Business Commons^™

Do Rural Areas Gender-Discriminate Wages More Than Metropolitan Areas?, Ali Gonzalez, Michael Montano, Brandon Sacks, Joseph Williams

Undergraduate Economics Working Paper Series

This study analyzes the gender wage gap in metropolitan versus rural areas using U.S. hourly wage data from the Bureau of Labor Statistics (BLS), for the period 2010-2025. The analysis uses regressions on a semi-log wage model and Blinder-Oaxaca decompositions to compare the gaps and separate the effects attributable to explained (endowment) differences from those attributable to unexplained (coefficient) differences. The semi-log wage model reveals a percentage wage decrease for females of approximately 17.4% in rural areas and 9.9% in metropolitan areas. The Blinder-Oaxaca decompositions further indicate that the unexplained (coefficient) component of the gap is substantially larger in rural …

Labor Market Responses To Ai: Measuring Wage Effects Across U.S. Occupations, Kaitlin Pham, Karla Rodriguez

Undergraduate Economics Working Paper Series

Artificial intelligence (AI) is rapidly changing economies around the world, with some experts predicting an impact greater than the Industrial Revolution. As AI becomes more common in daily life and business, questions have grown about how it might affect jobs, wages, and inequality. The rise of automation and highly capable AI models has made people wonder which occupations will benefit and which might be at risk. This study looks at how exposure to AI technologies affects wage trajectories in the United States. Using occupational-level data from O*NET and the U.S. Bureau of Labor Statistics, we build an AI exposure index …

Simple Determinants Of Commercial Bank Failures, Matthrew Qi

Undergraduate Economics Working Paper Series

This study investigates the internal and macroeconomic determinants of commercial banking failures in the United States spanning 1959 to 2025. Using a logit model and a four-quarter lag, two models are estimated: a comprehensive model (1985–2025) and an extended panel model (1960–2025). Empirical results reveal internal CAMELS metrics are primary determinants of survival; profitability and capital adequacy defends against failures, while asset quality deterioration and management inefficiencies accelerates failure. The “too big to fail” paradigm is empirically validated. Contractionary monetary policy and labor market stress increase failure probabilities. Real GDP growth exhibits a role shift predicting commercial bank failures.

The Structural Limitations Of Mining Output Growth In Nevada, Mckinley Brown, Emma Kitchen

Undergraduate Economics Working Paper Series

This study compares short and long trends in Nevada to the production output within the mining industry. Nevada produces around 70% of the United States gold and about 15% of the world's critical minerals. From its position as one of the most resource rich mining regions globally to its emergence as a growing economic hub, mining played a central role in Nevada's economy. However, despite the industry’s importance, Nevada still faces inefficiencies in production output due to insufficient attention to key inputs such as labor, infrastructure, technology, and energy resources.

Las Vegas Casino Revenue In An Expanding Gambling Market, Kaden A. Villa-Real

Undergraduate Economics Working Paper Series

This study examines whether expanding gambling substitutes disrupt the Las Vegas gambling industry using quarterly data from 2014 through 2025. Las Vegas casino revenue is used as the benchmark to gauge the health of Las Vegas, adjusted to Quarter 1 2014 dollars and using an OLS regression model. The results imply that online sports betting is a poor substitute for Las Vegas revenue, while online gambling shows a positive and statistically significant relationship with revenue. The findings indicate that Las Vegas is resilient despite the introduction of more competition and gambling alternatives within an industry it has traditionally known to …

Gambling Behaviors: How Do Gambling Losses Affect Future Wagers?, Ashley Talavera, Hannah Lopez Ibarra, Roman Rozbitskyy

