Digital Commons Network^™

Making Ritual Strange: The Temple Cult As The Foundation For Tannaitic Discourse On Idolatry, Avram R. Shannon

Faculty Publications

This article examines the Tannaitic conception of the worship of avodah zarah. The term is commonly translated as “idolatry,”but the definition of what constitutes worship of avodah zarah, in m. Sanh. 7:6, is based on a more nuanced notion than simply worship of foreign gods. For the Sages of the Mishnah, worship of avodah zarah involved misuse of objects and rituals associated with the Temple cult, which constituted a betrayal of covenantal loyalty. This means that although the rabbinic laws against the worship of avodah zarah were based on the biblical prohibitions against worshiping other gods, the actual …

Formed In And Called From The Womb, Dana M. Pike

Faculty Publications

Jeremiah’s call narrative or vocation report includes a clear example of pre-birth divine election:

(1:4) “Now the word of the LORD came to me saying,

(1:5a) ‘Before I formed you in the womb [babbetẹ n] I knew you,

(5b) and before you were born [came forth from the womb/mēreḥem] I consecrated you;

(5c) I appointed you a prophet to the nations’” (Jer. 1:4–5; NRSV).

However, there is ambiguity about the meaning of the phrase “from the womb” and there are persistent questions about the relationship between Jeremiah 1:5a—“Before I formed you in the womb I knew you”—and 1:5b+c, “before you …

Neural Networks In Strategic Marketing: Exploring The Possibilities, Kristen Bell Detienne, David H. Detienne

Faculty Publications

A review of the literature indicates that few studies have used artificial neural networks (ANNs) for data analysis in business and marketing research, even though there are many benefits to the use of ANNs. Therefore, this article discusses neural networks (NNs) that can be used in addition to or as an alternative to linear regression for data analysis in strategic marketing. The function and layout of NNs make them ideal for research dealing with nonlinear, incomplete, unspecified, or ‘fuzzy’ data and offer several advantages over linear regression. Unfortunately, in many marketing studies, the information being modeled is far from flawless …

The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto

Faculty Publications

We examine how the co-location of firms in the same industry affects analysts’ cost of gathering and processing information. We find that when the firms in an analyst’s portfolio are located farther away from other firms in the same industry, the analyst’s portfolio size is smaller and average forecast accuracy is lower. We further find that the additional costs that analysts incur to follow distant firms are amplified when earnings are more difficult to forecast. Lastly, we provide some evidence that managers are more knowledgeable about other firms in the same geographic area. Specifically, managers are more likely to reference …

The Consequences Of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, Timothy Seidel

Faculty Publications

In this paper, we investigate the consequences that auditors and their clients face when earnings announced in an unaudited earnings release are subsequently revised, presumably as a result of year-end audit procedures, so that earnings as reported in the 10-K differ from earnings as previously announced. Specifically, we examine whether the likelihood of an auditor ‘losing the client’ is greater following such revisions, and whether the likelihood of dismissal is influenced by revisions that more negatively impact earnings, that cause the client to miss important earnings benchmarks, by greater local auditor competition, or by auditor characteristics. We also examine audit …

Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams

Faculty Publications

We study how public and private disclosure requirements interact to influence both tax regulator enforcement and firm disclosure. To capture IRS enforcement activities, we introduce a novel data set of IRS acquisition of firms’ public financial disclosures, which we label IRS attention. We examine the implementation of two new disclosure requirements that potentially alter IRS attention: FIN 48, which increased public tax disclosure requirements, and Schedule UTP, which increased private tax disclosure. We find that IRS attention increased following FIN 48 but subsequently decreased following Schedule UTP, consistent with public and private disclosure interacting to influence tax enforcement. We next …

An Examination Of Firms’ Responses To Tax Forgiveness, Terry Shevlin, Jacob Thornock, Braden Williams

Faculty Publications

This study uses state tax amnesties to examine how firms respond to forgiveness—particularly repeated forgiveness—by a taxing authority. We posit that tax forgiveness programs alter taxpayer perceptions of the probability of detection by enforcers or the probability of future forgiveness programs, either of which could affect future tax aggressiveness. We find that firms headquartered in an amnesty-granting state increase state income tax aggressiveness following the first instance of tax amnesty, relative to control firms in other states. Moreover, we find evidence that tax aggressiveness incrementally increases with each additional repetition of a tax amnesty. Finally, we find that the effect …

Changes In Corporate Effective Tax Rates Over The Past 25 Years, Scott D. Dyreng, Michelle Hanlon, Edward L. Maydew, Jacob Thornock

Faculty Publications

We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wis- dom, the decline in effective tax rates is not concentrated in multinational firms; effective tax rates have declined at approximately the same rate for both multinational and domes- tic firms. Moreover, within multinational firms, both foreign and domestic effective rates have decreased. Finally, changes in firm characteristics and declining foreign statutory tax rates explain little of the overall decrease in effective rates.

