Digital Commons Network^™

Multibillion-Dollar Tax Questions, James Alm, Jay A. Soled, Kathleen Delaney Thomas

Faculty Publications

Tax compliance in the United States historically hovers in the 80 percent range, costing the nation approximately half a trillion dollars annually in uncollected tax revenue. To foster greater tax compliance, the Internal Revenue Service (IRS) should employ whatever tools are at its disposal. Standard deterrence theory argues that increasing the audit rate and imposing stiffer penalties would foster greater tax compliance. There are political headwinds, however, that strongly suggest that these approaches are not currently viable. Instead, there is a low-cost method that could yield greater tax compliance. Drawing on recent and compelling social science research, the IRS should …

Physicians Spreading Medical Misinformation: The Uneasy Case For Regulation, Richard S. Saver

Faculty Publications

Physicians have played a surprisingly prominent role in the current “infodemic” of false and misleading medical claims. Yet, state medical boards, the governmental agencies responsible for professional licensure and oversight, have sanctioned remarkably few physicians. Pushing back against the widespread criticism of medical boards for insufficient action, this Article questions the overall suitability of licensure regulation to police medical misinformation. First, uncertainty exists about medical boards’ jurisdiction and legal authority. Many misinformation claims have involved physicians communicating publicly, not while treating patients. Given the primarily patient-centered legal and ethical frameworks governing the practice of medicine, serious challenges arise in making …

Fake News And The Tax Law, Kathleen Delaney Thomas, Erin Scharff

Faculty Publications

The public misunderstands many aspects of the tax system. For example, people frequently misunderstand how marginal tax rates work, misperceive their own average tax rates, and believe they benefit from tax deductions for which they are ineligible. Such confusion is understandable given the complexity of our tax laws. Unfortunately, research suggests these misconceptions shape voter preferences about tax policy which, in turn, impact the policies themselves.

That people are easily confused by taxes is nothing new. With the rise of social media platforms, however, the speed at which misinformation campaigns can now move to shape public opinion is far faster. …

Mass Sovereign Debt Litigation: A Computer-Assisted Analysis Of The Argentina Bond Litigation, Gregory Makoff, W. Mark C. Weidemaier

Faculty Publications

This Article presents a computer-assisted analysis of the first large-scale mass litigation of sovereign debt claims. Between 2002 and 2016, hundreds of lawsuits were filed against Argentina in the United States, virtually all in the Southern District of New York. Historically, litigation against a foreign government would have involved a few hedge funds that had invested in debt at distressed prices. Argentina faced thousands of investors, including small retail bondholders, in litigation that more closely resembled a mass tort or federal multidistrict litigation than any prior episode involving a sovereign’s debt default.

To study this sprawling litigation, this Article combines …

A License To Play: Regulating Location-Based Augmented Reality Gameplay On Public Property, Kate Johnson, Evan Ringel, Amanda Reid

Faculty Publications

This novel research sits at the intersection of augmented reality gameplay and government licenses for use of public property. Governments have long used licensing schema to assure public safety and order. Augmented reality gameplay on public lands presents a new, contested use of public property. Under our proposed licensing scheme, those wishing to engage in location-based augmented reality (LoBAR) gameplay on public lands would need a license. This proposal is akin to how governments—federal, state, and municipal—have authorized permit schema for use of public property, including rock climbing, geocaching, street performing, and film photography. Our Article offers sample legislation for …

Right Hemispheric White Matter Hyperintensities Improve The Prediction Of Spatial Neglect Severity In Acute Stroke, Lisa Rohrig, Christoph Sperber, Leonardo Bonilha, Chris Rorden, Hans-Otto Karnath

Faculty Publications

White matter hyperintensities (WMH) are frequently observed in brain scans of elderly people. They are asso-ciated with an increased risk of stroke, cognitive decline, and dementia. However, it is unknown yet if measures of WMH provide information that improve the understanding of poststroke outcome compared to only state-of-the-art stereotaxic structural lesion data.We implemented high-dimensional machine learning models, based on support vector regression, to predict the severity of spatial neglect in 103 acute right hemispheric stroke patients.We found that (1) the additional information of right hemispheric or bilateral voxel-based topographic WMH extent indeed yielded a significant improvement in predicting acute neglect …

Editorial: Sustainability Of Physical Activity Interventions And Public Health, Erica Y. Lau, Maureen C. Ashe, Sharon E. Taverno, Russell R. Pate Ph.D.

