Digital Commons Network^™

Tax In The Echo Chamber, Kathleen Delaney Thomas

Faculty Publications

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This Essay explores the concept of social media echo chambers in the context of tax law. Specifically, in addressing this Symposium’s topic of “AI in Tax Law,” the Essay argues that a significant and growing number of taxpayers encounter information about the tax system through their interaction with social media content that is selected by machine-learning algorithms. Tax information, commentary, and advice abound on social media, and nearly eighty percent of those considered Gen-Z or millennials seek out tax and financial advice on social media platforms. Policymakers who are interested in keeping the public informed about the tax system, thereby …

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The Arbitrary Myth: Challenging Trademark Law's Elevation Of Arbitrary Marks, Dustin Marlan

Faculty Publications

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Under its Abercrombie spectrum, trademark law grants “arbitrary” marks—like APPLE for computers or AMAZON for retail—its highest form of protection, treating them as equivalent to fanciful marks such as KODAK or EXXON. This Article challenges that foundational assumption. Unlike fanciful marks, which are invented and enjoy strong source-identifying capacity due to their novelty, arbitrary marks draw on existing language through catachresis: a rhetorical move that repurposes a common word in novel commercial context. In doing so, arbitrary marks generate layered metaphoric meanings that more closely resemble the associative leaps of suggestive marks, rather than the invented distinctiveness of fanciful ones. …

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My Negotiation Chatbot Toby And Pedagogical Governance, Renee Henson

Faculty Publications

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The use of artificial intelligence (AI) chatbots is exploding. Adolescents increasingly prefer interactions with AI companions over peers. Adults rely on these systems for health planning, therapy, administrative assistance, nutrition guidance, and even simulated “romantic relationships.” Individuals and institutions are adopting AI tools at a pace that far exceeds the development of governance frameworks.

I developed Toby for use in my first-year Lawyering: Problem-Solving and Dispute Resolution (“Lawyering”) course to expose students to the dynamics of negotiating against an opposing counsel with a difficult personality—a type of adversary all too common in legal practice, yet difficult to prepare for. Toby …

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Mental And Physical Humanlikeness In Artificial Intelligence Influencers: Effects On Humanness, Eeriness, And Consumer Responses, Terry Kim Ph.D., Hyunjoo Im

Faculty Publications

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Artificial intelligence (AI) influencers, nonhuman characters powered by AI, have garnered a significant following on social media in recent years. Through two between-subjects online experiments (n = 957), this study investigates the impact of AI influencers' appearance realism and self-disclosure on consumer perceptions (humanness and eeriness) and their downstream responses (intention to self-disclose, intention to follow the advice, and brand attitude). Drawing from anthropomorphism and theory of mind, this study emphasizes the distinction of two dimensions of AI influencers' humanlikeness (physical and mental) which differently affect the humanness and eeriness of the AI influencer. Results indicate that the AI …

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Hyena: An Observing System Simulation Experiment For Hypothetical Energetic Neutral Atom Imagers, Joel Tibbetts, Amy Keesee, Matina Gkioulidou, Robert Demajistre, Viacheslav Merkin

Faculty Publications

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Mesoscale plasma sheet flows are widely understood to be a critical component of the overall picture of energy, particle, and magnetic flux transport during periods of geomagnetic activity. Without simultaneous measurements with true global coverage, the short lifetime (~10 min) and localized spatial extents (~1–3 R_E in azimuth) of these structures make obtaining a global picture of their contributions to stormtime magnetosphere dynamics difficult to characterize. Energetic neutral atom (ENA) imaging can enable remote mapping of plasma energization in the magnetosphere; however, its line-of-sight integrated nature, coupled with the challenging-to-characterize attributes of the target physical phenomena, means that numerous …

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Workshop Outcomes Report: 2nd International Workshop On Seismic Resilience Of Arctic Infrastructure And Social Systems, Majid Ghayoomi, Daniela Morganti

Faculty Publications

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The report provides an overview of the second international workshop on Seismic Resilience of Arctic Infrastructure and Social Systems. The report discusses agenda, workshop activities, interdisciplinary working groups, and results. It ends with several strategic questions and investigation plans that were developed as part of the workshop activities.

