Digital Commons Network^™

Explaining Corporate Tax Avoidance, Andrew Belnap, Kaitlyn Kroeger, Jacob Thornock

Faculty Publications

The tax avoidance literature identifies dozens of variables that are related to corporate tax avoidance, but it lacks a framework for understanding the relative importance of these variables and the theories that drive these relations. We distill thirty years of tax avoidance research into key theories, and then use novel empirical techniques to quantify the relative and total importance of proposed explanations. We find that factors tied to investment opportunities contribute more to explained variation than other proposed theories. On the other hand, agency costs and financial reporting concerns explain very little variation in tax avoidance proxies, while operating metrics …

The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart

Faculty Publications

We investigate the impact of adopting economic nexus laws on local consumer consumption patterns. To do so, we focus on a natural experiment involving Washington State, which enacted economic nexus in October of 2018, and its neighboring state Oregon, which has no sales tax. Utilizing data from the Nielsen Consumer Panel survey, we estimate a difference-in-differences regression to test whether the imposition of sales tax on internet purchases in Washington led to an increase in brick and mortar (B&M) retail purchases relative to those in Oregon. We report evidence that consumers in Washington increased purchases at B&M retailers relative to …

An Examination Of The Stability Of The Remembering Self When Measuring Social Connection Derived From A Shared Leisure Experience, Camilla Hodge, Karen K. Melton, Mat D. Duerden, Mark A. Widmer, Aubrey Rushton, Alexis Kelley

Faculty Publications

Social connection has been identified as a public health priority, and is often positioned, in various forms, as an outcome of leisure experiences. In cases of assessing the hedonic quality of experiences, research has identified a relative permanence and stability in the remembering self; however, whether the same is true when measuring social connection is unknown. Therefore, this study aimed to determine whether recall of social connection after a structured, shared leisure experience changed over time. We compared assessments of social connection among a sample of 68 adults immediately following four structured, shared leisure experiences and again four weeks later. …

Detecting Social Desirability Bias With Human-Computer Interaction: A Mouse-Tracking Study, Paul A. Weisgarber, Joseph S. Valacich, Jeffrey L. Jenkins, David Kim, Manasvi Kumar

Faculty Publications

Social desirability bias undermines self-report accuracy, necessitating novel approaches to detect and mitigate its impact. This study aimed to investigate the influence of social desirability on questionnaire responses by analyzing mouse cursor movements and answering behaviors. Respondents (n=238) completed a health and wellness questionnaire while their mouse cursor data was recorded. The results revealed that individuals under a higher social desirability treatment exhibited significantly longer response times and slower mouse cursor speeds, supporting the hypothesis that they may engage in more cautious and deliberate responding. However, no significant differences were found in terms of mouse cursor deviations or answer switches …

Review Of Computational Models For Large-Scale Mdao Of Urban Air Mobility Concepts, Darshan Sarojini, Marius L. Ruh, Jiayao Yan, Luca Scotzniovsky, Nicholas C. Orndorff, Ru Xiang, Han Zhao, Joshua J. Krokowski, Michael Warner, Sebastiaan Pc Van Schie, Ashley Cronk, Alexandre T. R. Guibert, Jeffrey T. Chambers, Lauren Wolfe, Rachel Doring, Robin Despins, Cibin Joseph, Ryan Anderson, Andrew Ning, Hyunjune Gill, Seongkyu Lee, Zeyu Cheng, Zhi Cao, Chunting Mi, Y Shirley Meng, Christopher Silva, Jiun-Shyan Chen, H. Alicia Kim, John T. Hwang

Faculty Publications

The advent of Urban Air Mobility (UAM) has necessitated a paradigm shift in aircraft design from traditional regression methods to physics-based analysis and the use of modern computational methods. This paper explores the intricacies of UAM aircraft design, acknowledging the limitations of historical empirical equations and advocating for the use of physics-based tools in the early stages of the design process. It underscores the importance of Multidisciplinary Design, Analysis, and Optimization (MDAO) as a means to integrate physics-based tools for conceptual design, facilitating decisions on configuration and sizing. The paper presents a comprehensive survey and review of computational models across …

Effects Of Cognitive And Social Demands On Linguistic Production For People With Moderate, Mild, Or No Aphasia, Tyson G. Harmon, Emily Mcdonald, Kyle Steele

Faculty Publications

Background: Most everyday communication occurs in situations where cognitive and social demands are present. These types of situations may compound language deficits for people with aphasia (PWA). An understanding of the language interference that may occur from cognitive and social demands is an important precursor for assessment and intervention that addresses everyday communication situations.

