Digital Commons Network^™

Embracing Tax Avoidance, David Elkins

University of Florida Journal of Law & Public Policy

Avoidance is a major theme in tax law jurisprudence. Congress, the Treasury, and the courts have developed numerous doctrines to deny beneficial treatment when the taxpayer’s principal purpose or presumed principal purpose was the avoidance of taxation. Each attempt to shut down tax avoidance then becomes the opening salvo in the next round of engagement as tax planners devise means of circumventing the restrictions and new rules are developed to counter the latest avoidance maneuvers. The thesis of this Article is that the incessant war on tax avoidance has prevented both academics and policymakers from appreciating the gifts that tax …

Rulers, Victims, Educators, Or Partners? Judges' Perception Of Their Relationship With Lawyers, Boaz Shnoor, Eyal Katvan

Cardozo International & Comparative Law Review

Judges oftenface lawyer misbehavior in court. Such misbehavior, and the way judges address it, are pressing issues, which challenge all courts. However, the current literature on the legal profession and legal education lacks a systemic analysis of judges' perceptions of lawyers' behavior in their courtrooms, of the ways in which judges are influenced by lawyers' misbehavior, and of the ways in which they respond to it. This Article fills this gap by empirically analyzing judges' perceptions of lawyers' misbehavior, how it influences judges' work environments, the methods they use to cope with it, and the constraints they face in dealing …

Constructing A Taxonomy Of Financial Consumer Protection Policy And Assessing The New Consumer Duty In The United Kingdom's Financial Sector, Iris H-Y Chiu, Wai-Yee Wan

Cardozo International & Comparative Law Review

The article critically examines the UK's Consumer Duty, introduced by the Financial Conduct Authority (FCA), arguing that while it represents a significant step in financial consumer protection, it falls short in addressing welfare outcomes and distributive justice. The Duty focuses on consumer empowerment but neglects key aspects of consumer citizenship, such as access to essential financial services and guarantees of product quality. The article proposes a taxonomy of consumer protection levels to evaluate the Duty's effectiveness and advocates for a more robust framework that prioritizes financial inclusion and long-term consumer welfare.

Ethics Of The Other Through Theodicy: A Study Of Emmanuel Levinas, Sunghun Choi

Master's Theses

The Problem

Drawing upon Emmanuel Levinas’s Judaic, philosophical, and experiential influences, Levinas formulates an “ethics of the Other” as a response to the quandary of suffering and evil, presenting it as an alternative to theodicy.

The Purpose

The purpose of this study is to explore Levinas’s philosophy by examining his response to the criticisms levied against theodicy, while also investigating the potential coexistence of his philosophy with theodicy and the warrant for such a critique, as well as the claim that an “ethics of the Other” can function as a legitimate replacement for theodicy.

Conclusions

This thesis argues that while …

Familial Consequences Following Deconversion: Perceived Parental Openness, Intrinsic Religiosity, And Impact Of Familial Repair, Michaelia R. Conway

Master's Theses & Other Graduate Student Works

This January 2024 Master of Science in Psychology thesis at Lipscomb University looks at how previous research on deconversion from a Christian religious background to atheism indicates that individuals experience negative social consequences with family, friends, and community groups when they disclose that their beliefs have changed (Marriott, 2015); (Dollinger, 2018). Past research has shown that mothers are impacted by their emerging adult child’s deconversion (Marriott, 2015). Studies also indicate that parents who are extrinsically religious and less open to new experiences are more likely to dismiss their emerging adult child’s worldview (Marriott, 2015). These findings are all derived from …

Marjorie Kinnan Rawlings Writing Award Co-Winner Graduate Essay: The Social Problems With Cross Creek's Transcendentalism, Mohammed Forero Bucheli

The Marjorie Kinnan Rawlings Journal of Florida Literature

No abstract provided.

