Digital Commons Network^™

The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023

The Contemporary Tax Journal

No abstract provided.

H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea

The Contemporary Tax Journal

No abstract provided.

California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat

The Contemporary Tax Journal

No abstract provided.

H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang

The Contemporary Tax Journal

No abstract provided.

The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

Sjsu Mst Information

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais

The Contemporary Tax Journal

No abstract provided.

Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

Quantum Diamonds At The Beach: Chemical Insights Into Silica Growth On Nanoscale Diamond Using Multimodal Characterization And Simulation, Perla J. Sandoval, Karen Lopez, Andres Arreola, Anida Len, Nedah Basravi, Pomaikaimaikalani Yamaguchi, Rina Kawamura, Camron X. Stokes, Cynthia Melendrez, Davida Simpson, Sang Jun Lee, Charles James Titus, Virginia Altoe, Sami Sainio, Dennis Nordlund, Kent Irwin, Abraham Wolcott

Faculty Research, Scholarly, and Creative Activity

Surface chemistry of materials that host quantum bits such as diamond is an important avenue of exploration as quantum computation and quantum sensing platforms mature. Interfacing diamond in general and nanoscale diamond (ND) in particular with silica is a potential route to integrate room temperature quantum bits into photonic devices, fiber optics, cells, or tissues with flexible functionalization chemistry. While silica growth on ND cores has been used successfully for quantum sensing and biolabeling, the surface mechanism to initiate growth was unknown. This report describes the surface chemistry responsible for silica bond formation on diamond and uses X-ray absorption spectroscopy …

An Analysis Of The Debate And How It Changed Everything: Narratology Vs. Ludology, Robert Veloya

ART 108: Introduction to Games Studies

Video games will rot your brain. Something that people have told us during its inception into the modern world; however, little did they know that the video game industry will one day take its place in the world as one of the best mediums to tell a story and challenge its audience. The video game industry is an ever-growing industry where innovation flows through its veins causing it to grow into a field that is more immersive and compelling. Video games have also evolved into a field of study, a discipline that dives deep into what makes them a unique …

Exploring The Shift In Player Enthusiasm Towards Games, David Daniel

ART 108: Introduction to Games Studies

Video games, providing a constant source of excitement have been an integral part of the lives of many enthusiasts, helping shape childhoods and providing a source of entertainment and social interaction between friends and strangers. From the joy of unboxing the Wii with siblings back in the day, all the way to playing multiplayer battle royales and among us with our friends over the pandemic, the gaming platform has been an ever changing and dynamic experience. However, with time, a noticeable split emerged among peers who once shared the same joy of running home and putting on the headset. Some …

From Pong To Narrative: The Evolution Of Ai In Gaming, Muhammad Assaf

ART 108: Introduction to Games Studies

As video games evolve, the role of artificial intelligence also referred to as AI has been essential. Games have come a long way from being small and having rudimentary logic to being extremely complex and narrative-driven. This research paper will dive into the vast history of AI in gaming, following its path from the simple ball-paddle mechanics of Pong, to the intricate entanglements presented in modern games such as Fortnite, Call of Duty, League of Legends, and more. The interplay between game design and AI development doesn’t just show how far we have come in technological advancement, but rather it …

Creativity Of Librarians As Determinant Of Job Performance In Some Selected Polytechnic Libraries In Delta State, Nigeria, Patrick Chukwuma Iheme Mr, Chika Chinonso Ejiakor Mrs, Peter O. Moneke, Oluchi Juliet Nwagu, Ufuoma Eruvwe Dr

Library Philosophy and Practice (e-journal)

The study investigated the creativity of librarians as determinant of job performance in some selected polytechnic libraries in Delta State. The study adopted a descriptive survey using questionnaire to collect data. The population of the study consists of 45 librarians. A total of 45 questionnaires were distributed only 33 were retrieved using descriptive statistics, the mean and percentage of the data were calculated. A mean score of 2.5 or above and a percentage score of 50% were taken into consideration. The study revealed five (5) creativity factors possess by librarians in some selected polytechnic libraries in Delta state as experience, …

