Digital Commons Network^™

“Words Of Plainness” Jacob’S Apology, His Addendum, And The Competing Forms Of Nephite Worship, Dan Belnap, Rob Hernandez

Faculty Publications

Jacob’s powerful essay in Jacob chapters 4–6 ends with this statement: “I bid you farewell, until I shall meet you before the pleasing bar of God, which bar striketh the wicked with awful dread and fear. Amen” (Jacob  6:13). The essay represents Jacob’s teachings as a Nephite priest concerning the centrality of Christ in the religious and doctrinal framework of his Nephite congregation. It fits within the greater structure of the book of Jacob, which appears to be governed by Nephi1’s instructions concerning what should be included on the small plates. Recorded by Jacob in Jacob 1, the instruction suggests …

The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart

Faculty Publications

We investigate the impact of adopting economic nexus laws on local consumer consumption patterns. To do so, we focus on a natural experiment involving Washington State, which enacted economic nexus in October of 2018, and its neighboring state Oregon, which has no sales tax. Utilizing data from the Nielsen Consumer Panel survey, we estimate a difference-in-differences regression to test whether the imposition of sales tax on internet purchases in Washington led to an increase in brick and mortar (B&M) retail purchases relative to those in Oregon. We report evidence that consumers in Washington increased purchases at B&M retailers relative to …

Assessing Virtual Reality’S Influence On Honesty In Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, Xiaomei (Grazia) Xiong

Faculty Publications

Organizations, businesses, and society are exploring and adopting virtual reality (VR) and augmented reality (AR). VR is expected to boost the global economy by $1.5 trillion by 2030. In this study, we focus on the effect of VR on an important accounting variable—reporting honesty. We examine reporting honesty across two tasks, various measures, and various populations, that are commonly used in existing research. In our initial experiment, participants misreported more in a dice rolling task when performing it in a VR setting than in a non-VR setting. However, in a second and third experiment attempting to replicate and extend our …

The Intellectual Structure Of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, David A. Wood

Faculty Publications

The audit committee is a widely recognized mechanism of effective corporate governance. We advance prior literature reviews by using bibliometric analysis techniques that comprehensively process large bodies of bibliometric information. We base inferences on citation patterns of 1,173 articles to identify concepts that “shine through” within the scientific understanding of audit committees. Using content analysis, we then analyze these concepts and explore existing interrelationships. We document a declining influence of audit committee research, as well as a widening gap between the quantitative and qualitative research camps. While the former is mostly derivative in nature, the latter produces innovative insights on …

Aerosol Jet Printing Of Surface Acoustic Wave Microfluidic Devices, Joseph Rich, Brian Cole, Teng Li, Brandon Lu, Hanyu Fu, Brittany N. Smith, Jianping Xia, Shujie Yang, Ruoyu Zhong, James L. Doherty, Kanji Kaneko, Hiroaki Suzuki, Zhenhua Tian, Aaron D. Franklin, Tony Jun Huang

Faculty Publications

The addition of surface acoustic wave (SAW) technologies to microfluidics has greatly advanced lab-on-a-chip applications due to their unique and powerful attributes, including high-precision manipulation, versatility, integrability, biocompatibility, contactless nature, and rapid actuation. However, the development of SAW microfluidic devices is limited by complex and time-consuming micro/nanofabrication techniques and access to cleanroom facilities for multistep photolithography and vacuum-based processing. To simplify the fabrication of SAW microfluidic devices with customizable dimensions and functions, we utilized the additive manufacturing technique of aerosol jet printing. We successfully fabricated customized SAW microfluidic devices of varying materials, including silver nanowires, graphene, and poly(3,4-ethylenedioxythiophene) polystyrene sulfonate …

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …

Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach

Faculty Publications

We show that investors acquire more public information about firms to which they are more socially proximate. On average, a standard deviation increase in the Social Connectedness Index (Bailey et al., 2018) between a firm’s headquarter county and a searcher county is associated with 30% more EDGAR filing downloads from the searcher county. The effect of social proximity on traditional investment research is distinct from the effect of geographic proximity. We find similar results studying headquarter relocations, investor-level data, and EDGAR downloads from European regions, for which physical distance should be irrelevant. Social proximity matters more during times of high …

Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh

Faculty Publications

We examine the effect of news media consolidation on local business coverage and its consequences for firms, investors, and capital markets. Using television transcripts, we find a substantial drop in coverage of local firms following the consolidation of local television stations associated with Sinclair acquisitions. Local information search, institutional portfolio local bias, and overall retail trading decrease for firms in treated geographic areas. Results are most pronounced for small firms, for stations with higher ex ante viewership, and for stations with greater reductions in local coverage. Our results provide insight into the consequences of media consolidation for local business coverage, …

How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights From Audit Litigators, Eldar Maksymov

Faculty Publications

Research indicates that auditors have an impoverished understanding of trial preparation factors that, independent of audit quality, can significantly elevate audit litigation risk. As the scholarly literature sheds little insight about the nature and implications of these factors, we identify what factors audit litigators consider in trial preparation, how they expect these factors to affect litigation outcomes, and how they attempt to lever these factors. To do so, we interview 39 audit litigators, who identify factors germane to trial venues, jury pools, and case arguments. Guided by the Elaboration Likelihood Model, we construct a framework that predicts these factors influence …

Xylan Fast Pyrolysis: An Experimental And Modelling Study Of Particle Changes And Volatiles Release, F Cerciello, E Freisewinkel, A Coppola, C Ontyd, D Tarlinski, Martin Schiemann, Osvalda Senneca, Pierro Salatino, C Allouis, Victor Scherer, Thomas H. Fletcher

Faculty Publications

Biomass char particles produced by pyrolysis may have different morphologies, which has important implications on burning mode, conversion rate and boiler efficiency. These features are difficult to address due to the complexity of biomass structure and pyrolysis reaction models. The present work reports preliminary results on the morphological changes and volatile release that solid particles of Xylan experience upon fast heating in a Drop Tube Reactor (DTR) and in a Heated Strip Reactor (HSR) in a range of temperature between 1100 and 1573 K under inert atmosphere with heating rate in the order of 10³ K/s. Two different Xylan …

Review Of Computational Models For Large-Scale Mdao Of Urban Air Mobility Concepts, Darshan Sarojini, Marius L. Ruh, Jiayao Yan, Luca Scotzniovsky, Nicholas C. Orndorff, Ru Xiang, Han Zhao, Joshua J. Krokowski, Michael Warner, Sebastiaan Pc Van Schie, Ashley Cronk, Alexandre T. R. Guibert, Jeffrey T. Chambers, Lauren Wolfe, Rachel Doring, Robin Despins, Cibin Joseph, Ryan Anderson, Andrew Ning, Hyunjune Gill, Seongkyu Lee, Zeyu Cheng, Zhi Cao, Chunting Mi, Y Shirley Meng, Christopher Silva, Jiun-Shyan Chen, H. Alicia Kim, John T. Hwang

Faculty Publications

The advent of Urban Air Mobility (UAM) has necessitated a paradigm shift in aircraft design from traditional regression methods to physics-based analysis and the use of modern computational methods. This paper explores the intricacies of UAM aircraft design, acknowledging the limitations of historical empirical equations and advocating for the use of physics-based tools in the early stages of the design process. It underscores the importance of Multidisciplinary Design, Analysis, and Optimization (MDAO) as a means to integrate physics-based tools for conceptual design, facilitating decisions on configuration and sizing. The paper presents a comprehensive survey and review of computational models across …

Ethnic-Racial Socialization Experiences Of Mexican American Youth, Katherine J. Bingham, Elizabeth A. Cutrer-Párraga, Timothy B. Smith

Faculty Publications

Research has shown that ethnic–racial socialization (ERS) predicts education and mental health outcomes for adolescents. However, limited research has evaluated the ERS experiences of Latinx students. The current study examined ERS experiences of Mexican American youth in four focus group interviews that were transcribed and analyzed at both the individual and group level using interpretive phenomenological analysis. Main themes included feeling like an outsider, navigating discrimination, encountering social/emotional difficulties, and achieving a positive identity. Each theme contained two to three subcategories that provide further insight into the Mexican Americans' ERS experiences. Participants reported within-group discrimination, motivation to disprove stereotypes, and …

Effects Of Cognitive And Social Demands On Linguistic Production For People With Moderate, Mild, Or No Aphasia, Tyson G. Harmon, Emily Mcdonald, Kyle Steele

Faculty Publications

Background

Most everyday communication occurs in situations where cognitive and social demands are present. These types of situations may compound language deficits for people with aphasia (PWA). An understanding of the language interference that may occur from cognitive and social demands is an important precursor for assessment and intervention that addresses everyday communication situations.

