Finding Aid For The Jimmie Rodgers Foundation Collection (Mum00133)

Archives & Special Collections: Finding Aids (alphabetical)

Documents related to the operation of the Jimmie Rodgers Foundation and Museum

Effects Of Different Surfaces On Metabolic Cost During Repetitive Jumping: A Pilot Study, Scott Lyons, Kyle Reason, Danilo Tolusso, Ariel Weddle

International Journal of Exercise Science

International Journal of Exercise Science 16(2): 866-874, 2023. The purpose of this pilot study was to determine if there is a difference in metabolic cost when jumping on platforms of varying thickness, as well as whether a difference exists in metabolic cost between genders exists on the different platforms. Fourteen participants (seven males and seven females) completed three repetitive jumping trials on the DigiJump machine. Each trial was performed at a cadence of 120 jumps per minute and at a minimum height of 1/2” per jump. Trials were completed on platforms of 1/2”, 3/8”, and 1/4” thickness. Participants were instructed …

Finding Aid For The University Of Mississippi Department Of Music Audio Reels (Mum00132)

Archives & Special Collections: Finding Aids (alphabetical)

Audio reels of performances mostly by faculty and students in the University Of Mississippi Department Of Music primarily in the 1960s and 1970s.

Strength Training: An Inquiry Of Females Perceptions, Laura A. Richardson, Victoria R. Kanel, Alexandria L. Rellinger, Susan E. Ramlo, Carrie L. Fister

Topics in Exercise Science and Kinesiology

Topics in Exercise Science and Kinesiology Volume 4: Issue 1, Article 10, 2023. While traditionally considered a male-dominated activity, women have increasingly embraced strength training. Although strength training has numerous physical and mental benefits to women, their subjective decision-making about using strength training have not been investigated thoroughly, especially using a unique methodology, Q, that is designed specifically to study subjectivity such as viewpoints and decision-making. There is limited research focused on females’ viewpoints about strength training. Capturing feelings and perceptions females have towards resistance training in an objective manner requires a specialized, mixed method called Q methodology [Q] that …

Taxation In Support Of Equality: The Swedish Rut Deduction And The Circular Economy, Cristina Trenta

Florida Tax Review

This Article investigates the tax dimensions of sustainable development as it specifically relates to the Circular Economy in the experience of the Nordic countries and in particular of Sweden, in the context of EU and international law. The Article examines in detail the Swedish RUT tax deduction for certain costs of household services and its cascading effects in terms of female entrepreneurship, gender equality, and a more sustainable economic model, comparing it to similar initiatives in the other Nordic countries, and setting it against the fabric of current EU regulations and the novel approaches detailed in the New European Consensus …

Reasonable Tax Rules: Advancing Process Values With Remedial Restraint, James M. Puckett

Florida Tax Review

The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax practitioners increasingly are mining the Administrative Procedure Act (APA) as well as chipping away at barriers to pre-enforcement review of tax rules. Tax rules include regulations, revenue rulings, revenue procedures, and more informal guidance to the public. APA-based challenges to tax rules have gained traction in the courts, typically alleging inadequate explanation or timing irregularities involving notice and comment. Such claims potentially pose major challenges for fair and efficient tax administration.

This Article integrates administrative law scholarship calling for a rule of reason with …

Making Tax Policy Great Again: America, You've Been Trumped, Phyllis C. Taite

Florida Tax Review

Tax policy plays a role in shaping the economy. Scholars have long asserted that tax policy should be used to make positive impacts on economic activity by adjusting and creating policies that benefit most of the population rather than the elite few. Scholars advocate for implementing policies to address wealth and income inequality while effectively facilitating other goals such as revenue raising and combating wealth concentration.

Scholars and economists found that a key factor in wealth inequality is the increasing capital income concentration of the top income earners. Economists have further found that income and wealth inequality undermined democracy and …

The Right And The Good: Taxing Rights, Value Creation, And The Rhetoric Of International Taxation, David Elkins

Florida Tax Review

A prominent theme in the discourse of international taxation is that taxing rights should follow wealth production. Examples of current attempts to implement such a proposition include the OECD’s BEPS project and the frequently heard calls to adopt some form of international formulary apportionment. In considering the validity of this proposition, the Article will rely on the familiar dichotomy in moral philosophy between the right and the good. In the context of international taxation, the right involves a host country’s deontological claim to receive a portion of the income produced within its borders. The good involves the claim that host …

