Category: Academic Reportage

Source: The Conversation – USA (2) – By Sharlette A. Kellum, Associate Professor of Criminal Justice, Texas Southern University

When I checked my 10-year-old daughter’s TikTok messages in early February 2026, I expected to find the usual mix of dance challenges, school jokes and anime clips. Instead, I saw a stranger ask her, “Do you like children?” She responded to the stranger: “I’m not a MAP.”

I had never heard the term before. When I asked her what “MAP” meant, she simply answered that it stands for minor-attracted person. In that moment, I realized something unsettling but important: Children are encountering coded language online long before many parents even know it exists.

Why I’m writing about this

In my broader research on online harms to children and teens, I examine how the design and governance of websites and apps influence real‑world safety outcomes.

My forthcoming research explores how social media platforms, messaging apps and gaming communities succeed and fail at protecting young people from grooming attempts, unwanted contact and other forms of online exploitation.

That’s why my daughter’s response stopped me cold.

Despite months of research on how major digital platforms like TikTok, Instagram and YouTube shape online safety, I had never encountered the term MAP. However, after only two months of chatting on TikTok, she had.

The terms parents should know

MAP is a term that appears in some academic literature related to child protection policy and sexual exploitation prevention, and in online spaces such as forums, Reddit communities and niche social media groups. But it remains unfamiliar to many parents and caregivers.

Fact-checking organizations like Snopes have addressed the term MAP repeatedly because of how often it surfaces without explanation.

MAP exists within a wider ecosystem of euphemisms and coded references. Being able to recognize these terms early can help parents identify potentially dangerous interactions and understand when someone online may be attempting to mask harmful intent. Awareness of this language gives adults a clearer sense of when to step in and support their children’s safety on social media.

Parents and their children may see or hear these terms on popular apps and sites like TikTok, YouTube, Instagram, Discord and Reddit. These terms include:

• NOMAP/Non-offending MAP and Anti contact MAP: Labels used by people who identify as minor attracted and claim they do not act on their attraction to children but still seek legitimacy or community.

• 764, or 7 6 4: A numerical code used in certain forums, including niche Reddit threads and specialized message boards, to signal attraction to minors without using explicit language.

• Age of Attraction, or AOA: A term used by MAPs to relay their age preference – typically starting at 11 years old.

• Adult-Minor Sexual Contact, or AMSC: A term used by people who believe children should have sexual autonomy and can decide whether they want to engage in sexual activity with an adult – a position widely rejected by child protection experts.

• Adult Friend and Young Friend, or AF/YF: Identifies people that are in MAP relationships.

Why kids encounter this language first

Children and teens spend substantial amounts of time online. A 2025 Pew Research Center survey found that roughly 1 in 5 U.S. teens say they are on platforms such as TikTok and YouTube almost constantly, with YouTube, TikTok, Instagram and Snapchat among the most widely used platforms.

Young people are remarkably good at picking up meaning from context. They notice tone, repetition and how others react. They may not fully understand where a term came from, but they understand how it functions socially, meaning what it signals, when it’s a joke and when it’s a warning.

Journalists and linguists describe this phenomenon as algospeak: language shaped by algorithmic moderation rather than clarity or transparency.

Adults, by contrast, often encounter these terms only after something alarming happens. By then, the language may already feel normalized to kids.

How harmful interactions slip past moderation

Most major social media platforms rely heavily on automated moderation systems. These systems are effective at catching explicit words or previously flagged phrases.

Research and reporting show that when moderation falls behind evolving terminology, harmful interactions – especially those involving adults initiating contact with children or teens – often follow a predictable progression:

The first step includes people using euphemisms instead of explicit terms. “MAP” is less likely to trigger moderation or be flagged for removal than the word “pedophile” it often replaces.

People also often use numbers or emojis to communicate their meaning indirectly. Codes like “764” or certain emoji combinations can signal meaning without using recognizable words.

Some people embed terms in memes, jokes or ironic commentary. This makes harmful language appear harmless or funny.

Other people use aesthetic camouflage, meaning anime avatars, pastel color schemes or cute usernames to appear harmless or youth-friendly.

Adults may also move conversations to private messages. Initial contact often happens in public comments, but the real conversation shifts to private direct messages, or DMs.

Finally, another warning sign is when people online create backup accounts. When one account is flagged, another appears quickly.

Proactive parental education

Most online safety advice is reactive: Adults are encouraged to respond after a term appears or after a child feels uncomfortable.

Research increasingly shows that effective protection often begins earlier, with parents helping children understand how digital environments work. Studies on youth digital literacy suggest that children benefit from understanding that algorithms reward attention, repetition and engagement rather than safety.

