Digital Commons Network^™

Washington Report: Irs And Aicpa Discuss Tax Administration—1975 (Part Ii: Audit And Compliance Functions), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division. Committee On Tax Administration

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 7 Number 2, February 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Viewpoint: Irs Collection Initiativesa Self-Critique, Thomas L. Davis

Tax Adviser

No abstract provided.

Taxation Of Esots (Part I), Robert S. Pavlock, Paul Lieberman

Tax Adviser

No abstract provided.

Volume 66-1, May 2025: Complete, Nancy Hoalst Pullen, Mark W. Patterson

The Geographical Bulletin

Volume 66-1, May 2025: Complete

Cover And Foreword, Nancy Hoalst Pullen, Mark W. Patterson

The Geographical Bulletin

Cover and Foreword

Individuals’ Perspectives On The Location Of Tornado Alley And Their Decision To Take Shelter, Sara R. Lippi, David A. Call, Nathan M. Hitchens

The Geographical Bulletin

This paper examines how individual’s views of their location relative to Tornado Alley affects their decision to shelter. Tornado Alley is a common term promoted by the media as an area of the United States thought to have the greatest tornado intensity and frequency. While this term is now considered anachronistic by meteorologists, it is a colloquial term that individuals might use to guide tornado safety-related decisions. For this study, an online survey was used to identify where respondents believed Tornado Alley to be and how their location relative to it affected their decision to take shelter. It was found …

A Note From The Editors, Nancy Hoalst Pullen, Mark W. Patterson

The Geographical Bulletin

A Note From the Editors

Locating Economic Enclaves In Denver, Colorado 1923 Using Historic Newspaper Advertisements, Jeremy Havens

The Geographical Bulletin

By mapping business advertisements found in various targeted readership newspapers published in Denver, Colorado from a century ago, it was hoped that business enclaves that existed at the time would be revealed. Addresses printed during the first week of May 1923 from three newspapers with targeted audiences (for Swedish speakers, African Americans, and Jewish readers), as well as those from a city-wide mainstream paper, were mapped. GIS tools were then used to locate clusters from the location points, which were used as evidence of enclave-type commercial districts. This method found two isolated clusters, one for businesses advertising in the African …

Mapping The Margins: The Anniston Civil Rights Trail Story Map As A Model For Participatory Public History And The Decentralization Of Historical Narratives, Mark J. Sciuchetti Jr., Jianping Coco Huang, Jennifer Green, Sarah Faulkner

The Geographical Bulletin

While commemorative narratives of the Civil Rights Movement often echo the oft-repeated names and stories of nationally recognized figures and sites of protest, localized histories—particularly those rooted in smaller communities like Anniston, Alabama, USA—remain marginalized in dominant public memory frameworks. In light of this, this article documents the creation and implementation of the Anniston Civil Rights Trail story map: a digital public history initiative designed to recover, interpret, and spatially contextualize ten key sites associated with Civil Rights activism in Anniston. Drawing on theoretical frameworks in geographic memory, counter-mapping, and participatory public history, the case study demonstrates how interactive mapping …

Irs Access To Accountants’ Workpapers: The Coopers & Lybrand Case, William T. Barnes

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended November 1973; Author Index—12 Months Ended November 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

The Future Of Nursing Leadership: Incorporating E-Learned Artificial Intelligence (Ai) Pathways With A Precautionary Focus Of Patient-Centered-Care, Jamie Anne Marcus Dr, Bonnette Villalba Webb

FDLA Journal

Artificial Intelligence (AI) is a data-driven mathematical process that incorporates machine-based-logic, usually in the form of algorithms. Education, training, and competencies are now conducted through virtual reality, robotics, simulation, and technology learning-based-platforms by healthcare organizations. This represents a significant change in the future of nursing practice. The adaptability of technology-based-learning platforms can impact the quality and efficiency of learning for some of the workforce population. Nurses' perception of technology and AI-driven nursing practice may vary based on generational orientation and can be a potential barrier to learning, practicing, and adaptability of this framework. The forging of well-trained resilient nurse leaders …

Improving Nursing Documentation Quality: A Vital Pillar Of Patient Care, Wilsonroy Wilsonroy

FDLA Journal

Improving Nursing Documentation Quality: A Vital Pillar of Patient Care

Introduction

Nursing documentation is an essential aspect of healthcare, providing a comprehensive record of patient information, care interventions, and outcomes. High-quality nursing documentation not only ensures efficient communication among healthcare providers but also safeguards patient safety, legal compliance, and quality of care. In this article, we will explore the importance of improving nursing documentation quality and the various strategies and best practices to achieve this critical objective.

