Digital Commons Network^™

A Tax Morale Approach To Compliance: Recommendations For The Irs, Marjorie E. Kornhauser

Florida Tax Review

Why do people follow the law? The answer, under the traditional theory of compliance, is fear of detection and punishment. The deterrence model, however, accounts for only a minor portion of actual compliance levels. It has such poor explanatory power because it assumes that the decision to comply is based solely on a rational cost-benefit analysis in which people weigh the benefits of non-compliance against the costs of detection and penalties. Recent literature reveals, however, that the decision to comply is not purely rational. Rather, personal values, social norms, and non-rational cognitive processes also strongly affect the decision.

What holds …

Recent Developments In Federal Income Taxation: The Year 2006, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed …

Murphy And The Sixteenth Amendment In Relation To The Taxation Of Non-Excludable Personal Injury Awards, Joseph M. Dodge

Florida Tax Review

A recent panel decision of the U. S. Court of Appeals for the District of Columbia, Murphy v. Internal Revenue Service, shocked the tax community by holding that Internal Revenue Code section 104(a)(2) was unconstitutional by failing to exclude from gross income revenue (damages for emotional distress and injury to professional reputation) that is not “income” under the Sixteenth Amendment to the U.S. Constitution.

A petition for rehearing en banc was filed, but, in a highly unusual move, the D.C. Circuit panel that decided the case, on its own motion, vacated its judgment and set the case for re-argument. …

Territorial Vs. Worldwide International Tax Systems: Which Is Better For The U.S.?, Paul R. Mcdaniel

Florida Tax Review

The Report of the President’s Advisory Panel on Federal Tax Reform, entitled “Simple, Fair, and Pro-Growth: Proposals to Fix America’s Tax System,” was released in November 2005. One of the issues addressed1in the Panel Report was whether the U.S. should shift from its current international tax system (taxing the worldwide income of its nationals with a credit for foreign income taxes) to a territorial system (exemption of foreign branch business income and dividends from foreign subsidiaries out of business income). The Panel opted for the territorial system. The report devoted only about twelve pages to the subject, but its recommendation …

Will U.S. Investment Go Abroad In A Territorial Tax: A Critique Of The President's Advisory Panel On Tax Reform, James R. Repetti

Florida Tax Review

The Report of the President's Advisory Panel on Federal Tax Reform (the "Report") recommends the U.S. adopt a territorial tax system that would exclude income earned by U.S. taxpayers actively conducting foreign businesses. This exclusion would also apply to dividends received from controlled foreign corporations to the extent such dividends were attributable to the corporation's conduct of active foreign businesses. The Report justifies this recommendation by stating that a territorial system is simpler than the current global approach employed by the U.S. and that a territorial tax will improve efficiency. In an accompanying article, Professor McDaniel has demonstrated that simplicity …

The De-Gentrification Of New Markets Tax Credits, Roger M. Groves

Florida Tax Review

The thesis of this article is the following: If tax credits are used as part of the solution to urban ills, gentrified projects for the wealthy are not consistent with Congressional intent or wise tax policy. The remedy is to close loopholes in the NMTC act that have allowed problematic use of governmental subsidies, and redirect those funds to ventures that more precisely benefit existing low-income residents who are the object of the NMTC program.

Consistent with this thesis, Part 1 provides an overview of the regulatory structure of the tax credit, foundational definitions and intended operational scheme. This is …

Maaser Kesafim And The Development Of Tax Law, Adam S. Chodorow

Florida Tax Review

In this article, I describe the origins and scope of maaser kesafim and examine a number of income definition rules the religious authorities have developed over the past two thousand years. By comparing those rules to the10analogous Federal income tax rules, I demonstrate how the development of tax law is affected by (1) concerns regarding administration, enforcement, and taxpayer compliance, (2) the structure of the legal system, and (3) the values underlying a tax system. In addition, I hope to make this material known to, and accessible by, American tax scholars, thus contributing to the scholarship comparing Jewish and U.S. …

Recent Developments In Federal Income Taxation: The Year 2005, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This recent developments outline discusses, and provides context to understand, the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed …

Journal Of Pre-College Engineering Education Research (J-Peer) Annual Report From January 1, 2022, To December 31, 2022, Senay Purzer, Brooks M. Leftwich

Journal of Pre-College Engineering Education Research (J-PEER)

In this annual report, we present our reflections on 2022 along with the Journal of Pre-College Engineering Education Research (JPEER) readership trends and authorship metrics. In 2022, J-PEER published two issues in volume 12 comprised of 17 articles. The second issue of the year included a special issue on the impact of COVID-19 on education, marking the impact that the pandemic had on pre-college engineering education.