Knowing that the app thinks you like something if you stop and watch it helps young users see content as something pushed toward them, not something they sought out.

Some families introduce general conversations about coded language early during late elementary or early middle school. Discussing why people use euphemisms online prepares children to pause and ask questions when unfamiliar terms appear. Research on parental mediation also finds that rehearsed responses help children disengage from uncomfortable interactions. Simple scripts such as “I don’t want to talk about that,” “I’m blocking you” or “I’m logging off now” can help reduce hesitation.

Parents spending time with their kids as they interact with others on apps and websites – not to police them but to interpret what they are seeing – can also help children and teens learn how to analyze digital behavior the same way they analyze peer pressure offline.

Studies also show that children and teens who understand they don’t owe strangers politeness, personal details or continued conversation are less vulnerable to manipulation.

Awareness, not alarm, is a powerful tool for families navigating online spaces where harmful language and intent are often hidden in plain sight. When adults stay engaged and proactive, children are better equipped to recognize when something feels wrong and to talk about it with the people they trust.

Sharlette A. Kellum does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond their academic appointment.

– ref. Teenagers and younger kids are learning coded predator phrases like ‘MAP’ online, long before their parents have even heard of it – https://theconversation.com/teenagers-and-younger-kids-are-learning-coded-predator-phrases-like-map-online-long-before-their-parents-have-even-heard-of-it-277460

Source: The Conversation – USA (2) – By Annette Nellen, Professor of Tax and Accounting, San José State University

About 1 in 10 American workers are earning a living as a gig worker. That means they find their customers through Lyft, DoorDash, TaskRabbit and other digital platforms, or do another form of what the IRS and others call “on-demand work.”

As a certified public accountant, attorney and tax professor, I study how new tax rules affect businesses and individuals, as well as the complexities that narrowly tailored tax breaks that apply to only certain groups of taxpayers bring about.

The big tax reform package that President Donald Trump signed into law in July 2025 included two changes that affect many gig workers. One is a new tax break on money that workers earn through tips, whether they are self-employed or work as an employee. The other is a change to the rules guiding the information that gig workers and the IRS must receive about how much workers earn from platforms like Uber.

Maximum deduction is $25,000

Trump promised a new tax deduction for tips during his 2024 presidential campaign. Former Vice President Kamala Harris, his opponent, echoed that pledge, but she paired it with a pledge to double the federal minimum wage to US$15 an hour.

This new deduction allows up to $25,000 in tip income to be subtracted from a worker’s taxable income during the 2025, 2026, 2027 and 2028 tax years. The new tax break can provide significant savings for some employees and self-employed people.

The savings will vary widely depending on income.

For example, a tipped worker in the 24% tax bracket eligible for the maximum $25,000 tip deduction would save $6,000 on their yearly tax bill. People who earn less and are in a lower tax bracket, and who earn less in tips than the maximum deduction allowed, would not save as much.

An example of that would be a tipped worker in a 12% tax bracket who earns $7,000 through tips. They would save only $840 on their taxes after deducting their tip income. But this is a savings other workers who earn the same amount of income – but without any of it in tips – will not receive.

The new tax break is computed and reported on a new federal form, Schedule 1-A, Additional Deductions.

House Republicans estimate that this tax break will, on average, save tipped workers $1,300 a year.

Rules and regulations

As with all tax breaks, there are lots of rules in place that can determine if someone is eligible for a deduction, and if so, how big.

Only restaurant servers, barbers, house cleaners, babysitters and other workers in occupations where tips are customary are eligible for the tip-related tax break. As required by Congress, the IRS created a list of traditionally tipped occupations. It includes rideshare drivers, pet sitters and several others.

Customers must have voluntarily paid all tax-deductible tips.

That means if a gig worker or their employer computes a tip amount and requires customers to pay it, that tip isn’t tax-deductible. Also, the tip must be paid in cash or by credit, debit or gift card.

Tips paid with cryptocurrency, lottery tickets or any other form of property don’t generate a tip deduction.

Tips must be reported to the workers and IRS

Self-employed people will need to confirm they received a 1099 form and that their tip income is included in the total income shown on that form. For 2025, they will need to use their own records to determine how much tip income they earned, only counting tips that customers voluntarily paid. Gig workers should be able to find this detail in the records the platform company keeps in the worker’s online account.

Gig workers who find customers through online platforms usually receive a Form 1099-K from those companies, which shows the total amount charged to all customers – including tips – before the platform company’s fee is subtracted.

For 2025, employers and platforms that issue 1099 forms to gig workers do not have to separately show the tip income on the 1099 forms. But they will need to do so in 2026, 2027 and 2028.