The Making Of International Tax Law: Empirical Evidence From Tax Treaties Text, Elliott Ash, Omri Marian

Florida Tax Review

We offer the first attempt at empirically testing the level of transnational consensus on the legal language controlling international tax matters. We also investigate the institutional framework of such consensus-building. We build a dataset of 4,052 bilateral income tax treaties, as well as 16 model tax treaties published by the United Nations (U.N.), Organisation for Economic Co-operation and Development (OECD), and the United States. We use natural language processing to perform pair-wise comparison of all treaties in effect at any given year. We identify clear trends of convergence of legal language in bilateral tax treaties since the 1960s, particularly on …

Giving Credit Where Credits Are (Arguably) Due: A Half Century's Evolution In The Design Of Personal Tax Expenditures, Lawrence Zelenak

Florida Tax Review

In the late 1960s, when Stanley Surrey introduced the concept of tax expenditures and the federal government began producing tax expenditure budgets, personal tax expenditures in the form of deductions (for nonbusiness interest, charitable donations, state and local taxes, and medical expenses) equaled roughly 1.2% of gross domestic product, and personal tax expenditures in the form of credits were virtually nonexistent. Although Surrey was critical of all tax expenditures, he had particular scorn for tax expenditures in the form of deductions, which he characterized as upside-down subsidies. He explained that converting deduction tax expenditures to credits would make them less …

A Hitchhiker's Guide To Comparative Tax Scholarship, Kim Brooks

Florida Tax Review

Comparative law offers scholars a fascinating lens through which to discover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their research to comparative study, and so their work fails to benefit from the active and prolonged debates in comparative law. This Article makes a singular, but hopefully substantial, contribution: it seeks to render more accessible the comparative law scholarship with the aim of facilitating easier access to comparative law insights for tax (and hopefully other) law scholars. Put another way, the Article seeks to engage tax …

Finding Aid For The Shape Note Music Collection (Mum00699)

Archives & Special Collections: Finding Aids (alphabetical)

The Shape Note Music Collection contains sheet music, singing convention minutes and programs, and other materials related to shape note singing traditions, such as the Sacred Harp.

Incidence And Risk Factors For Chylothorax After Pediatric Heart Surgeries: Retrospective Analysis Of A Large Institution Database​, ​Muhammad Shahzad, Yasser Abdulrhman Alheraish, ​​Bushra ​ Algethami, ​​Patricia ​ Machado, Reem Mohamed Essa Beheri, Gamal Mohamed, Fared Khouqeer, Zohair Al Halees

Journal of the Saudi Heart Association

Background: Risk factors for postoperative chylothorax in children who had cardiothoracic procedures are not always clear. Due to complex course in post-operative care, It’s always challenging to find the risk factors, and their management. Objective: The aim of our study was to identify the incidence, risk factors and effective treatment approaches for chylothorax after pediatric heart surgery. Methods: Children who had the cardiac surgery and subsequently developed chylothorax were included in the study. The ratio of the experimental group to the control group was 1:2. Decannulations of extracorporeal membrane oxygenation (ECMO) were not included in the analysis of patient outcomes. …

Implications Of Denmark's Water Price Reform For Reverine And Coastal Surface Water Quality, Massimo Pizzol, Maria Molinos-Senante, Hans Thodsen, Mikael Skou Andersen

Florida Tax Review

Article 9 of the EU’s Water Framework Directive suggests that Member States should provide “adequate incentives” for efficient use of water resources. Although the Directive is mainly about protecting the ecological quality of water bodies, control of quantity serves as an “ancillary element” in delivering on the objectives. Despite their financial difficulties, Member States have been slow to bring their policies on water pricing up to the wording and 2010 deadline of the Directive’s article 9.

