Digital Commons Network^™

Billionaire Mark-To-Market Reforms: Response To Susswein And Brown, David Gamage, Reuven S. Avi-Yonah

Faculty Publications

In their essay, “Is It Time to Tax Disney’s Unrealized Capital Gains From 1965?” Donald B. Susswein and Kyle Brown argue that a mark-tomarket reform like the recent proposals for billionaire income tax reforms would amount to double taxation. We explain here why their arguments are incorrect. Instead, the primary impact of enacting a billionaire income tax reform would be to close the loopholes and combat the harmful political-optionality dynamics that enable many billionaire and megamillionaire taxpayers to fully and permanently escape income taxation on the majority of their true investment gains.

Search For The Radiative Penguin Decays B0 → K 0 SK 0 S Γ In The Belle Experiment, H. B. Jeon, K. H. Kang, H. Park, I. Adachi, H. Aihara, S. Al Said, D. M. Asner, H. Atmacan, T. Aushev, R. Ayad, V. Babu, S. Bahinipati, P. Behera, K. Belous, J. Bennett, F. Bernlochner, M. Bessner, V. Bhardwaj, B. Bhuyan, Milind Purohit, Et. Al.

Faculty Publications

We report results from the first search for the rare penguin-dominated decay mode B⁰→K ⁰ _S K ⁰ _Sγ, which can result from the production of tensor mesons f(1270) and f'(1525) in association with a photon. The search uses the full data sample of 772×10⁶  BB̅ pairs collected with the Belle detector at the KEKB asymmetric-energy e⁺e⁻ collider. No statistically significant signals are observed in the K ⁰ _S K ⁰ _S invariant mass range 1  GeV/c²K ⁰ _S K ⁰ _S/c², and the following upper …

Capturing The Pool Dilution Effect In Group Testing Regression: A Bayesian Approach, Stella Self Ph.D., Ms, Christopher Mcmahan, Stefani Mokalled

Faculty Publications

Group (pooled) testing is becoming a popular strategy for screening large populations for infectious diseases. This popularity is owed to the cost savings that can be realized through implementing group testing methods. These methods involve physically combining biomaterial (eg, saliva, blood, urine) collected on individuals into pooled specimens which are tested for an infection of interest. Through testing these pooled specimens, group testing methods reduce the cost of diagnosing all individuals under study by reducing the number of tests performed. Even though group testing offers substantial cost reductions, some practitioners are hesitant to adopt group testing methods due to the …

Author Correction: In Situ Recording Of Mars Soundscape (Nature, (2022), 605, 7911, (653-658), 10.1038/S41586-022-04679-0), S. Maurice, B. Chide, N. Murdoch, R. D. Lorenz, D. Mimoun, R. C. Wiens, A. Stott, X. Jacob, T. Bertrand, F. Montmessin, N. L. Lanza, C. Alvarez-Llamas, S. M. Angel Ph.D., M. Aung, J. Balaram, O. Beyssac, A. Cousin, G. Delory, O. Forni, T. Fouchet, O. Gasnault, H. Grip, M. Hecht, J. Hoffman, J. Laserna, J. Lasue, J. Maki, J. Mcclean, P. Y. Meslin, S. Le Mouélic, S. Le Mouélic, A. Munguira

Faculty Publications

In the version of this article initially published, the Acknowledgements statement was missing the text “Part of this research was carried out at the Jet Propulsion Laboratory, California Institute of Technology, under a contract with the National Aeronautics and Space Administration (80NM0018D0004),” which has now been inserted in the HTML and PDF versions of the article.

Latent Class Analysis Of Polysubstance Use And Sexual Risk Behaviors Among Men Who Have Sex With Men Attending Sexual Health Clinics In Mexico City, Rosibel Rodríguez-Bolaños, Ricardo Baruch-Dominguez, Edna Aril, Elsa Yunes-Díaz, Leonor Rivera-Rivera, Lizeth Cruz-Jiménez, Jim F. Thrasher Ph.D., Ma, Ms, Alan G. Nyitray, Eduardo Lazcando-Ponce

