Digital Commons Network^™

Timing Is Everything: Congruence, Controllability, And Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, Kristy L. Towry

Faculty Publications

We investigate whether the weights managers place on performance measures for performancebased compensation depend on whether weights are determined at the beginning or end of the performance period. We propose that managers frame the weighting decision differently depending on timing. Specifically, prior to employee effort, managers frame the decision as intended to align employee effort to firm objectives, whereas after employees have exerted effort, managers frame the weighting decision as intended to evaluate employee effort. Thus, we expect, and find, that managers weight measures that are more congruent with firm objectives more heavily when weightings are determined ex ante (before …

The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang

Faculty Publications

We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …

Miniaturized Wearable Biosensors For Continuous Health Monitoring Fabricated Using The Femtosecond Laser-Induced Graphene Surface And Encapsulated Traces And Electrodes, Homayoon Soleimani Dinani, Tatianna Reinbolt, Bohong Zhang, Ganggang Zhao, Rex E. Gerald, Zheng Yan, Jie Huang

Electrical and Computer Engineering Faculty Research & Creative Works

Wearable sensors are increasingly being used as biosensors for health monitoring. Current wearable devices are large, heavy, invasive, skin irritants, or not continuous. Miniaturization was chosen to address these issues, using a femtosecond laser-conversion technique to fabricate miniaturized laser-induced graphene (LIG) sensor arrays on and encapsulated within a polyimide substrate. The femtosecond laser-converted conductive traces can have a size of 20 to 2 μm compared to the traditionally larger CO2 laser dimensions of around 300 to 100 μm. This marks a 93-98% decrease in trace size when using a femtosecond laser. This miniaturization allows for the ability to process temperature, …

The Future Performance Implications Of Non-Gaap Motivated Investment, Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson, Melissa F. Lewis-Western

Faculty Publications

We investigate whether consistent non-GAAP reporting is associated with investment efficiency. Prior research finds a positive association between non-GAAP reporting and investment levels, concluding that it represents overinvestment. We corroborate this positive association, but additional tests are not consistent with the conclusion of inefficient overinvestment. Specifically, we explore the relation between investment and future cash flows as a proxy for the realization of investments in positive net present value projects. We find that the investments of firms that consistently report non-GAAP metrics are associated with similar or higher future cash flows than the investments of firms reporting only GAAP earnings, …

The Signaling Value Of Input Information: Performance Effects Of Task Difficulty And Effort Sensitivity, Steven D. Smith, William B. Tayler, Tyler F. Thomas, Todd A. Thornock

Faculty Publications

We investigate how the reporting of input information to managers affects employee performance, and how the signaling value of inputs for impression management moderates this effect. We develop theory to predict that the information content of input information (incremental to output measures), and thus its potential for impression management, will depend separately on both the difficulty of the task and the sensitivity of performance to effort. Across three experiments, we predict and find the reporting of input information significantly increases employee effort and performance in difficult relative to easy tasks and in low relative to high effort sensitivity tasks. Our …

Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker

Faculty Publications

This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this indirect effect is different when the taxpayer willingly chooses to paper file their tax return versus when the taxpayer is forced to do so. Consistent with Psychological Reactance Theory (PRT), we find that when taxpayers receive delayed refunds, they experience psychological reactance (e.g., anger and frustration with the tax administration) that increases their tax evasion intentions. Further, we find that the …

Comparing Surface Currents Near The Mouth Of Three Bays Along The U.S. East Coast: Chesapeake Bay, Delaware Bay, And New York Bay, Tal Ezer, Teresa Updyke

CCPO Publications

Monthly surface currents at 2 km resolution near the mouths of three U.S. east coast bays were obtained from high-frequency radars (Coastal Ocean Dynamics Application Radar, CODAR) during 2012–2024. The currents near these bays, the Chesapeake Bay (CB), the Delaware Bay (DB) and the New York Bay (NB) were analyzed to infer similarity and differences, as well as potential common forcing from regional and basin-scale factors. The contribution to flow variability from local and remote forcing is evaluated by comparing surface currents with (a) river discharges into each bay, (b) with local and regional winds, and (c) with the North …

Surface Currents In The Mid-Atlantic Bight: The Role Of The Gulf Stream Versus Wind, Tal Ezer