Aims: To determine how cognitively and socially demanding conditions affect micro- and macrolinguistic production for people with moderate, mild, or no aphasia during narrative discourse and to compare effects among groups.

Method: Thirty participants with mild (n = 9), moderate (n = 9), or no (n …

Speculative Practicescapes Of Learning Design And Dreaming, Eamon Costello, Jason K. Mcdonald, F. Macgilchrist, P. Jandrić, H. Carbonel, S. Crighton, A. Buch, M. A. Peters

Faculty Publications

This article addresses a serious issue that besets learning design: its over-reliance on frameworks that promise particular outcomes for individual learners that accord with pre-defined metrics. This is partly a function of the nature of learning design and devel- opment itself which is commonly seen as outcome-oriented activity that should ben- efit individual learners in specific ways. An alternative approach is adopted here which calls attention to other happenings at the heart of education, including positive emo- tions we experience that are made known through less measurable and more fleeting points of reference. Hence, we draw on sources such as …

Effects Of Cognitive And Social Demands On Linguistic Production For People With Moderate, Mild, Or No Aphasia, Tyson G. Harmon, Emily Mcdonald, Kyle Steele

Faculty Publications

Background

Most everyday communication occurs in situations where cognitive and social demands are present. These types of situations may compound language deficits for people with aphasia (PWA). An understanding of the language interference that may occur from cognitive and social demands is an important precursor for assessment and intervention that addresses everyday communication situations.

Aims

To determine how cognitively and socially demanding conditions affect micro- and macrolinguistic production for people with moderate, mild, or no aphasia during narrative discourse and to compare effects among groups.

Method

Thirty participants with mild (n = 9), moderate (n = 9), or no (n …

Teacher Motivational Behaviors In A Remote Versus An In-Person Class, Mariia Shishmareva, Jennifer Bown, Teresa Bell, Dr. Wendy Baker Smemoe, Dan Dewey

Faculty Publications

Motivation in language learning has been studied for quite a long time. However, until recent years, the focus has been on motivation in face-to-face (FTF) learning environments. Motivation in online learning can be different due to many factors. This study compared how a language instructor used motivational strategies in a FTF vs. in a synchronous online class; and how students reacted to these motivational strategies. For these purposes the Motivational Orientation of Language Teaching (MOLT) was used for observations. Results showed that while the teacher used many of the same motivational strategies in both sections, strategies in the categories social …

Alterity As A Mirror Of Identity: Primo Levi’S Self Representation In Other People’S Trades, Ilona Klein

Faculty Publications

Primo Levi reveals much about himself in the fifty-one short essays of L’altrui mestiere (Other People’s Trades). This study analyzes L’altrui mestiere as the awareness of the “self” through the observation of “otherness” — other people, but also other living beings which are not human (mammalian animals and insects), others as minerals, and others as hypotheses, theories, writings, microcosmic or macrocosmic conceptions that Levi uses to weave a discourse of “alterity” as a mirror of “identity.” L’altrui mestiere’s narrative pattern revolves around contrasts and comparisons between the familiar and the unfamiliar, the canny and the uncanny, the …

Gvsu Undergraduate And Graduate Catalog, 2024-2025, Grand Valley State University

Course Catalogs, 1963 - Current

Grand Valley State University 2024-2025 undergraduate and graduate course catalog. Course catalogs are published annually to provide students with information and guidance for enrollment.

