Business Commons^™

The Effect Of Company Size And Inventory Intensity On Tax Aggressiveness With Political Connections As A Moderating Variable In Agricultural Sector Companies Listed On The Bei For The Period 2019-2023, Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani

Journal of Accounting Auditing and Business

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend …

Structured Activities To Introduce Management Research To Undergraduate Business Students, Amanda S. Hinojosa

International Journal for Business Education

Following the frameworks for research and inquiry-based learning, this paper describes a series of activities which can be used in undergraduate management classrooms to expose students to management research. The focus of these activities on finding reputable article summaries allows instructors to introduce management research, explain how to evaluate it, and discuss the key implications of research without overwhelming students with the prose and technicalities presented in full research articles. The activities presented in this paper are intended to help students become informed seekers and consumers of research about organizational behavior and human resource management topics. Through bounded exploration in …

2025-01-08 Convocation Speech, Morehead State University. Office Of The Provost.

Staff Congress Records

Remarks given by Raj Parikh, Provost of Morehead State University, during the Spring Convocation to the campus community on January 8, 2025.

We Need Deep Theories Of Virtues: Four Principles For Advancing Research On Virtues In Positive Social Science, David S. Bright, Jason M. Stansbury, Bradley A. Winn

Marketing and Strategy Faculty Publications

This article aims to help Positive Social Science (PSS) researchers develop theories of virtues, whether of single, discrete virtues, or several virtues considered together. We argue that a weak virtue theory assumes a virtue consists of single constructs, whereas a deep virtue theory assumes a virtue is an integrated system of constructs. We briefly review indicators of weak theory in the PSS literature: definitional divergence, valence confusion, and conceptual incommensurability. Drawing from the field of Virtue Ethics, we suggest four essential attributes of a virtue that should guide the development of deep virtue theory. Any virtue is (1) holistic, in …

Ijrtp Volume 12(Iii) Editorial / Introduction, Dr. Taruna

International Journal of Religious Tourism and Pilgrimage

Editorial / Introduction to Special Issue derived from Papers Presented at International Conference on Religious Tourism (ICRT-2023), held at the Department of Management Studies, Babasaheb Bhimrao Ambedkar University Lucknow, (U.P), India, 27-28 March 2023

We Need Deep Theories Of Virtues: Four Principles For Advancing Research On Virtues In Positive Social Science, David S. Bright, Jason M. Stansbury, Bradley A. Winn

University Faculty Publications and Creative Works

This article aims to help Positive Social Science (PSS) researchers develop theories of virtues, whether of single, discrete virtues, or several virtues considered together. We argue that a weak virtue theory assumes a virtue consists of single constructs, whereas a deep virtue theory assumes a virtue is an integrated system of constructs. We briefly review indicators of weak theory in the PSS literature: definitional divergence, valence confusion, and conceptual incommensurability. Drawing from the field of Virtue Ethics, we suggest four essential attributes of a virtue that should guide the development of deep virtue theory. Any virtue is (1) holistic, in …

Midwest Entrepreneurship Case Competition Page In The Pitch Platform, Zoeanna A. Mayhook, Annette H. Bochenek, O'Neill Terence, Ilana Stonebraker

Libraries Faculty and Staff Supplemental Materials

This is an archived version of the competition page for the 2024 Midwest Entrepreneurship Case Competition, a regional, library-led business case competition held from February 10–24, 2024. The page was hosted on Purdue University’s Pitch Platform, an in-house system for managing case competitions. This page was captured on January 7, 2025.

Women In The Workplace: Part 1: Utahns’ Awareness, Understanding, And Attitudes, Susan R. Madsen, Kolene Anderson

Marketing and Strategy Faculty Publications

During the fall of 2023, Utah Women & Leadership Project (UWLP) researchers conducted a statewide study to establish a baseline for public perceptions related to the awareness, understanding, and attitudes about challenges that Utah women and girls face. In early 2024, we published 20 short research summaries¹ that shared the results of this comprehensive study. Then, in the fall of 2024, we administered this survey, with slight changes, around the state of Utah for the second time. This is the first of six white papers to share the results of the new data.

Overall, this comprehensive study was designed …

Moving From ‘Managing Stakeholders’ To ‘Managing For Stakeholders’: The Imperative For Responsible Business, Meena Raghunathan, Kara Li Liu

Markets, Globalization & Development Review

Gone are the days when it was accepted that shareholders were the ones for whose benefit business was done, and that the purpose of business was to maximize returns to shareholders. Today, it is universally accepted that a business has to look beyond maximizing profits. It has to take into account the needs all stakeholders, including the environment.

