Digital Commons Network^™

"Fulcrum", "Whisperer", And "Vixen Song", B.J. Buckley

Oakwood

No abstract provided.

"Circuit Breaker", "Tipped Past Equinox", "Touched By Arctic Air The World Turns White", "Sudden Open", And "Garden Unguarded", Barandon Krieg

Oakwood

No abstract provided.

The Las Vegas Loyalty Battle Is Over. What’S Next?, Oliver Lovat

International Conference on Gambling & Risk Taking

The strategic mission by Las Vegas casino operators to capture customer loyalty over the past decade has been a success. In 2021, 57% of visitors were generally loyal to a particular resort, compared to 32% in 2011. Only 7% of visitors were not a member of any rewards program in 2021, compared to 16% in 2011.

This has consequences for new market entrants who face a greater challenge to capture customers in a more mature, consolodated and strategic business environment.

Moreover, the drivers of loyalty remain different within the various customer segments, with the new generation of visitors responding less …

Revising The Pathways Model Of Problem Gambling: Two Decades Of Lessons Learned, Lia Nower, Alex Blaszczynski, Vivien Wen Li Anthony

International Conference on Gambling & Risk Taking

The Pathways Model is a highly cited etiological model of problem gambling. Over the past two decades, a number of studies have found support for the model’s utility in classifying gambling subtypes. In addition, empirical research conducted by the original authors has suggested key revisions in the original model to maintain its stability over time. This presentation will provide an overview of the original model, related findings in the past 20 years, and introduce the revised model.

A convenience sample of 1,168 treatment-seeking problem gamblers in the U.S., Canada, and Australia completed the Problem Gambling Severity Index and the Gambling …

Can Psilocybin Assisted Therapy Help People With Gambling Disorder?, Pedro Romero

International Conference on Gambling & Risk Taking

Gambling disorder (GD) is a behavioural addiction that affects millions of people worldwide. Although various treatment approaches have been developed to manage this condition, many individuals still struggle to overcome their addiction. Recent studies have suggested that psilocybin-assisted therapy may be a promising treatment option for gambling disorder. This study aims to investigate the safety and efficacy of psilocybin-assisted therapy for individuals with gambling disorder.

I intend to conduct an open-label trial as part of my PhD with approximately 12 participants with a diagnosis of gambling disorder. The participants will undergo psilocybin-assisted therapy sessions, with a trained therapist. The primary …

Financially Focused Self-Concept And Disordered Gambling Severity Are Bidirectionally Related Over Time, Nassim Tabri, Michael Wohl

International Conference on Gambling & Risk Taking

Abstract:

Financially focused self-concept refers to overvaluing the importance of financial success for self-definition and self-worth (e.g., “My value as a person depends upon the amount of money I have”). Theory suggests financially focused self-concept plays a pernicious role in the etiology and maintenance of disordered gambling. Providing support for this supposition, recent research has demonstrated as positive association between financially focused self-concept and disordered gambling symptomatology—an association that is independent of known etiological and maintenance factors. Critically, the extant research on link between financially focused self-concept and disordered gambling has been cross-sectional, which limits the ability to draw causal …

Statistical Methods To Generate Artificial Slot Floor Data For The Advancement Of Casino Related Research, Courtney Bonner, Anastasia (Stasi) D. Baran, Jason D. Fiege, Saman Muthukumarana

International Conference on Gambling & Risk Taking

Abstract:

A common difficulty when researching gambling topics is the availability of high-quality data sets for development and testing. Due to the high level of secrecy within the gambling industry, if data is obtained for research purposes it is often prohibitively obfuscated, incomplete, or aggregated. Although these data have allowed for advancement in academic work, it leaves both the researchers and readers left wondering about what would be possible if more detailed data sets were available. To mitigate the paucity of data available to researchers, we present a Markov chain-based statistical process for producing artificial event data for a simulated …

The Impact Of The "Whistle-To-Whistle" Ban On The Frequency And Placement Of Gambling Advertising On Uk Television, Ellen Mcgrane, Elizabeth Goyder, Rob Pryce, Matt Field

International Conference on Gambling & Risk Taking

Abstract

Introduction:

There are currently no legally enforced restrictions on the broadcast time of gambling advertising on UK television. In August 2019, the Industry Group for Responsible Gambling (IGRG) introduced a voluntary policy which limited advertising around live sports, creating a “safe” window of 5 minutes either side of a match, known as the “Whistle-to-Whistle” period. This policy intended to protect young and vulnerable people from the widespread exposure to gambling adverts on television during pre-watershed (9pm) live sports games.

