Digital Commons Network^™

Analysis Of Social Media Discussions On (#)Diet By Blue, Red, And Swing States In The U.S, Amir Karami, A. A. Dahl, J. G. Shaw, S. P. Valappil, G. Turner-Mcgrievy, H. Kharrazi, P. Bozorgi

Faculty Publications

The relationship between political affiliations and diet-related discussions on social media has not been studied on a population level. This study used a cost- and -time effective framework to leverage, aggregate, and analyze data from social media. This paper enhances our understanding of diet-related discussions with respect to political orientations in U.S. states. This mixed methods study used computational methods to collect tweets containing “diet” or “#diet” shared in a year, identified tweets posted by U.S. Twitter users, disclosed topics of tweets, and compared democratic, republican, and swing states based on the weight of topics. A qualitative method was employed …

Automatic Categorization Of Lgbt User Profiles On Twitter With Machine Learning, Amir Karami, M. Lundy, F. Webb, H. R. Boyajieff, M. Zhu, D. Lee

Faculty Publications

Privacy needs and stigma pose significant barriers to lesbian, gay, bisexual, and transgender (LGBT) people sharing information related to their identities in traditional settings and research methods such as surveys and interviews. Fortunately, social media facilitates people’s belonging to and exchanging information within online LGBT communities. Compared to heterosexual respondents, LGBT users are also more likely to have accounts on social media websites and access social media daily. However, the current relevant LGBT studies on social media are not efficient or assume that any accounts that utilize LGBT-related words in their profile belong to individuals who identify as LGBT. Our …

Benevolent Exclusion, Anna Offit

Faculty Publications

The American jury system holds the promise of bringing commonsense ideas about justice to the enforcement of the law. But its democratizing effect cannot be realized if a segment of the population faces systematic exclusion based on income or wealth. The problem of unequal access to jury service based on socio-economic disparities is a longstanding yet under-studied problem—and one which the uneven fallout of the COVID-19 pandemic only exacerbated. Like race- and sex-based jury discrimination during the peremptory challenge phase of jury selection, the routine dismissal of citizens who face economic hardship excludes not only people but also the diversity …

Environmental Protection And Human Rights In The Pandemic, Sarah C. Slinger, Maria Antonia Tigre, Natalia Urzola

Faculty Publications

The Covid-19 outbreak in 2020 took the world by surprise. The virus spread quickly around the globe and death tolls were constantly on the rise at early stages of the pandemic. Although vaccine rollouts have helped halt the number of deaths, inequality in accessing vaccines and effective treatments is still a major issue. From the onset, Covid-19 negatively impacted global well-being and myriad human rights. The present report examines how environmental protection and related human rights have been affected by the Covid-19 pandemic. Based on link between environmental and human health, this report focuses on ecological human rights. The report …

A Model For Defunding: An Evidence-Based Statute For Behavioral Health Crisis Response, Taleed El-Sabawi, Jennifer J. Carroll

Faculty Publications

Too many Black persons and other persons of color are dying at the hands of law enforcement, leading many to call for the defunding of police. These deaths were directly caused by excessive use of force by police officers, but were also driven by upstream and institutional factors that include structural racism, institutional bias, and a historic culture of racialized violence. Public outcry against racial inequities has increased as the authority of police departments has expanded to include not only the authority to respond to and investigate criminal activity, but also to respond to calls regarding behavioral health issues and …

Journalism As A Public Good: How The Nonprofit News Model Can Save Us From Ourselves, Rosalie Westenskow, Edward L. Carter

Faculty Publications

At a time when many U.S. newspapers find themselves at the edge of a financial precipice, The Salt Lake Tribune’s recent transformation into a 501(c)(3) public charity presents a potentially promising route to economic safety for other daily newspapers. Although the nonprofit, tax-exempt model has been an increasingly popular one for new media outlets, the IRS’s bestowal of such status on a major daily newspaper marks an historic event—one that other newspapers, and their legal counsel, can learn from. This Article outlines several issues such practitioners and owners should be aware of as they consider taking the leap to …

Validity Of A Four-Item Household Water Insecurity Experiences Scale For Assessing Water Issues Related To Health And Well-Being, Sera L. Young, Joshua D. Miller, Edward A. Frongillo Jr., Godfred O. Boateng, Zeina Jamaluddine, Torsten B. Neilands

