Digital Commons Network^™

The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024

The Contemporary Tax Journal

No abstract provided.

Key Changes In The Final And Proposed Digital Content And Cloud Computing Regulations, David Forst, Kris Hatch

The Contemporary Tax Journal

No abstract provided.

Socio-Economic Risk Of Rising Compound Precipitation-Wind Extremes In San Francisco Bay Area, Nikhil Kumar, Gregory Brian Pasternack, Yufang Jin, Serena Alexander, Zhihao Wang, Costanza Rampini, Rune Storesund, Chris Lim, Stephanie Moreno, Igor Lacan

Faculty Research, Scholarly, and Creative Activity

Compound precipitation-wind extremes (CPWEs) pose significant socio-economic challenges in urban areas, with the most severe impacts often felt by vulnerable populations. While CPWE studies have often focused on large-scale assessments, localised urban contexts, at a scale of a city and its suburban surroundings, remain understudied, particularly in terms of how CPWEs might differentially impact different socio-economic communities. This study aims to advance understanding of how CPWEs interact with social vulnerability at a localised scale, using the San Francisco Bay Area (SFBA)—a global hotspot for CPWEs with diverse climates, physiography, and socio-economic factors—as a test case. Daily precipitation and wind speed …

Spartan Daily, September 18, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 12

Spartan Daily, September 23, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 12

Evaluation Of Home Modifications For Individuals With Mobility Impairments Using Virtual Reality And Wearable Sensors, Yue Luo, Jithin Gopinadhan, Nicolas S. Grimaldi, Xiaojie Lu, Sherry Ahrentzen, Ravi Srinivasan, Boyi Hu

Faculty Research, Scholarly, and Creative Activity

Background: Home repurposing can help enhance accessibility for people with mobility impairments. However, residents may hesitate to implement such changes without clear evidence showing the effectiveness. Purpose: The study integrates virtual reality (VR) systems and wearable technology to provide the effectiveness evidence of home repurposing, reducing residents’ hesitancy. Here, VR allows residents to compare old and new home designs, while wearables offer direct evidence through motion and task analysis. Methods: Twenty-one participants conducted two consecutive activities of daily living (i.e., relocating the robe and going to the bathroom) in original and redesigned bedrooms simulated in the VR system. Participants’ performance …

Spartan Daily, September 16, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 10

(De)Centralized Water Futures: Key Dimensions Of Infrastructure, Governance, And Operations, Alicia Dailey Cooperman, Jenny Linder Rempel, Ellis Adjei Adams, Alida Cantor, Manuela Muñoz Fuerte, Jeremiah Osborne-Gowey, Nicole J. Wilson, Cassandra L. Workman, Melissa Beresford, Leila M. Harris, Linda E. Méndez-Barrientos, Sameer H. Shah, Amber Wutich, Justin Stoler

Faculty Research, Scholarly, and Creative Activity

Water system centralization and decentralization have variously been promoted as key to achieving household water security and Sustainable Development Goal 6.1. We argue that the lack of specificity with which scholars and practitioners use the terms centralization and decentralization limits our understanding of different water system configurations and their impacts. In this Primer, we provide a framework for thinking about levels of (de)centralization across three linked system dimensions: infrastructure, governance, and operations and maintenance. We encourage those analyzing water systems to characterize (de)centralization with respect to these multiple dimensions, as well as the system's broader political-economic and hydro-climatic contexts. Emphasizing …

Rhizosolenia Mat Diatoms Associate With Nitrogen-Fixing Microbes, Kendra Turk-Kubo, Mar Benavides, Matthew M. Mills, Sarah R. Smith

Faculty Research, Scholarly, and Creative Activity

Some Rhizosolenia diatoms living in oligotrophic marine ecosystems are known to form large, conspicuous mats and are thought to be sources of new nitrogen to surface waters via vertical migration to the nitracline where subsurface nitrate is accessed for growth. These vertically migrating Rhizosolenia mats are chronically under sampled, and both the diatom species comprising the mats and the associated microbiome have not been characterized using modern molecular techniques. Here we present the first DNA-based analysis of Rhizosolenia mats collected in the North Pacific Subtropical Gyre. Using sequencing of 18S rRNA and nifH genes (a proxy for N2 fixation capacity), …

Scoping Review Of Sexual And Gender Minority Health Research In Ireland, John P. Gilmore, Tonda L. Hughes, Sean Kearns, Laurie A. Drabble, Diarmuid Stokes, Siobhán D. Thomas, Chris Noone, Lauren Bochicchio