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De-Skilling Or Re-Skilling? The Case For Smarter Writing Assignments, John Lande

Faculty Publications

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This article challenges the assumption that AI inevitably leads to the de-skilling of law students.  Some faculty understandably fear that students will use AI to bypass critical thinking and avoid meaningful effort.  This article reframes AI as a potential catalyst for improving legal education rather than inherently a threat.

Concerns about de-skilling generally are based on the assumption that faculty will not change traditional writing assignments.  This article analyzes why these assignments often fail to help students develop strong analytical and writing skills. These include limited instruction in basic writing skills, poor design, lack of feedback, and faculty inertia in …

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Factors Influencing Senior Practicum Readiness For Nursing Practice: A Descriptive Correlational Study, Beth Nease Phd, Dnp, Rn, Ne-Bc, Cynthia F. Corbett Phd, Rn, Faan, Stephanie Armstrong Phd, Msn, Rn, Kesheng Wang Phd, Ma, Bs, Kathy Casey, Kong Chen

Faculty Publications

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Background:

This study investigated the influence of belongingness, self-efficacy, and clinical learning support on readiness for nursing practice and explored the role of demographic factors and nursing program differences.

Method:

A quantitative, descriptive approach was used to explore undergraduate prelicensure senior nursing students' perceptions across the United States.

Results:

Descriptive statistics, Pearson correlation, and multiple linear regression demonstrated students in traditional Bachelor of Science in Nursing programs reported significantly higher scores across all domains compared with those in associate degree programs (p < .01). Similarly, students in programs with ≤400 clinical hours and those assigned only one preceptor scored significantly higher on all measures (p < .01 and p < .05, respectively). Regression analysis indicated self-efficacy and learning support explained 47.9% of the variance in practice readiness (p < .05).

Conclusion:

These findings share how clinical experiences shape students' readiness for nursing practice. Recommendations …

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Financial Statecraft, Graham S. Steele

Faculty Publications

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The purse is mightier than the sword. In recent decades—from the Cold War to the War on Drugs to the War on Terror to Russia’s invasion of Ukraine—financial institutions have increasingly become the conduits for the United States government’s foreign policy. This Article argues there are deep and under-appreciated connections between the use of money and credit to influence geopolitics, which this Article terms “financial statecraft,” and the goals of financial regulation.

This Article begins by establishing a framework for understanding the partnership between banks and the government in service of financial statecraft. Next, this Article engages in a critical …

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Gendered Words And Patent Grant Rates: A Textual Analysis, Deborah R. Gerhardt, Miriam Marcowitz-Bitton, W. Michael Schuster, Avshalom Elmalech, Omri Suissa, Moshe Mash

Faculty Publications

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Text is a vehicle to convey information that reflects the writer’s linguistic style and communication patterns. By studying these attributes, we can discover latent insights about the author and their underlying message. This article uses such an approach to better understand patent applications and their inventors.

While prior research focuses on patent metadata (i.e., filing year or gendered inventor names), we employ machine learning and natural language processing to extract hidden information from the words in patent applications. Through these methods, we find that inventor gender can often be identified from textual attributes—even without knowing the inventor’s name. This ability …

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Who's Afraid Of Copyright And Ai?, Deborah R. Gerhardt

Faculty Publications

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Copyright and AI need not be a copyright no man’s land. Recent decisions by the Copyright Office have gotten so much media attention that many creators are unsure if they can secure copyright protection if they use AI as a creative tool. The proposed creative control paradigm can help us all tackle the challenge of determining when works created with the assistance of AI are copyrightable. Instead of relying on long-established nuanced precedent for protecting works generated with new technology, the Copyright Office asserts that any content generated with assistance from AI tools is unprotectable. This position is radically inconsistent …

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A Different Starting Point: Youth Discipleship For A New Generation, Rogelio Paquini

Faculty Publications

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No abstract provided.

