Digital Commons Network^™

Should The United States Abandon Citizenship-Based Taxation?, Reuven S. Avi-Yonah

Articles

President Trump proposed during the election campaign to end the “doubletaxation” of American citizens living overseas.To which the answer is,what double taxation?Americans living overseas already benefit from three significant provisions thatin most cases prevent any double taxation, and because of these most of them donot have any U.S. tax liability.Those who do are typically wealthier, derive incomefrom investments or from high wages, and are not subject to foreign tax becausethey live in tax havens or in countries that do not tax rich immigrants on foreignsource income, and they do not have any income from their country of residence.

Periodic Adjustments And The Arm's Length Principle, Reuven S. Avi-Yonah

Articles

The Internal Revenue Service (IRS) recently issued AM 2025-001, whichrepresents a significant change in its interpretation of the periodic adjustment rules for transfers of intangibles within a multinational and forcost-sharing agreements.Arguably, this finally brings the IRS into compliancewith the “commensurate with income” language added to Code Sec. 482 in1986.

Was The Niit A Treaty Override?, Reuven S. Avi-Yonah

Articles

Three court decisions have recently addressed the interaction of the NetInvestment Income Tax (NIIT) and U.S. tax treaties. The issue waswhether the treaty provided an independent basis for crediting a foreigntax against the NIIT, because no such credit is available under the Code.First,in Toulouse, the Tax Court held that there was no treaty-based credit.Second,in Christensen, the Court of Federal Claims held that a treaty-based credit wasavailable, distinguishing Toulouse.Third, in Bruyea, the Court of Federal Claimsissued a broader opinion that allowed the credit.

Who Speaks For The State?, Robert Young, Kristina Daugirdas, Diem Ho, Duncan Pickard, Larry D. Johnson

Articles

Who speaks for the state is a critical question in international relations. Statements by government representatives have normative force—capable of binding the state in numerous ways, from norm formation to staking out a litigation position. Governments choose their representatives carefully, and typically vet positions and even statements in advance. Indeed, the stability of international relations hinges on the assumption that state representatives act with governmental authority. The stakes of disputes over who speaks for the state are thus high.

Several such contestations have emerged in recent years, in a variety of international fora. At the United Nations General Assembly, the …

The State Capacity Crisis, David Schleicher, Nicholas Bagley

Articles

Crumbling infrastructure, inadequate housing supply, failing schools, public disorder—few government services seem to work as they should. For a decade, a nascent scholarly movement has been warning that America faces a crisis of state capacity. Although the major figures in this “state capacity movement” have identified the right problem, they concentrate almost exclusively on the federal government. That yields a misdiagnosis of why the American government lacks capacity and leads to solutions that are unlikely to accomplish much. In the United States, it is state and local governments that do most of what “the state” does, and they suffer from …

Fletcher's Uncertainty Principle, Matthew L.M. Fletcher

Articles

am here to talk about the equal protection challenges facing Indian Country. I am going to give you my thesis right off the bat, which is that Haaland v. Brackeen decided the equal protection issue for us already, and we should behave as if it is decided.

I will explain what I mean by that. But first, let’s talk about what we will call the Mancari rule. The Mancari rule is fundamentally what Indian law is about, and it goes something like this—I am going to more or less paraphrase the guiding principle of Morton v. Mancari from 1974. Any …

The Sovereignty Problem In Federal Indian Law, Matthew L.M. Fletcher

Articles

There is a sovereignty problem in federal Indian law-namely, that the federal government's sovereign defenses prevent tribal nations and individual Indian people from realizing justice in the courts. Often, compelling tribal and Indian claims go nowhere as the judiciary defers to the interests of the United States, even where Congress has expressly stated its support for tribal interests. Conversely, tribal judiciaries allow claims to proceed to the merits, invoking customary and traditional law to hold tribal governments accountable.