Methods:

This study will employ panel data statistical models to explore the change in pre-watershed gambling advertising around live sports, …

Payments Data In Gambling Research, Kasra Ghaharian, Mana Azizsoltani

International Conference on Gambling & Risk Taking

A considerable body of gambling-related research has leveraged gamblers' behavioral tracking data to address a broad set of research questions. These data have typically comprised of gamblers' betting-related behaviors including, for example, the frequency and volume of betting. The analysis of gamblers' payment-related behavioral data is far less common, but provides a fruitful avenue gambling-related research.

In this presentation we discuss a selection of potential research opportunities that payments transaction data presents. We supplement this discussion with specific analyses that have been performed by our research group. We also discuss knowledge gaps and areas for future research.

Evaluation Of The Dsm-5 Internet Gaming Disorder Measures: A Cosmin Systematic Review And Meta-Analysis, Vivien Wen Li Anthony, Devin Mills Ph.D, Lia Nower

International Conference on Gambling & Risk Taking

Due to the rising concern of problem video gaming, the DSM-5 has suggested including Internet Gaming Disorder (IGD) as a possible new behavioral addiction and proposed nine criteria to assess IGD. In response, a number of measurement instruments have been developed based on the DSM-5 IGD criteria. This presentation will discuss results from a systematic review that evaluated psychometric properties of these measures. Systematic search identified 22 measures. Meta-analysis revealed that 3.1% of the general population and 6.4% of video gamers had IGD. The estimated prevalence rates largely varied across different measures. Although many measures demonstrated satisfactory structural and construct …

Anatomy Of A Disaster Under The Internal Revenue Code, Francine J. Lipman

Florida Tax Review

This Article describes the assortment of disaster relief and the federal income tax issues experienced by disaster victims.

As a framework for this analysis, the Article will illustrate the various tax issues for a hypothetical family named the Bells who lost everything in the 2003 Southern California wildfires. Part II describes the many types of disaster relief for individuals and households including grants and loans from government agencies, reimbursements from private insurance providers, assistance from charitable and other non-profit organizations and gifts from family, friends and strangers. Part III discusses the tax consequences of these relief payments and various other …

Litigation Expenses And The Alternative Minimum Tax, Brant J. Hellwig, Gregg D. Polsky

Florida Tax Review

This Article discusses the alternative minimum tax (AMT) trap, beginning in Part I with a description of the mechanics of the trap. This Part also examines the current Circuit Court split regarding the tax issue that underlies the AMT trap and previews the upcoming United States Supreme Court decision that will resolve the Circuit Court split. Part II of the Article then considers the implications of the trap on plaintiffs, their lawyers, defendants, and the courts. Finally, Part III describes and critically analyzes two bills that have been proposed, but have not yet been enacted, that were designed to solve …

Congress Fiddles While Middle America Burns: Amending The Amt (And Regular Tax), Linda M. Beale

Florida Tax Review

Assuming that any attempt to reverse entirely the 2001 and 2003 income and estate tax cuts would meet with insurmountable political resistance, this article argues that there may be a middle road of alternative minimum tax (AMT) reform. Distributive justice principles and a general goal of achieving greater coherence within the overall tax system should guide the reforms: these principles should undergird any assessment of the degree of complexity considered permissible and any balancing of tradeoffs between larger deficits and increases in tax burdens (or lost benefits) for particular groups of taxpayers. Generally, distributive justice will be served if AMT …

One Flesh, Two Taxpayers: A New Approach To Marriage And Wealth Transfer, Bridget J. Crawford

