Business Commons^™

The New Professional: Evaluating A Practice Purchase: Guidance For The First-Time Buyer, Amrita Patel Dds

The Journal of the Michigan Dental Association

This guidance for first-time dental practice buyers stresses that evaluating a practice involves more than just the price tag, encompassing financials, people, culture, and potential growth. Buyers must analyze at least three years of financial statements, paying close attention to collection trends, accounts receivable, overhead, net income, and the mix of insurance plans. Patient loyalty is critical; buyers must assess the number of "active" patients (seen in the last 18–24 months) and recognize that attrition may occur if loyalty was tied strongly to the selling doctor. Inheriting experienced, welcoming staff and a positive office culture is crucial for success. Practical …

What Doesn’T Kill You, Makes You Stronger, Michelle C. Dziurgot

The Journal of the Michigan Dental Association

The editorial describes the significant damage caused to a dental office in August 2025 by an "all-out power surge" resulting from a direct lightning strike, which fried equipment including dental chairs, computers, and HVAC. This forced the practice to close and reschedule patients. The experience highlighted the critical importance of having property and business interruption insurance through MDA Insurance to cover physical damages and lost scheduled procedures. Dentists are advised to install surge protectors at their fuse boxes, review their policies, document all damage with photos and receipts, and advocate aggressively for timely claim payments to ensure the practice is …

Dentistry And The Law: There Will Be No Ban On Covenants Not To Compete, Daniel Schulte Jd

The Journal of the Michigan Dental Association

The Federal Trade Commission (FTC) voted on September 5, 2025, to accept a federal court ruling that it had exceeded its authority in proposing a ban on covenants not to compete (CNTCs), ending two-and-a-half years of speculation. Consequently, the enforceability of CNTCs will primarily be determined by Michigan statutory and common law. Guidelines for drafting enforceable CNTCs include setting a reasonable term, typically two years or less for employees, though purchase agreements may allow up to five years. The restricted geographic territory must be limited to what is necessary to protect the practice’s current patient population, such as a 10-mile …

These Dentists Have A Story To Tell; What's Yours?, Rich Evans

The Journal of the Michigan Dental Association

Every dentist has his or her own story to tell when it comes to personal and practice success. Each is different, of course, but a recurring theme is how membership in the MDA, ADA, and their local society seems to help them succeed. They find that practice life is somehow better — more rewarding — with membership. Many will tell you that being a member makes them a more satisfied, more grounded professional. In this issue we present the stories of four MDA members who discovered how MDA membership gives them many advantages in their personal and professional lives.

The …

J Mich Dent Assoc November 2025

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+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The November 2025 (Volume 107, No. 11) issue of the Journal is published in both hard copy and with a digital-only format to provide updates and insights for Michigan's oral health community and MDA members. Print editions will resume in November.

The November issue focuses on membership along with a reprinted clinical article on the Oral Manifestations …

Reviving Motion: Rebranding More Than Motion Dance Intensive, Ava Zamoff

Graphic Communication

For my senior project, I will lead a full rebranding initiative for More Than Motion Dance Intensive, an international dance convention that occurs annually across the US and other countries, connecting dancers and professional choreographers through a transformative weekend of dance. The main goal of this project is to turn the company’s outdated Wix website into an innovative site with a brand new visual identity. Additionally, the original site’s accessibility is lacking in terms of layout orientation and marketing strategy as it doesn’t convey the modern, dynamic feel the intensive is meant to embody. My goal is to complement the …

Interpersonal Capacity For Trustworthiness: A Reflective Framework For Navigating Entrustment, Roberto Angelo Moreira Vale

Dissertations and Theses Collection (Open Access)

This dissertation advances understanding of how trust shapes salient cross-cultural encounters, drawing on a constructivist grounded theory analysis of 220 interview accounts. Across these narratives, trust-related dynamics consistently appeared alongside 16 other contextual, interpersonal, and intrapersonal factors. Notably, these dynamics were identified in interviews with participants from all GLOBE cultural clusters, suggesting a degree of cross-cultural breadth that warrants further empirical testing. Together, these patterns indicate that it is not cultural difference alone that makes an encounter meaningful, but how individuals interpret and respond to the possibility or risk of entrusting and being entrusted. Salience emerged at moments when participants …

Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider

Research Collection College of Integrative Studies

This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1.    Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …

Biosecurity Investment Impacts On Highly Pathogenic Avian Influenza Control In United States Commercial Turkey Operations, Jada M. Thompson, Kelly Patyk, Victoria Fields, Matthew Branan, Amy Delgado, Kylie Roesler

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Highly pathogenic avian influenza (HPAI) is an extremely transmissible virus that poses a significant threat to the U.S. turkey industry through contagion from migratory birds and results in whole-farm depopulation. To combat the disastrous economic impacts of HPAI, this study examined how biosecurity investments may have economic benefits to producers and the industry. Using data collected from a farm-focused survey of commercial turkey producers, the differences in biosecurity practices between farms affected by HPAI and unaffected farms in 2022 were analyzed. This evaluation aims to understand how effective biosecurity investments were towards reducing the susceptibility of a turkey farm to …

Asymmetric Relationship Between Competition And Innovation: Evidence From Banks In The Eurozone, Kenny Tee, Konstantinos Syriopoulos, Ghulame Rubbaniy, Amna Salim

All Works

This study examines the asymmetric relationship between competition and innovation in Eurozone banking, using data from the original 11 Economic and Monetary Union member states. Employing the technology gap ratio for innovation and the Lerner index and Boone indicator for competition, we find an inverted-U pattern: innovation initially rises with competition but declines beyond a threshold. Granger causality tests confirm bidirectional causality on the upward slope but none on the downward, highlighting nonlinearity. These findings suggest that moderate competition fosters innovation, while excessive rivalry stifles it. Policymakers should balance competition to maximize innovation without undermining long-term technological progress.

Ceo-Board Political Alignment And Firm Performance: An Examination Of Declines From Homogeneity That Are Mitigated By Ceo Psychological Traits, James Grabowski, Christina Robichaud, David B. Wangrow

Management Faculty Research and Publications

As people group themselves by their political ideologies, ideological alignment is likely to occur in workgroups—including boards of directors. While some research highlights positive outcomes from shared group characteristics, homogeneity can also hinder decision-making due to fewer perspectives being considered, limited sharing of non-conforming information, and narrowed problem solving. Building from prior research, we contend that substantial political alignment between a CEO and board members aligns them toward a common cognition, which fosters negative effects associated with homogeneity and subsequently reduces firm performance. We further contend that these performance reductions can be mitigated by psychological traits associated with managerial discretion. …

Better Budgeting - Budget Mastermind Booklet, Melanie Jewkes, Amanda Christensen, Andrea Schmutz, Vincenza Vicari-Bentley, Kelan Combe, Rochelle Allen, Lauren Olsen, Mckenzie Walsh, Jenny Weller

All Current Publications

This booklet helps you reflect on your finances and improve budgeting decisions. It helps you explore your values and motivators, set financial goals, learn zero-based budgeting, and brainstorm ways to increase your income and reduce expenses. It also helps you learn principles for tracking expenses and increasing savings.

Foreign Director Exit In The Midst Of Deteriorating Bilateral Political Relations, Xiaocong Tian, Yuehua Xu, Daphne W. Yiu

Research Collection Lee Kong Chian School Of Business

Amid global geopolitical realism pushing for a race of hegemonic rivalry nowadays, an outflow of global human talents is a pressing organizational concern. Our study draws attention to the underexamined phenomenon of the exit of foreign directors from their host countries during geopolitical tensions. Theorizing from a sensemaking logic, we posit that the deterioration of bilateral political relations serves as an unexpected event that activates foreign directors’ schemas for dual identity conflict, propelling them to react behaviorally to such identity threats by exiting the board in the host country. In addition, we further posit that the sensemaking process is contingent …

Technology Discontinuance: A Systematic Literature Review And Research Agenda, Birgit Altrichter, Sabine Benoit

Research Collection Lee Kong Chian School Of Business

Technology discontinuance by users who quit digital services such as social media or lose interest in their devices after a few weeks is a common phenomenon. Yet it has received little research attention; the few studies that address it are scattered across disciplines. Research into customer churn is more prevalent, but it implies switching providers rather than halting usage altogether. By moving beyond discipline-based knowledge boundaries and conducting a systematic literature review, the current article proposes a technology discontinuance framework, which details seven technology discontinuance types (overuse, overload, proficiency, disenchantment, social, circumstantial, and solution) and their drivers. For example, guilt …

Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim

Research Collection School Of Accountancy

How Indonesia's leading mobility provider pursued twin transformations involving sustainable growth and digitalisation.