This Article explores the significance of water pricing reform for the ecological quality objectives for surface waters and, as a stepping stone in this …

"The Bottom Calling The Top"—The Selling Of Function (Pss) As A Business Model For Sustainability, In Need Of Some Assistance From The Legislator, Olle Karlsson, Jan Kellgren

Florida Tax Review

When it comes to policy issues, a legal scholar would traditionally study sustainable taxation from a “top-down” perspective, thus focusing on the legislator and on rational ways to steer economic life in a more sustainable direction. Here, we start at another end—we think of it as “the bottom-calling-the-top” perspective—in order to highlight (1) a relatively new business model and its merits from a circular economy perspective, namely the so called Product Service Systems; (2) how this model faces initial problems regarding especially foreseeability and that it might therefore have problems making its breakthrough; and (3) thus might need help from …

Cosmopolitan Rights, Global Tax Justice, And The Morality Of Cooperation, Carlo Garbarino

Florida Tax Review

This Article addresses two related first-order questions about morality that enable us to discern solutions that address second-order questions in the specific policy context of regulation of tax competition and BEPS: (1) what kind of justice conception has sufficient normative support to undergird regulation attempts of this global phenomenon to ensure cosmopolitan tax rights? (the global tax justice question); and (2) what are the pre-conditions of effective cooperation, not based on immediate self-interest, that eschew a market-based approach to tax competition, enabling background conditions for the morality of multilateral cooperation? (the morality of cooperation question). The Article addresses the global …

Blockchain Havens And The Need For Their Internationally-Coordinated Regulation, Omri Marian

Florida Tax Review

This Article describes the rise of a new form of regulatory havens. Jurisdictions that have traditionally been characterized as “tax havens” are gradually becoming hubs for blockchain-based ventures. These jurisdictions attract blockchain entrepreneurs by offering refuge from regulatory and tax burdens imposed by developed economies. These new “Blockchain Havens” create a regulatory “race to the bottom” that is traditionally associated with the world of international tax evasion and avoidance.

Over the past several years, developed economies have put to use—mostly through coordinated efforts—several regulatory frameworks aimed to address some of the negative effects of tax havens. These regulatory instruments are …

Fair And Sustainable Taxation—From A European Horizon, Åsa Gunnarsson

Florida Tax Review

Sustainability has become the key principle for our future, and, in tax policy, sustainability has long been equal to the dominant concept of “taxing for economic growth.” However, the concept lacks an idea on justice, tax justice as well as social justice, which inevitably leads to economic inequality gaps. New literature and empirical studies have contributed to a new awareness on how increasing inequalities can undermine economic growth. Based on the European situation, this Article argues for new perspectives on fair and sustainable taxation. Gender equality is one of these new perspectives. Why is explained in this Article.

Voting Rights Compared To Income Taxation And Welfare Benefits Through The Swedish Lens, Yvette Lind

Florida Tax Review

Ongoing globalization and increased taxpayer mobility not only exacerbate already existing shortcomings when allocating taxing rights but also legal mismatches with regard to access to welfare benefits and voting rights. All three legal areas (taxation, access to welfare benefits, and voting rights) are of importance for those individuals who choose to work across borders or relocate themselves to another state on a more permanent basis. The extent of this importance will, naturally, vary between taxpayer groups due to individual circumstances and needs. Yet, some more general deductions may still be made.

This Article identifies and analyses, through a traditional legal …

Targetting Risk Lovers? Taxation Of Private Pension Savings, Risk Preferences, And Gender, Bo Larsson, Jenny Säve-Söderbergh

Florida Tax Review

Many countries need to stimulate savings, and especially voluntary pension planning, to meet the demands of an ageing population. This is especially true for the female population as women are expected to live longer while simultaneously having accumulated lower pension wealth. Sweden has been a front-runner in introducing tax-deferred designated pension accounts to stimulate private pension saving, along with self-directed individual public pension accounts. However, a particular feature of these tax-deferred designated pension accounts was that savings were taxed through a presumptive return. In this Article, we show that with heterogeneous risk preferences, this tax policy makes designated pensions unattractive …

Capital, An Elusive Tax Object And Impediment To Sustainable Taxation, Henry Ordower

Florida Tax Review

Sustainable taxation requires stability and predictability. Sustainable taxation is a tax or taxes that collect sufficient revenue to support the governmental goods and services the society needs and wants. The taxes must provide for: 1) even-handedness—something akin to horizontal equity; 2) distributional fairness—a concept emerging from notions of vertical equity; 3) transparency in application so that the populace understands and accepts the tax and the need for it; and 4) collection mechanisms that do not favor some societal groups, especially those with resources to secure creative tax advisors, over others who lack the resources. Narrow base taxes—fuel, alcohol, tobacco—cannot meet …

