Digital Commons Network^™

Reits: Problems And Possible Solutions, Burton M. Mirsky, Barry S. Auerbach

Tax Adviser

No abstract provided.

Pressures For Tax Conformity, Robert G. Skinner

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 11, November 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended October 1972; Author Index—12 Months Ended October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: A Report On Complexity And The Income Tax (Part I), New York State Bar Association. Tax Section. Committee On Tax Policy

Tax Adviser

No abstract provided.

Hidden Assets And Latent Liabilities: The Non-Employee Spouse’S Community Interest In Qualified Deferred Compensation Plans, John R. Cohan, Albert J. Fink

Tax Adviser

No abstract provided.

Byrum Case And Closely Held Stock: An Analysis, Richard Covey

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Proposed Regulations: Comments, Joel Forster

Tax Adviser

No abstract provided.

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.

Taxing The Quick And The Dead - Conflict Of Death Duties And Investment Incentives, H. W. T. Pepper

Tax Adviser

No abstract provided.

Final Accumulation Trust Regulations: Explained, Evaluated And Exemplified, Bernard Barnett

Tax Adviser

No abstract provided.

Sustainability In Global Shrimp Supply Chains, Michael Behr

Sustainable Supply Chain Management

This chapter explores sustainability challenges within the global shrimp supply chain, comparing the environmental impacts of wild-caught shrimp trawling and shrimp aquaculture. While trawling has historically met global demand, its high levels of bycatch and damage to marine ecosystems make it increasingly incompatible with modern environmental standards. In response, aquaculture now supplies more than half of global shrimp production and is becoming a preferred sourcing option for major buyers.

From a supply-chain perspective, the chapter examines how trade dependence, regulatory pressure, and ESG commitments are shifting procurement strategies toward farmed shrimp. Using examples from large retailers, it shows how buyer-driven …

From Spark To Agency: Metalinguistic Awareness, Investment, And Liberatory Autonomy In Introductory And Honors Intermediate Spanish And Intermediate Italian At Cod, Brian Kapustka

Faculty and Staff Scholarship

This field experience capstone documents the application of sociocognitive, reflective, and equity-oriented pedagogy across multiple Spanish and Italian instructional contexts at the College of DuPage, a large and diverse community college. Grounded in applied linguistics frameworks including sociocognitive second language acquisition (Atkinson, 2011), learner motivation and identity through the L2 Motivational Self System (Dörnyei, 2009), the inseparability of cognition and emotion in second language learning (Swain, 2013), learner autonomy and postmethod pedagogy (Kumaravadivelu, 2002; 2003), learner investment (Darvin & Norton, 2015), willingness to communicate as a volitional process (MacIntyre, 2007), and transformative learning (Mezirow, 2000), the project examines language learning …

Enhancing Alumni Data Integrity And Collection Practices At The College For Social Innovation, Rhea A. Shirodkar

Business Analytics Student Projects and Publications

The College for Social Innovation (CFSI) is an educational nonprofit that provides 15-week credited social sector internship programs for undergraduate and gap year students. To assess program impact and support strategic decision-making, donor engagement, program improvement, and recruitment initiatives, CFSI collects alumni outcome data through two FormAssembly surveys integrated with their Salesforce Nonprofit Success Pack (NPSP). However, organizational and data infrastructure changes taking place from 2020-2021 created a misalignment between FormAssembly and NPSP data structures, resulting in inconsistent field types, variable naming conventions, data mapping errors, and duplicate records entering the NPSP from 2021-onward. Compounded by the issue of low …

A Multi-Factor Quantum-Resistant And Privacy-Preserving Authentication Protocol For Decentralized Systems, Ahmed Kh. Zamil, Ammar D. Jasim

Mesopotamian Journal of CyberSecurity

This paper presents a Quantum-Resistant and Privacy-Preserving Authentication Protocol (PPAP) designed for decentralized systems. PPAP integrates lattice-based cryptographic primitives, particularly Module-Lattice Key Encapsulation Mechanisms (ML-KEM), addressing both quantum computing threats and stringent privacy requirements. The protocol introduces advanced identity masking techniques and a multi-factor authentication layer employing Cheon-Kim-Kim-Song (CKKS) homomorphic encryption, enabling secure and privacy-aware authentication that supports approximate knowledge-based factors such as biometrics and handwritten signatures. Rigorous formal analysis, including cryptographic proofs and automated verification using the Tamarin Prover, validates PPAP's resilience against classical and quantum adversaries, as well as common security threats such as replay attacks, impersonation, and …

