Social and Behavioral Sciences Commons^™

Did The Adoption Of Ifrs Affect Corporate Tax Avoidance?, Oliver Nnamdi Okafor, Akinloye Akindayomi, Hussein Warsame

Economics and Finance Faculty Publications and Presentations

This article investigates whether the adoption of international financial reporting standards (IFRS) affected corporate tax avoidance in Canada. Based on a 3,200 firm-year data set of 400 publicly listed Canadian firms that adopted IFRS and 400 listed US firms, matched one-to-one using propensity score matching, the authors’ regression results show that IFRS adoption was followed by a decrease in corporate tax avoidance in Canada, at least in the short run. The study finds a significant increase in cash tax paid in the post-adoption period by Canadian firms that adopted IFRS compared to US firms that used US generally accepted accounting …

Understanding Us Firm Efficiency And Its Asset Pricing Implications, Giovanni Calice, Levent Kutlu, Ming Zeng

Economics and Finance Faculty Publications and Presentations

We investigate the links between firm-level total factor productivity (TFP) growth and technical efficiency change, and their implications on firm-level stock returns. We estimate TFP growth of US firms between 1966 and 2015 and decompose TFP growth into returns to scale, technical progress, and technical efficiency change components. We show that most of the variation in TFP growth is explained by variation in technical efficiency change. Moreover, we examine the effects of important macro- and micro-level factors on inefficiency as well as its asset pricing implications. We find that low-efficiency firms are more vulnerable to a wide class of aggregate …

What’S Out There (Review Of A Portrait Of Assisted Reproduction In Mexico: Scientific, Political, And Cultural Interactions, By Sandra P. González-Santos), Rosalynn A. Vega

Anthropology Faculty Publications and Presentations

González-Santos’ book begins with a poem that likens counting sperm to counting moving stars. She alludes to the significance of the book’s title when she describes the portraits painted by Milanese artist Guiseppe Arcimboldo, and the power of portraits to convey the social position, psychological characteristics, personality, mood, and historical context of the person being depicted. The analogy of painting a portrait is indicative of González-Santos’ methods and the organization of the book. González-Santos paints through words a “repronational portrait” (Franklin and Inhorn, 2016) of Mexico’s system of assisted reproduction. González-Santos began her research in 2007. In the following twelve …

Women In Law Enforcement: The Impacts And Obstacles They Face In A Hispanic- And Male-Dominated Culture, Lisa M. Seiser

Theses and Dissertations

Despite a lack of female law enforcement representation in police departments across the country and especially in the Border Patrol, there have been minimal studies performed that focus on the obstacles women face in these professions. The purpose of this study was to attempt to understand the lived experiences of female law enforcement officers/border patrol agents in this male-dominated profession, but also adding the aspect of them working in a Hispanic-dominated culture.

The findings revealed these women in law enforcement working in a Hispanic area face many of the same obstacles as women in other parts of the country - …

Degree Of Bilingualism, Age, Income And Teacher Ratings Of Giftedness As Potential Predictors Of Dichotic Listening Performance, Francisco J. Sierra

Theses and Dissertations

Bilinguals and gifted individuals have consistently shown distinctive patterns of performance on measures of brain laterality and auditory processing. The purpose of this study is to examine the relationship between bilingualism, teacher ratings of giftedness, and auditory divided attention by comparing children and adults with income partialed out. Child participants from first to fifth grade were included in addition to an adult comparison group. Assessment of bilingualism, auditory divided attention, and giftedness occurred via the Woodcock-Munoz Language Survey-III (WMLS-III), the Dichotic Test of Attention (DITA), and the Hispanic Bilingual Gifted Screening Instrument (HBGSI). The main hypothesis of this study is …

Converging Space And Producing Place: Social Inequalities And Birth Across Mexico, Rosalynn A. Vega

Anthropology Faculty Publications and Presentations

I combine ethnographic research of the professional midwifery model in Mexico with concepts gleaned from an interdisciplinary literature in order to illustrate how different types of spaces converge in the process of place-making. From October 2010 to November 2013, I conducted twenty-eight months of research, interviewing employees of government bureaus and public health programs, observing how the professional midwifery model unfolds in distinct contexts, performing interviews and participant-observation with casa midwifery students/alumni, and “shadowing” professional midwives and obstetricians as they engage with pregnant women in a hospital setting. Drawing from ethnographic examples, this article points to five different types of …

