Business Commons^™

Washington Report: Aicpa Seeks Repeal Of Imminent Lifo Recapture Provision, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Should The Lessor’S Investment Tax Credit Be Passed Through To The Lessee?, Rolf Auster

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Tax Havens—An Endangered Species?, Charles T. Crawford

Tax Adviser

No abstract provided.

Estate Planning: Estate And Gift Taxation After The ’81 Act: Estate Planning Is Not Dead, Bernard Barnett, David S. Rhine

Tax Adviser

No abstract provided.

Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges

Tax Adviser

No abstract provided.

Tides, Tourists, And Tails: Exploring Human-Wildlife Overlap On The Homer Spit, Alaska, Serena Seiler

Masters Theses & Specialist Projects

Coastal areas present unique challenges for human-wildlife coexistence due to their shared use by people and marine species. The Homer Spit in Homer, AK (59.6481° N, 151.5299° W) is a projection of land into Kachemak Bay on which lodging, restaurants, campgrounds, RV parks, fishing, and a variety of coastal activities exist or occur, especially during the summer months. Two of the most popular nearshore marine mammals that attract visitors are sea otters (Enhydra lutris) and harbor seals (Phoca vitulina). These two species spend time swimming, foraging, and resting around the Spit, potentially resulting in co occurrences with humans. Using a …

Paying The Education Debt: How Community Colleges Can Lead In Restoring Higher Education Access In U.S. Prisons, Tammy Zimmer

Instructional Leadership Abstracts

Discusses paying education debt with respect to how community colleges can lead in restoring higher education access in United States prisons.

"The question is no longer can we provide higher education in prison, it’s will we. For those of us already engaged in this work, the answer is clear. I invite you to join us."

Ua21 What's New, Wku Institutional Equity

WKU Administration Documents

Newsletter created by and about the Office of Institutional Equity.

• Demir, Ena. A Message from the Executive Director
• Training Opportunities: Stay Informed & Engaged
• Understanding Title VI
• Student Accessibility Center Joins the Office of Institutional Equity
• Need Workplace Accommodations?
• Web Accessibility Regulations
• Relevant Information
• Stop Campus Hazing Act
• Meet the Team

Examining Nonprofit Social Service Sector Burnout And Turnover: Trait Mindfulness As A Moderator Of Work-Life Balance And Compassion Fatigue, Melissa L. Brown

Dissertations

Nonprofit burnout and turnover surpass all national industries, specifically in the social services subsector. In contrast to their for-profit counterparts, nonprofit turnover rates remain on the rise. While literature indicates that one of the primary drivers of nonprofit turnover is burnout, more granular research proposes that nonprofit social service employees encounter a distinct form of burnout generated by the exposure to secondary traumatic distress known as compassion fatigue. This study investigated the antecedents of this phenomenon by examining trait mindfulness as a moderator of work-life balance and compassion fatigue among nonprofit social service providers. To sustain a workforce that provides …

Investigating The Use And Acceptance Of Information And Communication Technologies By University Faculty In Liberia And Its Implications To Sub-Saharan Africa, Michael K. Gray

Dissertations

This descriptive, non-experimental, correlational quantitative study examines the relationship between components of the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and Human Capital Development (HCD) in determining the use of Information and Communication Technology (ICT) among university faculty in sub-Saharan Africa (SSA). With the increasing importance of ICT in educational transformation across developing regions like SSA, understanding the underlying factors that influence ICT acceptance is essential for effective policy and implementation strategies. The researcher surveyed 336 university faculty in Liberia using a questionnaire designed to capture perceptions related to TAM constructs (perceived usefulness …

Ua80/1 Agenda, W Club

University Organizations

Agenda of the August 2025 W Club Board of Directors meeting.

Fixed Income Fund Report, August 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Equity Fund Monthly Report, August 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

New Dentist News (August 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.

The “Sweetest Sounding” Words Of Civil Rights: A Labor Origin Story Of The “Right To Work”, Thomas A. Castillo

History

This essay revisits the idea of “right to work” by offering historical context of Florida’s passage of its 1944 right to work constitutional amendment. A brief overview of the history of the term right to work and its contested nature indicates how the phrase likely led to confusion especially in the arena of political economy. A close evaluation of the amendment and its incongruent nature reveals the intent of its proponents was to deceive voters with the “sweetest sounding” words of civil rights while weakening their ability to organize labor unions. The history of safeguarding the free market entailed disciplining …

Service With A Smile Or Salesperson Mirroring? Understanding The Flow Of Emotional Contagion In Sales Encounters, Vinh Quoc Trong Luong