Faculty Research, Scholarly, and Creative Activity

Aim: To map existing sexual and gender minority (SGM) health research in Ireland, identify gaps in literature and outline priorities for future research and healthcare. SGM is an umbrella term that includes people who identify as lesbian, gay, bisexual, transgender, queer or intersex and is sometimes abbreviated as LGBTQI+. Design: A scoping review of peer-reviewed studies published between 2014 and 2024. Methods: The review followed Joanna Briggs Institute (JBI) guidelines and PRISMA-ScR framework for scoping reviews. Articles were identified through systematic database searches and screened independently by reviewers. Data Sources: PubMed, PsycINFO, CINAHL and Embase were searched for articles published …

Transcultural Competence And Empathy In Language Education: Imagining The Unimaginable, Michiko Uryu

Faculty Research, Scholarly, and Creative Activity

The 2007 MLA report offered guidelines and competencies for foreign language majors at American universities in the age of globalization. The notion of translingual and transcultural competence suggests that today’s foreign language education is not merely a matter of language acquisition, but humanistic learning. The ultimate goal for foreign language learners should be to gain alternative ways of seeing the world, namely, “imagining the unimaginable” (Ozick, 1987). This underscores the central importance of empathy in foreign language education. Yet the true challenge lies in how to assess such an abstract concept. Even eighteen years since its initial publication, the report …

Hemispheric Asymmetry Of Phase Partition In Mixed-Phase Clouds Based On Near Global-Scale Airborne Observations, Ching An Yang, Minghui Diao, Yang Shi, Xiaohong Liu

Faculty Research, Scholarly, and Creative Activity

Mixed-phase clouds contribute to substantial uncertainties in global climate models due to their complex microphysical properties. Former model evaluations almost exclusively rely on satellite observations to assess cloud phase distributions globally. This study investigated mixed-phase cloud properties using near global-scale in situ observation data sets from 14 flight campaigns in combination with collocated output from a global climate model. The Southern Hemisphere (SH) shows significantly higher occurrence frequencies and higher mass fractions of supercooled liquid water than Northern Hemisphere (NH) based on observations at 0.2 and 100 km horizontal scales. Such hemispheric asymmetry is not captured by the model. The …

Spartan Daily, September 11, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 9

Spartan Daily, September 10, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 8

Spartan Daily, September 9, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 7

Climate Change-Related Threats To Railroads: Implications For Threat, Hazard And Risk Assessment, Frances L. Edwards, Daniel C. Goodrich

Faculty Research, Scholarly, and Creative Activity

Climate change has created new challenges for railroads around the world. The rail systems operate in open environments, subjecting them to increased heat, changing locations of heavy rains, developing sea level rise and storm surge, and a longer and stronger wildfire season. This research investigates how an updated threat and hazard identification and risk assessment (THIRA) can lead to the development of climate adaptation strategies that limit damage and disruption to the railroad enterprise. The THIRA analyzes which threats are of most concern in a specific rail segment, and which climate change adaptation strategies give a beneficial return on investment.

Human Factors For A Better World: Case Studies In Community Ergonomics, Hanna J. Barton, Andrew Thactcher, Maurita T. Harris, Wendy A. Rogers, Dan Nathan-Roberts, Leah Newman, Carlo Caponecchia

Faculty Research, Scholarly, and Creative Activity

This panel brings together global experts to explore the evolving practice of community ergonomics—an approach that applies Human Factors and Ergonomics (HFE) to co-design systems with and for marginalized communities. Building on the lessons articulated in Barton et al. (2025), panelists will present diverse case studies that highlight both the promise and complexity of community-engaged HFE work. Panelists will reflect on the epistemological shifts, methodological adaptations, and relational commitments required to move toward genuine collaboration and social impact. Attendees will leave with tangible strategies for engaging communities as co-designers, as well as deeper insight into how our assumptions as HFE …

Acoustic Wave Manipulation Through Sparse Robotic Actuation, Tristan Shah, Noam Smilovich, Feruza Amirkulova, Samer Gerges, Stas Tiomkin

Faculty Research, Scholarly, and Creative Activity

Recent advancements in robotics, control, and machine learning have facilitated progress in the challenging area of object manipulation. These advancements include, among others, the use of deep neural networks to represent dynamics that are partially observed by robot sensors, as well as effective control using sparse control signals. In this work, we explore a more general problem: the manipulation of acoustic waves, which are partially observed by a robot capable of influencing the waves through spatially sparse actuators. This problem holds great potential for the design of new artificial materials, ultrasonic cutting tools, energy harvesting, and other applications. We develop …

