Sales tax enforcement: An empirical analysis of compliance enforcement methodologies and pathologies

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. ^ The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.^

The development of rubrics to measure undergraduate students' global awareness and global perspective: A validity study

Higher education institutions across the United States have developed global learning initiatives to support student achievement of global awareness and global perspective, but assessment options for these outcomes are extremely limited. A review of research for a global learning initiative at a large, Hispanic-serving, urban, public, research university in South Florida found a lack of instruments designed to measure global awareness and global perspective in the context of an authentic performance assessment. This quasi-experimental study explored the development of two rubrics for the global learning initiative and the extent to which evidence supported the rubrics' validity and reliability. One holistic rubric was developed to measure students' global awareness and the second to measure their global perspective. The study utilized a pretest/posttest nonequivalent group design. Multiple linear regression was used to ascertain the rubrics' ability to discern and compare average learning gains of undergraduate students enrolled in two global learning courses and students enrolled in two non-global learning courses. Parallel pretest/posttest forms of the performance task required students to respond to two open-ended questions, aligned with the learning outcomes, concerning a complex case narrative. Trained faculty raters read responses and used the rubrics to measure students' global awareness and perspective. Reliability was tested by calculating the rates of agreement among raters. Evidence supported the finding that the global awareness and global perspective rubrics yielded scores that were highly reliable measures of students' development of these learning outcomes. Chi-square tests of frequency found significant rates of inter-rater agreement exceeding the study's .80 minimum requirement. Evidence also supported the finding that the rubrics yielded scores that were valid measures of students' global awareness and global perspective. Regression analyses found little evidence of main effects; however, post hoc analyses revealed a significant interaction between global awareness pretest scores and the treatment, the global learning course. Significant interaction was also found between global perspective pretest scores and the treatment. These crossover interactions supported the finding that the global awareness and global perspective rubrics could be used to detect learning differences between the treatment and control groups as well as differences within the treatment group.

Participation in a positive youth development program and multi -problem alternative high school students' transformative goals: An investigation of the theoretical and methodological utility and validity of the Transformative Goal Attainment (TGAS)

There is a growing body of literature that provides evidence for the efficacy of positive youth development programs in general and preliminary empirical support for the efficacy of the Changing Lives Program (CLP) in particular. This dissertation sought to extend previous efforts to develop and preliminarily examine the Transformative Goal Attainment Scale (TGAS) as a measure of participant empowerment in the promotion of positive development. Consistent with recent advances in the use of qualitative research methods, this dissertation sought to further investigate the utility of Relational Data Analysis (RDA) for providing categorizations of qualitative open-ended response data. In particular, a qualitative index of Transformative Goals, TG, was developed to complement the previously developed quantitative index of Transformative Goal Attainment (TGA), and RDA procedures for calculating reliability and content validity were refined. Second, as a Stage I pilot/feasibility study this study preliminarily examined the potentially mediating role of empowerment, as indexed by the TGAS, in the promotion of positive development. ^ Fifty-seven participants took part in this study, forty CLP intervention participants and seventeen control condition participants. All 57 participants were administered the study's measures just prior to and just following the fall 2003 semester. This study thus used a short-term longitudinal quasi-experimental research design with a comparison control group. ^ RDA procedures were refined and applied to the categorization of open-ended response data regarding participants' transformative goals (TG) and future possible selves (PSQ-QE). These analyses revealed relatively strong, indirect evidence for the construct validity of the categories as well as their theoretically meaningful structural organization, thereby providing sufficient support for the utility of RDA procedures in the categorization of qualitative open-ended response data. ^ In addition, transformative goals (TG) and future possible selves (PSQ-QE), and the quantitative index of perceived goal attainment (TGA) were evaluated as potential mediators of positive development by testing their relationships to other indices of positive intervention outcome within a four-step method involving both analysis of variance (ANOVA and RMANOVAs) and regression analysis. Though more limited in scope than the efforts at the development and refinement of the measures of these mediators, the results were also promising. ^

The effects of jigsaw cooperative learning on motivation to learn English at Chung -Hwa Institute of Technology, Taiwan

