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Book part
Publication date: 18 November 2014

Rebekah D. Moore and Donald Bruce

We examine whether variations in the most fundamental aspects of state corporate income tax regimes affect state economic activity as measured by personal income, gross…

Abstract

We examine whether variations in the most fundamental aspects of state corporate income tax regimes affect state economic activity as measured by personal income, gross state product, and total non-farm employment. We focus on a variety of statutory components of state corporate income taxes that apply broadly in most U.S. states and for most multi-state corporate taxpayers. Our econometric strategy consists of a series of fixed effects panel regressions using state-level data from 1996 through 2010. Our results reveal important interaction effects of tax rates and policies, suggesting that policy makers should avoid making decisions about tax rates in isolation. The results demonstrate a relatively consistent negative economic response to the combination of high tax rates with throwback rules and heavy sales factor weights. Combined reporting has no discernible effect on personal income, GSP, or employment after controlling for tax rates, apportionment, and throwback rules. In an effort to gauge the relative impacts of tax policies on the location of economic activity, we also estimate alternative models in which each state’s economic activity is measured as a share of the national economic activity in each year. Statistically significant effects for tax rates, apportionment formulas, and throwback rules in the shares models suggest that at least some of their impact involves the movement of activity across state lines, thereby leaving open the possibility of a zero-sum game among the states.

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Book part
Publication date: 18 November 2014

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78441-120-6

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Article
Publication date: 30 May 2018

Anna L. Neatrour, Elizabeth Callaway and Rebekah Cummings

This paper aims to determine if the digital humanities technique of topic modeling would reveal interesting patterns in a corpus of library-themed literature focused on…

Abstract

Purpose

This paper aims to determine if the digital humanities technique of topic modeling would reveal interesting patterns in a corpus of library-themed literature focused on the future of libraries and pioneer a collaboration model in librarian-led digital humanities projects. By developing the project, librarians learned how to better support digital humanities by actually doing digital humanities, as well as gaining insight on the variety of approaches taken by researchers and commenters to the idea of the future of libraries.

Design/methodology/approach

The researchers collected a corpus of over 150 texts (articles, blog posts, book chapters, websites, etc.) that all addressed the future of the library. They ran several instances of latent Dirichlet allocation style topic modeling on the corpus using the programming language R. Once they produced a run in which the topics were cohesive and discrete, they produced word-clouds of the words associated with each topic, visualized topics through time and examined in detail the top five documents associated with each topic.

Findings

The research project provided an effective way for librarians to gain practical experience in digital humanities and develop a greater understanding of collaborative workflows in digital humanities. By examining a corpus of library-themed literature, the researchers gained new insight into how the profession grapples with the idea of the future and an appreciation for topic modeling as a form of literature review.

Originality/value

Topic modeling a future-themed corpus of library literature is a unique research project and provides a way to support collaboration between library faculty and researchers from outside the library.

Details

Digital Library Perspectives, vol. 34 no. 3
Type: Research Article
ISSN: 2059-5816

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Book part
Publication date: 22 August 2016

Rebekah Burroway

Previous research assumes that economic development is the key to increasing the food supply and alleviating child malnutrition. However, economic development alone does…

Abstract

Purpose

Previous research assumes that economic development is the key to increasing the food supply and alleviating child malnutrition. However, economic development alone does not promise that income is distributed fairly, nor does it guarantee that other human needs will be fulfilled. What has been missing from cross-national research is an analysis of how gender inequality shapes women’s abilities to effectively maintain food security. The current study contributes to this literature by exploring the multidimensional effects of women’s empowerment on child stunting and wasting.

Methodology/approach

Pooling data from the Demographic and Health Surveys and the World Bank, the analysis estimates a series of multi-level models that examine the country-level influences on malnutrition, while also accounting for household and maternal characteristics that affect food security at the individual level.

Findings

Results suggest that improvements in women’s education, control over reproduction, representation in national politics, and life expectancy correspond to improvements in child malnutrition. Notably, the effects of gender inequality are comparable to or larger than those of economic development. The multi-level modeling technique illustrates how social forces that are larger than the individual shape the chances of experiencing food insecurity.

