Digital Commons Network^™

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

Washington Report: Irs Disclosure Policies And Practices, Joel M. Forster

Tax Adviser

No abstract provided.

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part Ii), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.

Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.

Discharge Of Partnership Indebtedness: Stackhouse Muddies The Water, Michael L. Moore, Kenneth Heller

Tax Adviser

No abstract provided.

Itegration Of Emerging Technologies In Cybersecurity Education, Dimitar Bogatinov, Nevena Serafimova, Aleksandar Petrovski, Andrej Iliev, Biljana Karovska

Journal of Peace, Conflict, and Security Studies

Emerging technologies such as Artificial Intelligence (AI), Virtual Reality (VR) are revolutionizing cybersecurity education by offering immersive, interactive learning experiences tailored to the tech-savvy Generation Z and Alpha learners. Traditional educational methods are increasingly inadequate for preparing students to navigate the rapidly evolving cyber threat landscape.

Virtual labs, AI-driven tutors, and cyber training environments create dynamic learning opportunities where students can engage in realistic simulations to develop critical skills in threat detection, response, and mitigation. However, challenges such as high implementation costs, rapid technological advancements, and a shortage of qualified instructors complicate the integration of these technologies.

Despite these challenges, …

The Tax Adviser, Volume 6, Number 2, February 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Sec. 351 - Problems, Planning, And Procedures, Frank M. Burke Jr.

Tax Adviser

No abstract provided.

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part I), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.

Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro

Tax Adviser

No abstract provided.

Military Academic-Scientific Production In Times Of Generative Ai: Ethical Boundaries And Challenges For Strategic Stability, Arlindo J. Barros Junior, Rômulo F. Santos, Weslei J. Batista

Journal of Peace, Conflict, and Security Studies

The adoption of emerging and disruptive technologies, which includes Artificial Intelligence (AI), has driven profound transformations across various sectors and in human behavior in recent years, permeating nearly all fields of knowledge. In this context, the use of AI as a tool to support academic-scientific production cannot be considered an exception. Additionally, there is a growing need for AI literacy for its users, for regulation and for the establishment of criteria to ensure these technologies are employed ethically and responsibly. In light of this global trend, the Brazilian Army has been seeking ways to regulate, manage, and optimize the use …

Distributed Computing System Variations And Extensions, Christopher Doherty

Defensive Publications Series

This document describes variations and extensions of distributed computing systems that combine offline-first data synchronization, hierarchical artificial intelligence processing, multi-agent coordination, and predictive analytics. The disclosed variations represent obvious extensions to the core inventions and are published to establish prior art to prevent future patenting by third parties.

New Evidence Of Mid-Pleistocene Glaciations In The French Jura Mountains Using Debris Flow Deposits And U/Th Dating Of Speleothems (Verneau Karst Network), Margot Vivier, Stéphane Jaillet, Eglantine Husson, Edwige Pons Branchu, Jean-Baptiste Charlier

International Journal of Speleology

We redefine the extent of former glaciers in the northern Jura Mountains through the study of endokarst deposits. Sedimentary deposits (pebbly debris flows, laminated clays, and allochthonous limestone blocks) and chemical deposits (speleothems) were identified and studied using three complementary approaches: (i) detailed geomorphological mapping, (ii) petrographic analysis, and (iii) U/Th-dating. In addition, a surface geomorphological analysis made it possible to calculate the minimum erosion time required for the formation of the sinkhole linked to the underground study site. The study site is the Dolois Chamber, an underground site upstream of the Verneau karst network (Doubs Department, France). The combined …

Seasonal And Spatial Patterns Of Avian Assemblages In The Eastern Taiwan Strait: Implications For Offshore Wind Farm Development, Mei-Ling Bai, Chia-Hsiang Huang, Yu-Yi Lien

Marine Ornithology

The eastern Taiwan Strait, a region situated along the East Asian-Australasian Flyway and currently undergoing rapid offshore wind energy development, remains poorly studied with respect to its seabird assemblages. Through intensive vessel-based transect surveys conducted between 2014 and 2021, this study documented 22,187 birds from 105 species across 10 orders and 29 families. Migratory non-seabirds accounted for 55.2% of individuals and dominated the species richness, highlighting the region's importance for migratory pathways. Seabird density was relatively low, however, consistent with trends in other tropical regions, and this pattern may also reflect both environmental degradation and methodological differences in density estimation. …

Population Survey Of Southern Buller’S Albatross Thalassarche Bulleri Bulleri On The Solander Islands / Hautere, March 2024, Peter G. H. Frost, Barry G. Baker, Johannes H. Fischer, Paul M. Sagar

