Management Sciences and Quantitative Methods Commons^™

Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo

Economic and Business Review

This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, …

Definitions And Mathematical Models Of Op Variants, Pieter Vansteenwegen, Aldy Gunawan

Research Collection School Of Computing and Information Systems

We have described the basic orienteering problem (OP) in Chap. 2, as one known variant of the single vehicle routing problems with profits (VRPP). In this chapter, we introduce the best-known variants of the OP. The first one is the team orienteering problem (TOP). In the TOP multiple routes can be composed to visit a subset of customers. In the context of the game of orienteering, the TOP corresponds to several players of the same team, each collecting profits in parallel, during the same time span. Another well-known variant of the basic OP is the OP with time windows (OPTW), …

A Machine Learning And Artificial Intelligence Sentiment Analysis Of Esg Disclosures, John Barnett Davis

Graduate Theses and Dissertations (2019 - present)

This dissertation examines whether environmental, social, and governance (ESG) disclosure sentiment extracted from SEC Form 10-K Item 1A risk disclosures aligns with Bloomberg ESG scores. The study combines SEC textual disclosures, Bloomberg ESG ratings, firm financial data, executive compensation data, and executive gender characteristics. Natural language processing and artificial intelligence methods, including FinBERT, Loughran-McDonald sentiment measures, BART-MNLI zero-shot classification, LLaMA-based ESG scoring, and readability analysis, are used to evaluate ESG-related disclosure signals. Results reveal that SEC 10-K Item 1A risk-factor sentiment and Bloomberg ESG scores represent related but distinct constructs. ESG sentiment in Item 1A is poorly aligned with third-party …

Research On The Monitoring And Early-Warning Indicator System For Science And Technology Security Risks Based On System Vulnerability Theory, Juan Gong, Wei Zhang, Xiuni Zhang, Pu Liu, Juan Li

Journal of Scientific Information Research

[Purpose/significance] From the perspective of system vulnerability, this study aims to construct a dynamic monitoring and early-warning indicator system that systematically reflects science and technology security risks, so as to enhance the foresight and accuracy of risk perception and early warning. [Method/process] Introducing the system vulnerability theory and based on the "exposure-sensitivity-adaptive capacity" analytical framework, science and technology security risks are categorized into three dimensions: technological entity, actor behavior, and institutional constraints. Risk factors within each dimension were identified, leading to the selection of 9 secondary indicators. Innovatively, these indicators are classified into two types: continuous and threshold-triggered. A "one-vote …

Key Determinants Of Diamond Value, Tobey Brill, Alexander Dobrovolskyi, Rayland Labayog

Undergraduate Economics Working Paper Series

This paper intends to examine the determinants of diamond pricing using a hedonic regression framework. Using the diamonds dataset from Wickham (2016), we analyze the four C’s, also known as carat weight, cut, color, and clarity. We also wanted to go deeper into this topic and look into the depth and table to see how it impacts diamond pricing. Results have displayed that carat weight greatly influences a diamond’s price, while characteristics such as clarity, color, and cut exert positive effects. Estimates were found to be statistically significant. Our findings confirm and reassure the idea that hedonic pricing accurately captures …

Social Determinants Of Low Educational Attainment, Isabelle Graham, Kevin Lieng, Aubriana Weisbach

Undergraduate Economics Working Paper Series

This paper examines how socioeconomic and demographic factors influence low educational attainment across U.S. cities. The analysis estimates both a linear regression model and a semi-log model to evaluate how poverty, unemployment, family structure, age composition, overcrowding, racial and ethnic minority share, broadband access, and housing cost burden affect the percentage of adults without a high school diploma. The results show that poverty, overcrowding, and minority share are the strongest predictors of low educational attainment, each exhibiting positive and highly significant effects. Overall, the findings highlight the role of social factors in shaping educational outcomes in high school.

The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman

Undergraduate Economics Working Paper Series

This study analyses to what extent certain neighborhood and interior characteristics affect residential sale prices, after accounting for standard property variables. This is important to examine in order to understand the function of the housing market, the sources of price differences, and whether residential values can be controlled by prioritizing specific desirable property features. The study is based on a dataset of approximately 330,000 observations from the Multiple Listing Service (MLS), as well as walkability data obtained from Walk Score. The data is analyzed in Stata, using three regression models with different combinations of explanatory variables. The results show that …

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 …

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.

Crowding In Private Capital For Climate Adaptation In India, Shreya Bajaj

Master in Public Policy Theses

Reports show that India is highly vulnerable to climate change. Mitigation efforts alone cannot address these risks, and adaptation remains essential. Yet while much of the existing literature documents the adaptation finance gap, it offers less practical guidance on where private capital can realistically be used and what institutional arrangements are needed to make it work. This paper tries to address that gap in the Indian context.

