Digital Commons Network^™

Working With The Irs: Irs’S Revenue Agent, Richard P. Vinal

Tax Adviser

No abstract provided.

Tax Depreciation Reform-The Asset Depreciation Range (Adr) System On, Henry G. Wisniewski, William E. Parker

Tax Adviser

No abstract provided.

Working With The Irs: Western Region Irs-Cpa Liaison Meeting, Gordon T. Stine

Tax Adviser

No abstract provided.

Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin

Tax Adviser

No abstract provided.

Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner

Tax Adviser

No abstract provided.

Scientific Characterization Of Historic Mortars Dating From The 15th-Century Of A Historical Building In Algeria: A Case Study, M. E. Belgacem, N. Rabahi-Touloum, R. Neves, Y. Ouldkhaoua

Journal of Sustainable Construction Materials and Technologies

This research investigates the historic mortars (Aggregate/Binder (A/B) ratio) of a historical patrimony building, dating from the 15th century, in Algeria, for restoration purposes. It is well known that thorough characterization is essential for successful restoration. To this end, several techniques, including Scanning Electron Microscopy (SEM), X-ray Diffraction (XRD), and X-ray Fluorescence (XRF), optical microscope were used to characterize the historic mortars. A mechanical test was used to characterize the compressive strength of a historic mortar. For a comprehensive characterization, A/B ratios were estimated using both Digital Image Analyses (DIA) and chemical analyses. The results obtained provided clear information on …

The Relationship Between Sex Guilt And Sex Anxiety On Sexual Function In Sexually Active Adult Women, Mia Audina Olivia, Ahmad Naufalul Umam

Papers from the International Association for Cross-Cultural Psychology Conferences

Sexuality is a deeply ingrained aspect of human identity and experience, and its importance can vary greatly from person to person and across different cultures and contexts. There is a widely accepted perspective in sexual behavior research that western women have more flexible sexual norms and thus function better than women from eastern cultural background. Meanwhile, research in eastern countries often only focused on health matters and bounded to abstinence-centred moral value. This study addresses this gap by investigating the intricate relationship between sex guilt, sex anxiety, and sexual function among sexually active adult women in Indonesia. A sample of …

#Willsmith: Text Analyses Of X Posts About The Oscar Slap, Merrisa Lin, Nairán Ramírez-Esparza

Papers from the International Association for Cross-Cultural Psychology Conferences

Social media users share their thoughts on social events, offering insights into the sociocultural climate. Since language reflects related culture, analyzing social media discussions in different languages provides a window into the sociocultural context. In this exploratory study, we examined English and Spanish posts related to the Oscar Slap, which sparked race and gender discussions. We analyzed X posts with #willsmith hashtag in English (N = 28,717) and in Spanish (N = 4,251). The Meaning Extraction Method automated text analyses revealed three similar themes across language cultures, a theme specific to English posts, and two themes unique to Spanish posts. …

Introduction, James Chukwuma Okoye Cssp

Spiritan Horizons

No abstract provided.

The Ecclesial Approach Of The Synod On Synodality, The Synthesis Report Of Its October 2023 Phase, And My Understanding Of The Spiritan Mission, Emmanuel Ofori Donkor Cssp

Spiritan Horizons

No abstract provided.

A Journey In Prayer With Father Libermann, Marc Whelan Cssp

Spiritan Horizons

No abstract provided.

It Takes A Village . . . But Let The Teenagers Vote, Joseph Fishkin

Notre Dame Law Review

In their article Give Parents the Vote, Kleinfeld and Sachs argue that we ought to give parents extra votes to cast by proxy on behalf of their minor children. In this response, I argue that their proposal misconceives the nature of voting itself. Unlike a child’s personal medical or financial decisions, which we entrust to those most responsible for a child’s care, voting is a collective act by which a political community makes collective choices. Each of us is obligated to cast our vote in the way we think best for the whole community. And each voter—whether a parent …

Trade Secrecy’S Information Paradox, Christopher Buccafusco, Jonathan S. Masur, Deepa Varadarajan

Notre Dame Law Review

Trade secret law is meant to encourage socially beneficial behaviors by permitting firms to protect their investments in the creation of valuable information. In theory, the ability to protect valuable information will make firms more likely to create that information in the first instance. But the law can also be used to shield socially harmful behaviors from public oversight. Firms can assert trade secret protection to prevent journalists, watchdogs, and criminal defendants from learning whether they are engaged in dangerous, wrongful, or biased activity. Ideally, trade secret law should sort socially beneficial uses from socially harmful ones, permitting only the …

