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Articles 17011 - 17040 of 1326675
Full-Text Articles in Entire DC Network
Workplace Diversity In A Diverse World: Why Inclusion And Ethics Matter, Julianna Cutcher
Workplace Diversity In A Diverse World: Why Inclusion And Ethics Matter, Julianna Cutcher
The Downtown Review: An Interdisciplinary Journal Written and Peer-Reviewed by Mandel Honors College Students at Cleveland State University
As global populations grow and evolve, diversity becomes an increasingly prominent and complex characteristic of society and the workplace. Diversity encompasses the vast array of individual differences and similarities among people, affecting how organizations operate and interact. In the United States, the diversity index rose to 61.1% in 2020, reflecting a significant demographic shift. However, promoting diversity alone is insufficient; effective management also requires attention to equity and inclusion. Organizations must foster ethical workplace cultures that support diverse perspectives through comprehensive training, employee development, and inclusive policies. By embracing a holistic approach to diversity, equity, and inclusion (DEI), businesses can …
From Farm To Fork, And Beyond: The International Politics Of Food Standards, Julia E. Srnec
From Farm To Fork, And Beyond: The International Politics Of Food Standards, Julia E. Srnec
The Downtown Review: An Interdisciplinary Journal Written and Peer-Reviewed by Mandel Honors College Students at Cleveland State University
Food safety standards are incredibly politically charged due to how much they can differ between countries and how implementing new standards in a country can impact the economy of those depending on the exports of food products. The political division regarding food safety standards can begin to be understood once the impacts on national and international economics, as well as the consequences of regulations beyond the economy, are considered. Nongovernmental organizations such as the World Health Organization help to mitigate conflict over trade policy disagreements, however some divisions persist.The use of non-tariff barriers on the imports of food-related goods can …
Scheduling As An Organizational Capability, Felix Delmonte
Scheduling As An Organizational Capability, Felix Delmonte
Mechanical and Civil Engineering Faculty Publications
This study synthesizes evidence on schedule governance as an organizational capability integrating Lean practices, BIM, Digital Twin, and AI to convert scheduling into continuous, data driven decision making that links front line observations to executive risk appetite and funding choices, showing how 4D/5D BIM, clash detection, automated material takeoff, and IoT enabled twins shorten planning horizons, reduce design errors by up to 80%, improve timeline adherence by 20%–30%, and, when AI is applied, further cut delays by about 18% and procurement costs by approximately $2.5 million; a four layer Integrated Lean–Digital Framework is proposed to align strategic intent, collaborative digital …
Ethics Of Artificial Intelligence For Lawyers: Resistance Is Futile: Candor, Supervision, And Fees, Cliff Mckinney
Ethics Of Artificial Intelligence For Lawyers: Resistance Is Futile: Candor, Supervision, And Fees, Cliff Mckinney
Arkansas Law Notes
In Star Trek: The Next Generation, the Borg deliver their iconic warning to every species they encounter: “Resistance is futile.” The line resonates because it conveys the inevitability that once the Borg arrive, escape is no longer an option.
For lawyers, the duties of candor, supervision, and fairness in fees are just as inescapable. ABA Formal Opinion 512 (“ABA Opinion”) makes clear that, regardless of how powerful artificial intelligence becomes, it cannot relieve attorneys of their obligation. Attorneys must verify what they file, oversee how their colleagues use the technology, and ensure that clients are charged fairly. This installment examines …
Ethics Of Artificial Intelligence For Lawyers: You Will Be Assimilated: Best Practices For Lawyers Using Artificial Intelligence, Cliff Mckinney
Ethics Of Artificial Intelligence For Lawyers: You Will Be Assimilated: Best Practices For Lawyers Using Artificial Intelligence, Cliff Mckinney
Arkansas Law Notes
In Star Trek: The Next Generation, the Borg, a species augmented with artificial intelligence, give a chilling ultimatum to every civilization they encounter: “You will be assimilated.” The warning is terrifying because it suggests not destruction, but absorption with the loss of independence to a relentless collective.
