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Meta-Learning Approaches For Causal Discovery In Dynamic Healthcare And Robotics Environments, Hayder Abbood Md Facp Jan 2025

Meta-Learning Approaches For Causal Discovery In Dynamic Healthcare And Robotics Environments, Hayder Abbood Md Facp

Mesopotamian Journal of Artificial Intelligence in Healthcare

Healthcare and robotics dynamic task domains are also known to be both complex and time-varying systems where reasoning about causal links are important for making reliable decisions. But causal structures in these domains are difficult to ascertain with limited data, distribution shifts, and changing environments. Meta-learning (or learning to learn) is a promising approach to combating these two obstacles by learning from experience across tasks to quickly adapt to new task environments. In this paper we provide a new framework that combines ideas from meta-learning and causal discovery, whose objective is to discover the underlying cause effect relationships in sequential, …


Biogpt: A Generative Transformer-Based Framework For Personalized Genomic Medicine And Rare Disease Diagnosis, Ghada Al-Kateb, Emine Cengiz, Murat Gök Jan 2025

Biogpt: A Generative Transformer-Based Framework For Personalized Genomic Medicine And Rare Disease Diagnosis, Ghada Al-Kateb, Emine Cengiz, Murat Gök

Mesopotamian Journal of Artificial Intelligence in Healthcare

This paper introduces BioGPT, a generative transformer-based framework designed to advance personalized genomic medicine and rare disease diagnosis. Unlike conventional models that process either genomic sequences or clinical narratives in isolation, BioGPT employs a cross-modal architecture that effectively fuses both data streams, enabling precise classification and interpretable natural language generation. The model is pre-trained on large-scale genomic and electronic health record datasets and fine-tuned for rare disease tasks. Comprehensive experiments demonstrate BioGPT’s superiority over state-of-the-art biomedical models, including RarePT, BioBERT, and DNABERT, with improvements of up to 10% in F1-score and over 20 BLEU points in justification fluency. Ablation studies …


Adaboost-Based Classification For Bone Sarcoma Outcome Prediction: A Comparative Machine Learning Approach, El-Sayed M. El-Kenawy, Ahmed Mohamed Zaki, Marwa M. Eid Jan 2025

Adaboost-Based Classification For Bone Sarcoma Outcome Prediction: A Comparative Machine Learning Approach, El-Sayed M. El-Kenawy, Ahmed Mohamed Zaki, Marwa M. Eid

Mesopotamian Journal of Artificial Intelligence in Healthcare

Bone sarcomas represent aggressive malignancies with complex clinical presentations where traditional prognostic methods often lack precision in predicting patient outcomes. This study developed and validated machine learning models for predicting bone sarcoma patient outcomes using a comprehensive dataset from Memorial Sloan Kettering Cancer Center spanning 2010-2020, comparing multiple algorithms including AdaBoost, Logistic Regression, Ridge Classifier, Quadratic Discriminant Analysis, and Linear Discriminant Analysis. AdaBoost demonstrated superior performance with 0.84 accuracy, 0.875 sensitivity, 0.7955 specificity, 0.8448 precision, 0.8333 negative predictive value, and 0.8596 F1 score, outperforming other algorithms which achieved 0.83 accuracy and 0.8496 F1 score. Statistical analysis confirmed significant differences between …


Data Mining Driven Segmentation Of Health Insurance Policyholders Using K-Means Clustering, Farah Ali Khairi, Laith Farhan, Oluwaseun A. Adelaja Jan 2025

Data Mining Driven Segmentation Of Health Insurance Policyholders Using K-Means Clustering, Farah Ali Khairi, Laith Farhan, Oluwaseun A. Adelaja

Mesopotamian Journal of Artificial Intelligence in Healthcare

This study illustrates a data‐driven approach to the segmentation of health insurance policyholders based on K-Means clustering of an open insurance dataset. Key demographic and financial features like age, body mass index (BMI), dependents, annual medical spending, and premium payment were normalized first to ensure comparability. The optimal number of clusters (k = 3) was determined using silhouette analysis, and three clusters were formed: (1) young, low‐cost individuals, (2) middle‐aged medium‐cost individuals, and (3) old, high‐cost individuals. Cluster centroids provide actionable profiles that can be utilized by insurers for target marketing, risk profiling, and development of customized plans. A set …


