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Full-Text Articles in Entire DC Network
The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa
The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng
The Contemporary Tax Journal
No abstract provided.
The Deductibility Of Scam Losses: Cca 202511015, Jing Luo
The Deductibility Of Scam Losses: Cca 202511015, Jing Luo
The Contemporary Tax Journal
No abstract provided.
Sjsu Certificate In Advanced Tax Practice Information
Sjsu Certificate In Advanced Tax Practice Information
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
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 …
Gc-Ms-Based Metabolomics For Understanding The Metabolite Profile Of Mopane Worm (Gonimbrasia Belina) And Sorghum (Sorghum Bicolor L), Mpho Sebabiki Maleke, Tumisi Beiri Jeremiah Molelekoa, Jonathan Wilkin, Xi Feng, Moira Ledbetter, Oluwafemi Ayodeji Adebo
Gc-Ms-Based Metabolomics For Understanding The Metabolite Profile Of Mopane Worm (Gonimbrasia Belina) And Sorghum (Sorghum Bicolor L), Mpho Sebabiki Maleke, Tumisi Beiri Jeremiah Molelekoa, Jonathan Wilkin, Xi Feng, Moira Ledbetter, Oluwafemi Ayodeji Adebo
Faculty Research, Scholarly, and Creative Activity
Edible insects are nutritious, having high levels of protein, essential amino acids, healthy fats, vitamins, and minerals. In areas where sorghum is a primary crop, mixing this gluten-free grain with protein-rich insect powder provides a novel approach to making nutrient-rich products. Understanding the sorghum and mopane worm flours' metabolomic changes during bioprocessing can however, enhance their nutritional value and food safety. The research investigated metabolite compounds that are found in raw and processed (fermented, malted (sorghum), and ultrasonicated) mopane worms and sorghum. In the study, sorghum grains were traditionally fermented and malted at 35°C for 48 h and ultrasonicated for …
Uav-Based Transport Management For Smart Cities Using Machine Learning, Sweekruthi Balivada, Jerry Gao, Yuting Sha, Manisha Lagisetty, Damini Vichare
Uav-Based Transport Management For Smart Cities Using Machine Learning, Sweekruthi Balivada, Jerry Gao, Yuting Sha, Manisha Lagisetty, Damini Vichare
Faculty Research, Scholarly, and Creative Activity
Highlights: What are the main findings? A smart transport management system based on UAV data integrating advanced machine learning and deep learning techniques is proposed to enhance road anomaly detection and severity classification. The system employs a comprehensive multi-stage framework, integrating a high-precision obstacle detection model, six specialized severity classification models, and an aggregation model to deliver accurate anomaly assessment, enabling strategic, data-driven road maintenance and enhanced transportation safety. What is the implication of the main finding? A scalable and efficient solution is proposed to enhance road safety and optimize transportation management through intelligent anomaly detection and severity assessment. This …
Spartan Daily, September 18, 2025, San Jose State University, School Of Journalism And Mass Communications
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, September 23, 2025, San Jose State University, School Of Journalism And Mass Communications
Spartan Daily, 2025
Volume 165, Issue 12
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets
The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark
The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo
The Contemporary Tax Journal
No abstract provided.
Ai Test Modeling For Computer Vision System—A Case Study, Jerry Gao, Radhika Agarwal
Ai Test Modeling For Computer Vision System—A Case Study, Jerry Gao, Radhika Agarwal
Faculty Research, Scholarly, and Creative Activity
This paper presents an intelligent AI test modeling framework for computer vision systems, focused on image-based systems. A three-dimensional (3D) model using decision tables enables model-based function testing, automated test data generation, and comprehensive coverage analysis. A case study using the Seek by iNaturalist application demonstrates the framework’s applicability to real-world CV tasks. It effectively identifies species and non-species under varying image conditions such as distance, blur, brightness, and grayscale. This study contributes a structured methodology that advances our academic understanding of model-based CV testing while offering practical tools for improving the robustness and reliability of AI-driven vision applications.
Enhancing Clinical Named Entity Recognition Via Fine-Tuned Bert And Dictionary-Infused Retrieval-Augmented Generation, Soumya Challaru Sreenivas, Saqib Chowdhury, Mohammad Masum
Enhancing Clinical Named Entity Recognition Via Fine-Tuned Bert And Dictionary-Infused Retrieval-Augmented Generation, Soumya Challaru Sreenivas, Saqib Chowdhury, Mohammad Masum
Faculty Research, Scholarly, and Creative Activity
Clinical notes often contain unstructured text filled with abbreviations, non-standard terminology, and inconsistent phrasing, which pose significant challenges for automated medical information extraction. Named Entity Recognition (NER) plays a crucial role in structuring this data by identifying and categorizing key clinical entities such as symptoms, medications, and diagnoses. However, traditional and even transformer-based NER models often struggle with ambiguity and fail to produce clinically interpretable outputs. In this study, we present a hybrid two-stage framework that enhances medical NER by integrating a fine-tuned BERT model for initial entity extraction with a Dictionary-Infused Retrieval-Augmented Generation (DiRAG) module for terminology normalization. Our …
Spartan Daily, September 17, 2025, San Jose State University, School Of Journalism And Mass Communications
Spartan Daily, September 17, 2025, San Jose State University, School Of Journalism And Mass Communications
Spartan Daily, 2025
Volume 165, Issue 11
Mid-Ocean Ridge (Mor) Ash Dispersal On Axial Seamount, Juan De Fuca Ridge, Ryan A. Portner, Guangyu Xu, Arran P. Murch, David A. Clague, Brian M. Dreyer, Jennifer B. Paduan
Mid-Ocean Ridge (Mor) Ash Dispersal On Axial Seamount, Juan De Fuca Ridge, Ryan A. Portner, Guangyu Xu, Arran P. Murch, David A. Clague, Brian M. Dreyer, Jennifer B. Paduan
