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The article provides an overview of the history of cryptocurrency and the current taxation and regulatory framework for cryptocurrencies. It discusses the conflicting views of the SEC and the IRS on whether cryptocurrencies should be classified as securities or property. The article highlights the challenges and shortcomings of current tax policies regarding cryptocurrencies, including the lack of specialized tax rules and the inapplicability of certain provisions. It suggests that the IRS should create a new classification for cryptocurrencies and update its tax system to effectively tax them. However, due to the unique nature of cryptocurrencies, there may never be a perfect solution. [Extracted from the article]

The article presents an interview with Judy Bowers, Professor Emerita at Florida State University, discussing her extensive career in music education and her approach to fostering collaborations. Topics include her creation of the "Adopt-a-Choir" program for student-teachers, her work with the Memphis City Schools to strengthen choral education, and her impactful partnership with a women's prison choir, which emphasized empathy and mutual benefit in learning.

The article discusses the challenge of sustainability in poverty entrepreneurship, specifically focusing on the phenomenon known as the "commodity trap." Poverty entrepreneurs, who come from disadvantaged backgrounds, often create survival ventures that struggle to make money due to various factors such as lack of differentiation, intense competition, underpricing, labor-intensive operations, lack of equipment and technology, limited capacity, lack of bargaining power, and no production economies. These ventures, although questioned by some, play significant roles at individual, community, and societal levels, contributing to human capital development and overall well-being. The article calls for further research to understand the causes and outcomes of the commodity trap and explore strategies to avoid or escape it. [Extracted from the article]

This article explores the concept of stakeholder engagement in corporate governance. It discusses the different types of stakeholders and engagement methods used by large corporations, as well as governance practices related to stakeholder engagement. The research findings suggest that while companies engage with stakeholders in various ways, true empowerment of stakeholders beyond shareholders is still limited. The article concludes by discussing potential reforms and best practices for stakeholder engagement, including increased disclosure and executive compensation tied to environmental, social, and governance (ESG) matters. The text provides a comprehensive overview of stakeholder engagement in corporate governance and highlights the importance of considering diverse perspectives and empowering stakeholders in decision-making processes. [Extracted from the article]

In this study, we investigate the environmental perception changes in college students during the COVID-19 pandemic. During the almost worldwide lockdown between March and December 2020, many students experienced dramatic changes in their socioeconomic life that have affected their well-being, ability to learn, and environmental perceptions. Students were sent home from college campuses, many businesses were shut down, and changes were seen in the environment throughout the world. In many places, lockdown policies lead to improved air, water, and land quality, mainly due to fewer vehicle and anthropogenic emissions. An online survey conducted on students enrolled in the University of South Florida and Florida State University demonstrates that most students have become more environmentally conscious after the COVID-19 lockdown, indicating significant perception changes. The students' demographic backgrounds played a major role in affecting their perception changes. Furthermore, mass media was found to have affected the student's perceptions, which demonstrates the important role media plays in directing public opinion, especially among college students and millennia. This study also highlights the environmental issues that underrepresented students face and calls for policies to address them on both educational and socioeconomic levels. [ABSTRACT FROM AUTHOR]

We study how organizations use team selection and delegation of authority jointly to navigate uncertain environments. To do so, we model a managerial decision environment in which a manager both determines the skill heterogeneity of the workers and determines whether to retain or delegate the ability to allocate tasks. Delegation enables better-informed workers to allocate tasks more efficiently when uncertainty is high relative to the incentive conflict between manager and worker. Our novel approach allows us to illustrate that this conflict is endogenously determined by the team selection decision. Experimental data support—although not globally—the direction of our theoretical hypotheses and offer insight into how and why choices deviate from expected behavior. Notably, we identify behavioral characteristics that aid decisions along each dimension. Deliberative thinking improves all decisions under low uncertainty and improves team selection regardless of the level of uncertainty. Risk tolerance improves all decisions in highly uncertain situations and helps managers optimally delegate decision rights in all settings. The results highlight potentially costly ways in which managers seek to simplify their decisions but show how deliberative thinking and risk tolerance can improve performance in a complementary manner. History: This paper has been accepted for the Organization Science Special Issue on Experiments in Organizational Theory. Funding: The authors thank Florida State University and the Barcelona Graduate School of Economics for financial support. Supplemental Material: The data files and online appendix are available at https://doi.org/10.1287/orsc.2021.1545. [ABSTRACT FROM AUTHOR]

This article will compare results from two surveys sent to the university libraries at Valdosta State University and Florida State University. The initial survey in 2016, asked patrons to describe their format preferences when looking for library materials and indicate if their format preferences changed when looking for pleasure reading or academic research. When the COVID-19 pandemic forced people out of physical libraries and onto online libraries visited from home, two of the authors wondered how this would change a patron's preference regarding electronic formats, leading to a second survey in 2022. The conclusion gives insight on how this information should impact collection development policies in the future. [ABSTRACT FROM AUTHOR]

Introduction: Lung cancer is a leading cause of cancer incidence and death in the United States. Although most firefighters are fit and do not smoke, they are exposed to many known carcinogens during and in the aftermath of firefighting activities. Comprehensive epidemiologic investigations on lung cancer survival for both career and volunteer firefighters have not been undertaken. Methods: Data from the Florida Cancer Data System (1981-2014) were linked with firefighter certification records from the Florida State Fire Marshal's Office to identify all patients of this occupational group; lung cancer cause-specific survival data were compared with other occupational groups using Cox regression models with occupation as the main effect. Adjusted hazard ratios (aHR) and 95% confidence intervals (95% CI) were calculated. Results: Out of 210,541 male lung cancer cases diagnosed in Florida (1981-2014), 761 were firefighters (604 career, 157 volunteer). Lung cancer death was similar between volunteer (75.2%) and career firefighters (74.0%) but lower than non-firefighters (80.0%). Survival at 5 years was higher among firefighters (29.7%; career: 30.3%; volunteer: 27.4%) than non-firefighters (23.8%). In a multivariable model, compared with non-firefighters, firefighters have significantly higher cause-specific survival (aHR = 0.84; 95% CI: 0.77-0.91; p < 0.001). However, there were no significant survival differences between career and volunteer firefighters (1.14; 0.93-1.39; p = 0.213). In a separate multivariable model with firefighters as the comparator, other broad occupational groups had significantly lower cause-specific survival [white collar: 1.11 (1.02-1.21); blue collar: 1.15 (1.05-1.25); service: 1.13 (1.03-1.25); others/unknown: 1.21 (1.12-1.32); all pvalues < 0.02]. Conclusion: Lung cancer survival is significantly higher among firefighters compared with non-firefighters, but there is no significant difference between career and volunteer firefighters. Improved survival for firefighters might be due to a healthy worker effect, lower smoking prevalence relative to other worker groups, and possibly superior treatment adherence and compliance. Many firefighters are cross-trained as EMTs/paramedics and possess a level of medical knowledge that may favorably impact treatment engagement and better navigation of complex cancer care. [ABSTRACT FROM AUTHOR]