Digital Commons Network^™

Accounting Comparability And Value Relevance Of Accounting Information: Evidence From A Change In Revenue And Expense Recognition Rules, Brandon Ater, Emrah Ekici, Thomas Noland, Christian K. Sobngwi

School of Accountancy Faculty Publications

Purpose: The purpose of this paper is to examine the accounting comparability and value relevance implications of the changes in the accounting for freight services in-process introduced through the adoption of EITF No. 91-9.

Design/methodology/approach: This is an empirical archival research paper using financial statement data and stock price information for the US transportation companies.

Findings: The results indicate that following the adoption of EITF No. 91-9, there is an increase in the level of accounting comparability for firms in the US transportation industries. This paper also finds that the reduction in the number of reporting options for revenues and …

Theoretical Study On Electronic And Optoelectronic Properties Of Some C^N^N- And C^C^C-Chelated Iridium(Iii) Complexes For Oleds, Ayhan Üngördü

Turkish Journal of Chemistry

The electronic and optoelectronic properties of 8 C∧N∧N- and C∧C∧C-chelated Ir(III) complexes were investigated using density functional theory at the Becke-style 3-parameter Lee-Yang-Par and triple zeta plus polarization level. Based on reorganization energy calculations, complex 7 was identified as a promising ambipolar material, while complexes 1 and 2 had efficient hole transport properties. Complex 8 had low ionization potential and is therefore a strong candidate for hole transport applications. Complex 4 had high electron affinity and therefore has potential as an effective electron acceptor material. Photophysical analysis showed that all complexes had phosphorescent properties, with complexes 5 and 6 showing …

Influence Of Synthesis Parameters On The Structural Formation Of Mayenite Via The Citrate Sol-Gel Method, Büşra Eryildirim, Nuray Oktar, Doruk Doğu

Turkish Journal of Chemistry

Mayenite (Ca12Al14O33) has remarkable properties such as high oxygen mobility, ionic conductivity, and catalytic activity. It has many different applications, including oxide-conducting electrolytes, fluorescent lamps, moisture sensors, hydrogen-permeable membranes, oxygen pumps, hydrogen storage, and catalysis. However, pure and homogeneous mayenite synthesis parameters have not yet been fully explored. This study examines the effect of synthesis parameters including metal salt (MS) to citric acid (CA) molar ratios (1:1 and 1:2), pH (0.4–2), and calcination temperature (900–1200 °C) in citrate sol-gel method on the crystal structure of mayenite. Synthesized materials were examined by thermogravimetric (TG), X-ray diffraction (XRD), X-ray photoelectron spectroscopy (XPS), …

A Novel P–N Junction Uio-66/Agins2 For Photodegradation Of Enrofloxacin Under Visible Light, Sajedeh Sadat Hashemipoor, Reza Fazaeli, Hamid Reza Moghadam Zadeh, Mehdi Arjomand

Turkish Journal of Chemistry

The formation of a heterogeneous junction between photocatalysts may be a potential solution for removing medicinal compounds from wastewater, which is crucial due to the environmental and health risks. The present study aims to investigate the efficacy of UiO-66/AgInS2 p–n junction photocatalyst—a Zr-based metal-organic framework—in degradation of enrofloxacin (ENR) antibiotic using visible light. UiO-66, AgInS2 (AIS), and UiO-66/AIS semiconductors were characterized using various techniques. The comparative analysis of particle structural parameters utilized diverse methodologies, and response surface methodology (RSM) was applied for the optimization of ENR degradation. The degradation kinetics of ENR were investigated. We identified UiO-66/AIS as a p–n …

Multimodal Emotion Detection And Analysis From Conversational Data, Abhinay Jatoth, Faranak Abri, Tien Nguyen

Faculty Research, Scholarly, and Creative Activity

—Emotion recognition in conversations has become increasingly relevant due to its potential applications across various fields such as customer service, social media, and mental health. In this work, we explore multimodal emotion detection using both textual and audio data. Our models leverage deep learning architectures, including Transformer-based models such as Bidirectional Encoder Representations from Transformers (BERT), Robustly optimized BERT approach (RoBERTa), Audio Spectrogram Transformer (AST), Wav2Vec2), Bidirectional Long Short-Term Memory (BiL-STM), and four fusion strategies that combine features from multiple modalities. We evaluate our approaches using two widely used emotion datasets, IEMOCAP and EMOV. Experimental results show that fusion models …

The Implications Of Insecure Use Of Fonts Against Pdf Documents And Web Pages, Junjie Xiong, Mingkui Wei, Xiao Han, Zhuo Lu, Yao Liu

Computer Science Faculty Research & Creative Works

This paper identifies the importance of the safe use of fonts in web and document security. We find multiple attack surfaces that can be exploited by an adversary using malicious fonts. We conduct a comprehensive evaluation of Portable Document Format (PDF) documents collected from the real world to investigate how an attacker can bypass PDF signatures. We further evaluate the potential security threats that an attacker can bring to web-based emails. Our study shows that various security issues may be caused by the inappropriate use of fonts, which are nevertheless overlooked in the past years. As such, guidelines promoting the …

2025-08-18 Revisal Of Pac-22 - Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

Draft of the revisal for PAc-22 submitted to the Faculty Senate on August 18, 2025.