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Cisheterosexism In Lgbtqia+ Health Resource Guides, Vanessa Kitzie, Olivia Reed, Amirezza Kalantari

Faculty Publications

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Cisheterosexism in LGBTQIA+ Health Resource Guides Vanessa Kitzie, Amirezza Kalantari, Olivia Reed University of South Carolina, School of Information Science [email protected] Limited healthcare resources lead many LGBTQIA+ people to peer networks, often accessed via search engines to find community-created health resource websites [1–3]. Academic library guides benefit privileged LGBTQIA+ identities [4], but little is known about community guides, which may reinforce cisheterosexist narratives, causing stigma and stress [5, 6]. This study addresses this gap by scraping Google results for LGBTQIA+ health resources across US states, examining how cisheterosexism shapes health topics, geography, and representation of LGBTQIA+ populations. We hypothesize that …

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Expert Asymmetry: Evidence From Securities Litigation, Adam Callister, Andrew Granato, Belisa Pang

Faculty Publications

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Modern litigation often involves two separate, extra-legal features: (1) contingency fee arrangements with the plaintiff-side attorney, and (2) a “battle of the experts” where the outcome of the case rests on conflicting expert witness testimony. We construct a model to illustrate that when these features occur simultaneously, in contexts where plaintiff-side attorneys bear the cost of hiring experts upfront, defendants will spend systematically more than plaintiffs on hiring expert witnesses. Our model is motivated by hand-collected data from a decade of securities class action litigation, where we show that experts polarize into almost entirely plaintiff-side versus defense-side experts, that defense-side …

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Governing By Fragments: Soviet Ruins And The Architecture Of Unaccountability In Kazakhstan, Robert A. Kopack, Magdalena E. Stawkoski

Faculty Publications

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This article examines two case studies in Kazakhstan with research into how Soviet institutional legacies underwrite extractive economies that render toxic costs invisible in post-Soviet setting. Through ethnographic work in Stepnogorsk (uranium processing) and the Semipalatinsk Test Site (nuclear weapons testing), we extend Gabrielle Hecht’s residual governance framework to demonstrate how inherited bureaucratic compartmentalization now serves market rather than state interests. We introduce the concept of functional nonreform to describe how distributed actors maintain Soviet-era boundaries that prevent accountability: Agencies monitor but don’t enforce, health authorities lack jurisdiction over contaminated sites, and environmental agencies measure radiation but cannot restrict land …

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Can You Hear Me Now?, Daniel Gonzalez, Amanda Moore

Faculty Publications

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No abstract provided.

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The Study Of The Quasi-Periodicity Observed On Plasma Density And Magnetic Field On Saturn's Magnetosphere: An Information Theory Approach, B. R. Neupane, J. R. Johnson, P. A. Delamere, Simon Wing, A. Sciola, K. Sorathia, Joe Caggiano, B. Mino, Colby Maxim

Faculty Publications

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No abstract provided.

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A Predator-Prey Biological Model Of Multiple Species With Linear Growth Rates, Joon Hyuk Kang

Faculty Publications

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No abstract provided.

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Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency, Scott C. Jackson, John D. Keyser, Douglas F. Prawitt

Faculty Publications

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Auditors often underestimate the severity of internal control deficiencies, particularly when associated misstatements are immaterial. We find that auditors are more likely to correctly classify a material weakness when no misstatement information is provided than when misstatement information is available, and that this finding may unconsciously arise from auditors’ construal level in judging control deficiency severity. Through a series of experiments, we manipulate misstatement information related to an internal control deficiency designed to represent a material weakness. We hold the size of potential misstatement constant and find that auditors and graduate auditing students are less likely to correctly assess the …

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Efficiently Stowed Flashers With Uniform-Thickness Panels Based On Non-Developable Origami, Larry L. Howell, Robert J. Lang, Specer P. Magleby, Davis Wing

Faculty Publications

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We present the mathematical construction of a deployable flasher pattern with near-uniform nonzero thickness in the deployed form and efficient face-to-face packing in the stowed form. We demonstrate its fabrication, deployment, and stowage. The results facilitate the design and manufacture of deployable systems with panels whose substantial thickness is dictated by the end application, with particular utility for space systems.