For lawyers, the rise of artificial intelligence carries a similar threat of assimilation. Artificial intelligence is already entering law practice, whether lawyers welcome it or not. The real question is not if lawyers will be assimilated into a future integrated with artificial intelligence, but how they will use these tools without sacrificing judgment, …
Dept. Of Hous. Preserv. & Dev. V. 724 40th St Llc
Dept. Of Hous. Preserv. & Dev. V. 724 40th St Llc
All Decisions
Court granted petitioner-landlord's motion to dismiss HP proceeding seeking emergency access to perform lead paint repairs, finding it illogical to issue an HPD access order where the apartment was vacant and the landlord credibly testified it would perform repairs independently. Court found that the HPD bidding process would likely be more costly and time-consuming than repairs performed directly by the landlord.
Association Between Bmi Z-Score And Postoperative Complications In Pediatric Neuromuscular Scoliosis Surgery, Alexander K Mihas, Dion Birhiray, Chun Wai Hung, Lorenzo R Deveza, Dallas Vanorny, Frank Gerow, Darrell Hanson, Benny Dahl
Association Between Bmi Z-Score And Postoperative Complications In Pediatric Neuromuscular Scoliosis Surgery, Alexander K Mihas, Dion Birhiray, Chun Wai Hung, Lorenzo R Deveza, Dallas Vanorny, Frank Gerow, Darrell Hanson, Benny Dahl
Faculty, Staff and Students Publications
Study Design
Single-center retrospective review.
Objective
To investigate the association between BMI Z-scores and postoperative complications in pediatric patients with neuromuscular scoliosis undergoing spinal instrumentation.
Methods
Pediatric patients who underwent spinal instrumentation for neuromuscular scoliosis from July 2012 to June 2016 with a minimum 2-year follow-up were included. BMI and BMI Z-scores were calculated, and patients were stratified into CDC-defined BMI-for-age percentiles: underweight (< 5th percentile), normal (5th to < 85th percentile), overweight (85th to < 95th percentile), and obese (≥95th percentile). Logistic regression assessed associations of BMI, BMI Z-score, and BMI groups with postoperative complications.
Results
In total, 147 patients were included. Average follow-up was 3.2 ± 1.4 years. The most common diagnosis was cerebral palsy (39.5%). Complications occurred in 65 (44.2%) patients: 32 (21.8%) had a surgical site infection (SSI), …
Cost Sharing Agreements & The Arm's Length Standard: A Matter Of Statutory Interpretation?, Sienna C. White
Cost Sharing Agreements & The Arm's Length Standard: A Matter Of Statutory Interpretation?, Sienna C. White
Florida Tax Review
A zeitgeist's collective momentum is curious. The arm's length standard has been the touchstone of international transfer pricing and Code section 482 for the better part of a century, but its relevance is under scrutiny. As evidenced by the Organisation for Economic Co-operation and Development's (OECD's) Base Erosion & Profit Shifting policy proposals (BEPS), a growing consensus among the international community suggests the arm's length standard is no longer adequate to accurately and fairly tax the multinational enterprises (MNEs) that make up the modem global economy. Xilinx, Inc. & Subsidiaries v. Commissioner of Internal Revenue (Xilinx I), Xilinx, Inc. …
Corrigendum Notice: Motion Fusion: A Robust Ensemble Learning Framework For Accurate Sensor-Based Human Activity Recognition, Iraqi Journal For Computer Science And Mathematics
Corrigendum Notice: Motion Fusion: A Robust Ensemble Learning Framework For Accurate Sensor-Based Human Activity Recognition, Iraqi Journal For Computer Science And Mathematics
Iraqi Journal for Computer Science and Mathematics
NOTICE OF CORRIGENDUM FOR: Almulla, Hussein K.; Mohammed, Hussam J.; Al-Waisy, Alaa S.; Al-Fahdawi, Shumoos; Had, Ahmed Adnan; and AL-Attar, Bourair (2025) ``MotionFusion: A Robust Ensemble Learning Framework for Accurate Sensor-Based Human Activity Recognition,'' Iraqi Journal for Computer Science and Mathematics: Vol. 6: Iss. 3, Article 14.