Does The Law Ever Run Out?, Charles F. Capps

Notre Dame Law Review

Although laypeople commonly believe that a judge’s job is to decide every case as the law requires, a broad consensus exists among legal scholars that the law not infrequently “runs out,” leaving the judge to decide the case on extralegal grounds. This Article subjects that consensus to critical scrutiny. Tentatively, the Article concludes that none of the alleged sources of indeterminacy in the law—including permissive rules, balancing tests, vagueness, ambiguity, silence, contradictions, and uncertainty—actually causes the law to run out. More confidently, the Article maintains that the extent to which the law runs out, if it does at all, depends …

A Crisis Of Consensus: The Supreme Court’S Legitimacy And Recent Challenges Thereto, Abby Ulman

Notre Dame Law Review

Part I retells the history of Supreme Court decisions—from the time when Justices followed the British practice of issuing seriatim opinions to the time of Chief Justice John Marshall who instituted a policy of a single opinion for the Court. This norm of consensus lasted 140 years, during which the Court decided more than ninety percent of its cases unanimously. However, modern practice has been marked by division and dissensus, which have incited rhetoric of delegitimization. Part II examines two types of consensuses. Section A discusses internal consensus, or the extent to which the Justices agree with each other. Yet …

Habeas Corpus And Void Judgments, David Kinnaird

Notre Dame Law Review

In a string of recent opinions, Justice Gorsuch and Justice Thomas have posited that postconviction relief upon a writ of habeas corpus was historically unavailable except where the judgment of conviction was issued by a court lacking jurisdiction. In light of this history, Justices Gorsuch and Thomas have argued for a reconsideration of the modern scope of the writ, which generally allows for relitigation of alleged constitutional error in the course of criminal trial.

This Article argues that Justices Gorsuch and Thomas have the history half right. They are correct to assert that a valid judgment of conviction was a …

Give Young Adults The Vote, Nicholas O. Stephanopoulos

Notre Dame Law Review

Joshua Kleinfeld and Stephen Sachs make a significant contribution to the literature on children’s disenfranchisement by describing and defending parental proxy voting: empowering parents to vote on their children’s behalf. The authors’ democratic critique of the status quo is particularly persuasive. Children’s exclusion from the franchise indeed distorts public policies by omitting children’s preferences from the set that policymakers consider. However, Kleinfeld and Sachs’s proposal wouldn’t do enough to correct this distortion. This is because contemporary parents diverge politically from their children, holding, on average, substantially more conservative views. The proxy votes that parents cast for their children would thus …

What Is Voting For?, Joshua Kleinfeld, Stephen E. Sachs

Notre Dame Law Review

Responding to these views requires some reflection on the nature of voting and parenting both. At root, Stephanopoulos and Fishkin don’t think parents are the right people to represent their children politically, and we do. We unpack these theoretical differences as to both voting and parenting in Part I. In Part II, we address Stephanopoulos’s and Fishkin’s concrete policy proposals.

A last note: While our response below naturally focuses on points of disagreement, as that is the way of these things, that focus shouldn’t detract from the crucial fact that all four of us—from different political perspectives—think the status quo …

Gaia Dr3 Photometric And Kinematics Studies Of Two Open Star Clusters: King 13 And Teutsch 1, N. T. Alsslegy, A. A. Haroon

The Journal of King Abdulaziz University: Science

This research examines two largely unstudied open clusters: King 13 and Teutsch 1. It analyses their photometric and kinematic properties. The study utilizes the optical wavelength data from Gaia DR3. We found 521 and 414 candidates for their respective clusters as highly probable astrometric members. Fitting King’s profile within RDPs, we estimate both core and limiting radii. For each cluster, we create color-magnitude diagrams (CMDs) and analyses them by fitting them with appropriate isochrones that have specific metallicities (0.0193 and 0.0196) and different ages (0.818 ± 0.043 and 0.539 ± 0.038; age by Gyr), thus, the heliocentric distances are 3.00 …

Hospitalized Adult Patients With Hypokalemia (Cont.), Lisa Mclaughlin

Nurse Residency

In hospitalized adult patients with hypokalemia, how does intravenous potassium supplementation compare to oral (PO) potassium supplementation in affecting the time to normalization of serum potassium levels within a 72-hour inpatient stay?

Introduction To The Criminal Justice System, Courtney A. Crittenden

Open Textbooks

Introduction to the Criminal Justice System is an open educational resource that explores the history, concepts, and foundational knowledge of the contemporary criminal justice system in the United States. The text includes examinations of current events and includes coverage of some controversial topics that may be commonly excluded from introductory texts. Institutional memory, best practices in public safety, and statistical data are incorporated in ways intended to provide an unbiased viewpoint of the current status of the criminal legal system today in order to provide students with a clear picture of the system.