Faculty Publications

No abstract provided.

Women's Power In Hospital-Based Nursing: A Critical Qualitative Study, Kaitlyn C. George, Bret Lyman, Andy Pilarte Alcantara, Maya Stephenson

Faculty Publications

Aim: To understand the factors that affect power in hospital-based nursing and reveal how the female gender affects an individual's ability to feel empowered.

Design: Critical qualitative research design.

Method: Semi-structured interviews were conducted with nurses working in inpatient hospital settings in Utah and New Mexico. Data were collected from February to March 2022. Interviews were analysed using thematic analysis.

Results: Sixteen participants were interviewed. Six themes were identified from the data, four of which related to nurses' power at work, and two of which specifically related to how gender affects a nurse's ability to use power and feel empowered. …

A Talker And A Doer: David Faehner's 37-Year Legacy Of Making Friends For Andrews, Douglas Jones

Faculty Publications

No abstract provided.

The Hypertension Cascade Of Care In The Midst Of Conflict: The Case Of The Gaza Strip, Bassam A. Abu Hamad, Zeina Jamaluddine, Gloria Safadi, Marie Elizabeth Ragi, Raeda El Sayed Ahmad, Eszter P. Vamos, Sanjay Basu, John S. Yudkin, Mohammed Jawad, Christopher Millett, Hala Ghattas Ph.D.

Faculty Publications

Although hypertension constitutes a substantial burden in conflict-affected areas, little is known about its prevalence, control, and management in Gaza. This study aims to estimate the prevalence and correlates of hypertension, its diagnosis and control among adults in Gaza. We conducted a representative, cross-sectional, anonymous, household survey of 4576 persons older than 40 years in Gaza in mid-2020. Data were collected through face-to-face interviews, anthropometric, and blood pressure measurements. Hypertension was defined in anyone with an average systolic blood pressure ≥140 mmHg or average diastolic blood pressure ≥90 mmHg from two consecutive readings or a hypertension diagnosis. The mean age …

Distinctive Sans Forgetica Font Does Not Benefit Memory Accuracy In The Drm Paradigm, Mark J. Huff, Nicholas P. Maxwell, Anie Mitchell

Faculty Publications

A common method used by memory scholars to enhance retention is to make materials more challenging to learn—a benefit termed desirable difficulties. Recently, researchers have investigated the efficacy of Sans Forgetica, a perceptually disfluent/distinctive font which may increase processing effort required at study and enhance memory as a result. We examined the effects of Sans Forgetica relative to a standard control font (Arial) on both correct memory and associative memory errors using the Deese/Roediger–McDermott (DRM) false memory paradigm, to evaluate Sans Forgetica effects on overall memory accuracy. Across four experiments, which included nearly 300 participants, Sans Forgetica was found to …

Coaches Supporting Teachers Reluctant To Implement Intervention Instruction: The Role Of Reflection, Elizabeth Cutrer, Erica E. Miller

Faculty Publications

No abstract provided.

Improving Customer Satisfaction For Smes In Emerging Countries: A Comparative Study Of Hungary And Indonesia, Santi Setyaningsih, Peter Kelle

Faculty Publications

Improving Customer Satisfaction (CS) is a key strategical goal for companies, especially for Small and Medium-Sized Enterprises (SMEs). The objective of this research is to find and rank the major factors supporting CS. We focus on SMEs in two emerging markets located in two countries with different geographical and supply chain environments. We test a conceptual framework that includes several factors supporting CS. The data were collected from Hungarian and Indonesian SMEs by online questionnaire. We used statistical analysis such as Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Model (SEM) to test our model and hypothesis. …

Highlighting Excellence In Small Schools, Anneris Coria-Navia, Aimee Leukert, Jerome Thayer, Maria Bastien Valenca, Elissa Kido

Faculty Publications

No abstract provided.

