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The Fraud Triangle And Tax Evasion, Leandra Lederman

Articles by Maurer Faculty

The “fraud triangle”—a theory of why people commit fraud —is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement. The three components of the fraud triangle are (1) an incentive or pressure (usually financial); (2) opportunity; and (3) rationalization.

There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from this legal literature, although tax evasion is a type of fraud. This Article rectifies that oversight, analyzing how using the fraud triangle as a lens can inform the legal …

Excluder: An R Package That Checks For Exclusion Criteria In Online Data, Jeffrey R. Stevens

Jeffrey Stevens Publications

Collecting survey data online can result in low-quality data. Survey participants may not complete the survey, may complete the survey too quickly or slowly, may not reside in the country they claim, or may use unacceptable screen types. Also, online surveys are plagued by automated bots attempting to complete the surveys while offering worthless data. Researchers collecting online data may want to check their data for these and other potential criteria to exclude problematic data entries. The excluder package uses three main function types to mark, check, and exclude data based on seven different exclusion criteria.

Effects Of Human-Animal Interactions On Affect And Cognition, Elise L. Thayer, Jeffrey R. Stevens

Jeffrey Stevens Publications

Human-animal interaction has clear positive effects on people’s affect and stress. But less is known about how animal interactions influence cognition. We draw parallels between animal interactions and exposure to natural environments, a research area that shows clear improvements in cognitive performance. The aim of this study is to investigate whether interacting with animals similarly enhances cognitive performance, specifically executive functioning. To test this, we conducted two experiments in which we had participants self-report their affect and complete a series of cognitive tasks (long-term memory, attentional control, and working memory) before and after either a brief interaction with a dog …

Improving Measurements Of Similarity Judgments With Machine-Learning Algorithms, Jeffrey R. Stevens, Alexis Polzkill Saltzman, Tanner Rasmussen, Leen-Kiat Soh

Jeffrey Stevens Publications

Intertemporal choices involve assessing options with different reward amounts available at different time delays. The similarity approach to intertemporal choice focuses on judging how similar amounts and delays are. Yet we do not fully understand the cognitive process of how these judgments are made. Here, we use machine-learning algorithms to predict similarity judgments to (1) investigate which algorithms best predict these judgments, (2) assess which predictors are most useful in predicting participants’ judgments, and (3) determine the minimum number of judgments required to accurately predict future judgments. We applied eight algorithms to similarity judgments for reward amount and time delay …

Exercise Shifts Hypothetical Food Choices Toward Greater Amounts And More Immediate Consumption, Karsten Koehler, Safiya E. Beckford, Elise Thayer, Alexandra R. Martin, Julie B. Boron, Jeffrey R. Stevens

Jeffrey Stevens Publications

Although exercise modulates appetite regulation and food intake, it remains poorly understood how exercise impacts decision-making about food. The purpose of the present study was to assess the impact of an acute exercise bout on hypothetical choices related to the amount and timing of food intake. Forty-one healthy participants (22.0 ± 2.6 years; 23.7 ± 2.5 kg/m 2 , 56% female) completed 45 min of aerobic exercise and a resting control condition in randomized order. Food amount preferences and intertemporal food preferences (preference for immediate vs. delayed consumption) were assessed using electronic questionnaires with visual food cues. Compared to rest, …

About The Authors

Honors in Practice Online Archive

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Preparing For An Honors Capstone: Interdisciplinary Methods And Ethics In A Research Methods Course, Lauren Collins, Kylla Benes, Krista Manley

Honors in Practice Online Archive

Teaching interdisciplinary research methods to honors students across disciplines is complex. A pre-capstone seminar, The Art of Inquiry, centers ethical considerations within and beyond individual research interests, helping junior and senior students of all majors prepare for ethical, scholarly projects.

Meditations In An Emergency: Collaborating Online In Narratives Of Illness And Care, Jayda Coons

Honors in Practice Online Archive

This article describes a collaborative writing project involving narratives of health and caregiving. An interdisciplinary seminar titled “Narratives of Illness and Care” examines literary and medical narratives to better understand disease, therapeutic communication, empathy, and the social determinants of health. During the COVID-19 crisis, however, the instructor adapted course structure and curricular assignments to help students make meaningful connections with their immediate circumstance. The author reflects on the significance of the project during a time of global upheaval and suggests changes for future iterations.