Association Between Lifetime Adverse Events, Emotion Dysregulation, Posttraumatic Stress Symptoms, Acculturation, And Chronic Pain: A Moderated Mediation Model, Miriam El-Haj

Theses and Dissertations

The association between traumatic experiences and chronic pain is well established. Lesser is known about how acculturation might affect this relation, specifically with Hispanics. In the present study, self-report measures on traumatic experiences, posttraumatic stress symptoms, emotion dysregulation, chronic pain, and acculturation were administered to 140 participants (71.4% females) aged 18–65 years old (M = 35.06, SD = 11.55), to determine whether acculturation moderates the relation between adverse lifetime experiences and chronic pain as mediated by posttraumatic stress symptoms and emotion dysregulation.

Those who were highly acculturated to the U.S. Anglo culture were higher on chronic pain than those who …

Measuring Disaster Resiliency In The Rio Grande Valley, Alma R. Provencio

Theses and Dissertations

People are now becoming more conscious of the effects of climate change. They are seeking to understand how to manage their resources and prepare for when a disaster strikes. The growing studies of disaster resilience lend that opportunity. In this spatial and temporal study, disaster resilience was measured for each census tract within the four counties of the Rio Grande Valley. Utilizing GIS tools and methods, the study examines resilience patterns between 2010 and 2017.

Results showed that even though various census tracts from each of the four counties increased in resilience from 2010 to 2017, the overall total resilience …

Isabel M. Córdova, Pushing In Silence: Modernizing Puerto Rico And The Medicalization Of Childbirth (Austin, Tx: University Of Texas Press, 2017), Pp. 234, $29.95, Pb., Rosalynn A. Vega

Anthropology Faculty Publications and Presentations

Córdova documents a twenty-year transformation in how babies were born in Puerto Rico. In the middle of the twentieth century, Puerto Rico had twice as many midwives as registered doctors. At this time, birth was a home-based, family-oriented process that mothers accomplished with the assistance of midwives. By 1970, midwives had disappeared and the number of physicians tripled—a context that led to nearly every Puerto Rican baby (98%) being delivered in a hospital under the authority of an obstetrician. In contrast to births a couple decades before, hospital-based births in the 1970s were highly medicalized and directed by predominantly male …

Exploring The Hispanic Health Paradox In Mental Health Outcomes: Evidence From The Us-Mexico Border, Laryssa Mykyta, Suad Ghaddar, Leonel Vela

Health & Biomedical Sciences Faculty Publications and Presentations

Background: Research has established that Hispanic immigrants experience better health outcomes than their US-born counterparts. However, it is unclear whether the immigrant advantage holds for mental health. The purpose of this study is to examine mental health disparities by nativity status in an underserved Hispanic population along the southern border.

Methods: We collected data (N=713, weighted 733,644 adults) in four counties (90% Hispanic) along the Texas-Mexico border from March through August 2018 utilizing a dual-frame sampling design (random-digit dial telephone survey and field survey in randomly-selected colonias). We assessed several mental health outcomes (depression, anxiety, poor mental health …

Skin In The Game: Colorism And The Subtle Operation Of Stereotypes In Men’S College Basketball, Steven L. Foy, Rashawn Ray

Sociology Faculty Publications and Presentations

Colorism research often suffers from endogeneity issues related to human capital outcomes and researchers’ inability to compare the effects of skin tone to those of racial classification. Furthermore, colorism research focuses on intraracial differences in skin tone inequality while insufficiently considering skin tone inequality across racial groups. Using data from video broadcasts of the National Collegiate Athletic Association’s annual, single-elimination Men’s Division I Basketball Tournament for the years 2000–2010, we quantitatively examine comments made by announcers about the performance, physical characteristics, and mental characteristics of players across various skin tones. Controlling for objective measures of performance, we find that announcers …

Efecto De La Terapia Familiar Sistémica Sobre Síntomas Internalizantes Y Externalizantes En Adolescentes, Gabriel Davalos-Picazo, Juan Pedro Núñez-Partido, Julio César Vázquez Colunga, Cecilia Colunga-Rodríguez, Mario Angel Gonzalez, Francisco Javier Pedroza-Cabrera, Alfonso Mercado, Claudia Liliana Vazquez-Juarez, Maria Angela Gomez-Perez

