Digital Commons Network^™

The Thin Blue Line Between Virtue And Vice: Confronting The Moral Harms Of Policing, G. Alex Sinha

Hofstra Law Faculty Scholarship

Scholarship on policing has exploded in recent years as bystanders increasingly record and circulate videos of police brutality, much of it directed at civilians of color. These incidents have invited significant attention on the culture of police departments and police unions, generating widespread calls for the reform or even the abolition of police forces. The traditional considerations at the center of these debates include the practical challenges to enacting reforms, the expected efficacy of proposed changes for curtailing abuses, and the possible costs of these changes (whether measured in dollars or crime rates). The moral premises that are inherently embedded …

Sharing The Shore: Hybridity And Developing Environmentalisms In The Indiana Dunes, Olivia Klein

Scripps Senior Theses

This thesis centers on the Indiana Dunes National Park, located in Northwestern Indiana, and the implications of this hybrid landscape on modern American environmentalism. Through secondary source research, historical analysis, and interviews with Miller Beach residents and a park ranger, this research concludes that the Indiana Dunes demonstrate an environmentalism that exists outside of the nature-culture binary. By incorporating the park into existing cities and industrial developments, the Indiana Dunes can be seen as a model for an environmental justice-driven space that diverges from the historic elitism of the National Park service. This research concludes that, while hybrid landscapes come …

Report To The Editor In Chief Of The Fiu Law Review, Thomas E. Baker

FIU Law Review

No abstract provided.

Lessons Learned From Undocumented Latinx Immigrants: How To Build Resilience And Overcome Distress In The Face Of Adversity, Luz M. Garcini, German Cadenas, Melanie M. Domenech Rodriguez, Alfonso Mercado, Liliana Campos, Cristina Abraham, Michelle Silva, Manuel Paris

Psychological Science Faculty Publications

Living under chronic uncertainty, fear, and isolation is the experience of many undocumented immigrants particularly under the recent sociopolitical climate. Yet, despite facing chronic adversity and an uncertain future, undocumented immigrants are highly resilient. This paper draws upon the clinical and research expertise of leading Latinx psychologists working with diverse undocumented communities across the United States. Qualitative data from seven focus groups with undocumented Latinxs and 15 in-depth interviews with key informants were used to complement clinical insights to identify and highlight strategies of undocumented Latinxs that promote their resilience. Overall, six primary strategies emerged including cognitive reframing, behavioral adaptability, …

Predictors Of Traumatic Experiences And Mental Wellbeing Among Recent Immigrant Mothers And Children, Andy Torres, Frances Morales, Amanda Palomin, Marika Dawkins-Cavazos, Alfonso Mercado

Psychological Science Faculty Publications

Immigrant mothers face numerous challenges and unique stressors related not only to their role as asylum-seekers but also to their roles as women and caretakers. Some studies suggest that immigrant mothers may exhibit high internalizing symptoms related to pre-migration trauma exposure, while others claim that such symptoms may be due to the internalization of their children’s mental health. In view of this, a total of 60 recently arrived immigrant mothers and their children from Central America, predominantly the Northern Triangle, who arrived via the U.S-Mexico border were sampled. Immigrant mothers and their children were administered a Spanish battery containing health …

Music And Nationalism, Kristina F. Nielsen, Jessie M. Vallejo

World Music Textbook

This article offers an overview of musical nationalism. It considers how states have used music as a political tool as well as the ways in which communities have employed music to reject national identities and challenge nation-states.

Progression Of International Students Through Their Undergraduate Studies In An Irish Higher Education Institution: A Qualitative Study, Anne Hurley, Deirdre Ryan, Fiona Faulkner, Qi Wang

Irish Journal of Academic Practice

The focus of this paper is on the progression of international students through their undergraduate studies in an Irish higher education institution. Despite the increasing presence of international students in higher education, their perspectives on progression through their undergraduate studies are not adequately explored. Research into the factors that influence international students’ progression is underdeveloped. The paper aims to provide new insights into international students’ perspectives of their progression through their undergraduate studies in an Irish context. This study addresses this gap by exploring what factors international students deem to be significant in terms of successful student progression through higher …