Close Reading Responses: A Streamlined Approach To Teaching Critical-Thinking Writing In Honors, Katie Quirk

Honors in Practice Online Archive

This study presents a scaffold approach to building critical academic writing skills among honors students. Faced with limited instructional time, a reading-intensive curriculum, and students in need of rigorous writing instruction, a scaffold model was developed to include a series of condensed writing assignments called “Close Reading Responses.” Coupled with rubrics and guided peer review, these assignments allow for repetitive critical practice at various stages along a trajectory toward the final paper. Results indicate that this incremental, explicit form of writing instruction allows students to hone critical-thinking skills in a condensed manner without demanding that they produce (and instructors read) …

A Routine Electroencephalography Monitoring System For Automated Sports-Related Concussion Detection, Amirsalar Mansouri, Patrick Ledwidge, Khalid Sayood, Dennis L. Molfese

Department of Electrical and Computer Engineering: Faculty Publications

Cases of concussions in the United States keep increasing and are now up to 2 million to 3 million incidents per year. Although concussions are recoverable and usually not life-threatening, the degree and rate of recovery may vary depending on age, severity of the injury, and past concussion history. A subsequent concussion before full recovery may lead to more-severe brain damage and poorer outcomes. Electroencephalography (EEG) recordings can identify brain dysfunctionality and abnormalities, such as after a concussion. Routine EEG monitoring can be a convenient method for reducing unreported injuries and preventing long-term damage, especially among groups with a greater …

Leveraging Collaboration And Peer Support To Initiate And Sustain A Faculty Development Program, Anneris Coria-Navia, Scott Moncrieff

To Improve the Academy: A Journal of Educational Development

In today’s impoverished higher education fiscal climate, especially considering the enormous financial implications to higher education of accommodating the changes required by the coronavirus pandemic, “nonessential” though highly important programs, such as centers for teaching and learning (CTLs), are very likely to be underfunded. In this study, we illustrate how underfunded programs can leverage peer collaboration and support to initiate productive, formal systems of assistance for faculty by describing a number of such programs developed by and/or coordinated by our CTL. Moreover, we propose that sustainable programs, especially at small liberal arts institutions, must include a strong component of peer …

Raw And Pure Education In The Society, Iwasan D. Kejawa

Department of Educational Administration: Dissertations, Theses, and Student Research

What does education mean to individuals in the world today? Education is a way one can attain or improve his or her ability to lead and survive in the society of ours. Without educational training of the mind, it may be impossible to realize the importance of adaptability of living in the environment. Without education, It may also be difficult to embellish the use of both the mental and physical attributes possessed by individual beings.

What really is education? Education is the training of the mind to perform desire functions or to perpetuate the modality of obtaining an end or …

Improving Teacher Evaluation By Walking The Talk Of Standards-Based Grading: Communicating Educator Growth Using Proficiency Scales, Chad Lang, Matt Townsley

Faculty Publications

Teachers and school leaders frequently express a disconnect in the purpose and importance of teacher evaluation, particularly as it relates to educator growth. At the same time, some schools are beginning to communicate student growth through a standards-based grading philosophy. One way schools might “walk the talk” of their grading reform efforts designed to communicate student growth is through the use of proficiency scales to prioritize growth in teacher evaluation. This paper describes implications of simultaneously utilizing a growth model for teacher evaluation and a student growth model via standards-based grading.

The Influence Of Colorism On The Hair Experiences Of African American Female Adolescents, Lakindra Mitchell Dove

School of Social Work Faculty Publications and Presentations

This article addresses the prevalence of colorism among the hair care narratives of African American female adolescents. Eleven interviews were conducted to explore the connection between hair and sense of self and self-esteem. During data collection and analysis, the theme surrounding colorism emerged, as many participants discussed its influence on hair, recalling traumatic hair and colorist experiences. This article focuses on the analysis of these narratives using the colorist-historical trauma framework. Three themes emerged: (1) colorist experiences; (2) perceptions of good hair; and (3) the influence of White beauty standards. These themes reflect how participants conceptualized the implications of colorism …