The Ministry of Education (MOE) of the Republic of China in Taiwan considers English to be one of the keys to raising Taiwan's international competitiveness and requires students attending institutes of technology to receive instruction in English as a foreign language (EFL). This study focused on impacts of the use of cooperative learning as a teaching method on EFL learners. The setting was the English classes of Chung-Hwa Institute of Technology (CHIT). The subjects were 77 students from two classes, majoring in Business Administration. ^ The purpose of this study was to determine the differential effects (i.e., achievement in learning English, motivation orientation and intensity, and attitude concerning English language and culture) on students between the traditional Chinese teaching method and the Jigsaw cooperative learning method at CHIT. ^ The research design for the study was quasi-experimental and descriptive. This study utilized three survey instruments and final exam grades to investigate the effect of Jigsaw on the EFL students' competency in English, and on their attitudes about, and level of motivation toward learning English. The independent variable was the instructional method: one class utilized the Jigsaw approach to cooperative learning while the other utilized the traditional Chinese approach. The dependent variables were academic performance, motivation orientation toward English, motivation intensity toward learning English, and attitude toward learning of English and English culture as determined by final exam and questionnaire scores. The questionnaires and exam were administrated at the beginning and end of the semester. ^ Data analysis indicated that students learning cooperatively had higher final course grades and made more integrative statements on the measure of orientation toward learning English than students who learned using the traditional Chinese methods. Participants who learned using cooperative strategies had more positive attitudes about learning English connected with their desire to associate with English speakers and had more positive attitudes about the learning mechanism they experienced than those instructed though traditional Chinese learning strategies. There were no differences between the groups on the measure of motivation intensity. Recommendations were made to improve the use of the Jigsaw method of cooperative learning through both pedagogical and policy modifications. ^

The effect of reciprocal mapping on high-risk sixth-grade students' social studies achievement

Reading deficits in students in Grades 4 to 12 are evident in American schools. Informational text is particularly difficult for students. This quasi-experimental study (N=138) investigated sixth-grade students' achievement in social studies using the Reciprocal Mapping instructional routine, compared to sixth-grade students' achievement taught with a traditional approach. The Reciprocal Mapping instructional routine incorporated explicit instruction in text structure using graphic organizers. Students created their own graphic organizers and used them to write about social studies content. The comparison group used a traditional approach, students' reading the textbook and answering questions. Students for this study included sixth-graders in the seven sixth-grade classrooms in two public schools in a small, rural south Florida school district. A focus of this study was to determine the helpfulness of the intervention for at-risk readers. To determine students considered to be at-risk, the researcher used data from the reading portion of the Florida Comprehensive Assessment Test (FCAT), 2011-2012, that considers Level 1 and 2 as at-risk readers. The quasi-experimental study used a pretest-posttest control group design, with students assigned to treatment groups by class. Two teachers at the two rural sites were trained on the Reciprocal Mapping instructional routine and taught students in both the experimental and control groups for an equivalent amount of time over a 5-week period. Results of the 3 x 2 factorial ANCOVA found a significant positive difference favoring the experimental group's social studies achievement as compared to that of the comparison group as measured by the pre/post unit test from the social studies series (McGraw-Hill, 2013), when controlling for initial differences in students' reading FCAT scores. Interactions for high-risk struggling readers were investigated using the significance level p < .05. Due to no significant interaction the main effects of treatment were interpreted. The pretest was used as a covariate and the multivariate analysis was found to be significant. Therefore, analysis of covariance was run on each of the dependent variable as a follow-up. Reciprocal Mapping was found to be significant in posttest scores, independent of gender and level of risk, and while holding the pretest scores constant. Findings showed there was a significant difference in the performance of the high-risk reading students taught with the Reciprocal Mapping intervention who scored statistically better than students in the control group. Further study findings showed that teacher fidelity of implementation of the treatment had a statistically significant relationship in predicting posttest scores when controlling for pretest scores. Study results indicated that improving students' use of text structure through the Reciprocal Mapping instructional routine positively supported sixth-grade students' social studies achievement.

