Digital Commons Network^™

Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain

Accounting

In this article, Chamberlain analyzes the EU General Court ruling in Apple, and examines state aid and transfer pricing in the EU, with a focus on (and as an advocate for) the existence of an autonomous arm’s-length principle.

The Economic Impact On The Local Economy Of Irrigated Agriculture In The Paso Robles Area And Potential Impacts Of The Sustainable Groundwater Management Act, Lynn Hamilton, Michael Mccullough

Agribusiness

The purpose of this study is to analyze the economic impact of the agricultural and wine industry within the Paso Robles Subbasin and AVA and San Luis Obispo County and to assess the economic impact of potential changes in the agricultural industry as a result of the Paso Robles Subbasin Groundwater Sustainability Plan that will reduce water allocations and/or increase the cost of water in the basin from 2020 – 2040 and beyond.

The Groundwater Sustainability Plan submitted to the state Department of Water Resources notes that if water use and precipitation patterns continue, the basin will be in overdraft …

Abalone Recruitment In Abalone Recruitment In Low-Density And Aggregated Populations Facing Climatic Stress, Ryan K. Walter

Physics

Understanding spatial and temporal patterns in the recruitment of marine invertebrates with complex life histories remains a critical knowledge gap in marine ecology and fisheries. As marine invertebrates are facing multiple stressors from overfishing and climatic stress, it is important to evaluate the conditions that facilitate recruitment in low-density populations. The red abalone Haliolis rufescens historically supported an economically important fishery in California, but the fishery was sequentially closed as stocks declined, and the last fished area was closed in 2018 following the collapse of the kelp forests in Northern California. Here, red abalone recruitment was evaluated annually from 2012 …

How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain

Accounting

In this report, Chamberlain explores how the Tax Court, on remand in Medtronic, can address the challenge of determining arm’s-length transfer prices when one of the related parties bears substantial risk but owns no valuable intangible property.

Digital Publishing At Robert E. Kennedy Library: Project Blueprint, Catherine Trujillo, Jaime Ding, Adriana Popescu

Creative Works

In August 2019, Kennedy Library launched our Digital Publishing Pilot— working with our donor funded Digital Publishing Research Fellow, jaime ding to raise the visibility and enhance access to Cal Poly scholarship by transposing the immersive onsite exhibits generated by faculty and students into a digital representation. As we embark on the second year of Kennedy Library’s Digital Publishing Pilot, we are already looking toward the future and are sharing our process through this project blueprint.

The Digital Publishing program through “Poly Publishing” aims to enhance access to Cal Poly scholarship through a digitally immersive, interactive system that focuses on …

Maleic Anhydride Compatibilized Peach Waste As Filler In Polypropylene And High Density Polyethylene Biocomposites, Caralyn Wong, Stephanie Jung, Joongmin Shin, Ajay Kathuria

Master's Theses

It is estimated that roughly 103, 515 tons of peach waste is produced annually in the US. The majority of the waste is disposed of in landfills, which contributes to climate change as they release 93 million metric tons of CO₂ equivalent. Peach waste principally consists of remaining stone and seed after flesh removal. The agro-waste includes both cellulose and lignin, which can be utilized as a filler in plastic packaging to reduce carbon footprints and material cost. The objectives of this research are (1) to develop peach flour (PF)-filled biocomposites with a polyolefin matrix using maleic anhydride-g-high density …

Influences Of Conservation Farming Practice Adoption Amongst Vineyards On The Central Coast Of California, Jazlyn Guerrero

Master of Science in Environmental Sciences and Management Projects

Farming practices will require changes to reduce crop sensitivity to climate change, which is projected to cause extreme heat events, variable precipitation, extended periods of drought, and increasing presence of pest and disease. Conservation agricultural practices build farm resiliency to climate impacts by improving soil health, reducing erosion and sediment runoff, and improving water infiltration. Literature on the adoption of conservation agriculture practices find no universal factors that indicate adoption of practices but suggest that the adoption of practices can be better understood by investigating practices specific variables and farm level characteristics and their implications on adoption. Our objective is …

Agricultural Conservation Decision-Making Under Environmental Risk And Uncertainty On The California Central Coast, Diego Rivera

Master of Science in Environmental Sciences and Management Projects

Global climate change is a process that is, in part, caused by agricultural practices, and will adversely affect agricultural operations, especially vineyards. The objective of this project is to determine how viticulturalists in Paso Robles, California view global climate change and how they use conservation practices that combat climate change and prepare for the associated negative effects. Interviews were conducted with vineyard advisors and managers to determine what general risks associated with wine grape production exist for their operations, and whether wine advisors and producers perceive global climate change to be one of those risks. The interview responses were then …