Periodization At Qumran And Its Importance For Understanding Hellenistic History, Kenneth Atkinson

Faculty Publications

Periodization, the belief that God has divided history into fixed segments of time, frequently appears in Second Temple Period Jewish literature. It is especially popular in the Qumran texts, whose authors often display an interest in apocalyptic historiography to explain and categorize historical occurrences. The writers of the Dead Sea Scrolls frequently use periodization to uncover and comprehend historical events. These writings often couple this doctrine with apocalyptic eschatology, specifically the use of Scripture to organize history into discrete historical periods to calculate the end of days. The present study briefly highlights periodization in the Dead Sea Scrolls in light …

What Does It Mean To Take Online Classes As An International Student During Covid-19?, Katie K. Koo, Mei Jiang

Faculty Publications

Using the Theory of Social Support and the Community of Inquiry as theoretical frameworks, this qualitative study explored international students’ experiences, challenges, and perceptions of online learning environments during the COVID-19 pandemic in the United States. By conducting three virtual focus group interviews with 18 international students, we identified four key themes that encapsulate participants’ challenges and experiences of online learning: social isolation in online learning spaces, difficulties with engaging in online class discussions and activities, limited opportunities for improving English proficiency in the online setting and limited academic support from faculty and advisors. Implications for research and practice to …

The Effect Of The Inclusion Of Trunk-Strengthening Exercises To A Multimodal Exercise Program On Physical Activity Levels And Psychological Functioning In Older Adults: Secondary Data Analysis Of A Randomized Controlled Trial, Behnaz Shahtahmassebi, Jacinta Hatton, Jeffrey J. Hebert, Mark Hecimovich, Helen Correia, Timothy J. Fairchild

Faculty Publications

Background: Engaging in multimodal exercise program helps mitigate age-related decrements by improving muscle size, muscle strength, balance, and physical function. The addition of trunk-strengthening within the exercise program has been shown to significantly improve physical functioning outcomes. Whether these improvements result in improved psychological outcomes associated with increased physical activity levels requires further investigation. We sought to explore whether the inclusion of trunk-strengthening exercises to a multimodal exercise program improves objectively measured physical activity levels and self-reported psychological functioning in older adults. Method: We conducted a secondary analysis within a single-blinded parallel-group randomized controlled trial. Sixty-four healthy older (≥ 60 …

The Relationship Between Physical Activity, Sleep Quality, And Stress: A Study Of Teachers During The Covid-19 Pandemic, Fabio Fontana, Kelsey Bourbeau, Terence Moriarty, Michael Pereira Da Silva

Faculty Publications

The COVID-19 pandemic prompted chaotic changes in the daily lives of K-12 teachers, resulting in increased stress and other mental health problems. Limited evidence regarding the relationship between physical activity, sleep, and perceived stress among teachers during the COVID-19 pandemic exists. Therefore, the purpose of this study was to investigate the association between physical activity, sleep quality, and perceived psychological stress among teachers during the COVID-19 pandemic. An online survey measuring physical activity, sleep quality, and perceived psychological stress was distributed across 47 US states between September and October of 2020. Data provided by 635 teachers (mean age: 42 ± …

Academic Work As Factory Work: A Former Blue-Collar Worker’S Observations On Class And Caste In The Academy, Kenneth Atkinson

Faculty Publications

What was it like to have come of age after the Glorious Thirty (1945-1975), an era Jack Metzger (2016; 2021a) describes as a time when the working-class bettered their lives? I had the misfortune to have worked in several Metropolitan Detroit factories during the period of decline after the Glorious Thirty. During that time, I witnessed what the journalist George Packer (2013) has called ‘the Unwinding,’ the unraveling of the social contract that has left the working class to their own devices to find success and salvation. In keeping with the tradition in working-class studies of sharing lived experienced of …