The effectiveness of an intelligent tutoring system on the attitude and achievement of developmental mathematics students in a community college

This study examined the effectiveness of intelligent tutoring system instruction, grounded in John Anderson's ACT theory of cognition, on the achievement and attitude of developmental mathematics students in the community college setting. The quasi-experimental research used a pretest-posttest control group design. The dependent variables were problem solving achievement, overall achievement, and attitude towards mathematics. The independent variable was instructional method. Four intact classes and two instructors participated in the study for one semester. Two classes (n = 35) served as experimental groups; they received six lessons with real-world problems using intelligent tutoring system instruction. The other two classes (n = 24) served as control groups; they received six lessons with real-world problems using traditional instruction including graphing calculator support. It was hypothesized that students taught problem solving using the intelligent tutoring system would achieve more on the dependent variables than students taught without the intelligent tutoring system. Posttest mean scores for one teacher produced a significant difference in overall achievement for the experimental group. The same teacher had higher means, not significantly, for the experimental group in problem solving achievement. The study did not indicate a significant difference in attitude mean scores. It was concluded that using an intelligent tutoring system in problem solving instruction may impact student's overall mathematics achievement and problem solving achievement. Other factors must be considered, such as the teacher's classroom experience, the teacher's experience with the intelligent tutoring system, trained technical support, and trained student support; as well as student learning styles, motivation, and overall mathematics ability.

A criança com transtorno do espectro autista (TEA) e o professor: uma proposta de intervenção baseada na experiência de aprendizagem mediada (EAM)

The presence of students with Autism Spectrum Disorder (ASD) in regular schools has increased and with it, the need to develop interventional strategies that enhance their learning. One of the tools that can facilitate this process is Mediated Learning, defined as an interaction style where the teacher selects, modifies, enhances, and interprets environmental stimuli in order to promote student learning. In recent years several studies have used the Mediated Learning Experience Scale (MLE; Lidz, 1991) as a tool to assess the mediator behavior. These studies have suggested that the EAM Scale can provide important guidelines for planning educational interventions, particularly those involving students with special needs. In order to extend these findings, this study aimed to evaluate the effects of an intervention based on the Mediated Learning Experience on social / academic skills of a child with ASD, enrolled in the 4th grade of a regular elementary school. This collaborative study was held in the city of Parnamirim, state of Rio Grande do Norte, in 2014. A 9-year old boy with ASD and his teacher participated in the study. The research used a quasi-experimental A-B design (baseline and treatment) to evaluate the teacher's behavior. Qualitative procedures were also used to analyze the dyad´s responses. Teacher and student behaviors were observed in three school routines during baseline. Based on the results of this phase, a training program was designed for the teacher. Dyad behavior was analyzed again after training in the same routines. The results of this phase showed qualitative and quantitative changes in levels of teacher mediation. Additionally, data indicated that the child enhanced his social and academic skills during the intervention.

Formulação de pasta de cimento flexível utilizando planejamento experimental

Steam injection is an oil recovery method accomplished by introducing steam directly into the oil well to the reservoir. The steam causes dilation of the casing, which, after reduction in temperature, tends to return to the initial dimensions: causing the formation of cracks in the cement and loss of hydraulic isolation.. In this context, the type of the SBR latex is used to improve the flexibility of the cement matrix by reducing the amount of fatigue failure. To prevent these failures, the mechanical resistance parameters should be carefully adjusted to well conditions. This work aims to study the mechanical behavior of cement slurry systems additivated with SBR latex for cementing oil wells subject to steam injection. Through the central composite factorial design was studied the behavior of the compressive strength by varying the density of the paste between 1.75 g /cm³ (14.6 lb/ Gal) and 1.89 g/cm³ (15,8lb / Gal), curing time between 4 days and 28 days and concentration of SBR Latex between 0 L / m³ and 534.722 L / m³ (0 gpc and 4 gpc). The results showed that increasing the concentration of SBR latex, within the given ranges, there was a decreased compression resistance and elastic modulus by increasing the elastic deformability of the slurry. From the results it can determine best slurries formulation conditions in oil well cementing operations subject to steam injection.