Case Teaching And Writing, Peter Ward, Brian Hill

Faculty Publications

College students desire a practitioner-focused education. Case teaching and writing provide more meaningful connections with practitioners and the “real” world than traditional lecture classes. Case teaching is a teaching approach using authentic, challenging, organizational scenarios with unstructured problems requiring students to analyze situations, apply principles, and create solutions through a discussion format. Case teaching provides students with the opportunity to work from the higher-order learning levels of Bloom's Taxonomy and encourages them to challenge their existing mental models, experiment with new ideas, become engaged in the learning process, and reach higher levels of learning. Cases can be taught successfully in …

The Value Of A Master’S Degree To Recreation Professionals, Camilla J. Hodge, Brian J. Hill, Christian Brinton

Faculty Publications

This study assessed the nature of the relationship between earning advanced degrees and career outcomes such as salary, job satisfaction, social capital, and human capital among professionals in the parks and recreation field. The sample (n = 196) was drawn from parks and recreation agencies located in the United States. Agencies, excluding educational institutions, were identified via an Internet search for parks and recreation agencies in urban areas. Findings indicated there was a positive relationship between earning a master’s degree and salary. Earning a master’s degree, however, was not significantly related to job satisfaction, social capital, or human capital. Furthermore, …

Causing Copyright, Shyamkrishna Balganesh

Faculty Scholarship

Copyright protection attaches to an original work of expression the moment it is created and fixed in a tangible medium. Yet modern copyright law contains no viable mechanism by which to examine whether someone is causally responsible for the creation and fixation of the work. Whenever the issue of causation arises, copyright law relies on its preexisting doctrinal devices to resolve the issue, in the process cloaking its intuitions about causation in altogether extraneous considerations. This Article argues that copyright law embodies an unstated yet distinct theory of authorial causation, which connects the element of human agency to a work …

Race Liberalism And The Deradicalization Of Racial Reform, Kimberlé W. Crenshaw

Faculty Scholarship

Recent works by neoconservatives and by Critical legal scholars have suggested that civil rights reforms have been an unsuccessful means of achieving racial equality in America. In this Article, Professor Crenshaw considers these critiques and analyzes the continuing role of racism in the subordination of Black Americans. The neoconservative emphasis on formal colorblindness, she argues, fails to recognize the indeterminacy of civil rights laws and the force of lingering racial disparities. The Critical scholars, who emphasize the legitimating role of legal ideology and legal rights rhetoric, are substantially correct, according to Professor Crenshaw, but they fail to appreciate the choices …

Our Criminal Laws, Our Constitution, Sarah Seo

Faculty Scholarship

This essay reviews three recently published books that further explore this insight in the twentieth century. At first glance, vagrancy laws, the free will problem, and criminal records may seem to share little in common. But each study illuminates how criminal laws have defined our nation by creating what historian Barbara Welke has termed "borders of belonging," a boundary that laws create between people who enjoy full citizenship and those who do not. After all, a conviction and imprisonment are acts of social and political exclusion. Even the policing of suspected offenders often reveals who does not completely belong.

The …

Changes In The Timber Industry As A Catalyst For Linguistic Change, Joseph A. Stanley

Faculty Publications

Researchers have noticed the linguistic consequences of major social events in a community. Events that cause dramatic changes in demographics or sudden exposure to a new varieties such as World War II (Bailey et al. 1996), the rapid increase of island tourism (Wolfram, Hazen & Schilling-Estes 1999), or the start of daily trips to the mainland (Schilling 2017) often lead to the rapid spread of innovative linguistic variables and the recession of traditional features (cf. Herold 1990; Johnson 2010). The effects of these “catastrophic events” are typical of external factors in language change (Labov 2001). In this paper, I show …

Federalism All The Way Up: State Standing And "The New Process Federalism", Jessica Bulman-Pozen

Faculty Scholarship

This commentary considers what federalism all the way up means for Gerken’s proposed new process federalism. The state-federal integration she documents underscores why judicial policing of “conditions for federal-state bargaining” cannot be limited to state-federal relations in the traditional sense. It must extend to state challenges to the allocation and exercise of authority within the federal government. The new process federalism would therefore do well to address when states will have standing to bring such cases in federal court. After Part I describes contemporary federalism-all-the-way-up litigation, Part II suggests that Gerken’s “Federalism 3.0” complicates both traditional parens patriae and sovereignty …

The Role Of Contextual Frequency In The Articulation Of Initial /F/ In Modern Spanish: The Same Effect As In The Reduction Of Latin /F/?, Earl K. Brown, Matthew C. Alba

Faculty Publications

The acoustic energy of 996 tokens of word-initial /f/ in the speech of 38 speakers of Mexican Spanish was analyzed. The results suggest that the frequency with which words occur in phonological contexts favorable to reduction (Frequency in a Reducing Context or FRC) conditions the reduction of /f/, even after taking into account the immediate phonological context. Despite this, it is also found that the conditioning effect of FRC is less robust than the influence of the immediate phonological context, thus confirming the preeminence in these data of the online articulatory factors in comparison to the usage-based frequency factors.

