Digital Commons Network^™

Complete America's Great Trails Act S.809 (116th Congress), Mst Students Bus 223a Fall 2019

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 Volume 9, No. 1 – Winter 2020

The Contemporary Tax Journal

No abstract provided.

Cpa Review Questions

The Contemporary Tax Journal

No abstract provided.

Summaries From The 2019 35th Annual Tei-Sjsu High Tech Tax Institute, Hanna Shatanionak Cpa, Liubov (Luba) Shilkova, Xiaoyue (Tina) Tan

The Contemporary Tax Journal

No abstract provided.

Taxation Of Early Distributions From A 401(K) Retirement Plan, Liubov (Luba) Shilkova

The Contemporary Tax Journal

No abstract provided.

Digital Taxation - A Virtual Reality, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.

Finance Theory Meets Tax Law: How A Risk-Based Rule Can Rationalize The Debt Versus Equity Distinction, Ted Gkoo

The Contemporary Tax Journal

No abstract provided.

Cognisance, Access, And Utilization Of Electronic Scholarly Resources In Knustspace: The Case Of Staff And Students At Kwame Nkrumah University Of Science And Technology, Frank Mensah Bonsu, Harry Barton Essel, Akosua Tachie-Menson, Anna Hasan

Library Philosophy and Practice (e-journal)

The Institutional Repository (KNUSTSpace) of the Kwame Nkrumah University of Science and Technology (KNUST) plays an essential role in meeting the information needs of scholars by providing free, instant, and endless online access to the full content of scholarly resources. The study investigated users’ cognisance, access and usage effectiveness of electronic academic resources in KNUSTSpace to determine how it has satisfied the information needs of users. Thirty-five lecturers and 113 students responded to the survey. The study discovered that the majority of users are aware of the existence of KNUSTSpace; the results show a growing interest in the usage of …

Innovative Use Of Information And Communication Technology (Ict) For Effective Administration, Chimeziem Chimdiadi Gabriela Udeze Phd, Joseph Oluchukwu Wogu Prof., Oluebube Amarauche Chukwu Phd

Library Philosophy and Practice (e-journal)

Information and communication technology has been proven by scholars globally to be a crucial factor in moderating and effecting the effectiveness and proficiency of administration worldwide. Almost all experts from all works of life have proven that innovative use of ICT is a welcome development and a call for eradicating maladministration of all sectors. Many international organizations, including UNESCO and other countries (Nigeria in particular), emphasized the importance of adopting the innovation of ICT to attend global standards of administration. This study examined the innovative use of information and communication technology for effective administration in Alex-Ekwueme Federal University Ndufu-Alike Ikwo …

Information Seeking Behavior And User Pattern In Library By Faculties Of Engineering Colleges In South Tamil Nadu- A Study, Dr.P.Balasubramanian Subramanian Bala Subramanian, A Vanitha

Library Philosophy and Practice (e-journal)

Engineers who are faculty members in engineering colleges now-a-days require not only adequate technological ability and problem solving skills, but also the necessary skills live active co-operation, effective communication and presentation, along with business ethics and inter-personal relationship. At present, engineering colleges have in common an additional responsibility properly provide excellent opportunities to every engineering student to properly utilize the technological knowledge.

The study was conducted with the help of a well structured, close-ended questionnaire. The respondents were selected on the basis of stratified random sampling method form the four southern districts of Tamil Nadu at the rate of 140 …

Spartan Daily, March 19, 2020, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2020

Volume 154, Issue 25

An Analysis On Contributions Of Indian Medical Universities/Institutions Ranked By National Institutional Ranking Framework (Nirf) In Researchgate(Rg), Sivakumaren K. S., Rajkumar Thangavel

Library Philosophy and Practice (e-journal)