Psychological Science Faculty Publications and Presentations

El presente artículo tiene como objetivo comprobar el efecto de la terapia familiar sistémica sobre la sintomatología de factores internalizantes y externalizantes en adolescentes. En esta investigación han participado 109 adolescentes de los cuales 56% eran hombres y 54% mujeres, con una media de edad de 15,1 años. La terapia familiar sistémica, en las condiciones en las que ha sido aplicada, ha tenido un efecto estadísticamente significativo y clínicamente relevante. La frecuencia de éxito atribuible al tratamiento ha sido de un 46% en el factor Internalizante, un 43% en el Externalizante, un 60% en Quejas Somáticas, un 43% en Ansiedad/Depresión …

A Dynamic Stochastic Frontier Model With Threshold Effects: U.S. Bank Size And Efficiency, Pavlos Almanidis, Mustafa U. Karakaplan, Levent Kutlu

Economics and Finance Faculty Publications and Presentations

Common/Single frontier methodologies that are used to analyze bank efficiency and performance can be misleading because of the homogeneous technology assumption. Using the U.S. banking data over 1984-2010, our dynamic methodology identifies a few data-driven thresholds and distinct size groups. Under common frontier assumption, the largest banks appear to be 22% less efficient on average than how they are in our model. Also, in the common frontier model, smaller banks seem to be relatively more efficient compared to their larger counterparts. Hence, common policies or regulations may not be well-balanced about controlling the banks of different sizes on the spectrum.

Physical Violence And Vulnerable Adolescents: The Roles Of School Climate And Presence Of Similar Peers, Igor Ryabov

Sociology Faculty Publications and Presentations

Using nationally representative data from the National Longitudinal Study of Adolescent Health (a.k.a., Add Health), this study examines the impact of school climate and share of vulnerable groups of students on self-perceived discrimination and violence involvement in high school. Violence involvement is operationalized as victimization and perpetration of physical violence. Five categories of vulnerability status are analyzed: the emotionally disabled, learning disabled, physically disabled, obese and LGB. Results suggest that relatively higher odds of violence involvement for individuals who were members of vulnerable groups as adolescents are fully explained by school climate and an extensive set of individual-level controls. While …

Lesson Plan, U.S. History, 8th Grade, Luis Sandoval

Fall Workshop October 2019

TEKS (Texas Essential Knowledge and Skills): 8.1 A, 8.29, 8.30

Lesson objective(s): 1. How humans interact with the environment

Differentiation strategies to meet diverse learner needs: -Ready for the Honors/GTS -Pictures & videos

On The Dynamic Analysis Of Cournot-Bertrand Equilibria, Aggey Semenov, Jean-Baptiste Tondji

Economics and Finance Faculty Publications and Presentations

Highlights

• Firms invest in R&D. One firm sets a quantity, and another sets a price.

• The quantity-setting firm invests more in R&D than the price-setting firm.

• The quantity-setting firm has higher profits than in Bertrand and Cournot.

• Consumer surplus and social welfare are higher than in the Cournot model.

• The quantity-setting firm may produce more than social optimum.

Abstract

We consider a setting where firms in the first stage invest in cost-reducing R&D. In the market stage, one firm sets a quantity, and another sets a price. We prove that the quantity-setting firm invests more in R&D, has a …

Mexicanismo: Francisco Javier Clavigero And The Jesuit Expulsion Of 1767, Francisco Ortiz Jr.

Anthropology Faculty Publications and Presentations

This study will ask if the expulsion of the Jesuits played a part in the formation of this national spirit. In no way will this try to give a complete explanation of the events which led to the Jesuit expulsion, nor to explain the inner workings of Jesuit society and its influences. The focus will concentrate on the effect that the expulsion of Jesuits from New Spain, which was done by secret order and simultaneously across New Spain, may have had. Most of the Mexican Jesuits which were expelled eventually ended up in Bologna, Italy. Some of these individuals, notably …

Latent Classes Of Childhood Maltreatment, Adult Sexual Assault, And Revictimization In Men: Differences In Masculinity, Anger, And Substance Use., Ruby Charak, Lee R. Eshelman, Terri L. Messman-Moore

Psychological Science Faculty Publications and Presentations

Male sexual abuse has been associated with a number of maladaptive outcomes; however, there is a dearth of research on male revictimization, that is, experiences of victimization in both childhood and adulthood. The current study examined different patterns of victimization based on five types of childhood maltreatment and characteristics of adult sexual assault via latent class analysis. Further, the present study assessed differences across these latent classes in the domains of masculinity, anger, and substance use. A community sample of 294 men ranging in age from 18 to 66 years (M = 32.71; SD = 9.73) was recruited via …

