Digital Commons Network^™

Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams

Faculty Publications

Motivations for voluntary tax compliance that fall outside of a standard, rational model can be intrinsic or extrinsic. We use social media rhetoric about taxes to create a measure of tax sentiment that reflects taxpayers’ extrinsic, behavioral motivations for voluntary compliance, and then examine the association between public tax sentiment and tax compliance. Our machinelearning based approach for measuring sentiment uses millions of tax-related tweets, which vary by time and geography. We find that tax sentiment is negatively associated with tax compliance. Our main findings and cross-sectional tests are consistent with the notion that paying one’s taxes is a way …

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 …

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 …

Physical Activity, Anxiety, Depression, And Coping In Turkish Men And Women During The First Wave Of Covid-19, Bijen Filiz, Funda Coşkun Özyol, Bengü Güven, Ezel Nur Korur, Yılmaz Yüksel, Cavit Işık Yavuz, Kele Ding, Jingzhen Yang, J. Larry Durstine Phd, Facsm, Faacvpr, Fnak, Ming-Kai Chin, Gıyasettin Demirhan

Faculty Publications

A need exists to better understand the relationships between COVID-19, coping behaviors, physical activity and stress, and COVID-19’s impact on way of life. A cross-sectional study design was used to examine adult physical activity, hope, depression, anxiety, and coping status by gender during the COVID-19 pandemic, and to determine the impact of these variables on the coping process. The study also examined the effect of gender on the relation between physical activity and dependent variables. A global survey instrument was used in this study, including 1,400 Turkish adults. This study identified significant gender-based differences regarding physical activity, hope, depression, anxiety, …

The Contracts Word List: Integral Vocabulary For Reading And Writing English Contracts, Elizabeth Hanks, Brett James Hashimoto, Jesse Egbert

Faculty Publications

Both Business English as a Lingua Franca (BELF) and Legal English as a Lingua Franca (LELF) users engage with legal contracts regularly. However, contractual language is notoriously complex, due in part to the vocabulary it contains. To help mitigate the challenges related to learning the vocabulary of contracts, this paper introduces a word list of American English contracts called the ContractsWord List (CWL).We describe the compilation of the Corpus of English Business Contracts (CEBC) that represents six major contract types in 48 million words. The extraction of prevalent and specialized words from the CEBC is described, following validation procedures in …

Recent Trends In Corpus Design And Reporting: A Methodological Synthesis, Brett James Hashimoto, Kyra Nelson

Faculty Publications

Methodological design is a central issue for researchers in corpus linguistics. To understand trends in the reporting of important aspects of corpus design and the type of corpora being used in corpus linguistics research articles better, this study analyzes 709 descriptions of corpora from research published in corpus journals between 2010–2019. Each article was manually coded by two trained coders for aspects of corpus design, such as the population definition, sampling method, and sample size. Additionally, the study identifies missing information in corpus reporting. Our results show trends in corpus design, such as an increased use of spoken corpora. We …

The Effects Of A Brand-Specific, Hemp-Derived Cannabidiol Product On Physiological, Biochemical, And Psychometric Outcomes In Healthy Adults: A Double-Blind, Randomized Clinical Trial, Gianna F. Mastrofini, Bridget A. Mcfadden, Alexa J. Chandler Ph.D., Blaine S. Lints, Harry P. Cintineo, Nathaniel D. Rhoades, Caroline S. Vincenty, Sten O. Stray-Gundersen Ph.D., Abbi D. Lane, Shawn M. Arent Ph.D., Cscs*D, Fissn, Facsm, Fnak

Faculty Publications

Background: Cannabidiol (CBD) is a non-psychoactive phyto-cannabinoid derived from the Cannabis sativa plant. CBD exhibits various interactions at receptor sites, prompting the research of its potential anti-inflammatory, immunomodulatory, psychological, and pain-relieving effects. This study aimed to investigate the physiological, biochemical, and psychometric effects of a brand-specific, hemp-derived CBD product in healthy adults over a 12-week observation period. Methods: 54 healthy males and females (age = 25 ± 7y; BMI = 24.82 ± 3.25 kg/m2) recruited from a large Southeastern University completed the study. Participants arrived at the laboratory after > 8 h of fasting, and > 48 h without alcohol consumption and …