This paper examines three adaptation finance use cases through which private capital could support climate adaptation and resilience in India: parametric disaster risk transfer, pooled municipal finance, and water fund. For each issue, …

Nfts And The Value Of Provenance On Digital Art, Jessica Scheld, Pamila Dembla, Stef Nicovich

Atlantic Marketing Association Proceedings

No abstract provided.

The Impatience Of Winning: An Analysis Of Time Discounting, Predictive Modeling, And The Nba Draft, Alec R. Plante

Business and Economics Honors Papers

This paper examines whether NBA draft decisions can be better explained by incorporating non-geometric time discounting into a model of general manager decision making. Using a dataset of 285 NBA draft prospects over a 12-year period, the impact of college statistics on Value Over Replacement Player (VORP) is determined, and these impact values are then used to create a “predicted” VORP for the first 4 seasons of each player’s career: a projection of what a general manager might think of a prospect’s future value given their college statistics. Following this, geometric and hyperbolic time discounting models are applied to estimate …

Scientific Research In Cuba: A General Analysis With A Special Focus On Energy, Agriculture And Technology, Henri Dou, Pierre Fournie

International Journal of Islands Research

An analysis of science in Cuba is carried out using data from the OpenAlex database. Examples are developed: agriculture, rice, technology in relation to the current situation: national food supply, energy and medicine. The predominance of research in biology and medicine and the low commitment in the fields of agriculture, energy, medicinal plants and technology are highlighted. Various development schemes are proposed. The conclusion is that research must be directed towards strategic areas: food and energy, must be less dispersed and that technology must be better taken into account. Three proposals are made: the development of a chemical analysis platform …

Ethical Decision-Making Frameworks In Ai-Driven Pharmaceutical Research & Development, Dhaval Dinesh Panchal, Osama Mohd Hash Ansari, Sudha Divya Madhuri Kallam

Harrisburg University Dissertations and Theses

Artificial intelligence is increasingly being utilized in pharmaceutical research and development to speed up drug discovery, enhance clinical trial design, and support regulatory decision-making. However, the increasingly rapid adoption of AI in the pharma industry has outpaced the development of consistent ethical governance, raising concerns related to data privacy, transparency, regulatory compliance, and stakeholder trust. This study explored the methods by which project managers could develop and utilize ethical decision-making frameworks to facilitate responsible AI implementation in pharmaceutical research and development. Guided by the Responsible Innovation framework, this research employed a mixed-methods design combining semi-structured interviews and quantitative surveys with …

The Impact Of Central Bank Digital Currencies News On Bank Stability: Evidence From Asean-5 Countries, Firman Hidayat, Raditya Sukmana, Masrizal Masrizal, Rahmat Heru Setianto

Bulletin of Monetary Economics and Banking

This study constructs an index reflecting Central Bank Digital Currency (CBDC) news coverage and evaluates its impact on bank stability. The CBDC Attention Index (CBDCAI) is formulated based on more than 533 Reuters Digital News Report articles from 2019 to 2023. Employing the System Generalized Method of Moments (GMM) approach with data from 92 banks across ASEAN-5 nations, and implementing quantile regression for robustness checks, the findings demonstrate a significant relationship between the CBDCAI and bank stability, alongside variables such as bank size and capitalization. These results offer valuable guidance for central banks, especially within the ASEAN-5 region, as they …

The Correlation Between Spiritual Tourism And Mental Health Of Young People In Binh Duong, Vietnam, Anh Nguyen

International Journal of Religious Tourism and Pilgrimage

While researchers are in agreement about the positive relationship between spiritual activities (SAs) and mental health (MH) among the general population, the relationship between spiritual tourism (ST) and MH, particularly among young adults, is yet to be adequately investigated. As such, this research was conducted to determine the contribution of ST towards the MH of the younger generation. The respondents are undergraduate students located in Vietnam’s industrial province of Binh Duong. The findings, from the quantitative research approach, indicate that young people perceive ST mainly as a means for visiting places of worship, with little consideration for the MH benefits …

From Static Λ To Moving Penalties: Dynamic Regularization In Mean-Variance Portfolio Choice, Ariel Santiago