Treatment Outcome From Cognitive Processing Therapy Examined Three Ways, Sophie Haven

Dissertations

Cognitive Processing Therapy (CPT), a Cognitive Behavioral Therapy for treating Post Traumatic Stress Disorder (PTSD), is an evidence-based treatment that has been demonstrated to be effective in treating PTSD. Nonetheless, CPT can have a high rate of treatment non-completion. Attrition from therapy has been operationally defined using multiple contrasting methods. Understanding attrition using a definition with the most clinical utility is essential to improving outcomes from efficacious treatments. Two clinically relevant definitions for attrition, session attendance and symptom improvement, are critical to understanding attrition. Combining information from both definitions, to create four separate groups, will provide more accurate information about …

Inferring Cell-Type-Specific Causal Gene Regulatory Networks During Human Neurogenesis., Nil Aygün, Dan Liang, Wesley L Crouse, Gregory R Keele, Michael I Love, Jason L Stein

Faculty Research 2023

BACKGROUND: Genetic variation influences both chromatin accessibility, assessed in chromatin accessibility quantitative trait loci (caQTL) studies, and gene expression, assessed in expression QTL (eQTL) studies. Genetic variants can impact either nearby genes (cis-eQTLs) or distal genes (trans-eQTLs). Colocalization between caQTL and eQTL, or cis- and trans-eQTLs suggests that they share causal variants. However, pairwise colocalization between these molecular QTLs does not guarantee a causal relationship. Mediation analysis can be applied to assess the evidence supporting causality versus independence between molecular QTLs. Given that the function of QTLs can be cell-type-specific, we performed mediation analyses to find epigenetic and distal regulatory …

Mining Themes In Clinical Notes To Identify Phenotypes And To Predict Length Of Stay In Patients Admitted With Heart Failure, Ankita Agarwal, Tanvi Banerjee, William Romine, Krishnaprasad Thirunarayan, Lingwei Chen, Mia Cajita

Computer Science and Engineering Faculty Publications

Heart failure is a syndrome which occurs when the heart is not able to pump blood and oxygen to support other organs in the body. Identifying the underlying themes in the diagnostic codes and procedure reports of patients admitted for heart failure could reveal the clinical phenotypes associated with heart failure and to group patients based on their similar characteristics which could also help in predicting patient outcomes like length of stay. These clinical phenotypes usually have a probabilistic latent structure and hence, as there has been no previous work on identifying phenotypes in clinical notes of heart failure patients …

Reexamining The Functions Of Urban Bridges With Nature And People In Mind: A Vision For North Main Street Bridge Fort Worth, Texas, Amanda Hinton

Landscape Architecture Masters & Design Theses - Archive

How can nature be incorporated into infrastructure bridges to promote connections in urban landscapes? The Paddock Viaduct, known today as the North Main Street Bridge in Fort Worth, Texas was formally opened on July 3, 1914. Designed by Brenneke and Fay to improve transportation to the North Fort Worth district, the bridge was the first reinforced concrete arch bridge in the nation to use self-supporting reinforcing steel and ball and socket joints (Paddock Viaduct - Main - Historic Fort Worth, 2017). Fort Worth in the mid-1900s, like many growing cities, was experiencing the repercussions of heavy flooding issues that come …

"I Think They're Poisoning My Mind": Understanding The Motivations Of People Who Have Voluntarily Adopted Secure Email, Warda Usman

Theses and Dissertations

Secure email systems that use end-to-end encryption are the best method we have for ensuring user privacy and security in email communication. However, the adoption of secure email remains low, with previous studies suggesting mainly that secure email is too complex or inconvenient to use. However, the perspectives of those who have, in fact, chosen to use an encrypted email system are largely overlooked. To understand these perspectives, we conducted a semi-structured interview study that aims to provide a comprehensive understanding of the mindsets underlying adoption and use of secure email services. Our participants come from a variety of countries …

Military Masculinities, Tactical Femininities, And The ‘Third Gender’ In Ashley’S War”, Maj. Lauren Ward

Women, Peace, and Security

The panelist provides a rhetorical analysis of the 2015 book, Ashley’s War: The Untold Story of a Team of Women Soldiers on the Special Ops Battlefield by Gayle Tzemach Lemmon, focusing on the “audience” aspect of the rhetorical triangle (author, audience, message). The book is first presented as a celebration of women’s meaningful participation in combat through the Cultural Support Team (CST) program appealing to a public audience. It is viewed as a celebration of women’s abilities to succeed in hypermasculine environments while simultaneously maintaining feminine characteristics. Subsequently, the speaker offers a critique of the book’s instrumentalization of gendered labor, …