The Significance of Quality Nursing Documentation

Patient Safety:

High-quality nursing documentation is a cornerstone of patient safety. Accurate and thorough records allow healthcare …

Influence Of The Covid-19 Pandemic On Anatomy Higher Education Around The World, Sneh Patel, Santanu De

FDLA Journal

The Coronavirus Infectious Disease 2019 (COVID-19) disrupted the higher education sector worldwide in several disciplines, especially those in healthcare as well as science, technology, engineering, and mathematics (STEM) that require active, experiential learning via practical application of concepts centering around anatomy. Dynamic instructional and technological interventions took place rapidly in an effort to minimize the adverse repercussions of moving away from traditional means of education in these critical scientific fields. COVID-19 necessitated administrators, faculty, students, and interns at colleges, universities, medical/ healthcare science programs and residencies to pursue teaching, learning, and assessment of anatomy courses/curricula through innovative strategies without compromising …

Artificial Intelligence (Ai) Additions To Nursing Education: Accommodating The Complexity Of Today’S Populations And Assuring Evidence-Based Pathways Of Patient-Centered Care, Jamie Anne Marcus, Bonnette Villalba Webb, Abigail Pauline Batin Villarroya

FDLA Journal

Predicted demographic changes in the rising older than 65 populations with possible declining mental and physical health mandate adaptations to new professional nursing roles that will incorporate technology, and changing policy environments. Nursing experience, knowledge, and skills will transition to new cognitive pathways to think and process information. Nurses will be supported by artificial intelligence (AI) technologies and become information integrators, health coaches, and continue to be deliverers of human caring. New transition pathways in nursing education to meet the needs of these diverse populations, and patient complex presentations will transcend to synergizing and optimize digital-age healthcare environments and assure …

From Barriers To Bridges: Enhancing Accessibility In Education With Generative Ai, Amy Sugar, Faith Delorenzo

FDLA Journal

Generative artificial intelligence (GAI) tools have the potential to rapidly advance accessibility and Universal Design for Learning (UDL) in K-12 and higher education settings. By effectively crafting prompts and leveraging existing GAI tools, educators and students can reduce barriers for all learners, including those with disabilities. In this paper, we discuss practical strategies and considerations when using GAI to create flexible and engaging learning experiences while building an accessible and inclusive learning environment.

Exploring Mental Health Stigma Among Law Enforcement Officers, Nicholas D. Chestnut

FDLA Journal

This applied dissertation investigates the prevalence and impact of mental health stigma among law enforcement officers (LEOs) in the United States. Despite growing awareness of the importance of mental health in the law enforcement community, stigma surrounding mental illness remains a significant barrier to help-seeking behaviors among officers. The study employed a research design that examined attitudes, perceptions, and experiences related to mental health stigma among LEOs.

Through online self-assessment surveys administered via a secure portal, participants provided insights into their attitudes toward mental illness, perceptions of stigma, and willingness to seek help for mental health concerns.

Data analysis revealed …

Visual Design In Instructional Design: Collaborating With Media Teams To Improve Online Learning, Ashley R. Salter

FDLA Journal

As online learning continues to grow and evolve, instructional designers (IDs) are increasingly called upon to create digital learning environments that are pedagogically sound, visually engaging, and accessible. Visual design—once considered a peripheral element of course development—is now recognized as a critical component of learner experience. This article explores how instructional designers collaborate with media teams or independently use tools like Canva and Adobe to enhance the visual quality of online courses. Through case-based reflection and practical examples, this piece highlights the value of intentional design, the supporting workflows, and the impact on learner engagement and instructional clarity.

Notebooklm: Revolutionizing Learning For Students With Neurodivert Challenges Using Ai And Universal Design Principles, Victoria Brown, Daniel Saurez

FDLA Journal

Students with neurodiverse challenges require effective tools to support their learning tasks. This article investigates the potential of NotebookLM in addressing these needs by defining specific requirements of neurodiverse students. Utilizing the Universal Design for Learning (UDL) model, the study examines how NotebookLM can enhance educational experiences for these students. Additionally, practical strategies for integrating NotebookLM into classroom settings are provided. The article concludes with an analysis of the tool's limitations and proposes potential upgrades to optimize its functionality.

On The Influence Of British/American English In The Dominican Society/A Revisited Edition, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic., Ivanna Del Pilar Tavarez Vasquez Mag.