Formulação de pasta de cimento flexível utilizando planejamento experimental

Steam injection is an oil recovery method accomplished by introducing steam directly into the oil well to the reservoir. The steam causes dilation of the casing, which, after reduction in temperature, tends to return to the initial dimensions: causing the formation of cracks in the cement and loss of hydraulic isolation.. In this context, the type of the SBR latex is used to improve the flexibility of the cement matrix by reducing the amount of fatigue failure. To prevent these failures, the mechanical resistance parameters should be carefully adjusted to well conditions. This work aims to study the mechanical behavior of cement slurry systems additivated with SBR latex for cementing oil wells subject to steam injection. Through the central composite factorial design was studied the behavior of the compressive strength by varying the density of the paste between 1.75 g /cm³ (14.6 lb/ Gal) and 1.89 g/cm³ (15,8lb / Gal), curing time between 4 days and 28 days and concentration of SBR Latex between 0 L / m³ and 534.722 L / m³ (0 gpc and 4 gpc). The results showed that increasing the concentration of SBR latex, within the given ranges, there was a decreased compression resistance and elastic modulus by increasing the elastic deformability of the slurry. From the results it can determine best slurries formulation conditions in oil well cementing operations subject to steam injection.

Referring heroin users from compulsory detoxification centers to community methadone maintenance treatment: a comparison of three models.

BACKGROUND: Both compulsory detoxification treatment and community-based methadone maintenance treatment (MMT) exist for heroin addicts in China. We aim to examine the effectiveness of three intervention models for referring heroin addicts released from compulsory detoxification centers to community methadone maintenance treatment (MMT) clinics in Dehong prefecture, Yunnan province, China. METHODS: Using a quasi-experimental study design, three different referral models were assigned to four detoxification centers. Heroin addicts were enrolled based on their fulfillment to eligibility criteria and provision of informed consent. Two months prior to their release, information on demographic characteristics, history of heroin use, and prior participation in intervention programs was collected via a survey, and blood samples were obtained for HIV testing. All subjects were followed for six months after release from detoxification centers. Multi-level logistic regression analysis was used to examine factors predicting successful referrals to MMT clinics. RESULTS: Of the 226 participants who were released and followed, 9.7% were successfully referred to MMT(16.2% of HIV-positive participants and 7.0% of HIV-negative participants). A higher proportion of successful referrals was observed among participants who received both referral cards and MMT treatment while still in detoxification centers (25.8%) as compared to those who received both referral cards and police-assisted MMT enrollment (5.4%) and those who received referral cards only (0%). Furthermore, those who received referral cards and MMT treatment while still in detoxification had increased odds of successful referral to an MMT clinic (adjusted OR = 1.2, CI = 1.1-1.3). Having participated in an MMT program prior to detention (OR = 1.5, CI = 1.3-1.6) was the only baseline covariate associated with increased odds of successful referral. CONCLUSION: Findings suggest that providing MMT within detoxification centers promotes successful referral of heroin addicts to community-based MMT upon their release.

Design, Fabrication, and Characterization of Carbon Nanotube Field Emission Devices for Advanced Applications

Carbon nanotubes (CNTs) have recently emerged as promising candidates for electron field emission (FE) cathodes in integrated FE devices. These nanostructured carbon materials possess exceptional properties and their synthesis can be thoroughly controlled. Their integration into advanced electronic devices, including not only FE cathodes, but sensors, energy storage devices, and circuit components, has seen rapid growth in recent years. The results of the studies presented here demonstrate that the CNT field emitter is an excellent candidate for next generation vacuum microelectronics and related electron emission devices in several advanced applications.

The work presented in this study addresses determining factors that currently confine the performance and application of CNT-FE devices. Characterization studies and improvements to the FE properties of CNTs, along with Micro-Electro-Mechanical Systems (MEMS) design and fabrication, were utilized in achieving these goals. Important performance limiting parameters, including emitter lifetime and failure from poor substrate adhesion, are examined. The compatibility and integration of CNT emitters with the governing MEMS substrate (i.e., polycrystalline silicon), and its impact on these performance limiting parameters, are reported. CNT growth mechanisms and kinetics were investigated and compared to silicon (100) to improve the design of CNT emitter integrated MEMS based electronic devices, specifically in vacuum microelectronic device (VMD) applications.

