Digital Commons Network^™

2024 Brings Many New Opportunities For Your Clients’ Tax Savings, Michelle Freeman, Shelby Follis

ETSU Faculty Works

Excerpt:

With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

Beneficial Owner Reporting: Our Role As Trusted Advisor, Shelby Follis, Michelle Freeman

ETSU Faculty Works

Article Excerpt: The Anti-Money Laundering Act of 2020, enacted on Jan. 1, 2021, contained the first-ever federal requirement for certain legal entities to identify and report their beneficial owners, also known as the Corporate Transparency Act (CTA). The CTA was designed to “prevent wrongdoers from exploiting United States corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct.” As trusted advisors, CPAs should consider informing clients of the new reporting requirements and advise them on the best option to pursue, even if they do not file the …

How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman

ETSU Faculty Works

Although there have not been many ta law changes this year, one tax policy change being implemented this year is sure to cause confusion for a plethora of our clients. That change is the new reporting requirements for the 1099- K. CPA firms are already beginning to get calls from clients about these information reporting forms. If you are a tax preparer, you will no doubt have to help your clients sort through the tax consequences of this form if they use third parties such as PayPal, Venmo and many others for day-to-day cash transactions [...]

New-To-The-School Teachers' Responses To Evaluation Policy, Amanda S. Frasier

ETSU Faculty Works

When teachers are new to a school, they must make sense of policies within a new context. In this horizontal comparative case study, I analyze interview data from three teachers in North Carolina taken at two points in a school year to explore how new teachers make sense of and respond to teacher evaluation policy. Study participants framed the evaluation problem around the extent to which school-level enactment focused on assessment. Teachers demonstrated the following reform typologies in response to their sensemaking around evaluation policy: Assimilation, Adaptation, and Avoidance. When new to a school, teachers are expected to follow the …

Irs Modernization – Preparing Clients, Shelby Follis, Michelle S. Freeman

ETSU Faculty Works

Internal Revenue Service (IRS) procedures seem to be outdated due to a lack of technology. On a good day, one can call the IRS and only wait on hold for an hour or two before speaking to an agent who may request a form be faxed. A tax professional may have spent half their workday by the time the situation is resolved or a plan of action has been established. It is no secret the IRS has had many setbacks the past 10 years including budget cuts, employment drops and workload increases. The budget declined by 17% from 2010 to …

Reinvigorating Library Outreach: Books, Blogs, & Newsletters, Sarah Bull, Jonathan Wilson

ETSU Faculty Works

The Charles C. Sherrod Library at East Tennessee State University serves a student population of roughly 15,000 in addition to a faculty and staff population of around 5,000. In order to effectively reach these populations, the library has developed an outreach strategy which uses Constant Contact for newsletter and other mass email messaging, and Springshare for blog posting. This session will explore the Sherrod Library’s usage of these two services, our best practices, and what has and has not worked for us. In addition, Participants will be given the opportunity to share their own experiences via an online quiz and …

Association Between Chronic Disease And Substance Use Among Older Adults In Tennessee, Manik Ahuja, Jessica Stamey, Johanna Cimilluca, Kawther Al Skir, Mary K. Herndon, Kathleen Baggett, Thiveya Sathiyasaleen, Praveen Fernandopulle

ETSU Faculty Works

Background:

Design and methods:

The Journey From Drug Addiction To Drug Withdrawal: A Christian Gospel Rehabilitation Program In Taiwan, Pi-Ming Yeh

ETSU Faculty Works

Background

World Drug Report estimates the number of opioid users at 53 million and identifies opioids as responsible for two thirds of the 585,000 people who died as a result of drug use in 2017.

Purpose

The purpose of this study was to analyze the testimonies of 30 people regarding their journeys from drug addiction to drug withdrawal in Taiwan.

Methods

This was a qualitative research design. The sample inclusion criteria were as follows: (a) being a drug abuser, (b) completed the Christian Gospel Drug Withdrawal Program or church-sponsored program, and (c) shared their related testimony on the Good TV …

Using Smart Phone Technology To Improve Daily Living Skills For Individuals With Intellectual Disabilities, Jordan Stierle, Joseph B. Ryan, Antonis Katsiyannis, Pamela Mims, Alex Carson, Abigail Allen

ETSU Faculty Works

Background

Individuals with intellectual disabilities need continued supports in completing daily living tasks to increase the likelihood of achieving independence. Fortunately, research has shown that assistive technology, and particularly video prompting helps support independent living for individuals with intellectual disabilities.

Aims

This study investigated the efficacy of a highly customizable task analysis smartphone application in assisting three young adults with intellectual disabilities learn how to cook three different multistep recipes.

