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Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman Jan 2025

Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman

Faculty Publications

We hypothesize that managers use their hierarchical role as reviewers of accounting judgments and estimates to manage earnings, which we call indirect earnings management (IEM). Across a series of experiments using highly experienced financial executives as participants, we provide evidence that IEM (1) is likely used by managers to achieve current and future earnings targets, (2) reduces both cognitive dissonance associated with managing earnings and the extent to which managers think that their behaviors constitute earnings management, and (3) is more likely to be used when corporate governance is strong than when corporate governance is weak. The results of this …


A Preliminary Program Evaluation: Rates Of Intimate Partner Violence In An Urban Child Welfare Prevention Program, Athena Roca Jan 2025

A Preliminary Program Evaluation: Rates Of Intimate Partner Violence In An Urban Child Welfare Prevention Program, Athena Roca

PCOM Psychology Dissertations

Intimate partner violence (IPV) remains a pervasive public health concern with significant consequences for families. Traditional batterer intervention programs (BIPs), which often focus solely on the person causing harm (PCH), have demonstrated limited success in reducing recidivism, particularly when grounded in punitive or authoritarian models. This study evaluated the Child-Welfare IPV Prevention Program (CWIPVPP), a family-centered, trauma-informed intervention that engages the PCH, co-parents, and children to reduce IPV-related behaviors and promote healthier family functioning.

Recidivism indicators, including domestic violence incident reports (DIRs) and arrests, were analyzed for 57 fathers referred to the program, with 53 retained for final analyses. A …


Fy 2025 Annual Report, Tenncare (Program) Jan 2025

Fy 2025 Annual Report, Tenncare (Program)

Annual Reports

The pages of this report detail the design and operation of the TennCare program, including eligibility and enrollment information, overviews of the managed care network, budget figures and a summary of the reform initiatives that created the program Tennessee operates today. The report also highlights several notable accomplishments over the past year.


Absolutely Unnecessary Immunity, Eileen Prescott Jan 2025

Absolutely Unnecessary Immunity, Eileen Prescott

Nebraska Law Review

Prosecutors, like judges, cannot be sued for their professional misconduct in most jurisdictions. As long as their actions are sufficiently tied to their job duties, their actual malice does not matter, even if they had demonstrable malice—a prosecutor could bring baseless charges against an ex-spouse specifically to harass them, with absolute immunity from suit. This immunity allows prosecutors to abuse the power of their office without civil recourse. In theory, absolute immunity aims to protect the office by resolving cases simply and quickly, but in reality, courts get bogged down litigating whether a prosecutor’s specific action was sufficiently tied to …


Who’S Afraid Of Little Old Me? The Record Industry: Protecting Creativity And Promoting Artists’ Rights Through A Narrow Scope Of 17 U.S.C. §§ 103 And 114 Rights For Derivative Works, Margaret Fouberg Jan 2025

Who’S Afraid Of Little Old Me? The Record Industry: Protecting Creativity And Promoting Artists’ Rights Through A Narrow Scope Of 17 U.S.C. §§ 103 And 114 Rights For Derivative Works, Margaret Fouberg

Nebraska Law Review

This Comment explores the growing conversation surrounding artist rights and music ownership, catalyzed by Taylor Swift’s public dispute with Big Machine Records. Swift’s efforts to reclaim her work have spotlighted the complexities of U.S. copyright law, particularly the distinct rights afforded to sound recordings versus musical compositions under the Sound Recording Act of 1971. By examining derivative works and their required standard of originality, this Comment argues that a narrow interpretation of copyright protections for derivative works, as outlined in 17 U.S.C. §§ 103 and 114, is essential for fostering creativity and safeguarding artists’ rights. Through an analysis of legislative …


Not The “Mere Creature” Of Big Tech: The Constitutionality Of Parental Consent Laws For Minors’ Social Media Accounts, Kat Turco Jan 2025

Not The “Mere Creature” Of Big Tech: The Constitutionality Of Parental Consent Laws For Minors’ Social Media Accounts, Kat Turco

