Digital Commons Network^™

Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster

Tax Adviser

No abstract provided.

Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett

Tax Adviser

No abstract provided.

Forming Identity In Third Spaces: An Exploration Through Literature, J. Lynn Millar

Best Integrated Writing

To address the difficulty adolescents have navigating conflicting guidance to find their own path, and provide actionable resources, I will present the concept of Third Spaces, explore the works of Firekeeper's Daughter and “My Standard Response” through the lens of Third Spaces, and present lessons utilizing these texts to focus on Third Spaces in the classroom.

Nekuomanteion Or Mafia Front: Was Acheron Legit?, Wesley Green

Best Integrated Writing

Oracles of the dead, or nekuomanteia as they were often called in Ancient Greek, have come to be a more frequently discussed element of Classical Antiquity in recent years, and some scholars might go as far as to argue that they were a legitimate part of Greek and Roman society, with some believing that famous consultations of these oracles from authors such as Plutarch and Herodotus are but mythologized legends that recall real types of consultations from Antiquity. However, upon closer examination of the primary sources and archaeological evidence, one begins to doubt whether the modern interpretation of the ancient …

Programing Ai With Ethics, Conor Anderson

Best Integrated Writing

As artificial intelligence grows increasingly ubiquitous, it’s pertinent to examine its fundamentals as well as its greater implications. Anderson discusses the ethical implications of AI.

View captioned video at https://youtu.be/LBTVEMm_C70

Best Integrated Writing Fall 2025 - Complete Edition, Wright State University School Of Humanities And Cultural Studies, Tracy Smith, Kristie Mckiernan

Best Integrated Writing

Best Integrated Writing includes excellent student writing from Integrated Writing courses taught at Wright State University.

Reconsidering The Introduction To Interest Rate Theory

Journal of Economics and Finance Education

The various theories of interest rate determination presented in economics textbooks each spotlight a particular fundamental force behind the equilibrium rate. Unfortunately, each theory’s successful emphasis of one determinant of the interest rate comes at the cost of distorting some other aspect of its determination. This paper argues that the basic market analysis of debt securities (e.g., bonds and commercial paper) left out of most macroeconomic as well as money and banking textbooks provides a straightforward and practical perspective on interest rate determination that can help students navigate the established interest rate theories.

Ai On Campus, Dignity At Stake: Stakeholder Voices And An Action Plan For Consent, Transparency, And Repair, Omar Lopez

Journal of Vincentian Social Action

No abstract provided.

Life In The Cracks: Law, Violence, And Resistance In Haiti, Marco Motta

Anthropology

A rich account of what it means to live with law amid its failures.

Life in the Cracks is a rich ethnographic portrait of law, violence, and resistance in Haiti. In a contemporary context marked by international interference, global capitalism, and state collapse, Haitians face complex challenges that are largely ignored and misunderstood. By examining the most unexpected inflections of ordinary life, Life in the Cracks offers a well-grounded account of people’s experience of law in their lives. The book describes what it means to endure violence partly engendered by the law, and thus to live up to one’s disappointment …

Applying The Pace Framework To Emotional Language Instruction In A Community College Spanish Classroom, Brian Kapustka

Faculty and Staff Scholarship

This theory paper examines the PACE instructional framework (Presentation, Attention, Co-construction, Extension) as a principled approach to grammar instruction in communicative Spanish language classrooms. Drawing on sociocognitive second language acquisition (Atkinson, 2011), focus-on-form research (Ellis, 2014; Nassaji & Fotos, 2011), and communicative language teaching (Richards & Rogers, 2014), the paper situates PACE within contemporary SLA theory as a meaning-first, learner-centered pedagogical framework. The analysis emphasizes how PACE supports the development of form–meaning connections through authentic input, collaborative dialogue (Donato, 1994), and communicative extension, while also addressing cognitive load, accessibility, and learner agency. The paper argues that PACE functions not as …

Meeting Accreditation On A Deadline: Using Generative Ai To Rapidly Develop A Graduate Course, Cory Knill, Sean Devan

Teaching Repository of AI-Infused Learning

This entry details an "expert-in-the-loop" framework for rapidly developing an accredited, graduate-level Health Physics course under significant time constraints. The strategy utilized Large Language Models to generate foundational course materials including the syllabus, lecture outlines, and in-class simulations, which were then rigorously curated by faculty. This human-AI collaborative approach enhanced efficiency, enabling instructors to focus more on high-impact, active learning experiences for students.

