Digital Commons Network^™

The Tax Adviser, Volume 5, Number 3, March 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Installment Sales For “Dealers” In Personal Property: Review And Analysis (Part Iv) Parts, C. Richard Cox, Goldston F. Harris

Tax Adviser

No abstract provided.

Final Inventory Regulations: Analysis And Planning, Leslie J. Schneider

Tax Adviser

No abstract provided.

The Master Engineering Compliance Atlas: A Unified Architecture For Automating Global Regulatory Governance, Ai Safety, And Cyber Risk, Ramkumar Bharathan

Defensive Publications Series

This technical disclosure presents the "Master Engineering Compliance Atlas," a comprehensive framework designed to bridge the gap between complex global regulations and modern software engineering practices. As regulatory landscapes fragment across jurisdictions, this document provides a unified methodology for harmonizing requirements from major frameworks, including Sarbanes-Oxley (SOX), GDPR, the EU Digital Markets Act (DMA), the Digital Services Act (DSA), the EU AI Act, NIST SP 800-53, and ISO 27001.

Unlike traditional legal summaries, this framework focuses on technical implementation, offering specific architectural patterns, "L7" control designs, and automation strategies to achieve "Compliance as Code." It introduces a "Mega-Matrix" that maps …

How Human Personality Will Change With The Use Of Artificial Intelligence, John Mayer

UNH Personality Lab

INTRODUCTION: Human personality changes in response to new habits, situations, and maturation, among other causes. As people interact with artificial intelligence (AI), their personalities are likely to change, from their emotional responses to their self-concept.

METHODOLOGY: This theoretical account draws together empirical studies of how personality changed in response to past technological innovations, changes in personal interactions observed in people’s AI usage, changes that arise from the use and disuse of cognitive skills, and works on the self-concept. Research reports in the review were selected according to their relevance and quality.

THEORETICAL STATEMENT: While AI becomes increasingly human-like, humans increasingly …

Apocalypticism And Prognostication In Early ShiʿI Literature, Mohammad Amin Mansouri

All Faculty Scholarship for the College of Arts and Humanities

This article studies the origins of Jafr, an apocalyptic, eschatological and occult book attributed to the first Shiʿi imam, ʿAlī ibn Abī Ṭālib (d. 661). While it remains unclear whether Jafr was ever physically composed, it became associated with lettrism (ʿilm al-ḥurūf) in medieval Sunni and Shiʿi literature. Jafr gradually evolved into a crucial component of Islamic occult traditions and influenced various cosmological theories as well as the letter-magic practices of prominent Sunni and Shiʿi occultists. Despite its historical significance, confusion regarding Jafr’s roots, authorship and content in Shiʿi sources from the third to fifth centuries AH …

Transdisciplinary Perspectives On Ai: The Fourth Annual Conference Of The European Culture And Technology Laboratory, Connell Vaughan, Ioana Madalina Moldovan, Silivan Moldovan, Noel Fitzpatrick

Books/Book Chapters

The fourth annual conference of the ECT Lab+ was hosted by Technical University of Cluj-Napoca over two days in October 2024 at the Cluj Innovation Park. The conference brought together experts from the Arts, Humanities, Social Sciences, Technology, and other fields to discuss and reflect on the advent of Artificial Intelligence and how the associated technologies are transforming how we live, work and study. Under the title Transdisciplinary perspectives on AI: Alternative Histories, Current Practices and Possible Futures the conference moved beyond simplistic technophila and technophobia to consider whether we can co-evolve with these new technologies which combine machine learning …

The 23rd International Medical, Pharmaceutical, Cosmeceutical And Health Science Symposium (Impachs), Sultan Qaboos University

Sultan Qaboos University Medical Journal

No abstract provided.

Sign Patterns Of Certain Infinite Products, Zeyu Huang, Timothy J. Huber, James Mclaughlin, Pengjun Wang, Yan Xu, Dongxi Ye

School of Mathematical & Statistical Sciences Faculty Publications

The signs of Fourier coefficients of certain eta quotients are determined by dissecting expansions for theta functions and by applying a general dissection formula for certain classes of quintuple products. A characterization is given for the coefficient sign patterns for

(qi;qi)∞(qp;qp)∞

for integers i>1 and primes p>3. The sign analysis for this quotient addresses and extends a conjecture of Bringmann et al. for the coefficients of (q2;q2)∞(q5;q5)−1∞. The sign distribution for additional classes of eta quotients is considered. This addresses multiple conjectures posed by Bringmann et al.

