Digital Commons Network^™

Professions At Work: Separating The Wheat From The Chaff In 1974, Joel M. Forster

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 3, March 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.

Installment Sales For “Dealers” In Personal Property: Review And Analysis (Part Iv) Parts, C. Richard Cox, Goldston F. Harris

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 2, February 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part Ii), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part I), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans

Tax Adviser

No abstract provided.

Automated Execution Of Manufacturing Flowcharts Using Genai, Marcus T. Heron

Defensive Publications Series

This invention is the process of taking any image of a flowchart and using multiple GenAI Agents to execute the depicted process. In manufacturing flowcharts are used prolifically to describe multiple business practices and workflows, therefore this invention has wide applicability across a range of use cases. Enabling full automation of the depicted process in a reliable and repeatable fashion without the risk of human error and in a much faster time.

Scan To Email Summary, Hp Inc

Defensive Publications Series

This innovation focuses on the automated use of imaging technologies to simplify a well-known user experience that is frustrating to many customers today - the ability to scan to email, and then easily retrieve the scanned content. Providing an automated, simplified experience that results in significantly improved customer satisfaction, being able to search and retrieve emails that they have scanned on a multi-function device through their regular email client. The system leverages Large Language Models (LLMs) with engineered prompts to generate contextually relevant filenames, titles, and summaries for scanned documents.

The Master Engineering Compliance Atlas: A Unified Architecture For Automating Global Regulatory Governance, Ai Safety, And Cyber Risk, Ramkumar Bharathan

Defensive Publications Series

This technical disclosure presents the "Master Engineering Compliance Atlas," a comprehensive framework designed to bridge the gap between complex global regulations and modern software engineering practices. As regulatory landscapes fragment across jurisdictions, this document provides a unified methodology for harmonizing requirements from major frameworks, including Sarbanes-Oxley (SOX), GDPR, the EU Digital Markets Act (DMA), the Digital Services Act (DSA), the EU AI Act, NIST SP 800-53, and ISO 27001.

Unlike traditional legal summaries, this framework focuses on technical implementation, offering specific architectural patterns, "L7" control designs, and automation strategies to achieve "Compliance as Code." It introduces a "Mega-Matrix" that maps …

Crispr Disruption Of Scarna1 Reduces Pseudouridylation In Spliceosomal Rna U2 At U89 And Perturbs The Transcriptome In Hek293t Cells., Amanda Gardner-Kay, Lynndy Le, Michael Filla, Nataliya Kibiryeva, James O'Brien, Douglas C. Bittel

Manuscripts, Articles, Book Chapters and Other Papers

Small Cajal body-associated RNAs (scaRNAs) are essential for biochemical modification of spliceosomal RNAs and spliceosome function. Changes in scaRNA expression level have been associated with developmental issues, including cancer and congenital heart defects (CHDs), although the mechanism remains unclear. Small Cajal body-associated RNA 1 (scaRNA1) guides pseudouridylation at uridine 89 (Ψ89) of the spliceosomal RNA U2, a highly conserved modification that may be critical for spliceosome function. To investigate the role of scaRNA1 in splicing regulation, CRISPR-Cas9 genome editing was used to introduce targeted deletions in the scaRNA1 locus in HEK293T cells. Edited clones were identified by T7 endonuclease I …

Microrna Profiling Identifies Diagnostic And Prognostic Markers In Pediatric Sarcoma., Terrie Flatt, Leonid M. Yermakov, Shreeram Akilesh, Eleanor Y. Chen, Elizabeth Gonzalez, Alejandro Parrales, Marta Zapata-Tarres, Rocio Cardenas-Cardos, Liliana Velasco-Hidalgo, Celso Corcuera-Delgado, Rodolfo Rodriguez-Jurado, Lillia García-Rodríguez, Midhat S. Farooqi, Atif Ali Ahmed

Manuscripts, Articles, Book Chapters and Other Papers

BACKGROUND: MicroRNAs (miRNAs) function as post-transcriptional gene expression regulators and influence the development and progression of several cancers, yet their roles in pediatric sarcomas remain poorly defined.

