Digital Commons Network^™

The Contemporary Tax Journal Volume 11, No. 2 – Summer 2022

The Contemporary Tax Journal

No abstract provided.

When Does A Trade Or Business Begin?, Jakub Hench

The Contemporary Tax Journal

No abstract provided.

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Ms. Myra Sutanto Shen, Dale Loepp Cpa

The Contemporary Tax Journal

No abstract provided.

Applying The Reasonableness Test To Executive Compensation, Dale Loepp Cpa

The Contemporary Tax Journal

No abstract provided.

Credit For Caring Act Of 2021 H.R. 3321 (117th Congress), Dale Loepp Cpa, Tam Nguyen, Mst Students Bus 223a Spring 2022

The Contemporary Tax Journal

No abstract provided.

Assessment Of The Application Of Information Resource Development Strategies For Acquisition In Special Libraries: A Case Study Of Benue State University College Of Health Science Library, Makurdi, Ternenge Comfort Msurshima, Tofi Simon Ternenge, Jembe Raphael Terhemen

Library Philosophy and Practice (e-journal)

ABSTRACT

The study evaluates the application of information resource development strategies for acquisition in special libraries: A case study of Benue State University College of Health Science Library, Makurdi. Descriptive survey research design was adopted for the study. The instrument used for data collection was a structured questionnaire. The population for the study comprised of 19 medical librarians at Benue State University College of Health Science Library, Makurdi. The entire population of 19 staff was used as sample because it is small and can easily be managed by the researchers. The data collected were presented in tables and analysed using …

Mentoring Technique: A Reflective Warnings On Dysfunctional Mentoring On Developing Leaders In Library And Information Science Profession, Samson Akinola

Library Philosophy and Practice (e-journal)

The review of literature shows that one of the finest methods to groom the latent leadership quality in new librarians and other information science professionals is by mentoring. Mentors take significant share in the development and moulding of new entrants into any profession as tutors and role models. However good, the use of mentoring looks in the leadership development of new librarians and other information professionals, there exist combinations of putative crucial aspects in mentoring, which have adverse consequence on the neophyte. These antithetical aspects include mentors diminution of the mentees, usurping the duties of mentees, personality brawl, illicit relationship, …

Assessment Of Information And Computer Literacy Skills Among The Students Of The University Of Jammu: A Case Study, Meghabat Singh, Avinash Singh Charak, Gulshan Kumar

Library Philosophy and Practice (e-journal)

This study was organized to assess and have records about the information literacy and computer literacy skills among the students at the University of Jammu. To collect the data, a questionnaire was framed and distributed among 265 students studying at the University of Jammu. Out of 265 students, 243 questionnaires were received with responses being filed in them. Of the 243 students, there were 159 males and 84 females. The data revealed that the majority of the students 177 (72.84%) were familiar with the concept of computer and digital literacy and most of the students possess knowledge about the basic …

Science And Technology Resources On The Internet Maps For Health Metrics: An Epidemiology Resource Webliography, Rachel Deboer, Susan Ward Aber

Faculty Research, Scholarly, and Creative Activity

Maps have a long history of being used as sources to track disease outbreaks, link causes and effects of disease, combat misinformation, present ideas and improve patient care. This webliography is a compendium of thematic maps, including health metrics, risk factors, infectious diseases, cancers, chronic diseases, and psychiatric disorders. Maps were gathered after evaluating data for reliability and currency. These selective epidemiology resources may aid public health professionals, medical practitioners, researchers, and librarians, who serve an information-seeking clientele interested in health-related quality of life.

Influence Of Information Literacy Skills On Infopreneurship Intentions Of Library And Information Science Undergraduates In Public Universities In South-West, Nigeria, Helen Osebequen Chris-Israel, Uloma Doris Onuoha, Beatrice Yemisi Ojokuku

Library Philosophy and Practice (e-journal)

The study investigated the influence of information literacy skills on infopreneurship intentions of Library and Information Science (LIS) undergraduates in public universities in South-West Nigeria. Two theories supported the study, namely; the theory of planned behaviour and the big six information literacy model. The Descriptive survey research design was adopted for the study and the population comprised 668 LIS undergraduates in their final year (400 level) across three public universities in South-West Nigeria. Total enumeration technique was used to cover all the target respondents. An adapted questionnaire was used as data collection instrument. Five hundred and eighty responses were returned …

Influence Of Social Media Use On The Perceived Academic Performance Of Federal College Of Forestry Students, Ibadan Oyo State., Tolulope E. Adenekan, Theresa F. Odusanya

Library Philosophy and Practice (e-journal)

