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The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Mr. Ray Beeman, Tam Nguyen

The Contemporary Tax Journal

No abstract provided.

California Ab 1121, Sales Tax Exemption Emergency Preparation Items, Pooja Karelia Cpa, Sheetal Partani Ea

The Contemporary Tax Journal

No abstract provided.

Summaries From The 2021 37thannual Tei-Sjsu High Tech Tax Institute And The 27th Annual Tax Practitioner/Irs Fall Seminar, Inessa Zlobina Ea, Priti Trivedi, Tam Nguyen, Dale Loepp Cpa

The Contemporary Tax Journal

No abstract provided.

Cpa Exam Review Questions Provided Courtesy Of Gleim Cpa Review

The Contemporary Tax Journal

No abstract provided.

Broadening Online Opportunities Through Simple Technologies Act H.R.1362 (117th Congress), Minh Nguyet (Tracy) Than, Yulin Ke

The Contemporary Tax Journal

No abstract provided.

Revitalizing Downtowns Act S. 2511 (117th Congress), Tam Nguyen, Mst Students Bus 223a Fall 2021

The Contemporary Tax Journal

No abstract provided.

Hot Fit Model Digital Library Evaluation At State University Of Surabaya, Mohammad Syahidul Haq, Muchlas Samani, Karwanto .

Library Philosophy and Practice (e-journal)

Digital Transformation is currently causing changes in almost all aspects of life, including academics, for example libraries that initially use conventional methods to become digital-based or often known as Digital Libraries. Efforts made by several universities in adapting to these changes are by developing digital libraries, including those carried out by the State University of Surabaya. This study aims to evaluate the implementation of a digital library at the State University of Surabaya using the HOT Fit Model Evaluation. This evaluation model defines the components in the information system as the main components to be evaluated, namely the human, organizational, …

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

The Contemporary Tax Journal

No abstract provided.

Countering Identity Theft And Strengthening Data Security Practices Across The Tax Preparer Community, Patrick Ryle Jd, Llm, Cpa, Assyad Al-Wreikat Phd, Ellen Bartley Cma, Mark A. Mcknight Phd, Cfe, Brett L. Bueltel Jd, Cpa

The Contemporary Tax Journal

No abstract provided.

An Introduction To The Tax Intricacies Of Executive Compensation, Jane Lei Cpa

The Contemporary Tax Journal

No abstract provided.

Electronic Information Resources Use, Quality Reference Service Delivery And Academic Performance Of Final Year Students In Colleges Of Education In Lagos State, Nigeria, Bolanle Badirat Ashiru, Adegbore Muritala, Olalekan Abiola Awujoola, Oyinola Oluwaseun Bayowa

Library Philosophy and Practice (e-journal)

Abstract

The academic performance played an essential role in producing high-quality graduates who are to become high-quality human resource required for national, economic and social development. Electronic information resources use by students and quality reference service delivery can influence academic performance among students. It is on this premise that study investigates electronic information resources use, quality reference service delivery on academic performance of students in colleges of education in Lagos State, Nigeria. The survey design of descriptive type was adopted. Mixed methods of systematic and total enumeration sampling technique were used. A total of 309 final year students was used …

Perception Of Ict Skill And Opinion Among The College Librarians In Assam During The Pre-Covid Periods: A Study, Dr. Prafulla Kumar Mahanta

Library Philosophy and Practice (e-journal)

The proper ICT infrastructure in the libraries can’t achieve the goal of a particular library unless it is supported by skilled manpower and dedication of the library professionals towards his/her duties. Library professional performs the role of collection development, organization of information resources, providing access to information resources, preservation of resources, advising and guiding the users, management and administration and also involvement in digital oriented services etc. The digital oriented technology has lead to designing new services as well as access to the navigation of electronic collection and other electronic resources. To meet the present needs library professionals have to …

