Business Commons^™

Income Or Loss From Subchapter S Corporations - Effect On Shareholders, Richard L. Thomas

Tax Adviser

No abstract provided.

European Management Studies 2025, Vol. 23, No. 2

European Management Studies

European Management Studies 2025, vol. 23, no. 2

Beyond Green Claims: How Different Content And Visual Media Shape Sustainability Communication On Social Media Platforms, Elnur Nabivi

European Management Studies

Purpose: This study examines the types of green marketing content that drive consumer engagement on social media, focusing on content categories, visual media effectiveness, and platform-specific strategies.

Design/methodology/approach: Employing a mixed-method content analysis, the research analysed 3,138 posts from six FMCG companies’ corporate accounts on Facebook and X (formerly Twitter) over one year. Posts were coded for green marketing relevance, content type, visual media, and engagement metrics (likes, comments/replies, shares/reposts).

Findings: Green marketing content, comprising 38.4% of posts, outperformed non-green content in engagement across all metrics. Content highlighting environmentally responsible practices and green product promotion drove the …

Reverse Auction As Purchasing Tool: Literature Review And Research Agenda, Jaroslav Urminsky, Marketa Zajarosova

European Management Studies

Purpose: The study aims to organize and analyse the fragmented knowledge base on reverse auctions that has emerged across multiple disciplines due to global digitization. It seeks to identify key research themes, methodologies, and trends in both private and public sector applications.

Design/methodology/approach: A systematic literature review was conducted covering two decades of research indexed in the Web of Science and Scopus databases. Hundreds of articles addressing diverse aspects of reverse auctions were examined and categorized through network and content analysis to uncover thematic clusters and methodological tendencies.

Findings: The analysis indicates a growing academic interest in reverse …

Breaking The Barriers: Mediating Effects Of Agile Hr Practices And Challenging Organizational Members’ Comfort Zones On The Link Between Digital And Agile Transformation And Organizational Performance, Bora Coşar

European Management Studies

Purpose: Building on organizational change management (OCM), this study examines how digital and agile transformations influence organizational performance through people-centred mechanisms. Using socio-technical systems theory, the study investigates how aligning technical workflows and social roles can turn transformation initiatives into measurable performance gains.

Design/methodology/approach: The research analyses data from 402 employees in Turkey’s connector manufacturing sector through structural equation modelling (SEM). Agile HR practices and employees’ behaviours that challenge their comfort zones are tested as parallel mediators connecting digital and agile transformations to organizational performance.

Findings: The findings demonstrate that digital and agile transformations have a positive impact …

I, Me, And My-Opia, Michael Saba

Journal of the Macomb Dental Society

Personal experiences often serve as catalysts for broader insights into human behavior and perspective. This narrative explores the metaphor of myopia—both clinical and figurative—as a lens through which to examine selfishness, shortsightedness, and the pursuit of instant gratification. An eye examination revealed not only a physical diagnosis of nearsightedness but also prompted recognition of a narrowed, self-centered outlook that contributed to stress and disconnection in personal and professional life. Drawing parallels between optical myopia and psychological or behavioral myopia, the reflection highlights how short-term focus can undermine long-term fulfillment and even foster destructive patterns such as addiction. The discussion emphasizes …

Another Study Club??, Chris Gorecki Dds

Journal of the Macomb Dental Society

Membership value within professional dental organizations remains a critical issue as local and state societies face declining market shares, often below 40 percent. In contrast, the Macomb Dental Society currently maintains a market share of approximately 63 percent, underscoring both its relative strength and the need for continued innovation. Historically, membership was driven by professional obligation; however, newer dentists, burdened by financial pressures, are less likely to renew without clear demonstration of tangible benefits. To address this challenge, the Macomb Dental Society has explored initiatives that enhance member engagement, including leveraging existing study clubs as a conduit for continuing education …

Perceived Value Of Undergraduate Academic And Experiential Learning In Nonprofit And For-Profit Sector Hiring Decisions, Jack Gault, Steve Bok, Evan Leach