Research limitations

Cross-national data are limited in scope and cannot prove causality. Further research is also needed to better understand the process by which women wield advances in rights and empowerment to affect food security.

Social implications

If policymakers want to facilitate food security in poor countries, they should not disregard the potential of policies that will promote more equitable rights for women.

Details

Gender and Food: From Production to Consumption and After
Type: Book
ISBN: 978-1-78635-054-1

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Book part
Publication date: 29 July 2011

Rebekah Russell-Bennett, Charmine E.J. Härtel and Amanda Beatson

Poor complaint management may result in organizations losing customers and revenue. Consumers exhibit negative emotional responses when dissatisfied and this may lead to a…

Abstract

Poor complaint management may result in organizations losing customers and revenue. Consumers exhibit negative emotional responses when dissatisfied and this may lead to a complaint to a third-party organization. Since little information is available on the role of emotion in the consumer complaint process or how to manage complaints effectively, we offer an emotions perspective by applying Affective Events Theory (AET) to complaint behavior. This study presents the first application of AET in a consumption context and advances a theoretical framework supported by qualitative research for emotional responses to complaints. In contrast to commonly held views on gender and emotion, men as well as women use emotion-focused coping to complain.

Details

What Have We Learned? Ten Years On
Type: Book
ISBN: 978-1-78052-208-1

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Article
Publication date: 1 June 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the…

Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 6/7
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 23 April 2012

Stephanie Clintonia Boddie, Rebekah P. Massengill and Anne Fengyan Shi

Purpose – In this chapter, we advance research on the socioeconomic ranking of religious groups by using both income and wealth to document the rankings of the six major…

Abstract

Purpose – In this chapter, we advance research on the socioeconomic ranking of religious groups by using both income and wealth to document the rankings of the six major religious groups in the United States – Jews, Catholics, mainline Protestants, evangelical Protestants, black Protestants, and the religiously unaffiliated – during 2001–2007, a period marked by both catastrophic economic losses and widespread economic gain.

Design/Methodology/Approach – Drawing from the Panel Study on Income Dynamics (PSID), we provide descriptive statistics to explore the socioeconomic differences among the six major religious groups. In addition, we note their ownership rates and changes in wealth and income during 2001–2007.

Findings – Overall, these findings point to enduring stratification in the U.S. religious landscape. Based on median net worth, leading into the Great Recession, the six major religious groups ranked in the following order: Jews, Catholics, mainline Protestants, evangelical Protestants, the unaffiliated, and black Protestants. At the same time, these findings point to the upward mobility of white Catholics, who increased their income and made the greatest increase in net worth between 2001 and 2007. These data also suggest a decline in the socioeconomic status of the religiously unaffiliated as compared to previous studies.

Research implications – These findings illustrate the degree to which certain religious groups have access to wealth and other resources, and have implications for how the years leading into the Great Recession may have influenced households’ vulnerability to financial shocks.

Originality/Value – We use both income and wealth to examine whether different religious groups experienced any changes in income and wealth leading into the 2008 economic downturn.

Details

Religion, Work and Inequality
Type: Book
ISBN: 978-1-78052-347-7

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Article
Publication date: 30 November 2012

Rebekah Brennan and Marie Claire Van Hout

Mephedrone is a synthetic stimulant drug causing entactogenic and hallucinogenic effects. A systematic review of all existing empirical research and literature from…

Abstract

Purpose

Mephedrone is a synthetic stimulant drug causing entactogenic and hallucinogenic effects. A systematic review of all existing empirical research and literature from 2009‐2012 on this new psychoactive drug was conducted. This paper aims to report on that review.

Design/methodology/approach

The review was conducted according to PRISMA guidelines. Electronic databases were utilised using the search terms “mephedrone” and product nomenclature; “Plant Food”, “Feeder”, “Meow Meow”, “Miaow”, “Drone”, “Meph” “Bubbles”, “Charge”, and “MCat”. The search was restricted to publications from 2009‐2012, and produced 702 results. Data were collected by one member of the research team and cross checked by another. A primary screening was carried out to exclude inaccurate search results and drugs other than mephedrone. The results were studied and duplicates removed; 598 results were discarded, with 104 deemed suitable for inclusion.