Understanding Offender Needs Over Forms Of Isolation Using A Repeated Measures Design, Michael F. Campagna, Melissa A. Kowalski, Laurie A. Drapela, Mary K. Stohr, Elizabeth Thompson Tollefsbol, Youngki Woo, Xiaohan Mei, Zachary K. Hamilton

Criminal Justice Faculty Publications and Presentations

A number of studies find that solitary confinement is associated with mental impairment. Yet, confinement dosage and which individual and exogenous variables lead to mental impairment have received less attention. This study of 2 years of data on disciplinary segregation male inmates employs a repeated measures design to examine how isolation affects mental health and psychological needs. The findings indicate that the duration of disciplinary segregation and incarceration, incidence of homelessness, and other individual-level factors had deleterious effects on mental health and psychological needs. Vocational programming and a high school education were found to be protective factors for psychological needs.

Syndemics: Considerations For Interdisciplinary Research, Rosalynn A. Vega

Anthropology Faculty Publications and Presentations

In this short piece, I explore how medical anthropology could be deployed through interdisciplinary collaborations in a way that is both theoretically rich and poised to positively impact health outcomes. In particular, I consider how research agendas focused on improving health care outcomes reveal certain limitations and underlying assumptions within the discipline. What types of methodological shifts might occur if we interrogate those limitations and assumptions? What are some alternatives? To answer these questions, I turn to the concept of “syndemics” as one example of how a human rights approach can transform the way we do anthropology for the betterment …

The Impact Of Financial Regulation Policy Uncertainty On Bank Profits And Risk, Robert N. Killins, David W. Johnk, Peter V. Egly

Economics and Finance Faculty Publications and Presentations

Purpose

The purpose of this paper is to explore the impact of financial regulation policy uncertainty (FRPU) on bank profit and risk.

Design/methodology/approach

This study applies dynamic panel techniques and uses the Baker et al. (2016) FRPU index and macroeconomic variables to assess FRPU’s impact on bank profit and risk using Federal Deposit Insurance Corporation call reports from Q1 2000 to Q4 2016 for over 4,760 commercial banks.

Findings

The effect of FRPU on profitability (Return on Assets [ROA] and Return on Equity [ROE]) and risk (standard deviation of ROA and ROE) produces complex results. FRPU negatively (positively) impacts profits …

Locating An Optimal Site For A Controversial Facility, Jean-Baptiste Tondji

Economics and Finance Faculty Publications and Presentations

We consider a situation in which policymakers in a local community have to choose an optimal site for a controversial and essential project in a democratic setting. Policymakers have either single-dipped or multi-dipped preferences over a Euclidean space of possible locations. We provide two existence results for this issue. There exists at most two optimal sites if the size of policymakers is odd, and they have single-dipped preferences over a one-dimensional site space.

Anthropology's Science Wars : Insights From A New Survey, Mark Horowitz, William Yaworsky, Kenneth Kickham

Anthropology Faculty Publications and Presentations

In recent decades the field of anthropology has been characterized as sharply divided between proscience and antiscience factions. The aim of this study is to empirically evaluate that characterization. We survey anthropologists in graduate programs in the United States regarding their views of science and advocacy, moral and epistemic relativism, and the merits of evolutionary biological explanations. We examine anthropologists’ views in concert with their varying appraisals of major controversies in the discipline (Chagnon/Tierney, Mead/Freeman, and Menchú/Stoll). We find that disciplinary specialization and especially gender and political orientation are significant predictors of anthropologists’ views. We interpret our findings through the …

Treatment Impact On Recidivism Of Family Only Vs. Generally Violent Partner Violence Perpetrators, Arturo L. Cantos, David S. Kosson, Daniel A. Goldstein, K. Daniel O'Leary

Psychological Science Faculty Publications and Presentations

Background/objective: The outcome of a treatment program for a large sample of male perpetrators on probation for intimate partner violence (IPV) was evaluated with particular reference to the differential impact on family only (FO) versus generally violent (GV) perpetrators.

Method: Official rates of recidivism for three years post termination of treatment and probation were examined for 456 perpetrators after they were classified as FO and GV.

