Digital Commons Network^™

Aggressive R&D Consulting Companies Fail To Align With The Purpose Of R&D And R&E Tax Incentives., Emily Belanger

Michigan Business & Entrepreneurial Law Review

Research and development (R&D) credits and research and experimentation (R&E) tax incentives have recently experienced legislative changes and litigation related to the questionable methods deployed by R&D consulting firms. Proponents of research tax incentives tout their potential to produce positive externalities and innovation. Critics have pushed back, questioning whether research tax incentives are successfully achieving their purpose. The shifting landscape, litigation over aggressive tax claims, and debatable success of tax incentives signal a need to reassess whether research tax incentives are properly claimed in the United States. This paper proposes stronger regulation of R&D consulting firms to ensure research tax …

The Middle-Class Rip-Off'? Subsiding Culture In Contemporary Ireland, Connell Vaughan Dr

Irish Communication Review

In the last few years (roughly since the start of the Covid-19 pandemic) there has been a noted increase in state-led cultural funding in Ireland. Key examples include the raise in the financial allocation to the Arts Council, the introduction of the Basic Income for the Arts scheme, and increased sports capital funding. With reference to the official communication documents of these cases (so-called ‘grey literature’) and deploying the classic 1982 episode of the British sitcom Yes, Minister, ‘The Middle-Class Rip-Off,’ which pitches sports funding against support for the arts, as a satirical lens, this paper reflects on the contemporary …

Buckeye Property Consulting, Stephen Manning

Distinguished Student Scholarship Collection

This business plan outlines the creation and strategic development of Buckeye Property Consulting, a startup firm specializing in compliance consulting for affordable housing property management companies. The plan addresses the growing demand for expert support in navigating complex regulatory requirements associated with U.S. Department of Housing and Urban Development (HUD) and Low‑Income Housing Tax Credit (LIHTC) programs. Through industry and market analysis, the document identifies a service gap faced by small to mid‑sized property management firms that lack sufficient in‑house compliance resources but cannot afford large national consulting firms. The plan details the company’s mission, value proposition, service offerings, competitive …

A Multidimensional Framework For Burnout Resilience In Adults, Anthony Martinez

Distinguished Student Scholarship Collection

This paper explores burnout as a growing public health concern and argues for a multidimensional framework to build resilience in adults. Drawing on contemporary research, the paper defines burnout as a response to chronic stress that undermines emotional, mental, and physical well‑being. It examines how the integration of physical, mental, and spiritual practices can mitigate burnout and enhance long‑term resilience. The analysis highlights the role of physical activity in regulating stress responses and improving mental health, the importance of mental health practices such as self‑regulation, cognitive reframing, and meditation, and the impact of spiritual practices, including prayer and positive religious …

Phase 5 - Post Implementation, Anna Pugerud

Distinguished Student Scholarship Collection

This paper presents a post‑implementation analysis and system design plan for digitizing animal health records within the Animal Health Services (AHS) department. The project addresses inefficiencies, data inaccuracies, and physical storage limitations associated with paper‑based documentation by proposing the adoption of a Software as a Service (SaaS) digital records solution. Through stakeholder interviews, observations, and document analysis, the project identifies functional, non‑functional, and system requirements necessary to support streamlined reporting, treatment tracking, and regulatory compliance. The analysis outlines feasibility across technical, economic, and organizational dimensions, demonstrating that the proposed system can reduce documentation time, improve response times, and lower operational …

Generative Ai As Artificial Audience, Chrystina Scoglietti

Distinguished Student Scholarship Collection

This paper examines generative artificial intelligence as a distinct communicative development that reshapes rhetorical practice and composition pedagogy. Situating generative AI within a historical framework of communicative revolutions—including primary orality, literacy, and secondary (digital) orality—the paper argues that generative AI constitutes a new form of literacy rather than a mere extension of digital media. By producing near‑human language and creative output in direct response to user input, generative AI functions not only as a compositional tool but also as an artificial audience to which rhetoric must be tailored. The analysis explores how this shift challenges traditional assumptions about audience, persuasion, …

