AIB College of Business
UniversityDes Moines, Iowa, United States
Research output, citation impact, and the most-cited recent papers from AIB College of Business (United States). Aggregated across the NobleBlocks index of 300M+ scholarly works.
Top-cited papers from AIB College of Business
Abstract This chapter draws on the results of a national study of public and private two‐ and four‐year higher education institutions to examine the use of program review in institutional planning, budgeting, and student outcomes assessment. We also discuss the reasons for the success or lack of success of program review.
Introduction: Managed care regulation is a strategy for observation and ordering of the service network and user flow management.The steady increase in new specialized procedures due to developments in science and technology and the health services market, require dynamic planning and management focused on efficiency and effectiveness improvements.The identification of problems common to regulations can contribute to the practice of managers involved with this activity.Objective: to describe the main challenges faced by health care regulation.Material and Methods: This was an integrative review of the literature based on searches in SciELO databases.The topics "regulation of health systems and networks", "regulation of health services" and "regulation of health" without definition of filters, and with the option "AND" between the words of the subjects, were used.After reading the titles, a second screening was performed by reading the abstracts.Results:The following challenges were categorized: 1. limited offer of appointments and examinations in the care network.2. Precariousness of reference and counter-reference.3. difficulties in the organization of regulatory activities.4. low usage / lack of protocols for referrals.5. precariousness of information and communication systems.6. significant political influence in the management of facilities.7. disorganization of the service network.Conclusion: The challenges listed synthesize a strategic management agenda, which can assist managers in decision-making, monitoring and evaluation.
Real time intraoperative ultrasound can provide instant evaluation of the operative field. One can expect high quality images of intracranial anatomy. With such information, the neurosurgeon can make determinations of direction and position as well as depth of the lesion. The procedure is safe and easy to perform. There are no radiation hazards present. It may be advantageous to keep the ultrasound available as one operates to visualize the progress of tumor removal; it can also be utilized after closure of the dura for bleeding or other complications. Biopsy procedures and localization of lesions in the brain can be extremely problematic. The neurosurgeon does not have the luxury of exploring a brain during a craniotomy as a general surgeon does in exploring an abdomen during laparotomy. Despite the fact that modern day technology with angiography and CT scanning may provide excellent preoperative localization information, the neurosurgeon must translate the information into his own perspective when operating and lesions may be missed by a millimeter. Once the transducer visualizes the brain substance, the neurosurgeon can actually observe the progress of the craniotomy.
The rise of generative AI (GenAI) multi-agent systems (MAS) necessitates standardized protocols enabling agents to discover and interact with external tools. However, these protocols introduce new security challenges, particularly “tool squatting"-the deceptive registration or representation of tools. This paper analyzes tool squatting threats within the context of emerging interoperability standards, such as Model Context Protocol (MCP) or seamless communication between agents protocols. It introduces a comprehensive Tool Registry system designed to mitigate these risks. We propose a security-focused architecture featuring admin-controlled registration, centralized tool discovery, fine-grained access policies enforced via dedicated Agent and Tool Registry services, a dynamic trust scoring mechanism based on tool versioning and known vulnerabilities, and just-in-time credential provisioning. Based on its design principles, the proposed registry framework aims to effectively prevent common tool squatting vectors while preserving the flexibility and power of multi-agent systems. This work addresses a critical security gap in the rapidly evolving GenAI ecosystem and provides a foundation for secure tool integration in production environments.
Plant based foods, particularly plant based meat analogues (PBMA), have gained increasing attention as solutions to sustainability, health, and ethical challenges within global food systems. However, most PBMA innovations remain focused on generic meat substitutes and are rarely integrated into traditional culinary contexts. This study aims to develop and evaluate a vegetarian rawon using jelly based “kikil” as a sustainable innovation in Indonesian traditional cuisine. This research employed a Research and Development (R&D) approach using the ADDIE development model and was conducted in the practice laboratory of Politeknik Internasional Bali. Data were collected through observation, literature review, and sensory evaluation using a hedonic test. A total of 30 untrained panelists participated in the sensory assessment, evaluating taste, color, aroma, texture, and innovation attributes. The results indicate that the vegetarian rawon with jelly based kikil achieved good sensory acceptance, with mean hedonic scores ranging from “liked” to “highly liked”. Aroma and innovation received the highest scores, while taste and texture demonstrated acceptable performance as functional substitutes for conventional kikil. These findings suggest that plant based jelly can effectively replace gelatinous animal connective tissue in traditional dishes without compromising core sensory identity. This study contributes to the development of locally grounded PBMA by proposing a dish-based and function-driven substitution approach, while highlighting the potential of Indonesian traditional cuisine as a platform for sustainable, innovative, and market-relevant plant based food development.