Faculty Publications

We sought to determine whether a shortened version of the 12-item Household Water Insecurity Experiences (HWISE) Scale, which measures water insecurity equivalently in low- and middle-income countries (LMICs), is valid for broad use. Using data from 9,261 households in 25 LMICs, subsets of candidate items were evaluated on their predictive accuracy, criterion validity, and sensitivity-specificity. A subset with items assessing "worry," "changing plans," "limited drinking water," and "inability to wash hands" because of problems with water (range: 0-12) were highly correlated with full HWISE Scale scores (correlation coefficient: 0.949-0.980) and introduced minimal additional error (root mean square error: 2.13-2.68). Criterion …

Impact Of Adverse Childhood Events On The Psychosocial Functioning Of Children Affected By Parental Hiv In Rural China, Jordan Ezell, Sayward Harrison, Yanping Jiang, Xiaoming Li

Faculty Publications

Introduction: Children affected by parental HIV are more likely than unaffected peers to experience trauma and are at-risk for negative psychological and social outcomes. This study aimed to examine the relationship between adverse childhood events and psychosocial functioning among children affected by parental HIV.

Methods: A total of 790 children ages 6–17 from Henan, China were enrolled in a longitudinal, randomized controlled trial of a resilience-based psychosocial intervention. At baseline, children reported on numerous psychosocial factors, including trauma exposure, symptoms of anxiety and depression, and peer social functioning. We used linear regression analysis to test the direct effect of trauma …

An Editing Process For Blind Or Visually Impaired Editors, Matt Baker, E.M. Nightingale, Suzy Bills

Faculty Publications

In the US, hundreds of thousands of individuals with visual disabilities work in occupations that typically entail editing text. Editing technologies for blind or visually impaired people have been analyzed by researchers for usability, accessibility, and feasibility. However, a tutorial is needed to provide blind or visually impaired workers with information on how to use these technologies. Key concepts: Technologies that blind or visually impaired individuals can use for editing text present challenges. Such challenges include the lack of usability in word processors’ text-editing features, navigational and sense-making issues with screen readers, limited text displayed by refreshable braille displays, and …

Surrogation Fundamentals: Measurement And Cognition, Paul Black, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

Measurement is a fundamental part of accounting. A primary purpose of measurement is to provide more concrete representations of abstract strategic objectives. A potential consequence of using measures to proxy for less-tangible strategic constructs is the tendency for managers to fall prey to surrogation, losing sight of strategic constructs and behaving as though measures are the constructs of interest. We show that surrogation is a nonconscious process. We also extend understanding of the conditions necessary for surrogation to occur by showing that mere awareness of measurement (even absent compensation) is sufficient to induce surrogation. These findings have implications for any …

Beyond Borders: Uncertainty In Supragovernmental Tax Enforcement And Corporate Investment, Zackery D. Fox, Martin Jacob, Jaron H. Wilde, Ryan J. Wilson

Faculty Publications

Amid growing globalization, many countries have offered tax incentives to attract corporate investment. Prior research studies the role such incentives play in firms’ location and investment choices. However, we have limited evidence on the role that uncertainty about the intensity of future tax enforcement plays in those decisions. In 2013, the European Commission (“E.C.”) abruptly began investigating tax ruling practices of several countries in response to allegations that certain firms received preferential tax treatment (“state aid cases”). We use this setting to study the economic consequences of increased uncertainty about future tax enforcement. We find evidence consistent with significant reductions …

Evasive Entrepreneurship: Circumventing And Exploiting Institutional Impediments For New Profit Opportunity In An Emerging Market, Nnaoke Ufere, James Gaskin

Faculty Publications

Evasive entrepreneurship (circumvention and exploitation of institutions by entrepreneurs) is a prevalent practice in many developing economies. Extant literature on the topic falls short of providing adequate theories to explain its triggers, mechanisms, and consequences. Leveraging extensive survey data from the World Bank, we used structural equation modeling to examine the relationship between evasive entrepreneurial behavior—tax evasion and bribery—and the relative payoff of such practices. Of the 2599 Nigerian entrepreneurs in our sample, the majority admitted to engaging in evasive entrepreneurship. The data suggest that institutional factors thought to constrain entrepreneurship in emerging markets are counter-intuitively perceived by founders as …