Flea News 96 (November 2025), R. L. Bossard

Flea News

Flea News is a twice-yearly newsletter about fleas (Siphonaptera). Before including in publications any of the citations given here, please review for accuracy and correct formatting. Many of our sources are abstracting journals and current literature sources, and editors have not necessarily checked citations.

Announcements

Obituary: Lane Douglas Foil (June 16, 1949 - June 22, 2025)

Siphonaptera Literature (2025): Taxonomy, Conservation, Hosts and Distributions, Physiology and Morphology, Evolution, Ecology, Pathology and Control, Microbial Symbionts

Resonant Body Communication For Neurodivergent Contexts: A Multimodal, Temporally Elastic Blueprint For Inclusive Biometric Systems, Piper Hutson, James Hutson

Faculty Scholarship

Prevailing emotion-sensing systems privilege a facial-and-gaze paradigm that encodes neurotypical tempo, channel priority, and expression classes, thereby mischaracterizing or erasing neurodivergent communication. This article advances a design-oriented framework for biometric sensing that centers resonant body communication: temporally extended, multimodal, and environmentally situated patterns of posture, gesture, rhythm, and interoception that carry affective meaning. Through an integrative methodology that synthesizes cognitive neuroscience, embodied arts practices, and human–computer interaction, the study formalizes a theoretical model with four pillars: temporal elasticity, multimodal sensory hierarchies, resonant gestures and rhythmic entrainment, and environmental attunement. Building on this model, the article specifies technical requirements for next-generation …

Fisheries Research Report No. 360: Best Practice And Policy In Australian Abalone Stock Enhancement, Frdc Project No. 2019/110, Lachlan W. Strain, Anthony M. Hart

Fisheries Research Reports

This report provides the most comprehensive evaluation of abalone stock enhancement in Australia to date. The review demonstrates the significant advancements in abalone stock enhancement and concludes that the knowledge and expertise to undertake large-scale (commercial) abalone stock enhancement is present within Australia. The development of policy/guidelines on marine stock enhancement has occurred across all jurisdictions but is still limited in abalone specific policy that could facilitate commercial enhancement programs effectively. Unfortunately, there is a high degree of variability between jurisdictions in both capacity and policy, which was reflected in the jurisdictional scoring against current “best practice” on marine stock …

European Management Studies 2025, Vol. 23, No. 2

European Management Studies

European Management Studies 2025, vol. 23, no. 2

Breaking The Barriers: Mediating Effects Of Agile Hr Practices And Challenging Organizational Members’ Comfort Zones On The Link Between Digital And Agile Transformation And Organizational Performance, Bora Coşar

European Management Studies

Purpose: Building on organizational change management (OCM), this study examines how digital and agile transformations influence organizational performance through people-centred mechanisms. Using socio-technical systems theory, the study investigates how aligning technical workflows and social roles can turn transformation initiatives into measurable performance gains.

Design/methodology/approach: The research analyses data from 402 employees in Turkey’s connector manufacturing sector through structural equation modelling (SEM). Agile HR practices and employees’ behaviours that challenge their comfort zones are tested as parallel mediators connecting digital and agile transformations to organizational performance.

Findings: The findings demonstrate that digital and agile transformations have a positive impact …

A Convolutional Neural Network Approach To Breast Cancer Tumor Boundary Detection, James Leah Matlosz

Master's Theses

Breast cancer is the second most common form of cancer and often goes undetected in its initial stages due to its subtle symptoms. As the tumors grow, they become more difficult to surgically remove with clean borders. To minimize the chance of recurrence, a 2D convolutional neural network is developed in this work for delineating tumor boundaries. Specifically, the U-shaped network model is trained, validated, and tested with longitudinal MRI scans of patients diagnosed with breast cancer and undergoing neoadjuvant therapy. For training, image masks were generated as ground truths using signal enhancement ratio segmentation, thresholding, and contour detection. The …

A Sociocognitive Approach To Second Language Acquisition: Integrating Neurodiversity And Advocacy In Language Learning, Brian Kapustka

Faculty and Staff Scholarship

This project, A Sociocognitive Approach to Second Language Acquisition: Integrating Neurodiversity and Advocacy in Language Learning, serves as a pedagogical framework and instructional resource designed for world language educators. Grounded in Atkinson’s (2011) Sociocognitive SLA model, the project synthesizes cognitive, sociocultural, ecological, and embodied perspectives to illuminate how language learning emerges through dynamic interactions among mind, body, and environment. It further integrates contemporary neurodiversity research—addressing ADHD, ASD, dyslexia, and other cognitive profiles—to propose strength-based, multimodal strategies that support diverse learners. Drawing on the work of Swain, Norton, van Lier, and others, the project emphasizes identity, emotion, and advocacy as …

The Banner - V. 160, No. 9 - (November 2025), Christian Reformed Church In North America

The Banner

No abstract provided.