Nebraska Law Review

A growing number of states have passed laws requiring social media platforms to obtain parental consent before granting accounts to minors to combat rising mental health issues, cyberbullying, and screen addiction. Although well intentioned, every such law has been enjoined in the lower courts, and the Supreme Court has yet to address whether laws requiring parental consent for minors’ social‑media accounts violate the First Amendment. This Comment argues that lower courts have miscast such statutes as content‑based speech restrictions requiring strict scrutiny under Brown v. Entertainment Merchants’ Association. Parental consent laws differ from the content-based statute at issue in …


A Study Of The Tap In Center Movement: How Collaboration In The Legal System Is Reducing The Negative Impact Of Bench Warrants And Restoring Justice In Communities, Patrick C. Brayer Jan 2025

A Study Of The Tap In Center Movement: How Collaboration In The Legal System Is Reducing The Negative Impact Of Bench Warrants And Restoring Justice In Communities, Patrick C. Brayer

Nebraska Law Review

While many aspects of the criminal legal system have been criticized for the harm judicial institutions inflict on communities, a unique legal initiative is garnering praise from observers across the nation. What started as a local effort to help residents withdraw bench warrants during the COVID-19 Pandemic has blossomed into four independent legal service centers in three separate Midwest metropolitan areas called Tap In Centers. The primary mission of the Centers is the recalling of bench warrants issued when criminal defendants fail to appear for court or pay a fine; however, the needs of the individual and the community guide …


Without Microphysical Causation, Not Just Anything Can Begin To Exist Just Anywhere, Daniel Linford Jan 2025

Without Microphysical Causation, Not Just Anything Can Begin To Exist Just Anywhere, Daniel Linford

Philosophy Faculty Publications

According to the Causal Principle, anything that begins to exist has a cause. In turn, various authors – including Thomas Hobbes, Jonathan Edwards, and Arthur Prior – have defended the thesis that, had the Causal Principle been false, there would be no good explanation for why entities do not begin at arbitrary times, in arbitrary spatial locations, in arbitrary number, or of arbitrary kind. I call this the Hobbes-Edwards-Prior Principle (HEPP). However, according to a view popular among both philosophers of physics and naturalistic metaphysicians – Neo-Russellianism – causation is absent from fundamental physics. I argue that objections based on …


What Does It Mean To "Humanize" Online Teaching?, Dana L. Rognlie, Kathryn E. Frazier, Elizabeth A. Siler Jan 2025

What Does It Mean To "Humanize" Online Teaching?, Dana L. Rognlie, Kathryn E. Frazier, Elizabeth A. Siler

Philosophy Faculty Publications

[Introduction] "Humanizing" the online classroom is widely acknowledged as a feminist goal (e.g., Pacansky-Brock et al., 2020). Yet the project of humanizing has a complex history in the academy and beyond, with elements of this history often misaligned or directly opposed to what might be considered "feminist" goals. Feminist philosophers have long critiqued the neutral-human-as-masculine default (Beauvoir, 2010; Irigaray, 1993; Lloyd, 1993), and decolonial and antiracist scholars have highlighted the racist legacy of projects that aim to qualify humanity (Cameron, 2021) and of programs designed to humanize the Other (Berenstain, 2020, Foucault, 1979; See Malone & Malone, 2015, on the …


Building Cyber Resilience: Educational Programs In K-12 Education, Mildred Jones, Vukica Jovanovic, Petros Katsioloudis Jan 2025

Building Cyber Resilience: Educational Programs In K-12 Education, Mildred Jones, Vukica Jovanovic, Petros Katsioloudis

Engineering Technology Faculty Publications

The article discusses the challenges of teaching cybersecurity in K-12 education. Topics mentioned include the lack of access to resources and appropriate professional development, the career and technical education cybersecurity pathways, the fundamental pathways for cybersecurity and information technology and the results of program evaluation in several local community high schools from 2021 and 2022.


Annual Report, Fiscal Year 2024-2025, Tennessee. Department Of Safety And Homeland Security Jan 2025

Annual Report, Fiscal Year 2024-2025, Tennessee. Department Of Safety And Homeland Security

Annual Reports

This document is the annual report for the Tennessee Department of Safety and Homeland Security during the fiscal year.