The Scotus Tournament: Winning Isn't Everything, Tracey E. George, Mitu Gulati, Albert H. Yoon

Duke Law Journal Online

Litigation at the U.S. Supreme Court is a tournament of champions. This Essay presents an empirical analysis of Supreme Court advocacy over time (1970-2023), examining how the elitification of the legal profession has transformed Supreme Court oral arguments. Drawing on a dataset of 7,077 cases and 4,599 private attorneys, we analyze the rise of repeat players and their litigation success. Our findings reveal a transformation. In the 1970s, most Court advocates were rookies: first-time advocates from various backgrounds. Today, a small number of superstars dominate: attorneys with extensive experience, elite law school degrees, Supreme Court clerkships, and stints in the …

The Turning Of The Years, Katie L. Smith Lopez

Masters Theses

This thesis explores the exquisite interplay of moments that matter in brief human interactions. The Critical Paper focuses on the contrasting literary theories of Reader-Response Criticism and Psychoanalytic Criticism, which illustrate the varying ways readers engage with written works. The Artist Statement provides insight into the origin story of the writer and the variety of influences that led to the lyrical field of writing. The Creative Manuscript features a substantial portion of the writer’s memoir. Titled “The Turning of the Years,” this memoir-style work is anchored by significant life events that occurred near the writer’s impactful birthdays. An undercurrent of …

Tracing The "Growth Of The Poet's Mind" In The 1850 Version Of The Prelude, Karen F. King

Masters Theses

This work compares the 1805 and 1850 versions of William Wordsworth's autobiographical epic The Prelude to reveal that the revisions he made evidence his poetic growth. Critical scholarship has long discussed the poet's revisional habits, offering various rationales for his motivation and often dogmatically choosing a preferred version based on those assumptions. This paper first addresses these perspectives, then examines the structural details of Wordsworth's revisions through analysis of significant events in the poet's life that he relates in the epic, his "spots of time". Finally, I discuss the role of imagination as an influencer on the poet's growth. Although …

Beheld To Behold: A Rhetorical Theology Of Otherness In Acts, Hannah E. Gross

Masters Theses

The phenomena of otherness foundationally grounds this work. A micro-concept of Martin Buber’s I and Thou Theory, otherness is central to this study particularly as it is rhetorically situated in the work of Acts. The research draws from ideological criticism to produce a rhetorical theology. Findings uncover two primary relational dynamics of otherness: (1) God to the believer to the unbeliever and (2) God to the believer to the believer. These constructions of dialogical engagement in Acts are donned witness and withness, offering keen insight on a rhetorical theology of otherness.

Anvilstorm: The Dweller's Crown, Todd Gaige

Masters Theses

The thesis explores a personal vision for the original manuscript of The Dweller’s Crown, and the impact of setting in literature and world-building. The thesis also shares a variety of characters and how they represent themes of belonging, acceptance, unity, faith, and friendship. From the very beginning, the strong bonds between Araad, Thomble, Atlee, Sylvan, and Mereth distinguish the world of Thir Thodim apart. This thesis and the following chapters focus on the characters' deep desire to protect their beloved world. It is through their faith in one another and shared goals of survival and preservation that they set out …

Sustainability Without Sacrifice: Rethinking Convenient Eating For Young Professionals, Teresa E. Michael