An exception to the new rule

Self-employed workers need to be aware of a restriction on the new no-tax-on-tips rule: You can’t deduct so much in tips from your taxable income that it results in a loss for your business.

Many self-employed people do earn enough income to get the $25,000 maximum tip deduction, assuming they have at least $25,000 of qualified tip income. But others with high expenses relative to what they earn may not be able to deduct all of their tip income.

Another restriction that some tip earners may soon face is that they can’t earn tips in what Congress calls a “specified service trade or business,” such as performing arts or a business where the reputation or skill of the owner is a significant aspect of the business.

For example, a self-employed pianist who gets tips when they play at a bar still has to pay tax on their tips as was required for everyone prior to 2025 – no tip deduction.

The IRS plans to issue more details on this restriction in 2026, but in the meantime, it can be ignored for 2025, and that hypothetical pianist can deduct the tips they earned in 2025 up to $25,000.

Here are three more caveats:

Only workers who have Social Security numbers can deduct tips from their taxable income.

Married workers must file as married filing jointly, rather than separately.

Finally, single people with incomes over $150,000 and married couples earning more than $300,000 will see their tip income deduction phase down.

New reporting thresholds

Gig workers are also affected by another change in the tax and spending package of 2025.

As noted earlier, Form 1099-K is the typical reporting form gig workers receive from platforms that handle the collection of payments from customers and transfer the worker’s share to them. As of 2025, the gig work company only needs to issue the form to the worker and to the IRS if they processed payments for the worker that exceeded $20,000 and involved more than 200 transactions.

Before 2025, these companies, as well as payment systems like Venmo and PayPal, were required to issue the 1099-K form if over $600 of payments were processed for the sale of goods and services, regardless of how many transactions occurred.

A few states set the thresholds for issuing a 1099-K form below what the federal government mandates. For example, workers making at least $600 through a platform in Maryland and Virginia must be issued a 1099-K.

Uber, Lyft and other platforms can voluntarily issue a Form 1099-K that has a total of the income the worker earned that’s below the filing threshold. Because a tip income deduction is only allowed if the tips are reported on a 1099 form, it is likely that platform companies will issue the forms to all gig workers who found work through them so the workers can claim the tip deduction.

What’s staying the same

To be sure, some things have not changed for gig workers. Because they are self-employed, they can deduct what they spend on their businesses, such as software subscriptions and travel, to lower their taxable income – reducing what they spend on taxes.

But unlike employees who pay income taxes throughout the year through payments their employers withhold from every paycheck to cover their federal income, Social Security and Medicare taxes, self-employed Americans must compute and make quarterly estimated tax payments.

Also, self-employed workers can still claim a deduction for the miles they drive for work, which rose from 70 cents per mile in 2025 to 72.5 cents in 2026. Additional tax deductions for the self-employed include any insurance needed to cover their business, and some retirement plan options.

Many gig workers will find that their state income tax bills mostly stay the same. That’s because some states, such as California and Massachusetts, don’t allow the deduction of income from tips on state income tax returns.

Like most tax breaks, the new deduction for tips can be more complicated than you might expect, particularly for self-employed people. But the IRS does offer some resources that can help gig workers, and others eligible to claim it, compute what they can or can’t deduct from their taxable income – at least until tax rules change again.

Annette Nellen does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond their academic appointment.

– ref. What gig workers and employees who get tips need to know about the new no-tax-on-tips tax break – https://theconversation.com/what-gig-workers-and-employees-who-get-tips-need-to-know-about-the-new-no-tax-on-tips-tax-break-276824

Source: The Conversation – USA (2) – By Paul Sanchez Ruiz, Professor of Management and Entrepreneurship, Iowa State University

Entrepreneurs displaying narcissistic behavior are better able to convince investors to give them money when their grandiosity comes across as confidence as opposed to defensiveness or arrogance.

That’s what we learned from watching 12 seasons of the popular reality TV show “Shark Tank” to better understand how an entrepreneur’s psychological profile affects their ability to secure funding.

My research focuses on how entrepreneurs respond to challenges, including how personality affects their work. My colleagues and I based our study off the concept that there are two distinct “flavors” of narcissism: narcissistic admiration and narcissistic rivalry.

Narcissistic admiration means wanting others to like you and think highly of you, while its more contentious counterpart, narcissistic rivalry, refers to putting others down to feel better about yourself.