Lightweight Deep Learning For Iot-Based Medical Diagnosis: A Survey, Balqees Talal Hasan, Ali Mohsin Ahmed Al-Sabaawi, Zaid J. Al-Araji Jan 2025

Lightweight Deep Learning For Iot-Based Medical Diagnosis: A Survey, Balqees Talal Hasan, Ali Mohsin Ahmed Al-Sabaawi, Zaid J. Al-Araji

Mesopotamian Journal of Artificial Intelligence in Healthcare

The rapid expansion of Internet of Things (IoT) technologies in healthcare has enabled continuous patient monitoring and data-driven clinical decision support. Deep learning models excel at extracting intricate patterns from high-dimensional medical data but face significant deployment challenges on resource-constrained IoT devices due to high computational and memory demands. This survey systematically analyzes four core strategies to adapt deep learning for edge based medical diagnosis: model pruning, quantization, knowledge distillation, and inherently lightweight architectures. For each approach, we dissect the underlying methodologies, evaluate the trade-offs between model efficiency and predictive performance, and present relevant medical case studies. We further review …


An Iterative Shifting Disaggregation Algorithm For Multi-Source, Irregularly Sampled, And Overlapped Time Series, Colin O. Quinn, Ronald H. Brown, George F. Corliss, Richard J. Povinelli Jan 2025

An Iterative Shifting Disaggregation Algorithm For Multi-Source, Irregularly Sampled, And Overlapped Time Series, Colin O. Quinn, Ronald H. Brown, George F. Corliss, Richard J. Povinelli

Electrical and Computer Engineering Faculty Research and Publications

Accurate time series forecasting often requires higher temporal resolution than that provided by available data, such as when daily forecasts are needed from monthly data. Existing temporal disaggregation techniques, which typically handle only single, uniformly sampled time series, have limited applicability in real-world, multi-source scenarios. This paper introduces the Iterative Shifting Disaggregation (ISD) algorithm, designed to process and disaggregate time series derived from sensor-sourced low-frequency measurements, transforming multiple, nonuniformly sampled sensor data streams into a single, coherent high-frequency signal. ISD operates in an iterative, two-phase process: a prediction phase that uses multiple linear regression to generate high-frequency series from low-frequency …


Computer Vision-Based Framework For Data Extraction From Heterogeneous Financial Tables: A Comprehensive Approach To Unlocking Financial Insights, Iftakhar Ali Khandokar, Priya Deshpande Jan 2025

Computer Vision-Based Framework For Data Extraction From Heterogeneous Financial Tables: A Comprehensive Approach To Unlocking Financial Insights, Iftakhar Ali Khandokar, Priya Deshpande

Electrical and Computer Engineering Faculty Research and Publications

Information extraction from financial document images is crucial in computer vision and NLP, as financial data often exists in image or PDF format, enabling organizations to analyze and make informed business decisions using OCR advancements. The table contents of financial document images are one of the prominent structures to confine important portions of data of the document and many Deep learning-based methods have been proposed to detect Table regions inside document images. The shortcomings of the current approach are that it is bounded within the detection of the table region and struggles in cases such as handling different layouts and …


Pattern Integration And Differentiation: Dual Process Model Of Episodic Memory, Hallvard Røe Evensmoen, Lars M. Rimol, Henning Stople Rise, Tor Ivar Hansen, Hamed Nili, Anderson M. Winkler, Asta K. Håberg Jan 2025

Pattern Integration And Differentiation: Dual Process Model Of Episodic Memory, Hallvard Røe Evensmoen, Lars M. Rimol, Henning Stople Rise, Tor Ivar Hansen, Hamed Nili, Anderson M. Winkler, Asta K. Håberg

Human Genetics Publications

The role of precise timing in episodic memory remains obscure. We showed 139 participants episodes consisting of objects, and tested subsequent memory for the precise timing and order of the objects and episodes. Temporal compression of the episode enhanced memory for relative but not absolute timing of the objects’ presentation and their order. Conversely, temporal expansion between neighboring episodes was associated with successful memory for episode order. fMRI in 36 participants revealed that temporal compression of the episode was associated with more similar activation patterns within episodes in several brain regions including the posterior hippocampus. However, the activation pattern in …


S-Methyl Cysteine Sulfoxide And Its Potential Role In Human Health: A Scoping Review, Caroline R. Hill, Alex Haoci Liu, Lyn Mccahon, Liezhou Zhong, Armaghan Shafaei, Lois Balmer, Joshua R. Lewis, Jonathan M. Hodgson, Lauren C. Blekkenhorst Jan 2025