The Role Of Lis Professional In Open Educational Resources And Its Impact In Bangladesh, Dr. Md. Azizur Rahman, Sumitra Mitra Biswas, Dr. Subrata Biswas

Library Philosophy and Practice (e-journal)

Introduction- This study aims to explore of the role of LIS Professionals in open educational resources (OERs) and its impact on Bangladesh. In addition, there is a focus on raising awareness and improving open educational resources.

Purpose – The purpose of the study is to provide quantitative information on the growth and development of the LIS professionals in OER in Bangladesh. In addition, the focus is on raising awareness and improving open educational resources.

Research problem- The study is about acquiring data sources, facing huge problems related to field of LIS Professionals in OER in Bangladesh. LIS professionals in the …

Behavioural Responses Of Fin Whales To Military Mid-Frequency Active Sonar, Brandon L. Southall, Ann N. Allen, John Calambokidis, Caroline Casey, Stacy L. Deruiter, Selene Fregosi, Ari S. Friedlaender, Jeremy A. Goldbogen, Catriona M. Harris, Elliott L. Hazen, Valentin Popov, Alison K. Stimpert

Faculty Research, Scholarly, and Creative Activity

The effect of active sonars on marine mammal behaviour is a topic of considerable interest and scientific investigation. Some whales, including the largest species (blue whales, Balaenoptera musculus), can be impacted by mid-frequency (1-10 kHz) military sonars. Here we apply complementary experimental methods to provide the first experimentally controlled measurements of behavioural responses to military sonar and similar stimuli for a related endangered species, fin whales (Balaenoptera physalus). Analytical methods include: (i) principal component analysis paired with generalized additive mixed models; (ii) hidden Markov models; and (iii) structured expert elicitation using response severity metrics. These approaches provide complementary perspectives on …

Radicalisation And Extremism On Social Media: What Steps Can Be Taken?, Emeka Williams Etumnu, Oluchi I. Williams-Etumnu

Library Philosophy and Practice (e-journal)

Unarguably, the social media has brought the world together in an online space and as a result of this, extremist groups utilise the social media to radicalise people especially the youths who are vulnerable and fancy their ideology towards their cause. The paper was underpinned on public sphere theory and the desk research method was employed in the course of the study. It was revealed that social media plays a tremendous role towards radicalisation and extremism. The need for digital literacy, where rules can be made to assist individuals of all ages in developing critical thinking skills and building resilience …

Information Communication Technology Competence And Reference Service Provision In Federal Universities In North-Central Nigeria., Ezinwanyi Madukoma, Catherine Enatta Ikokoh

Library Philosophy and Practice (e-journal)

The study investigates information communication technology competence and reference service provision in Federal Universities in North-Central, Nigeria. Reference librarians now provide users with databases that give access to millions of journal articles as well as access to the internet which has holdings of libraries and a limitless variety of formal and informal sources of information. The study has one objective, a research question and one hypothesis. The study adopted total enumeration using a descriptive survey design. The population of the study is three hundred and sixty library personnel comprising professionals and para-professionals. Three hundred and six questionnaires were returned and …

Lecturers’ Skills To Evaluate Information And Use Information Effectively As Correlates Of Digital Library Resources Utilization In Nigeria, Joy Iguehi Ikenwe, Ogagaoghene Uzezi Idhalama

Library Philosophy and Practice (e-journal)

The study investigates lecturers’ skills to evaluate information and use information effectively as correlates of digital library resources utilization in Nigeria. Research questions were, what is the correlation between lecturers’ skills to evaluate information and digital library resources utilization in Southern Nigeria? and what is the correlation between lecturers’ skills to use information effectively and digital library resources utilization in Southern Nigeria? The two hypotheses are: Ho 1: Lecturers' skill to evaluate information does not have a significant relationship with the utilization of digital library resources. Ho 2: Lecturers' skill to use information effectively does not have a …