Careful Whisper: Using Ecoaching And A Feedback Taxonomy To Provide Practicum Feedback For Preservice Teachers, Louise Alix Taylor, Ruben Fukkink, Ron Oostdam, Catherine Van Beuningen Jan 2025

Careful Whisper: Using Ecoaching And A Feedback Taxonomy To Provide Practicum Feedback For Preservice Teachers, Louise Alix Taylor, Ruben Fukkink, Ron Oostdam, Catherine Van Beuningen

Australian Journal of Teacher Education

Many institutes for initial teacher education struggle to organise effective performance feedback within the context of student teaching practicum. As the cooperating teachers who provide this feedback bring their individualised ontologies, feedback practices have been characterised by inconsistencies in the amount and quality of performance feedback. In this small-scale study carried out in the Netherlands, we explored affordances of eCoaching using a standardised feedback taxonomy. With the help of Bluetooth technology and the Synchronous Online Feedback Taxonomy, four teacher educators provided eCoaching to eight preservice teachers over the course of three lessons. We interviewed teacher educators and preservice teachers about …


Actuator Disk Model For Aeropropulsive Coupling Effects In Vortex Particle Method, Eduardo Alvarez, Vineet Ahuja, Vinod Lakshminarayan, Aaron Perry, Ryan Anderson, Andrew Ning Jan 2025

Actuator Disk Model For Aeropropulsive Coupling Effects In Vortex Particle Method, Eduardo Alvarez, Vineet Ahuja, Vinod Lakshminarayan, Aaron Perry, Ryan Anderson, Andrew Ning

Faculty Publications

Blown lift and distributed electric propulsion aircraft pose strong aeropropulsive coupling effects that cannot be ignored during the early stages of design. In this study, we develop an advanced actuator disk model (ADM) for aeropropulsive coupling effects of ducted fans with the vortex particle method (VPM). The advanced ADM consists of (1) an actuator disk at the rotor plane, (2) a surface vortex sheet modeling the mixing and convection of blade tip vorticity along walls, and (3) a powered wake at the exhaust. With these three components, a propulsion jet with an arbitrary velocity profile is formed and interactions with …


Comparing The Sensitivity And Specificity Of Novel Motor Assessments For Traumatic Brain Injury, Paula K. Johnson, Ariana M. Hedges-Muncy, Erin D. Bigler, Lorie Richards, Steven Knight Charles Jan 2025

Comparing The Sensitivity And Specificity Of Novel Motor Assessments For Traumatic Brain Injury, Paula K. Johnson, Ariana M. Hedges-Muncy, Erin D. Bigler, Lorie Richards, Steven Knight Charles

Faculty Publications

Background: Portable technology that records movements with high accuracy provides potential for sensitive clinical movement tests for individuals who experienced a traumatic brain injury (TBI). Objective: (1)To present impairments assessed using markerless motion capture (MMC) and (2) to compare the sensitivity and specificity of the MMCmediated tests to each other and to common clinical tests. Design: Screening study, using as criterion standard the ability to classify participant with TBI versus control participant. Setting: Research laboratory. Participants: The study included 30 individuals with TBI and 101 control participants. Entry criteria included most recent head injury < 5 years old, no history of movement issues prior to injury, no movement-affecting medications, and sufficient cognitive ability to follow instructions. Interventions: Not applicable. Main Outcome Measures: Performance on MMC-mediated tests and existing clinical analogs. MMC-mediated tests included finger oscillation, simple reaction time, and visually guided movement tasks. For comparison, participants also completed the following clinical tests: Halstead–Reitan finger tapping, simple reaction time test, and Beery Visuomotor Integration test. Impairments were identified as test scores of participants with TBI that fell outside of the 95% interval of control participants’ test scores. Random forest analysis was used to calculate the sensitivity and specificity of MMC and clinical tests according to their ability to correctly classify participants with TBI and control participants. Results: MMC-mediated tests revealed impairments in more participants with TBI than clinical tests in all three TBI groups (mild, repeated, and moderate to severe). Similarly, MMC-mediated tests revealed a higher percentage of scores as impairments than clinical tests in all three groups with TBI. Furthermore, MMC-mediated tests proved more sensitive and more specific than clinical tests (70% versus 50% and 98% versus 93%, respectively). Conclusion: MMC-mediated tests are sensitive and specific (compared to traditional clinical tests) and have potential to fill a gap in clinical care of TBI.