Abstract

This study examined the influence of Social Media Use on the Perceived Academic Performance of Federal College of Forestry Students, Ibadan Oyo state. Three objectives were formulated for the study. The survey research design was adopted with a Self- developed questionnaire use as the instrument for data collection. The population of the study consist of 599 full time Student of the federal college of forestry, Ibadan, out of which 150 students were randomly selected as the study sample. Analysis of data revealed that the most highly used social media Include, Whatsapp (mean = 3.65), followed by Instagram (mean=3.51). Facebook …

Computer Mediated Communication Technologies (Cmct) And Librarian’S Interactions With Users For Effective Service Delivery In Delta State University Library, Emmanuel Okwu Phd, Diseiye Oyighan Cln

Library Philosophy and Practice (e-journal)

Abstract

The study examined Computer Mediated Communication Technologies (CMCT) and Librarian’s Interaction with Users for Effective Service Delivery in Delta State University Library. The purpose was to identify the relationship between CMCT and librarian’s interaction with users for effective service delivery. The study adopted a descriptive survey design. The population of the study comprised the total of 56 staff working in the university library (library assistant, library officers and librarians). Census sampling was used to sample the entire population because of its manageable size. Questionnaire served as the primary instrument. Out of 56 copies of questionnaire administered 46 copies valid …

Disaster Control Practices By Librarians For Enhanced Preservation Of Information Resources In Academic Libraries In Bauchi State, Nigeria, Suleiman Abdullahi, Kabir Ibrahim Mr, Mustapha Haruna Dr

Library Philosophy and Practice (e-journal)

The objective of the study is to determine the types of disaster control practices by librarians in academic libraries in Bauchi state, Nigeria. Descriptive survey research design was adopted for this study. The study covers academic libraries in Bauchi state, Nigeria. Questionnaires were used to elicit data from the respondents. The population of the study comprises 70 librarians in the academic libraries covered in the area of study. The researchers employed the total enumeration sampling technique which involves studying the entire respondents. 70 copies of the questionnaires were distributed to the respondents; 65 copies of the Questionnaire were retrieved representing …

Knowledge Sharing Practices Within Academic Libraries In Nigeria: A Case Study Of Nigerian Defense Academy (Nda) Library, Abdulwasiu Ahmad Ismail, Tukur Abduljabbar, Aondover Sixtus Andoors, Aliyu Mohammed Mahmud, Safiya Garba Mohammed

Library Philosophy and Practice (e-journal)

The paper investigates the ‘Knowledge sharing practices within academic libraries with specific reference to the Nigerian Defence Academy library. It has been observed that knowledge sharing in academic libraries is very paramount to the survival of the library. there are limitations in KS practices at the Nigerian Defence Academy library. The objectives of the study are; to investigate what the current knowledge sharing tools and practices are in library’, to identify to what extent the staff at the NDA library utilizes knowledge sharing tools, to identify the strengths and limitations in knowledge sharing practices etc. The research questions are; Does …

Lawson Criterion For Ignition Exceeded In An Inertial Fusion Experiment, H. Abu-Shawareb, R. Acree, P. Adams, J. Adams, B. Addis, R. Aden, P. Adrian, B. B. Afeyan, M. Aggleton, L. Aghaian, A. Aguirre, D. Aikens, J. Akre, F. Albert, M. Albrecht, B. J. Albright, J. Albritton, L. G. Stanton, For Full Author List, See Comments Below

Faculty Research, Scholarly, and Creative Activity

For more than half a century, researchers around the world have been engaged in attempts to achieve fusion ignition as a proof of principle of various fusion concepts. Following the Lawson criterion, an ignited plasma is one where the fusion heating power is high enough to overcome all the physical processes that cool the fusion plasma, creating a positive thermodynamic feedback loop with rapidly increasing temperature. In inertially confined fusion, ignition is a state where the fusion plasma can begin "burn propagation"into surrounding cold fuel, enabling the possibility of high energy gain. While "scientific breakeven"(i.e., unity target gain) has not …

Enhancing The Cognition And Efficacy Of Machine Learning Through Similarity, Vishnu Pendyala, Rakesh Amireddy

Faculty Research, Scholarly, and Creative Activity

Similarity is a key element of machine learning and can make human learning much more effective as well. One of the goals of this paper is to expound on this aspect. We identify real-world concepts similar to hard-to-understand theories to enhance the learning experience and comprehension of a machine learning student. The second goal is to enhance the work in the current literature that uses similarity for transcoding. We uniquely try transcoding from Python to R and vice versa, something that was not attempted before, by identifying similarities in a latent embedding space. We list several real-world analogies to show …

“It Made Me See What Kind Of Teacher I Want To Be:” Critical Literacy In A Pre-Service Literacy Methods Course, Allison Briceño, Claudia Rodriguez-Mojica

Faculty Research, Scholarly, and Creative Activity

Drawing on critical literacy as a theoretical framework, this paper explores how a children’s book writing assignment designed to center the experiences of underrepresented communities in children’s literature contributed to shifts in awareness among predominantly White teacher candidates. The study occurred at a large urban university in California and included 77 participants who all participated in a required Literacy Methods course in a teacher preparation program. Teacher candidate surveys and critical content analysis of candidate-authored books revealed that candidates: (1) selected topics to write about because they had a personal connection to the issue or because of its relevance to …