Improved growth allowed for design and development of novel cold-cathode FE devices utilizing CNT field emitters. A chemical ionization (CI) source based on a CNT-FE electron source was developed and evaluated in a commercial desktop mass spectrometer for explosives trace detection. This work demonstrated the first reported use of a CNT-based ion source capable of collecting CI mass spectra. The CNT-FE source demonstrated low power requirements, pulsing capabilities, and average lifetimes of over 320 hours when operated in constant emission mode under elevated pressures, without sacrificing performance. Additionally, a novel packaged ion source for miniature mass spectrometer applications using CNT emitters, a MEMS based Nier-type geometry, and a Low Temperature Cofired Ceramic (LTCC) 3D scaffold with integrated ion optics were developed and characterized. While previous research has shown other devices capable of collecting ion currents on chip, this LTCC packaged MEMS micro-ion source demonstrated improvements in energy and angular dispersion as well as the ability to direct the ions out of the packaged source and towards a mass analyzer. Simulations and experimental design, fabrication, and characterization were used to make these improvements.

Finally, novel CNT-FE devices were developed to investigate their potential to perform as active circuit elements in VMD circuits. Difficulty integrating devices at micron-scales has hindered the use of vacuum electronic devices in integrated circuits, despite the unique advantages they offer in select applications. Using a combination of particle trajectory simulation and experimental characterization, device performance in an integrated platform was investigated. Solutions to the difficulties in operating multiple devices in close proximity and enhancing electron transmission (i.e., reducing grid loss) are explored in detail. A systematic and iterative process was used to develop isolation structures that reduced crosstalk between neighboring devices from 15% on average, to nearly zero. Innovative geometries and a new operational mode reduced grid loss by nearly threefold, thereby improving transmission of the emitted cathode current to the anode from 25% in initial designs to 70% on average. These performance enhancements are important enablers for larger scale integration and for the realization of complex vacuum microelectronic circuits.

The Effect of Authentic Literacy Experiences as Book Buddies with Hispanic Fourth Graders on Preservice Teachers’ Literacy Content Knowledge and Reading Maturity

From a sociocultural perspective, individuals learn best from contextualized experiences. In preservice teacher education, contextualized experiences include authentic literacy experiences, which include a real reader and writer and replicate real life communication. To be prepared to teach well, preservice teachers need to gain literacy content knowledge and possess reading maturity. The purpose of this study was to examine the effect of authentic literacy experiences as Book Buddies with Hispanic fourth graders on preservice teachers’ literacy content knowledge and reading maturity. The study was a pretest/posttest design conducted over 12 weeks. Preservice teacher participants, the focus of the study, were elementary education majors taking the third of four required reading courses in non-probabilistic convenience groups, 43 (n = 33 experimental, n = 10 comparison) Elementary Education majors. The Survey of Preservice Teachers’ Knowledge of Teaching and Technology (SPTKTT), specifically designed for preservice teachers majoring in elementary or early childhood education and the Reading Maturity Survey (RMS) were used in this study. Preservice teachers chose either the experimental or comparison group based on the opportunity to earn extra credit points (experimental = 30 points, comparison = 15). After exchanging introductory letters preservice teachers and Hispanic fourth graders each read four books. After reading each book preservice teachers wrote letters to their student asking higher order thinking questions. Preservice teachers received scanned copies of their student’s unedited letters via email which enabled them to see their student’s authentic answers and writing levels. A series of analyses of covariance were used to determine whether there were significant differences in the dependent variables between the experimental and comparison groups. This quasi-experimental study tested two hypotheses. Using the appropriate pretest scores as covariates for adjusting the posttest means of the subcategory Literacy Content Knowledge (LCK), of the SPTKTT and the RMS, the mean adjusted posttest scores from the experimental group and comparison group were compared. No significant differences were found on the LCK dependent variable using the .05 level of significance, which may be due to Type II error caused by the small sample size. Significant differences were found on RMS using the .05 level of significance.