Common Questions And Misconceptions About Caffeine Supplementation: What Does The Scientific Evidence Really Show?, Jose Antonio, Daniel E. Newmire, Jeffrey R. Stout, Brandi Antonio, Maureen Gibbons, Lonnie M. Lowery, Joseph Harper, Darryn Willoughby, Cassandra Evans, Dawn Anderson, Erica Goldstein, Jose Rojas, Matías Monsalves-Álvarez, Scott C. Forbes, Jose Gomez Lopez, Tim Ziegenfuss, Blake D. Moulding, Darren Candow, Michael Sagner, Shawn M. Arent Ph.D., Cscs*D, Fissn, Facsm, Fnak

Faculty Publications

Caffeine is a popular ergogenic aid that has a plethora of evidence highlighting its positive effects. A Google Scholar search using the keywords “caffeine” and “exercise” yields over 200,000 results, emphasizing the extensive research on this topic. However, despite the vast amount of available data, it is intriguing that uncertainties persist regarding the effectiveness and safety of caffeine. These include but are not limited to: 1. Does caffeine dehydrate you at rest? 2. Does caffeine dehydrate you during exercise? 3. Does caffeine promote the loss of body fat? 4. Does habitual caffeine consumption influence the performance response to acute caffeine …

The Trial Of The Jurors - A Commentary On 12 Angry Men, Jonathan Van Patten

Faculty Publications

The movie, 12 Angry Men, is a fictionalized portrayal of a deliberation in a murder case from inside the jury room.  It provides a memorable treatment of the difficulty of deciding a case solely on the evidence admitted, as well as illuminating the dynamics of argument, emotion, and persuasion, particularly where deep-seated passions preclude honest evaluation of the evidence.

A Comparative Analysis Of Third-Party Litigation Funding In The United States And The United Kingdom, Gary Myers

Faculty Publications

Third-Party Litigation Funding (TPLF), which is also known as litigation finance, involves a financial arrangement in which a third party provides funding to support the plaintiff's pursuit of a civil lawsuit. The third party, in return, receives a portion of the proceeds if the litigation is successful. Like a contingent fee agreement, this type funding model enables a party to bring a lawsuit even if it does not have the resources to pay the up-front costs of the litigation. The important difference is that the litigation funder is not counsel to a party in the case, and that TPLF essentially …

Guns, Vices And Freedom, Oh My: A Preliminary Empirical Investigation, Royce De R. Barondes

Faculty Publications

This Essay estimates factors within States that are associated with per capita firearms ownership and the extent of legal restrictions con-cerning firearms. The metrics are: for the former, a proxy consisting of the fraction of suicides with a firearm; for the latter, Giffords Law Center’s ratings of the restrictiveness of a State’s regulation of fire-arms. For each, the Essay estimates the relationship between it and each of the levels of vices and freedom.

The Giffords score (more restrictions scored higher) is negatively related to the Cato Institute’s measure of overall freedom and regula-tory policy freedom but positively related to Cato’s …

Just Consumer Financial Protection: Prevention Or Cure, Andrea Boyack

Faculty Publications

This article examines the relationship between two complementary and related consumer financial protection approaches: regulatory oversight of financing terms (ex ante protection) and bankruptcy discharge of consumer debts (ex post protection). Although often conceptualized as distinct areas of law, consumer financial regulation and consumer bankruptcy are two sides of the same coin and function together to treat the harms of financial distress. This article seeks to explore the relationship and tensions between these various approaches by juxtaposing consumer debtor-creditor law attitudes and legal developments in continental Europe (primarily France and Germany) with those in the United States. After …

Choosing Your Judge, Alexander Gouzoules

Faculty Publications

Accounts of American litigation pose a contradiction: Forum shopping is acceptable, but judge shopping is not. Formal disfavor toward judge shopping is pervasive, and attempts by parties to manipulate the assignment of their case are deemed abusive and even sanctionable. Nevertheless, sophisticated judge-shopping tactics have proliferated in specific areas of the law—particularly in challenges to executive branch policies and in the reorganization of large companies under Chapter 11. In these disparate areas, judge-shopping strategies have been deployed in high-profile cases, ranging from a challenge to the FDA’s authorization of an abortion drug to the opioid-driven bankruptcy of Purdue Pharma. In …

