Oded

Michigan Business & Entrepreneurial Law Review

The European Union’s (“EU”) Corporate Sustainability Due Diligence Directive (“CSDDD” or the “Directive”) introduces new human rights and environmental obligations that reshape global corporate governance. This paper explores its impact on US companies, with a particular focus on compliance strategies under both direct and indirect applicability. It contrasts tactical compliance, which emphasizes risk mitigation while meeting minimum legal requirements, against strategic compliance, where companies use sustainability to gain a competitive edge in the market.

This paper highlights how varying enforcement levels across EU Member States may incentivize companies to “forum shop” or choose jurisdictions with more relaxed enforcement. It also …

Curiosity In Tourism: A Review And Future Directions, Sten Langmann, Pieter Jan Bezemer, Eerang Park, Sangkyun Kim

Research outputs 2022 to 2026

Curiosity increasingly attracts attention in tourism research. However, the field remains conceptually fragmented around what curiosity is and how it works, often pointing to related yet different understandings of the concept. Drawing on an in-depth analysis of 61 peer-reviewed articles, we aim to build a more coherent agenda for future research by answering two core questions: how has curiosity been conceptualised and studied in tourism research, and what gaps and directions emerge from the literature? The analysis reveals that curiosity has been studied in four primary ways in tourism research: an innate motivational driver, a situational mediating state, an outcome …

Green Information Systems Adoption And Business Outcomes In Ugandan Smes: An Extended Theory Of Planned Behaviour Approach, Sonny Juma Nyeko, Samali Mlay, Cosmas Ogenmungu, Abdallah Ibrahim Nyero

Business Management Review

The study assesses the relationship between TPB antecedents and GIS business outcomes in SMEs, using an expanded TPB framework. Researchers gathered data from SMEs via a survey and analysed it using PLS-SEM. The framework used in the study explains 58.5% of the differences in GIS business outcomes. The results reveal that subjective norms, attitude, benefits, and obstacles are significant predictors of GIS business outcomes such as ecological IT practices, although perceived behavioural control displays an insignificant negative relationship. The study extended the TPB model by incorporating GIS benefits and GIS obstacles as additional factors influencing GIS adoption, business outcomes, …

Neural Symphony Of Flow Experience: Evidence For High-Dimensional Metastable Dynamics, Abdelrahman B.M. Eldaly, Kris Zhangguang Kang, Fiona Fui Hoon Nah, Leanne Lai Hang Chan, Keng Leng Siau, Xiao Fan Liu, Richard Huskey, Langtao Chen, Tejaswini Yelamanchili, René Weber

Business and Information Technology Faculty Research & Creative Works

Flow, an optimal experience characterized by deep immersion and engagement in an activity, has been extensively studied in behavioral research. However, its neural dynamic mechanism remains poorly understood. In a within-subject video gaming experiment, we captured neural activity underlying flow, boredom, and anxiety using a 64-channel electroencephalogram (EEG) system. Compared to boredom and anxiety, flow exhibits the highest global functional connectivity, metastability, and dimensionality of dynamic functional connectivity patterns, suggesting that flow is a highly adaptable process that is supported by high-dimensional neural dynamics. Unlike previous studies that focused on identifying static or localized brain activity, we examine the neural …

The Application Of Machine Learning And Deep Learning On Demand Forecasting Across Time-Critical Industries: A Systematic Review, Asmaa Seyam, Sujith Samuel Mathew, May El Barachi, Cheng Zhang, Jun Shen

All Works

The applications of machine learning and deep learning in demand forecasting have attracted increasing attention, as they offer remarkable predictive capabilities that help automate forecasting processes and achieve higher accuracy. While numerous review studies have examined solutions within specific industries, there is a lack of comprehensive literature review investigating these solutions across different sectors. Therefore, this study overviews machine learning and deep learning applications in demand forecasting across time-critical industries, including power, tourism, water, transportation, and food. A two-tier classification framework is proposed to categorize demand forecasting studies by both application industry and methodological architecture. In addition, the most popular …

Uncovering Customer Sentiment And Brand Perception By Leveraging Large Language Models: A Case Study In The Automotive Industry, Sujith Samuel Mathew, Kadhim Hayawi, Faseela Abdullakutty, Neethu Venugopal, May El Barachi

All Works

Analyzing customer perceptions has become increasingly important in the automotive industry as it provides actionable insights into consumer satisfaction, preferences, and areas requiring improvement. This study proposes a novel perception analysis framework for automotive reviews using advanced Large Language Models (LLMs), including BERT, FLAN-XXL, and Mistral 7B, leveraging zero-shot learning to categorize reviews without task-specific training data. The framework follows a two-stage evaluation process, beginning with zero-shot perception classification and followed by a detailed topic-wise perception analysis. Model performance was evaluated using accuracy, precision, recall, and F1-score across reviews from five major automotive brands—Toyota, Kia, Honda, Nissan, and Hyundai. While …

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 …