Undergraduate Economics Working Paper Series

This study looks at how previous gambling losses affect future betting behavior in online cryptocurrency gambling markets. Using roughly 50,000 real betting observations from Bustabit, the paper tests whether gamblers become more aggressive after losses or instead pull back and bet more cautiously. Using both OLS and Fixed Effects regression models, the results show that players generally reduce their wager sizes following losses rather than engage in strong loss-chasing behavior. After controlling for individual player tendencies, the Fixed Effects models show statistically significant decreases in future bet sizes after losses, suggesting that caution and loss aversion may play a larger …

Determinants Of March Madness Tournament Advancement, Jace Waldahl

Undergraduate Economics Working Paper Series

This paper examines whether tournament seed and team efficiency ratings help explain how far teams advance in the NCAA men's basketball tournament. Using Bart Torvik NCAA basketball ratings data from 2008 to 2025, I construct a team-year dataset with tournament advancement measured from 1 to 7, where higher values represent deeper runs. The main independent variables are seed, net efficiency, offensive efficiency, and defensive efficiency. Descriptive statistics, correlations, scatterplots, and OLS regressions are used to test whether better-seeded and more efficient teams advance further. The results show that seed is the strongest and most consistent predictor of advancement, but efficiency …

The Current Status Of Utah Women & Girls: A Research Synopsis: 2026, Susan R. Madsen, Corinne Clarkson

Marketing and Strategy Faculty Publications

In 2025, U.S. News and World Report rated each state using 71 metrics across eight categories. Utah was rated the #1 “Best State Overall” for the third year in a row, ranking first in fiscal responsibility and third in both the economy and infrastructure categories and fourth in education.¹ Utah was also ranked number one for “Economic Outlook” by Rich States, Poor States in 2025, a forward-looking forecast that is based on 15 state policy variables.² WalletHub ranked Utah as the second “Most Charitable State” and the number one state for volunteering and service.³ In addition, ConsumerAffairs …

The Tax Adviser, Volume 18, Number 7, July 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, Twelve Months Ended June 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Unreported Cash Transactions, Severe Criminal And Civil Penalties Imposed On Taxpayers Who Fail To Comply, Michael J. Tucker, James W. Pratt

Tax Adviser

No abstract provided.

Investment Tax Credit Repeal, An Analysis Of The Transition Rules, Lynn M. Hogan

Tax Adviser

No abstract provided.

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Cases And Rulings On Life Insurance, Valuation, Administration Expenses And Claims Against The Estate, And Income Taxation Of Estates And Trusts, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Vacation/Second Home, Tax Planning After The Tra, Cherie J. O'Neil, Clarence C. Rose

Tax Adviser

No abstract provided.

Asymmetric Opinion Formation Of Emotional Excitable Agents, Irene Ferri, Emanuele Cozzo, Aleix Nicolás-Olivé, Albert Díaz-Guilera, Luce Prignano

Northeast Journal of Complex Systems (NEJCS)

The bounded confidence model represents a widely adopted framework for modeling opinion dynamics wherein actors have a continuous-valued opinion and interact and approach their positions in the opinion space only if their opinions are within a specified confidence threshold. Here, we propose a novel framework where the confidence bound is determined by a decreasing function of their emotional arousal, an additional independent variable distinct from the opinion value. Additionally, our framework accounts for agents' ability to broadcast messages, with interactions influencing the timing of each other's message emissions. Our findings underscore the significant role of synchronization in shaping consensus formation. …

Innovation Capability And The Performance Of Women Entrepreneurs: The Role Of Business Incubation Programs To " Moving Up A Class, Lily Purwianti, Hepy H. Ariyanto, Edy Yulianto Putra, Suherlina Suherlina

Arab Economic and Business Journal

This study analyzes the impact of  innovation capability on the performance of women entrepreneurs, with a focus on the role of business incubation program to "move up a class" in Riau Islands Province, Indonesia. The research  aims to evaluate how  business incubation programs  influence the relationship between innovation ability and the performance of women entrepreneurs.  Data were collected through questionnaire  completed by 129 female entrepreneurs who took part in  a Business Incubation program in Riau Islands Province. This study used a quantitative methodology. The PLS (Partial Least Square) software was used for data processing. The results show that while digital …