Sovereignty theory helps to explain why justice can be done in one court system but not another. But federal, state, and tribal …

Understanding Federal Rule Of Evidence 104(B) On Building Walls And Missing Bricks, Len Niehoff, Shannon Hickey

Articles

We use individual pieces of evidence to construct our cases, recognizing that no one of them, taken in isolation, suffices to get the job done. As Professor McCormick famously said of evidence, “a brick is not a wall.” Federal Rule of Evidence 104(b) explains the logical relationship between those various pieces of evidence and how they help us build our proofs. Or perhaps we should say that the rule tries to explain it, without much success.

Exploring The Perceptions Of School Leaders And Teachers Towards The Role And Value Of School Librarians, Amanda Galliton

Electronic Theses and Dissertations

This study explored the perceptions of school leaders and teachers toward the role and value of school librarians in a North Central Texas Education Service Center area. The study investigated how superintendents, principals, and teachers view the contributions of certified school librarians to student achievement and school culture, particularly in light of budget cuts and the elimination of librarian positions. Using a mixed-methods approach, this research gathered information from superintendents, principals, and teachers, using quantitative and qualitative data and then quantitizing that data. The results reveal a significant variance in perceptions among superintendents, principals, and teachers, as well as a …

Barriers Principals Face Integrating Blended Learning In Secondary Schools, Lacey Tremaine Ajibola

Electronic Theses and Dissertations

The purpose of this qualitative case study was to explore the barriers secondary principals encounter integrating instructional technology as a part of a blended learning model. Existing research investigating the barriers principals face is limited and fractured and is mostly examined from the perspective of teachers. Therefore, this study provided data on the perspective and experiences of principals as technology leaders and their perceived barriers to implementing blended learning models. The researcher aligned the research questions to the International Society for Technology in Education Standard for Educational Leaders as a conceptual framework. Interviews with 11 secondary principals from the same …

The Transnationalisation Of Civil Society In East Asia’S War Redress Movement, Timothy Webster

Faculty Scholarship

Transnational human rights litigation is commonly associated with developments in Europe and the Americas during the 1990s. But Asian actors have used legal mobilisation to hold corporate actors to account since at least the 1970s. This chapter charts the first usages of transnational litigation in East Asia’s Word War II redress movement, akin to the Holocaust Restitution movement of the West. Korean and Chinese forced labourers liaised with Japanese attorneys, activists and academics to press compensation claims against Japanese corporations for wartime human rights abuses in Tokyo. Legal mobilisation did not succeed in the traditional sense. Yet, the formation of …

Title Ix And Athlete Compensation In The Postamateurism Era, Erin E. Buzuvis

Faculty Scholarship

This Essay argues that Title IX applies to all manners of compensation that universities provide and facilitate to their athletes because of their athletic participation. This includes paying wages (when and if that becomes permissible), paying for NIL (when that permission takes effect), and facilitating payments from booster collectives that are working on those universities’ behalf (as happens now). The statute and its implementing regulations create a structure of substantive equality that is flexible enough to address even the changing landscape of college athletics as it applies to matters of compensation that were not contemplated by the drafters of the …

An Analysis Of Covid-19 Vaccine Hesitancy In The U.S., Hieu Trung Bui, Sandra Eksioglu, Ruben Proano, Sarah Nurre Pinkley

Industrial Engineering Faculty Publications and Presentations

Reluctance or refusal to get vaccinated, commonly known as Vaccine Hesitancy (VH), poses a significant challenge to COVID-19 vaccination campaigns. Understanding the factors contributing to VH is essential for shaping effective public health strategies. This study proposes a novel framework for combining machine learning with publicly available data to generate a proxy metric that evaluates the dynamics of VH faster than the currently used survey methods. The metric is input to descriptive classification models that analyze a wide array of data, aiming to identify key factors associated with VH at the county level in the U.S. during the COVID-19 pandemic …