A Practical Framework For Integrating Basic Separation Techniques With Molecular Quantification To Extract And Monitor Antibiotic Resistance Genes In Water Samples, Amani Jereb, Celestene Adrianne Sebag, Asmaa Sadoon, Diksha Shrestha, Mary Savin, Wen Zhang, Yong Wang

Physics Faculty Publications and Presentations

Antibiotic resistance of harmful microorganisms is recognized as a serious threat to human and animal health, which is worsened by the dissemination of antibiotic resistance genes (ARGs). However, it remains challenging to identify ARGs in water samples and to distinguish intracellular (iARGs) and extracellular ARGs (eARGs). In this work, we present a feasibility study to use simple, practical methodologies to extract and distinguish ARGs in water samples using both filtration and centrifugation, followed by quantification using qPCR. Using both synthetic water samples and lake water samples, we demonstrated that the workflow reliably detected and quantified ARGs in synthetic samples. In …

Enhancing Community Health Workers' Knowledge On Childhood Tuberculosis Screening In Nigeria, Rashidat A. Jolaoluwa

Biennial Convention (CONV)

Tuberculosis (TB) poses a significant global health challenge, especially in developing countries like Nigeria, where it disproportionately affects children. This Doctor of Nursing Practice (DNP) study seeks to enhance the knowledge of Community Health Workers (CHWs) and Community Health Extension Worker Students (CHEWs) in screening for childhood TB. Given the urgent need for early detection and intervention, the research focused on equipping CHWs and CHEWs with targeted educational resources. A pretest/posttest design was employed to evaluate changes in knowledge related to childhood TB screening among the participants. Statistical data analysis was conducted to assess improvements and ensure the reliability of …

Tannin Supplementation Alters Foraging Behavior And Spatial Distribution In Beef Cattle, Bashiri Iddy Muzzo, R. Douglas Ramsey, Kelvyn Bladen, Juan J. Villalba

Wildland Resources Student Research

Beef production on chemically uniform grass monocultures can limit nutrient synchrony and contribute to uneven pasture use. We evaluated whether supplementing tannins with bioactive plant secondary compounds improves foraging dynamics and landscape use by beef cattle grazing a meadow bromegrass monoculture in ways aligned with rangeland sustainability. Twenty-four Angus cow–calf pairs were allocated to six 3.6-ha paddocks (four pairs/paddock), randomly assigned to Control (Ctrl; n = 3) or Tannin treatment (TT; n = 3). Animals received 1 kg/cow/day of DDGs, with TT receiving an added 0.4% tannins (2:1 condensed:hydrolyzable). Grazing occurred during four 15-day periods (July– September) across two years. …

Art Teams Year 4 Annual (Ad Hoc) Report 2024-2025, Guy Trainin, Kimberley D'Adamo, Hyeonjin Yoon, Azadeh Hassani, Zohreh Tamimdari, Jiabin Lyu, Michael Nti Ababio, Sarah Trainin

Research and Evaluation in Education, Technology, Art, and Design

This report documents the fourth year of the Art TEAMS project, a multi-year professional learning initiative focused on arts-integrated, transdisciplinary teaching practices across Nebraska K-12 schools. During the 2024-2025 academic year, the project advanced work with its second cohort of educators while maintaining engagement with the first cohort to assess the sustainability of implementation. The second cohort brought increased diversity in art forms, including ceramics, digital media, and career and technical education, demonstrating the versatility of arts integration across curricula.

Year Four activities included delivering refined professional development courses grounded in emergent curriculum design, with significant curriculum modifications based on …

Introduction To Machine Learning And Machine Learning Systems, Raffi T. Khatchadourian Ph.D.