Unveiling The Veil: Understanding The Intersection Of Racism And Body Image Among Vietnamese American Young Adults, Thien Dang, Meekyung Han

Faculty Research, Scholarly, and Creative Activity

Asian Americans have experienced persistent gendered racism, racial microaggressions, and orientalism. These factors have contributed to dissatisfaction with their body image and have led some individuals to turn to body modification in order to cope with psychological distress and conform to White beauty standards. However, limited research has explored how Vietnamese Americans—one of the fastest-growing Asian American populations—experience and navigate racial dynamics related to body image, particularly in relation to gender differences and the role of cultural identity. To address this knowledge gap, a qualitative study was conducted to explore the intersection of racism, internalized racism, and body image dissatisfaction, …

Directional Vibrotactile Takeover Requests On A Wrist-Worn Device: Effects Of Age, Pattern Type, And Urgency In Automated Driving, Wei Hsiang Lo, Gaojian Huang

Faculty Research, Scholarly, and Creative Activity

Drivers are still required to perform the takeover task in highly automated vehicles. This task, which is cognitively and physically demanding, may present challenges for older adults due to general age-related declines in perception and cognition. Tactile modalities that may not be occupied by many non-driving-related tasks could serve as a potential solution for delivering takeover requests. Among these, directional vibrotactile stimuli presented via a wrist-worn device represent a promising approach. However, the effects of the two common types of directional vibrotactile patterns, dynamic patterns that vibrate sequentially at different locations and static patterns that vibrate at fixed locations, are …

Deep Learning-Based Drowsiness Detection System For Driver’S Safety, Sindhu Vidyanathan Dixith, Shrikant Jadhav, Youngsoo Kim, Naveenkumar Jayakumar

Faculty Research, Scholarly, and Creative Activity

Driver drowsiness is a leading contributor to road accidents, accounting for over 100,000 crashes and approximately ~1000 fatalities each year in the United States alone, as per National Safety Council (NSC). To mitigate this urgent public-safety risk, we propose a real-time Driver Drowsiness Detection System that achieves both high accuracy and fast inference on standard hardware. Our key idea is to combine two complementary deep-learning strategies: 1) a custom Convolutional Neural Network (CNN) paired with a Support Vector Machine (SVM) classifier, and 2) a lightweight transfer-learning model built upon a pre-trained convolutional backbone. We evaluate these approaches on two datasets: …

Decadal Change In Deep-Ocean Dissolved Oxygen In The North Atlantic Ocean And North Pacific Ocean, Henry A. Ruhl, Christine L. Huffard, Monique Messié, Thomas P. Connolly, Thomas Soltwedel, Frank Wenzhöfer, Rodney J. Johnson, Nicholas R. Bates, Susan Hartman, Anita Flohr, Edward W. Mawji, David M. Karl, James Potemra, Fernando Santiago-Mandujano, Tetjana Ross, Kenneth L. Smith

Faculty Research, Scholarly, and Creative Activity

Declining dissolved oxygen concentrations are documented at upper and mid ocean depths, but less is known about the deep ocean. Long time-series measurements of dissolved oxygen analyzed with Winkler titration over several decades reveal regional differences at six stations in the abyssal North Atlantic Ocean and North Pacific Ocean. A significant decline in dissolved oxygen was evident at two stations in the northeast Pacific Ocean at 4000–4200 m depth (Stations PAPA and M). A similar decreasing but insignificant trend was recorded in the Arctic region of the North Atlantic Ocean (HAUSGARTEN). However, there was no significant decrease in dissolved oxygen …

Spartan Daily, August 28, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 4

Poster: Development Of Situation Awareness Measurement For Cybersecurity Professionals, David Schuster, Crystal Fausett, Maiyi Huang, Sabina M. Patel, Jenna Korentsides, Joseph R. Keebler, Elizabeth H. Lazzara

Faculty Research, Scholarly, and Creative Activity

Better understanding of the implications of many aspects of human behavior, especially that of cybersecurity professionals, can help develop the cybersecurity workforce. Despite efforts aimed at documenting and understanding cybersecurity professionals' knowledge, understanding of how cognition supports human performance in specific cybersecurity tasks remains limited. Specifically, understanding of the elements of situation awareness (SA), defined as goal-directed knowledge, is necessary to support human-centered evaluation, selection, training, and recruitment strategies. In this poster, we propose a framework for developing measures of situation awareness for cybersecurity professionals and a method of capturing initial effectiveness data that does not rely on access to …