A Constellation In Training, Marko C. Capoferri

Graduate Student Theses, Dissertations, & Professional Papers

Capoferri, Marko, M.F.A., Fall 2023 Creative Writing - Poetry

Light, Loneliness, and Location

Chairperson: Sean Hill

In many better-known works by the 20^th century painter Edward Hopper, I find a locus of visual concerns that overlay the fixations of the majority—if not all—of the poems that comprise my thesis, what I like to think of as the three L’s: light, loneliness, and location (to which I could also add, as secondary colors, longing and landscape). Additionally, there are what Mark Strand identifies as “two imperatives” in Hopper’s work, “the one that urges us to continue and the other that …

Distribution: Understanding Customer-Facing Logistics In Africa, Emmanuel T. Kodzi

Faculty Publications

Companies seeking to do business in Africa often focus more on challenges they need to address, rather than opportunities presented to them. The need to manage their investments across diverse countries, population profiles, infrastructure development levels, and local capabilities is viewed in terms of complexity. However, improved situational understanding will better inform investment decisions regarding product movements among points of origin, production, and consumption. Several aspects of logistics may be considered in this regard, but we focus on customer-facing logistics. We assume that few companies have the capability and resources to both produce and deliver products to end-buyers in a …

Coalescence: A Carnivore Coexistence Curriculum That Braids Indigenous & Western Ecological Knowledge Into A Relevant And Experiential Learning Opportunity For Youth, Stephanie Anne Barron

Graduate Student Theses, Dissertations, & Professional Papers

As grizzly bears (Ursus arctos horriblis) begin to reoccupy more of their historic range, and as humans and large carnivore populations continue to increase, incidences of human carnivore conflict are on the rise. A decolonial curriculum designed in collaboration with the Confederated Salish and Kootenai Tribe’s wildlife biologists stands to increase awareness of Indigenous ecological knowledge and teach youth about the importance of coexistence with carnivores. Additionally, this project could greatly influence youth perceptions of grizzly bears and other large carnivores. This research project examines the development and implementation of a carnivore coexistence curriculum for youth that is guided by …

Ifn-𝜸 And Il-10 Immunosensor With Vertically Aligned Carbon Nanotube Interdigitated Electrodes Toward Pen-Side Cattle Paratuberculosis Monitoring, Shaowei Ding, Benjamin J. Brownlee, Kshama Parate, Cicero C. Pola, Bolin Chen, Jesse M. Hostetter, Douglas Jones, John Jackman, Brian D. Iverson, Jonathan C. Claussen

Faculty Publications

Highly sensitive vertically aligned carbon nanotube arrays (VANTAs) interdigitated electrode (IDE) arrays are developed for electrochemical biosensing of two cytokines (i.e., interleukin-10 (IL-10) and interferon-gamma (IFN-𝜸)) that are useful for early detection Johne’s disease (Bovine Paratuberculosis) in cattle. The high aspect ratio VANTA-IDEs (50–60 μm in height) are grown through a chemical vapor deposition process from an iron (Fe) catalyst that is lithographically patterned on a silicon wafer with equal finger width and inter-finger spacing of 25 μm. After functionalization with distinct antibodies the VANTA-IDEs are capable of selective detection of both IL-10 and IFN-𝜸 within an actual biological matrix …

Demographic Change, Migration, And The African American Vowel System In Georgia, Jon Forrest, Margaret E. L. Renwick, Joseph A. Stanley, Lelia Glass

Faculty Publications

The theme of this volume is generational trends in language change, with an emphasis on the Baby Boomer to Gen X transition as an important period of time. Many studies have found sharp changes in vowel systems in communities after the Baby Boomer Generation on the East Coast (Thiel and Dinkin 2020) and in the Midwest (Nesbitt 2021). Though we know a great deal about the geographic consistency of the Baby Boomer to Gen X transition, in all of these cases, the focus has been on White speakers and regional varieties. Besides the general importance of including a breadth of …

Language Change At The Intersections Of Movement, Economy, And Orientation, Joseph A. Stanley, Margaret E. L. Renwick, Monica Nesbitt

Faculty Publications

A growing amount of research on North American English varieties shows that many sociolinguistic variables peaked among the Baby Boomer Generation (born approximately 1946–64). By “peak,” we mean that a linguistic phenomenon in one community has reached its point of greatest intensity and is maximally divergent from realizations of that same variable in most other North American communities. Similarly, we also find studies that describe a “cliff” beginning among Generation X (born approximately 1965–82) such that after generations of relative stability, local dialect features are lost. Nesbitt (2021, 359) observes that “the Baby Boomer–Gen X transition appears to be a …

Bloom: A Microbial Self-Portrait, Emily Lauren Mulvaney

Graduate Student Theses, Dissertations, & Professional Papers

No abstract provided.