Systems Check: A Qualitative Case Study Of Educators And Parent-Educators Supporting Adolescent Readers From An Ecological Systems Perspective, Kristi Nicole Grooms

Theses and Dissertations

In spite of decades of research and an abundance of well-intentioned intervention efforts, supporting adolescent readers, particularly at the middle level, remains a significant area of concern for educators in the United States. The struggles are present for educators working to help underperforming readers reach grade-level and keep advanced readers motivated and engaged. At home, parents and guardians experience similar challenges. Data on adolescent comprehension performance continues to be frustrating in terms of producing consistent positive results. This qualitative action research study investigated the ongoing challenge of supporting adolescent readers, specifically within the context of 7th grade, through a systems …

Bottling The “Secret Sauce”: Capturing The Heart Of The East End At Peter Paul Development Center, Melissa E. Abban, Melissa Buckley, Marie Garrenton, Latonja Y. Wright

Doctor of Education Capstones

Peter Paul Development Center (Peter Paul) submitted a Request for Assistance (RFA) to obtain support from a Virginia Commonwealth University Doctorate of Educational Leadership (EdD) Capstone team with documenting programming and principles and evaluating them consistently. To address this request, the team analyzed the context and problem of practice through document review, empathy interviews, partner discussions and site visits. The literature review helped the team design and conduct research, fieldwork, and data analysis to support Peter Paul in standardizing procedures and programs, fostering a culture of institutional knowledge, and effectively communicating impact to stakeholders. The team used a Convergent Parallel …

Growth In Appalachia: Downtown Revitalization Strategies For Covington, Virginia, Tucker L. Keener

Master of Urban and Regional Planning Capstone Projects

This plan was created for the City of Covington, Virginia which is located in the Western part of the state in the Blue Ridge Mountains. This plan aims to identify the goals and desires of local community members and business owners that prioritize economic growth in the downtown core. The City of Covington has many great assets, and the goal of this plan is to leverage these assets to assist with downtown revitalization. Recommendations in this plan relate to ideas of enhancing downtown, creating and strengthening anchor institutions, and create downtown as a tourist destination.

Bridging The Gap In Corporate Governance For Interlocking Directors In Colombia, Juan D. Ovalle

Emory Business Law Review

No abstract provided.

Acceptance Remarks For The 2024 Distinguished Service Award For Lifetime Achievement, Thomas L. Ambro

Emory Bankruptcy Developments Journal

No abstract provided.

An Empirical Study To Understand The Role Of Institution-Based Trust And Its Antecedents In Iot Adoption By Individuals, Anupam Kumar Nath, Amit Kumar Nath

Journal of International Technology and Information Management

ABSTRACT

The Internet of Things (IoT) enables the connection between humans, physical objects, and cyber objects, resulting in monitoring, automation, and decision-making capabilities. This connection can be complex and lead to uncertainty for individuals before adopting IoT technology. To address this, we conducted research on the role of Institution-based trust in the context of IoT adoption. Our model for IoT adoption is based on existing literature and includes the components of Institution-based trust and its antecedents. Through empirical testing, we confirmed that Institution-based trust positively affects IoT adoption at the individual level. Additionally, we found that User confirmation/disconfirmation and familiarity …

Activities Tailoring Within Agile Scrum Roles: A Case Of Nigerian Healthcare Information Systems Development, Yazidu Salihu, Julian Bass, Gloria Iyawa

Journal of International Technology and Information Management

Developing quality agile healthcare information systems requires understanding regulatory compliance and evolving healthcare needs through activities tailored within agile scrum roles. Agile scrum, a widely adopted philosophy, offers significant advantages in managing software development processes. This research explores how activities within the agile scrum roles are tailored to agile healthcare information systems development within the Nigerian context. This study adopted a qualitative case study methodology and interviewed 12 agile practitioners developing healthcare information systems within Nigeria using semi-structured open-ended interview guide questions. The practitioners were selected based on a snowballing process, a sunset of purposive sampling techniques from our network …