DOI: https://doi.org/10.52866/2788-7421.1289.
Available at: https://ijcsm.researchcommons.org/ijcsm/vol6/iss3/14.
Reason for Corrigendum: In the published version of the above article, a number of typographical and formatting errors were identified. These corrections do not affect the study design, results, or conclusions, and are provided below to ensure accuracy and consistency. 1) Feature subset sizes …
Corrigendum Notice: Machine Learning Algorithms To Detect Cyber-Attack In The Internet Of Things Platform, Iraqi Journal For Computer Science And Mathematics
Corrigendum Notice: Machine Learning Algorithms To Detect Cyber-Attack In The Internet Of Things Platform, Iraqi Journal For Computer Science And Mathematics
Iraqi Journal for Computer Science and Mathematics
NOTICE OF CORRIGENDUM FOR: Al-anni, Maad Kamal; Almuttairi, Rafah M.; Al-Hamadani, Ammar A.; Zidan, Khamis A.; Alsaadi, Husam Ibrahiem Husain; and Al-Sultany, Ghaidaa A (2025) ``Machine Learning Algorithms to Detect Cyber-Attack in the Internet of Things Platform,'' Iraqi Journal for Computer Science and Mathematics: Vol. 6: Iss. 2, Article 26.
DOI: https://doi.org/10.52866/2788-7421.1268.
Available at: https://ijcsm.researchcommons.org/ijcsm/vol6/iss2/26.
Reason for Corrigendum: In the published version of this article, the authors and publisher wish to correct the following items:
1. DOI correction: The DOI printed in the article PDF as ``10.52866/ijcsm.0000'' is incorrect and should be ``10.52866/2788-7421.1268.''
2. Dataset split correction: …
Corrigendum Notice: Finding General Mathematical Formulas For Extraction The Minimal Path Sets Of Complex Parallel-Series Networks, Iraqi Journal For Computer Science And Mathematics
Corrigendum Notice: Finding General Mathematical Formulas For Extraction The Minimal Path Sets Of Complex Parallel-Series Networks, Iraqi Journal For Computer Science And Mathematics
Iraqi Journal for Computer Science and Mathematics
NOTICE OF CORRIGENDUM FOR: Lafta, Mariem Hassan and Hassan, Zahir Abdul Haddi (2025) ``Finding General Mathematical Formulas for Extraction the Minimal Path Sets of Complex Parallel-Series Networks,'' Iraqi Journal for Computer Science and Mathematics: Vol. 6: Iss. 1, Article 11.
DOI: https://doi.org/10.52866/2788-7421.1237.
Available at: https://ijcsm.researchcommons.org/ijcsm/vol6/iss1/11.
Reason for Corrigendum: In the published article, the definition of minimal path set is stated incorrectly. The text defines a minimal path set as ``a set of components whose failure leads to failure of the whole CPSN,'' which corresponds to a minimal cut set, not a minimal path set. Correction: A …
Corrigendum Notice: Federated Learning-Driven Iot And Edge Cloud Networks For Smart Wheelchair Applications, Iraqi Journal For Computer Science And Mathematics
Corrigendum Notice: Federated Learning-Driven Iot And Edge Cloud Networks For Smart Wheelchair Applications, Iraqi Journal For Computer Science And Mathematics
Iraqi Journal for Computer Science and Mathematics
NOTICE OF CORRIGENDUM FOR: Mohammed, Mazin Abed; Abd Ghani, Mohd Khanapi; Lakhan, Abdullah; AL-Attar, Bourair; and Khaled, Waleed (2025) ``Federated Learning-Driven IoT and Edge Cloud Networks for Smart Wheelchair Applications,'' Iraqi Journal for Computer Science and Mathematics: Vol. 6: Iss. 1, Article 9.
DOI: https://doi.org/10.52866/2788-7421.1241.
Available at: https://ijcsm.researchcommons.org/ijcsm/vol6/iss1/9.
