Business Commons^™

Analyzing Stability Of Estimates At Completion For Long Duration Development Efforts, Bradley Vuu, Jonathan D. Ritschel, Brandon M. Lucas, Edward D. White

Faculty Publications

Defense program managers utilize Earned Value Management (EVM) methodologies to measure, report, and predict the cost and schedule performance of their programs. Previous research conducted by Christensen (1996) and Kim et al. (2019) has shown varied results in the stability of EVM Estimates at Completion (EACs). Stability is defined as a 10% or less deviation from the final EAC at a specified percent completion point of the program. The Christensen (1996) and Kim et al. (2019) studies also noted that program-specific factors, such as phase, can impact the accuracy of EVM metrics. This study builds upon those works by assessing …

Distribution Comparisons Of Eac Cost Growth For Aircraft Work Breakdown Structure Elements, Kyle P. Marquis, Edward D. White, Brandon M. Lucas, Robert D. Fass, Jonathan D. Ritschel, Shawn M. Valentine

Faculty Publications

This article analyzes and investigates the distribution of cost growth of the Estimate at Completion (EAC) for the Work Breakdown Structure (WBS) elements of approximately 60 historical United States Acquisition Category I Research, Development, Test and Evaluation aircraft programs. Using the method of maximum likelihood in conjunction with the Akaike Information Criterion, the authors suggest that both the lognormal and Weibull distributions provide relatively good fit to EAC cost growth, with the lognormal slightly edging out the Weibull. As a summarized finding, the authors present their empirical results for the mean, coefficient of variation (CV), the 15th and 85th percentiles …

Capital Formation, The Sec, And Accredited Investors, Neal F. Newman, Lawrence J. Trautman, Brian Elzweig

Faculty Scholarship

Protecting the investing public, while simultaneously facilitating the efficient flow of capital needed by all new and growing businesses continues as a primary responsibility of the U.S. Securities and Exchange Commission (SEC). Enhancing the capital formation process is a necessary step in the creation of jobs and growth of any economy. Central to the SEC’s regulatory schematic is the proposition that some particularly sophisticated and wealthy investors require less protection than those with less knowledge, experience, and resources. During December 2023, for just the third time, the SEC staff issued a report examining the status of the natural person accredited …

Intellectual Capital Strategies And Their Impact On Achieving Organizational Performance Excellence At The Jordanian Income And Sales Tax Department, Amani Al-Shahin, Ali Adaileh

Jordan Journal of Applied Science-Humanities Series

This study aimed to examine the impact of intellectual capital strategies on achieving organizational performance excellence at the Jordanian Income and Sales Tax Department. The study adopted a quantitative analytical survey method. The study population consisted of employees in leadership and supervisory positions, totaling 333 individuals. A questionnaire was distributed using a stratified random sampling method. A total of 195 questionnaires were returned, representing a response rate of 58%, with 180 valid questionnaires available for statistical analysis. The results indicated a moderate practice of intellectual capital strategies and a moderate level of organizational performance excellence within the department. The analysis …

The Impact Of User-Generated Content And Online Reaction Videos On The Marketing Of Video Games, Diane R. Edmondson, Randy Clark, Trevor Golter

Atlantic Marketing Journal

Modern developments in social media, video streaming platforms, and user-generated online content from influencers have led to a growth in video game marketing. One of the prominent genres of user-generated content on video platforms is the reaction video. These videos are relied upon for spreading information and marketing in the video game industry. Providing a better understanding of the impact of this video game promotional outlet is beneficial for marketers, social media influencers, and businesses in this industry. We collected data from 623 Southeastern University undergraduate students to address this topic using a Qualtrics survey. The survey consisted of two …

Antecedents And Outcomes Of Servant Leadership: Implications For The Salesforce, James Deconinck, Drew Carnes, Julie Johnson-Busbin

Atlantic Marketing Journal

The uniqueness of a salesperson’s job makes leadership especially important in professional selling. This study examined antecedents and outcomes of servant leadership. A model analyzing the relationship among moral identity, servant leadership, organizational justice, turnover intentions, and turnover was tested with a sample of 233 business-to-business salespeople and 76 sales managers via a multilevel structural equation model using MPLUS software. Moral identity was a direct antecedent of servant leadership. Servant leadership was both an indirect predictor of turnover through organizational justice and a direct predictor of turnover. Two direct hypotheses were not supported. Both interpersonal justice and procedural justice were …