Alumni Journal - Volume 97, Number 1, Loma Linda University School Of Medicine

Alumni Journal, School of Medicine

Editorials
2 | From the Editor
4 | From the President
6 | From the Dean

News
8 | This & That
12 | Alumni News
16 | School of Medicine News
18 | AIMS Report: Whispers From God
20 | AIMS News
22 | Department Report: Dermatology
24 | Students: Learning In Community

APC 2026
26 | Annual Postgraduate Convention (APC) 2026 in Review

Features
42 | Dr. Nava's Last Lecture: To Medical Students
45 | A Legacy of Humble Acts
46 | A Life of Service & Impact
48 | Spiritual Care
49 | Alumni Gatherings
50 | …

Skyforge End Effector, Sarah Alexander, Coleman Bubar

Senior Project

Large space structures are necessary for space advancement. However, construction is difficult with the current methods; SkyForge is a robot intended for orbital assembly. The robot will walk on and build the structure by utilizing the end effectors to grasp and position parts.

Leeds V. Norfolk Southern Railway Company—In Undoing Late Removal, District Court Gives Guidance On Evaluating Whether Defendants Were Joined In “Bad Faith”, Geoffrey D. Kearney

SLU Law Journal Online

Pursuant to 28 U.S.C. § 1446, defendants typically have one year to remove to federal court a case filed in state court. The landscape for removal changed somewhat with a 2011 amendment to this statute, which extends that one-year deadline upon a showing “that the plaintiff has acted in bad faith in order to prevent a defendant from removing the action.”

But the question of what sort of conduct satisfies this provision persists. Since its passage, courts—primarily district courts—have grappled with just what it means for a plaintiff to act in bad faith to thwart removal. Leeds v. Norfolk Southern …

Fit To Be Tried By Jury, But Not To Be A Juror: The Dilemma Faced By “Adults” Under Age 21, Kenneth Bell

SLU Law Journal Online

This article, “A Time To Speak: A Lifer’s Assessment of the Sentence of Death by Imprisonment” appeared in the 2025 Special Edition of The Writer’s Block under the longer title, “A Time To Speak: A Lifer’s Assessment of the Sentence of Death by Imprisonment and the Application of Roper v. Simmons and Miller v. Alabama.”  It is a four part discussion of the nature and continued viability of the sentence of life without parole particularly the need to end the imposition of that sentence upon persons between the ages of eighteen and twenty-one, i.e., emerging adults. This shorter piece extends …

When Should Breach Of Good Faith Beget Punitive Damages?, Krish Maharaj

Dalhousie Law Journal

This article highlights a recent trend towards claimants seeking, and courts awarding, punitive damages in contract cases predicated on a breach of contract in conjunction with an “independent actionable wrong”—a requirement since the Supreme Court’s decision in Whiten v. Pilot Insurance—in the form of a breach of the duty of honest performance (DHP) or the duty to exercise contractual discretion in good faith (DCDGF). The article considers when and whether a claim for breach of DHP or DCDGF should in fact be actionable, and thus when such a claim should be said to satisfy the independent actionable wrong requirement for …

Heterogeneity Of Treatment Effects In Transcranial Direct Current Stimulation For Knee Osteoarthritis Pain And Symptoms, Chiyoung Lee, Xiaoxiao Sun, Juyoung Park, Chen X. Chen, Christine Pellegrini Ph.D., Nan-Kuei Chen, David O. Garcia, Heewon Kim, C. Kent Kwoh, Hyochol Ahn

Faculty Publications

Introduction: Although heterogeneity of treatment effects (HTEs) is commonly observed in clinical trials, it has received little attention in studies on transcranial direct current stimulation (tDCS).

Objectives: This study identified the presence of HTE in tDCS treatment among participants with symptomatic knee osteoarthritis (KOA) and explored participant characteristics associated with this heterogeneity.

