Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States

This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong for small corporations and decreases as the size of the corporation increases. In the mid-2000s, the United States implemented several enforcement measures which significantly increased tax compliance. However, we find that these enforcement efforts were less effective in reducing tax evasion by corporations whose owners are from countries with higher corruption norms. This suggests that cultural norms can be a challenge to legal enforcement.

Histone Changes as a Response to Lactic Acid Selection in Cells of Austrofundulus limnaeus

The killifish Austrofundulus limnaeus is an extremophile native to small temporary ponds of Venezuela. Normal embryonic development of A. limnaeus is segmented into up to three stages of metabolic depression (diapause), and both developing and diapausing embryos can survive long bouts of the complete absence of oxygen (anoxia) by using anaerobic metabolic pathways. While there has been much focus on how mutations in DNA drive evolution, environmental stress can cause heritable changes to histone post-translational modifications (hPTMs) in multiple species. However, this evolutionary role of hPTMs has never been studied in A. limnaeus. Additionally, the possible evolutionary role of extracellular lactate via histone lactylation has never been studied in any species to our knowledge. To study these phenomena at the cellular level, we will force PSU-AL-WS40NE cells to undergo artificial selection. PSU-AL-WS40NE, is a neuroepithelial cell line that was isolated from embryonic A. limnaeus tissue explant. These cells can survive for 49 days without oxygen while accumulating lactate at a lower rate than mammalian cells. In mammalian cells, 25mM extracellular sodium lactate is sufficient to increase histone lactylation. However, our preliminary data has indicated that 30mM-100mM sodium lactate is not a strong selection pressure, while similar concentrations of lactic acid are lethal to the vast majority of cells. This suggests acidity may be an important component for selection and preconditioning. Therefore, repeated lactic acid exposure will be used as an artificial selection pressure to derive cells with a greater tolerance to high concentrations of extracellular lactate, and therefore potentially greater anoxia tolerance. Should a new cell line be developed, changes in hPTMs will be quantified to assess their potential role in driving changes in gene expression

A Comparison of the Effects on Throwing Velocity of Straight Plane versus Diagonal Plane Shoulder Exercises on 18-30 Year Old Non-Athletes

The purpose of this study was to examine changes in throwing velocity exhibited by subjects placed in a straight-line resistance-training group, a proprioceptive neuromuscular facilitation (PNF) resistance-training group, and a control group in order to compare benefits between training programs. Subjects were comprised of 42 college students between the ages of 18 and 30. The subjects were placed in one of the three experimental groups (straight-line resistance-training, PNF resistance training, and control) using Theraband™ elastic tubing. Each subject\u27s overhand throwing velocity was measured on two separate occasions separated by 8-weeks of training. Rate of perceived exertion (RPE) was used to assess subject intensity during training. Overhand throwing velocity in both the straight-line and the PNF resistance training groups showed a significant increase in throwing velocity when compared to the control group. There was no significant difference in throwing velocity exhibited between the straight-line and the PNF resistance-training groups. The results indicate that strength training can increase maximal throwing velocity in an 8 week period of time. Although the difference in velocity gains between the straight-line and the PNF resistance training groups were not statistically significant, the PNF program, due to the shorter time it takes to administer, may be of more benefit to the user than the straight-line resistance training program

(Re) Model Minority: A Discussion of the Past and Present

PURPOSE. The purpose of this zine is to look at historical events that have influenced the way Asian American communities cope with injustices in the United States, and how Asian Americans have been treated throughout history and until now. Throughout this zine, we draw connections between the past and the present– some things may have changed, but others still remain the same. KEEP AN EYE OUT FOR... Analysis of Discriminatory Law Before & After Historical Analysis Satire PANDEMIC. With racial tensions towards Asian American high throughout the world because of COVID-19, it has become relevant to learn about the origins of “Yellow Peril” and why people are developing xenophobic behaviors towards Asians. COVERED ASIAN AMERICAN COMMUNITIES... Chinese Filipinos Japanese Korean Vietnamese PREVIEW. Every community had their own unique experiences with discrimination in the United States. America has had a heavy impact on many Asian countries and has reshaped many cultures through colonization. What we want readers to understand about the zine is that everyone’s contributions are reflections of our own understanding, of historical context from the readings, and how they connect to contemporary issues, such as BLM, the model minority myth, assimilation into American society, and COVID-19.https://digital.sandiego.edu/ethn-zines/1007/thumbnail.jp

Measuring Adaptive Behaviors in Individuals with Autism Enrolled in Project-Based Therapy

As the number of individuals with Autism Spectrum Disorder (ASD) entering adulthood increases, this population faces limited resources to foster independent living. Therefore, it is crucial to explore innovative interventions that help this population develop the skills necessary to live more independently. This exploratory prospective cohort study evaluated the effectiveness of Autistry Studios, which focuses on improving adaptive behavior skills for adults and adolescents with ASD using project-based therapy. The study used the Brief Adaptive Behavior Scale (BABS), a novel quantitative assessment, to track the development of adaptive behaviors in individuals with ASD within the domains of Executive Functioning (EF), Socialization (SOC), and Self-Regulation (SR). The BABS specifically measures Frequency of adaptive behaviors (FRQ), the Lowest Level of Assistance (LoALow) required, and the Highest Level of Assistance (LoAHigh) required while engaging in project-based therapy. Paired-samples t-tests compared the mean of BABS scores for 11 participants across nine sessions at Autistry Studios. LoALow and LoAHigh Total scores improved significantly from session one to nine. Additional analyses found significant differences in the LoALow and LoAHigh scores in the domains of EF and SOC. Cohen’s d effect sizes for the difference between session one and nine for LoALow and LoAHigh scores were large to very large, suggesting practical improvement in all domains. The results indicate that Autistry’s pre-vocational, project-based therapy program is effective in improving adaptive behavior skills in adults and adolescents with ASD, as measured by the BABS assessment