Galla Placidia And The “Daughter Of The Queen Of The South”: The Historical Consequences Of A Late Roman Interpretation Of Daniel 11, Kenneth Atkinson

Faculty Publications

The tragic story of the Roman Empire’s decline and fall has captivated the imaginations of countless artists, scholars, and filmmakers, among others. The many rulers of the Roman Empire—regardless of whether they were competent or not to hold office—dealt with insurmountable problems such as frequent invasions, numerous civil wars, attempted coups, unchecked immigration, racism, economic downturns, inept government officials, political corruption, changing values, religious violence, and sexism. Yet, despite overwhelming odds, the Roman Empire managed to survive these and other threats until September of 476 A.D. when a Roman of Gothic origin, Odoacer, forced the emperor Romulus Augustulus, to abdicate. …

Shifting Our Lens: Practical Trauma-Informed Approaches For Educators, Charity Garcia, Ingrid Weiss Slikkers, Tara Bailey

Faculty Publications

No abstract provided.

Profile Of A Comparative And International Education Leader: Marco Aurelio Navarro-Leal, Gus Gregorutti

Faculty Publications

This article is a biographical sketch of Professor Marco Aurelio Navarro-Leal, and includes reflections from his upbringing, education, and contributions in comparative and international education (CIE). Marco has been a key player in establishing the Mexican Comparative Education Society (SOMEC), advancing the CIE field with the involvement of local and international scholars dedicated to improving not only Mexican education, but also education within the entire Latin American region. He has also been actively involved in the global expansion of CIE through his leadership in such organizations as the World Council of Comparative Education Societies (WCCES). This article is based on …

Using Online Education To Address The Challenges Of Small, Multigrade Schools, Lori Imasiku, Michael Gayle, Michelle Bacchiocchi, Melanie Kartik

Faculty Publications

No abstract provided.

Manipulating Facebook's Notification System To Provide Evidence Of Techno-Social Engineering, Brett Frischmann, Katherine Haenschen, Paul Ellenbogen

Faculty Publications

Techno-social engineering (TSE) theory argues that digital platforms shape and program human behaviors. We provide empirical evidence of this theory by introducing a novel method to conduct in-network studies on Facebook. We manipulate Facebook’s birthday notification system by recruiting confederates to change their birthday to a randomly assigned date and then measure network members’ responses in terms of whether they leave a greeting or question the veracity of the date. TSE theory leads us to expect that more participants will wish happy birthday on the fake date than question its veracity. We explore variables expected to predict heterogeneity in terms …

White Matter Hyperintensity Load Is Associated With Premature Brain Aging, Natalie Busby, Sarah Newman-Norlund, Sara Sayers, Roger Newman-Norlund, Sarah Wilson, Samaneh Nemati, Chris Rorden, Janina Wilmskoetter, Nicholas Riccardi, Rebecca Roth, Julius Fridriksson, Leonardo Bonilha

Faculty Publications

Background: Brain age is an MRI-derived estimate of brain tissue loss that has a similar pattern to aging-related atrophy. White matter hyperintensities (WMHs) are neuroimaging markers of small vessel disease and may represent subtle signs of brain compromise. We tested the hypothesis that WMHs are independently associated with premature brain age in an original aging cohort.

Methods: Brain age was calculated using machine-learning on whole-brain tissue estimates from T1-weighted images using the BrainAgeR analysis pipeline in 166 healthy adult participants. WMHs were manually delineated on FLAIR images. WMH load was defined as the cumulative volume of WMHs. A positive difference …

Variation In Human Water Turnover Associated With Environmental And Lifestyle Factors, Yosuke Yamada, Xueying Zhang, Mary E.T. Henderson, Hiroyuki Sagayama, Herman Pontzer, Daiki Watanabe, Tsukasa Yoshida, Misaka Kimura, Philip N. Ainslie, Lene F. Andersen, Liam J. Anderson, Lenore Arab, Issad Baddou, Kweku Bedu-Addo, Ellen E. Blaak, Stephane Blanc, Alberto G. Bonomi, Carlijn V.C. Bouten, Pascal Bovet, Maciej S. Buchowski, Nancy F. Butte, Stefan G. Camps, Graeme L. Close, Jamie A. Cooper, Richard Cooper, Sai Krupa Das, Lara R. Dugas, Simon Eaton, Ulf Ekelund, Sonja Entringer, Terrence Forrester, Barry W. Fudge, Annelies H. Goris

