Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber

Tax Adviser

No abstract provided.

Accounting For Heritage Assets In Government Finance Statistics Manual (Gfsm), Alaa Ababneh, Ahmad Ababne

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The preservation and management of heritage assets is critical for preserving a country's cultural identity and promoting tourism. However, guidance on how to account for heritage assets in government financial statements is lacking. In response to this need, the United Nations Statistical Commission has developed the Government Finance Statistics Manual (GFSM) to provide guidelines on the accounting treatment of heritage assets. This paper set the GFSM’s guidelines for accounting for heritage assets and provided a critical analysis of their applicability and effectiveness, as well as highlighting the challenges and limitations of heritage asset accounting. The methodology involved a literature review …

2025-06-23 Message From The President, Morehead State University. Office Of The President.

Staff Congress Records

A message sent by the Office of the President to the campus community on June 23, 2025, regarding upcoming events on campus, the Board of Regents meeting held on June 20th, and changes to the University Non-discrimination Statement.

Harnessing Generative Ai And Large Language Models For Revolutionizing Cybersecurity In The Internet Of Things: Ethical And Privacy Implications, Harsha Sammangi, Aditya Jagatha, Jun Liu

Research & Publications

Generative artificial intelligence (AI) and large language models (LLMs) have in- troduced transformative capabilities in cybersecurity, particularly in securing Internet of Things (IoT) environments. These technologies can synthesize vast datasets, support real-time anomaly detection, and generate predictive insights through simple prompts. However, their deployment also presents ethical and privacy-related concerns, including algorithmic bias, data leakage, and misuse for malicious content creation. This paper conducts a systematic literature review to evaluate how LLMs and generative AI contribute to IoT cybersecurity. We propose an ethical AI-IoT security framework, examine key challenges, and offer recommendations for integrating responsible AI governance. We aim to …

Using Augmented Reality To Improve Tourism Marketing Effectiveness, Wael Kortam Prof., Alaa Aggag

Business Administration

This study investigates the impact of web-based augmented reality (Web AR) on destina-

tion visit intention through the lens of a stimulus–organism–response (SOR) framework, a

technology acceptance model (TAM) and flow theory into an integrated theoretical frame-

work. This study aims to address gaps in the literature by providing insights about the

relevance of augmented reality to tourism marketing effectiveness. Structural equation

modeling was used to test this conceptual framework using AMOS23 on quantitative

data collected from questionnaires distributed locally and internationally and applied to

384 participants after going through a Web AR destination experience. The findings con-

firmed that …

Why Real Impact Stories Of Forest-Dependent Communities Are Essential In Carbon Marketing, Andrew Mwape

School of Natural Resources: Faculty Publications

As the global carbon market matures, the pressure on companies and project developers to prove the integrity and social value of their carbon offset initiatives has never been greater. At the heart of this growing scrutiny lies a key opportunity: to move beyond metrics and tell authentic, human-centered stories that reflect the real impact of carbon projects; especially those rooted in forest landscapes.

Exploring The Lived Experiences Of Black Women Leaders In U.S. Higher Education Institutions: Challenges And Opportunities, Jacqueline S. Haire

Human Resource Development Theses and Dissertations

The purpose of this study was to explore the lived experiences of Black women leaders in U.S. higher education institutions from the lens of Black feminist theory and intersectionality and to provide implications for HRD research and practice. Given the limited empirical research on Black women leaders in higher education and the existing gap in the literature regarding their experiences, this study aimed to understand the challenges and opportunities that Black women leaders encounter in U.S. higher education institutions.

Using a basic qualitative research design (Merriam & Tisdell, 2016), I conducted semi-structured interviews with 15 Black women leaders holding executive …

2025-06-20 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents meeting of June 20, 2025, which includes the minutes of the meeting held on March 28, 2025.

The Joint Effect Of Esg Practices And Financial Development On The Financial Performance Of Asian Companies, Ali Yehia Fouda

Theses and Dissertations

This study examines the relationship between Environmental, Social, and Governance (ESG) practices, financial development, and financial performance in the Asian markets. This research uses econometric models to analyze two key aspects of financial performance: Return on Assets (ROA), and Tobin’s Q. The results show that there is a negative relationship between ESG practices and financial success, highlighting the financial burden imposed by sustainability initiatives. Machine learning model (XGBoost) has been used to check the robustness of the regression model. Some Commonalities and other differences have been recognized. Yet, the regression model results have been relied upon. Financial development serves as …

Evidence And Consensus-Based Imaging Guidelines In Birdshot Chorioretinopathy: Multimodal Imaging In Uveitis (Muv) Taskforce Report 8, Jose S. Pulido

Wills Eye Hospital Papers

PURPOSE: To develop consensus-based imaging guidelines for diagnosing and monitoring birdshot chorioretinopathy (BSCR).

DESIGN: Consensus-based approach guided by literature and an expert committee using a nominal group technique (NGT).

METHODS: An expert committee of 5 international uveitis specialists reviewed 15 well-documented representative BSCR cases with comprehensive imaging data. Cases with active and inactive disease were included. Imaging, including color fundus photography (CFP), fundus fluorescein angiography (FFA), indocyanine green angiography (ICGA), optical coherence tomography (OCT), fundus autofluorescence (FAF), and OCT angiography (OCTA) were reviewed. Using a structured NGT approach, consensus-based recommendations were developed for specific disease characteristics, biomarkers of activity, and …

Artificial Intelligence In Surveillance And Privacy, Elizabeth D. Brasher

NEXUS: The Liberty Journal of Interdisciplinary Studies

This paper attempts to provide insight into the new and developing world of artificial intelligence and its integration into surveillance technologies. These technologies being implemented by the government, retail companies, healthcare organizations, and more, all raise ethical questions and implications addressed in this article; other topics, such as the integration of Christian ethics and responsibilities, are also explored.

Views From The Cheap Seats: Understanding The Key Motivators Behind Sport Volunteering, Nicholas Paul Smith, Tiberio Garza

The COSMA Journal

Sport volunteers are imperative to the success of sport mega events. Knowing why volunteers continue to help events was the purpose of this study. This study aimed to investigate the motivations of sport volunteers post Covid-19. Data were collected from 30 volunteers at the 2023 NCAA College World Series. Inductive qualitative analysis and descriptive statistics found that community support was the reason the respondents were most glad to volunteer. The findings offered insight into how communication factors between supervisors, law enforcement, and other volunteers affected volunteer motivation. The theoretical and practical implications of these results are discussed in more detail …

جوانب استقلالية مدقق الحسابات في الشركات المساهمة العامة ومسؤوليته في التشريع الأردني والعماني, Ali Said Ahmed Al-Baraami

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

هدفت هذه الدراسة لتناول جوانب استقلالية مدقق الحسابات في الشركات المساهمة العامة ومسؤوليته في التشريع الأردني والعماني إلى تحقيق مجموعة من الأهداف الرئيسة، التي تسعى إلى تعزيز الشفافية والمصداقية في التقارير المالية للشركات، وحماية حقوق المساهمين والمستثمرين من خلال تحليل ودراسة النصوص القانونية في التشريعين الأردني والعماني المتعلقة باستقلالية مدقق الحسابات ومسؤوليته وتقييم مدى كفاية وفعالية هذه النصوص في ضمان استقلالية المدقق وحماية حقوق المساهمين. ومن أهم النتائج تمثلت بأنه من أجل تعزيز استقلالية مدقق الحسابات حصر قانون الشركات الأردني عزل المدقق في حالتين، وهما: إفشاء أسرار الشركة والمضاربة بأسهم الشركة التي يدقق حساباتها، لكي لا يفسح المجال لأي مشكله …

Tale Or Reality About Two Asian Regions, Arthur Kraft, John Kraft

Business Faculty Books and Book Chapters

By 2024, South Asia will be the next region for economic growth. Reaching this expectation may be dependent on significant changes. In 1970, the per capita gross domestic product for the countries of South Asia and Southeast Asia was similar. Except for Singapore, the countries of Southeast Asia suffered from low levels of education, low participation of women in the workforce, poor infrastructure, low inward flows of FDI, and high barriers to trade. The Vietnam War encompassed Vietnam, Cambodia, and Laos. Indonesia was controlled by Suharto, and Burma (Myanmar) was among the poorest countries outside of sub-Saharan Africa. Fast forward …

Leveraging Public-Private Partnerships In Music Industry Education: A Mixed Methods Exploration Of The Music Industry Technical Camp In Trinidad And Tobago, Farley J. Joseph

Journal of Arts Entrepreneurship Education

The Music Industry Technical Camp (MITC) is a public-private partnership designed by DianJen and delivered in collaboration with the Ministry of Tourism, Culture and the Arts in Trinidad and Tobago. Its focus is on providing intensive practical training on the business and technical aspects of the music industry to persons 18-65 years of age and comprises 90 hours of instruction delivered over a six-week period. Between 2014 and 2018, 89 participants graduated from the MITC. Some have established new or improved their existing arts enterprises, whereas others are currently employed as full-time and part-time professionals in the local music industry. …

Integrating Motivational Traits Into The Approach-Avoidance Distinction, Wesley D. Gardiner

USF Tampa Graduate Theses and Dissertations

This thesis investigates the potential for integrating motivational traits into the established approach-avoidance motivational framework, which describes individuals’ general tendencies to seek pleasure and avoid pain. Although various theories and empirical studies have advanced our understanding of approach-avoidance motivation, critical constructs such as achievement motivation and trait anxiety have often been overlooked or misoperationalized. Addressing these gaps, the current study integrates Kanfer and Heggestad’s (1997) motivational trait taxonomy with constructs from achievement goal orientation, regulatory focus theory, and reinforcement sensitivity theory. This research evaluated a hypothesized two-factor model of approach and avoidance motivation using confirmatory and exploratory factor analyses with …

Research On Credit Card Transaction Risk Prediction Model Based On Multi-Source Data Fusion And Its Application, Ziang Qi

Harrisburg University Other Works

In this paper, the credit card risk control and early warning model is constructed to predict and control the credit card risk by fusing multi-source data through data mining technology. After analyzing the theoretical application of XGBoost algorithm on credit card transaction risk, its model parameters are optimized by particle swarm algorithm to construct PSO-XGBoost credit card transaction risk prediction model. The credit card transaction risk prediction performance of the PSO-XGBoost model is verified and applied to the abnormal transaction risk assessment of Bank A. The AUC value, accuracy, F1 value, precision rate, and recall rate of the PSO-XGBoost model …

Beyond Deep Listening With The ‘Feminist Ear’: Introducing The Full-Circle Model Of Listening And Expressing, Alana M. Nicastro, Shelly Valdez

Feminist Pedagogy

Feminist pedagogy calls for more than presence and voice—it asks us to listen deeply and express courageously. This article introduces the Full-Circle Model of Listening and Expressing, a framework that extends the concept of deep listening by pairing it with intentional expression. Building on previous work on deep listening (Nicastro & Valdez, 2022), we articulate six essential components of feminist communication: openness, attunement, integration (for listening), and self-reflection, courage, and intentional dialogue (for expressing). These interconnected practices foster genuine connection, challenge hierarchies, and make visible the often-unseen emotional labor of communication. Using the metaphor of a circle, we explore how …

Exploring Dimensions Of Crystallized Identities, Candice L. Ruh

Feminist Pedagogy

For college students, learning about the components of identity can generate deeper knowledge about how personal and social identities differ, and how identities influence the way individuals experience socio-cultural systems and structures. The Exploring Dimensions of Crystallized Identities activity uses principles of self-reflexivity and dialogue to explore theoretical frameworks for practical application. This experiential activity is a facilitated dialogue driven by student involvement and is best suited for students in mid- to upper-level undergraduate courses. It encourages students to reflect on their and others’ identities, and to consider the social impacts of diversity in their lives.

Voting And Civic Engagement Among Utah Women: A 2025 Update, Corinne Clarkson, Susan R. Madsen, Kolene Anderson

Marketing and Strategy Faculty Publications

In 2016, the Utah Women & Leadership Project (UWLP) released a research snapshot called “Voting and Civic Engagement Among Utah Women.”¹ At the time, despite having a strong history of women’s political and civic involvement, Utah had fallen to the bottom of national rankings in terms of women’s political participation.² In 2019 and 2021, UWLP released updates of this report, which showed some improvement in voter participation rates for both the United States (US) and for Utah women. Since 2016, the level of political participation among women in Utah and the US has grown, and civic engagement—a critical …

Lindenwood Hosts Missouri Girls State And Boys State Of Missouri, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

American Plastics, Llc. V. Home Depot Product Authority, Llc, Order On Plaintiff American Plastics, Llc's Motion To Compel Discovery, Kelly L. Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

2025 Legislative Update, J. David Aiken

Cornhusker Economics

The 2025 Nebraska state Unicameral dealt with major state budget challenges but also managed to enact four bills affecting Nebraska agriculture and holding three other bills over for possible action in the 2026 legislative session. Enacted legislation dealt with a ban on laboratory-grown meat, the merger of state natural resource and environmental agencies, amending the 2024 paid sick leave initiative, and establishing a School Financing Review Commission. Agricultural-related bills carried over to the 2026 legislative session include modifying cattle feedlot brand inspection fees, inheritance tax reductions, and modifying the 2022 minimum wage initiative.

How Negative Accounting News Events, Voluntary Esg Assurance, And Assurance Provider Influence Consumer Purchasing Intentions, Clark Hampton, Macy Knutson, Adi Masli, Chad Stefaniak

Accountancy: Faculty Scholarship

Consumers are increasingly conscientious of societal and environmental impacts of their purchases, prompting companies to make environmental, social, and governance (ESG) claims and engage in voluntary ESG assurance. However, prior literature lacks insight into whether consumers consider negative accounting news events (e.g., error/irregularity restatements) and their effects on purchasing intentions. Using real world consumers of sustainable goods, we investigate how varying levels of negative accounting news events (i.e., error or irregularity restatements), the presence of ESG product-quality assurance (e.g., cage free egg certification), and the type of assurance provider (e.g., an accounting firm that also audits the financial statements, an …

The Wise Leader, Jill R. Risner

University Faculty Publications and Creative Works

No abstract provided.

The Craft Of Tally: Tracing Marketability And Economic Sustainability Of Crafts, Mariam Mabrouk

Theses and Dissertations

This thesis explores the marketability and economic sustainability of the Tally craft in Gezeirit

Shandaweel, Sohag, Egypt, with a focus on how the craft navigates the tension between cultural

preservation and economic adaptation. Tally, a traditional form of embroidery, has deep cultural

roots in Egypt but faces significant challenges due to global market dynamics, shifting consumer

preferences, and systemic institutional neglect. Through an ethnographic case study, this research

investigates how artisans, institutions, and market forces interact to shape the craft's future. The

study examines the role of cultural perceptions, innovation, and institutional support in fostering

or hindering Tally's economic viability. …

Generative Artificial Intelligence In Hospitality And Tourism Marketing: Exploring Perceptions, Risks, And Benefits From A Managerial Standpoint, Faizan Ali, Usman Khan, Kashif Ali Khan

ICHRIE Research Reports

The rapid adoption of Generative Artificial Intelligence (GAI) is transforming hospitality and tourism marketing, offering both opportunities and challenges for industry professionals. This study explores the integration of GAI in the U.S. hospitality sector, focusing on its ethical, operational, and strategic implications. A mixed-methods approach was used, combining qualitative insights from 20 industry professionals with quantitative data from 163 participants. The findings reveal a dual perspective: while GAI enhances personalization, customer engagement, and operational efficiency, concerns remain regarding data privacy, customer trust, and ethical considerations. Despite these challenges, the high level of familiarity with GAI among participants suggests its growing …

Ai Avatars In Hospitality Employee Training: Transforming Learning Through Innovation, Eulanda A. Sanders, Nikol K. Lopez Llantuy, Li Jiang

ICHRIE Research Reports

The hospitality industry faces challenges in delivering consistent, engaging, and scalable training. Traditional training often fails to address cost, efficiency, and learner engagement. Organizations are turning to technologies like artificial intelligence (AI) to enhance employee development, including AI-driven avatars. Drawing on recent literature in microlearning, avatar-mediated education, and technological adoption models, this study examines the potential of AI avatars to personalize instruction, enhance accessibility, reduce costs, and enhance learning outcomes. Content analysis of fifteen YouTube videos reveals ten themes associated with the use of AI avatars in real-world hospitality settings. The report includes implementation guidelines for integrating AI avatars into …

2025-06-17 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from June 17, 2025.

Book Review: Magic In The Air: The Myth, The Mystery, And The Soul Of The Slam Dunk, Andrew C. Sellers

Global Sport Business Journal

Book review of Mike Sielski's (2025) Magic in the Air: The Myth, the Mystery, and the Soul of the Slam Dunk.