METHODS: RNA extracted from formalin-fixed paraffin-embedded tumor tissue scrolls of 108 pediatric tumors, including 32 osteosarcoma (OS), 26 Ewing's sarcoma (EWS), and 50 rhabdomyosarcoma (RMS) cases, were analyzed for microRNA expression using the NanoString multiplex nCounter platform that yielded information on 827 human miRNAs. The expression of candidate miRNAs was validated with in situ hybridization (miRNA-ISH) and QuPath quantification on tissue microarray slides comprising an independent set of 48 OS, 17 EWS, and …

Digital Neuropsychology And Social Anxiety: The Effect Of Observer Presence And Personality On Stress And Cognition, Ava M. Dixon

Master's Theses

This study examined how observer presence and social anxiety influence stress and cognitive performance during neuropsychological assessments, focusing on the potential benefits of unsupervised digital testing environments. Eighty university students were randomly assigned to observed or unobserved digital neuropsychological conditions and completed assessments of social cognition and executive functioning and questionnaires of social anxiety and personality. Participants also completed measures of state anxiety and heart rate variability at baseline and after cognitive tests. The findings indicated that observation led to higher subjective anxiety, but it did not produce significant interactions with social anxiety on stress or cognitive performance. Post-hoc analyses …

The Mediating Role Of Self-Efficacy And Symptom Distress In Cancer Patients, Kailei Yan, Hsiao-Lan Wang, Brent Small, Victoria Marshall, Amanda Elliott, Danielle Tometich, Theresa M. Beckie, Susan C. Mcmillan

Biennial Convention (CONV)

Cancer symptoms significantly impact the quality of life (QOL) among cancer patients (Almståhl et al., 2019; Bashir et al., 2020; Nayak et al., 2019). Self-efficacy plays a key role in managing symptoms and improving QOL (Cox-Martin et al., 2020; Erickson et al., 2021; Frensham et al., 2020; Thieser et al., 2021; Wu et al., 2019). Symptom distress, defined as the suffering from symptom occurrence, predicts QOL in cancer patients with symptoms (Badana et al., 2019). However, it is not clear whether self-efficacy and/or symptom distress mediate the effects of symptoms on QOL. This study seeks to explore if and how …

Non-Invasive Ultrasonic Neuromodulation Of The Human Nucleus Accumbens Impacts Reward Sensitivity, Siti N Yaakub, John Eraifej, Nadège Bault, Mathilde Lojkiewiez, Elouan Bellec, Jamie Roberts, Noah S Philip, Amir Puyan Divanbeighi Zand, Alexander L Green, Matthew F S Rushworth, Elsa F Fouragnan

School of Psychology

Precisely neuromodulating deep brain regions could bring transformative advancements in both neuroscience and treatment. We demonstrate that non-invasive transcranial ultrasound stimulation (TUS) can selectively modulate deep brain activity and affect learning and decision making, comparable to deep brain stimulation (DBS). We tested whether TUS could causally influence neural and behavioural responses by targeting the nucleus accumbens (NAcc) using a reinforcement learning task. Twenty-six healthy adults completed a within-subject TUS-fMRI experiment with three conditions: TUS to the NAcc, dorsal anterior cingulate cortex (dACC), or Sham. After TUS, participants performed a probabilistic learning task during fMRI. TUS-NAcc altered BOLD responses to reward …

Creative Evaluators: When Machines Evaluate Us, Kuakou Bossou, Margareta Ackerman

Computer Science and Engineering

The Computational Creativity literature stresses the importance of evaluation in computational creativity systems in addition to generative capabilities. But, what about machines that only evaluate? When it comes to co-creative systems, humans often take on the primary evaluative role, while machines assist with the generation of creative artifacts. In this paper, we propose flipping the paradigm, envisioning machines that (only) evaluate humans in the creative space. We call such machines Creative Evaluators whose end goal is to evaluate human-made artifacts and provides feedback to aid humans in the creative process, while the machine itself refrains from directly generating any content. …

How Human Personality Will Change With The Use Of Artificial Intelligence, John Mayer

UNH Personality Lab

INTRODUCTION: Human personality changes in response to new habits, situations, and maturation, among other causes. As people interact with artificial intelligence (AI), their personalities are likely to change, from their emotional responses to their self-concept.

METHODOLOGY: This theoretical account draws together empirical studies of how personality changed in response to past technological innovations, changes in personal interactions observed in people’s AI usage, changes that arise from the use and disuse of cognitive skills, and works on the self-concept. Research reports in the review were selected according to their relevance and quality.

THEORETICAL STATEMENT: While AI becomes increasingly human-like, humans increasingly …

Recipe For Success: Mixing A Savory Partnership With Hr In Cooking Up A Nurse Leader Succession Plan, Lourdes Moore, Jacqueline Brock, Maureen Padilla

Biennial Convention (CONV)

Succession planning is vital to transformational leadership which advocates for ongoing leadership development.¹ In 2016, Nursing strategically cooked up a savory nurse succession plan program with a secret sauce-Human Resources (HR). The plan’s purpose was to establish a cohort of leaders with skills and knowledge continuity, manage risk of retirements, and offer overall leader development.² Strengthened in 2022, the Nursing-HR partnership added key ingredients: a defined plan with leadership competencies, alignment to organizational culture and priorities, and multi-layered development.^3,4 The plan consists of five courses (phases).