Urban And Rural Wage Disparities In Illinois, Josh S. Thum

The Park Place Economist

Widespread urbanization in the United States over the years has changed the economic landscape of the country dramatically. This study explores the effect of working in a rural versus an urban area on wages in Illinois. General research suggests that there may be wage premium for working in urban areas, but this study takes a slightly different approach by focusing on county-by-county data as opposed to regional data. Labor market wages are considered in the context of efficient market theory. Linear regression models are run using data from the American Community Survey in order to explore whether there is a …

2021 West Los Angeles Data Summary, Gary Bishop

Fuel Efficiency Automobile Test Publications

Simple data summary for 2021 West Los Angeles on-road emission measurements.

2022 Oakland Ca Data Summary, Gary Bishop

Fuel Efficiency Automobile Test Publications

Simple data summary for 2022 on-road vehicle emission measurements from Oakland CA.

Sports Franchises As Catalysts For Tourism In An Urban Setting, David Proctor

Doctoral

This research investigates the leverage of sports franchises by destination marketing organisations for their tourism potential. It adds to the literature in covering a hitherto under scrutinised field of tourism enquiry focusing on the role of globally renowned professional football teams as agents of tourism in the cities that host them. In doing so the study links theory to practice and provides policy makers with options for implementing initiatives in collaboration with sports franchises, resulting in benefits across the wider stakeholder environment.

Underpinned by a pragmatic philosophy, the research employs a mixed methods approach within a multiple case study design …

Authors' Biographies

Res Publica - Journal of Undergraduate Research

No abstract provided.

Tax Boycotts, H. Scott Asay, Jacob Thornock, Jeffrey L. Hoopes, Jaron H. Wilde

Faculty Publications

To what extent do consumers boycott in response to corporate tax activities? Anecdotes suggest potential consumer backlash is a meaningful deterrent to corporate tax planning, and the tax literature has developed expectations that these boycotts happen. But empirical evidence on their existence and impact is limited. We undertake a comprehensive study to examine how consumers’ purchase behavior relates to corporate tax activities, triangulating across several designs, samples, and measures. First, we survey a representative sample of U.S. consumers to examine the reported relationship between corporate tax planning and consumer behavior; we find that consumers report that precisely zero have ever …

Double Trouble? Irs’S Attention To Financial Accounting Restatements, Zackery D. Fox, Ryan Wilson

Faculty Publications

We examine whether the Internal Revenue Service (IRS) uses public information to obtain qualitative signals regarding the quality of firms’ financial information or management integrity. Using the procurement of public information as a proxy for IRS attention, we test whether public signals of poor information quality (restatements) lead to an increase in IRS attention. To begin, we document that the IRS is both more likely and quicker to acquire public filings announcing a restatement than any other filing of the firm. Furthermore, we examine instances in which the IRS is more likely to learn of a restatement and find an …

Increase Student Engagement In Online Writing Environments, Jonathan Balzotti, Jason K. Mcdonald, Kevin Haws, Amy Allen Rogers, Matthew J. Baker

Faculty Publications

This case study explores a type of educational simulation, an alternative reality game we call a playable case study (PCS), and how its use influenced student engagement in an online writing classroom. The goal of the simulation was to help students create professional communication artifacts and experience real-world professional communication situations. This article reports the effectiveness of the playable case study as a tool specifically for online writing instruction (OWI). The context of our research was a PCS called Microcore. Acting as interns for a company, students are asked to investigate a serious problem that occurs and present a solution …

Mountain Men Reveal Yellowstone: Observations Of Daniel Potts, Warren Ferris, And Osborne Russell In The 1820s And 1830s, Jay H. Buckley, Nathan Benavidez

Faculty Publications

As Yellowstone National Park celebrates its 150th anniversary as the first such park in the world, it is fascinating to rediscover the records of mountain men and and that the same features that enthrall modern visitors captivated them as well. “Sonder” is the realization that other people with whom we share the mortal coil have lived lives just as complex and wonderous as our own. Americans can no better appreciate this than when they stand in Yellowstone National Park today and marvel at the same grandeur mountain men witnessed two hundred years ago.