Aims

To determine how cognitively and socially demanding conditions affect micro- and macrolinguistic production for people with moderate, mild, or no aphasia during narrative discourse and to compare effects among groups.

Method

Thirty participants with mild (n = 9), moderate (n = 9), or no (n …

In Memoriam: Fred R. Gowans (1936-2023), Rocky Mountain Fur Trade Historian, Jay H. Buckley

Faculty Publications

Fred R. Gowans is the proverbial American original – or, better yet, Western American original. Fred talked and wrote convincingly about the American West and the fur trade because he spent so much time in it, exploring or retracing old trails. Fred made no pretenses. He dressed for class, public talks, or academic presentations the same way he dressed for working with his horses: Western hat, Western shirt, Levis, cowboy boots, and on the rare occasion a sport coat and bolo tie. He lived with his wife Gloria in a log home that he and his father Floyd had built …

Review Of Tyler Lefevor And Lisa Tennsmeyer-Hansen Presentation, Peder Schillemat

Issues in Religion and Psychotherapy

No abstract provided.

Review Of Wendy Ulrich's Presentation, Joseph Chamberlain

Issues in Religion and Psychotherapy

No abstract provided.

Review Of Stacy Jones, Spencer Bradshaw, Rodney Limb Presentation, Brianna Holmes

Issues in Religion and Psychotherapy

No abstract provided.

Review Of Alan Hansen's Presentation, Jacob Larson

Issues in Religion and Psychotherapy

No abstract provided.

Finding Peace After Betrayal By Healing Shattered Trust Schemas, Ashly Leavitt

Issues in Religion and Psychotherapy

No abstract provided.

Review Of Terry Warner's Presentation, Jacob Tubbs

Issues in Religion and Psychotherapy

No abstract provided.

Ethically Managing Theories Of Agency In Counseling And Psychotherapy, Jeffrey S. Reber, Jacob D. Tubbs, Jacob A. Larson

Issues in Religion and Psychotherapy

Informed by personal and professional cultures, clients and therapists inevitably hold various assumptions and attributions about the possibility of free will. Given that these “theories of agency” may not always align, and in light of the ethics codes for psychotherapists and counselors, it is imperative, as a matter of cultural competence and responsivity, that therapists seek training in understanding different cultures of agency. To that end, and to help therapists navigate cultural differences and mitigate the risk of personal and professional values imposition, this article provides a conceptual framework for organizing the common formal and informal theories of agency that …

Review Of Christy Kane's Presentation, Benjamin Chamberlain

Issues in Religion and Psychotherapy

No abstract provided.

Spotlights: Care For Life, Sesi Technologies, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Research Summaries: Food Insecurity, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Food Insecurity And Solutions: Full Issue, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

General View Of The Merits & Application Of Audio Recording For Higher Intellectual Productivity, Yoshihiko Ariizumi

Learning, Teaching, & Researching Optimization

This article discuss the general features of audio recording including its merits. This 8 page material gives you an overview of this recording system.

Overview Of Global Food Insecurity And Solutions, Lakell S. Archer, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

A Vision For A Food-Secure Future Through Permaculture, Jim Gale

Journal of Nonprofit Innovation

In response to the pressing challenges of food security, sustainability, and resilience, Food Forest Abundance, led by visionary CEO Jim Gale, emerges as a beacon for permaculture-based agriculture and community development. This editorial explores the organization's pivotal role in advocating for a future where individuals, families, and communities thrive through sustainable practices and localized food systems. Central to Food Forest Abundance mission is the conviction that permaculture principles can revolutionize our approach to food security, health, and wellness by uniting agricultural and community leaders.

The catalyst for this movement was the World Farmers Market Coalition report, revealing the tangible economic, …

Exploring The Relationship Between Nonprofit Management Education Programs And Their Local Nonprofit Sector, Elise L. Kieffer

Journal of Nonprofit Innovation

This study sought to explore the relationship between nonprofit management education programs at institutions of higher education with nonprofit organizations in their local communities. Using a pragmatism methodology, I conducted interviews with directors of nonprofit management education programs and with corresponding nonprofit partners in their local communities. While research exists exploring the impacts and influences of nonprofit academic centers on their local sector - specifically regarding the training of practitioners - there is much less available in published literature exploring the actual effects of nonprofit management education programs on their local communities. This study begins what must be a more …