Dynamic Archive Management Of The Covid-19 Pandemic At Radio Republik Indonesia, Nadia Aprilia Gude, Andi Asari, Nurchasanah Nurchasanah

Library Philosophy and Practice (e-journal)

Radio Republik Indonesia Kota Ende is a broadcasting institution that actively provides information on the Covid-19 pandemic. The results of this information are collected in the form of archives of the Covid-19 pandemic as a record of important events. This study aims to describe the management of the Covid-19 pandemic archive which includes the process of creating, using, maintaining, shrinking, and storing archives. This study used the descriptive qualitative method. The data used are primary data and secondary data. Primary data in the form of information about the dynamic archive management of the Covid-19 pandemic starting from the stages of …

Spartan Daily, February 1, 2022, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2022

Volume 158, Issue 2

Application Of The Combinatorial Nullstellensatz To Integer-Magic Graph Labelings, Richard M. Low, Dan Roberts

Faculty Research, Scholarly, and Creative Activity

Let A be a nontrivial additive abelian group and A* = A\{0}. A graph is A-magic if there exists an edge labeling f using elements of A* which induces a constant vertex labeling of the graph. Here, the induced label on a vertex is obtained by calculating the sum of the edge labels adjacent to that vertex. Such a labeling f is called an A-magic labeling and the constant value of the induced vertex labeling is called an A-magic value. In this paper, we use the Combinatorial Nullstellensatz to show the existence of Zp-magic labelings (prime p ≥ 3) for …

Resiliency With Forced Migrants: A Qualitative Study Of Providers And Forced Migrants Through A Resilience Perspective, Nicole Dubus

Faculty Research, Scholarly, and Creative Activity

In the last ten years, the world has experienced unprecedented, forced migration due to civil unrest, political persecution, and the ever-growing climate crisis. This is a qualitative study of the professional experiences of social workers (n = 73) working with forced migrants (n = 34) and the lived experiences of forced migrants in several countries: Germany, Greece, Iceland, Mexico, Switzerland, and the United States. Social workers reported that most of their interventions involved short-term case management that focused on securing initial housing and healthcare. Cognitive Behavioral Therapy (CBT) was the primary intervention for behavioral health issues. The recipients of these …

Blockchain-Based Recommender Systems: Applications, Challenges And Future Opportunities, Yassine Himeur, Aya Sayed, Abdullah Alsalemi, Faycal Bensaali, Abbes Amira, Iraklis Varlamis, Magdalini Eirinaki, Christos Sardianos, George Dimitrakopoulos

Faculty Research, Scholarly, and Creative Activity

Recommender systems have been widely used in different application domains including energy-preservation, e-commerce, healthcare, social media, etc. Such applications require the analysis and mining of massive amounts of various types of user data, including demographics, preferences, social interactions, etc. in order to develop accurate and precise recommender systems. Such datasets often include sensitive information, yet most recommender systems are focusing on the models’ accuracy and ignore issues related to security and the users’ privacy. Despite the efforts to overcome these problems using different risk reduction techniques, none of them has been completely successful in ensuring cryptographic security and protection of …

Income Inequality And The Imprint Of Globalization On U.S. Metropolitan Areas, Herman L. Boschken

Faculty Research, Scholarly, and Creative Activity

Inequality in metropolitan areas is at least partly framed by a paradoxical triangle of competing constituency motives over resources allocation. Chief among these motives is the penchant for urban economic development, leaving ecological sustainability and socioeconomic equity as “subordinate” considerations. For global cities in particular, understanding inequality in such a context highlights the extraordinary intensity of economic development motives in sustaining their worldwide centrality, connectivity and command over the forces of globalization. As a comparative empirical study of 53 large U.S. metropolitan areas, this paper examines economic development within a global city that plausibly explains its propensity for heightened income …