Easy Credit And The Erosion Of Dischargeable Debt In Bankruptcy: Advocating For A Broad Interpretation Of 11 U.S.C. § 523(A)(2)(A) & (B)'S "Statement Respecting.. . Financial Condition", Tyler Sandifer

Georgia Law Review

The Bankruptcy Code largely exists to provide a
"fresh start" to debtors. But not everyone gets a free
pass. If a debtor has intentionally lied in order to
obtain money, property, services, or an extension,
renewal, or refinancing of credit, he receives no
protection. However, there is an exception built into the
code to protect debtors from predatory lenders intent on
gaming the system in an effort to eliminate insolvency
risk. The size of this exception has become a matter of
judicial debate over the past thirty-eight years as a
circuit split has slowly developed over the
interpretation of 11 …

"G" Is More Than "Pc" For Georgia: Why Prospective Adoption Of Aba Model Rule 8.4(G) Is A Viable Measure To Combat Discrimination And Harassment, Katie M. Wroten

Georgia Law Review

In August 2016, the American Bar Association
passed Model Rule 8.4(g) into its Model Rules of
Professional Conduct. The rule declares it misconduct
for a lawyer to harass or discriminate based on race,
sex, religion, national origin, ethnicity, disability, age,
sexual orientation, gender identity, marital status or
socioeconomic status. The scope of the rule extends to
lawyers' conduct outside of the courtroom, including
conduct related to the practice of law. The rule aims to
eliminate bias in the profession and justice system.
The Supreme Court of Georgia has yet to adopt any
version of Model Rule 8.4(g) in its comment …

Semi-Empirical Model For Fire Spread In Shrubs With Spatially-Defined Fuel Elements And Flames, Dallan Prince, Chen Shen, Thomas H. Fletcher

Faculty Publications

A semi-empirical model was developed which forms shrub geometries from distinct fuel elements (e.g. leaves) and describes flame spread from element to element. Ignition, flame growth and flame decay patterns were based on combustion data of single leaves. Extension of the model to various heating conditions was achieved by scaling the flame growth parameters using physics-based heat transfer models. The resulting model offers a novel approach to examine fire spread and to explicitly describe both distinct fuel elements and fire behavior. This approach balances computational speed and modeling detail while providing a unique perspective into fire spread phenomena. Comparisons of …

Comprehensive Model Of Single Particle Pulverized Coal Combustion Extended To Oxy-Coal Conditions, Troy Michael Holland, Thomas H. Fletcher

Faculty Publications

Oxy-fired coal combustion is a promising potential carbon capture technology. Predictive CFD simulations are valuable tools in evaluating and deploying oxy-fuel and other carbon capture technologies either as retrofit technologies or for new construction. However, accurate predictive simulations require physically realistic submodels with low computational requirements. In particular, comprehensive char oxidation and gasification models have been developed that describe multiple reaction and diffusion processes. This work extends a comprehensive char conversion code (CCK), which treats surface oxidation and gasification reactions as well as processes such as film diffusion, pore diffusion, ash encapsulation, and annealing. In this work several submodels in …

Study Potential Of Indigenous Pseudomonas Aeruginosa And Bacillus Subtilis In Bioremediation Of Diesel-Contaminated Water, Mohammad-Saeed Safdari, Hamid-Reza Kariminia, Zahra Ghobadi Nejad, Thomas H. Fletcher

Faculty Publications

Petroleum products which are used in a wide variety of industries as energy sources and raw materials have become a major concern in pollution of terrestrial and marine environments. The purpose of this study was to assess the potential of indigenous microbial isolates for degradation of diesel fuel. Two most proficient bacterial strains among five isolated strains from polluted soil of an industrial refinery were studied. The isolates then were identified as Pseudomonas aeruginosa and Bacillus subtilis using biochemical tests and 16S rRNA gene sequence analyses. P. aeruginosa showed higher biodegradation efficiency than B. subtilis in shaking flask containing diesel-contaminated …

Model For The Evolution Of Pore Structure In A Lignite Particle During Pyrolysis. 2. Influence Of Cross-Linking Reactions, Molten Metaplast, And Molten Ash On Particle Surface Area, He Yang, Thomas H. Fletcher, Sufen Li, Haoquan Hu, Lijun Li