A Groundwater Model Of The San Luis Obispo Valley Basin Using Comsol Multiphysics, Brian Whetsler

Master of Science in Environmental Sciences and Management Projects

A groundwater model of a subsection of the San Luis Obispo Valley basin was pro- duced using COMSOL Multiphysics 5.5 software. The goal of this project was to create a general model using forward modeling techniques which would serve as the foundation for a more refined, complete, and calibrated groundwater hydrology model. The San Luis Obispo and Edna Valley basins are characterized as high-priority by the California Sustainable Groundwater Management Act because of historic overdrafting of groundwater reserves during periods of drought in the early 1990's. Natural resource managers must use tools such as computer models to help forecast trends …

Assessing Undergraduate Sustainability Knowledge At California Polytechnic State University, Elysa Briens

Master of Science in Environmental Sciences and Management Projects

Sustainability education has become an important focus of many higher education institutions (HEIs), with the inclusion of many sustainability-related learning objectives for undergraduate students. As sustainability is a new, rising discipline, an increasing number of HEIs have made efforts to assess their teaching and learning effectiveness. However, most assessments fall short in determining the relationship between sustainability curriculum and the impacts on leaning outcomes. Therefore, this study aims to assess the impact of academic setting, specifically of a structured sustainability curriculum, on undergraduate sustainability knowledge, as well as analyze the implications of perceived barriers and opportunities to implementing sustainability into …

Assessing Undergraduate Sustainability Knowledge At California Polytechnic State University, Elysa C. M. Briens

Master's Theses

Sustainability education has become an important focus of many higher education institutions (HEIs), with the inclusion of many sustainability-related learning objectives for undergraduate students. As sustainability is a new, rising discipline, an increasing number of HEIs have made efforts to assess their teaching and learning effectiveness. However, most assessments fall short in determining the relationship between sustainability curriculum and the impacts on leaning outcomes. Therefore, this study aims to assess the impact of academic setting, specifically of a structured sustainability curriculum, on undergraduate sustainability knowledge, as well as analyze the implications of perceived barriers and opportunities to implementing sustainability into …

Artificial Night Lighting And Anthropogenic Noise Alter Animal Activity, Body Condition, Species Richness, And Community Structure, Joshua Willems

Master's Theses

Sensory pollution from artificial night-lighting and anthropogenic noise have increased at a dramatic rate over the last several decades. Alterations to the sensory environment have been found to affect wildlife in a wide variety of ways including behavioral changes, physiological responses, changes in species interactions, and altered community structure. Increased levels of light and noise pollution can originate from many sources including roads, energy development and infrastructure, and urbanization. Even remote or protected areas are not immune to the effects of increased sensory disturbances with 63 percent of protected areas within the United States found to have been exposed to …

Antibacterial Coatings Derived From Novel Chemically Responsive Vesicles, Emily B. Mobley

Master's Theses

In order for a drug, or any material used for the purpose of eliciting a change in an organisms’ physical or chemical state, to be effective it must reach the intended target intact and for a sustained rate over time. Drug delivery systems encapsulate a drug to protect it from degradation, prevent side reactions, increase solubility, improve accumulation rates at target sites, and release drugs at a controlled rate. Controlled and sustained release of drugs is achieved by degradation of the carrier triggered by breaking dynamic chemical bonds caused by changes in the chemical environment such as pH or redox …

Exploring The Relationships Between Mothers' Use Of Food To Soothe, Feeding Type And Mode, Maternal Feeding Style, Infant Behavior, And Infant Weight-Related Outcomes During Early Infancy, Megan K. Hupp

Master's Theses

Rapid infant weight gain (RWG) in the first six months postpartum is a strong predictor for obesity during childhood and adolescence. Although biological factors can influence infant weight gain trajectories, the modifiable factor of parent feeding practices can also have an influence. The use of food to soothe (FTS), or the act of feeding a child when he/she is upset for reasons other than hunger, has been associated with unhealthy eating behaviors and less-favorable weight outcomes in children and older infants. However, limited studies have explored the use of FTS during early infancy before the introduction of solids foods. The …

Entrepreneurial Based Project: Minority Owned Guardrail Installation Company, Nicholas Rubio

Construction Management

This company will provide commercial and highway guardrail installation services to the Northern California Region. The organization will retain a Minority Owned Business Certification and will operate under a Class C-32 License for Parking and Highway Improvement. Due to the large backlog of guardrail projects and the lack of qualified contractors in Northern California, the company plans to partner with existing firms that are unable to take on work. After firmly establishing ourselves in the private commercial market, the organization plans to migrate to public road work where the Minority Owned title can provide more benefit. Through this process we …

Assessment Of The Effects Of Malaria And Anemia In Pregnant Malawian Women Before And After Treatment Of Moderate Malnutrition, William Shipley

Master's Theses

ABSTRACT

Assessment of the Effects of Malaria and Anemia in Pregnant Malawian Women Before and After Treatment of Moderate Malnutrition

William Shipley

Background: Moderate acute malnutrition (MAM) can lead to adverse maternal and infant outcomes and possibly further complications. Supplementary foods or treatments with high quality nutrients should be administered to those with MAM in hopes to increase the chance of healthy maternal and infant outcomes. Sometimes supplementary food is not enough to overcome MAM and disease may play a role, particularly in pregnant malnourished women.