Do Ask, Tell, And Show: Contextual Factors Affecting Sexual Orientation And Gender Identity Disclosure For Sexual And Gender Minority People, Leslie W. Suen, Mitchell R. Lunn, Jae M. Sevelius, Annesa Flentje, Matthew R. Capriotti, Micah E. Lubensky, Carolyn Hunt, Shannon Weber, Mahri Bahati, Ana Rescate, Zubin Dastur, Juno Obedin-Maliver

Faculty Research, Scholarly, and Creative Activity

Purpose: Sexual and gender minority (SGM) people - including members of lesbian, gay, bisexual, transgender, and queer communities - remain underrepresented in health research due to poor collection of sexual orientation and gender identity (SOGI) data. We sought to understand the contextual factors affecting how SGM research participants interact with SOGI questions to enhance participant experience and increase the accuracy and sensitivity of research findings. Methods: We recruited SGM adults for in-person semi-structured focus groups or online cognitive interviews from 2016 to 2018. During focus groups and cognitive interviews, we asked participants to respond to SOGI question sets. We employed …

Uttar Pradesh Higher Education Digital Library Portal: An Analysis, Rashmi Gangwar, Prof. Shilpi Verma

Library Philosophy and Practice (e-journal)

In the current digital information environment, a well-defined e-platform is required to organize, store, retrieve and disseminate of information efficiently—the web portal facilitates users to access a wide range of web-based information resources. Here, an attempt has been made to create awareness about Uttar Pradesh higher education digital library portal. This study was conducted to the analysis of Uttar Pradesh higher education digital library portal and the findings of the study are that Uttar Pradesh higher education digital library has more than 70,000 e-contents available in different streams and students of higher-level educational institutions are taking advantage of it. The …

Utilization Of Digital Information Resources By Undergraduates At Lead City University, Ibadan Nigeria, Taofeek Abiodun Oladokun, Azeez A. Adeoye

Library Philosophy and Practice (e-journal)

The innate need for growth and the growing popularity of digital information resources have prompted many academic libraries, including Lead City University to invest on the provision of digital information resources. However, studies have shown that provision of digital information resources does not automatically guarantee utilization. This study therefore investigates the utilization of digital information resources among undergraduate students at Lead City University, Ibadan Nigeria. The study adopted a quantitative research method with a questionnaire used as research instrument. The study sample consists of 342 undergraduate students and the data collected was analysed with aid of the Statistical Package for …

High-Resolution Fire Danger Forecast For Poland Based On The Weather Research And Forecasting Model, Alan Mandal, Grzegorz Nykiel, Tomasz Strzyzewski, Adam Kochanski, Weronika Wrońska, Marta Gruszczynska, Mariusz Figurski

Faculty Research, Scholarly, and Creative Activity

Due to climate change and associated longer and more frequent droughts, the risk of forest fires increases. To address this, the Institute of Meteorology and Water Management implemented a system for forecasting fire weather in Poland. The Fire Weather Index (FWI) system, developed in Canada, has been adapted to work with meteorological fields derived from the high-resolution (2.5 km) Weather Research and Forecasting (WRF) model. Forecasts are made with 24- and 48-h lead times. The purpose of this work is to present the validation of the implemented system. First, the results of the WRF model were validated using in situ …

Issn Registration Services In Indonesia: Problems And Solutions, Dwi Ridho Aulianto

Library Philosophy and Practice (e-journal)

An ISSN is a number that functions as the identity of a periodical. ISSN registration services in Indonesia are provided through the Indonesian Institute of Sciences. This study aims to determine the inhibiting factors during the ISSN application process in Indonesia. The method used is qualitative with a case study approach. Data collection through in-depth interviews with ISSN service officers and journal managers was conducted at the end of 2019 and early 2020 to obtain information about ISSN registration in previous years. The results of the study concluded that the ISSN registration process did not run smoothly. There was an …

Adoption Of Green Practices In University Libraries Of Pakistan: A Qualitative Study, Muhammad Asim, Pervaiz Ahmad Prof. Dr.