Faculty Publications

A model for the evolution of the pore structure in a lignite particle during pyrolysis was established previously based on the chemical percolation devolatilization (CPD) model, using coal polymer network parameters to calculate the surface area and porosity of the particle. In this paper, to get the accurate surface area of coal particle at high pyrolysis temperature, the previous model was improved by considering the effects of cross-linking reactions, molten Metaplast, and ash. The good agreement of the predicted surface area with experiments at temperature below 1200 K in the previous model is maintained, and model accuracy is improved at …

Incorporating Spanish Language Instruction Into Health Sciences Programs In A Hispanic-Serving Institution, Connie Summers, Vannesa Mueller, Celia Pechak, Jeri J. Sias

Faculty Publications

Patient-provider language discordance is a growing problem in health care among Spanish-speaking patients. To produce graduates capable of linguistically competent care, three university programs are incorporating Spanish language instruction into their curricula (pharmacy, physical therapy, and speech-language pathology). We review these three models of Spanish language training and summarize the lessons learned to date. Differences in the training models reflect fundamental differences regarding the use of spoken language in the disciplines.

Vocal Fry Use In Adult Female Speakers Exposed To Two Languages, Todd A. Gibson, Connie Summers, Sydney Walls

Faculty Publications

Summary: Objective. Several studies have identified the widespread use of vocal fry among American women. Popular explanations for this phenomenon appeal to sociolinguistic purposes that likely take significant time for second language users to learn. The objective of this study was to determine if mere exposure to this vocal register, as opposed to nuanced sociolinguistic motivations, might explain its widespread use. Study Design. This study used multigroup within- and between-subjects design. Methods. Fifty-eight women from one of three language background groups (functionally monolingual in English, functionally monolingual in Spanish, and Spanish-English bilinguals) living in El Paso, Texas, repeated a list …

Open Group Study Rooms At The Harold B. Lee Library, Byu, Michael J. Whitchurch, Quincey Mckeen

Faculty Publications

Curriculum on the campus of Brigham Young University requiring group work continues to increase while study space continues to be requested by the students. We continually innovate different ways to accommodate such requests. One such way we have attempted to fulfill these requests is by creating different types of study spaces. In our learning commons we recently installed four open study rooms which, unlike all other study rooms in the library, do not require a reservation. This paper reports on a study we underwent using three assessment methods to determine how the rooms are used.

Eliminating The Illusion Of Learning From Engineering Courses, Jason Weaver

Faculty Publications

This paper describes the efforts of the author to incorporate tools into an undergraduate engineering course to help facilitate better learning and assess proficiency more effectively by avoiding the illusion of learning. Several techniques are used, including suggestions from the recent book Make It Stick by Brown, Roediger, and McDaniel. Student feedback and instructor observations are discussed, and future recommendations for the course are given

Gvsu Undergraduate And Graduate Catalog, 2017-2018, Grand Valley State University

Course Catalogs, 1963 - Current

Grand Valley State University 2017-2018 undergraduate and/or graduate course catalog published annually to provide students with information and guidance for enrollment.

Understanding Intermediate- Level Speakers’ Strengths And Weaknesses: An Examination Of Opic Tests From Korean Learners Of English, Troy L. Cox

Faculty Publications

This study profiled Intermediate-level learners in terms of their linguistic characteristics and performance on different proficiency tasks. A stratified random sample of 300 Korean learners of English with holistic ratings of Intermediate Low (IL), Intermediate Mid (IM), and Intermediate High (IH) on Oral Proficiency Interviews- computerized (OPIcs)—100 at each level—were analyzed by trained ACTFL raters to determine what was needed for the learners to progress to the next higher sublevel. The findings indicate that while ILs minimally met all the linguistic characteristics required of the Intermediate level, they needed to improve in the quantity and quality of all the linguistic …

Trade Agreements, Regulatory Sovereignty And Democratic Legitimacy, Bernard Hoekman, Charles F. Sabel

Faculty Scholarship

Governments increasingly are seeking to use bilateral and regional trade agreements to reduce the cost-increasing effects of differences in product market regulation. They also pursue regulatory cooperation independent of trade agreements. It is important to understand what is being done through bilateral or plurilateral mechanisms to address regulatory differences, and to identify what, if any, role trade agreements can play in supporting international regulatory cooperation. This paper reflects on experience to date in regulatory cooperation and the provisions of recent trade agreements involving advanced economies that have included regulatory cooperation. We argue for a re-thinking by trade officials of the …

Can Moral Principles Change?, Joseph Raz

Faculty Scholarship

The paper considers the main arguments against the possibility that basic normative principles can change, and finds them wanting. The principal argument discussed derives from the claim that normative considerations are intelligible, and therefore that they can be explained, and their explanations presuppose the prior existence of basic normative principles. The intelligibility thesis is affirmed but the implication that basic change is impossible is denied. Subsumptive explanations are contrasted with explanations by analogy. Later in the paper, other objections are considered more briefly: that normative properties are queer, that they are unconnected to the rest of reality, and therefore cannot …