Theses and Dissertations in Business Administration

This study examines the directionality of emotional contagion in sales interactions, addressing a critical gap in understanding whether emotions flow primarily from the salesperson to the customer, from the customer to the salesperson, or bidirectionally. While prior research emphasizes customer-driven emotional flow or bidirectional alignment, this study challenges these assumptions by employing categorical Cross-Recurrence Quantification Analysis (CRQA) to assess temporal emotional synchronization in sales dialogues. Leveraging automated sentiment analysis and multi-agent AI evaluation for performance metrics, the research analyzes 166 sales interactions to quantify emotional influence dynamics. Results reveal that salespeople predominantly lead emotional exchanges, exhibiting stronger and more stable …

Systems Statistical Engineering – Hierarchical Fuzzy Constraint Propagation, Hengameh Fakhravar

Engineering Management & Systems Engineering Theses & Dissertations

Driven by the growing need in the 21st century for integrating rigorous statistical analysis into engineering research, there is a movement to develop an integrated statistical engineering science within statistics and quality communities (Hoerl & Snee, 2010; Anderson-Cook et al., 2012). Systems Statistical Engineering research seeks to integrate the Causal Bayesian hierarchical modeling (Pearl, 2009) and cybernetic control theory within Beer’s Viable System Model (1972, 1979, 1985) and the Complex Systems Governance framework (Keating, 2014; Keating & Katina, 2015, 2016) to produce multivariate systemic models for robust dynamic systems mission performance. Cotter & Quigley (2018) set forth the Bayesian systemic …

Too Many Mergers? The Golden Parachute As A Driver Of M&A Activity In The 21st Century, Jeffrey N. Gordon

Faculty Scholarship

This Article argues that the corporate governance regime in the United States has produced a level of mergers and acquisition activity greater than the social optimum because of the current version of the “golden parachute,” a super-bonus payoff to a target CEO. In the late nineteenth through the twentieth century, M&A activity was characterized by “waves” that reflected adaptations to changing external environment, whether the efficient production frontier, regulatory constraints, or capital market developments. Economically-motivated parties saw the opportunities in changing the boundaries of the firm; successful first-movers spawned imitators, hence a wave, which eventually subsided, often alongside deteriorating capital …

Two Essays On The Role Of Anthropomorphism In Consumer Behavior, Faegheh (Faa) Taheran

Theses and Dissertations in Business Administration

The first essay of this dissertation investigates the contradictory findings on the relationship between anthropomorphism and self-control by focusing on how everyday anthropomorphized objects, rather than the products being used for consumption, influence consumer behavior. While previous studies have shown that using anthropomorphized products may decrease consumers’ self-control, this paper examines how unrelated [to consumption] anthropomorphized objects in a consumer’s environment—such as a water bottle with a humanlike face—can evoke a sense of social presence, increasing consumers’ perceptions that they are being negatively evaluated. Drawing on mind perception theory, I propose that this fear of negative evaluation can enhance self-control. …

Commodity Diversification, Technological Innovation, And Market Dynamics: Insights Into Beef Cattle Production And Feeder Cattle Basis In The United States, Nik Berg

All Theses

The beef cattle industry plays an important role in the agricultural economy, contributing to both domestic food supply and global trade. The United States is one of the world's largest producers of beef, with production systems varying widely across regions largely due to differences in available resources and market structures. Market conditions, technological advancements, and policy interventions shape the way producers operate, making research into these factors essential for both industry stakeholders and policymakers.

Producers are continuously adapting to changing economic conditions, environmental challenges, and evolving consumer preferences. By analyzing these factors, researchers can provide insights to support informed decision-making …

Two Essays On Index-Based Risk Management In U.S. Rangeland And Livestock Production, Wajdi Belgacem

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

This dissertation investigates two distinct but complementary dimensions of risk management in United States rangeland agriculture. Essay 1 measures spatial variation in basis risk within the Pasture, Rangeland, and Forage (PRF) rainfall-index program for 176 Nebraska grid cells (1988–2023). By linking official NOAA rainfall indices with 30-m Rangeland Analysis Platform biomass estimates, we find rainfall–forage correlations that peak at 0.45 but display pronounced heterogeneity. The probability that neither insured interval triggers during an actual forage loss averages 12%, rising to nearly 30% in several Sandhills cells, whereas optimally pairing late-spring and summer intervals reduces complete misses below 10%. These results …

The Cost Of Strength: Navigating Systemic Racism And The Strong Black Woman Stereotype In The Workplace, Krystle M. Davis

Theses, Dissertations and Culminating Projects

This research defined and explored the lived experiences of Black women in leadership and the role of systemic racism on the performance of the strong Black woman stereotype in the workplace. Grounded in Black feminist thought, epistemology, and phenomenology, this qualitative study seeks to deepen understanding the lived experiences of Black women. This manuscript-style dissertation comprises two studies: Study 1 consisted of nine participants who contributed through Sista Circle focus groups and Study 2 consisted of fourteen participants who engaged in semi-structured interviews to defined and examined their workplace experiences. Situated at the intersection of race and gender, this research …