Exchange Rate Pass-Through To Inflation For Bangladesh: An Empirical Analysis, Saila Sarmin Rapti

Graduate Student Theses, Dissertations, & Professional Papers

Assessing the impact of exchange rate pass-through (ERPT) on inflation is a crucial concern for policymakers in both developed and developing economies. The study evaluates both short- and long-term pass-through effects, shedding light on the relationships between the exchange rate movements and inflation rates in Bangladesh. In this regard, this paper applies an Auto Regressive Distributed Lag (ARDL) model and Engle and Granger cointegration test with Error Correction Modeling (ECM) to estimate ERPT in Bangladesh based on monthly data spanning 2010 to 2023 to provide a more robust and rigorous investigation of the long-run and short-run pass-through of exchange rates. …

Influence Of Cross-Country Skiing & Off-Leash Dogs On Wildlife Habitat Use In Lubrecht Experimental Forest, Sophie Ann Morris

Graduate Student Theses, Dissertations, & Professional Papers

Outdoor recreation activities are seen as a type of anthropogenic stressor that can significantly impact wildlife. Despite winter recreational activities having a more negative effect on wildlife compared to summer or aquatic recreation, they are the least studied in terms of impact (Larson et al., 2016). Wildlife species can be influenced both temporally and spatially by the development of winter recreation trails and snow-based recreation (Braunisch et al., 2011; Olsen et al., 2018). This research combines natural and social science methods to assess how cross-country skiers affect wildlife activity patterns, guiding decisions about managing recreation. During two winter data collections, …

Green Poems, Lillian I. Emerick Valentine

Graduate Student Theses, Dissertations, & Professional Papers

With broad lyric range, the ecopoems in Green center around the ideology and ethics of the American West. The speaker’s position within that as a descendent of settler laborers is interrogated, as well as language itself. Grammar is used as a tool to perform deconstructive work, examining how labor intersects with colonialism and climate change. Melding intellectual analyses of etymology with the physical act of agricultural labor, these poems range from the conversational and playful to lyric explorations of loss.

Interwoven with this is the speaker’s self-examination of femininity and matrilinear inheritance. How do we use the language we’ve been …

Happy Groups: An Evaluation Of A Brief Positive Psychology Intervention With Adolescents, Lillian Cheri Martz

Graduate Student Theses, Dissertations, & Professional Papers

This manuscript style dissertation investigates the impact of a brief positive psychology group intervention on both wellbeing and academic achievement among adolescents. Two experimental research studies were conducted to address this. Participants from a local high school engaged in a brief small group positive psychology intervention in both studies. The first study focused on wellbeing outcomes. Wellbeing was assessed using self-report questionnaires measuring depression, anxiety, stress, hope, school connection, and overall wellbeing. Utilizing a multiple baseline design with each participant serving as their own control group, changes between baseline to intervention were measured. Results indicated significant reductions in anxiety and …

Andrew Tate, Matt Walsh, And The Discursive Production And Policing Of Gender, Alan J. Bandyk, Alan J. Bandyk

Graduate Student Theses, Dissertations, & Professional Papers

This thesis utilizes the works of Judith Butler, Simone de Beauvoir, Frederic Jameson, and Edward Said in a discourse analysis of influencers and writers in the right wing "manosphere." The figures analyzed herein are Andrew Tate and Matt Walsh. Their rhetoric aims to create a discursive woman who embodies traditional notions of gender and sex that de Beauvoir critiqued in 1949. The constant adherence and reference to a mythical past exhibits ways of thinking that coincide perfectly with Jameson's own theoretical work with the term and its inherent false nostalgia. Tate's and Walsh's efforts also fall into discursive attempts at …

Quantifying Coarse Sediment Connectivity In Mountain Watersheds, Jordan Thomas Gilbert

Graduate Student Theses, Dissertations, & Professional Papers

Sediment connectivity is a framework for conceptualizing how sediment moves from source to sink across landscapes. Quantifying connectivity is challenging due to variation in sediment detachment and transport processes and their rates across different process domains. Within the Bitterroot River basin of Western Montana, process domains differ based on glaciation history, and resulting morphological differences; the Bitterroot Mountains were glaciated during the Pleistocene, and the Sapphires/Southern Bitterroots were not. Quantifying longitudinal connectivity requires estimating sediment transport from reach to reach throughout drainage basins. Previously, transport equations suitable for application in mountain rivers have been limited. I present a new transport …

Phoenicians: Stories, Anthony Gregory Cardellini

Graduate Student Theses, Dissertations, & Professional Papers

No abstract provided.