How Theories Of Art Can Inform Debates About Ai, Jessica Silbey

Faculty Scholarship

Debates about artificial intelligence (AI) tend to swing between the optimistic and the apocalyptic. I propose a less binary approach that frames conversations about AI from the perspectives of theories of art and creativity. Whether we agree that AI is artificial or intelligent, whether it should be constrained or liberated, we cannot deny its influence on literary, artistic, and innovative production. AI may be described as simply a new tool to produce art and science, like the camera or the microscope, or it may transform art and science, the way the internet transformed global communication. Either way, these debates about …

Guided Autonomy: A Research-Based Approach To Improving Students' Wellbeing And Decision-Making In The Development Of Problem-Solving Skills, Jonathan E. Moore

Akron Law Faculty Publications

Law schools and the legal profession face a wellbeing crisis. Law students and lawyers suffer from high rates of depression, substance abuse, and job dissatisfaction. Research shows that cultivating autonomy—the sense of control over one’s own decisions and actions—is key to wellbeing and success in legal education and practice. Yet, fostering autonomy in new law students is challenging, as too much independence too soon can overwhelm learners and increase stress. This article introduces a “guided autonomy” approach for law students, with a focus specifically on legal writing courses. The article combines insights from Self-Determination Theory and Cognitive Load Theory to …

Best Practices For Cataloging Training, Melissa Brooks, Diana M. Simpson

Faculty Publications

No abstract provided.

Color Development Of Direct Acidified Pork Sausage Containing Alternative Curing And Reducing Agents, Jacob R. Tuell, Harley Francis, Sydney Bentz, Ashley R. Pitti, Morgan L. Denzer, Derico Setyabrata

Animal Science Faculty Publications and Presentations

This study evaluated the inclusion of preconverted alternative cures (celery powder [CELERY], beet powder [BEET]) compared to conventional sodium nitrite (NaNO2 [NITRITE]) formulated to 125 ppm of ingoing nitrite (NO2) in pork sausage acidified with encapsulated citric acid. Formulations included cherry powder (CHERRY) at 1000 ppm as an alternative cure accelerator, conventional sodium erythorbate (ERYTH) at 547 ppm, or no cure accelerator (NONE). The application of a holding period (OVERNIGHT) or not (IMMEDIATE) prior to thermal processing was evaluated. Batches (n = 3) were prepared in a 3 x 3 x 2 factorial arrangement of cures, accelerators, and holding periods. …

Effects Of Variable Nitrogen Fertilization Rates And Dried Distillers Grains Plus Solubles Supplementation On Forage Use, Animal Performance, And Economic Outcomes Of Steer Calves Grazing Winter Wheat Pastures, Cody E. Gruber, Miriam A. Snider, Michelle L. Johnson, Tom Hess, Elizabeth B. Kegley, J. Daniel Rivera, James A. Mitchell, M. Shane Gadberry

Animal Science Faculty Publications and Presentations

With the continued increase of fertilizer prices, stocker cattle producers may utilize alternative management strategies to mitigate costs and extend the grazing season to achieve better utilization of a wheat (Triticum aestivum L.) crop. One potential strategy is to reduce pasture nitrogen (N) fertilization rates combined with animal dietary supplementation. In this 3-year (yr) study, wheat pastures (1.62-hectare (ha)) were stocked at fixed rates of 2.47 and 4.94 steer/ha in the fall and spring respectively. Nitrogen was applied as urea to experimental pastures at three different rates: 1) 100.9 (100N), 2) 134.5 (135N), and 3) 168.1 kg N/ha (168N). These …

Essays On Application Of Machine Learning To Financial Statement Fraud, Lin Xia

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation is composed of two studies, both of which revolve around the application of machine learning to financial statement fraud. The first study entitled, “Complementary Role of Algorithm and Theory for Financial Statement Fraud” investigates the nature of relationship of theory building research and machine learning algorithms. Recent research on financial statement fraud has seen an increase in the use of machine learning techniques. While some machine learning based studies build on variables from causal inference research, others claim that machine learning algorithms work better with raw accounting variables and thus cast doubt on the role of …

