Welcome to SOAR: Shocker Open Access Repository!
SOAR is the institutional repository of Wichita State University. Its primary purpose is to make the University’s digital scholarship available to a global audience and to serve as a reliable digital storage solution. SOAR functions dually as both a publication platform and a digital archive. University faculty and staff are encouraged to publish their research works, data, or documents in SOAR. For student submissions, a recommendation from their professors is required.
- About SOAR
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- ISSN: 2997-3686
- Contact us: soar@wichita.edu
Recent Submissions
Item Optimal you: Unlock your full potential(Wichita State University, 2025-05)Optimal You is a wellness platform designed to help individuals and organizations enhance their health and performance through evidence-based protocols, corporate retreats, and digital resources. Combining innovation design, digital marketing, and wellness, the platform offers fitness, recovery, mindfulness, and nutrition programs. With a focus on accessibility and community engagement, Optimal You empowers users to optimize their well-being through expert guidance and interactive wellness experiences.Item Audience-centered-experience techniques for geoscience interpretive programs within the National Park Service(Wichita State University, 2025-05)The interpretation and presentation of geosciences and geoscience resources within the National Park Service is constantly being innovated and improved as society changes and new interpretive techniques are being developed. The most recent developments involve the use of Audience Centered Experiences (ACE). briefly understood as connecting the audience's life experiences and perspectives to the protected resource at hand. Through a design-thinking method of qualitative analvsis of the larger bodv of literature related to interpretation and park ranger perspectives on current practices within the National Park Service. I aimed to discover the current most effective ACE interpretation techniques for geoscience resources. The qualitative analvsis approaches included online questionnaires completed by current or former National Park Service Interpretive Rangers with support from an IRB and collection of conceptual data from published Interpretation training, peer-reviewed articles. and other published NPS literature. A prototype ACE interpretive program plan for geosciences was developed to demonstrate the most common and supported techniques in action. This prototype was reviewed by a National Park Service Park Raneer content expert on interpretation and geosciences, who provided feedback that was implemented into the final program prototype. I was supported by a committee including my faculty mentor, a Geology content expert. and a design-thinking content expert.Item Semiotics in video games through a sociological lens(Wichita State University, 2024-05)This literary research examined semiotics within video game design, how it is enhanced through symbolism, how the application of semiotics immerses the player, and how it affects player agency. Games are unique amongst different media as a method of interactive storytelling, and its popularity has grown to become one of the fastest growing industries. As the industry has moved to a global scene, many different cultures and societies are playing the same games. Sociology’s theory of semiotics may be applied to emphasize the importance of interpreting signs amongst large spreads of societies in order to best integrate the player. To do so, it is beneficial to examine the history of video games, how pop culture becomes popular, why so many people turn to media, why there are so many complaints about games, and how people are exposed to media. In relation to video game design, analyzing social action, symbolic interactionism, and structural functionalism allow many recommendations of design choices that best apply towards full immersion of the player, no matter the background. However, the future of artificial intelligence may very well change the way the industry operates. Regardless, developers have a great hold on player agency and perceived autonomy through the application of sociological theory and symbolism.Item Advancing disability inclusion in nursing education: A call for national data collection and collective leadership(W.B. Saunders, 2025-05-28)[No abstract available]Item Determinants and drivers of large negative book-tax differences: Evidence from S&P 500(Multidisciplinary Digital Publishing Institute (MDPI), 2025-05-23)Temporary book-tax differences (BTDs) serve as critical proxies for understanding corporate earnings management and tax planning. However, the drivers of large negative BTDs (LNBTDs)—where book income falls below taxable income—remain underexplored. This study investigates the determinants and components of LNBTDs, focusing on their relationship with deferred tax assets (DTAs) and liabilities (DTLs). Utilizing hand-collected data from the tax disclosures of S&P 500 firms’ 10-K filings (2007–2023), I analyze 4685 firm-year observations to identify specific accounting items driving LNBTDs. Findings reveal that deferred revenue, goodwill impairments, R&D, CapEx, environmental obligations, pensions, contingency liabilities, leases, and receivables are significant contributors, often generating substantial DTAs due to timing mismatches between book and tax recognition. Notably, high-tech industries, like the pharmaceutical, medical, and computers and software industries, exhibit pronounced LNBTDs, driven by upfront revenue recognition for tax purposes and deferred recognition for financial reporting, capitalization, amortization and depreciation effects, and other deferred tax components. Regression analyses confirm strong associations between these components and LNBTDs, with asymmetry in reversal patterns suggesting that initial differences do not always offset symmetrically over time. While prior research emphasizes large positive BTDs and tax avoidance, this study highlights economic and industry-specific characteristics as key LNBTD drivers, with limited evidence of earnings manipulation via deferred taxes. These insights enhance the value relevance of deferred tax disclosures and offer implications for reporting standards, tax policy, and research into BTD dynamics. © 2025 by the author.
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