Digital Commons Network^™

Hurc 2021 Program, James Huff

Ex Sapientia Loqui

The program for the 2021 inaugural session of Harding Undergraduate Research Conference (HURC), sponsored by the Harding Honors College and the Arkansas Eta chapter of Alpha Chi.

My Laments (Grief Is Cyclical), Delaney Harrington

Ex Sapientia Loqui

No abstract provided.

The Social Determinants Of Health And Cancer, Joshua Williams

Ex Sapientia Loqui

The social determinants of health, as defined by the World Health Organization (WHO), are “the conditions in which people are born, grow, live, work and age, and people’s access to power, money and resources.” Epidemiologists have long studied the nexus between social forces and disease and have widely agreed that such forces are directly causal of pathologies. This paper is an analytic review of the existing literature on several social determinants— namely socioeconomic status (SES), race and ethnicity, age, working and living conditions, and social integration— and how they pertain to the causation, progression, and treatment of cancer.

An Integrative Description Of Euscorpius Diagorasi Sp. N. From Rhodes, Greece (Scorpiones: Euscorpiidae), Konstantinos Kalaentzis, Francesco Frigioni, Eliza Kaitetzidou, Alessio Iannucci, Alexandros Triantafyllidis

Euscorpius

The genus Euscorpius Thorell, 1876 comprises a diverse and taxonomically challenging group of scorpions in the Mediterranean, with Greece representing one of its principal centers of diversity. In this study, we provide an integrative description of Euscorpius diagorasi sp. n., a new species from Rhodes Island, Greece. The new species is described on the basis of adult male and female morphology and mitochondrial COI sequence data. It is a small oligotrichous species characterized by a total length of approximately 21–25 mm, pale yellow to light brown coloration with darker reddish-brown pedipalps, pectinal tooth count of 8 in the male …

Teaching Under Pressure: A Study Of Factors Influencing Stress Among Educators, Daniel K. Ashlock, Shaun D. Bell, Victoria K. Hutcherson

Ex Sapientia Loqui

There were three purposes of this non-experimental study. The first purpose was to determine whether there was a difference in stress levels between teachers of different grade levels. The second purpose was to determine whether there are significant differences in workplace stress among PreK-12 school teachers as a result of the educational setting (either public or private school). The third purpose was to determine if there are significant differences in workplace stress among PreK-12 school teachers as a result of class size. The participants (n=81) included a convenience sample of PreK through twelfth-grade teachers in or around Searcy, Arkansas. Their …

Science Experiment, Rachel Miller

Ex Sapientia Loqui

No abstract provided.

Beyond A Shadow Of A Doubt: Examining The Female Gothic In Mary Shelley's Frankenstein And Bram Stoker's Dracula, Delaney Harrington

Ex Sapientia Loqui

This paper establishes characteristics of the Female Gothic subgenre, traces the origin of the fiction subgenre throughout the years, and applies these characteristics to argue that Frankenstein and Dracula should be considered prime examples of feminist literature. I analyse the characters of both novels, as well as the authors' respective intentions and social contexts.

“I Care For Nothing Else”: Prayer In Purgatorio And Paradise Lost, Clara Kernodle

Ex Sapientia Loqui

In Dante's Purgatorio, the penitent souls reform themselves through physical penance and constant prayer. Dante depicts the power of sincere, repentant prayer, as God is more merciful than the earthly institution of the Church, and participates equally with the sinner in the soul's salvation. The efforts of souls in Purgatorio are like our own lives; we too ought to engage in the holy sacrifice of constant, repentant prayer. Further, in Paradise Lost, Milton demonstrates how honest prayer is imperative to salvation.

Cloudless & Childlike, Clara Kernodle

Ex Sapientia Loqui

No abstract provided.

Review Of Ancient Near Eastern Thought And The Old Testament, Walker Sharp

Ex Sapientia Loqui

A relatively short overview of Ancient Near Eastern Thought and the Old Testament, I attempt to address important aspects of Ancient Near Eastern culture and its relevance to interpreting Scripture. By addressing different aspects of the cultures and by using certain methods to understand them, we can gain a deeper understanding of the contexts of a lot of the Old Testament history.