Library Philosophy and Practice (e-journal)

Conceptual, technological, and material advancement has a deep influence on all sectors of life including libraries. Libraries are coping with these developments accordingly, however, the pace of development is not the same around the globe. This study aims to explore the adoption status of green library practices in the university libraries of Pakistan. The peer-reviewed literature including IFLA’s checklist was encompassed to model twelve aspects/practices of green library initiative. The feedback from the selected, senior university librarians of Pakistan on the proposed model of green library practices was collected through interviews. The librarians apprise the green library model as an …

Control Mechanism And Punishment Strategies As Correlates Of Deviant Behaviour Reduction Among Undergraduates In Public University Libraries In South-West, Nigeria, Olalekan Abiola Awujoola, Oyinola Oluwaseun Bayowa

Library Philosophy and Practice (e-journal)

Abstract

This study assessed the menace of ICT induced deviant acts among library users most especially, undergraduates in public university libraries in South-west, Nigeria. The study looked beyond other reasons of deviance among undergraduates to see what libraries have in respect of their security mechanisms and punishment strategies to reduce deviant acts among undergraduates. Control theory was used as an anchor theory for the study because it gave a proper insight to the effectiveness of security and punishment measures on deviance reduction in the library. Survey research design was used for the study with a population of 352 library personnel …

Effect Of Group Mentoring On Virtual Library Skills Of Secondary School Students, Chiedu Eseadi

Library Philosophy and Practice (e-journal)

The present study aimed to investigate the effect of group mentoring on the virtual library skills of senior secondary school students. The study used a two-group pretest-posttest design to study a sample of senior secondary school students from a Nigerian public secondary school (10 students were enrolled for the group mentoring program and 10 others were waitlisted). Data for this study were collected using the Students' Virtual Library Skills Scale. Compared to their wait-list control group counterparts, senior secondary school students who received group mentoring showed a greater ability to gain virtual library skills. Studies that aim to impart virtual …

Entrepreneurship Opportunities For Library And Information Science Graduates: A Qualitative Study, Kiran Butt, Pervaiz Ahmad Prof. Dr.

Library Philosophy and Practice (e-journal)

There are more than 12 library schools in Pakistan producing around 1,000 graduates every year. These graduates hold 16-year BS or MLIS professional qualifications. There is no calculated estimate available concerning the number of related jobs and the vacant ones in the country. Therefore, it is not possible to determine the number of LIS graduates required in the country within a particular span. The academic libraries especially in the public sector accommodate most of such graduates. The current job market has become oversaturated as we carefully observe around five candidates against one entry-level position in the public sector on average. …

The Layered Toll Of Racism In Teacher Education On Teacher Educators Of Color, Rita Kohli, Marcos Pizarro

Faculty Research, Scholarly, and Creative Activity

To systematically explore the structural racism that teacher educators of Color endure, this article uses a critical race theory lens to analyze the findings from qualitative questionnaires with 141 Black, Latinx, Indigenous, and Asian American teacher educators who work in diverse universities across the United States. We learned that many of the participants in our study were hired to teach race and racism among race-evasive colleagues and predominantly white students that are enabled to protect and leverage their whiteness. As we frame their experiences, we argue that teacher education programs are, in fact, structured for teacher educators of Color to …

Optimalisation Of E-Resources From National Library And Online Information Of Covid-19 To Develop Literacy And Numeracy Test Like Pisa, Nadi Suprapto, Binar K. Prahani, Utama A. Deta

Library Philosophy and Practice (e-journal)

By utilising the online information of Covid-19 from e-resources including the national library and online information, the development of literacy and numeracy item test called PISA-Cosains (science context of Covid-19) was carried out. The process was oriented to the PISA (Programme for International Student Assessment) science framework that has been carried out to produce an instrument product that is valid and practical. The method used in this study is the Research and Development method. The analysis in this study uses Rasch's Item Response Theory (IRT) model. The development process utilises e-resources from national library and online portal of Indonesian …