Influence Of Library Management System In Managing Library Information Resources By Librarians In Ekiti State Tertiary Institutions, Fajiwe Olabode Thomas, Ogunojemite Abosede Tola

Library Philosophy and Practice (e-journal)

The study investigated the influence of the library management system in managing library information resources by librarians in Ekiti state tertiary institutions. The study adopted the descriptive survey design. The sample for the study comprised 80 librarians who were randomly selected through simple random sampling. Purpose of Library Management System (PLIS) and Challenges of Library Management System (CLMS) were the two instruments used to collect relevant data for the study. The research questions raised were answered using mean and standard deviation. Means scores cut off point of 2.50 and above was accepted. The findings from the study indicated that …

Enhancing Information Delivery Services For Distance Education Programmes In Cross River State, Nigeria, Mayen Ndaro Igajah Dr, Christopher Okoi Offem Mr, Mary Mfon Bassey Mrs

Library Philosophy and Practice (e-journal)

The paper assessed information delivery services for distance education programmes. The study traces briefly the history of the National Open University and the National Teacher Institute. The e-resources and current issues on services provided by librarians. The study adopted the survey design methods. The questionnaire was used as an instrument for data collection. From the analysis of the data collected, it was found that the current issues on information services are in support of open and distance education programmes, technologies used in the delivery of information services for distance learners, concepts of distance education in Nigeria, value of social media …

A Comparative Analysis Of The Water Use And Nutritional Value For California Commodities, Helen M. Lee, Giselle A. Pignotti, Kasuen Mauldin, John Gieng

Faculty Research, Scholarly, and Creative Activity

To create a more sustainable food system, this study analyzed the water use and nutritional data for California commodities. The data were separated into quadrants based on median scores, with results that include a list of commodities lower in agricultural water use while being higher in nutritional value. Because the agricultural sector is the dominant water user, there is an opportunity here to influence growers, consumers and policymakers to choose and support the growth of foods that would reduce water consumption while still providing beneficial nutrients. The goal of this paper is to educate the public on this important issue.

Evaluation Of Four Ground-Based Retrievals Of Cloud Droplet Number Concentration In Marine Stratocumulus With Aircraft In Situ Measurements, Damao Zhang, Andrew M. Vogelmann, Fan Yang, Edward Luke, Pavlos Kollias, Zhien Wang, Peng Wu, William I. Gustafson, Fan Mei, Susanne Glienke, Jason Tomlinson, Neel Desai

Faculty Research, Scholarly, and Creative Activity

Cloud droplet number concentration (Nd) is crucial for understanding aerosol–cloud interactions (ACI) and associated radiative effects. We present evaluations of four ground-based Nd retrievals based on comprehensive datasets from the Atmospheric Radiation Measurement (ARM) Aerosol and Cloud Experiments in the Eastern North Atlantic (ACE-ENA) field campaign. The Nd retrieval methods use ARM ENA observatory ground-based remote sensing observations from a micropulse lidar, Raman lidar, cloud radar, and the ARM NDROP (Droplet Number Concentration) value-added product (VAP), all of which also retrieve cloud effective radius (re). The retrievals are compared against aircraft measurements from the fast cloud droplet probe (FCDP) and …

Spartan Daily, December 5, 2023, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2023

Volume 161, Issue 43

Registration Status, Reading Interest Level, And Library Use Habits Of Teaching Staff In Akwa Ibom State University, Nigeria: An Investigation, Nse Emmanuel Akwang Phd, Cln

Library Philosophy and Practice (e-journal)

The study investigated registration status, reading interest level, and library use habits of teaching staff in Akwa Ibom State University, Nigeria. The study adopted survey research design, with a total population of 467 teaching staff from eight (8) academic faculties. Out of the total study population, a sample of 212 was selected using an online sample calculator known as Survey Monkey Sample Size Calculator at 95% confidence level and confidence interval of 5%. The instrument used for data collection was a researcher-developed questionnaire, which was subjected to face and content validity and reliability coefficient of 0.80 using Cronbach’s Alpha technique. …

Systematic Analysis Of Adoption Of Innovative Technologies In The Provision Of Electronic Information Services In Public University Libraries In Akwa Ibom State, Nigeria, Chukwudi P. Mensa Phd, Inemesit Udom Udoh Mr., Priscilla Odeyovwi Osiebe Mrs.