Reason for Corrigendum: In the published version of this article, the authors and publisher wish to correct the following items:
1. Table 5 (Task Status entry) — data cell error
In Table 5, the entry for Device ID 3, Iteration 5 contains an incorrect/misaligned value in the Task Status …
Corrigendum Notice: A New Approach For Multiprocessor System-On-Chip Application Scheduling In Hybrid Flow Shop, Iraqi Journal For Computer Science And Mathematics
Corrigendum Notice: A New Approach For Multiprocessor System-On-Chip Application Scheduling In Hybrid Flow Shop, Iraqi Journal For Computer Science And Mathematics
Iraqi Journal for Computer Science and Mathematics
NOTICE OF CORRIGENDUM FOR: Khraibet, Tahani Jabbar; Kalaf, Bayda Atiya; and Jasim, Ahmed Abbas (2025) ``A New Approach for Multiprocessor System-On-Chip Application Scheduling in Hybrid Flow Shop,'' Iraqi Journal for Computer Science and Mathematics: Vol. 6: Iss. 3, Article 45.
DOI: https://doi.org/10.52866/2788-7421.1318.
Available at: https://ijcsm.researchcommons.org/ijcsm/vol6/iss3/45.
Reason for Corrigendum: This note corrects (i) author-affiliation metadata, (ii) minor textual duplications/typographical errors, (iii) a naming inconsistency of the proposed algorithm, and (iv) duplicated sentences in the dataset description. These corrections do not change the experimental results or conclusions; they improve clarity and metadata accuracy. 1) Correction to author affiliation metadata …
Retraction Notice: Reliability-Based Design Optimization Using Differential-Algebraic Equations, Iraqi Journal For Computer Science And Mathematics
Retraction Notice: Reliability-Based Design Optimization Using Differential-Algebraic Equations, Iraqi Journal For Computer Science And Mathematics
Iraqi Journal for Computer Science and Mathematics
NOTICE OF RETRACTION FOR: Abed, Saad Abbas; Ghassan, Mona; Latef, Shaimaa Qais; and Hassan, Hind S. (2025) ``Reliability-Based Design Optimization Using Differential-Algebraic Equations,'' Iraqi Journal for Computer Science and Mathematics: vol. 6, Iss. 3, Article 8. DOI: https://doi.org/10.52866/2788-7421.1280.
Available at: https://ijcsm.researchcommons.org/ijcsm/vol6/iss3/8.
Chicken On The Fence And Music Literacy In A 5th Grade Classroom, Megan Gretz
Chicken On The Fence And Music Literacy In A 5th Grade Classroom, Megan Gretz
SPARK Symposium Presentations
A breakdown of my edtpa and how music literacy can be promoted in a 5th grade classroom
Paul’S Porneia: A Lexical Study Of Sexual Ethics And Communal Boundaries In The Pauline Corpus, Robert G. Flores
Paul’S Porneia: A Lexical Study Of Sexual Ethics And Communal Boundaries In The Pauline Corpus, Robert G. Flores
Undergraduate Honors Theses
This thesis thoroughly examines the Apostle Paul’s use of the Greek term πορνεία within the Pauline corpus to challenge the normative translation of sexual immorality and the accompanying assumptions connected to this broad phrase. Modern scholarship continually isolates individual occurrences of πορνεία leading to inconsistent and reductionistic interpretations. Rather, through sustained philological analysis of πορνεία and its cognates, this thesis aims to situate Paul’s πορνεία within its contemporary cultural, historical, and lexical milieu with the objective of making Paul’s πορνεία distinct. With this background, it is posited that πορνεία functions as a communal boundary marker used to differentiate between the …
The Sentience Of The Horse And The Philosophy Of Natural Horsemanship: Implications For Hrd Leadership, Rob E. Carpenter
The Sentience Of The Horse And The Philosophy Of Natural Horsemanship: Implications For Hrd Leadership, Rob E. Carpenter
Human Resource Development Faculty Publications and Presentations
