Digital Commons Network^™

The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Voluntary Aspects Of Involuntary Conversions, Eli Gerver

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended October 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.

The Robinson Jeffers Interview: A Conversation With Scott Slovic, Scott Slovic

Jeffers Studies

No abstract provided.

Comparative Transcriptomics Reveals Novel And Differential Long-Noncoding Rna Responses Underlying Interferon-Mediated Antiviral Regulation In Porcine Alveolar Macrophages, Jiuyi Li, Oluwaseun Adeyemi, Laura C. Miller, Yongming Sang

Food and Animal Sciences Faculty Research

Porcine reproductive and respiratory syndrome virus (PRRSV) is a major threat to the global swine industry. Long non-coding RNAs (lncRNAs) are emerging as crucial regulators of antiviral immunity, but their roles in porcine alveolar macrophages (PAMs)—the primary target of PRRSV—remain poorly characterized. This study presents a genome-wide analysis of lncRNA expression in PAMs stimulated with a PRRS modified live virus (MLV) vaccine and two type I interferons, IFN-α1 and IFN-ω5. Whole-transcriptome sequencing identified over 2000 differentially expressed lncRNAs, with IFN-ω5 inducing the most extensive transcriptional reprogramming. Weighted gene co-expression network analysis (WGCNA) revealed interferon-specific lncRNA-mRNA modules, and functional enrichment showed …

Nuclear Binding Energy Prediction For Some Odd-Mass Number Nuclei By Artificial Neural Network (Ann), Ruya H. Ibrahim, Akram Mohammed Ali

Baghdad Science Journal

Machine learning models called artificial neural networks (ANNs) are widely used in many fields and real-world applications. The parameter vector that forms the basis of these models needs to be evaluated computationally. We calculated the ground-level binding energy of 146 nuclei with an odd mass number using three different models:the integrated nuclear model,the liquid drop model and the experimental model. The results of these models were compared with our theoretical results calculated by the artificial intelligence network. The mean squared error of the target and output values and how close they are to zero were calculated, and the degree of …

Sex Differences In The Association Of Vascular Risk And Apoe Genotype With Cognitive Decline And Dementia: Evidence From A U.S. Longitudinal Study, Longjian Liu, Jintong Hou, Saishi Cui, Xiaopeng Zhao, Zuolu Liu, J. Craig Longenecker, Nathalie S May, Jin Jun Luo, Rose Ann Dimaria-Ghalili, Howard J. Eisen

Division of Cardiology Faculty Papers

BACKGROUND: Sex differences in the association between vascular factors and cognitive outcomes remain unclear. We aimed to investigate the associations of blood pressure metrics (hypertension, systolic blood pressure [SBP), pulse pressure, ankle and brachial pressures, and ankle to brachial pressure index [ABI]) with the risk of cognitive decline and dementia.

METHODS: We conducted a population-based longitudinal analysis using data from the Atherosclerosis Risk in Communities (ARIC) study (begun in 1987-1989) in the United States. We analyzed a total of 12,268 participants aged 45-64 years who had validated exposure measurements, cognitive function tests (first administrated 1990-1992), and followed up for incidence …

Tumor Biology And Access To Care And Metastatic Breast Cancer Outcomes, Matthew R. Dunn, Sarah C. Van Alsten, Marc A. Emerson, Katherine Reeder-Hayes, Terry Hyslop, Melissa A. Troester

Kimmel Cancer Center Faculty Papers

PURPOSE: To understand how access to care influences metastatic breast cancer burden (MBC) while accounting for molecular tumor characteristics, and identify interventions to reduce metastatic disease burden.