How Do The Commitments Required To Be An Agricultural Education Teacher Impact The Children Of Female Agricultural Education Teachers As Perceived By Their Children?, Danielle Nicole Grant

Graduate Theses, Dissertations, and Problem Reports (ETD)

The purpose of this study is to explore how adult children of women agricultural education teachers articulate their experiences growing up with their mother working in the agricultural education field. This will be examined through the following research. The phenomenological study focused on the perceptions of five adult children of female agricultural education teachers in a single state. The research was conducted through recorded virtual interviews with a targeted list of pre-determined questions. Five themes emerged after utilizing Colaizzi’s phenomenological method of analysis: 1) Mother’s Commitment to Implementing the Three Circle Model, 2) The Need for Outside “Maternal” Role Assistance, …

Approaches To The Synthesis Of Highly Substituted Arenes, Kh Tanvir Ahmed

Graduate Theses, Dissertations, and Problem Reports (ETD)

While benzene rings and their derivatives are among the most frequently encountered ring systems in natural products, pharmaceuticals, agrochemicals, dyes, and functional materials, polysubstituted arenes are relatively scarce. The analysis of FDA-approved small molecules provides valuable insights into the characteristics of successful drugs while also highlighting gaps in the availability of synthetic methods capable of efficiently accessing diverse substitution patterns on aromatic rings. Highly substituted arenes are typically synthesized through sequential modification of a pre-existing benzene core; however, this stepwise approach becomes increasingly challenging with each additional substitution. An alternative strategy involves the direct construction of benzene rings via annulation …

The Dark Tetrad And The Intention To Invest In Cryptocurrency, Amy Bauer-Sinicin

Graduate Theses, Dissertations, and Problem Reports (ETD)

The Dark Tetrad comprises four distinct negative personality traits with some overlapping qualities: narcissism, Machiavellianism, psychopathy, and sadism. Characterized as being risky and speculative, cryptocurrencies are not backed by government banks like fiat currencies, nor do they offer the same privacy when engaging in transactions.

Narcissists may view cryptocurrency investment as an opportunity to showcase their financial acumen, reinforcing their self-image. Machiavellians see the decentralized, loosely regulated market as ideal for exploiting opportunities through strategic manipulation. Psychopaths, drawn by the market’s volatility, may engage in exploitative schemes for personal gain. Sadists may find satisfaction in the power and control they …

Effects Of Pubertal Stress On Later Pup-Directed Behavior In Pregnant And Non-Pregnant Adult Female Mice, Marissa Marylin Nicodemus

Graduate Theses, Dissertations, and Problem Reports (ETD)

Beginning in adolescence and throughout adulthood, women are at an increased risk for anxiety and mood disorders compared to men. Several risk factors for these disorders have been identified, but it is not clear how they interact. One such factor is pregnancy. The normative changes to the brain and behavior that occur during and after pregnancy are associated with an increased risk for anxiety and mood disorders. Exposure to adverse childhood experiences (ACEs) has also been associated with an increased risk of mood disorders, and compared to men, women appear to be particularly vulnerable to the lasting effects of stress …

Positioning The Online Learner: How The Use Of Technology Matters, Susan E. Taylor

Graduate Theses, Dissertations, and Problem Reports (ETD)

While technology is a normal part of life both for personal and professional uses, this study focuses on how the use of technology positions the online learner. Understanding how technology tools position the learner can help instructors of online courses make meaningful and intentional instructional decisions for the technology tools they utilize. The research on the impact of technology tools in the field of education is limited. The main objective of this qualitative case study was to explore the use of technology tools in an online course to determine how those tools position the learner.