Open Educational Resources

Lecture slides introducing machine learning and machine learning systems for an undergraduate software engineering course. Topics include what machine learning is and how it differs from traditional programming, foundation models, the major types of learning (supervised, unsupervised, reinforcement, and others), and applications across domains. Using a food-delivery time-prediction case study, the deck walks through a typical ML pipeline—data collection and cleaning, feature engineering, model training, and evaluation—and covers evaluation methods (precision and recall, confusion matrices, error measures) along with underfitting versus overfitting and the realities of learning and evaluation in production. Based on "Machine Learning in Production/AI Engineering" by Christian …

Privacy As Professional Identity, Einat Albin

Comparative Labor Law & Policy Journal

This article explores an important course of action to safeguarding privacy in the workplace, grounded in the professional identity of workers and their corresponding moral and ethical duties towards clients or patients. Described as “privacy as professional identity,” this concept is developed through two key contributions. First, the article argues that workers who are ethically and legally obligated to protect the confidentiality and privacy of their clients or patients — such as psychologists and lawyers — also inherently safeguard their own personal privacy. This argument is substantiated through illustrative examples and anchored in theoretical frameworks concerning the right to privacy. …

Data-Driven Collective Rights, Tomer Shadmy

Comparative Labor Law & Policy Journal

Technological asymmetries in data-driven workplaces increasingly shape power dynamics between employers and employees. This article argues that safeguarding workers’ rights requires transforming collective labour rights into collective technological capabilities. Rather than viewing data rights narrowly as privacy issues, it reframes them as central to broader labour protections. As artificial intelligence enhances employers’ ability to monitor and exploit worker data, workers must be equipped with tools to analyse and act on their collective data. Employers now extract significant value from aggregated personal data, positioning workers as unwitting data providers and limiting workers’ agency. While current laws focus on individual data rights, …

The First 10 Years Of The Hawc Gamma-Ray Observatory: Science Results, A. Albert, R. Alfaro, C. Alvarez, A. Andrés, E. Anita-Rangel, M. Araya, N. Ghosh, S. Groetsch, P. Huntemeyer, N. Kelley-Hoskins, K. Leavitt, T. Lewis, M. Najafi, R. Turner

Michigan Tech Publications

The High-Altitude Water Cherenkov (HAWC) Observatory, located on the slopes of the Sierra Negra volcano in Mexico, began operations in March 2015. Over the past decade, HAWC has enabled the exploration of a broad range of topics in high-energy astrophysics and particle physics, resulting in more than 90 peer-reviewed publications. These studies have significantly advanced our understanding of several previously unexplored and poorly understood phenomena in the TeV energy regime. The present work provides an overview of the key scientific contributions of HAWC during its first ten years of operation.

Predicting The Response Of Triple Negative Breast Cancer To Neoadjuvant Systemic Therapy Via Biology-Based Modeling And Habitat Analysis, Casey E Stowers, Chengyue Wu, Clinton Yam, Jingfei Ma, Gaiane M Rauch, Thomas E Yankeelov

Faculty, Staff and Student Publications

Despite being the standard-of-care treatment, neoadjuvant therapy (NAT) attains a complete response only in approximately half of the patients with triple negative breast cancer. Thus, methods to predict and optimize patient response to NAT are needed. Previously, we employed patient-specific MRI data to calibrate a biology-based mathematical model that describes cell movement, proliferation, and death due to drug at the tumor level and cell proliferation at an image voxel level. We now extend our approach by using MRI data to group voxels into "habitats" whereby tumor cells of a habitat share the same proliferation. With this approach, we now calibrate …

Evolving Towards Efficient Technologies In Power Systems: The Paradigm Of Energy Internet Survey, Dina Emad, Omar Abdel-Rahim, Tanemasa Asano, Sobhy M. Abdelkader

Mansoura Engineering Journal

The Energy Internet represents a significant advancement in the modernization and automation of electricity systems, offering a framework for future smart grids where all electrical devices are interconnected through energy routers. This system integrates advanced power electronics, information technology, and smart control technologies, enabling the accommodation of diverse energy sources and storage devices. With its bidirectional energy flow and sharing capabilities, the Energy Internet holds great promise for the future. However, several challenges must be addressed to fully realize this potential. This review provides an overview of the Energy Internet framework and explores key challenges, particularly those related to energy …

A Low-Cost Fault-Ride-Through Strategy For Electric Vehicle Inverters Using Four-Switch Topology, Ehab Bayoumi