Marketing Faculty Publications

Rising tuition costs and growing scrutiny of higher education outcomes have renewed debate about the value of traditional subject-centered curricula. Employers increasingly demand graduates possessing transferable skills and applied experience, yet limited empirical research has compared how nonprofit and for-profit hiring managers evaluate different forms of student engagement. This study addresses that gap by surveying over 400 U.S. hiring managers who assessed 34 activities spanning academic achievement, work-integrated learning (WIL), and extracurricular/co-curricular involvement. Results show that while academic performance remains important, both for-profit and nonprofit employers are placing increased emphasis on competencies developed through applied and integrative learning. Importantly, nonprofit …

The Effects Of Academic, Extracurricular, And Co-Curricular Engagement On Undergraduate Employability And Compensation, Jack Gault, Steve Bok, Evan Leach, Marc Duey

Marketing Faculty Publications

Employers worldwide are increasingly seeking undergraduates who combine strong academic performance  with professional competencies developed through extracurricular and co-curricular activities. This  empirical investigation surveyed 651 U.S. and multinational hiring managers (HMs) to assess how these  factors influenced their internship and entry-level hiring decisions. Results indicate that while superior  academic performance (AP) remains paramount, HMs assigned well-rounded students engaged in relevant  ECAs and CCAs, higher perceived employability and compensation premiums (CPs). Candidates holding  leadership roles in activities directly related to their position of interest commanded the highest CPs.  Implications include early-career guidance for students, counselors, recruiters, and other higher education  institution …

Can Limited Partners Mitigate Negative Externalities In Private Equity?, Teodor Duevski, Chhavi Rastogi, Tianhao Yao

Sim Kee Boon Institute for Financial Economics

We show how Limited Partners' (LPs) environmental and social (E&S) concerns transmit to private equity (PE) rms through capital supply. E&S incidents in portfolio companies reduce PE fundraising, as E&S-concerned relationship LPs refrain from recommitting and are not easily substituted. Using a legal reform that expands E&S-concerned public pension capital to PE, we causally show that PE rms internalise LPs' E&S concerns, reducing dirty sector portfolio allocation and increasing ESG hiring. Additionally, PE rms with E&S- concerned relationship LPs engage with portfolio companies to manage E&S risks. Limited capital substitutability enables LPs to delegate E&S preferences, shaping PE allocation and …

Fixed Income Fund Report, November 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Equity Fund Monthly Report, November 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

The Resource Characteristics Of Small And Medium-Sized Enterprises (Smes) And The Impact Of Platform Participation On Business Performance, Xue Tan

Dissertations and Theses Collection (Open Access)

Against the backdrop of deeply integrated digital and platform economies, the resource characteristics of small and medium-sized enterprises (SMEs) and platform participation’s impact on business performance have emerged as key interdisciplinary research focuses between strategic management and digital economy studies. Building upon the resource-based view (RBV) and dynamic capabilities theory (DCT), the study establishes a theoretical framework of “resource characteristics-platform participation-business performance.” It systematically examines the relationships and moderating mechanisms among SMEs’ resource endowment, platform embedding strategies, and performance outcomes.

The study adopts a mixed-method design, combining quantitative analysis with qualitative case studies. Using valid samples of 333 Chinese SMEs, …

Happiness, Trust, And Mental Fitness In The Workplace: Part Ii, Maureen L. Mackenzie-Ruppel Ph.D.

Business: Faculty Presentations

This paper is the second in a series of papers that will explore happiness in the workplace as a driver of performance. This research agenda was launched at the 2024 NBEA conference with a literature review revealing seven themes that collectively described and defined Workplace Happiness. With IRB approval, thirty-three seasoned professionals were invited to complete a structured questionnaire. Both qualitative and quantitative data were gathered and analyzed. Results revealed the interconnected nature of happiness with key workplace elements. The integration of Happiness within workplace processes, was found to be of critical importance. The nuanced interplay of happiness in the …

Student Textbook Survey - Fall 2025 Executive Summary And Key Findings, James Thibeault