The Impact of a Family Home-learning Program on levels of Parental/Caregiver Efficacy

This study sought to determine if participation in a home education learning program would impact the perceived levels of parental self-efficacy of parents/caregivers who participate in the completion of home-learning assignments and increase their levels of home-learning involvement practices. Also, the study examined the relationship between the parental involvement practice of completing interactive home-learning assignments and the reading comprehension achievement of first grade students. A total of 146 students and their parents/caregivers representing a convenience sample of eight first grade classes participated in the study. Four classes (n=74) were selected as the experimental group and four classes (n=72) served as the control group. . There were 72 girls in the sample and 74 boys and the median age was 6 years 6 months. The study employed a quasi-experimental research design utilizing eight existing first grade classes. It examined the effects of a home-learning support intervention program on the perceived efficacy levels of the participating parents/care¬givers, as measured by the Parent Perceptions of Parent Efficacy Scale (Hoover-Dempsey, Bassler, & Brissie, 1992) administered on a pre/post basis. The amount and type of parent involvement in the completion of home assignments was determined by means of a locally developed instrument, the H.E.L.P. Parent Involvement Home-learning Scale, administered on a pre/post basis. Student achievement in reading comprehension was measured via the reading subtest of the Brigance, CIB-S pre and post. The elementary students and their parents/caregivers participated in an interactive home-learning intervention program for 12 weeks that required parent/caregiver assistance. Results revealed the experimental group of parents/caregivers had a significant increase in their levels of perceived self-efficacy, p<.001, from the pre to post, and also had significantly increased levels of parental involvement in seven home-learning activities, p<.001, than the control group parents/caregivers. The experimental group students demonstrated significantly higher reading levels than the control group students, p<.001. This study provided evidence that interactive home-learning activities improved the levels of parental self-efficacy and parental involvement in home-learning activities, and improved the reading comprehension of the experimental group in comparison to the control.

The impact of a simulated intervention on attitudes of undergraduate nursing and medical students towards end of life care provision

Background: The concerns of undergraduate nursing and medical students’ regarding end of life care are well documented. Many report feelings of emotional distress, anxiety and a lack of preparation to provide care to patients at end of life and their families. Evidence suggests that increased exposure to patients who are dying and their families can improve attitudes toward end of life care. In the absence of such clinical exposure, simulation provides experiential learning with outcomes comparable to that of clinical practice. The aim of this study was therefore to assess the impact of a simulated intervention on the attitudes of undergraduate nursing and medical students towards end of life care.
Methods: A pilot quasi-experimental, pretest-posttest design. Attitudes towards end of life care were measured using the Frommelt Attitudes Towards Care of the Dying Part B Scale which was administered pre and post a simulated clinical scenario. 19 undergraduate nursing and medical students were recruited from one large Higher Education Institution in the United Kingdom.
Results: The results of this pilot study confirm that a simulated end of life care intervention has a positive impact on the attitudes of undergraduate nursing and medical students towards end of life care (p < 0.001).
Conclusions: Active, experiential learning in the form of simulation teaching helps improve attitudes of undergraduate nursing and medical students towards end of life. In the absence of clinical exposure, simulation is a viable alternative to help prepare students for their professional role regarding end of life care.

The Elastic Octopus: A Catalogue of Failures for Disrupting Design Eduction

Elastic Octopus was inspired by a perceived increased reluctance in student attitudes towards taking risks and failure in design innovation. In particular, recent trends in funding and risk-aversion in earlier phases of education where failures are discouraged has limited the potential for ground breaking innovative thinking. This experimental design project was conceived to tackle the failure reluctance trend by developing a team based cross-disciplinary masters level design innovation studio module where students would succeed in relation to their capacity to demonstrate failure. Principally this involved creating a permission giving process where ambitious design experiments are developed in order to encourage the transgression of edges and boundaries. This was achieved by adapting a number of creative design methods including blue-sky thinking, back casting and design exorcisms to challenge and de-programme failure aversion. Succeeding through failure involved transitioning from meta-themes through to experimental contexts where failures could be attempted as a way of exploring the limits of technologies, structures, mental models, human engagement and other factors critical to success. We hope that insights gained from this disruptive educational module can offer unexpected benefits for students ranging from increased failure resilience, through to narrative generation and context forming skills while at the same time providing wider value in discussing how designers deal with failure.