Economic Analysis Of Tax Law From A Sustainability Perspective, Ute Schmiel

Florida Tax Review

Since sustainable taxation requires certain tax designs, the question arises if tax rules are adequate from a sustainability perspective. Answering this question presupposes a framework of economic analysis of law. The mainstream approach of economic analysis of law deduces social order rules from the general value of neoclassical efficiency. Yet, efficiency is not an adequate social order value for sustainable tax law, and neoclassical theory is not an adequate underlying theory. Thus, the present Article outlines a framework that discusses how to design sustainable tax rules. It emphasizes that this framework needs methodological rules, empirically confirmed theories like the political-cultural …

Applying Sustainability To Tax, Karie Davis-Nozemack, Kathryn Kisska-Schulze

Florida Tax Review

This Article argues that sustainability can and should be applied to taxation to ameliorate the effects of industrialization on society and the planet. In making the case for a sustainability approach to taxation, we suggest that prior approaches to tax policy analysis have been insufficiently interdisciplinary and have failed to fully embrace challenging normative questions that underpin tax. Using sustainability literature from other disciplines, we show how sustainability can provide a superior approach. Specifically, sustainability requires an examination of foundational, normative questions, integration of interdisciplinary collaboration, embrace of long-term solutions, and adaptation to an ever-evolving technological society. Using these attributes …

The Appropriate Roles For Equity And Efficiency In A Progressive Individual Income Tax, James R. Repetti

Florida Tax Review

Increased focus on economic efficiency in formulating tax policy, at the expense of achieving equity, has resulted in decreased rate progressivity in our individual income tax. This decrease has exacerbated inequality.

There are several explanations for the intense focus on efficiency and reduced emphasis on equity. Predictions of efficiency gains from low individual income tax rates appear more certain than equity gains from progressive tax rates. Efficiency gains seem measurable, while equity gains appear intangible and unquantifiable. In addition, distributive justice, which underlies and shapes tax equity, exists in many abstract forms, some of which may not require progressive tax …

The Role And Function Of Taxation For Sustainable Economic Recovery Post-Covid-19, Yvette Lind

Florida Tax Review

No abstract provided.

Sustainable Tax Policy Through The Lens Of Intergenerational Justice, Neil H. Buchanan

Florida Tax Review

No abstract provided.

Finding Aid For The Record Company Catalog Collection (Mum00176)

Archives & Special Collections: Finding Aids (alphabetical)

Collection of blues record company catalogs primarily from the 1980s.

Availability And Utilisation Of School Library Resources For Learning Activeness By Students In Selected Secondary Schools In Isokan Local Government, Osun State, Nigeria, Sunday Fakunle

Library Philosophy and Practice (e-journal)

This study investigates the availability and utili sation of school library resources by secondary school students in five selected secondary schools in Isokan local government area of Osun state, Nigeria. The main objective of this study was to assess availability, purpose and frequency of, as well as constraints and strategies to improve use of school library resources by students of secondary schools in Isokan. Local Government, Osun State, Nigeria.

Simple random sampling with proportionate to sample was used to select 2.5% respondents from each selected school to make a sample size of 228 respondents. The study employed descriptive survey research …

Marketing Of Library And Information Services In Medical College Libraries In The Punjab Pakistan, Amir Latif, Ikram Ul Haq

Library Philosophy and Practice (e-journal)

Aim: This study was intended to investigate the marketing of library and information services in medical college libraries in the province of Punjab, Pakistan.

Research Methodology: The study employed a descriptive survey research design. The population consisted of 55 medical library in-charges, irrespective of their administrative set-up (public and private). A self-administrated questionnaire comprising five-point Likert scale was prepared. Which was pilot-tested and revised. The questionnaire was used as an instrument for data collection consisted of seven main research questions with 72 items. The descriptive statistics, frequency, percentage, mean, and standard deviation of the data were analyzed by using …

Weather In Middle-Earth Or Tolkien: The Weather-Master?, Jonas Mertens

Journal of Tolkien Research

Abstract

This article attempts to shed light on the use of weather in general and meteorological expressions in The Lord of the Rings, as J. R. R. Tolkien is well known to be a writer for whom the environment and natural world is closely intertwined with his storytelling. Both a manual count and a count which a digital text analysis tool were combined to find the frequency of previously selected weather terms. In total, more than 2,000 references were found in the books, with the words ‘sun’, ‘wind’ and ‘cold’ being the most abundant. Meteorological expressions are frequently encountered in …