This paper examines the contributions of various academic works by medical Institutions/Universities ranked by National Institutional Ranking Frameworks(NIRF) in the ResearchGate(RG).The study has considered the top ten NIRF Ranking Medical Universities/Institutions. The relevant data were extracted from the websites of NIRF (https://www.nirfindia.org/Home) and ResearchGate (https://www.researchgate.net/). The study has mainly focused on ResearchGate (RG) Score, Memberships and Publications of top NIRF Ranking Universities/Institutions. The results show that the All India Institute of Medical Sciences contributions are found high (RG Score: 25775.82, Membership: 1970 and Publications: 15410) and Jawaharlal Institute of Post Graduate Medical Education & Research are …

Spartan Daily, March 18, 2020, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2020

Volume 154, Issue 124

Dscale_Mod16: A Model For Disaggregating Microwave Satellite Soil Moisture With Land Surface Evapotranspiration Products And Gridded Meteorological Data, Hao Sun, Baichi Zhou, Chuanjun Zhang, Hongxing Liu, Bo Yang

Faculty Research, Scholarly, and Creative Activity

Improving the spatial resolution of microwave satellite soil moisture (SM) products is important for various applications. Most of the downscaling methods that fuse optical/thermal and microwave data rely on remotely sensed land surface temperature (LST) or LST-derived SM indexes (SMIs). However, these methods suffer from the problems of “cloud contamination”, “decomposing uncertainty”, and “decoupling effect”. This study presents a new downscaling method, referred to as DSCALE_mod16, without using LST and LST-derived SMIs. This model combines MODIS ET products and a gridded meteorological data set to obtain Land surface Evaporative Efficiency (LEE) as the main downscaling factor. A cosine-square form of …

Uses Of Facebook, Whatsapp And Imo As Correlates Of Undergraduates’ Composition Skills In The School Of Languages, Adeyemi College Of Education, Ondo, Ondo State, Nigeria, Johnson Ayodeji Akerele

Library Philosophy and Practice (e-journal)

Abstract

The use of social media is contemporarily very common among Nigerian undergraduates. This in the long run is likely to affects their English composition skills. This study therefore investigated the use of WhatsApp, Facebook and Imo as a correlate of composition skills among undergraduates of English language in the Adeyemi College of Education, ACE, Ondo. Stratified random sampling technique was used to select 25% of 300 level undergraduates population from each of the three degree awarding departments (English, Yoruba and French) from the School of Languages in ACE, Ondo. The sample size was 100. A questionnaire tagged Social Media …

Knowledge Sharing For Knowledge Retention And Growth Among Lis Educators In Akanu Ibiam Federal Polytechnic Ebonyi State, Basirat Olubukola Diyaolu Mrs, Margaret K. Owunezi

Library Philosophy and Practice (e-journal)

Abstract

The LIS educators need adequate and accurate knowledge of information to enhance effectiveness as well as productiveness of their teaching profession, most especially as a result of the emergence of ICT in library and information studies. In line with this, knowledge sharing practice for knowledge retention and growth was investigated among the LIS educators in Akanu Ibiam Federal Polytechnic Ebonyi State. A simple random sampling technique was used to select 32 respondents who represented the sample size for the study. Data was obtained through the use of a structured questionnaire. Frequency counts, percentages, means, standard deviations and PPMC were …

Perception As A Correlate Of Enrolment And Use Of Library Among Fresh Undergraduates In Adeyemi College Of Education, Ondo, Johnson Ayodeji Akerele

Library Philosophy and Practice (e-journal)

Abstract

Library resource is one of those essential tools needed by fresh undergraduates in tertiary institutions. Observation shows that they rarely register and make effective use of the library arising from the negative perception they had from secondary schools. This study therefore investigated perception as a correlate of enrolment and use of library in the Adeyemi College of Education, Ondo. Simple random sampling technique was used to distribute questionnaire to 100 fresh undergraduates of Physics, Physical and Health Education and Economics Departments in the College. Out of the 100 questionnaires distributed, 92 were returned and found useful. The response rate …