Data were collected from course …

Neural And Computational Approach To Understanding Environmental Modulation Of Behavioral Identity In Zebrafish, John W. Hageter

Graduate Theses, Dissertations, and Problem Reports (ETD)

Organisms rely on behavior for survival. Animals engage in behaviors that allow for feeding, mating, exploring and navigating their environment among others. Necessary for these behaviors to develop are the environmental factors and underlying circuitry which make behavior possible. Specifically, how the environment guides underlying neural circuitry to develop unique facets or phenotypes of a larger behavior are key to understanding why unique behaviors exist. In this thesis, I build foundational evidence for determining these mechanisms through the use of the zebrafish local search behavior. This is a behavior that zebrafish employ following the loss of environmental illumination where they …

Reconnection-Driven Electron Acceleration, Ripudaman Singh Nirwan

Graduate Theses, Dissertations, and Problem Reports (ETD)

Magnetic reconnection converts the magnetic energy available in a plasma to the kinetic energy of its constituent particles. In the simplest case, it occurs between anti-parallel magnetic field lines meeting in a plane. Another variant known as ‘component reconnection’ involves field lines reconnecting at an angle, giving a non-zero magnetic field component perpendicular to the plane of reconnection. This component is known as the ‘guide field’ and it is normalized to the reconnecting field in the literature. The guide field controls the particle-scale dynamics of reconnection and influences the ensuing particle acceleration.

Component reconnection occurs in the Earth’s magnetosphere, along …

Engaging Young Children In Art Museums Through Interactive Programming, Rebekah K. Bostic

Graduate Theses, Dissertations, and Problem Reports (ETD)

Young children can be successfully engaged in art museum programs in many ways. Rather than identifying only one pedagogical strategy that is most effective for them, it is more productive to consider how different approaches affect the experiences of children in a museum. Despite the considerable body of existing research about educational strategies for preschool children, a clear synthesis of various pedagogical methods has not been applied to art museum programming for this age group. This research project used participant observation as its methodology to conduct four case studies attempting to answer the question: “How do different museum educational strategies …

Exploration Of Occupational Therapy's Consultative Role For Social Emotional Development In The Rural Childcare Setting, Katherine M. Conley

Graduate Theses, Dissertations, and Problem Reports (ETD)

Little research has been conducted investigating the consultative role of occupational therapy (OT) in childcare, especially their role in supporting the social and emotional development of children aged 1 – 5 years. This project takes place in a rural childcare setting where a needs assessment found gaps in classroom routines' functionality, the accessibility of center-wide age-appropriate resources, and the use of social and emotional supports in the classroom. The occupational therapy doctoral student utilized the coaching model, evidence-based research, and the foundations of occupational therapy with the intention to improve teachers’ confidence in implementing social and emotional content in the …

Abundance Estimates And Habitat Use Of The Candy Darter In The Critical Habitat Designation Of The Gauley River National Recreation Area, David Cole Hoffman

Graduate Theses, Dissertations, and Problem Reports (ETD)

This thesis includes (1) a literature review chapter and (2) a research chapter that examines the abundance and habitat use of Candy Darters (Etheostoma osburni) in the Gauley River National Recreation Area (GARI). The Candy Darter, a small-bodied fish in the family Percidae, is an endemic and a federally endangered species in the New River drainage of West Virginia and Virginia. One of the critical habitat designations for this species is located within GARI, a reach of the river impacted by didymo (Didymosphenia geminata), where snorkeling and underwater observations were conducted to assess species abundance and …

Examining The Relationships Among Value Placed On Autonomy, Use Of Compensatory Control Strategies, And Suicidal Ideation In Older Adults, Catherine Huang Ju

Graduate Theses, Dissertations, and Problem Reports (ETD)

Rates of suicide in older adults are higher than those found in the general United States population. A variety of risk factors unique to older adulthood contribute to these numbers. Greater value placed on one’s own autonomy is related to suicidal ideation in older adults, but no research has yet been done to examine the mechanisms underlying this relationship. As individuals age and functional impairment increases, older adults generally engage in compensatory primary control strategies (e.g., seeking help) but those who prioritize independence and self-directedness – i.e., place a high value on autonomy – engage in fewer compensatory primary control …