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2025

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Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston Dec 2025

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.


Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman Dec 2025

Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended February 1972; Author Index—12 Months Ended February 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended February 1972; Author Index—12 Months Ended February 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston Dec 2025

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.


Long-Term Calibration And Validation Of Stability Of The Auger Engineering Radio Array Using The Diffuse Galactic Radio Emission, A. Abdul Halim, P. Abreu, M. Aglietta, I. Allekotte, K. Almeida Cheminant, R. Aloisio, B. Fick, Et Al. Dec 2025

Long-Term Calibration And Validation Of Stability Of The Auger Engineering Radio Array Using The Diffuse Galactic Radio Emission, A. Abdul Halim, P. Abreu, M. Aglietta, I. Allekotte, K. Almeida Cheminant, R. Aloisio, B. Fick, Et Al.

Michigan Tech Publications

The Auger Engineering Radio Array (AERA) measures radio emission from high-energy extensive air showers. Consisting of 153 autonomous radio-detector stations spread over 17 km^2, it detects radio waves in the frequency range of 30 to 80 MHz. Accurate characterization of the detector response is crucial for proper interpretation of the collected data. Previously, this was achieved through laboratory measurements of the analog chain and simulations and measurements of the antenna's directional response. In this paper, we perform an absolute calibration using the continuously monitored sidereal modulation of the diffuse Galactic radio emission. Calibration is done by comparing the average frequency …


Effectiveness Of Various Leg Muscle Training Methods On Increasing Leg Muscle Strength, Pradana Frans Surya M., Anggi Setiorini, Suryani Agustina Daulay, Helmi Ismunandar Dec 2025

Effectiveness Of Various Leg Muscle Training Methods On Increasing Leg Muscle Strength, Pradana Frans Surya M., Anggi Setiorini, Suryani Agustina Daulay, Helmi Ismunandar

Jurnal Keolahragaan

Lower limb muscle strength is crucial for functional human activities, providing body stabilization, maintaining posture, and enabling various movements. Insufficient training can hinder muscle protein synthesis, leading to diminished strength in the lower limbs. Regular training, particularly resistance exercises, is essential for improving this strength. Numerous training methods have been developed, such as resistance training, plyometric exercises, bodyweight exercises, isolation training, movement-based practices, and technology-assisted techniques, though their relative effectiveness remains a topic of ongoing evaluation. This literature review aims to assess the effectiveness of various lower limb strength training methods across diverse populations, including adolescents, athletes, and older adults. …


Usa V. Steven Locks, Jr. Dec 2025

Usa V. Steven Locks, Jr.

2025 Decisions

USDC for the Eastern District of Pennsylvania


Brandon Grossinger V. Mark Lichty Dec 2025

Brandon Grossinger V. Mark Lichty

2025 Decisions

USDC for the Eastern District of Pennsylvania


Multiple Baseline Single-Case Study: Narrative Resiliency Intervention For Couples With Adverse Childhood Experiences, Emma Elizabeth Allen Dec 2025

Multiple Baseline Single-Case Study: Narrative Resiliency Intervention For Couples With Adverse Childhood Experiences, Emma Elizabeth Allen

Theses and Dissertations

A multiple baseline single case study design was used to examine the effects of a narrative and resiliency-based intervention for couples with adverse childhood experiences (ACEs). Using piecewise multilevel modeling (MLM), the study evaluated changes in depressive symptoms, dyadic coping (DCI), and growth and empowerment measure (Emotional Empowerment Scale [EES-14] and 12 Scenarios [12S]) across waitlist and treatment phases. Five couples (10 individuals) participated in up to 17 waves, with staggered baseline and treatment lengths across dyads. Results indicated significant fixed effects of the 12S subscale for growth and empowerment during the treatment phase. There were no statistically significant fixed …


You Have Been Warned: The Effect Of California's Proposition 65 Warning On Consumer Perceptions And Evaluations, Kristina Medvedeva, Lauren Drury, Katie Kelting Dec 2025

You Have Been Warned: The Effect Of California's Proposition 65 Warning On Consumer Perceptions And Evaluations, Kristina Medvedeva, Lauren Drury, Katie Kelting

Business, Accounting and Economics Faculty Scholarship

With cancer rates projected to rise sharply in the coming years, identifying effective preventative health measures to address the issue has become critically important. By adopting perceived risk and signaling theory as the theoretical lens, the current research examines one such unique and underexplored intervention—the Proposition 65 warning. Across four studies, the findings show that consumers' sensitivity to the Proposition 65 warning varies by product category and geographic location. The findings also reveal that the presence (vs. absence) of the Proposition 65 warning negatively affects evaluations of not only the product, but also the retailer that sells the product. In …


