The Determinants and Consequences of Rounded Estimated Annual Effective Tax Rates

I document a novel empirical observation: firms’ estimated annual effective tax rates (ETRs), which are used to record tax expense each quarter, occur unexpectedly often at rounded decimal values of .00% and .50%. I argue that these rounded values—which occur in 32% of firms—appear less consistent with the detailed tax estimation processes illustrated in accounting guidance. I assess the extent to which the tax information for these firms is less relevant or remains materially sufficient by examining whether rounded rates reflect management opportunism, the difficulty of the estimation process, and firm-specific resources and procedures. I do not find that these rounded rates are used opportunistically, but rather that they are used when tax calculations are relatively simpler and that they reflect a subgroup of firms that likely routinely rely on rounding heuristics or less detailed internal tax calculations. Consistent with this proposed simplicity, I also find that these firms’ estimated annual ETRs more accurately predict their year-end ETRs and that this predictability is reflected in analysts’ tax forecasts, which have lower dispersion and greater accuracy for these firms. While the frequency of rounded estimated annual ETRs is unexpected, I generally do not find that rounded rates are associated with adverse consequences, but rather reflect sufficient tax estimates for firms with relatively simpler tax situations

From Stem Cells to Smooth Muscle Cells: Characterizing Secretome Profiles and Evaluating Regenerative Potentials

This dissertation examines the role of vascular smooth muscle cells (VSMCs) in vascular disease and the potential of stem cell-derived VSMCs (SC-SMCs) for regenerative medicine. VSMCs are crucial for maintaining function; however, their dysregulation contributes to the progression of diseases like atherosclerosis, vascular calcification, and aneurysms. Disease progression is influenced by various environmental factors, prompting VSMCs to switch phenotypes, leading to adverse vascular remodeling. This research focuses on adult bone marrow mesenchymal stem cells (BM-MSCs) and adipose-derived stem cells (ADSCs) as sources for generating reparative VSMCs. Through comparative analysis, it investigates the effects of SC-SMCs on VSMC biomarker expression and ECM composition, considering different differentiation conditions and serum presence. The findings highlight distinct functional capacities and biomarker profiles of VSMCs derived from BM-MSCs versus ADSCs. The dissertation further explores molecular mechanisms behind VSMC phenotypic changes and the reparative properties of SC-SMC CM in ECM repair and anti-inflammatory actions. It discusses optimizing SC differentiation to improve VSMC functionality and standardizing protocols for vascular tissue engineering (VTE). The role of mechanobiology, miRNA, and epigenetics in SMC phenotype regulation is also analyzed, providing a holistic approach to vascular repair. The dissertation outlines the challenges of translating these cellular and molecular insights into clinical strategies for vascular pathologies. It highlights the need for advanced materials and scaffolds to support vascular tissue regeneration and repair. Future research directions include longitudinal studies to monitor VSMC phenotypes, non-invasive imaging for in vivo tracking, and systems biology to enhance VTE therapies. In conclusion, the dissertation contributes to the understanding of VSMCs in vascular health and disease, advocating for the use of stem cell technologies in developing novel vascular therapies. A multi-disciplinary approach is called for to address the challenges in the field and improve the treatment options for vascular diseases

A Novel Approach to Attention-Based Models in Image Completion: Weighted Spatial-Attention Using Radial Distance

Humans infer missing visual information by focusing on spatial relationships in the context of their surroundings. Machine learning aims to replicate this skill through image completion, a fundamental task in current computer vision research. While advances in self-attention layers have recently enhanced generative machine learning models for text, these mechanisms still currently lack the capability to handle sparse image completion efficiently. We introduce a distance-based attention mechanism that uses radial-based weights to efficiently reconstruct an image. We compare this attention mechanism with self-attention and a fully connected network on an image completion task using the MNIST dataset. Our results show that the weighted spatial-attention mechanism outperformed both models, producing more accurate reconstructions with greater efficiency

Effects of Thermal Interface Materials on Thermal Conductivity Measurement Using a Modified ASTM D5470 Thermal Resistance Tester

In this paper, we have investigated the effect of thermal interface materials (TIMs) on the accuracy and uncertainty of thermal conductivity measurements. A modified ASTM D5470 thermal resistance tester (TRT) is developed to measure the out-of-plane thermal conductivity of pyrolytic graphite (PG) and grade 2 titanium (TiG2) with and without TIMs. Compared to the ASTM D5470 standard, this modified design uses three thermocouples per side to support regressive analysis and explores the use of TIMs.s Nine PG samples and four TiG2 samples of varying thickness have been tested to obtain thermal resistance as a function of sample thickness. The steady-state temperature profiles were used for heat flux and thermal resistance calculation. The results reveal that TIMs significantly reduce measurement uncertainty for both samples, i.e., 42.85% for TiG2 and 48.81% for PG. The effect of TIMs on the measurement accuracy diverges, with a far more pronounced effect on TiG2 than PG. This is owing to the higher out-of-plane thermal conductivity of TiG2 (~ 17 W/mK) than PG (~ 2 W/mK). For materials with higher thermal conductivity, the percentage of the contact resistance between the sample and sample holder in the total resistance is very high. Thus, good control of the contact resistance by using TIMs is helpful in improving the measurement accuracy. For lower conductivity materials, the weight of contact resistance is lower and the effect of TIMs is thus less pronounced