Objective: To determine if the effects of malaria and anemia moderated the effect of …

Autonomous Shuttles In Santa Fe Springs, Brendan Edward Norton

City and Regional Planning

The urban planning implications of AV Shuttles and how they could be incorporated into Santa Fe Springs, Los Angeles, California.

An Analysis Of Selected Climate Action Plans In California, Christopher R. Dedo

City and Regional Planning

This project involves the research and comparison of seven cities’ climate action plans, each from its own region within California. The areas selected roughly represent major California regions, each with unique characteristics that will impact the characteristics of the climate action plan’s framework and contents. This analysis will identify similarities in framework and content among each plan, highlighting organizational differences, some generalized observations, and the consistency of topics covered and not covered within the plans. This project reviews the California Office of Planning & Research’s General Plan Guidelines Chapter 8, the California Office of Emergency Services’ California Adaptation Planning Guide, …

An Application Of The Unscented Kalman Filter For Spacecraft Attitude Estimation On Real And Simulated Light Curve Data, Kent A. Rush

Master's Theses

In the past, analyses of lightcurve data have been applied to asteroids in order to determine their axis of rotation, rotation rate and other parameters. In recent decades, these analyses have begun to be applied in the domain of Earth orbiting spacecraft. Due to the complex geometry of spacecraft and the wide variety of parameters that can influence the way in which they reflect light, these analyses require more complex assumptions and a greater knowledge about the object being studied. Previous investigations have shown success in extracting attitude parameters from unresolved spacecraft using simulated data. This paper presents a focused …

Limitations Of Initial Orbit Determination Methods For Low Earth Orbit Cubesats With Short Arc Orbital Passes, James P. Johnson

Master's Theses

This thesis will focus on the performance of angles only initial orbit determi- nation (IOD) methods on observational data of low Earth orbit (LEO) CubeSats. Using data obtained by Lockheed Martin’s Space Object Tracking (SpOT) facil- ity, four methods: Gauss, Double-R, Gooding and Assumed Circular, will use different amounts of orbital arc to determine which methods perform the best in the short arc regime of less than 10 degrees of orbital arc. Once the best method for estimating the orbit is determined, there will be analysis on whether these IOD methods are accurate enough to predict a secondary observation session. …

Development And Optimization Of Imaging And Image Quantification Techniques For Tissue-Engineered Blood Vessel Mimics, Ashley Turcott

Master's Theses

Blood vessels mimics (BVMs) are tissue-engineered blood vessels used to test vascular devices in an environment that mimics some simple anatomical factors of native blood vessels. It is important to accurately and consistently assess tissue-engineered blood vessels, although there is currently a lack of standardization in Cal Poly’s Tissue Engineering Lab and in the entirety of the field. The goal of this thesis was to develop and optimize imaging and image quantification techniques for tissue-engineered blood vessels.

The first aim of this thesis optimized and compared imaging and assessment techniques for electrospun scaffolds. Images from different SEMs were compared to …

Identification Of Users Via Ssh Timing Attack, Thomas J. Flucke

Master's Theses

Secure Shell, a tool to securely access and run programs on a remote machine, is an important tool for both system administrators and developers alike. The technology landscape is becoming increasingly distributed and reliant on tools such as Secure Shell to protect information as a user works on a system remotely. While Secure Shell accounts for the abuses the security of older tools such as telnet overlook, it still has fundamental vulnerabilities which leak information about both the user and their activities through timing attacks. The OpenSSH client, the implementation included in all Linux, Mac, and Windows computers, sends each …

Comparing The Effectiveness Of Osha-10 Online And In-Person Safety Courses: Case Study, Timothy R. Bartolomei

Construction Management

Since 1970, the Occupational Safety and Health Act (OSHA) was designed to create a safe workplace for everyone, has increased safety awareness, and decreased occurrences of injury and death on construction-related job sites. Until 2001, construction safety education was taught through face-to-face interaction between an instructor and an employee. However, in 2001, safety courses became available through multiple online platforms with the ability to be completed virtually. Online safety courses provide an alternative from face-to-face training and allow the employee to complete the training at their own pace. However, some research indicates that online safety courses are not as effective …