News And Perspectives: Words Matter In Primatology, Michelle Bezanson, Liliana Cortés-Ortiz, Júlio César Bicca-Marques, Ramesh Boonratana, Susana Carvalho, Marina Cords, Stella De La Torre, Catherine Hobaiter, Tatyana Humle, Patrícia Izar, Jessica W. Lynch, Tetsuro Matsuzawa, Joanna M. Setchell, Gladys Kalema Zikusoka, Karen B. Strier

Faculty Publications

Postings on social media on Twitter (now X), BioAnthropology News (Facebook), and other venues, as well as recent publications in prominent journals, show that primatologists, ecologists, and other researchers are questioning the terms “Old World” and “New World” due to their colonial implications and history. The terms are offensive if they result in erasing Indigenous voices and history, ignoring the fact that Indigenous peoples were in the Americas long before European colonization. Language use is not without context, but alternative terminology is not always obvious and available. In this perspective, we share opinions expressed by an international group of primatologists …

Heritable Genome Editing, And The Future Of Novel Reproductive Technologies, Kerry L. Macintosh

Faculty Publications

This Article compares human reproductive cloning (HRC) and
heritable genome editing (HGE) to identify factors that encourage bans
on novel reproductive technologies. HRC drew legislative opposition
in part because it involved asexual reproduction and was incorrectly
associated with copying. HGE and other technologies that involve
sexual reproduction do not have those problematic qualities. HRC also
became entangled with research in which human embryos were cloned
to be harvested for their stem cells. HGE did not because scientists
learned how to create and edit pluripotent stem cells without creating
embryos. However, the legal history of HRC predicts that reproductive
technologies strongly …

Technological Health: A New Perspective On Individual Well-Being In The Digital Era, Tanner Skousen, J. Andrew Lear

Faculty Publications

An individual’s well-being encompasses various facets, including physical, mental, and social health. This paper proposes that in a technology-dependent world, practitioners and researchers must adopt a “technological health” perspective. Through conceptual inquiry and extensive literature review, we propose the concept of technological health, drawing from related concepts. We present an initial framework that explicates technological health through the dimensions of access to technology, ability to use technology, and autonomy over technology. Practically, this new perspective refocuses our understanding of technological challenges and invites an ideology of diagnoses and treatments to comprehensively address individual-level concerns associated with personal technology use. Academically, …

Transformative Learning Outcomes: Shifting The Learning Outcome Conversation From Assessment To Design, Mat D. Duerden, Jamin C. Rowan

Faculty Publications

What if the focus of learning outcomes shifted from telling students what they will know at the end of a course to who they will become? Learning outcomes have drifted away from informing curriculum design to providing parameters for external assessment. This article reviews this shift along with a proposal to reimagine learning outcomes as transformative learning outcomes. It discusses previous work on transformative learning outcomes and proposes a new conceptual definition: learning outcomes that articulate habits of mind or ways of being that students will develop because of a learning experience or sequence of learning experiences. Such learning outcomes …

A Labeled Magnitude Scale For Measuring The Anticipated Impact Of Immediate Experiences, Gary D. Ellis, Patti A. Freeman, Brian J. Hill, Jingxian Jiang, Kaylee Janes

Faculty Publications

Lundberg et al. (2022) recently developed a rubric for classifying experience impacts as ordinary, meaningful, memorable, or transformative. This article extends that contribution by developing a measure of anticipated impacts suitable for evaluating the anticipated impacts of immediate, structured experiences, such as heritage interpretation experiences, museum visits, and events. We developed a labeled magnitude scale (LMS) by calibrating six adverbial modifiers of impact intensity (negligible, slight, significant, profound, substantial, transformative) to judges’ ratings of ratio-scaled distances. We examined criterion-related evidence of validity using 2,867 experience observations from 594 university students who visited venues selected to advance their emotional connection to …

Expanding The Scope: Multimodal Dimensions In Aphasia Discourse Analysis—Preliminary Findings, Manaswita Dutta, Bijoyaa Mohapatra

Faculty Publications

Background: Aphasia, resulting from acquired brain injury, disrupts language processing and usage, significantly impacting individuals’ social communication and life participation. Given the limitations of traditional assessments in capturing the nuanced challenges faced by individuals with aphasia, this study seeks to explore the potential benefits of integrating multimodal communication elements into discourse analysis to better capture narrative proficiency in this population. Objective: This study examined how incorporating multimodal communication elements (e.g., physical gestures, writing, drawing) into discourse analysis may affect the narrative outcomes of persons with aphasia compared to those observed using methods that exclude multimodal considerations. Methods: Participants included individuals …