Social Determinants Of Health And Parenting Self-Efficacy Among Mothers Of Preterm Infants, Susanne Klawetter, Blair W. Weikel, Kristi L. Roybal, Nazan Cetin, Mathew C, Uretsky, Stephanie L. Bourque, Anne Hall, Sunah S. Hwang, Madalynn Neu, Mauricio A. Palau, Multiple Additional Authors

School of Social Work Faculty Publications and Presentations

Objective: To explore the relationships between social and environmental factors and parenting self-efficacy (PSE) among mothers of preterm infants hospitalized in neonatal intensive care units (NICUs) using a social determinants of health (SDoH) framework. Method: We analyzed data from a prospective cohort study that included 187 mother-infant dyads admitted to four NICUs in the Mountain West region between June 2017 and December 2019. We used multivariable linear regression models to assess the independent associations between maternal and infant characteristics and PSE. Results: Our final multiple linear regression model predicting the efficacy score including maternal race/ethnicity, age, insurance, employment status before …

Engaging Field And Faculty To Inform The Msw Curriculum, Amie Thurber, Susan Halverson

School of Social Work Faculty Publications and Presentations

The central purpose of this project is to assess the degree of alignment between the MSW curriculum and the needs of field partners, and, if applicable, to identify ways to enhance that alignment through upcoming curriculum revisions. This report draws on three sources of data: an electronic survey distributed in June 2020 to all people who served as field instructors and/or task supervisors (N: 135 respondents), interviews with a sample of 20 field instructors (N:20), and an electronic survey distributed in October 2020 by the MSW Program Director to all MSW instructors (N:38). Findings from this report are intended to …

Long-Term Impacts Of 2019 Flood Experiences On Nebraskans’ Climate Change Perceptions, Caitlin Kingsley

Department of Environmental Studies: Undergraduate Student Theses

This study examines climate change perceptions in Nebraskans who experienced or witnessed flooding in March 2019. The purpose is to determine the impacts of 2019 flood experiences on Nebraskans’ climate change perceptions. The objectives are to determine the influence of flood proximity on changes in climate change perceptions, determine whether 2019 flooding had long-term impacts on Nebraskans’ climate change perceptions, and determine the influence of personal background factors on perceptions. A three-phase interview was utilized to collect background information, climate change perceptions, 2019 flood experiences, and relationships between 2019 flood experiences and climate change perceptions. Background information and climate change …

Mental Health Incorporation In Nebraskan Recovery Plans Following The 2019 Midwestern Floods, Isabelle Murray

Department of Environmental Studies: Undergraduate Student Theses

In March 2019, Nebraska was hit with major floods that caused extensive damage throughout the state. Nebraskans spent the following months recovering from many aspects of the natural disaster. One aspect of emergency response and the act of recovery that is commonly overlooked is the mental health of individuals following the traumatic events. The purpose of this thesis is to evaluate the level of incorporation of mental health care and services in recovery plans following natural disasters. The qualitative analysis of recovery plans focused on Nebraska and the county-level response to the 2019 Midwestern floods. The objectives were to identify …

Mitigation Strategies For Municipal Solid Waste Generation In Lincoln, Justine Mileski

Department of Environmental Studies: Undergraduate Student Theses

This study was completed to explore mitigation solutions to Municipal Solid Waste (MWS) in the City of Lincoln. Due to population growth, especially in urban environments, waste generation is an increasingly difficult problem that requires complex solutions. This work is done to explore efficacy of various mitigation strategies such as recycling and composting of waste. This study will be conducted utilizing data found in the City of Lincoln Solid Waste Plan 2040 and applying it to the EPA Policy and Program Impact Estimator. Specifically, withing the EPA Policy and Program Impact Estimator, curbside collection and pay-as-you-throw (PAYT) programming will be …

Designing A Mobile App And Online Directory To Increase The Visibility Of Environmental Organizations In A Community, Kayla Vondracek