This paper advances a biologically grounded philosophy of leadership through the lens of Natural Horsemanship. It reframes leadership as an embodied, sentient process rather than a purely cognitive or behavioral construct. Drawing from neuroscience, affective biology, sociology, and human resource development (HRD), it proposes that the horse–human relationship provides a living model for relational intelligence. The horse’s exquisite attunement to human emotion—mediated through limbic regulation and bio-behavioral synchrony—reveals that influence arises not from authority but from coherence. Leadership, like horsemanship, is a reciprocal act of co-regulation in which trust, safety, and communication are revealed through physiology before language. By examining …
Determining The Optimal Management Of Geriatric Type Ii Odontoid Fractures: A Comparative Network Meta-Analysis, Shaan Patel, Shiva A. Nischal, Kush M. Kale, Stavros Matsoukas, Joshua Heller, Jack Jallo, James S. Harrop, Srinivas K. Prasad
Determining The Optimal Management Of Geriatric Type Ii Odontoid Fractures: A Comparative Network Meta-Analysis, Shaan Patel, Shiva A. Nischal, Kush M. Kale, Stavros Matsoukas, Joshua Heller, Jack Jallo, James S. Harrop, Srinivas K. Prasad
Department of Neurosurgery Faculty Papers
UNLABELLED: Type II odontoid fractures are the most common cervical injury in geriatric populations, yet optimal management remains debated. This study compared the safety and effectiveness of non-surgical management (NSM), anterior dens screw (ADS) fixation, and posterior arthrodesis (PA) in these patients. A systematic review and frequentist network meta-analysis was conducted according to PRISMA-NMA guidelines. PubMed/MEDLINE, Embase, and CENTRAL were searched from inception to October 2025. Comparative studies including patients ≥ 60 years with Anderson-D’Alonzo type II fractures and reporting at least one primary outcome (mortality, union, stable non-union, unstable non-union) were eligible. Random-effects network models generated pooled odds ratios …
A Novel Laparoscopic Renal Denervation System In A Preclinical Swine Model, Linwei Zhao, Wei Yang, Binbin Zhu, Yahui Liu, Peng Tian, Xinyu Guo, Yang Dong, Zhiqiang Fan, Huiping Li, Yu Feng, Lijie Zhu, Minfu Bai, Qiuping Zhao, Xingkun Zhang, Chenchen Si, Qianqian Cheng, Gan-Xin Yan, Chuanyu Gao
A Novel Laparoscopic Renal Denervation System In A Preclinical Swine Model, Linwei Zhao, Wei Yang, Binbin Zhu, Yahui Liu, Peng Tian, Xinyu Guo, Yang Dong, Zhiqiang Fan, Huiping Li, Yu Feng, Lijie Zhu, Minfu Bai, Qiuping Zhao, Xingkun Zhang, Chenchen Si, Qianqian Cheng, Gan-Xin Yan, Chuanyu Gao
Department of Medicine Faculty Papers
Laparoscopic renal denervation (RDN) represents a specialized approach for hypertension, particularly when conventional methods face limitations. While catheter-based RDN has demonstrated significant efficacy in recent large-scale clinical trials and has been integrated into international guidelines, its effectiveness can be constrained by complex renal anatomy or incomplete ablation. We developed a novel laparoscopic RDN system, comprising an integrated radiofrequency (RF) clamp, RF generator, and cooling pump, to achieve more controlled adventitial ablation. This study aims to evaluate the safety, feasibility, and optimal parameters of this new system in a preclinical swine model. Sixteen pigs were divided into an immediate group ( …
Pelvic Health: Lived Experience, Needs And Resources For Women With Pelvic Organ Prolapse, Louise Carroll, Catherine Doody, Cliona O’ Sullivan, Carla Perrotta, Brona M. Fullen
Pelvic Health: Lived Experience, Needs And Resources For Women With Pelvic Organ Prolapse, Louise Carroll, Catherine Doody, Cliona O’ Sullivan, Carla Perrotta, Brona M. Fullen
Women+ in Early Career Research Symposium
Pelvic organ prolapse (POP) affects up to 50% of women and can substantially impact physical function, psychological wellbeing, and quality of life. Despite its prevalence, gaps remain in understanding the experiences and support needs of reproductive-age women, particularly within the Irish healthcare context. This thesis aimed to explore the lived experience of women with POP, examine knowledge and care gaps among women and healthcare professionals (HCPs), and develop an intervention to support self- management. A mixed-methods approach was used. A systematic review identified limitations in the use of patient-reported outcome measures (PROMs) and highlighted opportunities to better capture biopsychosocial characteristics …