Spartan Daily, March 17, 2020, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2020

Volume 154, Issue 23

Use Of Social Media By Librarians In Promoting Library And Information Resources And Services In Academic Libraries In Ekiti And Ondo States, Nigeria, Blessing A. Akporhonor Dr., Joseph Kehinde Fasae

Library Philosophy and Practice (e-journal)

The study aims to investigate the use of social media for promoting library and information resources and services in academic libraries in Ekiti and Ondo States, Nigeria. A descriptive research design was used for the study. The population of the study was fifty-seven (57) academic librarians. A total enumeration sampling technique was adopted for the study. A structured questionnaire was the research instrument used. Data extracted from the 40 correctly filled and returned questionnaire was analysed using descriptive statistics. The findings revealed that librarians rarely use social media to promote library and information resources, but to promote library and information …

Electronic Resources Collection Development In University Libraries: An Empirical Review Of Selected Literature., Flora Ifeoma Okogwu

Library Philosophy and Practice (e-journal)

Collection development of electronic resources has come to stay in library development to complement the development of prints. But it has its challenges especially in developing countries. In developing libraries with electronic resources, it involves a lot of practices which are slightly different from the collection development of prints. More research has been carried out in the development of prints rather than electronic resources. This study reviewed published articles on electronic resources collection development practices of university libraries and other practices of building electronic resources in libraries. This study was restricted to empirical works on the collection development practices of …

Recognition Of Information Need Indicators And Graduate Students' Research Practices In University Libraries Of South East Nigeria, Nene Favour Kalu Obasi, Professor Ahiaoma Ibegwam

Library Philosophy and Practice (e-journal)

Abstract

This study sets out to determine the influence of recognition of information need on the research practices of graduate students in the university libraries of South East, Nigeria. The objective was to ascertain how information recognition need abilities as provided by libraries and librarians can enhance research practices of graduate students. As a guide to the study, three specific objectives which reflect essential components of the recognition of information need standards namely; recognition of nature of information need, and recognition of scope of information need are formulated. Also, three research questions and one hypothesis are also formulated to direct …

Use Of Electronic Information Resources In Engineering College Libraries, Raja Suresh Kumar Pitla , Librarian, Ramakrishna Kona , Assistant Librarian, Rudraksha Gowridevi , Research Scholar & Guest Faculty

Library Philosophy and Practice (e-journal)

The Study examined the use of Electronic Resources in Engineering College Libraries in Krishna District, Andhra Pradesh, India. In this study collecting primary data for the present study, the investigator adopted the survey method. The tool employed for collecting data is questionnaire. The questionnaire is designed in such a way to collect the data from the library users (faculty members) of engineering college libraries. Qquestionnaires were circulated among 890 library users out of whom 705 responses were received representing 79% of the total sample to whom the questionnaire was distributed. It is evident from the analysis that 448 (63.54%) majority …

Traditional Funeral And Burial Rituals And Ebola Outbreaks In West Africa: A Narrative Review Of Causes And Strategy Interventions, Chulwoo Park

Faculty Publications

Introduction: In West Africa, traditional funerals and burials have proven main contributors to the spread of infectious diseases, such as Ebola, plague, the Marburg virus, and others. Although the World Health Organization has provided guidelines for the safe burial process after learning of the culture of the afterlife in Ebola-affected areas, little effort has been made to integrate theoretical interventions and models for changing West Africans’ funeral behavior. This research was conducted to study 1) the background of traditional burial rituals, 2) interventions to contain Ebola outbreaks in West Africa, and 3) a strategic approach to future disease outbreak in …

Imaging Politics And Professional Culture In Managing Islamic University Libraries In Indonesia, L. Nurdin, Sri Rohyanti Zulaikha

Library Philosophy and Practice (e-journal)

