This research measures the relationship between state-level taxes and per capita business applica... more This research measures the relationship between state-level taxes and per capita business applications. State-level taxes used in the analysis are based on tax rank of each state from 1 to 50, with lower number rank associated with lower tax burden for that category and higher number rank with higher tax burden for that category. Tax categories used as independent variables in the model are the following: corporate tax rank, individual income tax rank, sales tax rank, property tax rank, and unemployment insurance tax rank. Five time periods were measured from 2015-2016, 2016-2017, 2017-2018, 2018-2019, and 2019-2020. The research question for the model considers how the 2017 Tax Cuts and Jobs Act (TCJA) legislation affects business applications within each state as measured through state-level variables. Sales taxes are found to inversely affect business applications two years before TCJA passage and during the year of passage, but to have a positive relationship one year after p...
The three studies reported in this article detail the development of the State of Interdependence... more The three studies reported in this article detail the development of the State of Interdependence with Nature Scale (SINS), a new selfreport measure specifically designed to assess momentary fluctuations in feelings of deep connection, or ''oneness,'' with nature. Using exploratory factor analysis, Study 1 (N = 228) identified eight optimally performing items to be retained in the SINS. Using confirmatory factor analysis, Study 2 (N = 126) supported the SINS' unidimensional structure. Using bivariate correlation analysis and linear modeling, Study 3 (N = 73) found the SINS demonstrated strong positive correlations with legacy measures capturing the dispositional tendency to feel connected with nature and was sensitive to behavioral intervention. Nature-based interventions increased SINS scores relative to a control condition. Together, these three studies provide preliminary evidence that the SINS is psychometrically sound.
The American Civil War was fought to settle, once and for all time, the question of freedom for a... more The American Civil War was fought to settle, once and for all time, the question of freedom for all people in the United States. The Southern Baptist Convention came into existence because Baptists in the South wanted to have the ability to serve as missionaries and, at the same time, own slaves at the same time. When war finally came, the Southern Baptist Convention became an enthusiastic supporter of the Confederate nation and the institution of slavery. At the start of the war, Southern Baptists were adamant in their beliefs. But the war was a crisis that tested them. America was a different nation at the end of the war than it was at the beginning. This study determines how Southern Baptist beliefs were changed by the war. The method used was to establish what Southern Baptists believed at the beginning of the Civil War. Afterwards, the beliefs before the War will be compared with Southern Baptist beliefs at the end of the war. This was done by examining sermons, speeches, Baptist newspapers and other sources to see what Southern Baptists were saying and how they were applying their beliefs to the issues of their day. The study shows that, while Southern Baptist confessional beliefs did not change, the application of those beliefs to the issues facing Southern Baptists as the United States experienced schism, and in the ending and aftermath of the war, changed dramatically. The study demonstrates that religion is belief lived out in a material world. It concludes that, even though confessional beliefs may remain steadfast, the application and articulation of those beliefs can be forced to evolve by traumatic historical events.
This report was prepared under a cooperative agreement between the Minerals Management Service (M... more This report was prepared under a cooperative agreement between the Minerals Management Service (MMS) and Louisiana State University. This report has been technically reviewed by the MMS, and it has been approved for publication. Approval does not signify that the contents necessarily reflect the views and policies of the MMS, nor does mention of trade names or commercial products constitute endorsement or recommendations for use. It is, however, exempt from review and compliance with the MMS editorial standards.
Background: Immersive technologies may be an avenue to explore the construct of human–nature conn... more Background: Immersive technologies may be an avenue to explore the construct of human–nature connection more thoroughly and without some of the obstacles to accessing nature in-person. Purpose: The aim of this project was to discover if self-exposure to immersive virtual nature can lead to any change in nature connectedness. Methodology/Approach: Participants were recruited from the Texas State University campus and randomized into three experimental conditions: a filmed library or nature experience, and an in-nature experience. 360-degree videos of a nature preserve and the university library were projected within a head-mounted display in a laboratory setting. Results of pre- and postsurvey data were compared between experimental groups. Findings/Conclusions: Pairwise comparisons with the Nature Relatedness Scale indicated that participants in the in-nature experience reported significantly stronger beliefs about their connection to nature than those in either virtual condition. W...