Mechanical Engineering

This paper presents a fault-tolerant control strategy that dynamically reconfigures the proposed system, and the inverter leg with a fault is isolated through a MOSFET-based clamping branch. With the use of a modified Vector Control (VC) and Pulse-Width Modulation (PWM) technique, the remaining two phases can continue operating. MATLAB/Simulink is used to create a thorough simulation model that examines various fault scenarios and evaluates how well the control process adjusts to each one. The obtained findings demonstrate that, in the event of a fault, the system can maintain accurate speed regulation, maintain a tolerable current balance, and deliver steady torque. …

Phase Equilibria Modeling Constraints On Channel Flow Of Metasedimentary Crust Beneath The Southeastern Tibetan Plateau, Govind Joshi, Gregory Dumond

Geosciences Faculty Publications and Presentations

Lower crust of the southeastern Tibetan Plateau includes 100 s of km2-scale zones of low resistivity at 20-40 km-depths indicating the presence of melt +/- fluid +/- graphite. These zones coincide with interconnected zones of low shear wave velocity. Data from central and southeastern Tibet support the occurrence of meta-sedimentary felsic granulites in the lower crust along a backarc-like geothermal gradient. Phase equilibria modeling of average metasedimentary pelite and greywacke bulk compositions constrained by these geophysical data explored the impact of partial melting on shear wave velocity for a range of fluid content. Low shear wave velocities beneath southeastern Tibet …

Middle Level English Learners’ Engagement With Digital Multimodal Resources And Each Other, Mark Stevens

Intersections: Critical Issues in Education

Students in schools who speak multiple languages need opportunities for multimodal learning. A study was conducted to observe how middle level English Learners used multimodal (text, audio, video, imagery) resources in a Language Arts - Social Studies class. The research question was: What patterns of engagement with content, and each other, were manifest by middle level ELs while using multimodal resources in a general education history class? Qualitative case study was used to observe student work and interaction, inspect work artifacts, and interview for opinions and motivations. To learn multimodally, students (a) used approaches (whole class, small group, partner) that …

An Objective Method To Locate Shear Lines During The Northeast Monsoon Season In The Philippines, Lyndon Mark P. Olaguera, John A. Manalo, Jun Matsumoto, Faye Abigail T. Cruz, Jose Ramon T. Villarin

SOSE Affiliate: Manila Observatory

The shear line is a narrow zone of maximum horizontal wind shear, typically identified as a confluence zone of low-level wind streams. Previous studies showed that this system can trigger heavy to extreme rainfall events in the Philippines during the northeast monsoon season. However, a research gap remains in objectively identifying and locating this system. Thus, this study develops a detection method that may be used for monitoring and forecasting the location of shear lines. Results show that the gradient of meridional winds in the y-direction (∂V925hPa/∂y), the boundary layer moisture flux convergence, and the 925 hPa relative vorticity may …

A Feature-Free Deep Learning Approach For Midair Hand Gesture Recognition From Surface Electromyogram (Semg) Data, Yasir Altaf, Abdul Wahid, Mudasir Manzoor Kirmani

Turkish Journal of Electrical Engineering and Computer Sciences

Midair hand gesture recognition plays a crucial role in applications such as sign language recognition and human-computer interaction, particularly for supporting individuals with partial or complete hearing loss. However, recognizing gestures in midair remains challenging due to the rapid and complex nature of hand movements. To address this, noninvasive techniques like surface electromyography (sEMG)—which captures muscle activity through sensors placed on the skin—have gained attention. sEMG provides rich time-series data that reflect both spatial and temporal muscle dynamics. In this study, we propose a deep learning architecture that combines convolutional neural networks (CNNs) and recurrent neural networks (RNNs) to classify …

Integrated Log Spectrogram Convolutional Neural Network (Ils-Cnn) For Robust Spoken Digit Recognition, Awais Ahmed

Turkish Journal of Electrical Engineering and Computer Sciences

Spoken digit recognition (SDR), a type of supervised automatic speech recognition, is essential for various human-machine interaction applications, including banking operations, dialing systems, price extraction, and airline reservation systems. However, designing an effective SDR system presents several challenges, such as developing labeled audio data, selecting appropriate feature extraction methods, and creating high-performance models. To overcome these challenges, a novel approach for robust spoken digit recognition using an integrated log spectrogram convolutional neural network (ILS-CNN) has been proposed. The proposed work presents an efficient SDR method by taking advantage of a log spectrogram layer directly within the neural network to enhance …