Library Philosophy and Practice (e-journal)

This study systematically analysed the adoption of innovative technologies in the provision of electronic information services in public university libraries in Akwa Ibom State, Nigeria. It adopted the descriptive survey design with three specific objectives. The population of the study consisted of eighty-nine (89) librarians and library officers from Akwa Ibom State University (AKSU) and University of Uyo (UNIUYO) libraries. The census sampling technique was adopted in the study. Data for the study were collected using structured questionnaire with a reliability index of 0.79 using Cronbach Alpha reliability coefficient. The data collected were analysed using descriptive statistics of percentage counts, …

Sjsu Erfa Board Minutes, December 4, 2023, San Jose State University, Emeritus And Retired Faculty Association

SJSU ERFA Minutes

SJSU ERFA Executive Board Minutes

December 4, 2023

Perceived Effect Of Awareness And Use Of Open Access Journals By Library Users For Research Efficiency In Margaret Lawrence University, Delta State, Nigeria, Obande Bonnie Obeka

Library Philosophy and Practice (e-journal)

The purpose of the present study was to examine the Perceived effect of awareness and use of Open Access Journals by Library users for research efficiency in Margaret Lawrence University. Three hundred and twenty nine Library (329) users were selected in the study. A specifically designed questionnaire was administered to gather information about the awareness and use of open access journals by library users for research efficiency in Margaret Lawrence University. Data collected were analyzed using mean () and standard deviation (SD) to answer research questions. The Results revealed that library users of MLU are much aware of open access …

University Undergradautes’ Awareness And Utilization Of Electronic Databases In University Libraries In Akwa Ibom State, Nigeria, Inemesit Udom Udoh, Nse Emmanuel Akwang Phd, Cln, Chukwuemeka Chukwueke Cln

Library Philosophy and Practice (e-journal)

The study investigated the awareness and utilization of electronic databases by university undergraduates in Akwa Ibom State, Nigeria. It adopted a descriptive survey design with a study population of 1,116 registered undergraduates-users of Akwa Ibom State University (AKSU) library and Ritman University Library. 224 undergraduates were selected using the proportionate stratified sampling technique. Observation checklist, structured questionnaire and unstructured interview were used to collect data for the study. 224 copies of the questionnaire were distributed, but 186 copies were completed and retrieved. The data collected were analyzed using frequency count, simple percentage, mean scores and standard deviations, with a criterion …

Genetic And Environmental Drivers Of Migratory Behavior In Western Burrowing Owls And Implications For Conservation And Management, Kelly Barr, Christen M. Bossu, Rachael A. Bay, Eric C. Anderson, Jim Belthoff, Lynne A. Trulio, Debra Chromczak, Colleen L. Wisinski, Thomas B. Smith, Kristen C. Ruegg

Faculty Research, Scholarly, and Creative Activity

Migration is driven by a combination of environmental and genetic factors, but many questions remain about those drivers. Potential interactions between genetic and environmental variants associated with different migratory phenotypes are rarely the focus of study. We pair low coverage whole genome resequencing with a de novo genome assembly to examine population structure, inbreeding, and the environmental factors associated with genetic differentiation between migratory and resident breeding phenotypes in a species of conservation concern, the western burrowing owl (Athene cunicularia hypugaea). Our analyses reveal a dichotomy in gene flow depending on whether the population is resident or migratory, with the …