Journal of Outdoor Recreation, Education, and Leadership, 2020
The planet is experiencing human-caused environmental degradation at an alarming rate (Obery & Ba... more The planet is experiencing human-caused environmental degradation at an alarming rate (Obery & Bangert, 2017). An innate human affinity for nature has been theorized and supported through various observable benefits and outcomes produced through interactions with nature (Kellert & Wilson, 1993; Wilson, 1984). Connection with nature has been suggested to improve human behavior toward nature (Nisbet et al., 2009). It has long been assumed that to connect with nature, a person must spend time in nature, and human impact of venturing into natural spaces can result in disturbance or damage. For many, experiencing nature comes with associated costs and often requires physical abilities or additional resources that can limit participation. Privileged with a lack of physical impact, relatively low consumer costs, and few physical barriers, virtual immersive experiences may provide impactful and expanded opportunity for people to connect with nature. The purpose of this study was determine if participants using a head-mounted display could experience nature connection.
Journal of Public Budgeting, Accounting & Financial Management, 1997
The purpose of this research is to examine the association between the unfunded OPEB liability an... more The purpose of this research is to examine the association between the unfunded OPEB liability and current expenditures for state governments as a measure of intergenerational equity. The research hypothesizes that states use the money to provide a higher level of current services than would be possible if the retiree healthcare premiums were fully funded. The results indicate that the current generation is receiving services but deferring the burden of paying for a portion of the services to future generations. This study is among the first to investigate the OPEB liability as a source of financing for current-period services for state governments.
This study was designed to investigate the extent to which high school students use calculators t... more This study was designed to investigate the extent to which high school students use calculators to perform basic operations, and how well they actually perform those same operations without using calculators. The investigation involved the testing of math classes of students—male and female, mixed ethnicities—in grades nine through twelve. Students were asked to perform all four basic math operations (add, subtract, multiply, divide) involving integers based on single-digit addition and multiplication fact families with and without calculators. The testing was in two environments—timed and untimed, with students recording their completion times—in order to investigate discrepancies in students\u27 calculator use in regards to the restriction of their available time. Students were also asked to record their completion time and anxiety levels in completing the tests. Binary logistic regressions and least-squares regressions were used to analyze responses based on question characteristics (operation, double-sign, correctness of student response) and test conditions (calculator availability, time limit, student completion time, student anxiety level). While influence of independent variables was mixed, the overall result is that availability of calculators is primary factor in student use of the calculators, along with the existence of a double-sign in the problem, and correctness of the answer. When students don\u27t have a calculator available, they often think they don\u27t need them, but when one is available they use it heavily
A CASE ANALYSIS This article presents a case analysis illustrating how government contractors can... more A CASE ANALYSIS This article presents a case analysis illustrating how government contractors can combine the use of cost-plus and time & materials (TM a description of the process used to earn excess profits on TM a case analysis illustrating this process taking note of the implications of the analysis; and finally, potential solutions. Cost-Plus and T&M Contracts The basic format for a cost-plus contract is that the contractor can bill the government to recover costs plus a designated percentage for profit. The billing is limited to a set level and overruns above the agreed total cannot be billed to the government. Many of the contracts set a limit for specific types of expenditures as well as for the entire contract. Thus, if expenditures for computer usage exceed the agreed upon limit, the excess cannot be billed even if the contract has not been fully billed in other areas. T&M contracts require that companies categorize their employees based upon their education and work experience. Examples of the categories included in the contracts are senior engineer, junior engineer, systems analyst and computer programmer. The categories established for the contract will be based on the type of work to be performed. The T&M contracts specify an hourly rate that can be billed for each of the employee categories. If the rate for a senior engineer is $20 per hour, the contractor bills the government $20 per hour for each employee that meets the requirements for a senior engineer, regardless of how much the employee is actually paid. In other areas, T&M contracts are essentially the same as cost-plus contracts because limits are set on expenditures for materials, computer charges and supplies. As with the employee categories, the types of billable costs allowed under the contract will depend on the work being performed. Two other items affected by the amount of labor billed are overhead and general and administrative (G&A) costs. Overhead and G&A are billed as a percentage of the labor costs billed. This percentage is established in the bid on the contract. For a cost-plus contract, the amount billed is a percentage of the amount that employees are actually paid. For a T&M contract, the amount billed for overhead and G&A costs is a percentage of the labor costs billed to the government, not a percentage of the amount paid to the employees. Thus, the billing method used in T&M contracts affects the amount billed for labor as well as overhead and G&A costs when compared to cost-plus contracts. The rate billed for each category of employee under a T&M contract is the average hourly salary of all employees in the company meeting the requirements for that category. …
This research measures the relationship between state-level taxes and per capita business applica... more This research measures the relationship between state-level taxes and per capita business applications. State-level taxes used in the analysis are based on tax rank of each state from 1 to 50, with lower number rank associated with lower tax burden for that category and higher number rank with higher tax burden for that category. Tax categories used as independent variables in the model are the following: corporate tax rank, individual income tax rank, sales tax rank, property tax rank, and unemployment insurance tax rank. Five time periods were measured from 2015-2016, 2016-2017, 2017-2018, 2018-2019, and 2019-2020. The research question for the model considers how the 2017 Tax Cuts and Jobs Act (TCJA) legislation affects business applications within each state as measured through state-level variables. Sales taxes are found to inversely affect business applications two years before TCJA passage and during the year of passage, but to have a positive relationship one year after p...