Railway Track Condition Monitoring Based On Sensor Data And Artificial Neural Networks, Ivan Kots, Alina Isaeva, Mark Denisenko, Alexander Sinyukin, Andrey Kovalev

Turkish Journal of Electrical Engineering and Computer Sciences

Monitoring the condition of engineering objects is one of the urgent tasks of industry, construction, and transport infrastructure. This article describes a system for condition monitoring and diagnostics of rail tracks in real time. Compared with other similar studies, the proposed system has the advantages of compactness, usability, scalability and versatility of application. The proposed monitoring system is based on an Nvidia Jetson Nano embedded computing board and also includes inertial sensor modules, a microphone, a geolocation module, communication modules, an SSD storage device, and a battery. The prototype of the diagnostic module is a portable device that can be …

Modeling And Simulation Of Dynamic Energy Management Systems For Smart Buildings, Onur Özel, Ali̇ Rifat Boynueğri̇, Hayri̇ Yi̇ği̇t, Burak Tekgün

Turkish Journal of Electrical Engineering and Computer Sciences

This study presents a dynamic energy management system tailored for smart residential buildings, integrating thermal and electrical models to achieve both natural gas and electricity bill cost reduction. By harnessing wind and solar energy sources, the system aims to meet the diverse energy needs of modern homes. Through load shifting and thermal storage strategies, known as power-to-heat (P2H) approaches, the system ensures efficient renewable energy utilization while maintaining resident comfort. Validation of the proposed system was conducted using real-world data from the Yıldız Technical University Smart Home Laboratory, demonstrating its practical applicability and effectiveness. Results indicate significant reductions in both …

Grey Wolf Optimization Of Pi Controller For Power Management In Wind Farms: A Novel Approach, Anis Feddaoui, Lotfi Farah, Abdelouahab Benretem, Mohammed Abdeldjalil Djehaf

Turkish Journal of Electrical Engineering and Computer Sciences

This study proposes a novel power management strategy for wind farms using a grey wolf optimization (GWO)-based PI controller. The method aims to enhance active and reactive power control in systems employing dou bly fed induction generators. Three control strategies are evaluated—namely, a classical frequency-domain PI controller, an Artificial Neural Network (ANN)-based controller, and the proposed GWO-based PI controller—the last of which represents the main contribution. The classical PI and ANN controllers are included strictly for comparative bench marking. MATLAB simulations demonstrate that the GWO-beased PI controller offers superior dynamic performance, particularly in settling time and overshoot reduction. A power …

Performance Analysis Of Ris-Empowered Ofdm-Im Communications Under Weibull Fading And Joint Tx/Rx I/Q Imbalance, Büşra Ceni̇kli̇oğlu, İbrahi̇m Develi̇, Ayşe Eli̇f Canbi̇len

Turkish Journal of Electrical Engineering and Computer Sciences

A modernist technique, reconfigurable intelligent surface (RIS) provides outstanding signal reflection and amplification, making it highly valuable for upcoming communication systems. Besides, a major contributor is index modulation (IM), attaining superior spectral and energy efficiency, and achieving hardware sufficiency. The primary and novel contribution of this work is the derivation of a highly accurate, closed-form approximate expression for the average bit error rate (ABER) of an orthogonal frequency division multiplexing (OFDM)-IM system operating in the complex and challenging environment characterized by joint transmitter/receiver (Tx/Rx) in-phase and quadrature phase imbalance (IQI) and Weibull fading. This essential analytical achievement is facilitated by …

Impact Of Adaptive Filtering-Based Noise Reduction On The Quality Of F-C Images In Masw, Doğukan Durdağ

Turkish Journal of Earth Sciences

This study investigates the effects of adaptive filtering, based on the least mean square algorithm, on the quality of multichannel analysis of surface waves (MASW) data and frequency-phase velocity (f-c) images. Specifically, the adaptive filtering method aims to decrease the noise and improve the determination of fundamental modes in f-c images. Both sample and field seismic data with varying noise levels were evaluated using adaptive filtering, resulting in significant improvements in f-c image quality. The filtered data displayed a wider frequency range of f-c images, and reduced noise compared to the original noisy data. Based on these findings, adaptive filtering …