Masters Theses

Young professionals want to eat more sustainably– but life gets in the way. Between long hours, limited budgets, and an overwhelming stream of content, sustainable choices often fall apart in favor of convenience. This research explores that gap between values and behavior, asking: How do young adults actually make food decisions, and how can we help those decisions become more sustainable without demanding perfection? To answer that, I grounded my work in a literature review focused on food literacy, convenience culture, digital media, and behavioral psychology. I also conducted three case studies of food-tech companies (Too Good To Go, Misfits …

How A Loving God Can Send People To Hell: Exploring C.S. Lewis's Arguments On Divine Justice, Free Will, And Eternal Punishment., Christina Everette Little

Masters Theses

The realization that God is all-loving when faced with the reality of hell has been a longstanding conflict in debates surrounding the doctrine of hell. This thesis will explore how Christian and skeptics both struggle with the conflict that arises between the belief in all-loving God and the existence of hell by focusing on arguments developed by C. S. Lewis. Using a collection of his literary works, such as The Problem of Pain, The Great Divorce, and Mere Christianity, the thesis will investigate Lewis’s attempts to reconcile God’s love with His justice, human free will and the reality of eternal …

Cavitation On Superhydrophobic Propellers, John Tyson Danby

Theses and Dissertations

This thesis investigates the impact of superhydrophobic (SH) surface treatments on the cavitation behavior of small-scale marine propellers. Cavitation, the formation of vapor cavities in liquid due to local pressure reductions, can lead to efficiency losses, noise, and structural damage in marine propulsion systems. Although SH surfaces have shown promise in reducing drag and altering nucleation behavior in static or low-speed flow contexts, their effect on cavitation onset in rapidly rotating propellers remains underexplored. To address this, eight 1-inch aluminum propellers were tested, including variations in pitch, solidity, and blade number. Each design was produced in two versions: one treated …

Validation Of A Mesh-Based Computational Fluid Dynamics Model, The Generataion Of Reference Wake Mixing Data, And A Preliminary Comparison To A Lagrangian Vortex Based Model, Justin Don Hawkins

Theses and Dissertations

Three things are accomplished in this work. First, a verified wind turbine model is developed for both turbulent and non-turbulent flows. The verified model is created using AMR-Wind, a mesh-based CFD solver which uses an actuator line model to represent the turbine blades. Second, a database of turbine forces and wake data is compiled using the verified wake model. This data is collected for simulations of two turbines operating in close proximity to one another in various configurations. When the wake of one turbine interacts with another, wake mixing occurs. Wake mixing affects turbine performance and is important for predicting …

Enhancing Fuel Performance Of Molten Salt Reactors Through Improved Thermophysical Property Data, High-Fidelity Simulation, And Advanced Control Strategies, Jackson Seth Ivory

Theses and Dissertations

The deployment of molten salt reactors (MSRs) as next-generation nuclear technology requires accurate thermophysical property data, validated system models, and advanced control strategies to ensure safe and economically competitive operation. This dissertation, Enhancing Fuel Performance of Molten Salt Reactors Through Improved Thermophysical Property Data, High-Fidelity Simulation, and Advanced Control Strategies, integrates experimental measurements, thermal hydraulic simulation, and model predictive control (MPC) to enhance understanding of MSR fuel behavior under steady state and transient conditions. New density and heat capacity measurements of UF4-FLiNaK molten salts were obtained using Archimedean and differential scanning calorimetry methods, respectively, to address critical gaps for fueled …

Caste-Ing And Recasting Race In Equal Protection Jurisprudence, Vinay Harpalani, Magdalene Bernier

Maryland Law Review

No abstract provided.