Our research, published in Organization Science last year, analyzed 789 pitches featured on “Shark Tank.” For each pitch in our sample, professional psychologists used a validated psychometric scale to score the founder-CEO’s admiration and rivalry behaviors. We then measured investors’ immediate reactions by analyzing the emotional tone of their response – how positive or negative their language was – and linked that sentiment to funding outcomes.

Narcissism was then measured for each CEO using our coding approach, producing continuous scores that range from lower to higher levels of narcissistic admiration and rivalry. Our analyses leverage this variation, particularly higher levels, but the sample itself was not constructed based on narcissism.

We concluded that founders who displayed narcissistic admiration were more likely to secure funding.

For example, in a pitch, it’s the charming founder weaving a compelling story about the company (“Let me impress you”) and the future (“I can lead us there”).

Meanwhile, founders displaying narcissistic rivalry were less likely to nail down a deal, even if their business plan was solid. Their defensive style can look like arrogance or hostility. In pitches we reviewed, this was the founder who bristled at questions (“Don’t challenge me”) or talked down to the investor.

In other words: Not all “confidence” plays the same in the pitch room.

Why it matters

Narcissism is common among leaders in executive roles, and it’s often treated as either a secret advantage or a dangerous flaw. Our findings suggest the more useful question is: Which version shows up when the pressure is on?

“Shark Tank” offers a rare window into the inner workings of early-stage investing. Entrepreneurs make short pitches to experienced investors, who weigh market trends and financial projections that may be only educated guesses. The products are sometimes still in the prototype stage.

The investors, or “sharks,” must rely on quick interpersonal cues about the founder, and the pitch itself captures the interaction they are reacting to in the moment. Then there is an observable outcome: deal or no deal, and the amount invested.

For entrepreneurs, confidence and bold vision can be assets, but only when paired with openness and composure. Investors seem to respond well to founders who can sell a big idea without turning challenging questions into showdowns.

And this isn’t just about reality television. Venture capital meetings, accelerator demo days and even corporate board presentations often hinge on short, high-stakes interactions where impressions of the leader quickly become impressions of the venture.

What’s next

Going forward, we want to test whether the same dynamics hold in less public settings, such as private venture capital meetings where the camera isn’t running.

We also want to understand whether rivalry-based behavior is ever rewarded (for example, in highly adversarial negotiations), and whether different investors interpret the same behavior differently.

The Research Brief is a short take on interesting academic work.

Paul Sanchez Ruiz does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond their academic appointment.

– ref. What I learned from analyzing 789 ‘Shark Tank’ pitches: Narcissists get funding if they’re not arrogant or defensive – https://theconversation.com/what-i-learned-from-analyzing-789-shark-tank-pitches-narcissists-get-funding-if-theyre-not-arrogant-or-defensive-276803

Source: The Conversation – USA (3) – By Samuel Perry, Associate Professor of Rhetoric, Baylor University

Defense Secretary Pete Hegseth’s conservative evangelical religious beliefs drew attention even before his confirmation hearings in January 2025. He is a member of the Communion of Reformed Evangelical Churches – CREC – whose beliefs have been influenced by a 20th-century movement called Christian Reconstructionism.

Many CREC leaders call for the implementation of biblical law and a theocratic state structured on Christian patriarchy. Theocratic states are ruled according to religious laws, which in the case of the CREC means a conservative evangelical understanding of Christianity.

The CREC website claims to have over 160 churches and parishes spread across North America, Europe, Asia and South America.

Hegseth’s use of religious language and prayers has raised questions about his religious beliefs in relation to his role as secretary of defense. At a prayer service on March 25, 2026, during the current war in Iran, Hegseth said, “Let every round find its mark against the enemies of righteousness and our great nation.” He went on to add: “Give them wisdom in every decision, endurance for the trial ahead, unbreakable unity, and overwhelming violence of action against those who deserve no mercy.”

As a scholar of the Christian right, I have studied the CREC. To understand Hegseth’s rhetoric, it is helpful to understand what the CREC is and its controversial leadership.

What is the CREC?

The CREC church is a network of churches across the globe. It is associated with the congregation of Doug Wilson, the pastor who founded Christ Church in Moscow, Idaho. Christ Church is the flagship church of the CREC and operates as a denominational headquarters. Wilson grew up in the town, where his father was an evangelical minister.

Wilson co-founded the CREC in 1993 and is the public figure most associated with the network of churches. Christ Church operates as the hub for Logos Schools, Canon Press and New Saint Andrews College, all located in Moscow.

Logos is a set of private schools and homeschooling curriculum; Canon Press is a publishing house and media company; and New Saint Andrews College is a university. All of these were founded by Wilson and associated with Christ Church. All espouse the view that Christians are at odds with – or at war with – secular society.