Faculty Publications

Men who have sex with men (MSM) are more likely to use drugs and other substances compared to their heterosexual peers. No studies have evaluated patterns of substance use among MSM adults in Mexico. We used latent class analysis (LCA) to identify MSM subgroups with specific substance use patterns and their associations with sexual behaviors. Methods: Data from 1850 adult MSM were collected at HIV clinics in Mexico City between September 2018 and December 2019. The structural equation modeling approach was used to estimate a LC model to identify patterns of substance use by self-report of substance use (i.e., cigarette …

Nothing Ventured, Nothing Gained: A Meta-Analysis Of Ceo Overconfidence, Strategic Risk Taking, And Performance, Barbara Burkhard, Charlotta Sirén, Marc Van Essen, Dietmar Grichnik, Dean A. Shepherd

Faculty Publications

Although overconfidence is acknowledged as one of the most common managerial decision-making biases, much uncertainty remains about its implications for firm performance. To resolve this uncertainty, we investigate how and why CEO overconfidence is related to firm performance using meta-analytic techniques on a sample of 199 studies. In particular, relying on behavioral decision theory, we develop alternative hypotheses regarding the impact of CEO overconfidence on firm performance. Contrary to the conventional belief that CEO overconfidence is detrimental, this study reveals that CEO overconfidence is, on average, beneficial for firm performance. Drawing on recent refinements of upper echelons theory and theoretical …

Predicting Lattice Vibrational Frequencies Using Deep Graph Neural Networks, Nghia Nguyen, Steph-Yves V. Louis, Lai Wei, Kamal Choudhary, Ming Hu, Jianjun Hu

Faculty Publications

Lattice vibrational frequencies are related to many important materials properties such as thermal and electrical conductivity as well as superconductivity. However, computational calculation of vibrational frequencies using density functional theory methods is computationally too demanding for large number of samples in materials screening. Here we propose a deep graph neural network based algorithm for predicting crystal vibrational frequencies from crystal structures. Our algorithm addresses the variable dimension of vibrational frequency spectrum using the zero padding scheme. Benchmark studies on two data sets with 15,000 mixed-structure and 35,552 rhombohedra samples show that the aggregated R2 scores of the prediction reach …

4d Spatio-Temporal Electric Field Characterization Of Ultrashort Light Pulses Undergoing Filamentation, Lana Neoričić, Christoph Jusko, Sara Mikaelsson, Chen Guo, Miguel Miranda, Shiyang Zhong, Felix Garmirian, Balazs Major, Jeffrey M. Brown, Mette B. Gaarde, Arnaud Couairon, Uwe Morgner, Milutin Kovačev, Cord L. Arnold

Faculty Publications

We present an experimental method capable of capturing the complete spatiotemporal dynamics of filamenting ultrashort laser pulses. By employing spatially resolved Fourier transform spectrometry in combination with the capability to terminate the filament at any length, we can follow the nonlinear dynamics in four dimensions, i.e. the transverse domain, time and filament length. Our method thus not only enables the full characterization of the filamentation process throughout its evolution, but also allows to identify and select laser pulses with desired parameters.

Loop Quantum Cosmology And Its Gauge-Covariant Avatar: A Weak Curvature Relationship, Bao Fei Li, Parampreet Singh

Faculty Publications

We explore the relationship between the effective dynamics in standard loop quantum cosmology (LQC) based on holonomies and triads obtained from gauge-fixing fluxes, and a modification of LQC based on holonomies and gauge-covariant fluxes (referred to as GLQC). Both the models yield singularity resolution via a bounce because of nonperturbative quantum geometric effects resulting in a maximum for energy density. In LQC, the bounce is extremely well captured by a ρ2 term in energy density with a negative sign which emerges as a nonperturbative modification to the classical Friedmann and Raychaudhuri equations. But details of such modifications in GLQC have …

The Effect Of Social Exclusion On Trust Among Youth Orphaned By Hiv/Aids: Evidence From An Event-Related Potentials Study, Jiaojiao Wan, Qi Zhao, Yafei Zhang, Lili Ji, Junfeng Zhao, Shan Qiao Ph.D., Xiaoming Li Ph.D.