Memory And Myth In The Creation Of Identity: The Establishment Of The Vernal Public Library, Suzanne Marie Stauffer

Faculty Publications

Local history and lore reports that the Vernal Public Library owed its inception to a performance of Queen Esther Opera in 1907. However, the Vernal Express makes no mention of such a performance (nor can any such opera be identified), while it does record multiple other community fundraising events held to benefit the public library. One such, a unique event in public library history, occurred in 1908 when the public library association held a benefit performance of a stage version of Owen Wister’s popular Western novel, The Virginian. This documented event, however, seems to have been lost to history, as …

Covid-19 As A Chronic Stressor And The Importance Of Individual Identity: A Data-Driven Look At Academic Productivity During The Pandemic, Breanna N. Harris, Carolyn M. Bauer, James A. Carr, Caitlin R. Gabor, Jennifer L. Grindstaff, Caleigh Guoynes, Jennifer J. Heppner, Cris C. Ledon-Rettig, Patricia C. Lopes, Sharon E. Lynn, Carla B. Madelaire, Lorin A. Neuman-Lee, Maria G. Palacios, Paul Soto, Jennifer Terry

Faculty Publications

The COVID-19 pandemic impacted personal and professional life. For academics, research, teaching, and service tasks were upended and we all had to navigate the altered landscape. However, some individuals faced a disproportionate burden, particularly academics with minoritized identities or those who were early career, were caregivers, or had intersecting identities. As comparative endocrinologists, we determine how aspects of individual and species-level variation influence response to, recovery from, and resilience in the face of stressors. Here, we flip that framework and apply an integrative biological lens to the impact of the COVID-19 chronic stressor on our endocrine community. We address how …

Mobile Intervention To Address Cannabis Use Disorder Among Black Adults: Protocol For A Randomized Controlled Trial, Pamella Nizio, Bryce Clausen, Michael S. Businelle, Natalia Ponton, Ava A. Jones, Brooke Y. Redmond, Julia D. Buckner, Ezemenari M. Obasi, Michael J. Zvolensky, Lorra Garey

Faculty Publications

Background: African American or Black (hereafter referred to as Black) adults who use cannabis use it more frequently and are more likely to meet criteria for cannabis use disorder (CUD) than both White and Hispanic or Latin individuals. Black adults may be more apt to use cannabis to cope with distress, which constitutes a false safety behavior (FSB; a behavior designed to reduce psychological distress in the short term). Although FSB engagement can perpetuate the cycle of high rates of CUD among Black individuals, limited work has applied an FSB elimination treatment approach to Black adults with CUD, and no …

Insights Into Properties Of Biomass Energy Pellets Made From Mixtures Of Woody And Non-Woody Biomass: A Meta-Analysis, Rajitha Lakshan Rupasinghe, Priyan Perera, Rangika Bandara, Hiran Amarasekera, Richard Vlosky

Faculty Publications

There is a widespread global shift toward renewable energy sources, where the emphasis is on enhancing the utilization of renewable energy due to the rising costs associated with fossil fuels. In this light, biomass pellets made from woody and non-woody biomass and blends have gained increased attention. Extensive research has been conducted globally to enhance the quality of biomass pellets and to explore the potential to combine woody biomass with other non-woody forms of biomass in biomass pellet production. The heterogeneity of the raw materials used and resulting properties of the biomass pellets have led to the establishment of internationally …

Challenges And Opportunities In Sustainability Reporting: A Focus On Small And Medium Enterprises (Smes), Santi Setyaningsih, Rosita Widjojo, Peter Kelle

Faculty Publications

The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs) struggle to develop the sustainability reports that are today important and required by consumers. The rationale is that the sustainability report is influenced by governance practices, social responsibility, and environmental impact. The research successfully summarizes the barriers from 37 influential sustainability report papers by employing a thorough systematic literature review. It was based on 6 well-known databases with the limitation of exclusion criteria such as 11 years of research (2012–2023), used English, and more than 4 pages articles. According to the findings of this literature review …