While he is not Hegseth’s pastor, Wilson is the most influential voice in the CREC, and the two men have spoken approvingly of one another.

Hegseth invited Wilson to give a prayer service at the Pentagon in February 2026. Wilson told the assembled military members, “If you bear the name of Jesus Christ, there is no armor greater than that. Not only so, but all the devil’s R&D teams have not come up with armor-piercing anything.” In other words, Wilson tied the success and safety of military members and their missions to a belief in Jesus Christ and the military’s enemies as agents of the devil.

As Wilson steadily grew Christ Church in Moscow, Idaho, he and its members sought to spread their message by making Moscow a conservative town and establishing churches beyond it. Of his hometown, Wilson plainly states, “Our desire is to make Moscow a Christian town.”

The CREC doctrine is opposed to religious pluralism or political points of view that diverge from its theology. On its website, the CREC says it is “committed to maintaining its Reformed faith, avoiding the pitfalls of cultural relevance and political compromise that destroys our doctrinal integrity.”

CREC churches adhere to a highly patriarchal and conservative interpretation of Scripture. Wilson has said that in a sexual relationship, “A woman receives, surrenders, accepts.”

Church-state separation

In a broader political sense, CREC theology includes the belief that the establishment clause of the Constitution does not require a separation of church and state. The most common reading of the establishment clause is that freedom of religion prohibits the installation of a state religion or religious tests to hold state office.

According to scholar of religion Julie Ingersoll, in this religious community there is “no distinction between religious issues and political ones.”

The CREC broadly asserts that the government and anyone serving in it should be Christian. For Wilson, this means Christians and only Christians are qualified to hold political office in the United States.

‘Church planting’

Scholar of religion Matthew Taylor explained in an interview with the Nashville Tennessean, “They believe the church is supposed to be militant in the world, is supposed to be reforming the world, and in some ways conquering the world.”

While the CREC may not have the name recognition of some large evangelical denominations or the visibility of some megachurches, it boasts churches across the United States and internationally.

Like some other evangelical denominations, the CREC uses “church planting” to grow its network. Planted churches do not require a centralized governing body to ordain their founding. Instead, those interested in starting a CREC congregation contact the CREC. The CREC then provides materials and literature for people to use in their church.

CREC controversies

As the church network has grown, it has drawn attention and scrutiny. In 1996, Wilson published a book positively depicting slavery and claiming slavery cultivated “affection among the races.”

Accusations of sexual abuse and the church’s handling of it have also brought national news coverage. Vice media’s Sarah Stankorb interviewed many women who talked about a culture, especially in marriage, where sexual abuse and assault was common. That reporting led to a podcast that details the accounts of survivors. In interviews, Wilson has denied any wrongdoing and said that claims of sexual abuse would be directed to the proper authorities.

Hegseth’s actions in May and June of 2025 as secretary of defense concerning gender identity and banning trans people from serving in the military, in addition to stripping gay activist and politician Harvey Milk’s name from a Navy ship, brought more attention to the CREC.

Hegseth’s religious rhetoric

As the Trump administration engages in military conflicts around the globe, Hegseth often uses religious language to justify them.

In a March 5, 2026, speech to South American and Central American leaders, Hegseth justified intervention in Venezuela, the blockade of Cuba and the attacks on boats across the region by invoking a shared Christian identity.

Hegseth said, “We share the same interests, and, because of this, we face an essential test – whether our nations will be and remain Western nations with distinct characteristics, Christian nations under God, proud of our shared heritage with strong borders and prosperous people, ruled not by violence and chaos but by law, order, and common sense.”

Hegseth’s comments about Iran since bombing began on Feb. 28 have also invoked religion. Some of these invocations align with Hegseth’s recurring references to the Crusades in the Middle Ages – a centuries-long holy war between Christians and Muslims. Hegseth has a tattoo that says “Deus Vult” – “God wills it” – the rallying cry of Crusaders, another with the Arabic word for infidel, and the Jerusalem cross, a prominent Christian nationalist symbol. He also published a book titled “American Crusade.”

In framing the use of overwhelming force in Iran, Hegseth said, “We’re fighting religious fanatics who seek a nuclear capability in order for some religious Armageddon.”

As long as Hegseth remains the secretary of defense, his affiliation with the CREC and religious language will likely provide insight into how these conflicts are managed at home and abroad.

This is an updated version of a piece first published on June 20, 2025.

Samuel Perry does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond their academic appointment.

– ref. What is CREC and how does it shape Pete Hegseth’s religious rhetoric? – https://theconversation.com/what-is-crec-and-how-does-it-shape-pete-hegseths-religious-rhetoric-279637