Faculty Publications

Grounded in a follow-up study among children who lost one or both parents to HIV in central China in the early 2000s, we conducted an event-related potentials (ERPs) experiment to explore the effect of social exclusion on trust and the corresponding neurophysiological mechanism among youth orphaned by HIV/AIDS (“AIDS orphans”). A sample of 31 AIDS orphans (26.16 ± 3.34 years old; 15 female) and 32 age and development status matched controls (25.02 ± 3.45 years old; 14 female) participated in the study. They were all assigned to play Cyberball, a virtual ball-tossing game that reliably induced social exclusion (15 orphans, …

Post-Embryonic Phase Transitions Mediated By Polycomb Repressive Complexes In Plants, Valerie Hinsch, Samuel Adkins, Darren Manuela, Mingli Xu

Faculty Publications

Correct timing of developmental phase transitions is critical for the survival and fitness of plants. Developmental phase transitions in plants are partially promoted by controlling relevant genes into active or repressive status. Polycomb Repressive Complex1 (PRC1) and PRC2, originally identified in Drosophila, are essential in initiating and/or maintaining genes in repressive status to mediate developmental phase transitions. Our review summarizes mechanisms in which the embryo-to-seedling transition, the juvenile-to-adult transition, and vegetative-to-reproductive transition in plants are mediated by PRC1 and PRC2, and suggests that PRC1 could act either before or after PRC2, or that they could function independently of each other. …

Predicting Pavement Structural Condition Using Machine Learning Methods, Nazmus Sakib Ahmed, Nathan Huynh, Sarah Gassman, Robert Mullen, Charles Pierce, Yuche Chen

Faculty Publications

State departments of transportation recognize the need to incorporate pavement structural condition in their pavement performance models and/or decision processes used to select candidate projects for preservation, rehabilitation, or reconstruction at the network level. However, pavement structural condition data are costly to obtain. To this end, this paper develops and evaluates the effectiveness of two machine learning methods, Random Forest (RF) and eXtreme Gradient Boosting (XGBoost), for predicting a flexible pavement’s structural condition. The aim is to be able to predict whether a pavement section’s structural condition is poor or not based on Annual Average Daily Traffic (AADT), truck percentage, …

Age-Related Changes In Diffuse Optical Tomography Sensitivity Profiles From Childhood To Adulthood, Xiaoxue Fu Ph.D., John E. Richards

Faculty Publications

Significance: Diffuse optical tomography (DOT) uses near-infrared light spectroscopy to measure changes in cerebral hemoglobin concentration. Anatomical interpretations of the brain location that generates the hemodynamic signal require accurate descriptions of the DOT sensitivity to the underlying cortex. DOT sensitivity profiles are different in infants compared with adults. However, the descriptions of DOT sensitivity profiles from early childhood to adulthood are lacking despite the continuous head and brain development.

Aim: We aim to investigate age-related differences in DOT sensitivity profiles in individuals aged from 2 to 34 years with narrow age ranges of 0.5 or 1 year.

Approach: We implemented …

Partial Least Squares Enhances Genomic Prediction Of New Environments, Osval A. Montesinos-López, Abelardo Montesinos-López, Kismiantini, Armando Roman-Gallardo, Keith Gardner, Morten Lillemo, Roberto Fritsche-Neto, José Crossa

Faculty Publications

In plant breeding, the need to improve the prediction of future seasons or new locations and/or environments, also denoted as “leave one environment out,” is of paramount importance to increase the genetic gain in breeding programs and contribute to food and nutrition security worldwide. Genomic selection (GS) has the potential to increase the accuracy of future seasons or new locations because it is a predictive methodology. However, most statistical machine learning methods used for the task of predicting a new environment or season struggle to produce moderate or high prediction accuracies. For this reason, in this study we explore the …

Khsrp Loss Increases Neuronal Growth And Synaptic Transmission And Alters Memory Consolidation Through Rna Stabilization, Sarah L. Olguin, Priyanka Patel, Courtney N. Buchanan, Michela Dell'orco, Amy S. Gardiner, Robert Cole, Lauren S. Vaughn, Anitha Sundararajan, Joann Mudge, Andrea M. Allen, Pavel Ortinski, Jonathan L. Brigman, Jeffery L. Twiss, Nora L. Perrone-Bizzozero

Faculty Publications

KH-type splicing regulatory protein (KHSRP) regulates levels of several neuronal mRNAs linked to nervous system development and function.