Delayed Delivery Of Antibiotics By Ultrasound-Mediated Rupture Of Polylactic Acid Pockets: In Vitro And In Vivo Studies, Selin Isguven Billmyer, Priscilla Machado, Ryan Tomlinson, Lauren J. Delaney, Ji-Bin Liu, Alexander H Harris, Eric Mclaughlin, Noreen J. Hickok, Flemming Forsberg Dec 2025

Delayed Delivery Of Antibiotics By Ultrasound-Mediated Rupture Of Polylactic Acid Pockets: In Vitro And In Vivo Studies, Selin Isguven Billmyer, Priscilla Machado, Ryan Tomlinson, Lauren J. Delaney, Ji-Bin Liu, Alexander H Harris, Eric Mclaughlin, Noreen J. Hickok, Flemming Forsberg

Department of Radiology Faculty Papers

Surgical site infections are a devastating complication of instrumented orthopaedic surgery, particularly in the spine. Bacterial biofilms, once formed on the implant surfaces, exhibit antibiotic tolerance and immune escape, which lead to treatment challenges. Up to 9% of instrumented spine surgeries result in infection, despite the use of systemic antibiotics and local, powdered antibiotics for prophylaxis. The bacteria that survive the initial prophylaxis may be susceptible to a second, high dose of antibiotic prophylaxis prior to establishing at the site. Hence, we designed a local drug delivery system consisting of polylactic acid (PLA) film pockets that can be noninvasively triggered …


Research Progress Of Adulteration Identification Indexes For Camellia Seed Oil, Zhang Xiaofei, Peng Xinyan Dec 2025

Research Progress Of Adulteration Identification Indexes For Camellia Seed Oil, Zhang Xiaofei, Peng Xinyan

Food and Machinery

Camellia seed oil, valued for its nutritional and economic benefits, is frequently adulterated with lower -grade oils.Additionally, its quality is influenced by multiple factors, including cultivar, geographical origin, and extraction techniques.This review systematically evaluates key analytical indexes for camellia seed oil authentication, focusing on sensory characteristics, physicochemical characteristics, spectral recognition characteristics, and comparison with different methods.From an integrated perspective of identification indexes, collection methods, and identification logic, this paper reviews the research progress of portable UV spectrometers (particularly fiber -optic -based systems ) in technical performance and application scope.


From Textbook To Classroom: Gaps In Mathematical Representation And Translation In Nepali Education, Deepak Basyal Dec 2025

From Textbook To Classroom: Gaps In Mathematical Representation And Translation In Nepali Education, Deepak Basyal

Mathematics and Statistics

Translating real-world problem contexts into mathematical symbols is a key skill in curricula worldwide. This study examines Nepali students’ abilities to translate words into symbols and how Nepali textbooks from earlier grades support the development of these skills. To investigate this phenomenon, a sequential explanatory study was conducted with a test for 10th graders and an analysis of Grades 6—9 textbooks. Results show that students struggle to convert real-world contexts into mathematical symbols, while textbooks provide limited opportunities for practice. In particular, students have difficulty translating symbols back into real-world situations, suggesting a link between textbook opportunities and achievement. These …


Cv: Tammy Thurman (Criminal Justice), Tammy Thurman Dec 2025

Cv: Tammy Thurman (Criminal Justice), Tammy Thurman

Justice, Law, and Public Safety Studies Department Faculty Curricula Vitae

No abstract provided.


Nan Shi V. Forbes Health Foundation Dec 2025

Nan Shi V. Forbes Health Foundation

2025 Decisions

USDC for the Western District of Pennsylvania


Validating The Use Of Natural Language Processing And Text Mining For Hospital-Based Violence Intervention Programs And Criminal Justice Articles, Cyril S. Ku, Katheryne Pugliese, Jared R. Dmello, Morgan R. Peltier, Robert Green, Sheetal Ranjan Dec 2025

Validating The Use Of Natural Language Processing And Text Mining For Hospital-Based Violence Intervention Programs And Criminal Justice Articles, Cyril S. Ku, Katheryne Pugliese, Jared R. Dmello, Morgan R. Peltier, Robert Green, Sheetal Ranjan

Department of Justice Studies Faculty Scholarship and Creative Works

Hospital-based violence intervention programs (HVIPs) are a form of community violence intervention designed to address trauma resulting from violent injuries. This public health approach has been implemented across the United States since the 1990s, with numerous qualitative and quantitative studies evaluating its effectiveness. Manual systematic reviews by domain experts have helped identify major themes and research gaps. While these reviews are valuable for synthesizing the existing literature, thisprocess can be time-consuming and labor-intensive, given the vast amount of research in public health and criminal justice. To meet the urgent need for accessible insights into the violence-related literature, more efficient methods …