S-Methyl Cysteine Sulfoxide And Its Potential Role In Human Health: A Scoping Review, Caroline R. Hill, Alex Haoci Liu, Lyn Mccahon, Liezhou Zhong, Armaghan Shafaei, Lois Balmer, Joshua R. Lewis, Jonathan M. Hodgson, Lauren C. Blekkenhorst

Research outputs 2022 to 2026

Higher intakes of cruciferous and allium vegetables are associated with a lower risk of cardiometabolic-related outcomes in observational studies. Whilst acknowledging the many healthy compounds within these vegetables, animal studies indicate that some of these beneficial effects may be partially mediated by S-methyl cysteine sulfoxide (SMCSO), a sulfur-rich, non-protein, amino acid found almost exclusively within cruciferous and alliums. This scoping review explores evidence for SMCSO, its potential roles in human health and possible mechanistic action. After systematically searching several databases (EMBASE, MEDLINE, SCOPUS, CINAHL Plus Full Text, Agricultural Science), we identified 21 original research articles meeting our inclusion criteria. These …


A Testing Load: A Review Of Cognitive Load In Computer And Paper-Based Learning And Assessment, James Pengelley, Peter R. Whipp, Anabela Malpique Jan 2025

A Testing Load: A Review Of Cognitive Load In Computer And Paper-Based Learning And Assessment, James Pengelley, Peter R. Whipp, Anabela Malpique

Research outputs 2022 to 2026

The rising use of technology in classrooms has also brought with it a concomitant wave of computer-based assessments. The argument for computer-based testing is often framed in terms of efficiency and data management: computer-based tests facilitate more efficient processing of test data and the rate at which feedback can be leveraged for student learning rather than being framed in terms of the direct effects that students experience from engaging with novel learning tools. Whilst potentially beneficial, for some students the outcomes of computer-based tests may be counter-productive. This review considers the cognitive, and often implicit, consequences of testing mode upon …


Artificial Intelligence Innovation And Stock Price Crash Risk, Junru Zhang, Chen Cui, Chen Zheng, Grantley Taylor Jan 2025

Artificial Intelligence Innovation And Stock Price Crash Risk, Junru Zhang, Chen Cui, Chen Zheng, Grantley Taylor

Research outputs 2022 to 2026

This study examines the association between artificial intelligence innovation (AII) and stock price crash risk (SPCR). AII serves as a governance mechanism that can bolster strength in internal controls, leading to increased financial transparency and thereby reducing the likelihood of future SPCR. The results hold after accounting for possible endogeneity issues Further, we find that monitoring through corporate governance mechanisms, level of following by equity analysts, and the reduced information asymmetry constitute important channels that mediate the association between AII and SPCR. Additionally, the relationship between AII and SPCR varies across corporate life cycle stages and workplace culture.


The Anatomy Of Body Shaming In Sports Coaching, Valeria Varea, Robert S. Primus, Natalie Barker-Ruchti, Mikael Quennerstedt Jan 2025

The Anatomy Of Body Shaming In Sports Coaching, Valeria Varea, Robert S. Primus, Natalie Barker-Ruchti, Mikael Quennerstedt

Research outputs 2022 to 2026

Stories of body shaming in sports coaching are becoming widespread, and can intentionally, unintentionally, or inadvertently be used in different sports coaching practices. These practices do not necessarily intend to harm athletes. The aim of this paper is to explore body critical and body sensitive sport coaching practices that have the potential to be shaming, or as we call it in the title, the ‘anatomy’ of body shaming. The study used photo elicitation interviews including vignettes for data generation with 12 coaches from nine different sports. The results demonstrate that body criticality and body sensitivity function in different subtle ways …


Impact Of Rurality On Health Care Utilization Among Australian Residents From 2009 To 2021, Engida Yisma, Martin Jones, Lee San Pauh, Sandra Walsh, Sara Jones, Esther May, Marianne Gillam Jan 2025

Impact Of Rurality On Health Care Utilization Among Australian Residents From 2009 To 2021, Engida Yisma, Martin Jones, Lee San Pauh, Sandra Walsh, Sara Jones, Esther May, Marianne Gillam

Research outputs 2022 to 2026

Purpose: In Australia, there is limited research regarding the effect of rurality on health care utilization using longitudinal data.