Department of Environmental Studies: Undergraduate Student Theses

Concern for environmental degradation, natural resource depletion, and public health has long been a necessary part of a strongly developed and sophisticated society. Humans are primarily responsible for the depletion of the natural environment as it supplies the commodities required to ensure the long-term survival of civilizations. As cultures continue to evolve, so does the practice of land stewardship and protection of resources. With the necessary expansion of industry and housing needed to support a rising human population, the management of natural resources, pollution control, and the environment has become increasingly important to people worldwide. Bernstein and Szuster (2019) suggest …

Using The Theory Of Planned Behavior To Understand The Behavioral Use Of Single-Use Plastic Bags By Students At The University Of Nebraska–Lincoln, Josephine Stoessel

Department of Environmental Studies: Undergraduate Student Theses

Reduction in the use of single-use plastic bags is a necessary sustainability step as it will reduce pollution of air, soil, waterways, and ingestion by marine animals. The Theory of Planned Behavior is used in this study to determine which components are the influencing factors for why students at the University of Nebraska-Lincoln use single-use plastic bags. An understanding of these factors allows for suggestions and recommendations for actions that can be taken by the university to combat this environmental issue. EcoCoin is an incentive-based program created by Penn State, and is the focus of this study. The literature review …

Convolutional Neural Networks Can Decode Eye Movement Data: A Black Box Approach To Predicting Task From Eye Movements, Zachary J. Cole, Karl M. Kuntzelman, Michael D. Dodd, Matthew R. Johnson

Department of Psychology: Faculty Publications

Previous attempts to classify task from eye movement data have relied on model architectures designed to emulate theoretically defined cognitive processes and/or data that have been processed into aggregate (e.g., fixations, saccades) or statistical (e.g., fixation density) features. Black box convolutional neural networks (CNNs) are capable of identifying relevant features in raw and minimally processed data and images, but difficulty interpreting these model architectures has contributed to challenges in generalizing lab-trained CNNs to applied contexts. In the current study, a CNN classifier was used to classify task from two eye movement datasets (Exploratory and Confirmatory) in which participants searched, memorized, …

Social Connectedness And Negative Affect Uniquely Explain Individual Differences In Response To Emotional Ambiguity, Maital Neta, Rebecca L. Brock

Department of Psychology: Faculty Publications

Negativity bias is not only central to mood and anxiety disorders, but can powerfully impact our decision-making across domains (e.g., financial, medical, social). This project builds on previous work examining negativity bias using dual-valence ambiguity. Specifically, although some facial expressions have a relatively clear negative (angry) or positive valence (happy), surprised expressions are interpreted negatively by some and positively by others, providing insight into one’s valence bias. Here, we examine putative sources of variability that distinguish individuals with a more negative versus positive valence bias using structural equation modeling. Our model reveals that one’s propensity toward negativity (operationalized as temperamental …

Much Ado About Missingness: A Demonstration Of Full Information Maximum Likelihood Estimation To Address Missingness In Functional Magnetic Resonance Imaging Data, Timothy D. Nelson, Rebecca L. Brock, Sonja Yokum, Cara C. Tomaso, Cary R. Savage, Eric Stice

Department of Psychology: Faculty Publications

The current paper leveraged a large multi-study functional magnetic resonance imaging (fMRI) dataset (N = 363) and a generated missingness paradigm to demonstrate different approaches for handling missing fMRI data under a variety of conditions. The performance of full information maximum likelihood (FIML) estimation, both with and without auxiliary variables, and listwise deletion were compared under different conditions of generated missing data volumes (i.e., 20, 35, and 50%). FIML generally performed better than listwise deletion in replicating results from the full dataset, but differences were small in the absence of auxiliary variables that correlated strongly with fMRI task data. However, …

Skills-Based Intervention To Enhance Collaborative Decision-Making: Systematic Adaptation And Open Trial Protocol For Veterans With Psychosis, Emily B.H> Treichler, Borsika A. Rabin, William D. Spaulding, Michael L. Thomas, Michelle P. Salyers, Eric L. Granholm, Amy N. Cohen, Gregory A. Light