Navigating Emotional Discomfort In Developing Equity-Driven School Leaders: A Conceptual-Pedagogical Framework, Taeyeon Kim, James Wright

Department of Educational Administration: Faculty Publications

Abstract

Background: Given that K–12 schools necessitate leaders who can advance equity and justice, preparation programs in higher education institutions have prioritized the development of eq-uity-oriented school leaders. However, there has been relatively limited exploration of peda-gogical approaches that equip educational leaders to navigate adverse emotional responses and utilize their discomforting emotions as a source of transformation toward equity-oriented principles. When negative emotions are suppressed and/or unexplored within leadership de-velopment programs, adult learners will likely miss crucial opportunities for personal growth and transformative change.

Purpose: This theoretical article aims to enhance and expand existing scholarship on the ped-agogies …

Medical Expenditures And The Measurement Of Poverty In The United States, Luke Petach, David Wyant

Faculty Scholarship

Using data from the Medical Expenditure Panel Survey (MEPS) we estimate the fraction of the US population that is health poor. A person is health poor if their income prior to paying health insurance premiums and out-of-pocket healthcare costs is above the poverty line, but their income net-of-premiums and out-of-pocket healthcare costs is below the poverty line. Because resources used to finance health insurance premiums and out-of-pocket costs are (A) lexicographically preferred and (B) cannot be used to maintain an individual’s standard of living, they should be excluded from official poverty estimates. Approximately 1% to 2% of the US population …

Leveraging Brazilian Administrative Data To Examine The Impact Of Unobservable Factors On Earnings, Victor Gabriel Antunes Buttignon, Francis Carlo Petterini Lourenço, Edinaldo Tebaldi

Mathematics and Economics Faculty Journal Articles

This research contributes to the literature and fills a gap in the Brazilian literature on the returns to public and private education. Most research examining this differential are subject to potential bias because of the lack of controls for unobservable variables. This work accounts for unobservable traits by leveraging the methodology proposed by Dale and Krueger (2002) and data from the National Association of Graduate Centers in Economics (ANPEC) and administrative data from the Annual List of Social Information (RAIS). The findings indicate that the positive earnings differential for public education turns insignificant when controls for unobservable characteristics are accounted …

Conceptualizing Sustainability And Resilience In Value Chains In Times Of Multiple Crises—Notes On Agri-Food Chains, Alexander Follmann, Peter Dannenberg, Nina Baur, Boris Braun, Grit Walther, Amelie Bernzen, Jan Börner, Michael Brüntrup, Martin Franz, Emmanuel Sulle

Arusha Climate and Environmental Research Centre

Global and regional agri-food value chains feed societies and are an income source for hundreds of millions of farmers around the world. They are also target areas for action to achieve a global sustainability transformation. Agri-food chains are highly vulnerable in the context of multiple crises, including the global environmental crisis, geopolitical fragmentation, armed conflicts and wars, and the aftermath of the COVID-19 pandemic. Measures to increase chain resilience are widely discussed; however, some such measures contradict sustainability measures. While there has been considerable research on the sustainability and resilience of agri-food chains, few studies have integrated both perspectives or …

Favouring Of Gifted Pupils By Elementary Teachers: A Labelling Theory Perspective, Eva Klimecká

The Qualitative Report

Improving the quality of care for gifted pupils also brings problems related to their favouring. Favouring, as a part of the labeling theory, leads to the selection of gifted and stagnation in their development, making it one of the risk factors. This study identifies and analyses pedagogical situations leading to favouring of gifted pupils. The qualitative research is conducted in the elementary schools in the Czech Republic (Central Europe). Data are obtained through observation of school lessons and from interviews with teachers and were subsequently analysed by the situational analysis. The study has found five typical situations, such as teachers’ …

An Exploration Of The Lived Experiences And Psychological States Of Migrants And Refugees, Zainab Akef, Senel Poyrazli, Isabel Quintero