Managing The Personalization Paradox: Lessons From Spotify’S Ai Dj, Anirban. Mukherjee, Hannah H. Chang, Jonathan Wibowo

Research Collection Lee Kong Chian School Of Business

This case study uses Spotify’s AI DJ to examine the “personalization paradox,” where product features designed to deepen user connection can instead cause alienation. An analysis of over 1,400 user comments identifies three core frictions: a perceived loss of user agency, mismanaged expectations for the human-like AI, and a scalability bottleneck that led to repetitive content. Students are placed in the role of a product manager tasked with developing a prioritized roadmap to address these issues, forcing them to grapple with the critical trade-offs between technological capability and user psychology.

How Behavioral Science Can Improve The Return On Ai Investments, David De Cremer, Shane Schweitzer, Jack Mcguire, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Many AI projects fail because leaders treat adoption as a tech purchase instead of a behavioral change problem. People resist tools that disrupt routines, overreact to visible AI errors, and prefer familiar human judgment. As a result, even good systems fail to gain purchase. Leaders can address this problem by applying “Behavioral Human-Centered AI” across the AI adoption cycle. In the design phrase, companies should co-design with diverse users, add purposeful friction where it improves scrutiny, require beta tests with subgroup results and behavioral input. During adoption, they should frame AI as an augmenter, disclose limits and safeguards, use explainability …

Exploring Career Development Through Situated Learning Experiences Of Highly Skilled Business Postgraduate Migrants, Rasidat Adedayo Adeniji Oseni

Doctoral

This study investigates the career development journey of highly skilled Nigerian, Ghanaian, Kenyan and Tanzanian business postgraduate migrants in Ireland, focusing on the interplay among learning experiences, systemic barriers, and career shocks. Drawing on Social Cognitive Career Theory (SCCT), Situated Learning Theory (SLT), and Career Shock (CS), the study examines how self-efficacy develops through participation in Communities of Practice (CoPs) and how resilience enables skilled migrants to overcome shocks as they progress from education to employment in a Global South to Global North context. It further explores the transfer of knowledge acquired in Ireland to the migrants’ home countries. The …

Global Standards And Local Ambitions Across Green Taxonomies: Climate Change Mitigation From The European Union To South Africa, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Ifigeneia Paliampelou, Anh Vu, Dariusz Wojcik

Research Collection College of Integrative Studies

Country-level green finance taxonomy standards have emerged to provide clarity on environmentally-sustainable economic activities to attract investment, protect financial services consumers, and counteract greenwashing. This paper adopts the Global Production and Financial Network (GPFN) approach and analyses factors affecting the climate change mitigation ambition level of the South African Green Finance Taxonomy (RSA GFT) in comparison with the EU taxonomy, which served as a model for South Africa's (RSA) regulators. It accounts for (i) the interplay between EU’s and RSA’s production and financial networks, and (ii) RSA’s willingness to attract European funding for sustainable development. We find that EU private …

The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Estate Planning: Planning Under The New Estate And Gift Tax Acceleration Law, Bernard Barnett

Tax Adviser

No abstract provided.

What Congress Hath Wrought, Let Tax Advisers Put Together (Sections 167,1231, 1245 And 1250), Willis C. Stevenson, J. Bruce Sefert

Tax Adviser

No abstract provided.

Whys And Hows Of Tax Writing, Jerome K. Pescow

Tax Adviser

No abstract provided.

Distributions In Partial Liquidation, John A. Miller

Tax Adviser

No abstract provided.

Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.