Cardiac And Coronary Hemodynamics: Using An Integrated Ex-Vivo Beating Heart Experiments And Computational Modeling, Chenghan Cai

Master's Theses (2009 -)

Cardiovascular function arises from the complex interactions among the heart, the arterial system, and the coronary circulation. Questions such as how variations in left ventricular (LV) loading conditions affect LV and aortic functions through LV–aorta interactions; and how coronary artery diseases, such as stenosis, impact cardiac function and myocardial perfusion including left and right coronary perfusion via LV–coronary interactions, remain understudied. To answer these questions, this thesis focuses on two core objectives: (1) investigate the effects of LV loading conditions on LV and aortic functions through LV–aortic interactions by performing ex-vivo beating rat heart experiments, and (2) elucidate the impact …

Cationic Liposome Nanoparticles For Drug Delivery To The Inner Ear, Firas Al-Ashker

Master's Theses (2009 -)

Cisplatin is a widely used chemotherapy drug associated with a high incidence of hearing loss, particularly in younger patients. This ototoxicity is linked to the drug’s long-term accumulation in the cochlea, where it can persist for years following treatment. Current clinical interventions, such as sodium thiosulfate (STS), offer partial protection against hearing loss but are limited by poor drug penetration into the inner ear. The objective of this study was to develop and evaluate a targeted drug delivery platform capable of overcoming anatomical and physiological barriers to reach the cochlea more effectively. Specifically, we aimed to design cationic liposome nanoparticles …

Transition And Instability Characteristics Of The Separated Shear Layer Formed At Low Reynolds Number Over Three-Dimensional Irregular Rough Surface, Ganesh Kt Mr

Theses and Dissertations

The present experimental work investigates the effects of irregularly roughened surfaces and imposed streamwise pressure gradients on the topological, transitional, and instability characteristics of the laminar separated shear layer (SSL). Experiments are conducted in the low-speed wind tunnel for 𝑅𝑒𝑡=30000, based on the thickness of the airfoil model, t, and freestream turbulence intensity, fst = 0.8%. The airfoil model used in this study features a semicircular leading edge followed by a constant-thickness flat portion and a pitchable trailing-edge flap. Test conditions include two rough surfaces: sandblasted (SB) and sand-deposited (SD), and flap deflections: 𝛽=−30° and 𝛽=+30°, imposing adverse (APG) and …

Buddhism For Thinkers, Chang-Seong Hong, Sun Kyeong Yu

MSU Authors Collection

This book is an introduction to Buddhist philosophy. It uses the methods of analytic philosophy to approach the major topics of Buddhism.

An Exploration Of Factors That Influence A Clinical Supervisor's Decision To Address The Personal Development And Dispositions Of Supervisees, Kirsten K. Hagen

Psychology

Research suggests that addressing a supervisee’s personal factors in clinical supervision is critical to developing their therapeutic capacities (Aponte, 1994; Krug and Schneider, 2016; Southern, 2007; Zorga et al., 2001). However, little is known about the factors contributing to clinical supervisors’ decisions to address supervisees’ personal development and dispositions in clinical supervision, despite their importance in supervisees’ professional development. The purpose of this grounded theory study was to discern the nuanced narratives of clinical supervisors and construct a theory of factors related to their decisions regarding whether to address or not address the personal development and dispositions of supervisees in …

Ligand Substitution Versus Dna-Binding Affinity : ǂB Syntheses, Structures, And In Vitro Anticancer Activities Of Pt(Ch₃)₂I₂{2,2'-Bipy-N,N'-(Ch₃)₂} (N,N' = 4,4'; 5,5'; 6,6'), Shadrach Stitz

Chemistry and Biochemistry

In chemotherapeutic treatment for leukemia, the drug cisplatin is highly effective. However, there is an immense need for cisplatin analogues that are more clinically viable. Cancer cell assay studies have shown that the platinum(IV) complex Pt(CH₃)₂I₂{2,2'-bipyridine} exhibits significant anticancer activity against the human breast cancer cell line ZR-75-1, with an EC50 (effective concentration 50%) concentration of 6.1 μM— substantially lower than that of cisplatin (16.4 μM). To explore the unknown structure-activity relationship between DNA binding and anti-cancer activity, three isomers — Pt(CH₃)₂I₂{2,2'-bipy-n,n'-(CH₃)₂} where n,n’ = 4,4’; 5,5’; 6,6’— were synthesized. The intent was to demonstrate decreased cytotoxicity as complex-DNA steric …