FDLA Journal

The present work is a historical/linguistic account of an unprecedented fact regarding the existence of two English Speaking Communities [British English and American English], in our country the Dominican Republic, where Spanish is the official and most used language, to the extent of being considered a monolingual nation or country. It is analyzed here, on how the Hispaniola Island was split into two different territories due to different treaties (Aranjuez, Ryswick, among others), held in the old European Metropolis and how the island came to be a French Colony (the territory of what is Haiti now), a Haitian Creole/French speaking …

Artificial Intelligence In The Efl Learning Process For Dominican Higher Education, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic., Ivanna Del Pilar Tavarez Vasquez Mag.

FDLA Journal

This research work, explores the important incidence that Artificial Intelligence has have in the development of modern higher education and education at all in our country, the Dominican Republic, before, during, and after the Sanitary Emergence brought by the Covid-19 Pandemic. Through this Documentary Research, we examine in details the case of the Dominican Republic as compared to those cases occurred in the international arena, as a means for reflection and understanding of this phenomena called Artificial Intelligence on its different modalities since Computerizing and Internet changed our lives, decades ago. It is the purpose of this work to bring …

Translanguaging Within The Scope Of Dominican Pre-College And College Education, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic., Ivanna Del Pilar Tavarez Vasquez Mag.

FDLA Journal

Our country, which is today the Dominican Republic, is a Spanish speaking country due to the historical and well known fact that the then Hispaniola Island or Santo Domingo was split into two different colonies by effect of the Aranjuez Treaty (1777), held between the two Colonial Metropolis of Spain and France thus establishing the French occupation of the territory of Haiti to the West and the Spanish territory to the East, and producing therefore the establishing of two different countries with two different languages (Spanish and French), in a land (Quisqueya) in which in pre-Colombian times was occupied by …

Analyzing The Pisa Tests Results (2018) In Terms Of The Revised Bloom’S Taxonomy For The Spanish Reading-Comprehension Area Of Dominican Students., Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic.

FDLA Journal

This work aims to analyze the Results of the PISA Tests for the year 2018 in the Dominican Republic as subministered every three year by the OECD presided over by Dr. Andreas Schleicher, and that it is long awaited both for the Ministry of Education-MINERD-, and as well as for the non-governmental society and the opposition parties, among others. This scenario which is not exclusively of our country puts on the table many questioning as that of, if the country shall continue as part of that program on the light that such testings have been hardly criticized in more developed …

Sociolinguistics Approaches In Efl Teaching Methods For Dominican College Students, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic.

FDLA Journal

This work is concerned with the effects or pedagogical influences of the so-called Sociolinguistics Approaches on Dominican College education, specifically at three groups of advanced EFL Classes at the State College, that is to say the Universidad Autonoma of Santo Domingo-UASD-, during the last virtual and first semester of this year (2021-1), as a part of the Core Curriculum of the said institution. The emphasis was placed in determining how certain currents of the like had have a considerable influence in both the teacher’s population as well as that of the students, resulting with not a new discovery, that Constructivism …

A Case Study On The Use Of Spelling As A Determining Factor In Teaching English Grammar In Dominican Schools, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic.

FDLA Journal

English spelling has always been described by many language researchers and teachers as a daunting task especially for learners whose first language is not English. This monograph presents the report of an investigation on the use of spelling, which includes the determining factor of grammar in the teaching of English, in it we will develop a program for observing students and teachers as an initial assessment, (pretest) and the design of the development of said observation as a final evaluation (posttest). This observation was made with the total of 28 students of the sixth grade of Primary School Nuestra Señora …

Language Immersion Programs For Dominican College Students/From The Russian Experience To The Mescyt Experience, Pedro J. Tavarez-Dacosta Dr.

FDLA Journal

The following work consists of a comparative research of two of the most outstanding immersion programs for foreign languages (Russian/English) that Dominican college students have ever undergone. The first one, happened decades ago in the cold distant Union of Soviet Socialist Republic where thousands of our students were sent as scholarship’s recipient to study in different Russian universities, after being selected by the Dominican Communist Party, and sponsored by the Soviet Government. The second one, is still happening in our country with the offering of the so-called English Immersion Program sponsored since 2005 by the Ministry of Higher Education-MESCyT- The …

Translanguaging Within The Context Of Dominican College Pedagogy, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic.

FDLA Journal

Since the democratic opening of the country (the Dominican Republic), in past decades and the subsequent phenomena of Worldalization, Globalization and the Influences of the Knowledge Society and Computerization, our society and with it the national educational system at all levels has been undergoing a series of changes and influences not ignored in the order for the teachings of foreign languages in our institutions of higher education and specifically at the Universidad Autonoma de Santo Domingo-UASD- In addition to the social, economic and political phenomena mentioned above, there are also the migrations of millions of Dominicans to mostly to the …