METHODS: The Carolina Breast Cancer Study is a population-based cohort with invasive breast cancer (diagnosed 2008-2013). Both de novo metastasis (stage IV at diagnosis) and distant recurrence were evaluated (12 years of follow-up. Tumor data were from medical records, pathology reports, and RNA expression data. Social variables and access to care were from participant surveys. Generalized linear models were used to estimate associations of biological and access characteristics with MBC; Cox models were …

Classifying Glaucoma Disease Images Via Deep Neural Network Technique, Maysoon Jaaffar Rahim, Ali Abid Dawood Al-Zuky, Fatin Ezzat Muhy Al-Dean Al-Obaidi

Baghdad Science Journal

A class of eye diseases known as glaucoma refers to a category of eye disease which is often associated with increased intraocular pressure, and can damage the eye by destroying nerve cells in the retina in addition to the eye's optic nerve. The accuracy of diagnosing glaucoma eye disease depends on the knowledge and experience of the ophthalmologist. Therefore, the need for automatic feature extraction from the retinal image is crucial for the diagnosis of glaucoma eye disease. The current article introduces a multi-layer deep neural network model with convolution and classification layers. The originality of the current search focuses …

A Social Media-Based Framework For Marketing Architectural Design Firms In Egypt During Global Economic Downturn, Ayman Ahmed Ezzat Othman, Yara Ahmed Maarek

Architectural Engineering

Purpose – The global economic downturn has greatly impacted the construction industry and architectural design firms (ADFs). Social media, however, provides a strategic avenue to enhance the visibility and resilience of ADFs. This paper aims to develop a framework integrating social media as an innovative marketing approach for mitigating the impacts of the global economic downturn on ADFs in Egypt.

Design/methodology/approach – A qualitative and quantitative research approach was designed to accomplish four objectives. The literature review examined the global economic downturn and marketing ADFs. Three case studies investigated the role of social media in marketing ADFs during economic uncertainties. …

A Method Of Heuristic Human-Llm Collaborative Source Search, Yi Chen, Sihang Qiu, Zhengqiu Zhu, Yatai Ji, Yong Zhao, Rusheng Ju

Journal of System Simulation

Abstract: Traditional source search algorithms are prone to local optimization, and source search methods combining crowdsourcing and human-AI collaboration suffer from low cost-efficiency due to human intervention. In this study, we proposed a lightweight human-AI collaboration framework that utilized multi-modal large language models (MLLMs) to achieve visual-language conversion, combined chain-of-thought (CoT) reasoning to optimize decision-making, and constructed a heuristic strategy that incorporated probability distribution filtering and a balance between exploitation and exploration. The effectiveness of the framework was verified by experiments. The human-AI alignment heuristic strategy with large language model adaptation design provides a new idea to reduce manual …

Development Of A Social Media Political Engagement Scale For Thai Youth, Thanaphol Huayhongtong, Nhabhat Chaimongkol

Journal of Education Studies

The purpose of this research was to develop and validate a social media political engagement scale for Thai youth. The sample consists of 934 grade 10-12 students in the academic year 2025, from schools administered under the Office of the Basic Education Commission (OBEC), Ministry of Education. Recruiting by using a muti-stage random sampling. The research instrument was a social media political engagement scale, a 5-point Likert scale, consisting of 73 items. The psychometric quality of the scale was evaluated using the content validity index (CVI), item discrimination indices, and internal consistency reliability. The finalized scale comprised 49 items across …

Digital Resistance Against The Lasting Manipulation Of Capitalism: Ai, Luddite Rebellion, And The Haunted Future Of Cyberpunk, James Sweeting

School of Art, Design and Architecture

This paper examines the complex relationship between artificial intelligence, labour, and resistance amidst contemporary capitalism. Big Tech presents AI as revolutionary innovation, yet this narrative obscures its function in maintaining growth and preventing alternative economic forms from emerging. Through the lens of "enshittification," we observe a strategic shift toward AI deployment despite its beta state of development, threatening workers' livelihoods. This tension echoes historical patterns of technological implementation and resistance, exemplified by the Luddite movement whose meaning elites have successfully corrupted over time. The Luddites, organised under the mythical figurehead Ned Ludd (a Robin Hood-esque figure), recognised technological change as …

Detection Of The Linac Jaw Face Angle Misalignment Using High Energy Electron Beam Symmetry, Song Gao, Andres Cibrian, Jared Ohrt, Peter Balter

Faculty, Staff and Student Publications

Purpose: To demonstrate the usage of a high energy electron beam symmetry measured at different collimator angles to detect jaws face angle misalignments on Varian TrueBeam linear accelerators (linac) during acceptance and commissioning processes.