CMC Senior Theses

This thesis evaluates whether dynamically tuned weight penalties can improve high-dimensional mean-variance portfolio choice. Classical Markowitz portfolios perform poorly when the number of assets is large relative to the data, because small estimation errors in means and covariances can generate extreme, fragile allocations. A common remedy is to regularize the weights using L1 (lasso), L2 (ridge), or elastic-net penalties, but these are typically chosen once and held fixed. Using monthly excess returns on the 48 Fama-French industry portfolios from January 2010 to June 2025, this thesis compares penalized mean-variance and minimum-variance strategies under long-only and long-short constraints, with and without …

Towards Developing A Career Technology Fit Framework And Analyzing Its Influence On Work-Related Outcomes Among It Professionals, Gunjan Tomer

Journal of International Technology and Information Management

With growing attrition rate and significant demand for skilled IT professionals, the importance of studying their behaviour has become important for both academia and industry. Despite ample amount of research, there is still a gap between theory and practice. Based on our qualitative study conducted on Indian IT professionals we propose that technology allocation might contribute in understanding the behaviour of IT professionals. We found that IT professionals evaluate the technology allocated to them based on their individual career motives. This evaluation, either positive or negative, influences their job outcomes. Further, we explored the factors that make a technology preferable …

High Technology And The Developing State: The Arrival Of Supercomputers In India, Ramesh Subramanian

Journal of International Technology and Information Management

While India has made vast strides in information technology in the last few decades, its success is mainly attributed to its software, rather than its hardware sector. In fact, India’s attempts at developing computer hardware that can match international standards have largely been unsuccessful. A notable exception is its development of a series of supercomputers that match and exceed many international standards. This paper looks at an interesting period in India’s computing history – namely the 1980s and 1990s – focusing on its development of an indigenous supercomputer. During that period, supercomputers were thought to be the sole privy of …

Responsible People Analytics For Remote-Work Decisions: A Machine-Learning Benchmark For Classifying Perceived Productivity, Ruth Menjivar, Nima Molavi, Narges Mashhadi Nejad

Journal of International Technology and Information Management

This study examines whether employee-perception survey data can support responsible people-analytics decisions about remote-work productivity. Using the public New South Wales (NSW) Remote Working Survey 2021 (N=1,512), the study benchmarks statistical and machine-learning classifiers for self-reported perceived productivity classes (same, less, or more productive when working remotely relative to onsite work), not objective output, under default, class-weighted, and resampling protocols. Main evidence comes from 5×5 repeated stratified cross-validation using macro F1 and balanced accuracy with fixed model specifications. Class-balanced separability is modest. Random Forest, CatBoost, and LightGBM form a leading cluster with overlapping confidence intervals (macro F1 ≈0.51–0.52). Affective/well-being items, …

The Value Of Personal Data Ecosystems: A Flemish Media Sector Case Study, Maarten De Mildt, Melanie Verstraete, Sofie Verbrugge, Didier Colle

Journal of International Technology and Information Management

Personal Data Stores (PDSs) have been proposed as a privacy-preserving approach to data sharing that increases individual control over personal data while enabling new forms of cross-organizational collaboration. This collaboration leads to the emergence of Personal Data Ecosystems (PDEs). Despite growing interest in PDEs, limited research has examined how the organizational and economic barriers identified in prior studies manifest in practice. This paper investigates these challenges through a case study of the Flemish media sector within the Solid4Media project, which explores the use of PDSs to support data sharing and personalization across media organizations. Using a qualitative research design, data …

Too Warm To Win Big? Unpacking The Backer Dynamics Behind Female Crowdfunding Success Using A Warmth And Competence Perspective, Dan Liu

Journal of International Technology and Information Management

While crowdfunding is often heralded as a democratized funding avenue that empowers women with higher success rates, this study reveals a more nuanced picture of gender dynamics. The Stereotype Content Model suggests that women are often perceived as warmer but less competent. Using a large dataset from Kickstarter, we find that female-led projects can attract more backers, likely due to warmth-driven appeal, but receive smaller average contributions, potentially due to concerns about risk linked to lower perceived competence. However, the total funding raised by female-led campaigns is comparable to that of male-led ones, showing no clear advantage or disadvantage. This …

Online Community Dynamics: An Analysis Using Louvain During Major Sporting Events, Anushka Jaint, Yashodhan Karulkar, Kashish Jindal, Sri Sai Harshita Gadavarthi, Sanya Gulati

Journal of International Technology and Information Management

With the power of social media transforming the way people connect and interact with each other, the dynamics of community formation on platforms such as X during major events are of crucial importance. While social media is an increasingly key driver in determining interactions, little is known about the online influence forming and developing fan communities in high-stakes events. This study looks into the development of user communities for datasets drawn from Kaggle on two of the world’s largest sporting events: the FIFA World Cup 2022, or football, and the T20 World Cup 2022, or cricket, with the aim of …

Blockchain As A Digital Coordination Infrastructure For Project Management: A Systematic Review And Integrative Framework, Cherie Bakker Noteboom, Sai Neelima Seru, Aravindh Sekar

Journal of International Technology and Information Management

Blockchain technology has gained increasing attention as a digital infrastructure capable of improving transparency, trust, and coordination in complex, multi-organizational project environments. However, existing research on blockchain-enabled project management remains fragmented and industry-focused, providing limited guidance for organizational adoption and integration. This study addresses this gap through a systematic literature review of 29 peer-reviewed studies, following PRISMA guidelines, to examine how blockchain capabilities are incorporated into project management practices across industries and maturity stages.