Crowdfunding Deception Perception: What Makes Would-Be Contributors Perceive Fakeness In Crowdfunding Campaigns?, James Gaskin, Mark J. Keith, Thomas O. Meservy, Nathan W. Twyman, Taylor M. Wells

Faculty Publications

This study illuminates the signals that cause contributors to perceive realness and fakeness in a crowdfunding campaign. A grounded theory approach involving 818 human evaluations of 225 COVID-19-related charitable crowdfunding campaigns identified the validity of the campaign’s stated need, its descriptive detail and writing quality, and having a reputable campaign sponsor as important signals of realness and/or deception, as well as other factors. Commonly used NLP measures have heavy overlap with these reported signals, but by themselves reflect roughly half of the variance explained. Crowdfunding platforms can use this information to help campaign organizers improve public perceptions.

Rigor, Relevance, And Practical Significance: A Real-Life Journey To Organizational Value, Joseph S. Valacich, Jeffrey L. Jenkins

Faculty Publications

In this essay, we describe a research journey focusing on how to analyze mouse cursor movements, typing fidelity, and data from other human-computer interaction (HCI) devices to better understand the end-user online experience. We begin by defining organizational value and how it relates to other aspects that researchers use to assess academic research quality. We then describe and contrast our research journey by demonstrating key research milestones: from achieving statistical significance to achieving practical significance and, finally, to reaching relevance to practice. We then explain how we crossed the chasm between academic research and technology commercialization (i.e., the last research …

Anonymous Equity Research, Travis Dyer, Eunjee Kim

Faculty Publications

Crowdsourced financial information platforms often allow content contributors to publish equity research anonymously. This study examines whether investors value or discount information in anonymous equity research. In the short window around research releases, we find that investors’ stock price reaction to anonymous research is muted in comparison to nonanonymous research. Consistent with credibility concerns influencing investor response, we document that this discount to anonymous research dissipates as the monitoring of content contributors intensifies and as authors develop a reputation for high-quality reporting. In addition, we perform a content analysis on the research reports and find that the muted market reaction …

The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*, Travis Dyer, Nicholas Guest, Jia Yin (Elisha) Yu

Faculty Publications

Quantitative investing relies on stable data generating processes and limited human involvement, which could create lower flexibility in the face of changing economic conditions. In this study, we examine quantitative investors’ ability to navigate a common and material change to the financial data generating process: new accounting standards. We find that returns of quantitative mutual funds temporarily decrease following the implementation of standards that change the definition of key accounting variables. The lower performance we document is relative to more traditional “discretionary” funds that rely heavily on human skill and judgment to make day-to-day investment decisions. Our result is predictably …

The Effects Of High Estimate Uncertainty In Auditor Negligence Litigation*, Jeffrey Pickerd, M. David Piercey

Faculty Publications

We examine how jurors’ negligence judgments and attorneys’ out-of-court settlements are differently impacted by two features of a materially misstated accounting estimate—the amount of estimate uncertainty and whether the misstated account is disaggregated into its own line-item or aggregated with other accounts into a single financial statement line-item. We predict and find that jurors and attorneys react to estimate uncertainty in opposite directions under common conditions. This finding is important because when jurors’ judgments and attorneys’ settlements differ, research into juror judgments alone may not capture a complete picture of auditor liability because the vast majority of audit litigation is …

Corporate Governance And Tax Avoidance: Evidence From Governance Reform, Jon Kerr, Richard Price, Francisco J. Román, Miles A. Romney

Faculty Publications

Prior literature struggles to find evidence in U.S. settings to support the Desai and Dharmapala (2006) theory on how corporate governance affects tax avoidance. Most studies rely on equity incentive compensation as their governance proxy. We use a Mexican setting to examine this association and find firms with stronger governance engage in less tax avoidance. We rely on both a hand-collected governance index and governance reform to show improved corporate governance pushes tax avoidance toward a new equilibrium. Supplementary analyses show associations between governance and tax avoidance are greatest for tax-cost-sensitive familyowned firms and non-cross-listed firms with naturally weaker governance. …

Accruals Earnings Management Proxies: Prudent Business Decisions Or Earnings Manipulation?, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, Rachel Scott