The concept of imaging politics and professional culture are two approaches that influence and control each other in managing library performance. This research is conducted by initially looking at imaging politics that operates on aspects of academic qualifications, library accessibility, and institutional governance among three libraries. These institutional images are analyzed through three patterns of imaging politics, i.e. mirror of reality, map of reality, and simulacrum of reality, albeit this last pattern is not found. The second analysis is based on professional culture that functions as a ballacing system. Professional culture in library management shows itself as a referential standard …

Strategies And Policies For Disaster Management In Academic Libraries: A Case Study Of Kaduna State College Of Education Library, Gidan-Waya., Ayuba Benedict, Onyeke Emmanuel Onyeke, Ajagbe Mayowa Niyi

Library Philosophy and Practice (e-journal)

This study set out to investigate strategies and policies for disaster management in academic libraries using Kaduna State College of Education Library, Gidan-Waya as a case study. The research was driven by four research objectives which are: Finding out the nature of disasters that are common in the Kaduna State College of Education Library, investigate the causes of such disasters, identify possible preventive measures to be employed in the library, and developing strategies to curtail such disasters in the library. The research employed the descriptive survey method with the entire population of 30 staff serving as the sample of the …

Seal Bomb Noise As A Potential Threat To Monterey Bay Harbor Porpoise, Anne E. Simonis, Karin A. Forney, Shannon Rankin, John Ryan, Yanwu Zhang, Andrew Devogelaere, John Joseph, Tetyana Margolina, Anna Krumpel, Simone Baumann-Pickering

Faculty Research, Scholarly, and Creative Activity

Anthropogenic noise is a known threat to marine mammals. Decades of research have shown that harbor porpoises are particularly sensitive to anthropogenic noise, and geographic displacement is a common impact from noise exposure. Small, localized populations may be particularly vulnerable to impacts associated with displacement, as animals that are excluded from their primary habitat may have reduced foraging success and survival, or be exposed to increased threats of predation or bycatch. Seal bombs are underwater explosives used in purse seine fisheries to deter marine mammals during fishery operations. Pinnipeds are believed to be the primary target for seal bomb use, …

Structural Competency: Curriculum For Medical Students, Residents, And Interprofessional Teams On The Structural Factors That Produce Health Disparities, Joshua Neff, Seth M. Holmes, Kelly R. Knight, Shirley Strong, Ariana Thompson-Lastad, Cara Mcguinness, Laura Duncan, Nimish Saxena, Michael J. Harvey, Alice Langford, Katiana L. Carey-Simms, Sara N. Minahan, Shannon Satterwhite, Caitlin Ruppel, Sonia Lee, Lillian Walkover, Jorge De Avila, Brett Lewis, Jennifer Matthews, Nicholas Nelson

Faculty Research, Scholarly, and Creative Activity

Introduction: Research on disparities in health and health care has demonstrated that social, economic, and political factors are key drivers of poor health outcomes. Yet the role of such structural forces on health and health care has been incorporated unevenly into medical training. The framework of structural competency offers a paradigm for training health professionals to recognize and respond to the impact of upstream, structural factors on patient health and health care. Methods: We report on a brief, interprofessional structural competency curriculum implemented in 32 distinct instances between 2015 and 2017 throughout the San Francisco Bay Area. In consultation with …

Mapping Of Coronavirus Research Output At Global Level : A Scientometric Study, Vaishali Sovind Khaparde, Santosh Dhage V, Ratnakar Y. Muley

Library Philosophy and Practice (e-journal)

The Present Study analyzed research output for a period of 5 years between 2015 to and 2019. Web of Science database a service from Clarivate Analytics has been used to download citation and source data. Histcite application software have been used to present the datasets. Analysis part focuses on the parameters like citation impact at local and global level, influential authors and their total output, ranking of contributing institutions and countries. In addition to this scientographical mapping of data is presented through graphs using VOSviewer software mapping technique.

Spartan Daily, March 12, 2020, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2020

Volume 154, Issue 22