Background: Lumbar fusion and decompression procedures are widely used for degenerative spine conditions but are associated with substantial health care costs and variable outcomes. Orthobiologic treatments, including platelet rich plasma (PRP) and bone marrow aspirate concentrate (BMAC), have emerged as less invasive options for select patients who meet surgical criteria. However, concerns remain that orthobiologic care may delay rather than avert surgery, potentially increasing downstream utilization and costs. Comparative evidence on real world utilization and costs is limited. Methods: We conducted a retrospective, observational study using linked commercial insurance claims and a national orthobiologic treatment registry. Adults with lumbar degenerative disc disease (DDD) who met criteria for lumbar fusion or laminectomy, foraminotomy, discectomy, and facetectomy (LFDF) procedures, and who received PRP injection (with or without BMAC) or surgery between 2016 and 2023 were included. Two comparisons were evaluated: PRP versus lumbar fusion and PRP versus lumbar decompression procedures. Propensity score matching was used to balance cohorts on demographic characteristics, comorbidities, spine related diagnoses, prior health care use, and severity proxies. Outcomes included spine-related health care resource use and aggregate costs at 12 and 24 months, with exploratory analyses at 36 and 48 months. Costs were estimated using multiple approaches, including Medicare based estimates and commercial payer methods. Results: After matching, 133 patients receiving PRP were compared with 2,560 patients undergoing fusion, and 198 patients receiving PRP were compared with 3,960 patients undergoing LFDF. Rates of subsequent spine surgery following PRP were low and below cell suppression thresholds through 24 months, with similar findings in exploratory longer-term analyses. Compared with surgical cohorts, patients receiving PRP had lower rates of postoperative imaging, home health services, and outpatient visits, with no consistent differences in opioid use, magnetic resonance imaging, or physical therapy. At 12 and 24 months, mean aggregate costs were significantly higher for fusion and LFDF cohorts across most costing methods. Cost differences were largest for fusion comparisons and were driven primarily by index procedure costs and higher reoperation and imaging rates in surgical cohorts. Findings were generally consistent across sensitivity and exploratory analyses. Conclusions: Among select patients with degenerative spine conditions who meet surgical criteria, PRP was associated with lower health care utilization and substantially lower costs compared with lumbar fusion or LFDF, without evidence of increased progression to surgery. These findings support consideration of orthobiologic options for appropriately selected patients when surgery is not the only viable treatment option. Limitations include selection bias, absence of patient reported outcomes, and claims-based severity measures.
This study empirically examines the motives of Indian firms’ managers to violate Generally Accepted Accounting Principles (GAAP) and engage in so-called fraudulent accounting. Managers’ motivations for fraudulent accounting rather than profit adjustment are empirically analyzed using data from Indian-listed companies. The sample includes 91 firms and the period of study is March 2001 to March 2022. The tests were conducted using single and multiple variables by the empirical methods used in other studies on profit adjustment. In the case of single variables, the tests are the chi-square test of independence for dummy variables and the significance test of the difference between the mean and median for continuous variables. In the case of multiple variables, the sample firms with a dependent variable of 1 and the control firms with a dependent variable of 0 are analyzed using the logit model. The estimation is done by the robust covariance method. The findings indicate that firms that engage in fraudulent accounting are significantly worse off than other firms in terms of their financial position and operating results, have significantly higher financing needs, and significantly more frequently conduct initial public offerings (IPOs).
Historicamente a mulher foi vista de acordo com a sua inserção na sociedade local onde estava inserida. No século XIX, a história registrou a participação da mulher no âmbito do trabalho assalariado, o que posteriormente desencadeou movimentos por melhores condições de trabalho, gerando embates entre os que divergiam de opinião quanto aos papéis possíveis à mulher na sociedade. Nesse período, a narrativa desses embates, da defesa ou do rechaço a esses papéis não foi feita por elas, e sim por homens. Homens que teceram as representações do feminino na literatura, nos jornais e em seus poemas. Não obstante, conforme a mudança do cenário estrutural do corpo social na passagem do século XIX para o XX, a mulher conseguiu marcar presença, mesmo sofrendo repressões, nos mesmos espaços dominados pelos considerados doutos. Com base nessas asserções, apresentamos este estudo, orientado pela perspectiva da História Cultural, a fim de buscar, com base nas categorias de representação e de redes de sociabilidade, dar visibilidade à escritora Anilda Leão Moliterno (1923-2012). Essa mulher alagoana que trouxe em seus escritos muito de si, das mazelas sociais e do desafio de ser mulher em uma sociedade tomada pelo machismo. Destarte, a visibilidade que é dada à Anilda Leão no campo da história do feminino, na atualidade, faz com que reconheçamos suas atuações e que ela seja inserida no rol da escrita da história.