Faculty Publications

Over the last 5 years, the top accounting journals have published 388 articles that incorporate an empirical proxy for accruals-based earnings management. Researchers use these proxies to measure diverse managerial activities that represent fundamentally different constructs (from beneficial earnings management at one end of the spectrum to earnings manipulation at the other). We present a simple framework that defines the specific construct of “earnings manipulation” and places it within the context of the broader concept of “earnings management.” At the construct level, one distinguishing characteristic of earnings manipulation is that accruals reversals cause future earnings to be lower than earnings …

The Effect Of Amplification On Cortical Synchrony In Children With Auditory Neuropathy Spectrum Disorder, Garrett Cardon, Anu Sharma

Faculty Publications

Objective: The benefit of hearing aids as a clinical intervention strategy for children with Auditory Neuropathy Spectrum Disorder (ANSD) remains controversial. The goal of this study was to determine whether amplification through hearing aid use increased cortical phase synchrony in children with ANSD. Design: Using inter-trial coherence (ITC) of the EEG signal as a measure of cortical phase-locking, we examined differences in cortical phase synchrony in children with ANSD using both cross-sectional and longitudinal designs. Study Sample: Participants in the cross-sectional and longitudinal portions of the study included 58 and 16 children with clinical diagnoses of ANSD, respectively. Results: Results …

Forgiveness And Gratitude As Mediators Between Religious Commitment And Well-Being Among Latter-Day Saint Polynesian Americans, Davis Kealanohea Kane, G. E. Kawika Allen, Timothy B. Smith, M Ming, Aaron Jackson, Derek Griner, Elizabeth Cutrer-Parraga

Faculty Publications

An abundance of research has investigated well-being as it relates to religiosity and character strengths, such as forgiveness and gratitude. However, few studies have investigated how increases in forgiveness and gratitude might explain why religious commitment enhances well-being, particularly for U.S. ethnic/racial minority populations. This study investigated if the character strengths of forgiveness and gratitude mediated the relationship between religious commitment and well-being among Latter-day Saint Polynesian Americans – a fast growing, yet understudied, population. Results indicated that forgiveness and gratitude fully mediated the relationship between religious commitment and self-esteem, and gratitude partially mediated the relationship between religious commitment and …

Social Emotional Learning And The National Core Arts Standards: A Cross-Disciplinary Analysis Of Policy And Practices, Mark Graham, Matt Omasta, Stephanie L. Milling, Elizabeth Murray, Amy Peterson Jensen, Johanna J. Siebert

Faculty Publications

Arts education advocates sometimes point to extrinsic benefits of arts learning, including Social Emotional Learning (SEL). This study considers if and how the National Core Arts Standards (NCAS) in dance, media arts, music, theater, and visual art may align with SEL standards adopted by the state of Illinois, upon which other SEL standards have been modeled. A team of arts education experts coded 15,500 intersections of arts standards &SEL goals. They found a great deal of indirect alignment between the NCAS and SEL objectives, but direct alignment was rare. As the types and degrees of alignment varied by discipline, broad …

Effects Of Moderate Sleep Restriction During 8-Week Calorie Restriction On Lipoprotein Particles And Glucose Metabolism, Joshua R. Sparks, Ryan R. Porter, Shawn D. Youngstedt, Kimberly P. Bowyer, J. Larry Durstine, Xuewen Wang

Faculty Publications

Study Objectives

This study examined how glucose, glucose regulatory hormones, insulin sensitivity, and lipoprotein subclass particle concentrations and sizes change with sleep restriction during weight loss elicited by calorie restriction.

Methods

Overweight or obese adults were randomized into an 8-week calorie restriction intervention alone (CR, n = 12; 75% female; body mass index = 31.4 ± 2.9 kg/m2) or combined with sleep restriction (CR+SR, n = 16; 75% female; body mass index = 34.5 ± 3.1 kg/m2). Participants in both groups were given the same instructions to reduce calorie intake. Those in the CR+SR group were instructed to reduce their …

Examining Eating Attitudes And Behaviors In Collegiate Athletes, The Association Between Orthorexia Nervosa And Eating Disorders, Nancy A. Uriegas, Zachary K. Winkelmann, Kelly Pritchett, Toni M. Torres-Mcgehee