“Courtesy, Respect, And Follow Through”: A Mixed Methods Evaluation Of Faculty Members’ Experiences, Needs, And Approaches To Research Collaborations, Daniela B. Friedman Ph.D., Christina Ek, Jean Neils-Strunjas Ph.D, Ccc-Slp, Andrea Tanner Ph.D., James R. Hébert Scd, Lorie Donelle, Sue E. Levkoff, Freda Allyson Hucek, Brooks Yelton Ma, Lmsw, Dwayne E. Porter

Faculty Publications

Introduction: Guided by a communications-focused framework developed by an interdisciplinary team of authors, this paper presents data from a survey of health science faculty members to better understand how research collaborations are established and maintained. Methods: An electronic survey was distributed to faculty in six colleges at a Research 1 institution. Quantitative data were downloaded into Excel and then RStudio for descriptive analysis. Open-ended, qualitative responses were coded and analyzed for themes. Results: Most respondents were in public health (44.0%) or medicine (25.3%); 40.0% were tenured. A grant deadline was the main impetus reported for initiating research collaborations (86.1%). Most …

Reflecting On Partnerships Established And Sustained Over Four Cycles Of A Federally Funded Cancer Prevention And Control Research Program: Lessons Learned For Community-Academic Networks, Swann Arp Adams, Lauren Workman Ph.D., Mayank Sakhuja, Brooks Yelton Ma, Lmsw, Karen E. Wickersham Phd, Rn, Ciaran Fairman, Jan Eberth Ph.D., Sue Heiney Scd, James Hébert Scd, Freda Allyson Hucek, Lauren Schaurer, Daniela B. Friedman Ph.D.

Faculty Publications

Introduction: The Centers for Disease Control and Prevention (CDC) funded Cancer Prevention and Control Research Network (CPCRN) is a national network which aims to accelerate the adoption and implementation of evidence-based cancer prevention and control strategies and interventions in communities, enhance large-scale efforts to reach underserved populations and reduce their cancer-related health disparities, and develop the capacity of the dissemination and implementation work force specifically in cancer prevention and control. Methods: Our site has been a part of the CPCRN since its inception in 2002 with the exception of the 2004–2009 funding cycle. As community-based participatory research is a core …

Protecting A Cornerstone Constitutional Right In The Age Of Zoom: The History And Case Law Surrounding The Confrontation Clause, Laura Anne Rose

Faculty Publications

As the legal field moves into the post-COVID-19 pandemic world, it is essential to evaluate the place virtual meeting software holds in the criminal justice trial system.  This article traces the historical roots of the Confrontation Clause, considers the Supreme Court jurisprudence on the topic with special emphasis on Crawford v. Washington and Maryland v. Craig, traces the circuit split on the use of two-way video communication in criminal trials, and concludes with a review of state cases where the protections of the Confrontation Clause are evaluated with the use of Zoom testimony.

The Future Of Indigent Defense In South Dakota, Neil Fulton, Brooklyn Bollweg

Faculty Publications

No abstract provided.

R.I.P. Rap, Thomas Simmons

Faculty Publications

In 1983, South Dakota's Legislature confirmed that the Rule Against Perpetuities ("RAP") was neutralized: "The common-law rule against perpetuities is not in force in this state." The legislative pronouncement, essentially unnoticed at the time, proved to be the seed from which the state's trust industry grew. This article, the second of two installments, continues the life history of RAP in South Dakota. The first installment surveyed common law RAP and its obscure, labyrinthine, counter-intuitive mechanics. This installment picks up with a survey of pre-1983 caselaw and uncovers an interesting nugget-it appears that South Dakota never recognized RAP in the first …

Dpal-Bert: A Faster And Lighter Question Answering Model, Lirong Yin, Lei Wang, Zhuohang Cai, Siyu Lu, Ruiyang Wang, Ahmed Alsanad, Salman A. Alqahtani, Xiaobing Chen, Zhengtong Yin, Xiaolu Li, Wenfeng Zheng

Faculty Publications

Recent advancements in natural language processing have given rise to numerous pre-training language models in question-answering systems. However, with the constant evolution of algorithms, data, and computing power, the increasing size and complexity of these models have led to increased training costs and reduced efficiency. This study aims to minimize the inference time of such models while maintaining computational performance. It also proposes a novel Distillation model for PAL-BERT (DPAL-BERT), specifically, employs knowledge distillation, using the PAL-BERT model as the teacher model to train two student models: DPAL-BERT-Bi and DPAL-BERT-C. This research enhances the dataset through techniques such as masking, …