Methods: This secondary analysis of a randomized clinical trial included 120 participants with symptomatic KOA who received 15 daily sessions of home-based 2-mA active or sham tDCS over 3 weeks. We used a multitrajectory analysis to identify distinct subgroups based on the longitudinal trajectories of KOA pain and …

Heterogeneity Of Treatment Effects In Transcranial Direct Current Stimulation For Knee Osteoarthritis Pain And Symptoms, Chiyoung Lee, Xiaoxiao Sun, Juyoung Park, Chen X. Chen, Christine Pellegrini, Nan-Kuei Chen, David O. Garcia, Haewon Kim, C. Kent Kwoh, Hyochoi Ahn

Faculty Publications

Introduction: Although heterogeneity of treatment effects (HTEs) is commonly observed in clinical trials, it has received little attention in studies on transcranial direct current stimulation (tDCS).

Objectives: This study identified the presence of HTE in tDCS treatment among participants with symptomatic knee osteoarthritis (KOA) and explored participant characteristics associated with this heterogeneity.

Methods: This secondary analysis of a randomized clinical trial included 120 participants with symptomatic KOA who received 15 daily sessions of home-based 2-mA active or sham tDCS over 3 weeks. We used a multitrajectory analysis to identify distinct subgroups based on the longitudinal trajectories of KOA pain and …

20 Years Post-Schaffer: Why Shifting The Burden Of Proof In Idea Due Process Hearings Is The Only Way To Ensure “Fape” For Students With Disabilities, Alexa Udy

University of Baltimore Law Review

No abstract provided.

Bates College Journal Of Political Studies: Volume Iii, Issue 1, Spring 2026, Bates Initiative For Government Studies

Bates College Journal of Political Studies

No abstract provided.

Ciis Dissertation Abstracts 2024-2025, Dissertation Office

CIIS Dissertation Abstracts

This compilation of 69 dissertation abstracts reflects the exciting research completed by the 2024-2025 graduates from PhD programs in the School of Consciousness and Transformation and the Clinical Psychology Doctorate (PsyD) in the School of Professional Psychology and Health at the California Institute of Integral Studies (CIIS).

The original and impactful doctoral research presented here spans psychedelic studies and mental health; embodied approaches to healing and trauma; explorations of social justice, identity, and lived experience; ecological awareness and environmental renewal; spiritual and transpersonal transformation; and the evolving dynamics of digital life, culture, and relationships, and so much more.

Persuasive Strategies To Increase Student Voting: A Communication-Based Framework For Civic Engagement At The Higher Education Institutions, Daniel Sherrick Apambila

eJournal of Public Affairs Features

No abstract provided.

The Role Of The Context For Pupils’ Choice Of Solution Strategies And Representations When Working With Combinatorial Problems, Frode Rønning

The Mathematics Enthusiast

This paper reports on a study based on two classroom sessions in a Norwegian school where pupils in Grade 4 (age 9) worked on two combinatorial problems. Data were collected by video-recording two pairs of pupils collaborating in each session, as well as a whole-class session at the end of the second session. The pupils’ written work during the sessions was also collected as data. The classroom sessions were designed based on principles from the Theory of Didactical Situations. Data were analysed using a dialogical approach and based on theory for multiplicative structures and semiotic representations. The study shows that …

Learning About Human Mathematical Dialogue From Dialogue With Chatbots: Babbling, Gargling And Funnelling, Ingólfur Gíslason

The Mathematics Enthusiast

In this study, I explore mathematics teaching-learning dialogues between preservice teachers and a chatbot (ChatGPT) with the aim of increasing our understanding of human mathematics teaching-learning dialogues. The dialogues contain wrong solutions (as determined by the preservice teachers), and the teachers try to get the chatbot to reconsider its answers without giving away the answer. The chatbot’s solution attempts are interpreted through and against the concepts of babbling (imperfect efforts to express thought) and gargling (imitation of surface form of expressions), and the dialogues are analyzed by considering whether and how the preservice teacher and the chatbot reach joint attention. …

Information Sharing, Quality Management, And Firm Performance: The Mediating Role Of Supply Chain Agility, Aamir Rashid, Rizwana Rasheed, Syed Babar Ali