Learning To See, Capt. (Ret) R.V. Gusentine

Women, Peace, and Security

Learning to See is short for developing a useful strategic awareness and understanding of a dynamic and complex world. Preparing leaders for 21^st Century challenges requires learning environments that are not only safe for honest intellectual inquiry and discourse but that are also richly diverse for fostering new and creative thinking. The Strategic Leaders International Course (SLIC) engages visual, musical, and written art and design in the classroom in order to better explore the human experience and create a learning environment that is conducive to creative thinking and self-discovery. Engaging art – viewing, reading, listening, creating - in the …

Culture Of Inclusion Workshop, Cmc Joseph Fahrney

Women, Peace, and Security

Command Master Chief Joe Fahrney will be presenting on the conceptual and practical application of Key Enablers (KE) and the leader's obligation to create a Culture of Inclusion (CoI) in his breakout seminar at the USNWC Women, Peace, and Security Seminar. In his 33 years of active duty and operational experience as a Command Master Chief in the Naval Service, Joe has developed an understanding of the role of merit, character, competence, diversity, attracting and retaining talent, and creating positive reputations to improve trust in leadership.

Drawing heavily on the literature of Jennifer Brown and Ijeoma Oluo, Joe will explore …

Wps Efforts Underway At The Marine Corps University, Dr. Lauren Mackenzie, Dr. Claire Metelits

Women, Peace, and Security

This panel presentation will review the WPS efforts underway by Marine Corps University faculty. Moving from macro to micro-level examples, the first presenter will discuss university-wide programs and the second presenter will emphasize the various ways in which WPS has been integrated into the curriculum at the Command & Staff College. The session will begin by tracing the development of a WPS writing award as well as the execution of a WPS Scholars Program – both of which are open to all MCU students and bring together faculty/staff from across the university. The presentation will continue by reviewing specific WPS …

Women In Disarmament, Non-Proliferation, And Arms Control, Col. Dana Perkins

Women, Peace, and Security

This presentation provides an overview of the similar principles and shared tenets of the UN Security Council’s WPS Agenda and those established by the collective of 193 UN Member States in the General Assembly on Women, Disarmament, Non-Proliferation, and Arms Control. The author argues that applying a gender lens to recruitment, participation, promotion, leadership inclusiveness, and education may correct the noticeable gender imbalance in disarmament, non-proliferation, and arms control, where women are underrepresented at all levels. Empowering women in WMD non-proliferation, arms control, and disarmament negotiations and governance will underwrite global peace and security at a time when new approaches …

Unh Honors Sustainability Champions At Third Annual Award Event, Keith Testa

UNH Today Archive

No abstract provided.

Racial Empathy Gap In The Workplace: The Existence Of And Consequences For Racial Workplace Disparity Through Lack Of Empathy, Kathleen Bahr

Undergraduate Honors Theses

Extensive research has been done on racial disparities in the workplace and the racial biases and discrimination that causes and contributes to said disparities. This research explores the existence of and causes for a racial empathy gap in the workplace, focusing on empathy between peers. An experimental study was conducted with a sample of 451 people in the United States and the United Kingdom. Using a scenario experiment, I manipulated the gender and race (randomized between male or female and Black or White) of a co-worker who had a negative event occur in their life. The study showed that there …

Potential Occupational Therapy Interventions For People With Borderline Personality Disorder: A Scoping Review, Annette Leep, Darcie A. Shaw, Meghan E. Lloyd, Stephanie M. Voelck, Hannah R. Ghneim

Masters Projects

There is limited research highlighting occupational therapy (OT) interventions utilized with Borderline Personality Disorder (BPD). This scoping review analyzes current literature by data-charting psychosocial interventions that are or could be applied by OT practitioners for BPD treatment. Five health sciences and psychology databases were searched; the search strategy included keywords and subject headings related to BPD and psychosocial interventions. A variety of evidence-based interventions applicable to the BPD population were identified for OT implementation. Themes included awareness of behaviors and skill training for functional performance. There is a need for training and professional development opportunities for OT practitioners treating this …

Phr & Clihhr Submission To Icc Otp (May 2023), Physicians For Human Rights (Phr), Cardozo Law Institute In Holocaust And Human Rights (Clihhr)

CLIHHR Reports & Policy Submissions

This report was submitted by the Cardozo Law Institute in Holocaust and Human Rights (CLIHHR) and Physicians for Human Rights (PHR) in May 2023 to the Office of the Prosecutor (OTP) of the International Criminal Court (ICC). It provides legal and strategic recommendations on investigating and prosecuting crimes of sexual and gender-based violence, with an emphasis on survivor-centered approaches and international legal standards. The submission highlights the importance of addressing such crimes within the framework of international justice.

Unh Celebrates More Than 3,000 Grads At Commencement, Keith Testa

UNH Today Archive

No abstract provided.

Exploring Motivational Factors Related To Teachers’ Retention And Attrition In Urban Schools, Andrew Wintner

Theses and Dissertations

Retention of educators within urban settings is an essential consideration. More specifically, the retention of Black, Indigenous, and People of Color (BIPOC) educators within urban schools is of great importance as the demographic of students grows increasingly multicultural due to shifting demographic patterns within large urban cities. I explored educator perceptions of motivational factors associated with retention and attrition through the theoretical lens of Situated Expectancy Value Theory (SEVT). A convergent parallel mixed methods design was utilized. Semi-structured interviews (N = 18) occurred simultaneously to quantitative data collection using a 44-item survey (N = 53). Analyses of the …

The Connective Tissue Of Well-Developed Interests: A Case Study Of A Science Research Classroom, Deborah M. Brand

Theses and Dissertations

The purpose of this study was to examine ways that long-term interests in high school students could be inspired and facilitated in educational contexts. In particular, it explored how a high school Science Research (SR) program cultivated belonging and supported autonomy in ways that inspired and promoted well-developed individual interests. This type of interest is characterized by an enduring desire to pursue learning out of an intellectual and emotional need to gain understanding; it drives behavior, motivation, and cognition toward particular activities and ideas. Classroom belonging is derived from this sense of connection and purpose a student feels from the …

Committee Chaired By Maurer Professor To Complete Its Analytical Review Of Hanford Nuclear Reservation Waste Options, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

A committee chaired by an Indiana University Maurer School of Law professor will complete next week its five-year charge to review the analysis performed by a team investigating how best to treat and dispose of low-level waste at the Hanford Nuclear Reservation in Washington.

John Strait Applegate, the James L. Calamaras Professor of Law, has served as chair of the 13-member National Academies of Sciences, Engineering, and Medicine (NASEM) committee since 2018. The committee will conclude its work with a public meeting in Richland, Washington, on June 6. Applegate had previously chaired a prior review of the waste disposal issue …

Strengthening The Marketing Of Pediatric Cardiac Surgery Services To Support The Transformation Of Health Services In Indonesia, Felicia Gunardi, Puput Oktamianti

Journal of Indonesian Health Policy and Administration

This study aims to determine the marketing strategy 7P carried out by cardiac surgery services in Indonesia and to identify actionable policy recommendations. This study is observational descriptive research. Data were collected from Cardiothoracic and Vascular surgeons and hospital websites with cardiac surgery services. Through the marketing analysis approach of 7P, this study identifies problems and policy recommendations that can be alternative solutions. The price of the service is high, but most of the patients used BPJS, and it is found that the hospital rate is higher than BPJS claims. The actionable recommendation to respond to it is that the …

Hospital Ambulance Standardization In Jakarta: Narrative Review, Roy Michael Suranta, Ascobat Gani

Journal of Indonesian Health Policy and Administration

Ambulance is one of the hospital infrastructures that must meet service standards, security, and occupational safety and health in hospital operations. Therefore, it is the obligation of every hospital to ensure the standard of ambulance service. In the DKI Jakarta area, every ambulance, including hospital ambulances, must meet the standards in accordance with regulations and have an ambulance operating license. Based on data until the end of 2021, there were 82 (34.9%) hospital ambulances in Jakarta that carried out the recommendation process for an ambulance operation license from a total of 235 hospital ambulances, meaning that most hospital ambulances in …

Implementation Analysis Of The Pariaman City Regional Regulation No. 9 Of 2015 Concerning The Drinking Water Depot Business Permit, Melia Roza

Journal of Indonesian Health Policy and Administration

To regulate the existence of Drinking Water Depots (DAM) in the city of Pariaman, the Pariaman City government issued Regional Regulation (Perda) Kota Pariaman No. 9 of 2015 concerning Business Permits for Drinking Water Depots. However, many depot owners do not implement these regulations. The purpose of this study was to analyze the implementation of Pariaman City Regional Regulation No. 9 of 2015 concerning Drinking Water Depot Business Permits. This research is a type of qualitative research. Data collection was carried out through in-depth interviews with informants involved in the implementation of Pariaman City Regional Regulation No. 9 of 2015 …