Faculty Publications

Orthorexia nervosa (Orthorexia) is an eating attitude and behavior associated with a fixation on healthy eating, while eating disorders (EDs) are clinically diagnosed psychiatric disorders associated with marked disturbances in eating that may cause impairment to psychosocial and physical health. The purpose of this study was to examine risk for Orthorexia and EDs in student-athletes across sex and sport type and determine the association between the two. Student-athletes ( = 1,090; age: 19.6 ± 1.4 years; females = 756; males = 334) completed a survey including demographics, the ORTO-15 test (values), the Eating Attitudes Test-26 (EAT-26; >20 score), and additional …

Implementation Of Brain Breaks(R) In The Classroom And Its Effects On Attitudes Towards Physical Activity In A Chinese School Setting, Ke Zhou, Sensen He, Yanli Zhou, Biljana Popeska, Garry Kuan, Li Chen, Ming-Kai Chin, Magdalena Mo Ching Mok, Christopher R. Edginton, Ian Culpan, J. Larry Durstine

Faculty Publications

This study aimed to examine the effects of three-months of classroom-based Brain Breaks Physical Activity Solution (Brain Breaks®) on attitudes toward physical activity levels of primary school children in Henan Province, China. The participants were 704 children enrolled in grades 3–5 who were randomly assigned to either an experimental or a control group. The experimental group participated in Brain Breaks® video intervention for 3–5 min daily, at low-to-moderate intensity for three consecutive months. The control group resumed their normal routine. The children’s attitudes in both groups towards physical activity (PA) were evaluated using the self-reported Attitudes toward Physical Activity Scale …

Review Of Gómez Unamuno, Aurelia. Entre Fuego, Memoria Y Violencia De Estado: Los Textos Literarios Y Testimoniales Del Movimiento Armado En México. A Contracorriente, 2020. 578 Pp., Rebecca Janzen

Faculty Publications

Gómez Unamuno, Aurelia. Entre fuego, memoria y violencia de Estado: los textos literarios y testimoniales del movimiento armado en México. A Contracorriente, 2020. 578 pp.

Teaching Italian Romanticism Through Philately And Choral Works, Ilona Klein

Faculty Publications

Philately and choral works can be excellent integrative pedagogical tools when teaching Italian Romanticism at the undergraduate level. In the classroom, postage stamps provide an historical narrative for students and can help clarify the political, artistic and cultural mood of the time. The intrinsic symbolism of stamps represents the way a nation wants to be seen by the rest of the world. Instrumental and choral music, in their infinite combination of tones, combine sound with sung words, creating an artistic subtext that reveals the complexity and variety of human aesthetic expression. For the current generation of students accustomed to visual …

Secondary Qualities As Dispositions, Nathan Rockwood

Faculty Publications

In this paper I will defend the view that, according to Locke, secondary qualities are dispositions to produce sensations in us. Although this view is widely attributed to Locke, this interpretation needs defending for two reasons. First, commentators often assume that secondary qualities are dispositional properties because Locke calls them “powers” to produce sensations. However, primary qualities are also powers, so the powers locution is insufficient grounds for justifying the dispositionalist interpretation. Second, if secondary qualities are dispositional properties, then objects would retain secondary qualities while not being observed, but Locke says that colors “vanish” in the dark. Some commentators …

Worse Than Human?, Michael Risch, Derek E. Bambauer

Faculty Publications

The rise of algorithm-driven decision making enabled by Big Data has generated widespread concern among legal scholars. However, few critics have considered data on people’s existing preferences about the role of algorithms in decision systems. This Article uses empirical analysis of a novel, large dataset of consumer surveys to elucidate those preferences. The surveys explore whether people prefer to have an algorithm or a human determine an outcome affecting their welfare in a range of representative scenarios with varying stakes. The Article examines how preferences change when one type of decisionmaker produces results that are more accurate, faster, cheaper, or …

Difficulty Of Care: Alligning Tax And Health Care Policy For Family Caregiving, Christine S. Speidel

Faculty Publications

In the United States millions of people live with disabilities, many of whom require assistance with activities of daily life to remain in their homes and communities. However, financial support for this assistance is limited. Many caregivers forgo working outside the home in order to provide care to a family member. And while state and federal programs provide some compensation for caregiving, caregivers frequently face problems including poverty, lack of health insurance, lack of Social Security and Medicare credits, and lack of retirement savings. Our nation’s paltry support for caregiving threatens the practical ability of people with disabilities to choose …