Reel Me In: An Analysis Of Self-Presentation On Linkedin And Instagram, Katie Vanhouten Dec 2025

Reel Me In: An Analysis Of Self-Presentation On Linkedin And Instagram, Katie Vanhouten

Departmental Honors & Graduate Capstone Projects

The purpose of this study is to examine how Communication and Digital Studies (CDS) seniors tailor how they self-present on social media on a social app compared to a professional one. As seniors are transitioning from student life to professional life, it is significant to understand how that meaningful shift influences how they present themselves online. This study employs a qualitative content analysis of Instagram and LinkedIn profiles, including two posts from each platform, belonging to four CDS seniors at the University of Mary Washington in Fredericksburg, Virginia. The findings suggest three themes in self-presentation, which are personality, communication style, …


Spiritual Booster, Yoshihiko Ariizumi Dec 2025

Spiritual Booster, Yoshihiko Ariizumi

Spiritual Proficiency

Are you experiencing spiritual stagnation amidst the noise of a busy life?

This Spiritual Booster is not just knowledge—it’s a practical, high-performance toolkit designed to switch your spiritual journey from "idle" to maximum momentum.

Inside, you will find four core methodologies distilled for high impact:

  1. Zoom Out to God's Perspective: The "Zoom-Out Technique" to shift instantly from anxiety to an eternal viewpoint.

  2. Habits of Revelation: Use the "Revelation Notebook" and "Retrospective Analysis" to consistently hear the Lord’s voice.

  3. Strategic Defense: Apply Chief Moroni's "Anti-Temptation Strategy" and routines to keep the "fire" of your covenants burning.

  4. The Art of Focus: Practical …


Challenges And Strategies For Hypertension Control In The Young Generation In Indonesia: A Bibliometric Review, Gina Maratus Solihah, Dwi Prijatmoko, Novia Luthviatin Dec 2025

Challenges And Strategies For Hypertension Control In The Young Generation In Indonesia: A Bibliometric Review, Gina Maratus Solihah, Dwi Prijatmoko, Novia Luthviatin

Preventia: The Indonesian Journal of Public Health

Hypertension among young people in Indonesia has become an increasingly alarming public health problem due to lifestyle changes, low awareness, and limited access to preventive health services. This review aims to analyze the challenges and strategies for controlling hypertension in young populations based on national and international literature, supported by bibliometric analysis. Data were obtained from the Web of Science (WOS) database and analyzed using VOSviewer to map research trends, keyword relationships, and collaboration networks related to hypertension in youth. The 2018 Riskesdas data showed that 34.1% of Indonesian adults aged ≥18 years had hypertension, with major risk factors including …


Warehouse Reconfiguration With Ats Lab, Ed Cantor, Dana Pazhouhesh, Mathew Oshinski, Samantha Sanchez Dec 2025

Warehouse Reconfiguration With Ats Lab, Ed Cantor, Dana Pazhouhesh, Mathew Oshinski, Samantha Sanchez

Senior Design Project For Engineers

The ATS Lab Warehouse Reconfiguration project is a collaborative effort between Kennesaw State University’s Department of Industrial and Systems Engineering and ATS Lab, located in Marietta, GA. The goal of this project is to redesign the current warehouse layout to enhance operational efficiency, reduce travel time, and implement sustainable inventory management practices, including 5S and Kanban. Aaron Roob, ATS Operations Manager, and Franklin Hungerford, Continuous Improvement Manager, led this initiative. Our team, “Sick Sigma’s,” is composed of Ed Cantor, our Project Manager, who is working as an intern at ATS during this process; Dana Pazhouhesh (Process Engineer); Matthew Oshinski (Quality …


Power Resilience In Utah's Water Sector: A Survey Of Stakeholder Practices, Preferences And Potential, Tyler Christopher Peterson Dec 2025

Power Resilience In Utah's Water Sector: A Survey Of Stakeholder Practices, Preferences And Potential, Tyler Christopher Peterson

Theses and Dissertations

Drinking water and wastewater services are vulnerable to disruptions because they rely heavily on the electric grid. As a result, power outages can lead to water outages, creating cascading failures that compromise sanitation, firefighting, healthcare, and daily routines. Although an important topic, there are little to no studies of water and wastewater power resilience at a geographic or state level. In this study we investigate the extent of existing backup power and renewable energy integration as well as the motivations and barriers around their power resilience. We collect our data through semi-structured interviews with staff at 19 urban and rural …