Public Perception Of Risk In Missing Persons Investigations, Harry Lockett, Stefana Juncu
Public Perception Of Risk In Missing Persons Investigations, Harry Lockett, Stefana Juncu
International Journal of Missing Persons
The current study investigated public perceptions of risk in missing person cases. A total of 271 participants were sequentially presented with five fictional vignettes describing missing individuals. Each case included a baseline description of the disappearance being "out of character" and four of these cases were paired with an additional risk factor: substance abuse, depression, dementia, or repeat missing status. The gender of the missing person was also manipulated between participants. Participants rated each case using both the standard categorical scale (Low/Medium/High) and an Extended Scale ranging from 1 to 7 and were also invited to respond to exploratory items …
‘‘If It Bleeds, Does It Lead?’: Lived Experiences Of Media Engagement For Families Of Missing Persons., Sarah Wayland Professor, Loren O'Keeffe, Syadani Riyad Fatema, Amy-Louise Byrne Dr, Elizabeth Paton
‘‘If It Bleeds, Does It Lead?’: Lived Experiences Of Media Engagement For Families Of Missing Persons., Sarah Wayland Professor, Loren O'Keeffe, Syadani Riyad Fatema, Amy-Louise Byrne Dr, Elizabeth Paton
International Journal of Missing Persons
The media plays an important role in a missing persons case. Media is a powerful tool in raising public awareness and support, traversing police investigation, family liaison, and the business of media. This article reports on a focus group of seven people with a long-term missing family member, and two focus group facilitators, one of whom was also the family member of a missing person (n=9). The aim of the study was to better understand how people, who have lived experience of a family member missing, participate in media opportunities, to understand impact. Thematic analysis generated five major themes 1) …
Beyond The Sayable: Wittgenstein, Theory Of Mind And Affective Simulation Of Llms, Haomiaomiao Wang, Lili Zhang, Tomás E. Ward
Beyond The Sayable: Wittgenstein, Theory Of Mind And Affective Simulation Of Llms, Haomiaomiao Wang, Lili Zhang, Tomás E. Ward
Women+ in Early Career Research Symposium
Wittgenstein’s distinction between what can be said and what can only be shown frames a limit of propositional language. Affect and aesthetic are not primarily matters of correct description but of how expressions function within shared forms of life. Large language models (LLMs), however, increasingly produce fluent language that resembles such understanding by reproducing the patterns through which people ordinarily talk about emotion and perspective.
This paper argues that apparent Theory of Mind (ToM) in LLMs is understood as competence in the publicly shared patterns of mental-state language, rather than as grounded understanding. Using abstract artworks, we show that LLMs …
Functional Neuroarchitecture Of Brain Activation And Network Organization In Bilinguals During Native And Second Language Processing, Onila Rasanjala Narayana Mudalige Don
Functional Neuroarchitecture Of Brain Activation And Network Organization In Bilinguals During Native And Second Language Processing, Onila Rasanjala Narayana Mudalige Don
UM Graduate Student Research Conference (GradCon)
Bilingual language processing requires the coordinated engagement of large-scale brain networks, yet how these networks dynamically reorganize across native (L1) and second language (L2) use—and how this reorganization depends on language proficiency—remains poorly understood. Traditional fMRI studies often characterize brain connectivity as static, overlooking moment-to-moment fluctuations in network interactions that may be critical for successful second-language processing.