Prospect And Challenges Of Electronic Information Resources Usage By Distance Learning Students Of Ibadan University, Mudasiru Salami, Iseoluwa Adedokun

Library Philosophy and Practice (e-journal)

The study investigated the prospect and challenges of Electronic Information Resources (EIR) usage by Distance Learning Students of University of Ibadan. The use of EIR for traditional and distance learning cannot but be looked into. The world is changing at a faster pace and new innovative ways are important in delivering good, quality and sustainable education.

The results of the study show the negative attitudes of students facing many challenges at the Distance Learning Centre towards the usage of Electronic Information Resources (EIR); they also have positive hope towards the prospect of using Electronic Information Resources (EIR) in the six …

Contribution Of Information Professionals In Combating Misinformation Surrounding The Current Coronavirus Disease (Covid-19) And Beyond, Pailet Chewe, Eness M.M. Chitumbo Mrs., Silumesi Kabilwa Mr.

Library Philosophy and Practice (e-journal)

This paper presents the findings of a study on the impact of COVID-19 misinformation and the role of information professionals in fighting this scourge. A quantitative research approach was deployed to collect data from Google scholar database and analysed via Statistical Package for Social Sciences. The study established that with regard to misinformation on the origins of COVID-19, 21 (44%) sources claimed that the disease originated from Wuhan city market. Results further revealed that concerning the impact of misinformation on the individual, social withdrawal, vulnerability and death (15, 48.4%) were the main impacts. As regards the role of information professionals, …

A Bibliometric Analysis Of Research On Resource Description And Access (Rda) In Library And Information Science Journals In Web Of Science (2006-2020) Using Vosviewer, Zao Liu

Library Philosophy and Practice (e-journal)

The purpose of this study was to conduct a bibliometric analysis of the Resource Description and Access (RDA) research in library and information science journals in Web of Science. Two hundred and fifty-eight journal articles related to RDA were extracted from Web of Science for analysis for the period between 2006 and 2020. A descriptive analysis of the most productive authors, institutions, countries, and journals and the most cited authors was conducted. To illuminate the major themes, the selected articles were also subjected to a co-word analysis and a document co-citation analysis using the visualization tool VOSviewer. The co-word analysis …

Information And Communication Technology Skills And Digital Preservation Practices By Library Personnel In Some Selected University Libraries In South-West, Nigeria, Azeez Adekunle Akintonde, Olalekan Abiola Awujoola

Library Philosophy and Practice (e-journal)

As part of the resources in university libraries are digital information resources, these libraries therefore need to undertake digital preservation practices to protect the lifespan of their digital resources. Personnel in these libraries need to possess ICT skill to effectively involve in the digital preservation practices. The study investigates ICT skill and digital preservation practices among library personnel in nine university libraries in South-west, Nigeria. The study adopted the descriptive survey design, the study population comprised 262 library personnel from nine university libraries in South-west, Nigeria. All personnel in the nine university libraries were sampled, while the questionnaire was the …

Cataloguing And Classification Practices For Quality Services Delivery By Library Professionals In Institutions In Kwara State, Nigeria, Florence O. Ajani Ph.D, Basirat O. Amzat, Bukola O. James, Abdulakeem Sodeeq Sulyman

Library Philosophy and Practice (e-journal)

The roles cataloguing and classification played in reflecting the standardisation of library services cannot be overemphasised. This study investigates cataloguing and classification practices for quality services delivery by library professionals in institutions in Kwara State, Nigeria. One of its objectives is to find out cataloguing and classification competencies influencing quality services delivery of library professionals in institutions in Kwara State, Nigeria. It adopts survey method and conveniently sampled library professionals that participated in the 45th Conference and Annual General Meeting (AGM) of the Nigerian Library Association Kwara State Chapter, held in November, 2021. Questionnaire is used to gather data from …

Usage Of University Library-Based Electronic Resources By Undergraduates At Adekunle Ajasin University Akungba –Akoko, Ondo State Nigeria, Ademola E. Olanusi, Ademola E. Olanusi, Ademola Edward

Library Philosophy and Practice (e-journal)

The study investigated the usage of university library-based electronic resources by undergraduates at Adekunle Ajasin University, Akungba Akoko, and Ondo State. Nigeria. The study design was a descriptive survey. Data was collected through questionnaires. The study population comprises undergraduates who visited the university electronic library during the 2020/2021 academic session. One hundred and fifty (150) copies of the questionnaire were administered, and 130 were retrieved giving a response rate of 86.7%.