Effects Of Cultural Diversity On Project Performance, Likhith Somalaraju

Harrisburg University Dissertations and Theses

Cultural diversity emerged as a critical factor influencing team dynamics and performance in contemporary project environments. With globalization reshaping the structure of project teams, understanding how cultural diversity affected project outcomes was essential for project managers and organizations. This qualitative study examined the relationship between cultural diversity and project performance within diverse organizational settings. Specifically, the study explored how aspects of cultural diversity such as ethnicity, nationality, language, and values influenced project outcomes measured in terms of schedule adherence, budget compliance, quality standards, and stakeholder satisfaction. The research was grounded in Hofstede’s Cultural Dimensions Theory and Social Identity Theory, which …

Human Resource Management And Black Teachers’ Employee Experience In K-12 Urban Public Schools, Danielle Renee Cooper-Williams

Dissertations

National teacher data indicate that publicly funded schools in the United States struggle to retain Black teachers in high-need urban areas and in comparison to other groups (Carver-Thomas & Darling Hammond, 2017). This qualitative investigation employed case study methodology. The case study focused on one school within a charter management organization (CMO), exploring interactions among Black teachers and their supervising administrators at the site and management organization levels. The study was organized around concepts articulated at the nexus of teacher retention scholarship and human resource management theory, two bodies of literature yet to be substantially integrated to understand Black teachers’ …

Rooted In Roses: The Blossoming Legacy Of Tyler's Floral Economy, Manuel Reyes-Loya, Cecilia Cuellar

Hibbs Brief

This brief examines Tyler, Texas's rose industry and its impact on the local economy and culture. Once the “Rose Capital of America,” Tyler transitioned from large-scale rose production to a focus on processing, distribution, and community traditions like festivals. The rose industry has played a key role in regional employment, economic growth, and maintaining Tyler's cultural identity.

Sustainability: Buzz Word Or Future Of Fashion? Measuring The Feasibility Of Outright Sustainability Among Fast Fashion’S Biggest Agents, Ryan Miller

Apparel Merchandising and Product Development Undergraduate Honors Theses

Abstract

The fashion industry is currently experiencing unsustainable rates of pollution within its supply chains. The rapid increase in demand for short lead times perpetrated by large-scale retailers has led to hazardous practices negatively affecting both the environmental conditions and working conditions of producing countries. With this increased pressure, relationships between brands and suppliers have become untenable. Limited transparency and imbalanced power dynamics at the hand of the industry’s leading retailers require restructuring in order to build more sustainable and equitable supply-chain practices. Further, governmental regulation is currently limited in its capacity to enforce sustainable business practices on a global …

The Eu Ai Act’S Impact On Artificial Intelligence Applications In Financial Services, David K. Krause, Eric Krause

Management Faculty Research and Publications

This paper examines the significant implications of the European Union’s Artificial Intelligence Act (EU AI Act) for US and other non-EU financial technology firms involved in developing or deploying AI systems within the EU. The Act’s risk-based classification and stringent compliance obligations present considerable regulatory and operational hurdles for AI applications in crucial financial services like credit scoring and algorithmic trading. The analysis details how requirements for conformity assessments, data governance, human oversight, and auditability impact these applications. Furthermore, the paper evaluates the contrasting regulatory philosophies of the EU and the US, offering strategic recommendations for firms and policymakers navigating …

Hospitality In Crisis: Evaluating The Downside Risks And Market Sensitivity Of Hospitality Reits, Davinder K. Malhotra, Raymond Poteau

School of Business Faculty Papers

This study evaluates the risk-adjusted performance of Hospitality REITs using multi-factor asset pricing models and downside risk measures with the aim of assessing their diversification potential and crisis sensitivity. Unlike prior studies that examine REITs in aggregate, this study isolates Hospitality REITs to explore their unique cyclical and macroeconomic sensitivities. This study looks at the risk-adjusted performance of Hospitality Real Estate Investment Trusts (REITs) in relation to more general REIT indexes and the S&P 500 Index. The study reveals that monthly returns of Hospitality REITs increasingly move in tandem with the stock markets during financial crises, which reduces their historical …

Fostering Economic Advancement Through Tourism Development In Dangriga, Belize, Ella S. Baker

Economics Undergraduate Honors Theses

This paper discusses the relationship between economic development and the development of the tourism industry, based on a two-month project in Dangriga, Belize, which existed through collaboration of four University of Arkansas students, local community members and business owners, and organizational partners. This project explored sustainable tourism with the goal of benefiting the community's continued economic advancement.