Cross-Modal Reorganization From Both Visual And Somatosensory Modalities In Cochlear Implanted Children And Its Relationship To Speech Perception, Garrett Cardon, Theresa Hennesy, Julia Campbell, Hannah Glick, Don Bell-Souder

Faculty Publications

Hypothesis: We hypothesized that children with cochlear implants (CIs) who demonstrate cross-modal reorganization by vision also demonstrate cross-modal reorganization by somatosensation and that these processes are interrelated and impact speech perception. Background: Cross-modal reorganization, which occurs when a deprived sensory modality's cortical resources are recruited by other intact modalities, has been proposed as a source of variability underlying speech perception in deaf children with CIs. Visual and somatosensory cross-modal reorganization of auditory cortex have been documented separately in CI children, but reorganization in these modalities has not been documented within the same subjects. Our goal was to examine the relationship …

Representation Of Race And Ethnicity In Counseling And Counseling Psychology Journals, Jared M. Hawkins, Roy A. Bean, Timothy B. Smith, Jonathan G. Sandberg

Faculty Publications

Whereas previous literature reviews have concluded that people of color are underrepresented in psychological literature, the fields of counseling and counseling psychology have taken a clear affirmative stance with respect to human diversity. This study sought to evaluate the representation of people of color in four key journals across the 2000-2019 timespan: The Counseling Psychologist, Journal of Counseling Psychology, Journal of Counseling & Development, and Counselling Psychology Quarterly. Journal articles were coded for several variables, including focus on racial/ethnic minority (REM) groups and article content topics. Results indicated that 757 (26.3%) of the articles were coded REM-focused. Of …

Providing Institutional Support For Academic Engagement In Online And Blended Learning Programs, Sara Tuiloma, Charles R. Graham, Adriana María Martinez Arias, Diana Maria Parra Caicedo

Faculty Publications

In this paper, we examine how universities can evaluate the level of support they provide to help their students with affective, behavioral, and cognitive engagement in their online and blended learning experiences. Additionally, it identifies what types of supports help students engage academically and what barriers hinder their online engagement. Using a survey instrument sent to university students (n = 1295), we conducted a mixed-methods analysis to understand better how students feel the institution supports their online engagement and what barriers they experience. To accomplish this, we addressed the following research questions: (1) How do students feel the institution supports …

Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi

Faculty Publications

Widely acknowledged as one of the most controversial standards in governmental accounting, GASB 67/68 radically altered both the recognition and measurement for defined benefit public pensions. The standards require the recognition of previously only disclosed unfunded pension liabilities and increase the magnitude of reported pension liabilities by requiring the partial incorporation of a market-based discount rate. While the recognition proposal was unaltered from its initial conception to the final standards, the discount rate proposal was significantly attenuated after the initial proposal met with unanimous preparer opposition. Accordingly, we examine what incentives drive preparer lobbying positions, whether such lobbying is aligned …

Fairness And Luck: Contract Away Or Come What May?, H. Scott Asay, Jace Garrett, William B. Tayler

Faculty Publications

In practice, managers and employees often enter into risky, uncertain contracts. Prior works shows that managers use ex post discretion to reduce the effect of uncontrollable “bad luck” on employees’ performance-based compensation, but do not use ex post discretion to reduce the effect of uncontrollable “good luck,” due to fairness concerns. We investigate whether ex ante, objective compensation plans can help address the fairness concerns that lead to this asymmetric treatment of uncontrollable events. We provide evidence that compensation plans that account for uncontrollable factors can reduce differences between individuals’ fairness perceptions in good and bad luck settings. However, controlling …

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. Prior research has demonstrated a tendency for individuals to treat these measures as though they are the higher-order strategic objectives the measures were intended to represent, as opposed to imperfect representations of those strategic objectives—a phenomenon labeled surrogation. We employ an experiment to further understand this phenomenon. In this study, we capture neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the …

Perceptions Of Robotic Process Automation In Big 4 Public Accounting Firms: Do Firm Leaders And Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood

Faculty Publications

The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform …

The Influence Of Management’S Internal Audit Experience On Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, David A. Wood

Faculty Publications

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. This examination is important because the internal audit function is uniquely positioned to provide experiences that could influence future managerial behavior, including limiting the potential negative repercussions of earnings management. We find that firms with managers that have internal audit experience are associated with lower real earnings management but not accruals-based earnings management. Effects are strongest when managers with internal audit experience have greater power or currently hold financial roles, or when there are a greater number of managers with internal audit …

The Status Of Robotic Process Automation, Steven A. Harrast, David A. Wood

Faculty Publications

Modern information technology (IT) has greatly expanded the capability of companies to coordinate activities and process large numbers of transactions. Unfortunately, large companies often support thousands of individual applications, and the data necessary for financial reporting is scattered across these applications. As applications and data proliferate, companies must link together the applications and systems, often using spreadsheets and expending significant amounts of time in manual data entry and manipulation. This manual work is slow, expensive, and error prone and lacks useful business insights. Also, the employees who must perform these tasks are often overwhelmed and unsatisfied with the mundane work. …

Internal Auditors’ Role In Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, David A. Wood

Faculty Publications

Organizations use innovations to adapt, grow their business, and differentiate themselves from their competitors. However, innovations can introduce new risks to the organization that the internal audit function (IAF) should address. We interview and survey internal auditors about how they respond to innovations, such as the use of emerging technologies, adopted by their organizations. We find that social network theory provides a useful lens through which to interpret our interview results and to guide our survey development and analysis. In particular, we find that the embeddedness of the internal auditors with management, but not with the audit committee, is a …

Brokerage Relationships And Analyst Forecasts: Evidence From The Protocol For Broker Recruiting, Braiden Coleman, Michael S. Drake, Joseph Pacelli, Brady Twedt

Faculty Publications

We offer novel evidence on how the nature of brokerage-client relationships can influence the quality of equity research. We exploit a unique setting provided by the Protocol for Broker Recruiting to examine whether relaxed broker noncompete agreement enforcement generates spillover effects on sell-side analysts. Entry into this agreement reassigns ownership of the client relationship from the brokerage to individual brokers, potentially generating a greater standard of care. Using a generalized difference-in-differences research design, we provide evidence consistent with brokers reducing pressure on analysts to produce optimistic research following protocol entry. This effect is concentrated among less experienced and non-All Star …

A Tale Of Two Index Funds: Full Replication Vs. Representative Sampling*, Travis Dyer, Nicholas Guest

Faculty Publications

We examine the two approaches used by equity index funds to track their benchmark index. The first, full replication, mimics the index with exactness. The second, representative sampling, holds a subset of the index. We find that samplers trade 3-4 times more, have 30-50% higher expenses and fees, and earn 50-70 basis points lower annual returns, which is substantial given index funds’ mandate to limit tracking error to a few basis points. Besides higher expenses and transaction costs, poor stock picking also seems to contribute to samplers’ return underperformance. Overall, our analyses suggest representative sampling is associated with underperformance.

Supporting Educators Towards More Inclusive Design Of Entrepreneurship Courses, Sylvia Gavigan, Iulia Clitan, Antonio Juan Briones Penalver, Deirdre Mcquillan, Ovidiu Stan, Antonia Christou

Papers

This paper explores inclusive entrepreneurship course design across European universities. Drawing a sample of six cases across five universities the paper adopts a multiple case study research design to explore how educators are supporting the Missing Entrepreneurs according to the OECD definition (women, people with disability, refugees and migrants, young people and seniors). The findings show interesting and innovative pedagogical approaches to emerge by analogy and replication. The paper provides empirical and practical contribution for educators in terms of developing entrepreneurship courses according to the principles of universal design for learning drawing on needs of the Missing Entrepreneurs. The Paper …

W404-014n-01 - Office Of Vice President For Academic Affairs: Peter Judge Administration: Correspondence And Memoranda, Office Of Vice President For Academic Affairs

University Archives Finding Aids

No abstract provided.