Florida Tax Review

Although the construction of husband and wife as a single economic unit seems ingrained in estate and gift tax jurisprudence, married couples have not always enjoyed special tax status. Part I of this article traces the historic development of the “one flesh, one taxpayer” approach to wealth transfer taxation. In 1948 Congress used federal tax law to cure the economic impact of differences in married couples’ property rights under state law. Over a period of more than thirty years, the marital deduction then evolved from a tool for achieving jurisdictional uniformity into an institution based on an unreal and idealized …

Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch

Florida Tax Review

Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one third to over one half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value …

Book Tax Conformity For Financial Instruments, Yoram Keinan

Florida Tax Review

This article does not endorse utilizing general book tax conformity for corporations in the United States but rather discusses current conformity and non-conformity between tax and accounting rules for financial instruments and explores possible alternatives to conform the non-conforming aspects. I do not suggest that Generally Accepted Accounting Principles (“GAAP”) will substitute tax law but only provide guidance pertaining to financial instruments. This article presents three major examples of Code provisions in which Congress’s specific intent was to conform tax rules to the then existing GAAP: section 1256, section 475, and the original issue discount (OID) rules.

Generally, there are …

Sharing Bank Deposit Information With Other Countries: Should Tax Compliance Or Privacy Claims Prevail?, Cynthia Blum

Florida Tax Review

A proposed regulation issued as one of the final acts of the Clinton Administration would have required U.S. banks to routinely file with the IRS reports identifying nonresident alien individuals receiving payments of interest and the amount of such interest. U.S. bank deposit interest paid to nonresident aliens is exempt from U.S. tax, and previously only payments to Canadians were required to be reported to the IRS. Intense opposition to this regulation was expressed by bankers and other organizations, such as the Center for Freedom and Prosperity, as well as by Governor Jeb Bush of Florida (where bank deposits are …

Recent Developments In Federal Income Taxation: The Year 2003, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

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

Guaranteed Payments Made In Kind By A Partnership, Douglas A. Kahn, Faith Cuenin

Florida Tax Review

If a partnership makes a payment to a partner for services rendered in the latter's capacity as a partner or for the use of capital, to the extent that the payment is determined without regard to partnership income, it is characterized by the Internal Revenue Code as a "guaranteed payment" and is treated differently from other partnership distributions. In addition, if a partnership makes a payment in liquidation of a retiring or deceased partner's interest in the partnership, part of that payment may be characterized as a guaranteed payment by section 736(a)(2). We will discuss in Part VI of this …

The Ethics Of Tax Cloning, Anthony C. Infanti

Florida Tax Review

In the United States, the limits on a fiduciary’s activities are usually developed by analogy, using existing fiduciary relationships as a guide. Many of the American neutral experts advising transition countries are attorneys, and as such are fiduciaries whose activities are confined within prescribed ethical boundaries. In addition, the subject of the neutral experts’ advice—whether they, as individuals, happen to be attorneys or not—is law reform. By rendering advice concerning the proper structure and content of a country’s tax laws, these experts are rendering what is arguably legal advice—broadly construed. In view of the nature of the advice being given …

Leaving Money On The Table(S): An Examination Of Federal Income Tax Policy Towards Indian Tribes, Mark J. Cowan

Florida Tax Review

This Article addresses whether Indian tribes should be subject to federal income taxation from both a tax policy and Indian policy perspective. Underlying the debate over whether the tribes should be taxed is the tribe’s unique relationship to the federal government. Congress’s power over the Indian tribes is plenary and there is no provision in the Constitution reserving certain powers to the tribes.

Because there are no constitutional constraints to prevent Congress from taxing Indian tribes, the decision of whether to tax the tribes primarily involves fundamental concerns of fairness and equity. A tribe simultaneously acts as a sovereign government …

Back To The Future Interest: The Origin And Questionable Legal Basis Of The Use Of Crummey Withdrawal Powers To Obtain The Federal Gift Tax Annual Exclusion, Bradley E.S. Fogel

Florida Tax Review

The IRS lost the Crummey battle before it began. Hindsight makes abundantly clear that the real abuse in Crummey powers has nothing to do with the majority of the power-holder. The abuse is endemic to all Crummey powers. As discussed herein, in Crummey and the earlier cases, the IRS should have argued that a withdrawal power does not create a present interest, regardless of the majority of the power-holder.

Part Two of this article addresses the basic workings of the annual exclusion.