The three studies reported in this article detail the development of the State of Interdependence... more The three studies reported in this article detail the development of the State of Interdependence with Nature Scale (SINS), a new selfreport measure specifically designed to assess momentary fluctuations in feelings of deep connection, or ''oneness,'' with nature. Using exploratory factor analysis, Study 1 (N = 228) identified eight optimally performing items to be retained in the SINS. Using confirmatory factor analysis, Study 2 (N = 126) supported the SINS' unidimensional structure. Using bivariate correlation analysis and linear modeling, Study 3 (N = 73) found the SINS demonstrated strong positive correlations with legacy measures capturing the dispositional tendency to feel connected with nature and was sensitive to behavioral intervention. Nature-based interventions increased SINS scores relative to a control condition. Together, these three studies provide preliminary evidence that the SINS is psychometrically sound.
The American Civil War was fought to settle, once and for all time, the question of freedom for a... more The American Civil War was fought to settle, once and for all time, the question of freedom for all people in the United States. The Southern Baptist Convention came into existence because Baptists in the South wanted to have the ability to serve as missionaries and, at the same time, own slaves at the same time. When war finally came, the Southern Baptist Convention became an enthusiastic supporter of the Confederate nation and the institution of slavery. At the start of the war, Southern Baptists were adamant in their beliefs. But the war was a crisis that tested them. America was a different nation at the end of the war than it was at the beginning. This study determines how Southern Baptist beliefs were changed by the war. The method used was to establish what Southern Baptists believed at the beginning of the Civil War. Afterwards, the beliefs before the War will be compared with Southern Baptist beliefs at the end of the war. This was done by examining sermons, speeches, Baptist newspapers and other sources to see what Southern Baptists were saying and how they were applying their beliefs to the issues of their day. The study shows that, while Southern Baptist confessional beliefs did not change, the application of those beliefs to the issues facing Southern Baptists as the United States experienced schism, and in the ending and aftermath of the war, changed dramatically. The study demonstrates that religion is belief lived out in a material world. It concludes that, even though confessional beliefs may remain steadfast, the application and articulation of those beliefs can be forced to evolve by traumatic historical events.
This report was prepared under a cooperative agreement between the Minerals Management Service (M... more This report was prepared under a cooperative agreement between the Minerals Management Service (MMS) and Louisiana State University. This report has been technically reviewed by the MMS, and it has been approved for publication. Approval does not signify that the contents necessarily reflect the views and policies of the MMS, nor does mention of trade names or commercial products constitute endorsement or recommendations for use. It is, however, exempt from review and compliance with the MMS editorial standards.
Background: Immersive technologies may be an avenue to explore the construct of human–nature conn... more Background: Immersive technologies may be an avenue to explore the construct of human–nature connection more thoroughly and without some of the obstacles to accessing nature in-person. Purpose: The aim of this project was to discover if self-exposure to immersive virtual nature can lead to any change in nature connectedness. Methodology/Approach: Participants were recruited from the Texas State University campus and randomized into three experimental conditions: a filmed library or nature experience, and an in-nature experience. 360-degree videos of a nature preserve and the university library were projected within a head-mounted display in a laboratory setting. Results of pre- and postsurvey data were compared between experimental groups. Findings/Conclusions: Pairwise comparisons with the Nature Relatedness Scale indicated that participants in the in-nature experience reported significantly stronger beliefs about their connection to nature than those in either virtual condition. W...