1. Assess: Target critical roles with high-level oversight: chief nursing officer …

Integrating The 'My Pt Care Strategy' Into Behavioral Health Nursing Curriculum: Reflective Insights, Nadia Ali Muhammad Ali Charania, Lorraine Wadlington, Mona Shattell

Biennial Convention (CONV)

Professional development for nursing educators in person-centered care (PCC) is essential for advancing its integration within academic and clinical settings, particularly in preparing nursing professionals to address the complexities of modern healthcare. The World Health Organization (2022) emphasizes the necessity of inclusive stakeholder engagement in mental health care, while organizations such as the American Association of Colleges of Nursing (2021) and Quality and Safety Education for Nurses (2020) advocate for holistic, evidence-based and individualized care. Despite these guidelines, there are gaps in effectively incorporating PCC within mental health services, underscoring the urgent need for innovative educational approaches.

The newly developed …

Soluble Immune Factor Profiles In Blood And Csf Associated With Lrrk2 Mutations And Parkinson's Disease, Roshni Jaffery, Yuhang Zhao, Sarfraz Ahmed, Jackson G Schumacher, Jae Ahn, Leilei Shi, Yujia Wang, Yukun Tan, Jiayin Zhang, Ken Chen, Hussein Tawbi, Jian Wang, Michael A Schwarzschild, Weiyi Peng, Xiqun Chen

Faculty, Staff and Student Publications

Mutations in LRRK2, a leading genetic cause of Parkinson's disease (PD), are linked to immune dysregulation, but the immune profiles in the periphery and central nervous system (CNS) remain incompletely defined. This study utilized a large cohort of serum samples (n = 651) and matched CSF samples (n = 129) from LRRK2 mutation carriers and non-carriers, with and without PD, to assess immune regulators using Luminex immunoassay. After correction for multiple comparisons, LRRK2 mutations were associated with significantly elevated serum levels of SDF-1 alpha and TNF-RII, while CSF markers such as BAFF, CD40L, and IL-27 were nominally reduced. Regardless of …

Crispr Disruption Of Scarna1 Reduces Pseudouridylation In Spliceosomal Rna U2 At U89 And Perturbs The Transcriptome In Hek293t Cells, Amanda Gardner-Kay, Lynndy Le, Michael Filla, Nataliya Kibiryeva, James E. O'Brien Jr., Douglas C. Bittel

Student Publications

Small Cajal body-associated RNAs (scaRNAs) are essential for biochemical modification of spliceosomal RNAs and spliceosome function. Changes in scaRNA expression level have been associated with developmental issues, including cancer and congenital heart defects (CHDs), although the mechanism remains unclear. Small Cajal body-associated RNA 1 (scaRNA1) guides pseudouridylation at uridine 89 (Ψ89) of the spliceosomal RNA U2, a highly conserved modification that may be critical for spliceosome function. To investigate the role of scaRNA1 in splicing regulation, CRISPR-Cas9 genome editing was used to introduce targeted deletions in the scaRNA1 locus in HEK293T cells. Edited clones were identified by T7 endonuclease I …

Adolescent Sexting: An Exploration Of Teacher’S Perspectives Of The Relationship And Sex Education (Rse) Based Curriculum, Grace Byrne, Leigh-Ann Sweeney, Sinead Tobin

Irish Journal of Applied Social Studies

Sexting has emerged as a normative aspect of adolescent sexual exploration in Ireland and internationally. While much attention has been given to the risks and negative aspects of sexting, contemporary literature highlights the potential positives associated with adolescent sexting. Within this precarious context, little is known about the attention sexting commands within formal education of adolescents in Ireland. To better understand teachers’ perspectives of the positionality of sexting within Relationship and Sex Education (RSE) curriculum in Ireland, the researchers employed a qualitative interpretivist approach in interviewing eight RSE teachers actively delivering sex education in Irish secondary schools. Teacher’s narratives were …

Variation In State Policies On Sideline Medical Coverage Of High School Athletic Events, Marcus Allen, Aravind Athiviraham, Darlington Nwaudo, Lutul D Farrow, Aossm Bold Study Group, Matthew Matava

2020-Current year OA Pubs

BACKGROUND: Certified athletic trainers (ATs) are the primary source of sideline coverage for high school athletic events, providing an essential role in student-athlete health. However, there is a paucity of literature evaluating the existence of state requirements regarding the presence of ATs and mandatory sideline medical coverage of high school athletic events.

HYPOTHESIS: It was hypothesized that there is significant variation among state policies on sideline medical coverage and AT requirements for high school athletic events.

STUDY DESIGN: Cross-sectional study.

METHODS: A 17-question survey was emailed to the executive directors (or analogous position) of the state high school athletic associations …