CCPO Publications

Surface currents of the Mid-Atlantic Bight (MAB) were studied using high frequency radar (HFR) observations at 6 km resolution during a five-year period (2020-2024). The study's focus on the role of the Gulf Stream (GS) contrasts with most past studies that focused on the seasonal wind-driven currents. Empirical Orthogonal Function (EOF) analyses of the daily HFR currents were conducted with and without the GS, revealing modes of current variability linked to the seasonal wind pattern and storms versus modes linked to GS variability. The remote impact of the GS on coastal currents is complex, with different impacts seen on different …

Wasting Disease Of A Marine Foundation Species Links Community Interactions To Disease Dynamics, Lillian R. Aoki, Olivia J. Graham, Reyn M. Yoshioka, Rebecca Maher, Lindsay Alma, Eileen E. Hofmann, Colleen A. Burge, Drew Harvell, Maya L. Groner

CCPO Publications

Infectious disease plays a key role in shaping marine communities, including in seagrass meadows, which form biodiverse coastal habitats. Eelgrass (Zostera marina) is the most widespread seagrass species and is susceptible to seagrass wasting disease, caused by the protist Labyrinthula zosterae. As a foundation species, eelgrass strongly influences ecosystem structure, function and services; recent work has begun to explore the links between critical community interactions and seagrass wasting disease. Here, we highlight recent advances about how the eelgrass community regulates and responds to seagrass wasting disease, from the microbiome to herbivores and filter feeders. We further show …

Multi-Model Estimate Of Antarctic Ice-Shelf Basal Mass Budget And Ocean Drivers, Benjamin K. Galton-Fenzi, Richard Porter-Smith, Sue Cook, Eva Cougnon, David E. Gwyther, Wilma G. C. Huneke, Madelaine G. Rosevear, Xylar Asay-Davis, Fabio Boeira Dias, Michael S. Dinniman, David Holland, Kazuya Kusahara, Kaitlin A. Naughten, Keith W. Nicholls, Charles Pelletier, Ole Richter, Hélène Seroussi, Ralph Timmerman

CCPO Publications

Societal adaptation to rising sea levels requires robust projections of the Antarctic Ice Sheet's retreat, particularly due to ocean-driven basal melting of its fringing ice shelves. Recent advances in ocean models that simulate ice-shelf melting offer an opportunity to reduce uncertainties in ice–ocean interactions. Here, we compare several community-contributed, circum-Antarctic ocean simulations to highlight inter-model differences, evaluate agreement with satellite-derived melt rates, and examine underlying physical processes. All but one simulation use a melting formulation depending on both thermal driving (T^⋆) and friction velocity (u^⋆), which together represent the thermal and ocean current forcings at the …

Preparing The Built Environment In Grenada For Future Sea Level Rise And Extreme Precipitation Events, Rocco D. Boyd, Meagan P. Duncan, Alivia D. Markham, Adelle K. Novak, Blaizen B. Bloom, Ashawne Edwards, Jai S. Lewis, Hans-Peter Plag

CCPO Publications

[Introduction] Communities across the globe are being affected by climate change in numerous ways. However, those most often affected, especially by sea level rise, are those small island nations that are pressed for space already; this includes the island of Grenada. Grenada is located in the southern portion of the Caribbean and is bordered by the Caribbean Sea (West) and the Atlantic Ocean (East). The planning and development authority (PDA) has been identified as the main stakeholder involved in this case study, but recommendations will be made to all parties involved to best accomplish our mission.

Key stakeholders were initially …

Developing Human-Centric Informational Security, Jonathon W. Penney

Articles & Book Chapters

Disinformation and information manipulation are widely seen as an urgent threat to democracy, but less often as a cybersecurity threat. Historically, disinformation has rarely been included in lists of recognized threats in cybersecurity manuals and appendices of global standards organizations and only recently has disinformation been approached as a cybersecurity threat, with only a handful of works offering a more focused and systematic discussion on this point. This chapter aims to help fill this void by arguing not only that disinformation and information manipulation is a cybersecurity threat, but that the present predominant cybersecurity paradigm is largely inadequate to address …

2025 Law Enforcement-Related Deaths In Tennessee, Tennessee. Bureau Of Investigation

Law Enforcement - Related Deaths

This publication has been produced by the Tennessee Bureau of Investigation's CJIS Support Center, and provides information on qualifying incidents as submitted by the state's law enforcement agencies to the TBI through the CrimeInsight Portal.