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Tradition Without Text?, Daniel B. Rice

Faculty Publications

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This Essay critiques the Supreme Court’s emerging “history and tradition” methodology, as articulated in Dobbs v. Jackson Women’s Health Organization, arguing that its reliance on affirmative textual recognition in historical positive law fundamentally misrepresents the nature of American liberty traditions. By insisting that unenumerated rights are constitutionally cognizable only when earlier legal sources explicitly identified them as rights, the Court adopts a truncated evidentiary framework that privileges written enactments while disregarding lived experience, social practice, and the normative assumptions that shaped earlier understandings of permissible state power. The result, the Essay contends, is a mechanized and impoverished account of …

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Desperation Finance: Merchant Cash Advances In Bankruptcy And Beyond, Kara J. Bruce

Faculty Publications

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Over the last several years, Merchant Cash Advances (“MCAs”) have risen in prominence as a form of short-term financing for distressed small businesses. MCA transactions are distinct from most small-business lending because they are not structured as loans at all. Rather, in exchange for a lump sum of cash, the merchant purports to sell to the funder an unidentified percentage of its future receipts or receivables. This structure allows funders to sidestep the application of lending regulations and usury protections, but it strains the foundations of commercial law and generates a host of interpretive challenges.

Bankruptcy, district, and circuit courts …

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The Composition Of Gases From A Diffusion Flame Above Longleaf Pine Needle Fuel Beds, David R. Weise, Thomas H. Fletcher, Timothy J. Johnson, Weimin Hao, Russell G. Tonkyn, Catherine A. Banach, Javier Palarea-Albaladejo, Mahsa Alizadeh, Stephen Baker

Faculty Publications

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The gas and tar composition of a wildland fire diffusion flame from longleaf pine needles is currently relatively unmeasured and more data are needed to fill in the gap between pyrolysis data and smoke plume data, thus improving physical and chemical modeling of wildland smoke formation. A pilot experiment to measure light gas and tar composition of such a flame is described for three flame zones: persistent flame (flame base), intermittent flame, and smoke plume. Flame gases from 24 experimental fires were collected in canisters and analyzed for CO2, CO, H2, CH4, and C2 to C7 hydrocarbon gases. Other light …

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When Money Moves In: The Consequences Of Housing Wealth, Darren Aiello, Jason Kotter, Gregor Schubert

Faculty Publications

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We construct a novel dataset of millions of household moves over 25 years to examine how housing wealth affects purchase decisions. We find that a $1 exogenous increase in housing equity leads movers to pay a $0.06 premium on their next home, controlling for property characteristics and time-varying local prices. This behavior is driven by search frictions— wealthier households pay a premium rather than incur additional search costs. In aggregate, these decisions spill over to the broader housing market and cause upward regional price pressure. A 10% increase in equity gain among incoming movers increases local house price growth by …

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Gambling Away Stability: Sports Betting’S Impact On Vulnerable H, Scott R. Baker, Justin Balthrop, Mark J. Johnson, Jason Kotter, Kevin Pisciotta

Faculty Publications

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We estimate the causal effect of online sports betting on households’ investment, spending, and debt management decisions using household transaction data and a staggered difference-in-differences framework. Following legalization, sports betting spreads quickly, with both the number of participants and frequency of bets increasing over time. This increase does not displace other gambling or consumption but significantly reduces savings, as risky bets crowd out positive expected value investments. These effects concentrate among frequent bettors and low-savings households. Our findings highlight the potential adverse effects of online sports betting on vulnerable households.