Beasts Of Burden: Human Dignity And Roman Slavery In The Silver Age Latin Literature, William Deloach

Ex Sapientia Loqui

This article evaluates rhetoric used to describe enslaved persons in Petronius's Satyricon and Statius's Silvae through the lens of human dignity. Human dignity is evaluated through ancient and modern lenses, drawing upon Cicero's conception of civilitas and contemporary views by luminaries such as George Kateb and Michael Rosen. Silvae and Satyricon utilize conceptions of dignity to uplift the value of slaves, though in some cases the opposite is also observable. Overwhelmingly, the two works lean towards recognizing enslaved persons' dignity rather than rejecting it.

Galen Of Pergamum: Life, Literature, And Legacy, Elyse Rogers

Ex Sapientia Loqui

Galen of Pergamum was a second-century physician whose work had an enduring impact on the field of medicine. His extensive writings were the primary reference and teaching materials for the medical community for over a millennium. While his ideas were revolutionary for his time, they were eventually outdated. Nevertheless, there was a continued reliance on his authority, which hindered scientific advancement. Galen both advanced the world of medicine with his emphasis on observational analysis and constrained its progress through the profound dominance of his theories.

This paper aims to understand the life of Galen and the significance of his work …

Sacramental Intimations, Clara Kernodle

Ex Sapientia Loqui

No abstract provided.

Solitude And Busyness, Eliza Kuhlmann

Ex Sapientia Loqui

This essay addresses a prevalent problem in modern society: excessive and out-of-control busyness. It outlines some of the problems of busyness and then offers a solution---namely, solitude. Along with defining the phenomena, the benefits and practical applications of solitude are shared in an attempt to counteract some of the harms of busyness.

Christian Barbie: Exploring Biblical Themes In Greta Gerwig's "Barbie", Julia Howell

Ex Sapientia Loqui

The record-breaking and highly successful hit movie, Barbie, may have more depth than a simple film concerning a plastic doll. After carefully watching and studying, I have reached the firm conclusion that there are clear Biblical allusions throughout the Barbie movie. While one can ascertain these allusions using a Christian lens, it is important to highlight that the director of the film, Greta Gerwig, has confirmed her movie to be Biblically inspired due to her religious background. I believe it is important to seek how Christ is being reflected in film whether His reflection is intended by the creator or …

In The Shadow Of Justice: How The Mythos Of The Batman Balances Major Ethical Theories In His Pursuit Of Ideal Justice, Camille Bewley

Ex Sapientia Loqui

For more than eighty years, the Batman character has exhibited a unique synthesis of major theories of Justice, and through his experiences as a vigilante, exemplified the pursuit of the ideal virtue of Justice. Because virtue requires a lived example to be understood, Batman is one of the foundational stories fulfilling this need for one of collective society’s prominent pillars. Within the horror of Gotham City–a hyperbolic, fictional representation of urban corruption–Batman’s actions as a vigilante, walking a tightrope to maintain morality even above the law might not only be justified, but necessary. The Batman’s nature, balancing ethical theories and …

Hyssop, Joshua Williams

Ex Sapientia Loqui

No abstract provided.

Report On The Harding University Research Conference, Caden W. Haustein

Ex Sapientia Loqui

A report on the history of Harding Undergraduate Research Conference (HURC), an interdisciplinary undergraduate research conference sponsored by the Harding Honors College and the Arkansas Eta chapter of Alpha Chi

Report On The Honors College, Bryce Phillips

Ex Sapientia Loqui

A report on the 2026 state of the Harding University Honors College.

Report On Alpha Chi, Camille Bewley

Ex Sapientia Loqui

A report on the state in 2026 of the Arkansas Eta Chapter of Alpha Chi.

Editor's Note, Caden W. Haustein

Ex Sapientia Loqui

No abstract provided.

Back Matter, Julie E Harris

Ex Sapientia Loqui

No abstract provided.