Findings

The review underscores mephedrone's popularity despite legislative controls. Drug displacement patterns from illicit to licit were observed prior to controls, with blending of mephedrone and other substitute cathinones with street drugs thereafter. User consumptive choices are grounded in availability, perceptions of legality and safety, curiosity and perceived quality of drug outcomes within poly drug taking repertoires. Clinical reports indicate that mephedrone has high abuse potential and toxicity, with several dependence symptoms. Risk assessment, detection, diagnosis and treatment of mephedrone use are difficult due to polydrug use and associated mental health disorders.

Research limitations/implications

The review points to the need for further research into the pharmacology and toxicity of mephedrone in order to better equip clinicians with assessment, diagnosis and treatment strategies to reduce morbidity.

Practical implications

The increasingly diversified new psycho stimulant market where mephedrone is a major player poses unprecedented challenges for drug surveillance, policy, community and clinical practice.

Social implications

Stricter legislative controls including internet vendor responsibility for supply of mephedrone have been suggested, along with raising public awareness on an international level through coordinated efforts.

Originality/value

The last review was published in 2009 by the Psychonaut Webmapping Group. This review brings together a comprehensive new set of data sources as they relate to this drug.

Details

Drugs and Alcohol Today, vol. 12 no. 4
Type: Research Article
ISSN: 1745-9265

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Article
Publication date: 10 January 2020

Brittany Paloma Fiedler, Rosan Mitola and James Cheng

The purpose of this paper is to describe how an academic library at one of the most diverse universities in the country responded to the 2016 election through the newly…

Abstract

Purpose

The purpose of this paper is to describe how an academic library at one of the most diverse universities in the country responded to the 2016 election through the newly formed Inclusion and Equity Committee and through student outreach.

Design/methodology/approach

This paper details the context of the 2016 election and the role of social justice in librarianship. It offers ideas for how library diversity committees can address professional development, recruitment and retention efforts and cultural humility. It highlights student outreach efforts to support marginalized students, educate communities and promote student activism. Finally, it offers considerations and suggestions for librarians who want to engage in this work.

Findings

This paper shows that incorporating social justice, diversity, equity and inclusion requires individuals taking action. If institutions want to focus on any of these issues, they need to formally include them in their mission, vision and values as well as in department goals and individual job descriptions. The University of Nevada, Las Vegas University Libraries fully supports this work, but most of the labor is done by a small number of people. Unsustainable practices can cause employee burnout and turnover resulting in less internal and external efforts to support diversity.

Originality/value

Most of the previous literature focuses either on internal activities, such as professional development and committees, or on student-focused activities, such as outreach events, displays and instruction. This paper is one comprehensive review of both kinds of activities.

Details

Reference Services Review, vol. 48 no. 1
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 17 June 2011

Marie Claire Van Hout and Rebekah Brennan

This exploratory research aims to contribute to a greater understanding of the strategic roles and incidental or deliberate sex drug associations relating to an emerging…

Abstract

Purpose

This exploratory research aims to contribute to a greater understanding of the strategic roles and incidental or deliberate sex drug associations relating to an emerging club drug called Mephedrone.

Design/methodology/approach

A qualitative phenomenological approach was utilized to analyze 22 in depth interviews in order to describe users' perceptions of this drug's impact on their sexual ideation and practises, while under the influence.

Findings

The finds that disinhibition involving compulsive masturbation, homosexual fantasies in heterosexuals, propositioning of strangers, promiscuity, prolonged marathon drug‐sex encounters involving casual/multiple partners and unsafe sexual practices [UAS/UVS] were all common, with gender differences present in terms of perceived connectivity with partners.

Originality/value

The research underscores the need for greater public health awareness and targeted drug‐sex interventions.

Details

Drugs and Alcohol Today, vol. 11 no. 2
Type: Research Article
ISSN: 1745-9265

Keywords

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