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Do Cohort Restatements Generate Contagion? A Re-Examination, Melissa F. Lewis-Western, Timothy Seidel, Michael S. Wilkins

Faculty Publications

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Gleason, Jenkins, and Johnson (2008) provide evidence that restatements lead to stock price declines among non-restating industry peer firms, suggesting that investors perceive contemporaneous manipulation within the industry. In contrast, Kedia, Koh, and Rajgopal (2015) find that restatements—especially less severe ones—encourage peer firms to initiate earnings manipulation. These divergent findings, together with the rising prevalence of less severe restatements and advances in monitoring technologies, motivate a re-examination of manipulation contagion. Although we are able to replicate the results of both seminal studies, we find that the results in Kedia, Koh, and Rajgopal (2015) are sensitive to design choices that affect …

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Influence Of Surface Features On Heat Transfer During Dropwise Condensation Over Superhydrophobic Surfaces In Shear Flow, Shaur Humayun, R. Daniel Maynes, Julie Crocket, Brian D. Iverson

Faculty Publications

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This study investigates heat transfer during dropwise condensation (DWC) on superhydrophobic (SH) surfaces in humid air shear flow, emphasizing the effect of increased drop mobility and the influence of surface micro/nanostructure on heat transfer rates. Experiments were conducted on smooth hydrophobic, microstructured SH, nanostructured carbon-infiltrated carbon nanotube (CICNT) surfaces, and two-tiered SH surfaces with both micro and nanostructures. Heat transfer rates were measured under humid air flow rates in the range of 2–4 CFM. Experimental results demonstrate that surfaces with nanostructure (including two-tiered structures) exhibit increased drop mobility and coalescence-induced drop jumping, enhancing drop removal rates and overall heat transfer …

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Humanizing The Base Of The Pyramid: Exploring The Influence Of Resource (Dis)Advantages On Value Creation, Ted London, Lisa Jones Christensen, Tyson Mackey, Alison Mackey, Heather Esper, Andrew Grogan-Kaylor

Faculty Publications

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Base of the pyramid (BoP) scholarship emphasizes the potential for enterprises to generate profits by enhancing the wellbeing of the impoverished, often by selling socially-beneficial products (SBPs). Yet, many such BoP enterprises have experienced mixed results. We argue that this may stem from insufficient attention to how BoP consumers value SBPs and other products. We frame SBPs as a type of human capital investment and thus use human capital theory to study how the consumption of SBPs does or does not create value for consumers. Specifically, we use a novel data set from rural India to measure value creation in …

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Longitudinal Associations And Interactions Of Adolescent Religious Deidentification And Parental Sanctification On Parent-Adolescent Relationships, Justin Hendricks, Sam A. Hardy, Michael A. Goodman, Emily De Schweintiz Taylor

Faculty Publications

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In many religious families, shared religious identity is a strong source of intergenerational solidarity. However, when adolescents deidentify from their family faith, normative parent-adolescent conflict, which heightens in mid-adolescence and normally subsides in late-adolescence, may intensify and damage parent-adolescent social cohesion. Many religious parents view parenting relationships as sanctified, which typically leads to adaptive parenting, but in the context of deidentification may lead to greater distress. To understand how adolescent religious deidentification influences parentadolescent relationships, we examined the longitudinal associations and interactions of adolescent children’s religious deidentification and parental sanctification on parent-child religious conflict and parental warmth (N = 1,391 …

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Developmental Themes Associated With Religious Activity After Early Return From A Latter-Day Saint Mission, Samuel E. Hancock, Sam A. Hardy, Michael Goodman, Camron Angell, Jenae M. Nelson

Faculty Publications

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In the Church of Jesus Christ of Latter-day Saints, qualified young men are expected (and young women are given the option) to complete extended missionary service during the transition to adulthood. Some youth end their missionary service short of the anticipated duration, which is associated with markedly lower rates of religious activity post-return. This study is a qualitative inquiry into the developmental themes associated with early returned missionaries from the Church of Jesus Christ of Latter-day Saints who chose to remain active (be consistently involved with the church), sampling from areas with high rates of Latter-day Saint activity, where stigmatization …

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