The KH-type splicing regulatory protein (KHSRP) is an RNA-binding protein linked to decay of mRNAs with AU-rich elements. KHSRP was previously shown to destabilize Gap43 mRNA and decrease neurite growth in cultured embryonic neurons. Here, we have tested functions of KHSRP in vivo. We find upregulation of 1460 mRNAs in neocortex of adult Khsrp(-/-) mice, of which 527 bind to KHSRP with high specificity. These KHSRP targets are involved in pathways for neuronal morphology, axon guidance, neurotransmission and long-term memory. Khsrp(-/-) mice …

Chlorine-36 Surface Exposure Dating Of Late Holocene Moraines And Glacial Mass Balance Modeling, Monte Sierra Nevada, South-Central Chilean Andes (38°S), Brittany N. Price, Nathan D. Stansell, Alfonso Fernández, Joseph M. Licciardi, Alia J. Lesnek, Ariel Muñoz, Mary K. Sorensen, Edilia Jaque Castillo, Tal Shutkin, Isabella Ciocca, Ianire Galilea

Faculty Publications

The development of robust chronologies of Neoglaciation from individual glaciers throughout the high-altitude Andes can provide fundamental knowledge of influences such as regional temperature and precipitation variability, and aid in predicting future changes in the Andean climate system. However, records of Late Holocene glaciation from the Central Chilean Andes are sparse, and often poorly constrained. Here, we present ³⁶Cl surface exposure ages, dendrochronologic constraints, and glacial mass balance modeling simulations of Late Holocene glacier fluctuations in the Central-South Chilean Andes. A series of concentric moraine ridges were identified on Monte Sierra Nevada (38°S), where exposure dating of basaltic boulders …

Effect Of Behavioural Practice Targeted At The Motor Action Selection Network After Stroke, Jill C. Stewart, Jessica F. Baird, Stacy L. Fritz, Julius Fridriksson Ph.D.

Faculty Publications

Motor action selection engages a network of frontal and parietal brain regions. After stroke, individuals activate a similar network, however, activation is higher, especially in the contralesional hemisphere. The current study examined the effect of practice on action selection performance and brain activation after stroke. Sixteen individuals with chronic stroke (Upper Extremity Fugl–Meyer motor score range: 18–61) moved a joystick with the more-impaired hand in two conditions: Select (externally cued choice; move right or left based on an abstract rule) and Execute (simple response; move same direction every trial). On Day 1, reaction time (RT) was longer in Select compared …

Multi-Substituted Quinolines As Hiv-1 Integrase Allosteric Inhibitors, Long Phi Dinh, Jian Sun, Courtney D. Glenn, Krunal Patel, Julie A. Pigza, Matthew G. Donahue, Larry Yet, Jacques Kessl

Faculty Publications

Allosteric HIV-1 integrase (IN) inhibitors, or ALLINIs, are a new class of antiviral agents that bind at the dimer interface of the IN, away from the enzymatic catalytic site and block viral replication by triggering an aberrant multimerization of the viral enzyme. To further our understanding of the important binding features of multi-substituted quinoline-based ALLINIs, we have examined the IN multimerization and antiviral properties of substitution patterns at the 6 or 8 position. We found that the binding properties of these ALLINIs are negatively impacted by the presence of bulky substitutions at these positions. In addition, we have observed that …

A Monte Carlo Framework For Incremental Improvement Of Simulation Fidelity, Damian M. Lyons, James Finocchiaro, Misha Novitzky, Chris Korpela

Faculty Publications

Robot software developed in simulation often does not be- have as expected when deployed because the simulation does not sufficiently represent reality - this is sometimes called the `reality gap' problem. We propose a novel algorithm to address the reality gap by injecting real-world experience into the simulation. It is assumed that the robot program (control policy) is developed using simulation, but subsequently deployed on a real system, and that the program includes a performance objective monitor procedure with scalar output. The proposed approach collects simulation and real world observations and builds conditional probability functions. These are used to generate …

A Monte Carlo Framework For Incremental Improvement Of Simulation Fidelity, Damian Lyons, James Finocchiaro, Misha Novitsky, Chris Korpela