The Transformational Learning By Web-Conferencing Circuit Board: A Conceptual Model Outlining The Conditions That Facilitate Transformation In Synchronous Spaces, Rachel L. Reilly

Communication

As synchronous technologies and high-speed internet have become more accessible, opportunities for learning in web-conferencing settings have also increased. Despite the ubiquity of learning experiences taking place over web-conferencing, there is a lack of research on what makes for effective adult learning in synchronous settings from learners’ perspectives. Moreover, there are few studies examining how transformational learning—learning that changes an adult’s mindset, beliefs, or perceptions—occurs in web-conferencing settings. This qualitative study explores the conditions through which transformational learning occurs in web-conferencing settings. It includes the perspectives of adult learners (all at least eighteen years old) who have participated in a …

Understanding Secondary Atmospheric Chemistry In Extremely Cold And Dark Environments Through Hydroxymethanesulfonate (Hms) Measurements In Wintertime Fairbanks, Alaska, James R. Campbell

Chemistry and Biochemistry

Fairbanks, Alaska is a subarctic city that regularly violates PM2.5 air quality standards in the winter, exacerbated by strong wintertime inversion layers and wood stove heating. While primary sources of PM2.5 in Fairbanks have been studied extensively, secondary chemistry remains not well understood. Here, we focus on the aqueous secondary product hydroxymethanesulfonate (HMS), a major sulfur(IV) particulate species, to help understand what drives secondary pollution in Fairbanks. In 2020 and 2021, we used a particle-into-liquid sampler coupled with ion chromatography (PILS-IC) to measure HMS and sulfate concentrations. We report that HMS concentrations are high compared to other highly polluted regions …

Alaska Earthquake Center Quarterly Review January-March 2025, Heather Mcfarlin, Will Dienstfrey, Alexandra Farrell, Beth Grassi, Stephen Holtkamp, Nate Murphy, Elisabeth Nadin, Carolyn Parcheta, Angelica Stabs, Michael West

Alaska Earthquake Center Reports

This series of technical quarterly reports from the Alaska Earthquake Center (AEC) includes detailed summaries and updates on Alaska seismicity, the AEC seismic network and stations, fieldwork, our online presence, public outreach, and lists publications and presentations by AEC staff. Multiple AEC staff members contributed to this report.

Design And Development Of Deep Learning Based Generic Platform For Promoting Precision Agriculture, Srilakshmi A

Theses and Dissertations

Precision agriculture also referred as precision farming or smart farming, is an innovative approach to agricultural management that leverages technology and data to optimize various aspects of the farming process. This approach aims to make farming more effective, sustainable, and profitable by affording farmers with the application tools and information they need to make more informed decisions.

Precision agriculture combines elements of agriculture, technology, and data science to enhance crop production, and resource utilization. Precision agriculture techniques can be highly effective in leaf disease detection within crop fields. Machine learning has been developed incredibly across multiple domains and shown it …

Factors Influencing The Performance Of Farmer-Producer Organizations (Fpos) And Their Societal Impact In Tamil Nadu, Arjune S

Theses and Dissertations

Farmer Producer Organizations (FPOs) are formed mainly for the farmers to have better institutional access to acquire them. They are also under the inspiration of the director's abstinence and the incentive of getting more money. These are socio-psychological individual differences and thus of importance to markets, the perception of markets, and market relevance of group interaction. Self-esteem, attitude to participation in group activities, and willingness to participate in these types of activities are of some significance for his/her performance because they have an effect on their performance afterward.

Farmer social empowerment increased but not farmer economic empowerment did so much …

Hindcasting The Occurrence Time Of Major Earthquakes Using Machine Learning And Time Series Analysis, Rubidha Devi D

Theses and Dissertations

An earthquake is an intense shaking of the ground that typically occurs when tectonic plates move beneath the surface of the Earth. Scientists analyze historical seismic records and geophysical and atmospheric signs to build models estimating the probability of major earthquakes by detecting patterns and anomalies in data such as ground deformation and seismic waves. This study would help in predicting earthquakes to minimize risks of people and buildings.