Application of Ordinal Regression Models to Acquired Stress Resistance in Wild Strains of\u3ci\u3e Saccharomyces cerevisiae\u3c/i\u3e

This thesis explores the application of ordinal regression to the analysis of semi-quantitative growth assays often used when comparing fitness for different strains of the model yeast Saccharomyces cerevisiae. For stress survival assays, yeast stress resistance is measured using an ordered survival score that ranges from 0 (no growth) to 4 (confluent growth). Traditional approaches to analyze this type of data either treats data as a nominal categorical variable or as a continuous numerical variable. These approaches risk loss of information or violation of testing assumptions. In contrast, cumulative logit ordinal regression uses the information contained in the order of the data scores without requiring equal spacing between scores. This work also compares censored Poisson regression for colony count data while accounting for overlapping colonies. Through simulation and example datasets, the performance of ordinal regression is compared to nominal-based tests (chi-sq, fisher’s exact) and summary approaches (t- test of score sums) for identifying differences in effect of treatment according to genotype. Results show ordinal modeling is a powerful technique that is manages to control Type I (false positive) error. Additionally, proposed here is a biologically intuitive summary statistic, minimum inhibitory concentration (MIC), derived from ordinal model estimates to quantify the lowest dose of stress that prevents survival. Application of ordinal regression to example datasets further demonstrates advantages of ordinal regression for quantifying stress resistance. In one dataset, the effect deleting CTT1, a key gene for stress protection, is quantitatively assessed across different conditions. A second dataset evaluates hybrid yeast strains crossed from stress- sensitive and stress-resistant parents, allowing for quantification of resistance profiles across genetically diverse isolates. This thesis highlights the merits of ordinal regression for analyzing semi-quantitative survival data. By utilizing model-based estimation of effects with interpretable metrics, this thesis supports wider adoption of ordinal regression in cell and molecular biology research

Medical Advancements in Type One Diabetes Management Methods: An Expanded Literature Review

Background: Diabetes mellitus is a chronic disease characterized by either a lack of insulin or an insulin sensitivity in the body resulting in an increased blood glucose level. Diabetes can be broken up into two types: type one and type two. Type one diabetes is an autoimmune condition caused by the destruction of the insulin-producing beta cells in the pancreas. This results in a complete lack of insulin, leading to hyperglycemia. On the contrary, type two diabetes is a condition specified by an acquired sensitivity to insulin over time also resulting in hyperglycemia. There is no cure, but those with diabetes require treatment in order to manage their disease. The style of treatment is different between type one and type two diabetes, and even further, diabetics will have an individualized mode of managing their diabetes to best suit their lifestyle. Since type one diabetics are completely dependent upon insulin therapy to live, preexisting treatment methods and furthering research is imperative. There are new and emerging technologies and devices to aid diabetics in better managing their disease. This results in tighter glucose control, thus reducing the risk of complications from poorly controlled diabetes. For example, neuropathy, nephropathy, and retinopathy can result from constant hyperglycemia in the body. Therefore, it is of utmost importance to make available the methods of treatment needed for diabetics in order to maintain their health. Purpose: The purpose of this review is to analyze and compile literature about the advancements made and subsequent research for new methods of diabetes management. When speaking on behalf of the nursing profession, it is important for nurses to be aware of diabetes management methods so that they are well suited to provide the appropriate care to diabetic patients in the healthcare setting. Methods: An expanded literature review was conducted utilizing PubMed. A combination of search terms was used and yielded 158 results. Of those within the last year (2024-2025), 22 journal articles were selected. Results: Across the various literature sources utilized, studies and findings about advancements in type one diabetes management are found. These advancements show a positive impact on the health of people living with type one diabetes. Conclusions: Overall findings suggest that type one diabetics have several methods to manage their disease that can best fit their personal health and lifestyle choices. With new and emerging technologies and further research, it can be expected that the realm of diabetes management will grow, thus benefiting those with the disease. This, in turn, impacts the nursing profession in that nurses’ roles and responsibilities of caring for diabetic patients are altered to adapt to these new technologies. This includes becoming proficient in using these new diabetic tools, interpreting data and trends to assist in treatment, and providing patient education to ensure diabetic health amongst patients

Effective Best Practices in Social Studies Education: Empowering Students Despite Institutional Barriers