Methods: During the linac acceptance, all beams were steered to a symmetric shape with the gantry and collimator at 0°. We noted that the symmetries of higher energies electrons (e.g., 16 MeV, 20 MeV) changed over 2% when measured with the collimator at 90° and/or 270° for two linacs commissioned within 5-months of each other. Misaligned applicators were ruled out as the cause of this issue. …

Anti-Saccade Error Rates Are Associated With Somatic Depressive Symptoms In Cocaine Use Disorder, Constanza De Dios, Heather E Webber, Margaret C Wardle, Jin H Yoon, Michelle A Patriquin, Jessica N Vincent, Joy M Schmitz, Scott D Lane

Faculty, Staff and Student Publications

Background: Inhibitory control deficits are associated with cocaine use disorder (CUD) development and maintenance. Additionally, drug use and inhibitory control can be negatively affected by depressive symptoms, including somatic factors like sleep disturbance and fatigue.

Aim: The current study assessed the relationship between inhibitory control and depressive symptoms among individuals initiating CUD treatment. We examined associations among anti-saccade response inhibition performance, total scores on the Beck Depression Inventory-II (BDI-II), and individual BDI-II items.

Methods: N = 101 patients enrolled in a clinical trial for CUD completed drug-specific anti-saccade and depression (BDI-II) measures prior to treatment. Generalized linear models tested the …

Hybrid Pre-Trained Models With Machine Learning Classifier For Skin Cancer Classification, Toqa A. Sadoon, Asaad F. Qasim, Mohammed Khalaf, Ali M. Hasan

Baghdad Science Journal

Classification of skin lesions can be challenging because of the subtle variation on the skin surface due to the appearance of these lesions. In the other hand, the digital dermoscopy has been widely used by dermatologist to diagnose cancer. For accurate detection, the clinicians should have a lot of experiences, but human nature is prone to error, forgetfulness, tension, and speed in diagnosis, all of which can affect the accuracy of detection. For these reasons, automated skin lesion classification has been used by many researchers to help dermatologists in making the right and accurate decision during diagnosis. A preprocessing image …

Measurement Of Luminous Intensity Distribution For Film And Television Led Light Sources And Its Simulation Research In Game Engines, Jingyi Suo, Baihong Lu, Che Qu

Journal of System Simulation

Abstract: To address the issues of mismatched photometric characteristics between light sources in virtual environments and real-world lighting during film and television lighting design and lighting preview using game engines, a testing solution for measuring the luminous intensity distribution for film and television LED light sources was proposed, building upon existing luminaire light intensity distribution testing systems. Based on the obtained data, a light source calibration process was constructed in the UE5 to correctly simulate the photometric characteristics of light sources in the virtual environment. Simulation results have shown that the calibration process can accurately and efficiently reproduce the …

Diskursus Kriminalisasi Pemidanaan Terhadap Pemberi Gratifikasi, Muhammad Fatahillah Akbar

Jurnal Hukum & Pembangunan

This article aims to examine the legal basis to prosecute gratifiers in Indonesian Corruption Justice System. Samin Tan as the giver of gratification to Eni Maulani Saragih had been acquitted by the Corruption Court of Jakarta Decision Number 37/Pid.Sus-TPK/2021/PN.Jkt.Pst on 30^th August 2021. Then, the Cassation to Supreme Court had also been rejected by Supreme Court Decision Number 2205 K/Pid.sus/2022 on 9^th June, 2022. Hence, Samin Tan stays acquitted. The decision majorly focuses on the “absence” of law which criminalizes gratifiers or gratification givers. Therefore, this article elaborates how similar cases shall be handled in the future. In …

Estimating Prey Capture Attempts And Activity Costs In Foraging Emperor Penguins (Aptenodytes Forsteri) Using Integrated Biologging Data, Taylor Rose Azizeh

Master's Theses

To forage efficiently in patchy and unpredictable prey landscapes, marine predators must optimize energy intake while minimizing costs. Central place foragers like emperor penguins face greater energetic constraints during demanding periods of high investment like chick-rearing. I used high-resolution tri-axial acceleration, depth, and GPS data from 25 birds from two feeding seasons (2019 and 2022) to quantify prey capture attempts and a proxy for energy expenditure (overall dynamic body acceleration; ODBA) across dive types (epipelagic, mesopelagic, benthic), phases (descent, bottom, ascent), and over time at-sea. While prey capture attempts per minute did not differ when looking across dive types alone, …

Hospital–Medicare Advantage Vertical Integration And Cardiopulmonary Care In Integrated Hospitals, Geronimo Bejarano, Meehir N. Dixit, Alexander P. Philips, Karen E. Joynt Maddox, Meredith B. Rosenthal, Amal Trivedi, David J. Meyers

2020-Current year OA Pubs

No abstract provided.