Open Educational Resources Publications

Between September 29 and October 10, the Bentley University library conducted a student textbook survey. The purpose of the study was to gather data from students on textbook affordability. Students responded to 15-20 questions covering topics like how course materials influence their purchasing decisions, their total expenditures of course materials during Fall 2025, and the potential effects of these purchases. The library aimed to gather insights into:

• Students’ views on current textbook prices
• Openness to adopting more affordable educational resources on campus
• Likely responses and behaviors if faced with high-cost educational materials
• The impact of demographic factors related to textbook …

New Dentist News (November 2025), Ada Committee On The New Dentist

New Dentist News

New Dentist News offers timely information on scientific, social, educational, political and economic developments affecting new dentists. This collection is historical and items may not reflect current standards. For up-to-date information contact the ADA. The New Dentist News was alternately titled ADA Lifeline, 1997-June 2001.

Faculty Touchpoint Survey 2025: Key Findings And Recommendations, Lisa A. Marchiondo, Naila V. Decruz-Dixon, Julia Fulghum

ADVANCE Reports

A Spring 2025 climate survey finds that UNM faculty remain committed to their teaching, scholarship, and collegial relationships, despite concerns about research funding, academic freedom, and graduate student recruitment and well-being. The survey also found that faculty have higher levels of stress than in a previous ADVANCE survey, worse psychological well-being, more difficulty concentrating, and more concern about tenure and promotion. A set of recommendations for academic leaders are provided.

Pricing Strategies In Global Channels: Considering The Effects Of Parallel Trade, Yuan-Mao Kao, Yang Yang, Shih-Fen Cheng, Cheng-Hung Wu

Research Collection School Of Computing and Information Systems

Pricing a global product differently across multiple regions is a common but controversial practice. Although price differentiation helps capture unique market characteristics, it also encourages parallel trade, which may affect the overall corporate performance of a global company. We study this problem with a single global business unit (GBU) and multiple local business units (LBUs). The GBU manufactures a product and sets a transfer price for supplying the product to all LBUs, and LBUs decide retail prices for their respective regional markets. Customers can purchase products in any region by comparing LBUs’ prices and other parallel-imported factors, and we construct …

Domestic Inter-Sectorial Network Topological Evolution And Industrial Policy: A Comprehensive Network Analysis, Mahanad Ali Al Sabahi

Dissertations

While controversial, industrial policy propose a compelling argument for the government role in stimulating economic growth. The “new industrial policy” approach proposes a shift from a “Why” to “How” should industrial policy be implemented. Building upon this, in line with the increased utilization of network theory in economic research, this research examines network analysis as an econometric diagnostic tool asking, “How network analysis could be utilized in understanding the domestic economy and designing industrial policy?”. The study utilizes country input-output tables to calculate centrality measures corresponding to different connectivity concepts, and explore the dependency between domestic industries. The research demonstrated …

Beyond The Budget: Financial Literacy In Tyler, Tx, Manuel Reyes-Loya, Cecilia Cuellar, Sara Maldonado

Hibbs Brief

In this issue of the Hibbs Brief, the importance of financial literacy in Tyler, Texas is explored as a key factor influencing household decision-making and community resilience. The brief discusses how gaps in financial knowledge and access — including budgeting, saving, borrowing, and digital financial tools — affect people's ability to build stability, with lower financial literacy linked to higher debt and limited opportunities for long‑term financial success. It emphasizes the need for expanded financial education and resources to strengthen individual financial capability and support regional economic well-being.

Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell

Faculty Open Access Works

Excerpt:  

Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]

Drowning In Data, Starved For Insight: How Leadership Decision-Making Shapes Prescriptive Analytics Adoption In Traditional Retailers, Erica Mangino Giuliani

USF Tampa Graduate Theses and Dissertations

Traditional retail organizations are increasingly investing in data collection and analytics, yet they often remain at the descriptive and diagnostic levels, lacking the prescriptive capabilities necessary for actionable recommendations. This research examines the influence of leadership on the adoption of prescriptive analytics within U.S.-based brick-and-mortar retail establishments. Utilizing surveys from 329 respondents, including management personnel, departmental leaders, and analytics professionals, and conducting qualitative analyses of open-ended responses, key leadership factors such as Decision Maturity & Support, Resistance, Data-Driven Commitment, and Analytics Proficiency were identified. Structural Equation Modeling (SEM) results revealed that leadership behaviors significantly forecast analytics maturity, with executive analytics …

Supply Chain Diversity Programs, Working With Micron, Karca Aral

The Lender Center for Social Justice

This report explores the development and implementation of Supplier Diversity Programs, with a particular focus on Micron’s initiative to allocate 30% of construction and 20% of operating spending to diverse suppliers in Central New York. It examines how sourcing strategies, supplier cost structures, and competitive bidding practices interact to influence the effectiveness of diversity programs. By identifying key success factors and potential barriers, the study provides a framework for optimizing Supplier Diversity Programs that align corporate objectives with community economic development. Core challenges include identifying and certifying diverse suppliers, balancing financial constraints with diversity goals, and ensuring transparency in procurement …

Moving Toward Equity In K-12 Education, George Theoharis, Leela George

The Lender Center for Social Justice

The study “Moving Toward Equity: K–12 Districts’ Diversity, Equity, and Inclusion (DEI) Policies, Plans, Actions, and Resistance” explores how Central New York school districts are working to create fairer and more inclusive schools. It finds that deep inequalities still shape students’ experiences, especially for those who are Black, Latino, disabled, or LGBTQ+. Some districts have taken meaningful steps like hiring DEI leaders, forming committees, and setting measurable goals while others are still finding their footing. Yet, resistance from community members and staff often slows progress, particularly around issues of identity and inclusion. The research highlights that real change goes beyond …

Does A Ceo Turnover Lead To A Cfo Turnover? Evidence From Voluntary And Forced Turnover, Bakhtear Talukdar, Sabur Mollah, Suchismita Mishra, Junhong Yang

Management Faculty Publications

The role of CFO has become increasingly important since the enactment of SOX 2002. The existing literature suggests that CFOs tend to leave office within 6 to 12 months of a CEO’s departure, but studies addressing whether forced and voluntary turnover behave differently are unexplored. There is also no attempt to explore whether financial performance or institutional shareholding play moderating roles in mitigating successive CFO and CEO turnovers. These scholars find that forced (voluntary) CEO turnover has a higher significant marginal effect on forced (voluntary) CFO turnover. They also find that, in general, higher financial performance and institutional ownership play …

Adaptive Vs. Traditional Learning: Long-Term Knowledge Retention -A Literature Review, Amal Altalhi, Chaitali Bonke, Khaled Alblowi

Information Systems Faculty Publications

Adaptive learning, a personalized educational approach, has appeared as a substitute paradigm to conventional teaching methodologies. Opposed to instruction-based learning, adaptive learning prepares learning content in a way that corresponds to individual learner needs, increasing engagement and knowledge retention. The present study has been conducted to review the literature to evaluate the influence of adaptive learning systems on long-term knowledge retention as compared to their traditional counterparts. Real-time feedback, spaced repetition, and scaffolded content can reduce cognitive load and enhance the learning experience, as they are considered highly effective tools. Several studies have shown that retention improves through the use …

Responsible Investing For A Sustainable Future, Eric Pedersen

Asian Management Insights

Investors should bear in mind that climate risks eventually translate into financial risks. An interview with Eric Pedersen, Head of Responsible Investments at Nordea Asset Management. Investors should bear in mind that climate risks eventually translate into financial risks.

From Hands-On To Tech-On, Wei Kwan Toh, Bing Qian Lim, Wee Tong Choo

Asian Management Insights

The digital future of warehouses.

2025 November, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for November of 2025.

Mind The Gap: Fixing India’S Demand-Supply Mismatch, Debjit Roy, Anupam Agrawal, Shubham

Asian Management Insights

Adopting advanced technology and a big-picture approach can deliver operational and financial gains.