Social Studies has remained a prevalent feature of the curriculum taught in the United States education system since the start of the 20th century as society became concerned with teaching children to be active citizens in their communities, and has evolved to integrate the development of critical and historical thinking skills that will enable students to analyze historical events and figures to generate a historical narrative (Coleman, 2021; Smith et al., 1995). The lack of standardized tests centered around social studies has meant that legislation like No Child Left Behind limits the funding provided to social studies as opposed to English, Mathematics, and Science, which has resulted in slow approval of new social studies curriculum, funding issues within individual school systems, and less time being devoted to social studies classes (O’Conner et al., 2007). Therefore, to combat obstacles within the school system that place social studies at a disadvantage, teachers need to utilize effective instructional strategies considered by prior research to be the best practices for social studies education. Instructional strategies deemed to be the best practices to use in social studies classes are effective because they empower students to be an active participant in their learning, and to take on an increased amount of responsibility for their learning as they interpret historical events and figures to generate their own understanding of history and identify historical patterns that have resulted in the social issues that persist in modern society (Bolinger and Warren, 2007, Hattie and Timperley, 2007)

“Cry Harder!”: How Parents Traffic Their Children Through Forced Child Begging and Child Labor

This thesis examines the complex intersection of socioeconomic and cultural factors influencing forced child begging, a form of human trafficking, across different global regions. Through comprehensive literature analysis and examination of data from the Global K-anonymized Dataset from Counter-Trafficking Data Collaborative (2021), this research reveals a critical gap in human trafficking discourse: the absence of a unified definition and understanding of forced child begging. Despite affecting millions of children worldwide, forced child begging remains fragmented in academic literature, scattered across disciplines including child welfare, anthropology, and media studies rather than being centrally addressed in anti-trafficking frameworks. The research identifies that while street-based begging by older boys in regions like Senegal represents the most documented form, other manifestations such as internet-based exploitation through family vlogging and kidfluencer culture meet the same criteria yet receive minimal recognition. The study highlights inconsistencies in policy approaches, noting that NGOs like Anti-Slavery International, Polaris, and Freedom United provide the most comprehensive frameworks for addressing this issue. This thesis concludes that forced child begging constitutes a severe human rights violation that operates in plain sight, sustained by interconnected societal problems including poverty, inequality, and food insecurity. By establishing the need for definitional clarity and cross-disciplinary recognition, this research lays groundwork for more targeted interventions and reveals how human trafficking manifests in everyday environments, often unrecognized despite its pervasiveness

The Rural Rescue: Tackling Arkansas’s Legal Deserts Through Proven Statutory Reform

In some rural counties of Arkansas, a single attorney is responsible for serving thousands of residents, depriving many Arkansans of even basic legal representation. Imagine facing eviction, fighting for custody of your child, contesting a divorce, or navigating the complexities of probate with no attorney for miles. This stark reality exemplifies the growing “legal deserts” problem facing rural Arkansas, where access to justice has become a luxury rather than a right. To combat the growing shortage of legal professionals in rural areas, states seek new solutions—some proving more successful than others. Several states have implemented rural attorney incentive programs, typically managed by their respective judicial branches or bar associations. Such programs, alongside scholarships, fellowships, and incubator projects, aim to attract and retain lawyers in underserved, rural communities. This Note examines the ongoing rural legal desert crisis in Arkansas and proposes that the state adapt its rural physician recruitment program to increase the presence of Arkansas lawyers in rural communities. It also considers how Arkansas can implement elements from other states’ successful incentive programs for rural attorneys to further enhance efforts to address its legal deserts problem. Section II seeks to provide background on Arkansas’s legal landscape, compare rural attorney incentive programs from other states, and explore the state’s rural practice incentive model for physicians. Section III suggests a solution, proposing that Arkansas adapt its statutory rural physician program to create a parallel model for attorneys, while also addressing potential implementation barriers. Section IV concludes with a call to action, urging Arkansas lawmakers and the legal community to explore the proposed solution and expand access to justice in rural areas

Conversations with Friends: How Gender and Politics in the 2024 U.S Presidential Election was Perceived by the People and by the Numbers

The 2024 U.S. presidential election were largely unprecedented, with President Joe Biden withdrawing from the race and endorsing Vice President Kamala Harris as the Democratic Nominee mere months before election day. The events that followed were rife with opportunity to explore the intersection of gender and politics, a topic of increasing relevance as women have become more politically active over the past century. Going beyond the traditional gender gap research, which demonstrates the divergent voting patterns of women and men, this research seeks to understand how the gender of the candidate influences vote choice. Using empirical data on the gender gap, this essay confirms that gender played a role in this election quite clearly. Additionally, literature which explores previous elections suggests that a candidate’s gender also plays a role in vote choice. When examining the 2024 presidential election, the literature relies more on personal testimony, case studies, and interviews to support the same claim. This essay takes a similar approach and uses friendship as a research method, which is endorsed by feminist methodologies, to investigate the relationship between Harris’s gender and her loss in this election. It was found that according to much personal testimony, Harris did lose in part due to her gender, among other factors