Materials & Methods

Three young adults with intellectual disabilities enrolled in a four-year postsecondary education program (PSE) participated in a multiple probe design across participants to examine the effect of …

Genius Culture: How We Influence Student Identity In Stem, Larry L. Bowman Jr.

ETSU Faculty Works

In Science, Technology, Engineering, and Mathematics (STEM) fields, identity and belonging are affected by how students view themselves as belonging in STEM or not. The movement to help students understand that anyone can be successful in STEM is an incredibly important one. However, how students construct their identities within STEM is important for maintaining their engagement within STEM fields over time. If we condition students to expect positive feedback for having an aptitude in a STEM field early-on, what I deem genius culture, we risk helping these students develop resilience when faced with challenges. Although, if we tell students …

Let Your Library Shine: Creating A Student Newsletter To Raise The Profile Of An Academic Library, Jonathan R. Wilson, Lydia C. Gwyn

ETSU Faculty Works

Developed to raise the profile of the library among ETSU's student community, which is comprised of nearly 15,000 undergraduate and graduate students, The Sherrod Library Student Newsletter is released twice per semester and highlights library events, resources, and services that students may not otherwise know about. It is our library's hope that creating such a newsletter will increase student attendance at library events as well as increase the use of featured library resources and services. Join us as we discuss the steps and logistics of planning, creating, funding, and releasing a student newsletter.

Obligations, Obstacles, And Opportunities: Conducting Research As A Laboratory School Teacher, Amanda Frasier, Heidi Campbell, Lisa Reis, Holley Ziglar

ETSU Faculty Works

Excerpt: "Scholars have documented that when John Dewey formed an experimental university-based school in Chicago in 1896, he intended that research be a component of laboratory schools (Camp-Mayhew et al., 1936; Durst, 2010). However, the realities of teaching and the bureaucratic structures of higher education present obstacles to engaging in meaningful empirical work. Additionally, the majority of laboratory schools have converted from their original form as public, university-based institutions of innovative teaching and research to private, tuition-based institutions or to public facilities attended primarily by the children of university faculty (Whitman, 2020). However, there are examples of laboratory schools that …

A Comparison Of Psychological Well-Being, Coping Strategies, And Emotional Problems Between Taiwanese And Australian Nursing Students, Pi-Ming Yeh, Lorna Moxham, Christopher Patterson, Carolyn Antoniou, Jenn-Chang Liou

ETSU Faculty Works

Background

Nursing professional health courses have been reported to be very exhaustive and stressful, with most nursing students reporting moderate levels of stress.

Purpose

This study was designed to compare the spiritual well-being, coping strategies, psychological well-being, anxiety, depression, and suicidal ideation between Taiwanese and Australian nursing students.

Methods

Three hundred eighty-one nursing students (180 from Taiwan and 201 from Australia) were recruited for this cross-sectional comparative research study. The Psychological Well-being Scale, Spiritual Well-being Scale, Coping Strategies Inventory Short-Form, Hamilton Anxiety Scale, Zung Depression Scale, and Brief Screen for Adolescent Depression Scale were used to collect data. SPSS 27.0 …

The Integrative Conceptual Model: Ecological Risk And Protective Factors For East Asian Immigrant Fathers’ Psychological Well-Being In The United States, Kwangman Ko, Sun-A Lee, Jaerim Lee

ETSU Faculty Works

In response to the dearth of research focusing solely on immigrant fathers, we propose the Integrative Conceptual Model to investigate the psychological well-being of recent immigrant fathers from East Asia to the United States. This model addresses how multiple factors in the society (e.g., policy), work and community (e.g., employment), family (e.g., father-child and couple relationships), and individual (e.g., education) levels in the host and home countries are linked to East Asian immigrant fathers’ adaptation to their new environment. More specifically, we focus on the unique risk factors and protective factors to their adjustment, which are vital to the psychological …

An Examination Of Discrimination On Stress, Depression, And Oppression-Based Trauma During The Covid-19 Pandemic And The Racial Awakening Of 2020, Ardhys N. De Leon, Jacqueline Woerner, Robert D. Dvorak, Jonathan Cox, Tatiana D. Magri, Emma R. Hayden, Manik Ahuja, Angela M. Haeny

ETSU Faculty Works

Background

Methods

Reframing Occupational Stress To Mitigate Burnout: A Trauma-Informed Care And Constructive Living Approach To Foster Lifelong Resiliency And Self-Directed Life Management Within Academic Libraries, Wendy C. Doucette, Rebecca Tolley