The Qualitative Report

UNHCR reports that about 82.4 million individuals were forcibly displaced as they attempted to avoid persecution, conflict, or human rights violations in their home countries. In addition to traumatic experiences, refugees encounter stressors such as low income, reduced social support, and language barriers. This qualitative study aimed to explore the impact of pre-migration trauma and political detainment on mental health outcomes and living conditions. A total of eight interviewees participated in video conferencing interviews. A non-probability convenience sampling using the snowballing technique was utilized to identify participants. Data were analyzed using an inductive approach for thematic analysis. The software Dedoose …

From City Hall To Twitter: Navigating Political Context In Us Mayors' Online Engagement, Minshuai Ding

Bureau of Sociological Research: Faculty Publications

Twitter has become an indispensable tool for politicians and officials, including US mayors as heads of local governments, to engage with constituents in real time and convey their political agendas. However, there is limited research on the relationship between the political context associated with the role of mayor and their ways of communication on Twitter. This study explores the Twitter usage patterns of mayors of the 100 largest US cities in the light of two unique political contexts: partisan affiliation and form of municipal government. By conducting a twofold statistical analysis, this study found significant differences in Twitter usage patterns …

African Swine Fever At The Wildlife-Livestock Interface: Challenges For Management And Outbreak Response Within Invasive Wild Pigs In The United States, Vienna R. Brown, Ryan S. Miller, Kim M. Pepin, Keith M. Carlisle, Merril A, Cook, Cole F. Vanicek, Lindsey K. Holmstrom, Lisa T. Rochette, Timothy J. Smyser

United States Department of Agriculture Wildlife Services: Staff Publications

African swine fever (ASF) causes significant morbidity and mortality in both domestic and wild suids (Sus scrofa), and disease outbreaks convey profound economic costs to impacted industries due to death loss, the cost of culling exposed/infected animals as the primary disease control measure, and trade restrictions. The co-occurrence of domestic and wild suids significantly complicates ASF management given the potential for wild populations to serve as persistent sources for spillover. We describe the unique threat of African swine fever virus (ASFV) introduction to the United States from epidemiological and ecological perspectives with a specific focus on disease management at the …

An Estimate Of The Marginal Annual Economic Contribution Of Wild-Pig Hunting In Texas, Sophie C. Mckee, Keith M. Carlisle, John Tomeček, Stephanie A. Shwiff, Rachael Connally, Maureen Frank, Mike Bodenchuk, Nicole Didero

United States Department of Agriculture Wildlife Services: Staff Publications

Context

Wild-pig (Sus scrofa) hunting is a culturally significant recreational and commercial activity in Texas, but the overall impacts are contested. Except for one 1980s study, there has been no research to formally quantify any economic benefits of wild-pig hunting in Texas, which is an important component for weighing the costs and benefits of wild-pig presence in the state.

Aims and methods

To fill that research gap, we surveyed a sample of resident and non-resident 2018–2019 hunting-license holders in Texas about various topics related to their wild-pig hunting activities, including expenditures

Key results

On the basis of the …

Effects Of Ungulate‐Proof Fencing On Space Use By Wild Pigs, Kelly Koriakin, D. Buck Jolley, Benjamin Smith, Kurt C. Vercauteren, Nathan P. Snow

United States Department of Agriculture Wildlife Services: Staff Publications

Wild pigs (Sus scrofa) are a highly adaptable species that have invaded many regions and cause significant damage throughout the world. Ungulate‐proof fencing is increasingly used in conjunction with other control techniques to manage wild pig populations. However, little is known about how fencing affects wild pig space use behaviors and whether any changes may be exploited to increase efficacy of control activities. Our goal was to understand how wild pigs altered their space use behaviors in response to newly constructed fencing. Specifically, we examined for changes in space use area (home range and core area), increases in …

Research On The Industrial Chain Network-Driven Innovation Model Of China's Audio-Visual Industry Park, Yang Chen

Dissertations and Theses Collection (Open Access)

This dissertation explores the model through which Chinese audio-visual industry parks drive innovation leveraging industrial chain networks, with Xing Guang Movie and Television Park as the core case study. It also integrates analyses of several other representative Chinese audio-visual industry parks. Based on these case analyses, it identifies critical elements essential for successful innovation within audio-visual industry parks driven by industrial chain networks, thereby providing a realistic foundation for the theoretical framework of the thesis.