Case Study: Diesel-Powered Loaders Compared To Hybrid Loaders In Heavy Civil Construction, Jesus O. Pena

Construction Management

With the construction industry constantly changing, the environmental impacts of greenhouses gases have become a huge concern. Many contractors are adapting and switching over to hybrid powered systems to allow for more energy saving methods for heavy equipment, an increase in productivity, and efficient construction equipment that comply with emission regulations. The goal for this paper is to analyze the feasibility of heavy civil construction companies switching over from conventional diesel-powered wheel loaders to hybrid wheel loaders. Due to the competitive and saturated market in roadwork construction, many contractors have already begun to invest into hybrid systems. This provides cost …

Criteria 3 And 5 Implementation: How Are People Actually Doing It?, Allen Estes

Architectural Engineering

The Criteria 3 and 5 of the ABET General Criteria were recently revised and approved by ABET. This decade-long effort began with the creation of a task force in 2009, the presentation of findings to the Engineering Accreditation Commission in 2014, the first reading by the Area Delegations in 2016 after significant input from constituencies, and ABET approval in 2017. The new criteria are in effect for those programs being evaluated in the current 2019-2020 accreditation cycle. General Criteria changes occur infrequently and cause significant angst as accredited programs strive to interpret the changes and take steps to meet the …

An [O Iii] Search For Extended Emission Around Agn With Hi Mapping: A Distant Cloud Ionized By Mkn 1, Erin Darnell Knese, William C. Keel, Greg Knese, Vardha N. Bennert, Alexei Moiseev, Aleksandra Grokhovskaya, Sergei N. Dodonov

Physics

Motivated by the discovery of large ionized clouds around AGN, and particularly the large fraction of those that are consistent with photoionized gaseous tidal debris, we searched for [O III] emission around Seyfert galaxies previously mapped in H I, many with extended gas features. Of 26 Seyfert galaxies, we find one spatially extended emission feature, a discrete cloud projected ≈12 kpc SW from the centre of Mkn 1 and spanning a transverse extent of 8 kpc. Optical spectroscopy (Kast/Lick and SCORPIO/BTA) of this cloud confirms its association with the Mkn 1–NGC 451 galaxy pair, closely matching the kinematics of nearby …

Academic Senate - Agenda, 6/02/2020, Academic Senate

Academic Senate Agendas

No abstract provided.

Associations Between Variations In Breast Anatomy And Early Breastfeeding Challenges, Alison K. Ventura, Brittany Lore, Olga Mireles

Kinesiology and Public Health

Background: Mothers with anatomic variability (e.g., shorter, wider nipples; denser areolas) may experience breastfeeding challenges disproportionately.

Research aim: To examine whether variations in breast anatomy are associated with risk for early breastfeeding challenges.

Methods: Participants included mothers < 6 weeks postpartum. Nipple base width, nipple length, and areolar density were measured on the right and left breast separately. Experiences with early breastfeeding challenges were determined through a combination of maternal report and clinical assessment.

Results: Participants (N = 119) had an average nipple diameter of 23.4 (SD = 3.0) mm for left nipples and 23.5 (SD = 3.0) mm for right nipples (range = 10–34 mm). Average nipple length was 8.5 (SD = 3.2) mm for left breasts and 9.1 (SD = 3.2) mm for right breasts (range = 5–20 mm); 35% of participants had dense areolas …

Short Run Box Maker, Jesus Valdez-Ruelas

General Engineering

Small businesses with short run product catalogs have trouble finding the right size box that will work for multiple products. In turn, this leads most businesses to use oversized boxes resulting in unnecessary shipping fees. The objective of this project was to develop and test a cost-effective prototype of a box making machine that could create a short run of custom sized boxes. A Co2 laser was found to be the best option for cutting cardboard and a vertically standing machine was designed to feed the cardboard via rollers. To control cardboard movement stepper motors were used and controlled using …

The Danger Of Current Rwandan Gender Politics, Amani Briggs

Women's, Gender and Queer Studies

This critical analysis will investigate whether Rwanda’s glorified representation of women in government positions truly serves the women in their society or rather the agenda of the men in power. Rwanda is frequently hailed as the prime example for African feminism due to their 2008 parliamentary elections. The 2013 Rwandan Parliamentary elections ushered in a record -breaking sixty-four percent of seats for women candidates, making Rwanda the top country for women in politics. In comparison, women make up a global average of 23.8 percent of parliament members as of June 2018 (W.E. Forum, 2017). Their representation of women in government …