Business Communication And Editing Students’ Evaluations Of Written Error: An Eye-Tracking Study, Matt Baker, Grant Eck, Ana Barraza, Benjamin Duffield Jan 2025

Business Communication And Editing Students’ Evaluations Of Written Error: An Eye-Tracking Study, Matt Baker, Grant Eck, Ana Barraza, Benjamin Duffield

Faculty Publications

Using eye-tracking and interview methods, this study investigates how business communication students and editing students attend to and evaluate writing. Participants reviewed blog posts embedded with errors and judged publication readiness. While both groups visually fixated longer on errors than non-errors, business communication students were more likely to approve error-containing texts for publication. Qualitative data revealed that business communication students prioritized content while editing students prioritized surface-level issues. These findings suggest that disciplinary background informs evaluative standards, even when error-detection behavior is similar. The results carry implications for instruction in business writing and editing, especially concerning collaborative, cross-disciplinary workplace writing.


Draft Final Butte Priority Soils Operable Unit (Bpsou) Unreclaimed Sites: Ur-03 Site Remedial Action Work Plan (Rawp), Pioneer Technical Services, Inc. Jan 2025

Draft Final Butte Priority Soils Operable Unit (Bpsou) Unreclaimed Sites: Ur-03 Site Remedial Action Work Plan (Rawp), Pioneer Technical Services, Inc.

Silver Bow Creek/Butte Area Superfund Site

No abstract provided.


Berkeley Pit And Discharge Pilot Project Quarterly Pilot Project Report Third Quarter 2024, Atlantic Richfield Company, Mark Thompson Jan 2025

Berkeley Pit And Discharge Pilot Project Quarterly Pilot Project Report Third Quarter 2024, Atlantic Richfield Company, Mark Thompson

Silver Bow Creek/Butte Area Superfund Site

No abstract provided.


Final Horseshoe Bend Effluent Line (Hbel) Discharge Structure Surface Enhancements Work Plan, Pioneer Technical Services, Inc. Jan 2025

Final Horseshoe Bend Effluent Line (Hbel) Discharge Structure Surface Enhancements Work Plan, Pioneer Technical Services, Inc.

Silver Bow Creek/Butte Area Superfund Site

No abstract provided.


An House For The Lord: Solomon's Temple And Temple Worship In Ancient Israel, Dan Belnap Jan 2025

An House For The Lord: Solomon's Temple And Temple Worship In Ancient Israel, Dan Belnap

Faculty Publications

It would not be exaggeration to say that at the center of Old Testament history and theology is covenantal worship and the temple. From the Garden of Eden to the altars constructed by Abraham and the patriarchs, and the portable tabernacle of Moses, the concept of sacred space plays a fundamental role throughout biblical history and in the life of ancient Israel. But during the period of the monarchy, it became possible to construct a permanent house for the Lord. Thus, the construction and dedication of the temple are the primary subject within Solomon’s narrative arc. This chapter explores the …


The Complexities Of Consent To Personal Jurisdiction, Scott Dodson Jan 2025

The Complexities Of Consent To Personal Jurisdiction, Scott Dodson

Faculty Scholarship

Mallory v. Norfolk Southern Railway Co., decided in June 2023, held that consent remains a method of establishing personal jurisdiction independent of the “minimum contacts” test established by International Shoe Co. v. Washington. To many, the decision resolved ambiguity in personal jurisdiction doctrine and represented a straightforward way of establishing personal jurisdiction. But Mallory failed to consider the many complexities underlying consent. In this Article, I showcase those complexities and demonstrate that Mallory is just the tip of the iceberg: A host of questions, some fundamental to both consent theory and personal-jurisdiction doctrine, lurk beneath the surface. I argue that …


Aerocom: Winter 2025, John D. Odegard School Of Aerospace Sciences Jan 2025

Aerocom: Winter 2025, John D. Odegard School Of Aerospace Sciences

Aerocom: John D. Odegard School of Aerospace Sciences Alumni Magazine

No abstract provided.