Grounded in Resource-Based View and Coordination Theory, the analysis employs a feature-to-process mapping approach to link six core blockchain capabilities—decentralization, transparency, immutability, smart contracts, traceability, and …

Early Stem Impressions, Student Engagement, And Readiness For Digitalization, Myron Sheu

Journal of International Technology and Information Management

This study examines how early impressions of science, technology, engineering, and mathematics (STEM) shape business students’ learning behaviors and, ultimately, their readiness for organizational digitalization. Focusing on gender differences, subgroup identities, and perceived obstacles, the analysis uses survey data processed through correlation matrices, regression models, and subgroup heatmaps to trace the relationship between initial attitudes toward STEM and subsequent engagement patterns. The findings reveal consistent links between positive early impressions and active participation in structured STEM activities, along with gender-based distinctions in action preferences. Subgroup analyses further uncover nuanced patterns where stereotypes or perceived barriers correspond with reduced engagement. Collectively, …

Does Digital Innovation Matter For Hospital Efficiency? Evidence From U.S. Hospitals, C. Christopher Lee, Shihui Fan, Jung Young Lee, David W. Hwang

Journal of International Technology and Information Management

Purpose – This study examines the impact of digital innovation on hospital performance, providing evidence to guide healthcare administrators and policymakers in making informed decisions regarding digital investment.

Design/Methodology/Approach – Using data from the 2020 American Hospital Association (AHA) U.S. Hospital Survey and the 2019 AHA Information Technology Survey, we empirically analyze the relationship between five dimensions of digital innovation—automation, cybersecurity, telehealth, health information exchange (HIE), and IT spending—and three efficiency indicators: occupancy rate, capacity productivity, and manpower productivity.

Findings – The results show that digital innovation has varying effects on hospital efficiency. Automation is positively associated with capacity and …

The Crowdfunding Paradox In Crisis: Rising Funder Demand Vs. Declining Entrepreneur Supply, Dan Liu, Guangzhi Shang, Cynthia Fan Yang

Journal of International Technology and Information Management

This study investigates how the crowdfunding marketplace responds to major crises, focusing on behavioral shifts among funders and entrepreneurs. Results show a dual impact on platform dynamics. On the demand side, funders become more engaged, with notable increases in the number of backers, average contributions, and total pledge amounts. This heightened activity suggests stronger altruistic motivations, as individuals view crowdfunding as a way to support others during difficult times. On the supply side, however, entrepreneurs act more cautiously, leading to a decline in new project launches. This drop likely reflects increased risk aversion and uncertainty as creators navigate volatile conditions. …

Entropic Foundation Of Finance And Physics: Securities Price Dynamics And Quantum Theory, Mohammad Abedi

Electronic Theses & Dissertations (2024 - present)

In many scientific and financial contexts, we must reason and make predictions under conditions of incomplete information. This dissertation develops Entropic Dynamics (ED) as a unified framework for deriving dynamical laws directly from principles of inference. Within this approach, probability distributions represent states of knowledge, and their evolution is determined through entropy maximization subject to relevant constraints. This leads to a novel concept of entropic time and a formulation of dynamics as an inferential process. In this talk, I will present how ED provides a common foundation across multiple domains. In physics, quantum dynamics for particles and scalar fields in …

She Leads: A Phenomenological Study Of Women's Leadership Experiences In Nonprofit Organizations, Trisha W. Lee

Antioch University Dissertations & Theses

Women comprise a significant portion of the nonprofit sector workforce but are underrepresented in leadership, particularly among executives in larger revenue nonprofit organizations (NPOs). This phenomenological study explored the lived experiences of women who led large, local NPOs (those with annual revenues between $1 million and $5 million) in Ohio. Addressing a gap in understanding the intersection of gender and leadership in large revenue NPOs, this research compared women who were founders of their NPOs with women who ascended to leadership in established organizations. Did founding one’s own NPO provide an advantage in leading it once it grew? How did …