Marine Ornithology

An aerial photographic survey of the Southern Buller's Albatross Thalassarche bulleri bulleri population breeding on the Solander Islands / Hautere was undertaken on 09 March 2024, mid-way through the birds' incubation period. Overall, 6,761 individuals were counted: 6,215 (92%) on Great Solander and 546 (8%) on Little Solander. Of these, 4,213 were sitting on nests, 368 were partners to sitting birds, 573 were standing near empty nests, and 145 were apparently loafing. The status of the remaining 1,462 individuals (22% of the total) was uncertain. Assuming that their status was in the same proportions to those of the clearly observed …

California Brown Pelican Pelecanus Occidentalis Community Science Project: Potential For Population Monitoring, Deborah L. Jaques, Tamara M. Russell, Joseph R. Liebezeit, Anna Weinstein, Richard R. Veit, Daniel Orr, Michael W. Parker, Jim A. Howard, David M. Mazurkiewicz, Daniel W. Anderson, Yuliana Bedolla-Guzmán

Marine Ornithology

From 2016 to 2019, we monitored the distribution, abundance, and age structure of California Brown Pelican Pelecanus occidentalis californicus at nearshore communal roosts along the U.S. West Coast. This effort used “snapshot” surveys during spring and fall, simultaneously engaging up to 111 “community science” participants, i.e., volunteers, on single dates. Volunteers surveyed up to 89 sites and found as many as 22,000 Brown Pelicans. We derived abundance and population structure indices from these data and sought relationships to annual breeding season metrics and large-scale oceanographic indices in the California Current System (CCS). The proportion of immature birds increased during the …

Seabird Abundance Patterns Along A Sydney–Los Angeles Transect, Christopher D. Mcquaid

Marine Ornithology

Our understanding of seabird occurrence patterns is influenced by the fact that some parts of the ocean are less travelled than others, particularly in the centres of oceanic gyres. During the Transglobe Expedition, the M/V Benjamin Bowring undertook a 34-day crossing of the Pacific Ocean from Sydney to Los Angeles. During the crossing, three one-hour watches were conducted daily (morning, noon, and evening), during which all birds visible from the ship were counted and identified (when possible). Bird counts were extremely low in the central regions of the South and North Pacific gyres, in stark contrast to the elevated counts—by …

Movements By An Adult Male Magnificent Frigatebird Fregata Magnificens Connect Protected Areas In Waters Off Northeastern South America, Lucas Penna Soares Santos, Cecília Licarião, Heideger Lima Do Nascimento, Ricardo Krul, Juliana Kleinsorge, Larissa Schmauder Teixeira Cunha, Patricia Pereira Serafini, Fábio Olmos

Marine Ornithology

No abstract provided.

Bonavista Bay Murre Hunters In Newfoundland And Labrador Propose Further Interaction With Biologists And Managers, C. Wayne Humphries, Grant R. W. Humphries, Alexandra M. C. Robbins, Gail S. Fraser

Marine Ornithology

Thick-billed Murres Uria lomvia and Common Murres U. aalge, seabirds with low reproductive rates, delayed reproduction, and high adult survivorship, are hunted in Newfoundland and Labrador (NL) by non-Indigenous residents. The traditional hunt has a complex regulatory history as a result of NL joining Canada in 1949 and the protection of non-game species under the Migratory Bird Convention Act. Thirty hunters from the northeastern region of the island of Newfoundland were interviewed about their knowledge of murres, their hunting practices, and their opinions on current hunting regulations. While the hunters had detailed local species knowledge from the region they hunted, …

Measurement Uncertainty, Barton L. Smith, Douglas R. Neal

Mechanical and Aerospace Engineering Textbooks

This text is based on the graduate Measurements course notes from BLS at Utah State University. It is intended as a textbook for graduate students in engineering or physics or as a reference text.

If one collects several texts on measurement uncertainty, it quickly becomes clear that the measurement uncertainty community lacks a consistent language or nomenclature. This can be confusing to a new reader who may view measurement uncertainty as a very old and settled topic. The lack of consensus on nomenclature likely stems from the lack of a clear winner–a paradigm and nomenclature set sufficiently superior to be …

The Student Movement Volume 110 Issue 7: Packed Calendars, High Stakes, And Cowboy Hats, Aiko J. Ayala Rios, Esther Martin, Megan Constantine, Reagan Westerman, Jj Nixon, Isa Demoraes, Caleb Chung, Laura Pérez, Finnegan Blake, Michael Orellana, Ayanda Dewa, Melissa Moore, Anna Rybachek, Nicoleta Cojan, Corinna Bevier

The Student Movement V. 110 (2025-2026)