A Social-Ecological Approach To Evaluating Short-Term Water Leasing For Streamflow Conservation In Montana, Usa, Logan A. Brauer

Graduate Student Theses, Dissertations, & Professional Papers

Streams throughout Montana are increasingly caught between increasing temperatures, decreasing summer precipitation, and heavy water demand for irrigated agriculture. Amid rapidly growing urban populations and uncertain climatic futures, many watersheds in Montana may face water shortages that impact aquatic species and habitat in the upcoming years. Conservation efforts around the state are working to mitigate water stress in these streams especially during the late summer season, when streamflow is naturally lower, and/or in times of drought. One policy solution to address low flows is a concept known as temporary leasing or split season leasing programs (SSLP), whereby an entity (e.g., …

Parent And Guardian: An Interpretative Phenomenological Analysis Of Sexual And Gender Minority-Affirming Caregivers, Kelly Marie Davis

Graduate Student Theses, Dissertations, & Professional Papers

Studies consistently demonstrate that sexual and gender minority (SGM) youth experience mental health disparities when compared to their heterosexual, cisgender peers due to identity-based stressors (Meyer, 2003). Given the startling rates at which this population experiences mental health challenges, there has been an ever-increasing focus on prevention and intervention efforts to promote resilience and well-being among SGM youth. Over the past several decades, scholars studying resilience in development have identified the importance of effective caregiving in buffering against adversity. However, little is known about the specific practices that caregivers of SGM youth might employ to strengthen their relationships and to …

Assessing Algebra Readiness: A Three-Year Study Of The Orleans-Hanna Prognosis Test And Middle School Math Placements, Tabitha Nicole Ringler

Graduate Student Theses, Dissertations, & Professional Papers

This study investigates the viability of the Orleans-Hanna Algebra Prognosis Test (Hanna and Orleans, 1982) as a modern predictor of algebra readiness among eighth grade students. At over 40 years old, the Orleans-Hanna Algebra Prognosis Test (1982) is still commonly utilized by schools as the main source of mathematical ability grouping. The guiding question for this research is whether the test is outdated and should be retired, or is it still a valid predictor of algebra readiness.

Utilizing a longitudinal study spanning three years, the research examines the performance of math students placed in an advanced class versus students who …

The Impact Of Local Tax Burdens On In-Migration In The Intermountain West, 2011-2020, Katharine Johanna Johnson

Graduate Student Theses, Dissertations, & Professional Papers

This study examines the role that local tax revenues and spending played in migration to cities in the Intermountain West from 2011 to 2020. Decades of research on migration to the region have examined migration responses to natural amenities and socioeconomic characteristics of cities, counties, and states in the region. However, despite prior findings’ indications that local fiscal factors play as important of a part in migration decisions as local amenities do, little research has examined the role that local taxes and spending, in addition to natural amenities, have had on migration decisions in the Intermountain West. Almost 90 percent …

Tracing Socio-Ecological Resilience In The Milpa, The Monte, And The Kitchen: Milpero And Campesino Perspectives From Tiholop, Yucatan And La Union Libertad, Oaxaca, Mexico, Marisela Chavez

Graduate Student Theses, Dissertations, & Professional Papers

Agrobiodiversity, the diversity of crops that been co-produced through humanenvironment interactions over millennia, constitutes an important part of humanity’s cultural heritage. Agrobiodiversity is as much about the local ecosystem and biotic resources, such as soil, water, pollinators, and microbes, as it is about human processes like sociocultural and linguistic practices, including farming methods, knowledge, skills, and natural resource management. At the center of these dynamics are the smallholder farmers who engage in a range of stewardship practices that contribute to the diversification and evolution of the native crops that in turn support their food security. This research focuses on understanding …