Methods: We analyzed data from four annual waves (2009, 2013, 2017, and 2021) of the longitudinal Household, Income and Labour Dynamics in Australia (HILDA) Survey to examine changes in the health care utilization over time among urban and rural residents. Poisson regression models estimated adjusted incidence rate ratios (aIRR) and 95% confidence intervals (CIs) for rural versus urban residents, accounting for a range of health-related and sociodemographic characteristics. Health care utilization was measured using four key indicators: visits to family doctor …


Measuring Career Aspirations In Science, Technology, Engineering, Mathematics And Education, Michael Fitzgerald, Saeed Salimpour, David Mckinnon, Rachel Freed, Dan Reichart Jan 2025

Measuring Career Aspirations In Science, Technology, Engineering, Mathematics And Education, Michael Fitzgerald, Saeed Salimpour, David Mckinnon, Rachel Freed, Dan Reichart

Research outputs 2022 to 2026

There has been a sustained interest in student perceptions about STEM fields and their choice of careers over the past few decades. Research has shown that there is a decline in students pursuing STEM careers, and this has raised global concern. Despite these issues, no unistructural, broad, parsimonious and unambiguous quantitative instrument exists to probe student career aspirations. This paper highlights the background, extension and validation of an instrument, derived from a previous science-focussed high-quality instrument that allows student career aspirations to be quantitatively characterised. Participants were 1221 undergraduate students, 1003 of whom were judged to have provided good data, …


Neuromuscular Characteristics Of Eccentric, Concentric And Isometric Contractions Of The Knee Extensors, Cassio V. Ruas, Janet L. Taylor, Christopher Latella, G. Gregory Haff, Kazunori Nosaka Jan 2025

Neuromuscular Characteristics Of Eccentric, Concentric And Isometric Contractions Of The Knee Extensors, Cassio V. Ruas, Janet L. Taylor, Christopher Latella, G. Gregory Haff, Kazunori Nosaka

Research outputs 2022 to 2026

Purpose: We compared voluntary drive and corticospinal responses during eccentric (ECC), isometric (ISOM) and concentric (CON) muscle contractions to shed light on neurophysiological mechanisms underpinning the lower voluntary drive in a greater force production in ECC than other contractions.

Methods: Sixteen participants (20–33 years) performed ISOM and isokinetic (30°/s) CON and ECC knee extensor contractions (110°–40° knee flexion) in which electromyographic activity (EMG) was recorded from vastus lateralis. Voluntary activation (VA) was measured during ISOM, CON and ECC maximal voluntary contractions (MVCs). Transcranial magnetic stimulation elicited motor-evoked potentials (MEPs) and corticospinal silent periods (CSP) during MVCs and submaximal (30%) contractions, …


People With Hip Osteoarthritis Have Reduced Quadriceps Voluntary Activation And Altered Motor Cortex Function, Myles C. Murphy, Molly Coventry, Janet L. Taylor, Ebonie K. Rio, Andrea B. Mosler, Jackie L. Whittaker, Christopher Latella Jan 2025

People With Hip Osteoarthritis Have Reduced Quadriceps Voluntary Activation And Altered Motor Cortex Function, Myles C. Murphy, Molly Coventry, Janet L. Taylor, Ebonie K. Rio, Andrea B. Mosler, Jackie L. Whittaker, Christopher Latella

Research outputs 2022 to 2026

Aims: Compare quadriceps voluntary activation, corticospinal and intracortical excitability between people with and without hip osteoarthritis (OA). Exploratory objectives include quantifying the association of corticospinal/intracortical excitability with voluntary activation, corticospinal/intracortical excitability with hip related pain, and motor threshold with motor cortex inhibition and facilitation. Methods: Case-control study including participants with clinically and radiologically confirmed hip OA and non-OA controls. Quadriceps voluntary activation was assessed using twitch interpolation via femoral nerve stimulation. Single- and paired-pulse transcranial magnetic stimulation over the motor cortex assessed resting motor threshold (RMT), active motor threshold (AMT), short-interval intracortical inhibition (SICI), intracortical facilitation (ICF) and silent period. …


Translating Acceptability To Sustained Delivery: Clinician And Manager Perspectives On Implementing Modified Constraint-Induced Movement Therapy In An Early-Supported Discharge Rehabilitation Service, Ashan Weerakkody, Erin Godecke, Barby Singer Jan 2025