ARTS & ENTERTAINMENT

AUSO Travels Through Emotions and Space with Sibelius and Holst, Aiko J. Ayala Rios

More Than A Teacher: Mark Moreno's Influence at SAID, Esther Martin

Roll for Friendship: How the Gaming Club Helps Students Build New Connections, Megan Constantine

More Than Medicine: A Look Into Zoë Oster's Time at Andrews, Reagan Westerman

NEWS

Boots on the Ground and Christmas All Around: AUSA's Holiday Barn Party, JJ Nixon

Men's Cardinals Tip-Off Basketball Season with a Strong Start, Isa DeMoraes

"The Choir of Heaven": Andrews University Fall Choirs' Concert, Caleb Chung

AU Packs Christmas Spirit for Prisoners, Laura Pérez …

How Lochnerism Ends, Robert Knowles

Seton Hall Law Review

No abstract provided.

Shadow Price Signals In The Steel Sector: From Efficiency Gaps To Policy Maps, Giacomo Benini, Erik Enstad, Amare Alemaye Mersha, Luca Rossini

Fondazione Eni Enrico Mattei Working Papers

This study provides the first global, plant-level analysis of technical and environmental efficiency in steel production using data from 143 mills across 50 countries (2019–2023). Using a Stochastic Directional Distance Function, we estimate plants’ distance to the frontier and compute shadow prices of CO2e emissions. Results show efficient electric arc furnace mini-mills, common in North America, face high abatement costs and low inefficiency. Conversely, integrated plants in developing countries are inefficient but can abate cheaply, with Europe in between. Shadow prices remain well below carbon market rates, underscoring the need for tailored climate policies.

Staff Education To Improve Staff Knowledge On Self-Care Management Of Hypertension, Zainab Kebbie Turay

Walden Dissertations and Doctoral Studies

Summary This DNP staff education project focused on improving staff knowledge on self-care management of hypertension. The overarching patient care problem at the project site was uncontrolled hypertension among adult patients with lack of staff knowledge and confidence in delivering related patient education. Addressing uncontrolled hypertension is vital within nursing practice due to its impact on public health and the opportunity for a nurse-led evidence-based intervention to improve patient outcomes. The practice-focused question for this project was: “In adults with uncontrolled hypertension, does staff education program on hypertension self-care management improve staff knowledge on how to educate patients on self-care …

Executive Summary: Quality Improvement Initiative Enhancing Early Identification Of Adolescent Depression And Anxiety, Delphine Sirri

Walden Dissertations and Doctoral Studies

Universal staff training to increase the validity and reliability of adolescent mental health screening was implemented in this quality improvement (QI) initiative. Depression and anxiety disorders often emerge between ages 12 and 17, yet evidence-based screening measures such as the Patient Health Questionnaire (PHQ-9/PHQ-9M) and Generalized Anxiety Disorder (GAD-7) are underutilized due to provider knowledge gaps, workflow inefficiencies, and cultural barriers. Guided by the Johns Hopkins Nursing Evidence-Based Practice (JHNEBP) model, the project evaluated whether structured staff education improved early identification and diagnosis of adolescent depression and anxiety compared to routine practice. In workshops, web-based learning modules, case simulations, and …

Development And Implementation Of A Treatment History And Authorization Checklist To Improve Access To Spravato Therapy For Treatment-Resistant Depression, Margaret Mae Scott

Walden Dissertations and Doctoral Studies

Background: Treatment-resistant depression (TRD) presents a significant clinical and administrative challenge, delaying access to evidence-based therapies such as intranasal esketamine (Spravato). Inconsistent documentation and lack of standardized clinical pathways contribute to insurance authorization delays, exacerbating health inequities and care fragmentation. Purpose: This DNP project aimed to develop and implement a standardized Treatment History Checklist and Clinical Practice Guideline to streamline documentation, support timely insurance authorization, and promote equitable access to Spravato therapy for patients with TRD. Methods: Using a systems change framework, the project employed gap analysis, stakeholder engagement, and iterative validation to design tools aligned with payer requirements and …

U.S. Government Software Development Entity Implements A Hybrid Of Waterfall And Agile To Address Failures, Dwight Jerome Peters Jr.

Walden Dissertations and Doctoral Studies

Although organizations allocate substantial resources to software development process initiatives, a significant portion of these projects fail. The U.S. government software development leaders and managers need to understand the disadvantages of both waterfall and agile methodologies as leading indicators of project failure. Grounded in the diffusion of innovation theory, the purpose of this qualitative case study was to explore the consequences in government software development fostered by a hybrid approach of waterfall and agile methodologies pertaining to the inherent shortcomings of each methodology. The participants consisted of four current and four former team members from the U.S. government software development …