ETSU Faculty Works

This editorial chapter addresses the problem of burnout in academic libraries by introducing a fusion of principles from trauma-informed care (TIC) and Constructive Living (CL) to offer unique, easy-to-incorporate plans of action to identify and mitigate symptoms of burnout. These two action-based philosophies, which may be new to most readers, provide strategies for considering, practicing, and adopting perspectives and behaviors that may give those suffering from burnout new ways of thinking about their professional and personal lives. We identify accessible opportunities to connect mind and body in self-care to neutralize negative self-talk, regain perspective and balance, and foster lifelong resiliency …

The Evolution Of Life History Traits And Their Thermal Plasticity In Daphnia, Larry L. Bowman Jr., David M. Post

ETSU Faculty Works

Few studies have explored the relative strength of ecogeographic versus lineage-specific effects on a global scale, particularly for poikilotherms, those organisms whose internal temperature varies with their environment. Here, we compile a global dataset of life history traits in Daphnia, at the species-and population-level, and use those data to parse the relative influences of lineage-specific effects and climate. We also compare the thermal response (plasticity) of life history traits and their dependence on climate, temperature, precipitation, and latitude. We found that the mode of evolution for life history traits varies but that the thermal response of life history traits most …

One-Stop Shop For Creating Open Educational Resources, John Rankin, Ashley D.R. Sergiadis, Philip Smith, Constanze Weise

ETSU Faculty Works

Have you ever felt dissatisfied with the materials for your courses? We have a solution for you: create Open Educational Resources (OER)! OER are free, online teaching and learning materials that are licensed for instructors to use and customize in their courses. In this session, two faculty, a librarian, and an instructional designer with experience creating OER will guide attendees through activities to identify why and how OER can work for them. Attendees will brainstorm an OER for their course and learn about resources to help them turn their idea into a reality.

What Makes Classroom Observation Feedback Useful? The Perceptions Of Secondary Math And English Teachers, Amanda Frasier

ETSU Faculty Works

Teachers (n=14) at four high schools in North Carolina were interviewed about their perspectives of evaluation policy at two time points during the 2016-2017 school year. This study specifically examined statements teachers made about feedback from observations using de-identified interview transcripts. Teachers discussed feedback from formal observations along with other sources of informal observational feedback (e.g., coaches, peers). Overall, teachers described useful feedback as that which provided actionable recommendations informed by the observer’s knowledge of three domains: the classroom context (as aided by the frequency and timing of observations), subject area, and pedagogy. Teachers also identified two aspects of formal …

Telehealth Acceptance Among Appalachian Respondents During Covid 19: A Secondary Data Analysis, Victoria Hood-Wells, Florence M. Weierbach, Amy Wahlquist, Janet M. Keener, Manik Ahuja, Hadii M. Mamudu

ETSU Faculty Works

Purpose: The purpose of this study is to examine the relationship between telehealth use, telehealth satisfaction, and chronic medical conditions among residents living in Appalachian and non-Appalachian communities.

Sample: A COVID-19 public health survey was distributed via social media and healthcare clinics in the tri-state region of central Appalachia. Survey responses were limited to adults aged ≥18 years who consented to participate in the survey that self-identified as an individual with one or more chronic medical conditions (n=195).

Method: Simple descriptive statistics including frequencies, percentages, means, and standard deviations (SDs) were calculated for variables of interest both overall and by …

Peer Reference & Beyond: Cultivating Community In An Information Literacy Program, Lydia C. Gwyn

ETSU Faculty Works

Today's objectives:

1. Peer-reference programs: what are they? What do they look like...in libraries in general and at the Sherrod Library?
2. The Library Ambassador Program (the LAP): as community cultivator among students in the program and the college at large.

Suicide Among South Asians In The United States: A Growing Public Health Problem, Aruna Jha, Manik Ahuja, Rajvi J. Wani

ETSU Faculty Works

This research study quantifies and describes suicide among South Asian Americans (SAAs), an emerging population that are underrepresented group in suicide research. The purpose of this study was to examine key characteristics of suicide deaths among SAAs. Data were employed from DuPage County, IL, a county with a large SAA population. Following federal recommendations for disaggregating Asian American data at a granular level, four SAA researchers used name recognition to identify all SAA cases classified as suicide in the DuPage County coroner’s database from 2001 to 2017 (N = 38). Coroner’s reports were analyzed for contextual details and correlating …

Meet Jonathan Wilson, Diversity Champion, Jonathan Wilson

ETSU Faculty Works

Excerpt:

Jonathan Wilson is the Outreach & Distance Library Services Coordinator/Assistant Professor at the Charles C. Sherrod Library.

The purpose of the Office of Equity and Inclusion is to maintain a close relationship with the faculty and staff to guarantee that our institutional culture, practices, and processes ensure a mode of interaction that will counteract, neutralize, and progressively overcome regressive and resistant patterns of discrimination that still persist in the higher education workplace and our region [...]