Publications and Research

The fashion industry’s business is becoming increasingly complicated and active. This industry is expected to be highly competitive, particularly in the retail sector. Therefore, this research aims to examine the impact of supply chain information sharing and quality management on firm performance, with supply chain agility as a mediating variable, in the Asian fashion industry. A total of 169 participants from the fashion sector in a developing country were surveyed. The proposed hypotheses were examined using a quantitative approach, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS to assess and validate the measurement model. The results indicate that …

Validity And Reliability Of The Wut Hydration System When Assessed In The Afternoon, Peyton A. Hines, Rosie Perez, Rebecca Allen, Shawn Wierick, Xiujing Zhao, Corey Butts, Brendon Mcdermott

2026 Honors Symposium

The WUT (weight, urine color, and thirst) Venn diagram is recommended for individuals to self-assess their hydration status. However, current research is limited to comparisons between morning first-void markers and 24-hour markers. PURPOSE: To examine the validity and reliability of afternoon WUT scores in comparison to 24-hour hydration status. METHODS: Fifty participants (25 ± 8y, 72.2 ± 14.9kg) voluntarily participated in this study. Participants collected afternoon spot urine between 2:00 and 4:00 pm and 24-hour urine samples on three out of seven consecutive days. Body mass (BM), urine color (Ucol), urine osmolality (Uosm), urine specific gravity (USG), and thirst perception …

Beyond Graecia Capta: The Roman Imperial Cult In The Greek East And The Prospect Of Hybrid Identities During The Principate, Paul Lambrecht

2026 Awards for Excellence in Student Research and Creative Activity - Documents & Media

At least from the days of the Julians, the Roman Empire witnessed the creation of an imperial cult dedicated to the memory and worship of Roman figures believed to have become divine, a practice which can be traced back to the leadership cults of the Hellenistic world. To the extent that the cult was both a foreign and domestic development for Rome, it was therefore a phenomenon that needs to be examined not just within the context of Rome’s cultural core, but within the provinces as well. Some historians have suggested that the Roman imperial cult represented a uniquely unifying …

Bias In The Wires: Epistemic Harms Of Linguistic Homogenization In Ai-Asisted Writing, Sarah Smith

2026 Awards for Excellence in Student Research and Creative Activity - Documents & Media

Hundreds of millions of users now rely on AI-generated writing for ideation, drafting, and revision. As models make linguistic decisions about their writing, they create preferences that extend to users, reshaping our capacity to articulate who we are in ways that are just beginning to be understood. By drawing on research in computer science, psychology, ethics, and sociolinguistics, this paper traces how LLMs acquire and transmit linguistic bias. Users internalize AI preferences, subtly homogenizing linguistic decisions in ways that impact communities unevenly. This constitutes a form of algorithmic epistemic injustice, which harms writers through deflated credibility and the loss of …

Paws And Practice: Overcoming Barriers To Mindfulness, Hazel Norris

2026 Awards for Excellence in Student Research and Creative Activity - Documents & Media

With the rise in chronic illnesses, healthcare professionals have sought to improve habits and behaviors to extend longevity and quality of life. However, for many people, unhealthy habits, such as smoking or binge eating, may develop as a way of coping with life stressors, which can make behavior changes harder to implement. Recently, there has been an increase in new research on whether improving mindfulness could be used to combat this problem. If mindfulness does encourage more engagement in health-promoting behaviors while protecting against risky behaviors, mindfulness-based behavior interventions could be very valuable for improving the health of college students …

The Impact Of Legalized Sports Betting On Divorce, Alvaro Muniz-Fernandez, Brad Humphreys, Jane E. Ruseski

