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Income Taxation of Corporations in the United States
Get PDFTaxes affect everyone. Public infrastructure, education, healthcare, social security, public safety, and national defense are just some of the services provided for U.S. Citizens and residents through tax revenue. As taxes pay for these services, it is often a topic of discussion in the media. Though there are varying opinions about taxes and our tax system, there is one quote from Benjamin Franklin that everyone can agree upon: “Our new Constitution is now established, everything seems to promise it will be durable; but, in this world, nothing is certain except death and taxes.”
While Franklin’s statement about death and taxes continues to hold true for many Americans, one “person(s)” that has been able to avoid taxes, and in some cases, death itself, is the U.S. corporate entity. This paper analyzes three key questions addressing corporate tax avoidance: How are companies avoiding taxes, why has the U.S. government not put a stop to corporate income tax avoidance, and what can be done to ensure corporations are paying their fair share of income tax in the future?
The first piece of this paper is designed to lay the foundation for the subsequent discussions of how companies avoid paying tax and possible solutions. Additionally, it will provide both background and clarification for a system that many refer to as complex and confusing. The topics are divided into eight parts to provide clarification: Tax avoidance vs. tax evasion, marginal tax rates, employment taxes, international tax issues, tax treaties, structuring, case examples, and the amount of money the U.S. has lost from corporate income tax avoidance
Female Sexual Offending: The Experiences Identified by Treatment Providers
Get PDFFemale sexual offending is a complex topic largely ignored within scholarly literature and among society. Therapeutic treatment providers with experience in the behavioral health care of the female sexual offender population provide the opportunity for additional awareness, insight, and understanding related to the phenomenon of female sexual offending through their distinct provider lens. This phenomenological research study used the lens of therapeutic provider experiences to build a succinct foundational overview of the topic of female sexual offending, expand knowledge related to the field, and develop insight into the providers who treat this complex population. This study was guided by the following research question: What are the experiences of treatment providers working with female sexual offenders? In-depth, semi-structured interviews were completed with 10 therapeutic behavioral health treatment providers with experience in providing direct mental health treatment services to females who have perpetrated sexual crimes. Through the unique provider lens, four core themes emerged which captured the essence of the experiences encountered by therapeutic treatment providers when delivering behavioral health care services to the female sexual offender population: (1) Experiences- Cyclical, (2) Experiences- Female Sexual Recidivists, (3) Experiences- Coping Skills, and (4) Experiences- Professional Need. Findings are addressed in relation to social exchange theory, reflective practice, the theoretical model of communal coping, and self-authorship. The study concludes with an examination of implications for future research and recommendations to inform and guide clinical practice
The Perfect Model: Exploring Gender Differences Within Commercial Graphic Design Preferences
Get PDFPersonal preferences within graphic design are heavily shaped by social factors, including cultural practices. This project explores the effect of gendered-based experiences on visual design preferences, through investigating men’s and women’s preferences regarding graphic design elements, and the source of these opinions. The data was then used to create two educational images, which mimic contemporary magazine covers, visually illustrating the effects of gendered marketing and experiences on personal design preferences. These images were then attached to an interactive website, so that the findings and pieces from this project can be easily accessed by future audiences
RNAi “Flexon” Approach to Gonad Gene Knockdown in C. elegans
Get PDFAll living things require some form of genetic regulation so that gene products are correctly produced and maintained. One significant form of post-transcriptional gene expression is RNA silencing, a biological mechanism in which double stranded RNA molecules inhibit gene expression by blocking translation of targeted mRNA molecules. Due to its extensive applications in biotechnology, it’s been adapted as an experimental technique referred to as RNAi. This technique is temporary, transient, and easy to use. A new form of RNAi, referred to as the “Flexon” technique, is a novel approach that provides a method for post-transcriptional gene regulation that allows for tissue specific RNAi in the gonads of nematodes. In C. elegans, the Flexon cassette is inserted into the genome along with a Cre driver, allowing for the study of genes essential for viability but also are suspected to have a significant role in gonadogenesis when Cre-recombinase is expressed. When expressed, excision of the Flexon results, causing the restoration of RNAi in the gonads. The Flexon cassette can also be utilized for tissues beyond the gonad in RNAi. To assess the efficacy of this technique, we generated a new strain of C. elegans that contains the Flexon cassette, a Cre driver, and a him-8 nondisjunction mutation. This results in the generation of male C. elegans containing the Flexon and the gonad specific Cre driver. Using this strain, the efficacy of the Flexon technique will be evaluated through inhibition of a gene known to play a role in the development of the male gonad of C. elegans that is also important for embryonic and larval viability. The gene, known as hnd-1, will be inhibited in male C. elegans, and we will observe for visually apparent deformities in the gonad but in other tissues in the animal. Afterwards, additional genes will be tested