The Effect Of Early Intervention Programs On Literacy Performance Scores Of Kindergarten Students In One Central Arkansas School District, Abigail M. Stone Dec 2025

The Effect Of Early Intervention Programs On Literacy Performance Scores Of Kindergarten Students In One Central Arkansas School District, Abigail M. Stone

ATU Theses and Dissertations 2021 - Present

This study was conducted in a central Arkansas school district to see if going to the Arkansas Better Chance (ABC) Early Intervention Program located in that central Arkansas school district made a difference in how well kids did on their kindergarten reading test (NWEA MAP Growth). This was a quantitative, causal-comparative study, meaning the researcher looked at archived test scores from kindergarteners in Fall 2021 where some of the participants attended ABC Pre-K, and some did not.

The main goal of the study was to answer this research question: Is there a significant difference in kindergarten readiness literacy scores between …


A Functional Mri Meta-Analysis Encoding In Alzheimer’S Disease, Joanne Ha Dec 2025

A Functional Mri Meta-Analysis Encoding In Alzheimer’S Disease, Joanne Ha

Master's Theses

Alzheimer’s disease (AD) is the most common form of dementia and is characterized by episodic memory impairment. Numerous functional magnetic resonance imaging (fMRI) studies have examined brain activity differences between individuals with AD and age-matched controls during memory encoding. However, small sample sizes and methodological variability across studies have limited the ability to draw meaningful conclusions regarding brain activity underlying encoding impairments. We conducted a meta-analysis to identify consistent patterns of hyperactivity and hypoactivity in AD during episodic memory encoding. Using PubMed to identify studies that met our inclusion criteria, 1,002 studies were screened; ultimately, seven studies were included in …


The Origin Of Cultural Programs At Whittier College, Laurens Chao Dec 2025

The Origin Of Cultural Programs At Whittier College, Laurens Chao

Whittier City & College Historical Research

No abstract provided.


Climate-Driven Flood Risk Mapping And Adaptive Strategy Modelling For Coastal Tamil Nadu, Sakthi Kiran Dr Mr Dec 2025

Climate-Driven Flood Risk Mapping And Adaptive Strategy Modelling For Coastal Tamil Nadu, Sakthi Kiran Dr Mr

Theses and Dissertations

Background: Tamil Nadu’s coastal corridor (Cuddalore–Sirkazhi; ~2,740 km²) experiences recurring floods driven by climate change, rapid urban expansion, and inadequate drainage across low-lying deltaic terrain. Existing flood assessments remain largely reactive and rely on static methods that fail to incorporate future climate projections, demographic growth, and evolving urban patterns.

Methods: This research develops a dynamic, climate-resilient flood risk framework integrating (i) long-term hydroclimatic trend analysis (1984–2023), (ii) satellite-based flood hazard mapping using multi-temporal Sentinel-1A and RISAT-1A SAR, (iii) CORDEX REMO2015 (RCP 4.5)–driven HEC-RAS 2D hydrodynamic modelling, (iv) machine-learning-based susceptibility modelling (RF, DT, SVM), and (v) scenario-based evaluation of structural mitigation …


The Cowl - V. 89 N. 10 - December 11, 2025 Dec 2025

The Cowl - V. 89 N. 10 - December 11, 2025

The Cowl

The Cowl - student newspaper of Providence College. Vol. 89 No. 10 - December 11, 2025. 24 pages.


Structural Basis Of Panx1 Permeation And Positive Modulation By Mefloquine, Yangyang Li, Zheng Ruan, Junuk Lee, Ian Orozco, Edward Zhou, Juan Du, Wei Lü Dec 2025

Structural Basis Of Panx1 Permeation And Positive Modulation By Mefloquine, Yangyang Li, Zheng Ruan, Junuk Lee, Ian Orozco, Edward Zhou, Juan Du, Wei Lü

Department of Biochemistry and Molecular Biology Faculty Papers

Purinergic signaling relies on ATP release through exocytosis and large-pore channels. Large-pore channels permeate both small anions like chloride and large signaling molecules like ATP, but how this broad cargo selectivity is structurally controlled remains elusive. Here we investigate PANX1, a prototypical large-pore channel, and uncover structural plasticity at the extracellular entrance formed by seven tryptophan (W74) residues. The W74 sidechains are flexible, sampling conformations that range from a constricted state permissive only to chloride to a dilated state compatible with ATP. These states are coupled to variable cation-π interactions between W74 and arginine 75 (R75), suggesting a mechanism for …