Satellite-Mediated Quantum Clock Synchronization: Towards Precise Timing At A Global Scale, Sage B. Ducoing

LSU Doctoral Dissertations

Accurate timekeeping is essential for scientific and technological advancements, particularly in areas of communication, networking, navigation, and high precision measurements. While many methods of time resolution are already established using classical resources, they fail to combine high precision outcomes with large-scale implementations. Additionally, numerous quantum networking architectures using satellite-assisted methods have demonstrated quantum communication on scales exceeding ground-based methods. For these reasons, we propose the use of a time synchronization method by which pairs of highly time-correlated photons are exchanged between clocks on satellites and clocks on Earth, al- lowing users to reconstruct the time offsets between their clocks. This …

Power-Efficient Speech Detection And Transcription Utilizing Cascaded Visual Triggers And Sensor Fusion, Jon Hurwitz, Yaaseen Mahomed

Defensive Publications Series

Voice interaction is often the primary input modality for wearable electronic devices, such as augmented reality (AR) glasses. However, effective interaction via a voice interface can be difficult in certain common scenarios such as noisy environments, quiet environments where the wearer cannot provide audible spoken input, etc. This disclosure describes techniques that enable adaptive, multi-modal speech-to-text transcription on smart glasses using sensor fusion. The smart glasses include microphones (e.g., a microphone array), a vibration sensor (e.g., in the nose bridge), and low-power cameras that have the wearer’s lips in the field of view. Data streams from these sensors are combined …

Correcting Display Deformations Using A Thermoelectric Cooler Matrix, Kunwoo Park, Sean Terbeek, Yusuf Mohsinally, Harrison Pham

Defensive Publications Series

Temperature variations in the context in which a lenticular display is deployed can result in non-uniform expansion across the display, leading to visual distortion. This disclosure describes techniques to counter non-uniform thermal expansion of a lenticular display due to temperature gradients or other environmental factors. Per the techniques, individual elements of the display are each coupled to a strain gauge and a thermoelectric cooler (TEC). Strains (thermally induced displacements) across the display are provided as input to a microcontroller unit (MCU). The MCU coordinates the matrix of TECs such that individual TECs heat or cool their regions of the display …

Deterministic Workflow Generation From Ai-Generated Prototypes, Wai Tai

Defensive Publications Series

Generative artificial intelligence (AI) tools can accelerate workflow prototyping but remain inherently unreliable — the same prompt can yield inconsistent, incomplete, or broken outputs. Proposed herein is an innovation that bridges the gap between AI prototyping and production-grade automation by capturing validated “golden outputs,” extracting them into reusable briefs ("golden briefs"), and regenerating workflows deterministically through template-aware automation. Layered validation, including schema compliance, simulation with golden inputs, and regression testing ensures that every workflow produced is correct, reproducible, and ready for production deployment.

A Review Of Machine Learning Methods In Energy Management System, Mays Sattar Al-Fatllah, Zaipatimah Ali, Aidil Azwin Zainul Abidin

Almaaqal Journal of Sustainability and Emerging Technology

Traditional energy sources are vital for energizing residences and industries. Nonetheless, they meet considerable obstacles, such as deteriorating infrastructure, ecological decline, resource exhaustion, price fluctuations, and a disparity between real-time demand and supply. Conversely, renewable energy sources offer cleaner and more sustainable energy sources. Renewable energy mitigates the pollution caused by carbon and greenhouse gas emissions in traditional power systems. Incorporating renewable energy into a power system needs an efficient management system to keep stability and improve power use. Modern energy management systems (EMS) face a significant challenge in controlling renewable and non-renewable energy sources. The challenges encompass intermittent and …