Reconceptualizing Career Plateauing: An Intrapersonal Network Identity Approach, Brian R. Kinard, Subhra Chakrabarty

Atlantic Marketing Journal

This study examined the role of contextual performance in minimizing the negative outcomes of career plateauing. Based on the intrapersonal identity network theory (Ramarajan, 2014), career plateauing was conceptualized as an identity threat. A random sample of employees was surveyed to measure their perception of career plateauing and contextual performance. The results indicated that contextual performance was negatively related to career plateauing. Consequently, employees dealt with the identity threat by working on building a positive identity (contextual performance). It was also found that age was positively related to career plateauing. Thus, in personnel evaluations, contextual performance should be equally weighted …

Unveiling Risk Strategies In The Online Food Delivery Platforms: Evidence From Risk Disclosures And Reprisk Index, Maryam Mahdikhani, Jiyoon An, Arim Park

Atlantic Marketing Journal

Online Food Delivery Platforms (OFDPs) have faced unique challenges related to uncertainty and global risk in recent decades. To address these risks, this study utilized machine learning (ML) techniques, including Latent Dirichlet Allocation (LDA) and Word2Vec, to extract and cluster OFDP-related risk factors. The analysis was conducted using unstructured text data from the annual reports of two prominent OFDP companies—Delivery Hero (DH) and Grubhub (GH)—from 2017 to 2020. We also examined the multidimensional RepRisk Index (RRI) for these companies and developed a two-dimensional matrix to evaluate preparedness and responsiveness across various risk categories in the OFDP sector. The results indicate …

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Stride And Succeed: A Pilot Study For Walking Meetings In The College Classroom, Derek Mesa, Jessica Phelan, Rachel Dolechek

SACAD: Scholarly Activities

This pilot study explores the feasibility and enjoyment of incorporating walking meetings into college classrooms to reduce sedentary behavior and enhance learning. College students often experience prolonged periods of inactivity during lectures, which can hinder alertness and concentration. Walking has been linked to improved mental health, creativity, concentration, memory, and executive function. The study involved 31 students from Business Communication and Health and Human Performance courses, who participated in walking meetings facilitated by their instructors. Data were collected via a survey, which included demographic questions, enjoyment ratings, and feasibility assessments. Results indicated high levels of enjoyment and productivity during walking …

In Re Corpay, Inc. Shareholder Derivative Litigation, Order On Motions To Dismiss, John J. Goger

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

No abstract provided.

Do The Effects Of Ethnocentrism And Cosmopolitanism Depend On Countries-Of-Origins? An Empirical Study Of U.S. Consumers, Thomas Tanner, Jung Kim, Ronda Mariani

Atlantic Marketing Journal

Consumer ethnocentrism and cosmopolitanism have been shown to be instrumental factors for the evaluation and purchase of foreign products. Many prior studies have provided evidence that ethnocentric consumers have lower willingness to buy for products that originated from foreign countries, while cosmopolitan consumers have higher willingness to buy. However, prior research has been conducted in the research setting where only one foreign country is pit against home country. Therefore, it is not clear whether their direct impacts on animosity, product judgement, and willingness to buy will be homogeneous, regardless of countries-of-origin. In other words, do consumers hold the same degree …

Accepting Invasive Privacy Policies In Downloading Tiktok, Stephen Baglione, Louis A. Tucci

Atlantic Marketing Journal

Privacy is important but often neglected by app users. Our results show that the respondents are highly involved in online privacy and privacy for their data on social media. When asked anonymously, around five-fifths of respondents would not accept specific TikTok privacy statements. This did change for those with a TikTok account and those who were heavy app users. These results held for place of residence and gender. This confirms the privacy paradox. What was surprising is that 17 percent of respondents are willing to accept invasive privacy actions to use TikTok.