Several frameworks and approaches have been advocated to achieve the objective of optimizing the value of the corporation from multiple angles, including Triple Bottom Line, Responsible Business, Sustainability, Corporate Social Responsibility, etc. At the heart of all these concepts is the issue …

Grieving & Swiping: Online Dating As Consumers' Post-Breakup Resolution, Zeynep Ozdamar Ertekin, Salih Kural, İrem Taştan

Markets, Globalization & Development Review

This study explores the underlying motivations of consumers’ usage of online dating applications after the breakup of romantic relationships. The experiences of young-adult consumers who went through post-breakup grief are investigated through in-depth interviews. Findings resulted in twelve categories of motivations that participating consumers had regarding their usage of dating apps, in relation to managing the grief after breakup. Motivations are grouped under the categories of coping, updating, and desiring. Moreover, findings also demonstrated diverging pathways in using dating apps for emotional resolution. The study contributes to our understanding of dating app usage by highlighting important insights from consumers who …

From Cypherpunks To Decentralized Finance: How Crypto-Anarchy Is Redefining Legal And Economic Systems, Alesia Zhuk

Markets, Globalization & Development Review

This article explores the evolution of crypto-anarchy, tracing its origins from the cypherpunk movement to the rise of decentralized finance (DeFi) and its transformative effects on legal and economic systems. Central to crypto-anarchy is the belief in individual empowerment through privacy, financial autonomy, and decentralization, which allows users to bypass traditional intermediaries like banks. While these technologies offer increased freedom and financial inclusion, they also introduce significant risks such as money laundering, tax evasion, and the facilitation of illegal activities, posing challenges to current regulatory frameworks. The article examines the socio-economic implications of decentralization, including both the democratization of finance …

From Socially Responsible Enterprises To Crypto-Anarchy: We Cover Quite A Range, Nikhilesh Dholakia, Deniz Atik, Delphine Godefroit-Winkel

Markets, Globalization & Development Review

No abstract provided.

Navigating The Academic Terrain: Examining The Challenges And Success Factors Of Student Veterans In Higher Education Institutions, Katherine Reyes, Corey Idleburg

Education Division Scholarship

This study investigates the academic experiences of student veterans, addressing specific challenges they face in higher education. Using Schlossberg’s adult transition theory, it explores the effects of invisible barriers, enrollment trends, and institutional factors on veteran student success, leveraging the VA’s GI Bill Comparison tool to examine public versus private school support. Findings underscore the need for targeted resources, faculty training, and institutional awareness to foster a supportive and inclusive environment that enhances veteran students' academic success and sense of belonging.

Ada News - 01/06/2025, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

The Laughing Buddha: The Education Of Compassionate Leaders Through Improvisational Play, Belinda Chiu

Journal of Contemplative and Holistic Education

With an urgency to build a generative future, educational systems do not have a choice but to pay attention to how and what we train our future leaders. Yet there is still a gap as leadership studies are often relegated as a “soft” skill, rather than integrated as technical knowledge critical to the holistic effectiveness of a tertiary education. As a result, there is often a disconnect between students immersed in the idealistic bubble of the academy and graduates navigating life outside. Inquiry- and reflective-based methods of contemplative practices may be critical for leaders to avoid short-term, short-sighted decisions that …

2025-01-03 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 January 3, 2025, regarding the potential of inclement weather in the upcoming days and possible closure of campus.

Pestle Analysis Of A Seaplane Transport Network In Greece, Dimitrios V. Siskos, Alexander Maravas, Jordan Karatzas

Publications

Seaplane operations connect remote areas, promote tourism, and provide unique transportation solutions. After many years of preparations, commercial seaplane operations on a network of 100 water airports and 200 waterways in Greece are about to commence. The network can serve the needs of 1.6 million permanent residents of the Greek islands, the inhabitants of the mainland, and over 35 million annual tourists. This paper aims to conduct a PESTLE (Political, Economic, Social, Technological, Legal, and Environmental) analysis to identify the factors that have delayed operations and those that will affect the success of future operations. As such, 26 factors are …

Brand Equity Applied To The Fmcg Industry Before And During The Covid-19 Pandemic: A Case Study Of Private Label Products In Ireland, Javier Casanoves-Boix, Ana Cruz-Garcia, Sonia García-Lafuente

Dept. of Marketing & International Business Publications

Introduction: This study aims to examine the significance of brand equity in private label products in Ireland, focusing on the period before and during the covid-19 pandemic.

Methodology: The sample consisted of 412 citizens of Cork (Ireland) who normally consume this kind of products. Five-point Likert scales were used to measure the main elements of brand equity, based on the previous studies found in the literature. IBM-SPSS29 was used as a working tool.

Results and discussion: The results show a positive relationship between perceptions of all variables related to brand equity both before and during covid-19, with …

Lessons In Low-Tech: A Handbook For Sustainable Education, Ceri Almrott, Loann Astorino, Sébastien Bette, Benoit Delinchant, Philippe Fortemps, Ulysse Girard, Paul Hendrick, Sacha Hodencq, Fabian Lecron, Julie Lhuissier, Kévin Loesle, Luis Miguel Lopez Santiago, Santiago Perez Rodriguez, Gauthier Renard, Tatiana Reyes, Virginie Vandenbulcke, John Walsh

Other resources

LT4SUSTAIN, an Erasmus+ funded transnational project, is at the forefront of responding to the increasing awareness of environmental and climate challenges. This awareness, particularly among youth, has led to a demand for social justice. With the coordinated work among six institutions, ranging from higher education institutions to private companies and associations, LT4SUSTAIN aims to raise awareness of Lowtech across society.