Department of Psychology: Faculty Publications

Background: Collaborative decision-making is an innovative decision-making approach that assigns equal power and responsibility to patients and providers. Most veterans with serious mental illnesses like schizophrenia want a greater role in treatment decisions, but there are no interventions targeted for this population. A skills-based intervention is promising because it is well-aligned with the recovery model, uses similar mechanisms as other evidence-based interventions in this population, and generalizes across decisional contexts while empowering veterans to decide when to initiate collaborative decision-making. Collaborative Decision Skills Training (CDST) was developed in a civilian serious mental illness sample and may fill this gap …

Nontarget Emotional Stimuli Must Be Highly Conspicuous To Modulate The Attentional Blink, Lindsay A. Santacroce, Brandon J. Carlos, Nathan Petro, Benjamin J. Tamber-Rosenau

Department of Psychology: Faculty Publications

The attentional blink (AB) is often considered a top-down phenomenon because it is triggered by matching an initial target (T1) in a rapid serial visual presentation (RSVP) stream to a search template. However, the AB is modulated when targets are emotional, and is evoked when a task-irrelevant, emotional critical distractor (CDI) replaces T1. Neither manipulation fully captures the interplay between bottom-up and top-down attention in the AB: Valenced targets intrinsically conflate top-down and bottom-up attention. The CDI approach cannotmanipulate second target (T2) valence, which is critical because valenced T2s can “break through” the AB (in the target-manipulation approach). The present …

Social Integration And Domestic Violence Support In An Indigenous Community: Women’S Recommendations Of Formal Versus Informal Sources Of Support, G. Robin Gauthier, Sara C. Francisco, Bilal Khan, Kirk Dombrowski

Department of Sociology: Faculty Publications

Throughout North America, indigenous women experience higher rates of intimate partner violence and sexual violence than any other ethnic group, and so it is of particular importance to understand sources of support for Native American women. In this article, we use social network analysis to study the relationship between social integration and women’s access to domestic violence support by examining the recommendations they would give to another woman in need. We ask two main questions: First, are less integrated women more likely to make no recommendation at all when compared with more socially integrated women? Second, are less integrated women …

Practical Problems And Positive Experiences With Ecological Momentary Assessment: Reflections From People Who Use Drugs, Kelly Markowski, Jeffrey A. Smith, G. Robin Gauthier, Sela R. Harcey

Department of Sociology: Faculty Publications

Background: Ecological momentary assessment (EMA) is an increasingly popular and feasible form of data collection, but it can be intensive and intrusive. Especially for at-risk, vulnerable populations like people who use drugs (PWUD), poor experiences with EMA may exacerbate existing chronic struggles while decreasing response rates. However, little research queries participants’ experiences with EMA studies.

Objectives: We explore participants’ positive and negative experiences with EMA, identifying what they liked about the study, the problems they experienced, and suggested solutions to these problems.

Methods: Results come from semi-structured interviews from 26 PWUD (6 women; 20 men) in Nebraska …

Constructing Pornography Addiction’S Harms In Science, News Media, And Politics, Kelsy Burke, Alice Millermacphee

Department of Sociology: Faculty Publications

In order to describe pornography’s harms in the twenty-first century, an age of unprecedented access to Internet technology, some advocates—including activists, religious leaders, politicians, and scientists—use a medical/scientific framework to claim that pornography is biologically addictive. This article examines public discourse on “pornography addiction” to extend theories of sociology of science and sociology of sexualities about scientific knowledge and the biomedicalization of sex and sexuality. Using content analysis of over 600 documents, including scientific studies, newspaper articles, and state government resolutions, we show how references to pornography as addictive emerged in the twenty-first century and grew most substantially in the …

Litigating Child Sex Abuse In Domestic Relations Cases, Mike Mchenry

Court Review: Journal of the American Judges Association

IN RULING ON PARENTING TIME DISPUTES COURTS ARE SOMETIMES CALLED UPON TO MAKE FINDINGS REGARDING WHETHER A PARENT HAS ABUSED A CHILD, INCLUDING SEXUAL ABUSE.

Sometimes these abuse allegations are handled in criminal court, and if a conviction enters then the matter is considered resolved. However, if the accused parent is acquitted, or if the prosecuting authority feels the evidence is inadequate to justify a criminal prosecution, then the obligation to assess the allegation’s merits falls to the domestic relations court, where busy dockets and inexperienced practitioners can present a challenge for the judge.