Opting Out Of Opting In: Switching Our Profile Workflow To Include Every University Faculty Member, Kyle A. Johnson, Ashley Sergiadis

ETSU Faculty Works

Starting this semester, Charles C. Sherrod Library at East Tennessee State University (ETSU) began shifting our SelectedWorks service model from an opt-in (we create profiles for faculty who send us their CV) process to a quicker and easier opt-out (we create profiles for all faculty) model. Our lightning talk will provide an overview of this opt-out model and how we laid the groundwork for its success. We started by engendering support amongst the Deans, Faculty Senate, and University Research Council, detailing the benefits of a university-wide profile service and assuaging any fears or concerns that an opt-out model might generate …

The Tax Implications Of H.R. 5376: Inflation Reduction Act Of 2022, Michelle Freeman

ETSU Faculty Works

The Inflation Reduction Act of 2022 was signed into law by President Biden on Aug. 16. Interestingly, this Act began its journey into becoming law under a completely different name and year. The Act was originally introduced to the House of Representatives in Septembers 2021 as the Build Back Better bill.

Primary Early Childhood Educators’ Perspectives Of Trauma-Informed Knowledge, Confidence, And Training, Jennifer B. Bilbrey, Kristy L. Castanon, Ruth B. Copeland, Pamela A. Evanshen, Carol M. Trivette

ETSU Faculty Works

There is a growing body of research documenting the impact of traumatic stress on child development, which has resulted in a call to action for trauma-informed practices as a priority, yet implementation within schools and training for educators is lacking (American Academy of Physicians, https://www.aap.org/en-us/Documents/ttb_aces_consequences.pdf, 2014). Understanding teachers’ perceptions regarding current levels of knowledge, self-efficacy, and trauma-informed training can help guide future professional development experiences for both pre-service and practicing teachers. This study investigated the knowledge, self-efficacy, and training of trauma-informed practices as self-reported by primary educators, serving in grades kindergarten through third-grade, within two regions of Tennessee and Virginia. …

Relationships Between Dual Enrollment Parameters And Community College Success In Tennessee, Victoria N. Mellons, Jill Channing, Kwangman Ko, James Lampley, Amy Moreland

ETSU Faculty Works

The purpose of this non-experimental quantitative study was to evaluate the relationships between completion of high school dual enrollment courses and subsequent success of first-time, full-time community college students as measured by completion of an associate degree and time to completion of the degree. In addition to comparing dual and non-dual enrollment student performance, the effects of the number of dual enrollment courses completed and the subject areas of those courses were evaluated. Student subgroups reviewed included gender, race, socioeconomic status, and prior academic preparation (ACT score). Archival data from Tennessee community colleges used in this study included 62,644 students …

Avoiding Unfavorable Results Of The Favorable Tax Treatment Of Cares Act Withdrawals: An Unexpected Problem, Emily Cokeley, Michelle Freeman

ETSU Faculty Works

No abstract provided.

Warming Overcomes Dispersal-Limitation To Promote Non-Native Expansion In Lake Baikal, Larry L. Bowman Jr., Daniel J. Wieczynski, Lev Y. Yampolsky, David M. Post

ETSU Faculty Works

Non-native species and climate change pose serious threats to global biodiversity. However, the roles of climate, dispersal, and competition are difficult to disentangle in heterogeneous landscapes. We combine empirical data and theory to examine how these forces influence the spread of non-native species in Lake Baikal. We analyze the potential for Daphnia longispina to establish in Lake Baikal, potentially threatening an endemic, cryophillic copepod Epischurella baikalensis. We collected field samples to establish current community composition and compared them to model predictions informed by flow rates, present-day temperatures, and temperature projections. Our data and model agree that expansion is currently …

Early Age Of Cannabis Initiation And Its Association With Suicidal Behaviors, Manik Ahuja, Manul Awasthi, Kathie Records, Johanna Cimilluca, Kawther Al-Ksir, Johnathan Tremblay, Riddhi P. Doshi, Thiveya Sathiyasaleen, Praveen Fernandopulle

ETSU Faculty Works

Background: Suicide rates in the U.S. have continued to rise over the last 2 decades. The increased availability and broader legalization of cannabis is a public health concern, particularly among adolescents. The objective of this study was to examine the association between the age of cannabis initiation and lifetime suicidal ideations and attempts in a sample of adults aged 18 or older.

Methods: Data are from the Collaborative Psychiatric Epidemiology Surveys (CPES), 2001 to 2003 (N = 15 238). The primary objective of the CPES was to collect data about the prevalence of mental disorders, impairments associated with these disorders, …