In this study, we investigated dynamic brain network organization in Spanish–Basque bilinguals performing a semantic animacy judgment task in their native (Spanish) and second (Basque) language. Using Independent Component Analysis (ICA), we identified large-scale functional networks engaged during L1 and L2 processing and …
Lidar Mirror Detection Model For Autonomous Robotics, Sofiia Sarana
Lidar Mirror Detection Model For Autonomous Robotics, Sofiia Sarana
Women+ in Early Career Research Symposium
LiDAR sensors are widely used in autonomous robots and vehicles for mapping, navigation, and obstacle avoidance. Because mapping is a foundational capability in nearly all robotic systems, it must be both accurate and reliable. However, LiDAR frequently fails in environments containing mirrors or highly reflective surfaces, where distorted returns corrupt maps and generate false obstacles. Current solutions typically rely on additional sensors and computationally expensive sensor-fusion pipelines, which is costly and difficult to scale for compact robots with limited onboard resources. This paper presents a machine-learning–based LiDAR mirror detection model that identifies reflective surfaces directly from LiDAR data, reducing the …
Comparative Time Series Forecasting Of Pedestrian Footfall In Dublin City Centre, Mercy Koech
Comparative Time Series Forecasting Of Pedestrian Footfall In Dublin City Centre, Mercy Koech
Women+ in Early Career Research Symposium
Research on urban populations has turned out to be a significant field of study for a long duration.Forecasting pedestrian footfall is important for urban management,retail planning,crime analysis and evaluating the influence of public gatherings.With the rise of smart cities and the proliferation of sensor technologies there now exists a rich supply of data that offers unprecedented insight into the behaviour of pedestrain traffic.This study undertakes a comprehensive analysis of timeseries forecasting methods to predict pedestrian footfall trends in Dublin City Centre a key urban area with diverse spatial characteristics and high foot traffic variability.Using data collected via PYRO-BOX Counters sensors …
Taxing Hot Asset Shifts, Karen C. Burke
Taxing Hot Asset Shifts, Karen C. Burke
Florida Tax Review
Notice 2006-14 invites comments concerning proposals to simplify and rationalize the treatment of disproportionate distributions that rearrange the partners' shares of unrealized appreciation in ordinary income and capital gain assets ("hot asset distributions"). Specifically, the Notice requests comments concerning whether to adopt the "hot asset sale" approach in lieu of the imputed exchange mechanism under the current section 751(b) regulations. Upon a current nonprorata distribution, the hot asset sale approach would be coupled with a revaluation of partnership property and special allocations to preserve shares of built-in hot asset gain to the extent possible. Although enacted in 1954, section 751(b) …
Whatever Happened To Subpart F? U.S. Cfc Legislation After The Check-The-Box Regulations, Lawrence Lokken
Whatever Happened To Subpart F? U.S. Cfc Legislation After The Check-The-Box Regulations, Lawrence Lokken
Florida Tax Review
The purpose of this article is to explore means by which the originally-intended function of subpart F could be reclaimed from the inroads allowed by the check-the-box regulations. The article is not intended to contribute to the growing literature on whether U.S. tax policy should be to broaden or narrow the scope of subpart F. The Treasury, in adopting the check-the-box regulations, did not intend to alter the policies reflected in subpart F. My purpose in this article is only to determine whether the balance between deferral and current taxation, unintentionally upset by the regulations, may feasibly be restored.
Faculty Handbook Section Ii - All Faculty Policies And Procedure - Updated 03/06/2026, All Faculty
Faculty Handbook Section Ii - All Faculty Policies And Procedure - Updated 03/06/2026, All Faculty
Faculty Handbooks
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Dynamic Adverse Selection With Flow Limited Liability: A Closed-Form Approach To Price Regulation, Luca Di Corato, Michele Moretto
Dynamic Adverse Selection With Flow Limited Liability: A Closed-Form Approach To Price Regulation, Luca Di Corato, Michele Moretto
Fondazione Eni Enrico Mattei Working Papers
This paper studies a continuous-time regulatory problem in which a firm holds persistent private information about demand and is subject to a flow limited-liability constraint. The regulator regulates prices through a dynamic mechanism that ensures truthful reporting of the evolving type. Limited liability imposes a state-dependent lower bound on the firm’s instantaneous utility, inducing a reflecting boundary in continuation utility and giving rise to a tractable singular-control representation. We derive closed-form expressions for the optimal pricing rule and the associated continuation-utility function, and we characterize the optimal up-front transfer required to induce truthful revelation of the firm’s initial type. The …