Understanding The Application Of Military Leadership Skills In Transition To Civilian Leadership Positions, Darik Pickerel

Doctoral Dissertations and Projects

The problem is that the leadership skills of ex-military leaders are not always effectively leveraged when they transition into civilian organizations, resulting in a missed opportunity to harness valuable competencies. The purpose of this flexible design qualitative single case study was to explore how civilian organizations could effectively leverage the valuable leadership skills of ex-military leaders. Three research questions guided the study: What leadership skills do ex-military leaders bring to civilian employment in the production industry based on the experiences of ex-military leaders, their organizational subordinates, and their organizational superiors? How can ex-military leaders most effectively apply their skills to …

The Relationship Between Employee Perception Of Perfectionistic Leadership And Employee Outcomes, Jennifer Parras

Doctoral Dissertations and Projects

Research shows perfectionism to be a multidimensional trait, yielding both positive and negative results. Given its evolving nature and impact, perfectionism is becoming more widely researched and an important trait to study. Multidimensional perfectionism, in its positive side, refers to striving towards excellence, whereas in its negatives side refers to a concern of failure. Today, multidimensional perfectionism research focuses more on the individual and interpersonal consequences of the trait with less focus on the workplace consequences of performance. Therefore, the aim of this study was to investigate the relationship between the dyadic relationship of leader’s perfectionism and employee outcomes. This …

Characteristics And Influencing Factors Of Think Tank Talent Development, Yongna Yuan, Xuejiao Zhao, Yingming Li, Shimin Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The development of think tank talent has become a fundamental pillar for enhancing the quality of China’s new-style think tanks with Chinese characteristics. On the tenth anniversary of the establishment of China’s new-style think tanks with Chinese characteristics, this study conducts an empirical analysis of the growth patterns, basic characteristics, and influencing factors of think tank talent in China, based on data from 187 valid questionnaires collected by the Think Tank Talent Development Alliance. The study finds that think tank talent in China can be categorized into three types: the “capability accumulation” type, the “stable development” type, and the “senior …

Logic And Pathways Of Higher Education In Supporting Science And Technology Innovation In Big Science Era, Yiran Song, Ying Wang, Yijun Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

The new wave of technological and industrial transformation is propelling scientific and technological innovation from isolated breakthroughs toward ecosystem-based collaboration. Deepening interdisciplinary integration and accelerated data-driven and AI-powered processes present fresh challenges to talent cultivation in higher education, demanding a systemic shift in higher education to align with the demands of scientific and technological innovation. This study analyzes the co-evolutionary relationship between higher education and scientific and technological innovation from a historical perspective; examines the defining features of scientific and technological innovation in the era of big science and the new requirements it places on higher education; elucidates the practical …

Artrepreneurs & Business Survival: Bridging The Gap To Creative Success, Ryan Michael Moore

Masters Theses

Artrepreneurs — freelance artists and small studio owners within creative industries — frequently lack training in essential business management skills in financial management, client pipeline development, and business sustainability. These factors exacerbate already statistically high business failure rates, adding to the burdens experienced by creative entrepreneurs. Conventional wisdom and guidance for entrepreneurs is found in experience-based advice from books, blogs and business mentors. While these offer valuable insights, the lack of data-driven advice highlights an opportunity to close the knowledge gap. This research investigates visually engaging educational systems to guide the creation of new visual solutions which address these challenges. …

Modern Visual Solutions For Established Brands: Making Graphic Design Accessible To Legacy Businesses, Emma R. Shanton

Masters Theses

Legacy businesses, often family-owned shops or companies that have been around for decades, have real history and loyal customers, but many look old-fashioned and struggle to attract new people today. Outdated logos, hard-to-read designs, and the habit of using ready-made templates or AI-generated images lead to branding that feels generic, turns customers away, excludes people with disabilities, and can even cause legal trouble.