Community Engagement For The Children's Theatre, Lindsey R. Guilford

Undergraduate Theses

Community Engagement for the Children’s Theatre examines how children’s theatres across the United States build and sustain mutually beneficial relationships with their surrounding communities. In a field where community support is essential, but resources are often limited, long-term success depends on meaningful, reciprocal engagement. This research draws on surveys and interviews with theatre professionals to investigate strategies used by organizations of varying sizes to connect with local audiences, educators, and families. Findings highlight key practices such as sharing resources, aligning programming with community needs, valuing both internal and external stakeholders, and maintaining transparent, ongoing communication. By consolidating these insights, the …

The Urgency Of Instituting Systemic Cybersecurity Curriculum Within Stem At Secondary Educational Levels In Preparation For Postsecondary Institutions., Robert Spencer

Journal of Cybersecurity Education, Research and Practice

Over the last 20 years, many secondary institutions have made advances developing curriculum defined as “STEM (Science, Engineering and Mathematics)” in order to ensure secondary students are eligible to apply as well excel in technology degree programs at the college and university levels. Although various initiatives exist, there are studies however, which allude to a great possibility that there will be a lack of cybersecurity professionals filling present day and anticipated future positions. Despite a large number of federal and educational enhancements there is need for additional research regarding instituting overall systemic processes and curriculum which supports secondary student transition …

Calderbank Offer Sebagai Instrumen Untuk Meningkatkan Efisiensi Di Bani Arbitration Center, Lalu Adhim, Sinta Dewi, Mursal Maulana

Jurnal Hukum & Pembangunan

This article explores the shifting landscape of international arbitration, traditionally valued for its efficiency. Today, increased costs and prolonged dispute resolution processes change this perception. The article introduces the Calderbank offer, a strategic instrument from common law that promotes early settlement. By integrating civil law’s adversarial approach and practice to settle with settlement offer in common law, this concept aligns with peace theory and could enhance efficiency in BANI Arbitration Center. This instrument allows arbitral tribunals to impose cost penalties on parties who reject settlement offers and subsequently fail to achieve a more favorable award. In this research, the authors …

Latest Research (Academic Summaries): Partnerships And Collaboration, Erica Bassett, Lakell Archer, Sumaya Ali, Emma Indart

Journal of Nonprofit Innovation

This section focuses on summarizing the latest research in partnerships and collaboration in the nonprofit sector. This section can be considered a literature review of the latest studies.

Full Issue: Joni March 2025, Partnerships And Collaboration, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Leading Nonprofit Success Through Collaboration And Partnerships, Lakell Archer, Erica Bassett

Journal of Nonprofit Innovation

Abstract

Nonprofit organizations play a crucial role in addressing societal challenges, yet they often operate in a competitive environment with limited resources. To maximize impact and long-term sustainability, strategic partnerships and cross-sector collaborations have emerged as essential approaches. This paper explores the benefits of nonprofit collaboration, emphasizing its role in creating strategic advantages, improving service delivery, fostering innovation, and ensuring long-term resilience. The discussion highlights how collaborative leadership is key to overcoming barriers such as competition for funding, misaligned objectives, and trust deficits among partners. By examining real-world examples, the paper illustrates how effective partnerships enhance resource sharing, streamline operations, …

Enhancing Accountability And Transparency In Nonprofit Organizations: Examining The Impact Of Limited Regulatory Oversight In Africa Sub-Saharan Africa, Barnabas Iwia Suva

Journal of Nonprofit Innovation

Nonprofit organizations continue to positively impact society by playing a vital role in addressing social, economic, and humanitarian challenges worldwide. Governments in sub-Saharan Africa attract nonprofits by having less strict regulatory requirements. One of the unintended outcomes of operating in a less stringent regulatory framework is that transparency and accountability standards may be compromised. Inadvertently, having less stringent regulatory requirements may create governance gaps, information asymmetry, mission drift, donor mistrust, and sustainability challenges. Accountability and transparency are essential for fostering trust, continuous improvement, measuring impact, gaining stakeholder confidence, and achieving sustainable impact even with the scarcity of resources. Transparency can …

Poor Cancer Prevention And Detection In Zimbabwe, Kenyon C. Chipman

Journal of Nonprofit Innovation

Abstract

In the aftermath of the HIV/AIDS epidemic, Sub-Saharan Africa, particularly Zimbabwe, has witnessed a surge in noncommunicable diseases such as cancer. Despite the decline in HIV/AIDS and other cancer-associated illnesses like HPV, these diseases have set the stage for a growing cancer epidemic. Key contributing factors to this rise include a lack of knowledge about cancer among both patients and health professionals, the prevalence of cancer-associated communicable diseases, and limited accessibility to early detection and prevention services and resources. These factors have led to late diagnoses, increased burden on the healthcare system, and adverse effects on individuals and families. …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Child Malnutrition In Argentina: An Examination Of It Root Causes, Effects, And Innovations To Intervene, Brooklyn Richins