Results: Both treatment completion and type of perpetrator were predictive of IPV recidivism and time to recidivism. However, analyses conducted separately for the two groups indicated that participation in the intervention predicted both recidivism …

Assessment Of The Revised Difficulties In Emotion Regulation Scales Among Adolescents And Adults With Severe Mental Illness, Ruby Charak, Brianna M. Byllesby, Christopher J. Fowler, Carla Sharp, Jon D. Elhai, B. Christopher Frueh

Psychological Science Faculty Publications and Presentations

The Difficulties in Emotion Regulation Scale (DERS) comprising 36 items has been widely used across age, gender, psychopathology, language, and culture. Recently several alternative abridged forms have been introduced, namely, the DERS-16 (Bjureberg et al. 2016), the DERS-SF (Kaufman et al. 2016), and the DERS-18 (Victor and Klonsky, 2016), each composed of 16 or 18 items, to provide researchers and clinicians with a shorter measure of emotion dysregulation. However, no study to date has directly compared the psychometrics of these alternative forms. In the present study, using confirmatory factor analysis we first examined the factor structure of the four models …

Policy Memo: Political Violence And Terrorism On The Mexico-Us Border, Terence Garrett

Political Science Faculty Publications and Presentations

The shooting and mass murder in El Paso that occurred recently is an example of a toxic mix of a number of elements typical of the USA political violence culture – a few of which will be analyzed in this memo. Two elements are permanent features and the third is subject to temporal and spatial limitations. These elements are: (1) extraordinary accessibility by almost anyone to military-grade weapons used in mass shootings; (2) white nationalist ideology and the propensity towards dehumanizing the “other” – or using Giorgio Agamben’s term, homo sacer,1 - those who may be sacrificed without rights, including …

Happiness Theory And Worker Cooperatives: A Critique Of The Alignment Thesis, Mark J. Kaswan

Political Science Faculty Publications and Presentations

Work may provide subsistence, but for most people it is a necessary evil. For communities, businesses lie at the heart of our economic system, but often come with negative externalities. This article considers whether worker cooperatives will tend to have more positive impacts on the happiness of their workers and of the community than do traditional businesses. Worker cooperatives are businesses, but they are rooted in the community. Based on the work of 19th-century political economist William Thompson, I examine what I call the alignment thesis, which suggests that the democratic and ownership structure of cooperatives will align the interests …

Application Of Forgiveness In Rehabilitation Psychology: A Positive Option For Change, Susan Stuntzner, Jacquelyn A. Dalton, Angela Macdonald

Counseling Faculty Publications and Presentations

Throughout the past 25 years, forgiveness has been a part of psychology and studied within many populations. However, forgiveness has not been considered nor promoted as a helpful skill or approach when counseling persons with disabilities or in the rehabilitation counseling/psychology profession at large. In an effort to change this trend by educating the profession on the importance and relevance of forgiveness to the practice of rehabilitation psychology, readers are afforded the opportunity to learn about forgiveness, its application and relevance to persons with disabilities, and to further their understanding of how forgiveness can be conceptualized and explored. Provided in …

Forgiveness And Psychosocial Reactions To Disability: A Pilot Study To Examine Change In Persons With Spinal Cord Injury, Susan Stuntzner, Ruth Lynch, Robert Enright, Michael Hartley, Angela Macdonald

Counseling Faculty Publications and Presentations

Spinal cord injuries (SCI) are among the most traumatic onset of disabilities to date. Due to the nature of spinal cord injury and how it affects the person’s life and psychosocial adjustment, there are a multitude of feelings, changes, persons, situations, and transgressions that need to be resolved and forgiven. In an effort to help persons with SCI do that, two interventions - Enright’s Forgiveness is a Choice intervention and Kennedy and Duff’s (2001) Coping Effectively with Spinal Cord Injury training – were facilitated on-line as part of a self-study treatment format among persons with spinal cord injury. The interventions …

Suicide Ideation, Planning, And Attempts: The Case Of The Latinx Lgb Youth, Javier F. Boyas, Tatiana Villarreal-Otálora, Luis R. Alvarez-Hernandez, Mariam Fatehi

School of Social Work Faculty Publications and Presentations

Background: Guided by an ecological systems theory (EST) framework, the purpose of the present study was to investigate how multiple micro, mezzo, and macro factors influence the suicidality continuum from suicidal ideation to suicide attempt among Latinx LGB (lesbian, gay, and bisexual) youth living in the United States.

Methods: Data for this cross sectional-study included 451 participants who self-identified as Latinx LGB on the 2017-National Youth Risk Behavioral Survey. The analysis explored micro, mezzo, and macro-level factors’ association with three suicidality outcomes (ideation, planning, and attempt) at the bivariate and multivariate level. Since the outcome variables were dichotomized, univariate logistic …