Social Media: The Good, The Bad, And The Ugly, Kyung-Ah Judy Chang

ETD Collection

As social media use is increasingly prevalent, many studies have examined the effects of social media breaks. However, little is known about the factors that make it difficult for people to stay off social media during a break. The present study aimed to better understand the psychological effects of a one-week social media break and the factors associated with lapses, or “cheating” by going back onto social media, during the break. Forty-two participants completed baseline questionnaires and daily surveys assessing psychological states, including loneliness, fear of missing out (FOMO), positive and negative affect, boredom, craving, and mental health symptoms. Participants …

Investing In Youths And Their Families: A Proposal For Grant Funding To Expand Mental Health Services At A Community-Based Center, Eliana M. Lopez

ETD Collection

Mental health services across the United States remain inequitably distributed, leaving under-resourced communities with limited access to essential services (Breslau et al., 2022). These disparities persist even in large metropolitan areas like New York City (NYC), with the Bronx, one of the city’s most historically marginalized and under-resourced borough, being especially vulnerable to disparities in mental health care (Breslau et al., 2022). The Family Advocacy Program (FAP), a community-based center part of the Department of Pediatrics at Jacobi Medical Center (JMC), is presently in need of additional financial resources to further expand their services to meet the rising mental health …

Effectiveness Of Dna Recovery Success From Porcine Metacarpals And Phalanges Submerged In Household Chemicals, Jessica Di Re

Honors Theses

This experiment evaluated the DNA recovery success from phalanges and metacarpals isolated from fleshed porcine feet that were soaked in different household cleaners and chemicals. Three sets of two porcine feet were submerged in Drano, method: All-Purpose Cleaner, and a 1:1 dilution of lemon juice to tap water, respectively. Another set of two porcine feet, assigned to the control group, was left unsubmerged. All four sets were left to decompose for 28 days. Pictures and weights were taken once a week for the duration, before the bones were isolated and powdered for extraction using the BTA Prepfiler Kit, followed by …

Leveraging Custom Gpt Bots To Enhance Learning In Economics, Larisa Ray

Teaching Repository of AI-Infused Learning

Students engage with instructor-designed GPT-powered bots (e.g., ECONOHelper, Owlnomics, Alpha (student bot)) to practice applying economic theories and solving structured case studies. Bots are programmed to withhold direct answers initially, prompting students with guiding questions to stimulate analysis before offering feedback or clarification.

For example:

• In Microeconomics, ECONOHelper helps students interpret supply and demand graphs, calculate elasticity, and analyze pricing strategies for products such as Tesla’s Cybertruck or staple foods.
• In Macroeconomics, Owlnomics guides students through models such as Aggregate Expenditures (AE) and AD-AS, asking them to predict outcomes of fiscal and monetary policies in real-world-inspired scenarios like “Larissaland” or …

Ai-Integration In Writing And Research Processes, Kristie Lussier

Teaching Repository of AI-Infused Learning

Strategies for incorporating and reflecting on AI in research and writing process steps including:

• Topic Development
• Researching Sources
• Planning and Outlining
• Drafting and Revising
• Editing and Polishing
• Metacognitive Reflection

Synteny To Snps: Comparative And Population Genomics Of Endemic Gila River Fishes, Alexander C. Cameron

Biology ETDs

Population genomic data are becoming an essential component of the best available science used by conservation professionals to make management decisions to preserve biodiversity in a rapidly changing world. The proliferation of high-throughput sequencing technologies has made generating genome scale data feasible for non-model organisms that are of conservation concern. In addition to applicability in conservation science, genomic data enable the exploration of basic questions related to species evolution. To that end, this body of research exemplifies the applied and basic utility of genomic data and is focused on two federally-protected minnows endemic to the Gila River basin, Loach Minnow …

Free Will, Responsibility, And The Corporation: A Critique Of Corporate Criminal Liability, Declan C. Lawson

William & Mary Law Review Online

Part I of this Note will provide background on the relationship between free will and criminal liability and discuss the extant theories underpinning corporate criminal liability. Part II will examine the shortcomings of those theories. Part III will argue for a free will-based approach for apportioning blame for corporate criminal conduct. Such an approach is both theoretically and practically justified.

This abstract was taken from the author's introduction.