Economics Faculty Working Papers Series

This paper estimates the causal effect of legalization of sports betting on marital dissolution. We exploit the staggered legalization of sports betting in states following the Murphy v. NCAA (2018) Supreme Court as a source of exogenous variation, using a U.S. state-year panel from 2012 to 2023. Implementing a difference-in-differences design, we find that legalization increases both the flow and stock of divorces: the annual divorce rate and the share of divorced men rise by 0.107 and 0.276 percentage points, respectively. These effects accumulate gradually over the post-treatment period, consistent with a mechanism operating through the slow deterioration of household …

A Design-Based Mixed-Method Study On Mathematical Fluency Interventions Implemented In A Midwestern School District, Shari Fox

Dissertations

The purpose of this mixed-methods study was to implement math fluency interventions with intention and fidelity to increase student math achievement. Recent studies have reported a decline in students' mathematics achievement scores, calling for an urgent redesign of instructional practices. Aligning with strategic organizational change, the scholar-practitioner designed math fluency activities to be implemented during math instructional time, embedding the strategies within the current curriculum, which lacked sufficient resources. The researcher then collected data from student reflections, end-of-unit assessments, and the beginning-of-year math diagnostic to design a specific implementation of math fluency activities that would help students increase their mathematical …

Iris Melanoma: A Case Report And Review, Emily Scully Od, Breyne Middleton Od

Optometric Clinical Practice

Background: Uveal melanoma is the most common primary cancer of the eye. It can be diagnosed with fundus exam and ancillary tests. Metastasis occurs in about half of primary uveal melanoma patients and is very often fatal. The liver is the most common site of metastasis. Iris melanomas are the least common type of uveal melanoma. Choroidal and ciliary body melanoma are the most common. Iris nevi are quite common and the rate of transformation into melanoma is low but early detection is critical given the high mortality rate associated with metastasis.

Case Report: This case highlights the importance of …

Hidden Diversity In A Clonal Endemic: Insights Into Clematis Socialis From A Population Genetics Perspective, Joanna M. Lapoint

Theses

Clematis socialis (Kral) is a rare, federally endangered perennial species restricted to a small number of fragmented populations in Alabama and Georgia. The species exhibits extensive clonality and limited sexual recruitment, characteristics that complicate expectations regarding genetic diversity and population connectivity. Despite its conservation significance, genome-wide assessments of population structure have been lacking. We used genotyping-by-sequencing (GBS) to generate a genome-wide SNP dataset for 170 individuals sampled from six natural populations. Population structure and genetic differentiation were evaluated using Bayesian clustering, analysis of molecular variance (AMOVA), pairwise FST estimates, and network-based visualization. Analyses revealed strong genetic structuring among populations and …

Predictors Of Filipino Life Satisfaction Using The Revised Filipino Satisfaction With Life Scale, Razel Bacuetes Milo, Patricia Calero, Maria Luisa Ramira, Kathleen Soon, Maria Fontimayor, Cynthia D. Connelly

School of Nursing and Health Science: Faculty Scholarship

Background: 

Mental health stigma serves as a significant barrier to seeking help, often leading to maladaptive coping strategies. Given these complexities, it is essential to validate the Satisfaction With Life Scale Revised (SWLS-R) within the Filipino context to assess its psychometric reliability, cultural relevance, and suitability for evaluating well-being and mental health outcomes among Filipinos.

Objective: 

The aims of this study were to evaluate the psychometric properties of the SWLS-R and describe the relationships and significant predictors of life satisfaction among Filipinos living in the United States.

Methods: 

A purposive sample of Filipino adults, fluent in both English and Filipino, …

Implicit Learning: Exploring Safe Failure Zones Within The Teach–Reinforce–Master Framework, Hanyi Zhang

Level Design Theses and Dissertations

This thesis examines the use of the Teach–Reinforce–Master framework in video games. Specifically, the research explores whether players prefer to play through safe failure zones rather than unsafe zones in the reinforcement portion of a game-level tutorial. To test this hypothesis, the researcher created two levels for the game Half-Life 2. One level incorporates a series of best practices for safe failure zones, while the second level does not. The researcher explored whether implicit learning during the reinforcement stage in safe failure zones could be strengthened by implementing more optional paths, prohibiting the use of penalties, adding encouraging rewards, …