Journal of Nonprofit Innovation

Abstract:

Child malnutrition rates in Argentina have been on the rise, driven by factors such as income inequality, harsh climatic conditions, and geographic isolation, leading to an increased reliance on highly processed, nutrient-poor foods. This escalating issue has wide-ranging health and educational implications, including poor neurocognitive development, higher rates of hypertension, and greater risks of obesity and diabetes. Particularly in impoverished regions, like Jujuy, malnutrition exacerbates disparities in child health outcomes and educational achievement. Though international organizations like UNICEF and Bountiful Children’s Foundation are working to address malnutrition through supplements, education, and screenings, gaps in program implementation persist, especially in …

Applying Moral Foundations Theory To Examine Consumer Vulnerability: Evidence From Cash App, Atanas Nixon, Jiyoon An

AMTP Proceedings 2025

This study investigates how consumers' moral emotions can improve our understanding of their vulnerability in financial services from the perspective of Transformative Service Research (TSR). The study uses the U.S. Consumer Financial Protection Bureau's archive of consumer complaints about Cash App, a peer-to-peer payment platform, as the empirical context. The Moral Foundation Theory, which includes five dimensions of moral concerns (care/harm, fairness/cheating, loyalty/betrayal, authority/subversion, and purity/degradation), was applied to assess consumer vulnerability. Two analyses were conducted: spatial and discourse analyses. Whereas spatial analysis was used to examine aggregated levels of moral emotions across different states, discourse analysis was conducted on …

Becoming A Network Of Networks: G20 Interfaith Forum, Marianna Richardson

Journal of Nonprofit Innovation

No abstract provided.

Christian Ethics And Business Leadership, Jon Armajani

The Journal of Social Encounters

This essay discusses the ethical principles of listening, community, stewardship, and interreligious and intercultural understanding with respect to business leadership. It opens by discussing definitions of ethics and their relevance to businesses and business leaders. It continues by providing a description of the consulting company Accenture’s ethical principles and practices, as positive examples. The essay provides Arthur Andersen and its work with Enron and WorldCom, both of which went bankrupt in the early 2000s, as examples of the failures that occur when ethical principles are not practiced. Then, the essay states that Christianity and the Benedictine tradition constitute a basis …

Social Solidarity & Philanthropy In African Contexts, Dennis Kilama, Patricia Snell Herzog, David P. King

The Journal of Social Encounters

Within Western contexts, philanthropy has been conceptualized as formal and organizational, with less emphasis on its informal contours. This paper identifies social solidarity as crucial to understanding philanthropy in African contexts. The first section explores concepts of philanthropy, such as reciprocity and cooperation. Second, recognizing solidarity as a key aspect of philanthropy, we review how social solidarity has been theorized and studied. Third, we illustrate how philanthropy in Kenya and Uganda is embedded within specific contexts. Philanthropy can be found in horizontal (formal), vertical (informal), and hybrid forms. Alongside formal philanthropy, efforts to benefit others in Africa often emerge informally …

Behavioral Changes Of Tourists Caused By The Covid-19 And Management Response :During The Goto Travel Campaign In 2020, Yoshiki Murase

Japanese Society and Culture

This research set out to clarify how consumers perceive and change their tourism consumption as the government works on demand-stimulating measures such as the GoTo Travel campaign set up as a response to the worldwide spread of the COVID-19. The main purpose of this study is to give some suggestions about how the tourism industry can operate in such difficult circumstances and consider the implications for its management. Firstly, we referred to previous research and the latest data concerning travel agencies, the airline industry, and the accommodation and restaurant industry. These are the cornerstones of the tourism industry, and they …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Essays On Policy Initiatives For Equitable And Fair Distribution Of Benefits Of Information Technology, Roohid Ahmed Syed

USF Tampa Graduate Theses and Dissertations

The impact of Information technology on human lives is beyond measure. Information technology has become so integral to our human lives that we can no longer undermine its societal impact. While there is ample evidence for the societal gains from digital technologies, there is evidence for the inequitable distribution of such gains across society. For example, accelerated digitization of economy has left the digital haven-nots with limited access to education, health care and employment opportunities further deepening the already existing social inequities. Furthermore, increasing implementation of algorithms has created the problem of algorithmic bias across multiple domains including hiring. Though …