The data were analyzed using frequency count and percentages. The findings of the study revealed that the majority of the respondents were female. The majority of the respondents use …

An Overview Of The Application Of Academic Social Networking Sites As Strategies For Enhancing Research Productivity Of Academics In Nigeria Universities, Ademola E. Olanusi, Ademola E. Olanusi

Library Philosophy and Practice (e-journal)

Purpose: The paper x-rayed the benefit and opportunities of academic social networking sites to academicians and researchers. The paper recommended that more funds should be injected into our public institutions and research centers across Nigeria, an alternative source of power supply, training, and re-training of academicians and researchers on the use of academic social networking sites.

Approach: the paper reviewed the literature to reveal the various types of academic social networking sites The literature reviewed factors militating against the use of academic social networking in Nigeria.

Findings: The paper showed that academic social networking sites play a key role in …

Library Usage Statistics (2018-2020): A Prerequisite For Evaluating Information Service Delivery In Nyong Essien Library, University Of Uyo, Nigeria, Daniel Aniekan Aloysius, Eno Richard Torosco

Library Philosophy and Practice (e-journal)

This study examined library usage statistics (2018-2020): a prerequisite for evaluating information service delivery in Nyong Essien library, University of Uyo, Nigeria. Four research questions were raised to guide the study. Historical research design was employed. Record sheets which comprised Head Counts and number of consulted information sources in serials, reference and e-resource from 2018-2020 academic sessions were used by the researchers. All records were purposively sampled. The instrument for data collection was records of users in the Readers and E-resources. The records were face validated by the researchers. Frequency distribution and histogram were used to analyzed the research questions. …

Influence Of The Use Of Library Resources And Services On Postgraduate Students Research In Two Nigerian Universities, Effiowan Elizabeth Ekong Mrs, Kuburat Olayinka Ogunode Mrs

Library Philosophy and Practice (e-journal)

The study investigated the library services and use of information resources as influencing factors on effective research by postgraduate students in two Nigerian Universities. The study adopted a descriptive survey designed, questionnaire was used for the data collection. A total of 250 questionnaire were distributed across the two universities using the simple random sampling technique while 216 copies retrieved were used for the analysis. The study observed that factors influencing library use have a negative and significant association (r = -0.248, n =142, p< 0.05) with challenges faced when using the library and a positive significant association (r = 0.256, n = 139, p < 0.05) with postgraduate students use of university library. The study also found out that postgraduate students use of university library have a positive and insignificant relationship ( = 0.042, 0.378, p> 0.05) with intensity of library information resources but show a positive and significant relationship ( 0.231, …

Groundwater Origami: Folding Paper Models To Visualize Groundwater Flow, Christopher S. Lowry, Kallina M. Dunkle, Candace L. Kairies-Beatty, Sebnem Arslan, Mason Stahl, Nathaniel Bogie, Mark O. Cuthbert

Faculty Research, Scholarly, and Creative Activity

The training of geological scientists, more so than any other natural science, is dependent on how students learn to visualize and interpret complex three-dimensional problems at scales from micrometers to kilometers over time scales that span from seconds to centuries. Traditionally, our classrooms are at a disadvantage due to our standard two-dimensional use of whiteboards or slide decks. We are at an even bigger disadvantage when courses go to online education. While computer simulations and three-dimensional visualizations are used, they can lack the flexibility for students to perform free-form exploration. The novelty of this research is in the use of …

Web Content Analysis Of State Agriculture University Library Website In Uttar Pradesh: An Evaluative Study, Kunjan Prasad Gupta ,Librarian

Library Philosophy and Practice (e-journal)

Abstract:- Objective of this article to analysis and evaluate the library web content of State agriculture university library website in Uttar Pradesh. The standard Content analysis method used for evaluating the library WebPages and draw conclusions give suggestion for betterment of library website.

Approach/Methodology: The Observation method used to evaluate state agriculture library website in Uttar Pradesh, using 80 point checklist divided in 8 approaches. Ranking of agriculture library website is based on calculation of (T3 to T10). Web Addresses of library website Access throw ICAR Website from 01 June 2022 to 30 June 2022.

Scope of the study/ Limitation: …

Information And Communication Technology (Ict) Tools For Dissemination Of Covid19 Information: A Usage Analysis Among Information Professionals In Kwara State, Kabiru Gambari Sulaiman, Qudus Ajibola Bankole

Library Philosophy and Practice (e-journal)

The paper examined the information and communication technology (ICT) tools for dissemination of covid19 information: a usage analysis among information professionals in Kwara state. The descriptive survey design was adopted. The population of the study comprised of 120 information professionals in Kwara State. Four (4) research questions guided this study. The total enumerative sampling technique was used, and questionnaire was used to collect data for this study. Data was analyzed with descriptive statistics such as simple percentages, frequency count, mean and standard deviation. The findings revealed that most of the information professional use ICT tools for dissemination of covid-19 information …