Faculty Publications

Water is essential for survival, but one in three individuals worldwide (2.2 billion people) lacks access to safe drinking water. Water intake requirements largely reflect water turnover (WT), the water used by the body each day. We investigated the determinants of human WT in 5604 people from the ages of 8 days to 96 years from 23 countries using isotope-tracking (2H) methods. Age, body size, and composition were significantly associated with WT, as were physical activity, athletic status, pregnancy, socioeconomic status, and environmental characteristics (latitude, altitude, air temperature, and humidity). People who lived in countries with a low human development …

Person-Centredness In The Workplace: An Examination Of Person-Centred Skills, Processes And Workplace Factors Among Medicaid Waiver Providers In The United States, Bret J. Blackmon, Joohee Lee, Rebecca Bain, B. Michelle Brazeal, Courtney Williams, Yolanda Green

Faculty Publications

Background: Existing research supports the effectiveness of person-centred practices in working with persons with physical, intellectual and developmental disabilities, but less clear is the influence of workplace factors on the implementation and quality of person-centred practices.

Aims: This article explores the influence of workplace factors on job satisfaction and on the implementation and quality of person-centred practices in healthcare agencies that provide home- and community-based services through a Medicaid waiver in Mississippi, a state in the southeastern United States.

Methods: Purposive sampling was used to collect data via online surveys to explore the interrelationships among person-centred workplaces, job satisfaction …

In Search Of Time To Bring The Message On Social Media: Effects Of Temporal Targeting And Weather On Digital Consumers, Gunwoo Yoon, Cong Li, John Juyoung Choi

Faculty Publications

Marketers always incline to deliver advertising messages to the right consumer at the right time. Yet, the question of when exactly should such a persuasive message be sent to a consumer remains elusive in the existing literature. The current study aims to address this research question within the theoretical framework of contextual marketing. The authors argue that contextual information such as time and weather can be used to design more effective mobile advertising campaigns on social media. The results of a field experiment in cooperation with a local restaurant suggest that ads delivered at consumers’ pre-decision stage (i.e., non-meal time) …

High School Course-Completion Trajectories And College Pathways For All: A Transcript Analysis Study On Elective Computer Science Courses, Hsun-Yu Chan, Ting-Lan Ma, Guan K. Saw, Yen-Ming Huang

Faculty Publications

Abstract: Whereas researchers regard high school math and science coursework as the best indicator of college readiness for students in the United States, computer science coursework and its relationship to college attendance, particularly for minoritized students, have not received due attention despite its root in the mathematical and scientific reasoning ability. We examined students’ high school course completion patterns across subjects and grade levels with a special focus on elective computer science courses and whether the coursework pattern transitions worked differently for minoritized students in Texas, USA. Latent profile analysis and latent transition analysis revealed multiple patterns of coursework, including …

Resilience Resources And Coping Strategies Of Covid-19 Female Long Haulers: A Qualitative Study, Atefeh Aghaei, Abhishek Aggarwal, Ran Zhang, Xiaoming Li Ph.D., Shan Qiao Ph.D.

Faculty Publications

Background: Female long haulers deal with persistent post-acute COVID-19 symptoms that have serious health implications. This study aimed to identify resilience resources at multiple socio-ecological levels for female long haulers and describe how resilience resources affect their responses to long COVID. Methods: Purposive sampling was adopted to recruit participants through social media from April to June 2021 followed by 15 semi-structured interviews. An inductive analytical approach was adopted to categorize themes by open and axial coding that were verified by peer review. Results: Female long haulers relied on resources at various socio-ecological levels to foster their resilience in response to …