Enhancing Advanced Persistent Threat Detection With Federated Learning And Neural Networks For Secure Cloud Computer Environment, Baydaa Flayyih Hasan, Wafaa Ayoub Kassara, Bushra Raad Zahi

Mesopotamian Journal of CyberSecurity

Rapid internet expansion and global cloud storage use have heightened the risk of stealthy, persistent, multi-stage Advanced Persistent Threats (APTs). Distributed and resource-limited cloud environments make identifying these stealthy and dynamic threats difficult for traditional Intrusion Detection Systems (IDSs). This paper present FedNN-APT, a Federated Learning (FL) and hybrid Neural Network (NN) APT detection system to overcome these difficulties. High detection accuracy and distributed, privacy-preserving training over several cloud devices are achieved by this approach. FedNN-APT integrates Gated Recurrent Units (GRUs) and Convolutional Neural Networks (CNNs) to learn temporal and spatial APT behavior features effectively. The framework trains local models …

Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.

Application Of Adversarial Volumetric Cnns To 3d Face Generation Using Latent Space Gaussian Embeddings, Ali Raad Abdulkareem, Marwa Jabberi, Islem Jarraya, Tarek M. Hamdani, Khmaies Ouahada, Adel M. Alimi

Iraqi Journal for Computer Science and Mathematics

Although 3D face generation is extensively studied in computer vision, most existing methods prioritize reconstructing 3D geometry from available 2D or 3D inputs rather than generating novel faces directly from latent representations. To bridge this gap, we present the application of Adversarial Volumetric Convolutional Neural Networks (AVCNN), a tailored adaptation of the vanilla 3D Generative Adversarial Network (3D-GAN), to 3D face generation using latent space Gaussian embeddings. We first assemble a custom 3D facial dataset to provide the requisite facial characteristics and to ensure sufficient coverage of geometric variation across identities. The generator, implemented as a decoder, maps latent space …

Comprehensive Risk Assessment For Construction Site Managers In Kosovo: A Mixed-Method Approach, Muhamet Ahmeti, Besian Sinani

Journal of Sustainable Construction Materials and Technologies

This study developed and validated a hybrid ISO 31000:2018 Kosovo-compliant risk assessment framework tailored for construction site managers operating within transitional economies. The research employed audits of 20 ISO-certified contractors in Pristina, Kosovo, along with field observations, interviews, and quantitative risk matrices. The findings indicate a critical concentration of risk, with 70% of firms classified as "High" or “Very High” risk. The most prevalent hazards identified were working at height without collective protection, unprotected electrical systems, and manual handling of heavy materials. Regression analysis revealed that firms with a designated safety champion achieved significantly lower risk scores, whereas those with …

Behaviour Of Internally Strengthening Hollow Stainless-Steel Hot-Rolled Circular Columns Filled With Crumb Rubber And Recycled Aggregate Concrete, Wadhah M. Tawfeeq, Mohammed M. Rasheed, Mithaq Kohees, Ahmed W. Al Zandd, Saif Al-Balushi, Hamed Al Abdul Salam

Journal of Sustainable Construction Materials and Technologies

Stainless-steel sections are increasingly being utilised in favour of their higher durability. Simultaneously, the use of recycled materials in concrete is aligned with the global concern to encourage sustainable and environmentally friendly construction. The paper examined the behaviour of stainless-steel columns filled with concrete with crumb rubber (CR) and recycled aggregate (RA). It analysed the effect of different percentages of CR (0, 15, and 30) and RA (0, 15, and 50) on the compressive strength of the concrete and the performance of the columns using stainless-steel hollow sections. 20 specimens were manufactured, 18 of which were cast with concrete containing …

Impact Of Small Group Reading Instruction On Student’S Academic Achievement, Celeste M. Cote

Graduate Teacher Education

Abstract

This paper reviews the effects and benefits of small group reading instruction on students’ academic achievement, a topic of increasing importance due to the growing achievement gap. Fifteen studies, including quantitative, qualitative, mixed-methods, and meta-analyses, were examined. The review identified key themes, including the benefits of small group reading instruction, instructional strategies used to implement it with a focus on scaffolding, and the equity and access it provides. The findings indicate that small group reading instruction has a greater impact on student success compared to whole-class instruction. It has been shown to foster collaboration, critical thinking skills, and improved …