Faculty Publications

Robot software developed in simulation often does not be- have as expected when deployed because the simulation does not sufficiently represent reality - this is sometimes called the `reality gap' problem. We propose a novel algorithm to address the reality gap by injecting real-world experience into the simulation. It is assumed that the robot program (control policy) is developed using simulation, but subsequently deployed on a real system, and that the program includes a performance objective monitor procedure with scalar output. The proposed approach collects simulation and real world observations and builds conditional probability functions. These are used to generate …

Hytch Rewards: Incentivizing Sustainable Behavior, Jeff Cohu

Faculty Publications

Mark Cleveland, Co-founder and CEO of Hytch Rewards, was facing a dilemma. His technology- based startup, Hytch Rewards, was at a critical juncture in the company launch. The company

had just recorded its best quarter in company history, but the pandemic had placed the company’s future in jeopardy. Mark pulled together his team of advisors and investors and asked the question, “Should we pause, pivot, or continue to pursue the launch of the company?”

The team came back equally divided among the three options. “Some of our group said we should stop development work and place the company on hold …

A Roadmap For Quality Control Of Hardening And Hardened Printed Concrete, Viktor Mechtcherine, Kim Van Tittelboom, Ali Kazemian, Eric Kreiger, Behzad Nematollahi, Venkatesh Naidu Nerella, Manu Santhanam, Geert De Schutter, Gideon Van Zijl, Dirk Lowke, Egor Ivaniuk, Markus Taubert, Freek Bos

Faculty Publications

This article focuses on the specifics in characterizing the properties of additively manufactured, cement-based materials in their hardening and hardened states. Such characterization is required for the material development, structural design, and quality control of both printable material and 3D-printed elements. The related challenges are associated with the printed material's layered structure, which results in higher degrees of anisotropy and inhomogeneity in comparison to conventionally cast concrete. Thus, in the production of test specimens, the particularities of the real-scale 3D-printing process must be considered. Here a distinction is made between the production of samples for material testing prior to or …

Creditors’ Rights In Property Subject To A Beneficiary’S Right Of Withdrawal, S. Alan Medlin, F. Ladson Boyle

Faculty Publications

Estate plans often give trust beneficiaries powers of withdrawal for both tax and nontax reasons. For tax reasons, these powers of withdrawal are typically limited, such as a “five or five power” or a so-called Crummey power commonly pegged to the annual gift tax exclusion amount. A central issue with limited powers of with-drawal is the right of a beneficiary’s creditor to reach trust property subject to the beneficiary’s power to withdraw. Recent uniform statutes, such as the Uniform Trust Code and the Uniform Power of Appointment Act, as well as the Restatement (Third) of Trusts, provide guidance. This Article …

Erratum: The Perfect Storm? Covid-19 And Substance Use Amongst Social Work Students In The Usa (The British Journal Of Social Work (2021) Doi: 10.1093/Bjsw/Bcab192), Youn Kyoung Kim, Sung Seek Moon, Mansoo Yu, Mee Young Um, Arati Maleku, Omoshola Kehinde, David Pooler

Faculty Publications

In the originally published manuscript, the affiliation for co-author Dr Arati Maleku contained an error. This should read: College of Social Work instead of College only. This error is now corrected in the article online.

Beyond Quantum Cluster Theories: Multiscale Approaches For Strongly Correlated Systems, Herbert F. Fotso, Ka Ming Tam, Juana Moreno

Faculty Publications

The degrees of freedom that confer to strongly correlated systems their many intriguing properties also render them fairly intractable through typical perturbative treatments. For this reason, the mechanisms responsible for their technologically promising properties remain mostly elusive. Computational approaches have played a major role in efforts to fill this void. In particular, dynamical mean field theory and its cluster extension, the dynamical cluster approximation have allowed significant progress. However, despite all the insightful results of these embedding schemes, computational constraints, such as the minus sign problem in quantum Monte Carlo (QMC), and the exponential growth of the Hilbert space in …

Charging Of Radioactive And Environmental Airborne Particles, Gyoung G. Jang, Alexander I. Wiechert, Yong Ha Kim, Austin P. Ladshaw, Tyler Spano, Joanna Mcfarlane, Kristian Myhre, Joon Jin Song, Sotira Yiacoumi, Costas Tsouris