Is Laughter The Best Medicine? Analyzing The Role Of Gallows Humor In Nursing Education, Favour Onichabor-Connell Jan 2025

Is Laughter The Best Medicine? Analyzing The Role Of Gallows Humor In Nursing Education, Favour Onichabor-Connell

Honors College Theses

Gallows humor is a coping mechanism used by healthcare professionals to manage stress and emotional burden. Understanding its role in nursing education can help educators and students navigate the complexities of the profession. This study examined its significance through a literature review and a survey of nursing students and educators. The literature review included 15 peer-reviewed articles from databases like GALILEO, CINAHL, PubMed, and Scopus, highlighting both its benefits and ethical concerns. Findings suggest gallows humor is commonly used for stress management and is generally viewed as beneficial for learning and emotional resilience. However, concerns were raised about its potential …


Exploring Public Support For Prison Labor, Omar Morris Jan 2025

Exploring Public Support For Prison Labor, Omar Morris

Honors College Theses

Prison labor has long been a central component of the U.S. correctional system, evolving from early penitentiary models to contemporary labor practices that remain legally sanctioned under the Thirteenth Amendment. This study examines the historical development, key legislation, and modern realities of prison labor, emphasizing its economic, ethical, and rehabilitative implications. Using survey data from a nationally representative sample, the study assesses public attitudes toward mandatory prison work, fair wages for incarcerated individuals, and financial obligations such as medical copays and communication fees. Findings reveal that while the public generally supports prison labor, opinions diverge on compensation and economic burdens …


Exploring Anterior Cruciate Ligament Tears: Causes, Reconstruction, And Outcomes, Holly L. Bollinger Jan 2025

Exploring Anterior Cruciate Ligament Tears: Causes, Reconstruction, And Outcomes, Holly L. Bollinger

Honors College Theses

The anterior cruciate ligament (ACL) is a critical structure in knee stability, and its injury can significantly impair athletic performance and daily functionality. The ACL plays a vital role in stabilizing the knee joint, preventing excessive forward movement of the tibia relative to the femur and aiding in rotational control. ACL tears are commonly associated with sports and physical activities that involve sudden stops, pivots, or changes in direction. These injuries can lead to knee instability, impaired function, and long-term complications. Despite the prevalence of ACL tears, there remains a lack of consensus on the multifactorial causes, optimal reconstruction techniques, …


Ankle Dorsiflexion Range Of Motion And Its Association With Semi-Professional Female Soccer Player's Overall Performance, Lily G. Nolan Jan 2025

Ankle Dorsiflexion Range Of Motion And Its Association With Semi-Professional Female Soccer Player's Overall Performance, Lily G. Nolan

Honors College Theses

Lower extremity injury screening is a common tool in soccer due to the changes of direction, jumping, landing, and cutting maneuvers players must exhibit. Talocrural dorsiflexion range of motion (DFROM), vertical jump (VJ) and unilateral hop tests are used to assess ankle and knee injury risk. Further, DFROM asymmetries may present a higher risk than reduced DFROM alone. It is unknown how DFROM asymmetries affect these tests. Thus, the purpose of this study was to examine the relationship between DFROM and hop and VJ performance, and to examine the differences between those with and without DFROM asymmetries. The current results …


I Prophesy Disaster: Adapting Musical Storytelling To Fashion, Adam Snedden Jan 2025

I Prophesy Disaster: Adapting Musical Storytelling To Fashion, Adam Snedden

Honors College Theses

Fashion is an artistic medium, where garments communicate ideas to any potential viewers by using visual imagery and relying on our cultural expectations. At the level of haute couture design, these visuals grow more elaborate and dramatic. With this project, I wanted to accomplish the goal of adapting a song, the gothic-inspired progressive rock epic A Plague of Lighthouse Keepers, into a single couture-style look. Getting as many details of the song as possible to be apparent in an overcoat, shirt, and pants was a challenging task that required extensive use of embroidery and attention to detail. Additionally, this look …