Drawing on innovation theory, network theory, industrial chain network theory, and collaborative capability theory, this study abstracts the model driving innovation through industrial chain networks …

Valuing Social Data, Amanda Parsons, Salome Viljoen

Articles

Social data production—accumulating, processing, and using large volumes of data about people—is a unique form of value creation that characterizes the digital economy. Social data production also presents critical challenges for the legal regimes that encounter it. This Article provides scholars and policymakers with the tools to comprehend this new form of value creation through two descriptive contributions. First, it presents a theoretical account of social data, a mode of production that is cultivated and exploited for two distinct (albeit related) forms of value: prediction value and exchange value. Second, it creates and defends a taxonomy of three “scripts” that …

Shifting Blame And Gendered Differences: A News Media Study Of The Characterization Of Police Sexual Violence, Brittany Nieman

Theses and Dissertations (Comprehensive)

This thesis offers a critical analysis of media representations of police sexual violence cases in Canada. This paper looks to fill the gap on media representations of police sexual violence cases and to contribute to long standing literature on gendered issues in policing. Symbolic interactionism, framing theory, and critical feminist ideologies make up the theoretical background for this work. Using Altheide and Schneiders (2012) Qualitative Document Analysis Process, a media analysis was conducted on 104 Canadian news articles revolving around police sexual violence cases occurring on Canadian policing services. This study primarily revealed a dichotomy in representations of the complainant …

Indigenous Wholistic Abolition: Visioning Indigenous Queer, Two-Spirit & Indigiqueer Futures, Giselle Dias

Theses and Dissertations (Comprehensive)

As a queer Métis, activist and organizer in the field of prisoners’ rights, penal abolition, and transformative justice, I have been interested in learning about how Indigenous peoples’ relationship with Aki (Land) grounds abolition theory and guides the ways that I and other Indigenous abolitionists engage in abolition. As part of this process, I wanted to speak to other Indigenous queer, Two-Spirit, trans, non-binary, and/or Indigiqueer (Q2STNBI) people about their visions of abolition and abolitionist futures through a relational Land-based lens. Therefore, I used a methodology that centres Métis worldviews and community organizing and is grounded in the ethics of …

Leadership And Emergent Faith Communities In Canada: A Phenomenological Study, Anne Anderson

Theses and Dissertations (Comprehensive)

The purpose of this study is to explore how participants within emergent faith communities in Canada experience leadership. Through a phenomenological approach, members from five emergent faith communities across Canada have been interviewed in a semi-structured format. Emerging themes of transformational leadership, community along with belonging, and possible future areas of research will be discussed.

Exit Through The Giftshop: Claims-Making And The Construction Of A Countercultural Brand, Cecil Mcglynn

Theses and Dissertations (Comprehensive)

Independent, online microcelebrity influencers are increasingly many people’s source of news. A popular group of these influencers, called the Alternative Influence Network (AIN) has come under scrutiny in recent years for collaborating with radical, far-right political actors to advance particular viewpoints (Lewis, 2018). While those within the AIN claim these outputs represent their freedom of speech, some researchers have voiced concern around the possibility of these influencers proliferating or even popularizing radical political ideals. Steven Crowder is among the most popular influencers in the AIN. He performs a daily show, ‘Louder with Crowder’, to his 5.8 million YouTube subscribers. In …

Defamation, Presumed Damages, And Reputational Injury: A Legal And Philosophical Inquiry, Benjamin C. Zipursky

Faculty Scholarship

No abstract provided.