Challenging Motherhood And Analysing Cultural Differences: A Review Of The Film Mrs. Chatterjee Vs Norway (2023), Sana Hashmi

Dignity: A Journal of Analysis of Exploitation and Violence

No abstract provided.

Residual Effect Of Silicate Agromineral Application On Soil Acidity, Mineral Availability, And Soybean Anatomy, Mariana De Carvalho Ribeiro, Antonio Ganga, Isabella Silva Cattanio, Aline Redondo Martins, Rodrigo Silva Alves, Luís Gustavo Frediani Lessa, Hamilton Seron Pereira, Fernando Shintate Galindo, Marcelo Carvalho Minhoto Teixeira Filho, Cassio Hamilton Abreu-Junior, Gian Franco Capra, Arun Dilipkumar Jani, Thiago Assis Rodrigues Nogueira

Biology, Agriculture and Chemistry Faculty Publications and Presentations

Silicate agrominerals (SA) may be sustainable soil amendments that can minimize dependence on conventional fertilizers (CF). We evaluated the residual effects of SA application as a source of Si and as a soil remineralizer, using soils with contrasting chemical-physical features cultivated with soybean. The experiment was conducted under greenhouse conditions and treatments were arranged in a 5 × 2 + 2 factorial scheme: five rates of SA, two soils in addition to CF. The soil was incubated before cultivation, followed by the sequential sowing of corn and soybean. At the R4 phenological stage, when the pods were fully developed, soybean …

From Microbes To Molecules: Synthetic Biology Approaches For Advanced Materials Design, Roshini Ramachandran, Frank Macabenta, Grace Bettencourt, Shulammite Feng

Biology, Agriculture and Chemistry Faculty Publications and Presentations

Traditional materials synthesis often involves energy-intensive processes with significant waste generation and limited control over material properties. This review examines synthetic biology as a sustainable alternative for designing advanced materials with enhanced precision and versatility. It explores microbial biomineralization, detailing how microorganisms influence the formation of mineral deposits and participate in key biogeochemical cycles. It highlights recent research advancements in using a wide variety of microorganisms for the synthesis of inorganic materials such as metal and metal oxide nanoparticles, quantum dots, magnetic nanoparticles, and thin films. The review also discusses the production and properties of various biopolymers. Important factors that …

2d Numerical Modeling Of Pavements On Expansive Soil In Extreme Climates, Ekansh Agarwal, Xiong Zhang, Ning Luo

Civil, Architectural and Environmental Engineering Faculty Research & Creative Works

This study focuses on modeling a rigid pavement slab on expansive soil in extreme climates to understand the interaction between weather, pavement, and soil. Lightweight superstructures such as pavements are particularly prone to damage due to the differential settlement of expansive soils. In the context of climate change, the occurrence of severe droughts followed by intense rainfall has risen, causing severe impacts on crack initiation and development, and thus infiltration patterns in the structures built on expansive soils. Pavements are typically designed for a limited lifespan, and early failure may occur if climate change is not considered during design. This …

Nebraska Test #2302: Claas Xerion 12.650 Terra Trac, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test #2301: Claas Xerion 12.650, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test #2300: Claas Xerion 12.590 Terra Trac, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test# 2299: Claas Xerion 12.590, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test #2297: John Deere 9rx 770, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test #2298: John Deere 9rx 830, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test #2296: John Deere 9rx 710, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test #2269: Case Ih Steiger 645, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Test #2268: Case Ih Steiger 595, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Summary #1298: Fendt 726 Vario Gen 7.1, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Summary #1294: Fendt 620 Vario, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Summary #1292: Fendt 616 Vario, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …

Nebraska Summary #1291: Fendt 614 Vario, Nebraska Tractor Test Lab

Nebraska Tractor Tests

ABOUT THE TEST REPORT AND USE OF THE DATA The test data contained in this report are a tabulation of the results of a series of tests. Due to the restricted format of these pages, only a limited amount of data and not all of the tractor specifications are included. The full OECD report contains usually about 30 pages of data and specifications. The test data were obtained for each tractor under similar conditions and therefore, provide a means of comparison of performance based on a limited set of reported data. EXPLANATION OF THE TEST PROCEDURES Purpose The purpose of …