Evaluation Of Therapist Modeling To Decrease Latency To Exercise Initiation, Darci L. Davis, Kayla Randall Jan 2025

Evaluation Of Therapist Modeling To Decrease Latency To Exercise Initiation, Darci L. Davis, Kayla Randall

Honors College Theses

Patients recovering from traumatic brain injury (TBI) or other adverse health events (e.g., hip surgery) often require physical therapy (PT) to restore baseline function. However, individuals with mild cognitive impairment (MCI) or dementia may have difficulty engaging in therapy due to deficits in attention, imitation skills, and motor performance. Enhancing participation in this population is essential for achieving functional recovery and return to baseline status. This study aimed to determine whether systematic model prompting could decrease latency to compliance and increase the level of completion of therapeutic exercises in short-term rehabilitation settings. A multiple-baseline single-case design with time-lagged and staggered …


Minimax Under Pressure: The Case Of Tennis, Ben Depoorter, Simon Jantschgi, Ivan Lendl, Miha Mlakar, Heinrich N. Nax Jan 2025

Minimax Under Pressure: The Case Of Tennis, Ben Depoorter, Simon Jantschgi, Ivan Lendl, Miha Mlakar, Heinrich N. Nax

Faculty Scholarship

A series of articles has tested von Neumann’s minimax theory against behavioral evidence based on field data from professional sports. The evidence has been viewed and collectively cited as positive evidence that elite athletes in their familiar sports contexts mix well and behave in line with minimax. In this paper, based on open state-of-the-art tennis data and analytics, we shall uncover new and significant evidence against minimax at the very top of the game, where previously, such results had not been obtained. The kinds of behavioral deviations from minimax that we find become apparent, because we enrich the test strategy …


Taking The Name Brown In Vain: Separate But Equal, Brown And The Harvard Case, Matthew Coles Jan 2025

Taking The Name Brown In Vain: Separate But Equal, Brown And The Harvard Case, Matthew Coles

Faculty Scholarship

Bad history in legal opinions is understandable, if most of the time not excusable. Bad legal analysis in Supreme Court opinions is not. Judges are not trained historians. They are trained lawyers. They should know how to do law. This essay is about bad lawyering at the Court. Specifically, this essay is about the shoddy misuse of Brown v. Board of Education, the canonical case in which the Supreme Court finally began to use the 14th Amendment to protect Black people, in Students for Fair Admissions v. Harvard.


High-Dose Beta-Alanine Supplementation For Two Weeks Did Not Enhance Intermittent Endurance Or Sprint Performance In Trained Futsal Players, Hossein Miraftabi, Erfan Berjisian, Marzieh Nouri Dizicheh, Alireza Naderi, Masoud Bodaghi, Majid Koozehchian, Fatemeh Shabkhiz, Alvaro Lopez-Samanes Jan 2025

High-Dose Beta-Alanine Supplementation For Two Weeks Did Not Enhance Intermittent Endurance Or Sprint Performance In Trained Futsal Players, Hossein Miraftabi, Erfan Berjisian, Marzieh Nouri Dizicheh, Alireza Naderi, Masoud Bodaghi, Majid Koozehchian, Fatemeh Shabkhiz, Alvaro Lopez-Samanes

Research, Publications & Creative Work

Background: This study aimed to investigate the effects of a high-dose beta-alanine (BA) supplementation on physical performance, blood lactate concentration, and ratings of perceived exertion (RPE) in trained futsal players. Methods: Sixteen trained futsal players participated in a randomized, parallel, double- blind experiment, completing a two-week supplementation period with either 12 g/day of BA (n = 8; age: 19 ± 2 years; height: 1.78 ± 0.03 m; body mass: 68.5 ± 5.4 kg) or a placebo (PLA) (n = 8; age: 18 ± 1 years; height: 1.74 ± 0.08 m; body mass: 65.6 ± 6.4 kg). Athletes completed the futsal …