Part Three discusses the operation of Crummey powers and notes that the Economic Growth Tax Relief Reconciliation Act …

Recent Developments In Federal Income Taxation: The Year 2002, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This current developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the year 2002. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail; only the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to the extent that they have either led to administrative rulings and regulations or have affected previously issued rulings and regulations otherwise covered by the outline. The outline focuses primarily …

The Export Clause, Erik M. Jensen

Florida Tax Review

To explicate the Export Clause, the article begins by describing the founders’ understanding of the Clause: although not everyone at the Constitutional Convention was happy with limitations on the national government’s power to tax exports, the Export Clause was intended to be a complete prohibition of export taxation, and the prohibition was intended to have real bite. Application of the Clause to situations that go beyond Justice Marshall’s hypotheticals isn’t at all straightforward, however, and Part II discusses IBM and U.S. Shoe, which illustrate the inherent difficulties of the Export Clause and the Supreme Court’s not always happy treatment …

Exploring How Small Businesses Grow To Levels Of Competitiveness And Sustainability: A Case Of Liberia, Faith Sivili Ph.D. Student (Aua), Peter A. Boateng Ph.D.

Adventist Human-Subject Researchers Association

Small business establishments are seen to be the backbone of economies around the world. In spite of governments' numerous sustainability programs within the public sector, small businesses are known to be contributing significantly to the expansion and success of every economy. The research design will be qualitative. In-depth interviews will be conducted with small business owners. Data will be analyzed using the narrative thematic analysis method.

What Does Recent Research Say About The Level Of Education Of Adventist Church Leaders?, Galina Stele

Adventist Human-Subject Researchers Association

the Seventh-day Adventist Church is a global Church with 13 divisions and four attached fields. A growing number of unions and conferences makes the need for competent leadership obvious. Leadership is important for the success of any organization, and it is even more crucial for the Church that fulfills the Great Commission to bring the message about Jesus' saving power and His second coming to the world. But what is the level of education of church administrators in the Adventist Church? How well are they educated? And in what areas and institutions did they receive their education?

Bullying Perpetrators And Victims And Associated Factors Among High School Learners In Tshwane District, South Africa, Kebogile Mokwena, Dudu Shiba

Adventist Human-Subject Researchers Association

The global increase in mental disorders includes a significant proportion of children and adolescents, and bullying in school is reported to be a contributory factor to mental disorders among children. Although bullying in Sub-Saharan Africa, including South Africa, is anecdotally acknowledged, this public health, developmental, and education challenge has mainly been limited to the rite of passage for children, and not much has been done to identify risk factors for bullying perpetrators and victims in a school environment. The purpose of the study was to screen learners in Tshwane District, Pretoria, for bullying behavior.

The Impact Of Family Dynamics On Academic Motivation, Dickson Morumbwa, Nadia Nosworthy Phd, David Sedlacek Phd, Jimmy Kijai Phd

Adventist Human-Subject Researchers Association

Kenya, like the rest of the world, is facing a major problem of poor academic performance. A new curriculum called Competency Based Curriculum (CBC) is being implemented with the hope of solving a major problem of poor academic performance. This study utilizes a quantitative, correlational, and survey research design. It will contribute significantly towards the understanding of family dynamics in Kenya and its impact on the motivation, self-control, and academic performance of students.

Through Christ Alone?: Adventists’ Beliefs About Salvation, Petr A. Činčala, René Drumm, Duane C. Mcbride

Adventist Human-Subject Researchers Association

This presentation examines how Adventists from four world divisions view the issue of salvation. Using data from the 2018 and 2023 Global Church Member’s Surveys, we compare and contrast members’ stated beliefs over time about how one receives salvation. The analysis includes cultural factors that may be influencing these outcomes.

Laughable At Best, Criminal At Worst: Why Adventist Clergy Leave Pastoral Ministry, René Drumm, Petr Cincala

Adventist Human-Subject Researchers Association

This presentation highlights Findings from a qualitative, study of former Adventist pastors. The analysis reveals a number of conditions that lead clergy to leave pastoral ministry for other endeavors. These findings are important in stabilizing the pastorate in North America. We conclude with recommendations to Church administrators and educational institutions.