Translating Acceptability To Sustained Delivery: Clinician And Manager Perspectives On Implementing Modified Constraint-Induced Movement Therapy In An Early-Supported Discharge Rehabilitation Service, Ashan Weerakkody, Erin Godecke, Barby Singer

Research outputs 2022 to 2026

Background: Modified constraint-induced movement therapy (mCIMT) improves upper limb (UL) function after stroke. Despite up to one-third of stroke survivors being eligible, clinical uptake remains poor. To address this, a multi-modal behaviour change intervention was implemented across a large seven-site early-supported discharge (ESD) rehabilitation service. This study investigated the acceptability of mCIMT implementation within this ESD service and identified adaptations required for sustained delivery.

Methods: This qualitative study was nested within a mixed-methods process evaluation of mCIMT implementation. Four focus groups (n = 24) comprising therapists (two groups), therapy assistants (one group), and allied health managers (one group) were conducted. …


From Mindset To Practice: How Employees’ Attitudes Impact Tourism Businesses’ Sustainability Practices, S. Mostafa Rasoolimanesh, Shi Y. Chee, Neethiahnanthan A. Ragavan Jan 2025

From Mindset To Practice: How Employees’ Attitudes Impact Tourism Businesses’ Sustainability Practices, S. Mostafa Rasoolimanesh, Shi Y. Chee, Neethiahnanthan A. Ragavan

Research outputs 2022 to 2026

Recognizing that attitudes can drive positive behavioral intentions, the study examines the effects of tourism business employees’ attitudes toward sustainable tourism on their involvement in economic, socio-cultural, environmental, political, and technological sustainability practices. The results of the 389 questionnaires completed by the employees revealed that employees’ attitudes toward sustainable tourism significantly affect the involvement of tourism businesses in sustainable practices. Importantly, these insights suggest that tourism businesses should prioritize cultivating a pro-sustainable mind-set among employees, enhancing training that links sustainability and business viability, and continuously aligning their sustainability strategies with changing societal standards. This study contributes to the literature on …


‘An Intriguing But Ambiguous Privilege’: Adventures In Franco-Irish Relations Through The Prism Of The Diplomatic Meal, Elaine Mahon Jan 2025

‘An Intriguing But Ambiguous Privilege’: Adventures In Franco-Irish Relations Through The Prism Of The Diplomatic Meal, Elaine Mahon

Books/Book Chapters

This essay discusses the welcome banquet held in February 1945 in honour of the newly appointed French diplomatic envoy to Ireland, Jean Rivière, hosted by Éamon de Valera at Iveagh House, the headquarters of the Irish Department of External Affairs. The banquet took place at a moment when ‘an intriguing but ambiguous privilege’ had been granted by Charles de Gaulle’s Provisional Government to Ireland as the only country permitted to retain its diplomatic representative to France in the post-liberation period. Following the fall of the Vichy regime and the liberation of France in August 1944, de Gaulle’s government de- manded …


Note From The Department Chair, William Munro Jan 2025

Note From The Department Chair, William Munro

Res Publica - Journal of Undergraduate Research

No abstract provided.


Editors' Introduction, Luke Alberstett, Victoria Ballesteros-Gonzalez Jan 2025

Editors' Introduction, Luke Alberstett, Victoria Ballesteros-Gonzalez

Res Publica - Journal of Undergraduate Research

No abstract provided.


Authors' Biographies Jan 2025

Authors' Biographies

Res Publica - Journal of Undergraduate Research

No abstract provided.


Juvenile Record Expungement Policy In Illinois, Emma Kudelka Jan 2025

Juvenile Record Expungement Policy In Illinois, Emma Kudelka

Res Publica - Journal of Undergraduate Research

This policy paper explores juvenile expungement policies and their broader social impact. Research suggests that lenient expungement laws help prevent discrimination in education, housing, and military service, aiding rehabilitation youth offenders' reintegration. The paper begins with a historical overview of Illinois juvenile law, highlighting its shift from punitive to rehabilitative approaches. It then examines key legislation, including the Juvenile Court Act, Juvenile Justice, and Delinquency Prevention Act, and Youth Opportunity and Fairness Act. Illinois's juvenile expungement laws are analyzed, covering eligibility, process, and timeline. A comparative analysis follows, contrasting Illinois' policies with those of California and Florida to emphasize differences …