Journal of Outdoor Recreation, Education, and Leadership, 2020
The planet is experiencing human-caused environmental degradation at an alarming rate (Obery & Ba... more The planet is experiencing human-caused environmental degradation at an alarming rate (Obery & Bangert, 2017). An innate human affinity for nature has been theorized and supported through various observable benefits and outcomes produced through interactions with nature (Kellert & Wilson, 1993; Wilson, 1984). Connection with nature has been suggested to improve human behavior toward nature (Nisbet et al., 2009). It has long been assumed that to connect with nature, a person must spend time in nature, and human impact of venturing into natural spaces can result in disturbance or damage. For many, experiencing nature comes with associated costs and often requires physical abilities or additional resources that can limit participation. Privileged with a lack of physical impact, relatively low consumer costs, and few physical barriers, virtual immersive experiences may provide impactful and expanded opportunity for people to connect with nature. The purpose of this study was determine if participants using a head-mounted display could experience nature connection.
Journal of Public Budgeting, Accounting & Financial Management, 1997
The purpose of this research is to examine the association between the unfunded OPEB liability an... more The purpose of this research is to examine the association between the unfunded OPEB liability and current expenditures for state governments as a measure of intergenerational equity. The research hypothesizes that states use the money to provide a higher level of current services than would be possible if the retiree healthcare premiums were fully funded. The results indicate that the current generation is receiving services but deferring the burden of paying for a portion of the services to future generations. This study is among the first to investigate the OPEB liability as a source of financing for current-period services for state governments.
This study was designed to investigate the extent to which high school students use calculators t... more This study was designed to investigate the extent to which high school students use calculators to perform basic operations, and how well they actually perform those same operations without using calculators. The investigation involved the testing of math classes of students—male and female, mixed ethnicities—in grades nine through twelve. Students were asked to perform all four basic math operations (add, subtract, multiply, divide) involving integers based on single-digit addition and multiplication fact families with and without calculators. The testing was in two environments—timed and untimed, with students recording their completion times—in order to investigate discrepancies in students\u27 calculator use in regards to the restriction of their available time. Students were also asked to record their completion time and anxiety levels in completing the tests. Binary logistic regressions and least-squares regressions were used to analyze responses based on question characteristics (operation, double-sign, correctness of student response) and test conditions (calculator availability, time limit, student completion time, student anxiety level). While influence of independent variables was mixed, the overall result is that availability of calculators is primary factor in student use of the calculators, along with the existence of a double-sign in the problem, and correctness of the answer. When students don\u27t have a calculator available, they often think they don\u27t need them, but when one is available they use it heavily
A CASE ANALYSIS This article presents a case analysis illustrating how government contractors can... more A CASE ANALYSIS This article presents a case analysis illustrating how government contractors can combine the use of cost-plus and time & materials (TM a description of the process used to earn excess profits on TM a case analysis illustrating this process taking note of the implications of the analysis; and finally, potential solutions. Cost-Plus and T&M Contracts The basic format for a cost-plus contract is that the contractor can bill the government to recover costs plus a designated percentage for profit. The billing is limited to a set level and overruns above the agreed total cannot be billed to the government. Many of the contracts set a limit for specific types of expenditures as well as for the entire contract. Thus, if expenditures for computer usage exceed the agreed upon limit, the excess cannot be billed even if the contract has not been fully billed in other areas. T&M contracts require that companies categorize their employees based upon their education and work experience. Examples of the categories included in the contracts are senior engineer, junior engineer, systems analyst and computer programmer. The categories established for the contract will be based on the type of work to be performed. The T&M contracts specify an hourly rate that can be billed for each of the employee categories. If the rate for a senior engineer is $20 per hour, the contractor bills the government $20 per hour for each employee that meets the requirements for a senior engineer, regardless of how much the employee is actually paid. In other areas, T&M contracts are essentially the same as cost-plus contracts because limits are set on expenditures for materials, computer charges and supplies. As with the employee categories, the types of billable costs allowed under the contract will depend on the work being performed. Two other items affected by the amount of labor billed are overhead and general and administrative (G&A) costs. Overhead and G&A are billed as a percentage of the labor costs billed. This percentage is established in the bid on the contract. For a cost-plus contract, the amount billed is a percentage of the amount that employees are actually paid. For a T&M contract, the amount billed for overhead and G&A costs is a percentage of the labor costs billed to the government, not a percentage of the amount paid to the employees. Thus, the billing method used in T&M contracts affects the amount billed for labor as well as overhead and G&A costs when compared to cost-plus contracts. The rate billed for each category of employee under a T&M contract is the average hourly salary of all employees in the company meeting the requirements for that category. …
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