Front Matter, Julie Harris

Ex Sapientia Loqui

No abstract provided.

Full Issue, Clara Kernodle

Ex Sapientia Loqui

No abstract provided.

Are Nonprofit Tax Exemptions And Deductions "Federal Financial Assistance"? Should They Be?, Lloyd Hitoshi Mayer

Florida Tax Review

Two recent federal court decisions have reignited the debate over whether “Federal financial assistance” as used in four federal anti-discrimination statutes includes the tax benefits enjoyed by most nonprofit organizations. Both courts concluded that it does. While an appellate court reversed one decision, and the other case settled without appellate review, these holdings create significant uncertainty. And this uncertainty affects the more than 1.8 million tax-exempt nonprofits, many if not most of which do not receive federal financial assistance through other channels and so could safely conclude these statutes do not reach them, absent these decisions. This uncertainty is also …

Redemption! Valuing Closely Held Companies After Connelly, Adam Chodorow

Florida Tax Review

In Connelly v. United States, the Supreme Court resolved a long-standing dispute over how to treat redemption obligations when valuing a decedent’s shares in a closely held company. The Court held that redemption obligations do not offset corporate-owned life insurance proceeds obtained to fund a redemption, upsetting a long-standing practice. While the Court undoubtedly reached the right conclusion, it (1) failed to address important arguments the parties and amici raised; (2) assumed away the effects of discounts, premiums and different valuation techniques, which would have complicated the analysis without changing the conclusion; and (3) muddied the water somewhat by …

State Tax Discrimination And Internal Consistency, Michael T. Fatale

Florida Tax Review

The contours of the U.S. Supreme Court’s dormant Commerce Clause doctrine of internal consistency, which asks whether a state tax intrinsically overreaches in imposing a burden upon interstate commerce, are difficult to understand. This is despite the fact that a determination that a state tax violates internal consistency can have significant state fiscal consequences. This uncertainty was suggested again by the recent case, Zilka v. Tax Review Board City of Philadelphia, for which the Supreme Court later denied certiorari. See 304 A.3d 1153 (Pa. 2023), cert. denied, 145 S. Ct. 1045 (2025).

The parameters of the internal consistency …

The Mother Of All Tax Shelters, Michael Doran

Florida Tax Review

By its own account, the federal government spends more than $500 billion every year to subsidize retirement savings in 401(k) plans, IRAs and similar arrangements. That figure is larger than the annual budget of every government agency other than the four largest. The theory behind this massive subsidy is that it gives workers at all income levels an incentive to save money that they would otherwise spend, thereby enhancing retirement security, reducing old-age poverty and easing dependence on Social Security. But the theory is wrong. The retirement tax subsidy is anything but egalitarian. Less than five percent of the subsidy …

The Chilling Effect Of Sffa V. Unc/Harvard On Race-Based Affirmation By Tax-Exempt Charities, David A. Brennen

Florida Tax Review

Recently, the Supreme Court decided in SFFA v. Harvard/UNC that colleges are restricted in their use of race-based affirmative action in admissions. Post-SFFA, many have incorrectly suggested that this means that race may never be considered in admissions. This Article asserts that this expansive view of SFFA is incorrect and leads to a chilling effect on affirmative action by colleges. However, instead of simply asserting that SFFA permits some considerations of race in admissions, the Article goes further by arguing that SFFA does not even apply to admissions by some private colleges. For instance, private colleges that are …

Taxing Royalties Where Value Is Created: Is A Redraft Of The Oecd Model Tax Convention Necessary?, Valentina Emanuele

Florida Tax Review

This Article examines whether Article 12 of the OECD Model Tax Convention should be redrafted to tax royalties where value is created in an increasingly IP-driven and digitalized economy. It traces the historical evolution and current structure of royalty provisions in the OECD, U.N. and U.S. Model Conventions, highlighting inconsistencies between formal source rules and the underlying economics of royalty income. Building on an economic concept of value creation, the Article argues that royalties are best understood as active, business-related income generated through research and development, IP protection and market exploitation across multiple jurisdictions. It then proposes a reallocation of …