Faculty Research, Scholarly, and Creative Activity
Rare eruption of primitive normal mid-ocean ridge basalt (N-MORB) magma (∼9.5 wt% MgO) on the summit of Axial Seamount generated abundant ash that was dispersed for several km. The unique geochemical signature of this ash deposit is distinct from otherwise typical MORB with more evolved compositions. As such, it is a key marker bed that can be used to track the dispersal of ash from an inferred source. The deposit rapidly fines over 1–4 km and becomes more chemically heterogeneous with distance. Toroidal bottom current circulation around Axial's summit caldera primarily constrained it to the southwest part of the summit …
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
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, September 16, 2025, San Jose State University, School Of Journalism And Mass Communications
Spartan Daily, 2025
Volume 165, Issue 10
Transcultural Competence And Empathy In Language Education: Imagining The Unimaginable, Michiko Uryu
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 …
Uneven Sustainability In Academic Publishing: A Call For Transparency And Collaboration, Lili Luo
Uneven Sustainability In Academic Publishing: A Call For Transparency And Collaboration, Lili Luo
Faculty Research, Scholarly, and Creative Activity
Objective – To assess the sustainability practices of academic publishers and their alignment with library collection management, and to determine the nature of sustainable partnership opportunities at the intersection of library and publisher practices. Design – A cross-sectional, unobtrusive analysis of existing content. Setting – The academic publishing industry. Subjects – Sustainability practices from 16 international academic publishers selected based on their prominence in Western Libraries' print book acquisitions. Methods – The Green Audit Template, a rubric based on the United Nations’ (UN) Sustainable Development Goals (SDGs) and industry standards and inspired by lifecycle assessment (LCA) approach, was employed to …
Rhizosolenia Mat Diatoms Associate With Nitrogen-Fixing Microbes, Kendra Turk-Kubo, Mar Benavides, Matthew M. Mills, Sarah R. Smith
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), …
(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
(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 …
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
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 …
Library Science Literature, 2019–2025: An Exploration Using Critical Bibliometric Methods, Nick Szydlowski
Library Science Literature, 2019–2025: An Exploration Using Critical Bibliometric Methods, Nick Szydlowski
Faculty Research, Scholarly, and Creative Activity
This study applies critical bibliometric methods to the library science literature published from 2019 to early 2025. It combines citation network analysis and text analysis in novel ways to identify clusters of articles focused on trends and practice areas, and to analyze the citation rates and centrality of those clusters within the network of library science articles. The study provides an example of how critical bibliometric methods can be applied to provide context and nuance when assessing the impact of research and interpreting research impact metrics. Themes identified within the literature include the COVID-19 pandemic, diversity, artificial intelligence, and social …
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
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 …
Temperature And Pressure Shaped The Evolution Of Antifreeze Proteins In Polar And Deep Sea Zoarcoid Fishes, Samuel N. Bogan, Nathan Surendran, Scott Hotaling, Thomas Desvignes, Iliana Bista, Luana S.F. Lins, Mari H. Eilertsen, Nathalie R. Le François, Tait Algayer, Scott L. Hamilton, Paul B. Frandsen, Federico G. Hoffmann, Joanna L. Kelley
Temperature And Pressure Shaped The Evolution Of Antifreeze Proteins In Polar And Deep Sea Zoarcoid Fishes, Samuel N. Bogan, Nathan Surendran, Scott Hotaling, Thomas Desvignes, Iliana Bista, Luana S.F. Lins, Mari H. Eilertsen, Nathalie R. Le François, Tait Algayer, Scott L. Hamilton, Paul B. Frandsen, Federico G. Hoffmann, Joanna L. Kelley
Faculty Research, Scholarly, and Creative Activity
Antifreeze proteins (AFPs) have enabled teleost fishes to repeatedly colonize polar seas. Four AFP types have convergently evolved in several fish lineages. AFPs inhibit ice crystal growth and lower tissue freezing point. In lineages with AFPs, species inhabiting colder environments may possess more AFP copies. Elucidating how differences in AFP copy number evolve is challenging due to the genes' tandem array structure and consequently poor resolution of these repetitive regions. Here, we explore the evolution of type III AFPs (AFP III) in the globally distributed suborder Zoarcoidei, leveraging six new long-read genome assemblies. Zoarcoidei has fewer genomic resources relative to …
Spartan Daily, September 11, 2025, San Jose State University, School Of Journalism And Mass Communications
Spartan Daily, September 11, 2025, San Jose State University, School Of Journalism And Mass Communications
Spartan Daily, 2025
Volume 165, Issue 9
Aisstream-Mcp: A Real-Time Memory-Augmented Question-Answering System For Maritime Operations, Sien Chen, Ruoxian Zhao, Jian Bo Yang, Yinghua Huang
Aisstream-Mcp: A Real-Time Memory-Augmented Question-Answering System For Maritime Operations, Sien Chen, Ruoxian Zhao, Jian Bo Yang, Yinghua Huang
Faculty Research, Scholarly, and Creative Activity
Ports and maritime operations generate massive real-time data streams, particularly from Automatic Identification System (AIS) signals, which are challenging to query effectively using natural language. This study proposes a prototype AISStream-MCP, a memory-augmented real-time maritime question-answering (QA) system that integrates live AIS data streaming with a Model Context Protocol (MCP) toolchain to support port operations decision-making. The system combines a large language model (LLM) with four MCP-enabled modules: persistent dialogue memory, live AIS data query, knowledge graph lookup, and result evaluation. We hypothesize that augmenting an LLM with domain-specific tools significantly improves QA performance compared to systems without memory or …