This study asks a simple question: How can small, long-running businesses update their look in a way that is affordable, easy for everyone to use, legally safe, and still feels true to their story, without high costs, …

An Empirical Analysis Of Augmented Reality’S Impact On Fan Engagement And Behavioral Intention To Use: A Technology Acceptance Model Study Among U.S.-Based Major League Soccer Fans, Gozde Sezgun

Masters Theses

Although augmented reality (AR) is becoming a routine part of how sport is consumed, evidence specific to Major League Soccer (MLS) remains limited. This study applies the technology acceptance model (TAM) to examine how perceived ease of use (PEOU) and perceived usefulness (PU) relate to behavioral intention to use (BI) and to two experience outcomes−fan engagement and fan satisfaction in the MLS context. The study is a nonexperimental, cross-sectional online survey of U.S.-based adult MLS fans with prior exposure to AR in an MLS context, including live stat overlays, in-stadium wayfinding, interactive replays, and virtual try-ons. Constructs were measured with …

Employee Engagement And Its Motivational Drivers: Lived Experiences Of Generation Y Employees In The Workplace, Ololade Dorcas Afolabi

Masters Theses, 2020-current

This qualitative study sought to explore the meaning of employee engagement among Generation Y employees in the United States. Specifically, this research aimed to understand how Generation Y employees described their lived experiences of engagement and the motivational drivers that influence their engagement at work. The researcher interviewed five Generation Y employees. Two of them work in retail industry, two work in healthcare technology, and one works in higher education. The findings show that the participants have a shared meaning of engagement, defining engagement as alignment between their personal goals and organizational goals. In addition, participants shared lived experiences of …

Examining The Relationship Between Dark Triad Personality Traits And Career Paths, Mary Robinson Gibson

Doctoral Dissertations and Projects

Growing opportunities in information technology, digital accounting, and remote leadership have increased interest in the personality traits associated with these emerging work environments. The researcher examined the relationship between psychopathy, narcissism, and Machiavellianism, collectively referred to as Dark Triad personality traits, and career preferences. Specifically, the researcher tested whether higher levels of these traits predicted interest in careers characterized by prestige, power, autonomy, and opportunities for manipulation. Working professionals and college students completed the Short Dark Triad (SD3) and a career preference questionnaire. The researcher used binary logistic regression to assess whether Dark Triad traits predicted career cluster selection. Model …

How Race Influences Leadership Motivation: A Study Of Career Aspirations In Diverse Workforces, Latosha V. Hayes-Sperling

Doctoral Dissertations and Projects

This study explored whether and how racial identity influenced leadership motivation among Black, Indigenous, and People of Color (BIPOC) professionals. Despite growing attention to workplace diversity, limited research had examined the internal motivational processes shaping leadership ambition for racially marginalized groups. Using a non-experimental design, this study examined whether perceived racial discrimination predicted leadership motivation and whether this relationship differed by gender. Survey data were collected from approximately 126 BIPOC professionals using validated measures of perceived racial discrimination and leadership motivation, the latter measured as a dimension of career aspirations. Results indicated that perceived racial discrimination, operationalized through workplace microaggressions …

Beyond Crisis: Patient Access And Sustainability, Miguel A. Mendoza

Doctoral Dissertations and Projects

Critical systems underwent drastic workflow adaptations during the COVID-19 pandemic. Many of these operational alterations persist today, while others have been reduced or eliminated. This is a qualitative study on the operational, technological, and human-centered challenges experienced by healthcare organizations providing primary care services in Southwest Ohio during and immediately after the pandemic. This flexible research design implements in-depth, semi-structured interviews with healthcare professionals leading primary care operations to capture a longitudinal perspective on pandemic-era service delivery, and the legacy systems still in place today. Thematic analysis revealed seven themes that determine the effectiveness of care delivery models. Social Determinants …