Faculty Publications

The charging of various airborne particles was investigated using single-particle levitation and charge-balance equations. Though radioactive decay and triboelectrification can induce charging, it is typically assumed that the aerosols in a radioactive plume will not carry significant charge at steady state since atmospheric particles can have their charge neutralized through the capture of adjacent counter-ions (i.e., diffusion charging). To assess this assumption, we directly measured the surface charge and charge density of various triboelectrically charged aerosols including radioactive uranium oxide (< 1 μm), urban dust, Arizona desert dust, hydrophilic and hydrophobic silica nanoparticles, and graphene oxide powders using an electric field-assisted particle levitator in air. Of these particles, uranium oxide aerosols exhibited the highest surface charge density. Charge balance equations were employed to predict the average charge gained from radioactive decay as a function of time and to evaluate the effects of diffusion charging on triboelectrically charged radioactive and non-radioactive particles in the atmosphere. Simulation results show that particles, initially charged through triboelectrification, can be quickly discharged by diffusion charging in the absence of radioactive decay. Nevertheless, simulation results also indicate that particles can be strongly charged when they carry radionuclides. These experimental and simulation results suggest that radioactive decay can induce strong particle charging that may potentially affect atmospheric transport of airborne radionuclides.

Symplectic Effective Field Theory For Nuclear Structure Studies, D. Kekejian, J. P. Draayer, V. I. Mokeev, C. D. Roberts

Faculty Publications

A symplectic effective field theory that unveils the observed emergence of symplectic symmetry in atomic nuclei is advanced. Specifically, starting from a simple extension of the harmonic-oscillator Lagrangian, an effective field theory applied against symplectic basis states is shown to yield a Hamiltonian system with one fitted parameter. The scale of the system can be determined self-consistently as the ratio of the average volume of a nucleus assumed to be spherical to its volume as determined by the average number of oscillator quanta, which is stretched by the fact that the plane-wave solution satisfies the equations of motion at every …

Ignoring Spatial And Spatiotemporal Dependence In The Disturbances Can Make Black Swans Appear Grey, R. Kelley Pace, Raffaella Calabrese

Faculty Publications

Automated valuation models (AVMs) are widely used by financial institutions to estimate the property value for a residential mortgage. The distribution of pricing errors obtained from AVMs generally show fat tails (Pender 2016; Demiroglu and James Management Science, 64(4), 1747–1760 2018). The extreme events on the tails are usually known as “black swans” (Taleb 2010) in finance and their existence complicates financial risk management, assessment, and regulation. We show via theory, Monte Carlo experiments, and an empirical example that a direct relation exists between non-normality of the pricing errors and goodness-of-fit of the house pricing models. Specifically, we provide an …

Perspectives Of African American Women About Barriers To Breast Cancer Prevention And Screening Practices: A Qualitative Study, Abosede F. Obikunle, Jochebed Bosede Ade-Oshifogun

Faculty Publications

Breast cancer is a severe illness that often has fatal consequences. Adherence to the recommendations for breast cancer surveillance is poorly practiced among African American women. The study aimed to identify barriers to preventative screening for breast cancer among African American women (AAW) using a qualitative research design. We explored the influence of personal barriers, stereotypes, socioeconomic status, culture, attitudes, and beliefs on African American women's behavior regarding breast cancer screening. Fourteen African American women were interviewed. Data analysis was completed with Interpretative Phenomenology Approach (IPA). This study's findings demonstrated that African American women perceived the barriers to breast cancer …

Climate Change Compliance, Susan S. Kuo, Benjamin Means

Faculty Publications

Unless corporations prioritize climate change mitigation, efforts to control global warming will fail. Yet, the strategies that have been proposed for enlisting corporations are insufficient to the task. In our era of political polarization, a comprehensive “Green New Deal” to transition the U.S. economy away from fossil fuels is a nonstarter. Nor can we expect corporate risk management or social responsibility to fill the gap; there are practical limits to how far corporate managers can depart from strategies designed to maximize profits for investors.

This Article contends that climate change is a compliance issue. Scholars have overlooked compliance as a …