Accelerating The Fusion Workforce In The Usa, Carlos Paz-Soldan, Eva Belonohy, Troy Carter, Laleh E. Coté, Evdokiya Kostadinova, Calvin Lowe, Subash L. Sharma, Sybil De Clark, Jaydeep Deshpande, Kate Kelly, Bobbi Makani, David A. Schaffner, Kathreen E. Thome

Faculty Research, Scholarly, and Creative Activity

The fusion energy research and development landscape has seen significant advances in recent years, with important scientific and technological breakthroughs and a rapid rise of investment in the private sector. The workforce needs of the nascent fusion industry are growing at a rate that academic workforce development programs are not currently able to match. This paper presents the findings of the Workforce Accelerator for Fusion Energy Development Conference held in Hampton, Virginia, United States of America (USA), on 29-30 May 2024, which was funded by the National Science Foundation of the USA. A major goal of the conference was to …

Testimonios: The Experiences Of An Undocumented Student In California Post-Daca Rescindment, Isabel Rangel

McNair Research Journal SJSU

After Deferred Action for Childhood Arrival (DACA, 2012) was rescinded

by the Trump Administration in 2017, many students were left in “limbo

legality” (Gonzalez 2012) This study addresses the question, “What are the

experiences of undocumented students regarding their academic motivation

toward graduation now that DACA has been rescinded at San Jos. State

University (SJSU)?” Grounded in a Chicana Feminist Epistemology

approach, the methodology of testimonio is used to capture the experiences

of the author alongside an undocumented graduate student. Findings

suggest that college campuses should incorporate faculty knowledgeable in

policies that affect undocumented students, Undocumented Ally trainings

in college …

Same Face, Different Name - Colonialism, Colonization, And Capitalism: How To Combat The Insidious Capitalist Individualism That Denies Basic Human Rights To Us Citizens Via Community Centric Bartering, Nadia Loney

McNair Research Journal SJSU

This paper examines the effects of colonialism, colonization, and capitalism

on the social fabric of the United States and how severing key connections

within society has hindered the direct benefits of community. As has been

tested in various cities around the world, intentional bartering can create a

sustainable community and combat the devastating effects that these

systems have had on the environment and the escalation of violence both

internally and globally. Art aimed at community rebuilding and a

decentralization of the US dollar, can help facilitate innovation that heal

various social wounds.

Exploring The Moderating Effect Of Boundary Management Strategy In A Remote Work Environment, Brandon M. Vasquez

Master's Theses

Remote work has evolved significantly, especially during the COVID-19 pandemic, and continues to influence employee experiences in both positive and negative ways. Managing the separation between work and personal life is of importance. More specifically, using a boundary management strategy of segmentation may be more effective than an integration strategy because those who separate the two domains of work and family/personal life may be less prone to conflict in their lives. The present study aimed to examine the moderating effect of boundary management strategy on the relationship between remote work and job satisfaction, work-life balance, and well-being. Specifically, it was …

Attention In The Age Of Tiktok: Examining The Cognitive Impact Of Short-Form Video Consumption, Samantha Shannon Sutrisno

Master's Theses

With the rapid growth of popularity among short-form video platforms such as TikTok, media consumption has shifted toward fast-paced and highly engaging formats. This trend raises questions about the potential effects of continuous exposure to brief and repetitive audiovisual stimuli on attention. Research on short-form video’s impact on attention is limited, but prior studies suggest it may influence attention in meaningful ways. This study examined the relationship between short-form video consumption and attention among TikTok users (N = 110) by using the Attention Network Task (ANT), which measures the alerting, orienting, and executive control networks of visual attention. Participants were …

Alameda Song Sparrow Habitat Use Of Salt Pond Restoration Sites In South San Francisco Bay, Bradley A. Speno

Master's Theses

Restoration is acknowledged worldwide as a conservation need to return ecosystem functions. However, projects require monitoring to track system changes and assess restoration progress. In the San Francisco Bay, several large restoration projects are implementing plans to return salt-producing ponds to the historical ecosystem, tidal salt marsh. The Alameda song sparrow (Melospiza melodia pusillula), a California species of special concern, has been documented to use restored and historic marshes, but their use of restored salt ponds is not fully understood. The birds’ use of restored marshes may be a useful measure of restoration progress. This research investigated the relationships comparing …