LT4SUSTAIN is pioneering a unique approach to technology design. By developing “hackathons” and other “hands-on” events, we are engaging students and industry in a way that improves inclusiveness. Our objective is to equip individuals with the skills to embark on …

The Cashew Nut Industry In Mongu District: Origins, Development, And Impact, 1972–2011, Namushi Situtu

Zambia Social Science Journal

This article explores the contribution of the cashew nut industry to the economic development of Mongu district. The industry was introduced in Mongu district after the Zambian government embarked on the creation of agricultural schemes to reduce the economic imbalance, inherited from the colonial government, between urban and rural areas. The new United National Independence Party government, which came to power in 1964, wanted to develop rural areas through an improved peasantry class. This led to the establishment of agricultural schemes in various rural parts of the country. Due to the sandy terrain of Mongu district, the cashew nut industry …

Internationalization And Its Challenges At U.S. Regional Comprehensive Universities: The Transformational Leadership Role Of Senior International Officers, Ibrahma F. Yaro, Aaron W. Hughey

Counseling & Student Affairs Faculty Publications

This interpretive phenomenological analysis investigated the role of transformational leadership and the challenges that senior international officers (SIOs) face in internationalizing regional comprehensive universities (RCUs) in the United States. Twelve in-depth interviews were conducted with SIOs from five regions: the West, Midwest, South, Southeast, and Northwest. The findings indicate that the transformational leadership approach is the primary leadership style utilized by senior international officers for the effective and successful internationalization of their institutions. The findings highlight a wide range of challenges that a senior international officer may encounter at a regional comprehensive university in the United States. The study outlines …

Leadership’S Impact On Employees’ Perception Of Their Safety Culture In A Public Transportation Organization, Paul Hadley

Dissertations

Purpose: This nonexperimental quantitative study aimed to examine the relationship between various leadership styles using the Multifactor Leadership Questionnaire (MLQ; Bass & Avolio, 1995) and employees’ perceptions of their organization’s safety culture based on a developed Safety Perception Questionnaire (SPQ) within the context of a public transportation agency. Methodology: This study used a quantitative approach to collect data from employees in a public transportation agency. Leadership characteristics were assessed using the MLQ, which is a self-report tool designed to measure three distinct leadership styles. The employees’ MLQ scores were correlated with their results on the SPQ, which evaluates perceptions of …

Personal Disruption In The Career Advancement Of Female Executives In Medical Education, Ifeoma Dawodu

Dissertations

Purpose: The purpose of this explanatory mixed methods study was to identify and describe the perceived impact of Johnson and Mohr’s (2013) five disruptive career skills on female medical education executives on their advancement to executive leadership positions.

Methodology: This study employed a sequential explanatory mixed methods approach to explore the career advancement strategies of female leaders in academic medicine. First, a quantitative survey using Likert scales assessed the use and impact of personal disruption strategies among female executives; next, semistructured interviews provided deeper insights into their experiences. The sample focused on senior female leaders in California medical schools who …

2025 Transfer & Adult Students Viewbook, Morehead State University. Office Of Communications & Marketing.

Communications and Marketing Publications Archive

The 2025 Morehead State University Transfer and Adult Students Viewbook.

2025 Welcome To Soar, Morehead State University. Office Of Communications & Marketing.

Communications and Marketing Publications Archive

The 2025 Morehead State University SOAR Guide Pack.

2025 Career Guide, Morehead State University. Office Of Communications & Marketing.

Communications and Marketing Publications Archive

The 2025 Morehead State University Career Guide.

2025 January News Report, Morehead State University. Office Of Communications & Marketing.

Communications and Marketing Publications Archive

The January 2025 Morehead State University News Report.

Two Decades Of Change: Evolving Costs Of Regulatory Compliance In The Produce Industry, Lynn Hamilton, Michael Mccullough

Agribusiness

Rising costs of regulation are an increasing concern for California growers. An initial study of regulatory costs in California agriculture was conducted in 2006, as means to compare California’s regulatory environment to other competing states. Industry groups in the Salinas Valley contacted Cal Poly to update the original study in 2018 as new state and federal laws imposed significantly higher regulatory burdens on growers, specifically with respect to food safety, water quality, labor wages, air quality and worker health and safety. This report updates the previous case study to reflect the 2024 regulatory environment for California growers, and provides a …

Ua19/16/5/13 Athletic Media Relations - Baseball Film/Video/Audio File, Wku Archives

WKU Archives Collection Inventories

Film, and video of WKU baseball games.

Vino Mundo: Introducing Wines Of The World To Costa Rica, Sarah Lee, Jacob Massoud, Chang Seob Yeo

Barowsky School of Business | Case Studies

Guillermo Aguilar, owner and founder of the Costa Rican restaurant Vino Mundo, turned off his computer and stood up from his chair. Sales at Vino Mundo had slowed down following the global pandemic, and Guillermo was exploring ways to revitalize his business. The ideas he had most recently considered included a new marketing strategy for the restaurant and creating an institute to educate Costa Ricans about wine and train individuals to become sommeliers. Guillermo left his office and then walked out to the restaurant’s patio to take in the beautiful panoramic views of San Jose. He had quite a few …