Surviving And Thriving In Educational Leadership: Challenges And Coping Strategies Of High School Principals In Nepal, Shankar Dhakal Jan 2025

Surviving And Thriving In Educational Leadership: Challenges And Coping Strategies Of High School Principals In Nepal, Shankar Dhakal

Research outputs 2022 to 2026

School leadership in Nepal is shaped by sociocultural, institutional, and resource-related challenges. This study fills a gap in the literature by examining leadership dynamics within this unique and diverse educational context. Guided by resilient leadership theory as a referent, this qualitative case study, grounded in a constructivist paradigm, involved semi-structured interviews with public high school principals to investigate their workplace challenges and coping strategies. The findings reveal challenges including sociocultural and gender biases, teachers’ resistance to modern pedagogical practices, and resource limitations. They navigate these challenges through strategies of humility, intrinsic motivation, and collaborative partnerships. The findings highlight the need …


Tracking Palaeotemperatures In Coniacian–Maastrichtian Seas, Gregory D. Price, Bryan Low Kai Sheng Jan 2025

Tracking Palaeotemperatures In Coniacian–Maastrichtian Seas, Gregory D. Price, Bryan Low Kai Sheng

School of Geography, Earth and Environmental Sciences

In this study the stable isotopes of belemnites, are presented from the Coniacian–Maastrichtian interval (∼76–66 Ma) derived from the chalks of Yorkshire and Norfolk, UK, deposited on the western North Atlantic shelf. Cathodoluminescence and elemental geochemistry of the belemnites reveals that most of the rostra were well preserved. If interpreted in terms of temperature, our oxygen isotope record reveals that during the Coniacian (at ∼43 °N) the climate was relatively warm, with maximum mean temperatures of ∼26 °C, followed by cooling to <∼21 °C during the Campanian and Maastrichtian. This overall stratigraphic trend is similar to other records, suggesting that the cooling pattern was not a regional trend and, therefore, driven predominantly by global mechanisms. Within our belemnite data, we also observe a decline in δ13C at the Campanian- Maastrichtian boundary, again consistent with other records. This trend has been interpreted as …


A Comprehensive Review On Hydrophobic Modification Of Biopolymer Composites For Food Packaging Applications, Sneha Sabu Mathew, Amit K. Jaiswal, Swarna Jaiswal Jan 2025

A Comprehensive Review On Hydrophobic Modification Of Biopolymer Composites For Food Packaging Applications, Sneha Sabu Mathew, Amit K. Jaiswal, Swarna Jaiswal

Articles

Biopolymers derived from biological sources are safe, abundant, eco-friendly, and economical substitutes for synthetic polymers. However, intrinsic properties of biopolymer films, such as abundant hydrophilic groups, weak mechanical properties, low resistance to heat, and poor barrier properties, need to be addressed to restrict them from being used before employing them for food packaging applications. Hydrophobic modification of biopolymers is crucial to enhance their suitability for food packaging applications. Various approaches, including nanocomposites, essential oil incorporation, and chemical modifications have been investigated to address the limitations of biopolymer packaging materials. Utilizing excipients which are deemed safe for consumption effectively achieves the …


A Critical Review Of Consumer Perception And Environmental Impacts Of Bioplastics In Sustainable Food Packaging, Junjie Lin, Amit K. Jaiswal, Swarna Jaiswal Jan 2025

A Critical Review Of Consumer Perception And Environmental Impacts Of Bioplastics In Sustainable Food Packaging, Junjie Lin, Amit K. Jaiswal, Swarna Jaiswal

Articles

As awareness of environmental issues deepens and the demand for sustainability grows among societies, businesses, and consumers, minimizing the environmental impact of food packaging has become increasingly important. Bioplastics offer a promising solution due to their use of renewable resources (such as plants), their biodegradability, and their ability to retain the protective properties of traditional plastics. This review discusses recent advancements and trends in sustainable food packaging, emphasizing the role of bioplastics. Several typical types of bioplastics are introduced, along with an analysis of their advantages and limitations. Furthermore, this study investigates consumers' attitudes toward bioplastic food packaging, emphasizing their …


Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker Jan 2025

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 …


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 …


Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane Jan 2025

Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane

Faculty Publications

We investigate whether foreign tax holiday participation among U.S. multinational companies is associated with offshoring U.S. jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring U.S. jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms’ domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory …