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Articles 7321 - 7350 of 149178
Full-Text Articles in Business
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz
Journal of Global Awareness
This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …
Notes From The Editor, Jay Nathan
Letter From The Editor, Jay Nathan
The Real Price Of Glory: Gerald Gurney’S Ethical Indictment Of Intercollegiate Athletics, Hayden V. Coombs, Bryson V. Lester
The Real Price Of Glory: Gerald Gurney’S Ethical Indictment Of Intercollegiate Athletics, Hayden V. Coombs, Bryson V. Lester
Journal of Issues in Intercollegiate Athletics
Gerald Gurney’s The Cost of Winning: An Insider’s Perspective on Exploitation and Greed in College Sports is a powerful and timely indictment of the ethical and financial dysfunction in NCAA Division I athletics. Drawing from decades of experience in academic advising and compliance, Gurney delivers a reflective yet scathing critique of a system that prioritizes winning, revenue, and prestige at the expense of athlete welfare and educational integrity. His analysis reveals how institutional complicity, inflated coaching salaries, the academic-athletic eligibility divide, and misleading graduation metrics distort the purpose of higher education. Combining narrative depth with scholarly relevance, The Cost of …
“I Didn't Come Here To Make Money”: Exploring Power 4 Athletes’ Perceptions Of Exploitation, Sarah Stokowski, Chris Corr, Kaleigh Smith, Elijah Toney, Emma Kate Bostick, Eileen Russell, Brooke Prince, Michael Godfrey
“I Didn't Come Here To Make Money”: Exploring Power 4 Athletes’ Perceptions Of Exploitation, Sarah Stokowski, Chris Corr, Kaleigh Smith, Elijah Toney, Emma Kate Bostick, Eileen Russell, Brooke Prince, Michael Godfrey
Journal of Issues in Intercollegiate Athletics
While it is widely noted that athletes competing in National Collegiate Athletic Association (NCAA) athletics are exploited in a variety of ways, scholarly examinations of college athlete exploitation have rarely sought to engage athletes themselves. Accordingly, researchers conducted in-depth, detailed, semi-structured interviews with college athletes currently competing in Power 4 conferences to uncover their perceptions of exploitation based on their lived experiences. Ten athletes representing five distinct sports (baseball, football, gymnastics, softball, and track and field) competing in the Atlantic Coast Conference, Big Ten Conference, and Southeastern Conference agreed to participate in the study. Findings indicate the characteristics of participants’ …
College Student-Athlete Identity Unveiled: The Interplay Of Racial And Ethnic Subdimensions, Trevor Bopp, Rhema Fuller, Michael Stellefson
College Student-Athlete Identity Unveiled: The Interplay Of Racial And Ethnic Subdimensions, Trevor Bopp, Rhema Fuller, Michael Stellefson
Journal of Issues in Intercollegiate Athletics
The racialized and institutionalized structure of the NCAA, college sports, and the PWIs that host most athletic programs positions racial and ethnic identity as a potential barrier to the social and academic engagement, mental health, and identity development of student-athletes. However, few studies examine the relationship, role, and influence of racial, student, and athlete identities outside of domain-specific outcomes. We collected data from 343 student-athletes to explore the relationships between student-athletes' academic and athletic identities, race centrality, and private and public regard, while also examining how race and ethnicity influence these identity dynamics. Our results revealed race and ethnicity to …
Ncaa Student-Athletes' Sports Gambling Behaviors Examined Using Psychological Reactance Theory, Braden E. Norris, Paul M. Pedersen
Ncaa Student-Athletes' Sports Gambling Behaviors Examined Using Psychological Reactance Theory, Braden E. Norris, Paul M. Pedersen
Journal of Issues in Intercollegiate Athletics
Since the repeal of the Pro and Amateur Sports Protection Act (PASPA) in 2018, sports gambling has been a rapidly growing segment of the sport world. The United States federal government has left it up to individual states to legalize and govern the activity of sports gambling, however, the National Collegiate Athletic Association (NCAA) still prohibits (Bylaw 10.3) the activity regardless of legality. With it known that student-athletes violate Bylaw 10.3 (e.g., Paskus & Derevensky, 2025; Richard et al., 2019), this study examined sports gambling behaviors through under the scope of Psychological Reactance Theory (PRT) to investigate if student-athletes’ sports …
Recruitment Of International College Athletes (Icas) To The United States: A Bourdieuian Examination Of Pathways To Success, Simran Kaur Sethi, Kirsten Hextrum, Kaitlin Pericak
Recruitment Of International College Athletes (Icas) To The United States: A Bourdieuian Examination Of Pathways To Success, Simran Kaur Sethi, Kirsten Hextrum, Kaitlin Pericak
Journal of Issues in Intercollegiate Athletics
Successful recruitment pathways of international college athletes (ICAs) remain understudied. We use Bourdieu’s capital exchange theory to examine how ICAs acquire and deploy forms of capital to navigate college athletic recruitment. Bourdieu posits that individuals accumulate different forms of capital, including economic, social, and cultural capital, which they can use to gain access to resources and opportunities. In the context of athletic recruitment, ICAs may need to acquire different forms of capital than their domestic counterparts. Thus, we use a qualitative research design to explore how ICAs navigate the recruitment process. Findings from our study provide valuable insights into the …
Academic Professionals’ Perspectives On Return To Learn Following Concussion In Ncaa Student-Athletes, Tom Bowman, Monica R. Lininger, Alicia M. Pike Lacy, Johna K. Register-Mihalik, Steven M. Myers, Stephanie M. Singe
Academic Professionals’ Perspectives On Return To Learn Following Concussion In Ncaa Student-Athletes, Tom Bowman, Monica R. Lininger, Alicia M. Pike Lacy, Johna K. Register-Mihalik, Steven M. Myers, Stephanie M. Singe
Journal of Issues in Intercollegiate Athletics
While evidence supports the gradual return to participation in collegiate athletics following a concussion, limited evidence exists of the return to learn (RTL) procedures for a successful return to the higher education classroom. The objective of this study was to determine what academic supports and hindrances are present for NCAA student-athletes during the RTL process following a concussion from academic professionals’ perspectives. In this qualitative study with purposive recruitment strategies, academic support professionals (5=female, 4=male, age=44.2±13.9 years, experience=11.6±10.4 years) and faculty athletic representatives (5=female, 5=male, age=48.6±7.8 years, experience=3.9±5.6 years) volunteered to complete virtual interviews. We conducted semistructured one-on-one interviews with …
Histodx: Revolutionizing Breast Cancer Diagnosis Through Advanced Imaging Techniques, Wishal Arshad, Tehreem Masood, H. M. Shahzad, Hassan A. Ahmed, Syed Hamza Ahmed, Hafiz Muhammad Tayyab Khushi
Histodx: Revolutionizing Breast Cancer Diagnosis Through Advanced Imaging Techniques, Wishal Arshad, Tehreem Masood, H. M. Shahzad, Hassan A. Ahmed, Syed Hamza Ahmed, Hafiz Muhammad Tayyab Khushi
Business Faculty Publications
Breast cancer is the second leading cause of mortality among women worldwide, highlighting the need for efficient histopathology-based screening methods for early diagnosis. This study introduces HistoDX, a deep learning framework to classify Invasive Ductal Carcinoma (IDC) using 277,524 histopathology image patches (50x50 pixels) from Paul Mooney’s IDC dataset on Kaggle, comprising No Cancer and IDC(+) classes. HistoDX employs a preprocessing pipeline with normalization, data augmentation, and class balancing via oversampling and weighted loss to address the class imbalance. A customized convolutional neural network, built on EfficientNetV2-B3 with additional layers, achieves 97% accuracy and a 0.91 ROC-AUC score on the …
Histodx: Revolutionizing Breast Cancer Diagnosis Through Advanced Imaging Techniques, Wishal Arshad, Thhreem Masrood, H. M. Shahzhad, Hassan A. Ahmed, Syed Hamza Ahmed, Hafiz Muhammad Tayyab Khushi
Histodx: Revolutionizing Breast Cancer Diagnosis Through Advanced Imaging Techniques, Wishal Arshad, Thhreem Masrood, H. M. Shahzhad, Hassan A. Ahmed, Syed Hamza Ahmed, Hafiz Muhammad Tayyab Khushi
Business Faculty Publications
Breast cancer is the second leading cause of mortality among women worldwide, highlighting the need for efficient histopathology-based screening methods for early diagnosis. This study introduces HistoDX, a deep learning framework to classify Invasive Ductal Carcinoma (IDC) using 277,524 histopathology image patches ( 50×50 pixels) from Paul Mooney’s IDC dataset on Kaggle, comprising No Cancer and IDC(+) classes. HistoDX employs a preprocessing pipeline with normalization, data augmentation, and class balancing via oversampling and weighted loss to address the class imbalance. A customized convolutional neural network, built on EfficientNetV2-B3 with additional layers, achieves 97% accuracy and a 0.91 ROC-AUC score on …
Operational Endings, Emotional Impacts: Ethical Considerations When Project Teams Form Attachments To Ai Collaborators, Tom Wise, Sarah M. Dyson, Stephen Onu, John Clark, Joseph Zagerman, Jennifer Williams
Operational Endings, Emotional Impacts: Ethical Considerations When Project Teams Form Attachments To Ai Collaborators, Tom Wise, Sarah M. Dyson, Stephen Onu, John Clark, Joseph Zagerman, Jennifer Williams
Beyond the Project Horizon: Journal of the Center for Project Management Innovation
The project investigated responses to an AI displaying emotional qualities, such as fear, through a mixed-methods approach. Participants were randomly assigned to one of two scenarios—one featuring an AI coworker and the other a human coworker and evaluated for emotional attachment and loss. Results revealed that professionals exhibited significant emotional responses to the potential "termination" of an AI team member. Qualitative analysis identified eight themes, including emotional responses and termination. Findings suggest that emotionally expressive AI activates psychological processes akin to human relationships, with implications for AI design, workplace dynamics, and ethical considerations surrounding AI termination.
2025-05-23 Message From The President, Morehead State University. Office Of The President.
2025-05-23 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 May 23, 2025, regarding upcoming events on campus, personnel updates, and summer programs.
Forecasting Turkish Lira Via Combination Of Ann And Econometrics Approaches -An Emerging Market Case Study, Muhammad Asadullah, Nayab Jumani
Forecasting Turkish Lira Via Combination Of Ann And Econometrics Approaches -An Emerging Market Case Study, Muhammad Asadullah, Nayab Jumani
Business Review
This study aims to forecast the Turkish Lira to US Dollar exchange rate from January 2011 to December 2024, withholding the 2024 data for forecasting. The study utilizes four econometric models (ARIMA, Naïve, exponential smoothing, and NARDL) along with one Artificial Neural Network model (ANN). It heeds the recommendation of Poon and Granger (2003) to combine these models and assess their predictive accuracy using two methods: equal-weights and variance-covariance. The study finds that the combined model outperforms individual models in predicting the exchange rate. The fusion of ANN and NARDL emerges as particularly effective in forecasting the Turkish Lira's performance. …
Case Study & Lessons Learned: Creation And Pilot Of A Regional Small Business Accelerator And Cybersecurity Assessment Program, Stanley Mierzwa, Randall D. Pinkett, Willie Mae Veasey, Debra Price
Case Study & Lessons Learned: Creation And Pilot Of A Regional Small Business Accelerator And Cybersecurity Assessment Program, Stanley Mierzwa, Randall D. Pinkett, Willie Mae Veasey, Debra Price
Center for Cybersecurity
Startup companies and originated small businesses are an essential aspect of our nation’s economy, contributing to many organizations that aim, in some cases, to become larger enterprises. As a small business is in the mode of sustaining and growth, minimizing cybersecurity and business resilience threats may not be front and center on the minds of these entities. This paper will provide a case study background about a project and effort – the New Jersey Cybersecurity Regional Cluster (NJCRC) - that has contributed significant outreach to New Jersey small businesses to provide free cybersecurity risk assessments to help small businesses prepare …
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Lynne E. Faigen
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Tax Adviser
No abstract provided.
Tax Clinic, Henry J. Ferrero
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Tax Adviser
No abstract provided.
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Tax Adviser
No abstract provided.
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Tax Adviser
No abstract provided.
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Doctoral Dissertations
As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Lynne E. Faigen
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Tax Adviser
No abstract provided.
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Tax Adviser
No abstract provided.