The present study investigates the devastating earthquakes along the Chilean subduction zone in South America, linking non-seismic data to machine learning predictions of Outgoing Longwave Radiation (OLR) and Relative Humidity (RH) …

Computational Studies On The Major Antioxidant Enzymes Of Wuchereria Bancrofti Towards The Development Of Anti Filarial Leads, Sureshan M

Theses and Dissertations

Lymphatic filariasis (LF), or elephantiasis, is a mosquito-borne parasitic disease affecting the lymphatic system, primarily in tropical and subtropical regions. It is the second leading cause of long-term disability and a neglected tropical disease. According to WHO, LF threatens 882 million people in 44 countries, with over 9 billion treatments administered. The disease is caused by three nematodes: Wuchereria bancrofti (90% of cases worldwide, including India), Brugia malayi (10% in Southeast and Eastern Asia), and Brugia timori (found in Timor and nearby islands). Lymphatic filariasis (LF) is an ancient disease that continues to challenge scientists and physicians. Current treatments include …

Management Concepts In Shishupalavadha, Sathyanarayanan V

Theses and Dissertations

Management of organizations, people, and entities has been a subject matter of great interest today. Schools of business and management were established in the West about 125 years ago, and countries in other parts of the world, including India, simply followed these practices. Consequently, there is a widespread feeling today that management concepts originated in the West. All Indian business schools teach management concepts propounded by Western scholars in the last 100 years or so.

Going by the first principles, whenever multiple people, resources, entities, and institutions are involved, there is a requirement for Management. This implies that management as …

Hindcasting The Occurrence Time Of Major Earthquakes Using Machine Learning And Time Series Analysis, Rubidha Devi D

Theses and Dissertations

An earthquake is an intense shaking of the ground that typically occurs when tectonic plates move beneath the surface of the Earth. Scientists analyze historical seismic records and geophysical and atmospheric signs to build models estimating the probability of major earthquakes by detecting patterns and anomalies in data such as ground deformation and seismic waves. This study would help in predicting earthquakes to minimize risks of people and buildings. The present study investigates the devastating earthquakes along the Chilean subduction zone in South America, linking non-seismic data to machine learning predictions of Outgoing Longwave Radiation (OLR) and Relative Humidity (RH) …

Artificial Intelligence-Based Adaptive Data-Driven Techniques For Disruption Prediction In Tokamak, Priyanka M

Theses and Dissertations

Tokamaks are nuclear fusion reactors designed to generate sustainable energy by confining plasma, yet plasma disruptions remain a major obstacle as they can damage reactor components and interrupt fusion reactions. Addressing this challenge requires reliable models that can classify plasma discharges and predict disruptions in advance. This thesis develops machine learning and deep learning approaches to improve both classification and forecasting.The first contribution is a semi-supervised active learning framework, Nearest Margin-Ranked Batch Mode Active Learning (NM-RBMAL), integrated with an ensemble model.

Unlike traditional classifiers that operate on static training data, this approach continuously adapts to new plasma conditions, reducing model …

Ai Based Early Detection Of Hormonal Imbalance And Poly-Cystic Ovary Syndrome In Young Women, Reka S

Theses and Dissertations

A hormonal disorder, Poly-Cystic Ovary Syndrome (PCOS) usually affects women during the reproductive age. It is characterised by imbalances in hormones, particularly a rise in the female body's androgen level (male hormone) and enlarged ovaries with small cysts. PCOS can cause ovarian cysts, weight gain, acne, excessive hair growth, insulin resistance, and irregular menstrual cycles along with other health problems. While the exact origin of PCOS is uncertain and its symptoms are unclear, diagnosing PCOS in real-world conditions is a difficult task. Therefore, prompt and precise PCOS diagnosis is essential for efficient treatment and for averting long-term issues.

Clinicians typically …

Metal-Organic Frameworks And Nanostructured Materials For Environmental Applications, Arunkumar G

Theses and Dissertations

The global population and economic development are experiencing rapid growth. Concurrently, environmental challenges such as global warming, soil, water, and air pollution are also rising. Each year, approximately 700,000 tonnes of products are generated from 100,000 tonnes of commercial dyes. Following their use, these dyes are often released into water bodies.

This contamination of water and land results in the formation of mutagenic and carcinogenic substances harmful to living organisms. Therefore, it is imperative to treat industrial wastewater to enable its recycling for various applications. Parallelly, the vehicles are becoming indispensable to human life modern world's urbanization and advancement.

The …

Design And Assembly Of A Low-Cost Active Vacuum Insulation Automatic Control System, Micah Vanderhart

Engineering

Vacuum insulated panels (VIPs) are a developing type of insulation that use an airtight volume evacuated of air to achieve thermal resistivity values as high as ten times that of traditional insulation. One of the areas of use for VIPs is the building industry, but adoption is slow due to issues such as air leaks causing panel degradation over time, panel fragility, and the inability to customize VIP dimensions on-site. These issues have the potential to be solved by utilizing active VIPs, which have a vacuum pump permanently connected to them, allowing them to be periodically evacuated. The purpose of …

Perspectives On Northern Gulf Of Alaska Freshwater Pathways, Wind, And Linkages To Phytoplankton Biomass, Isaac Reister

Oceanography

The biologically productive northern Gulf of Alaska continental shelf receives freshwater from surrounding watersheds and wind stress from atmospheric pressure systems. A better characterization of the relationship between wind and salinity spatiotemporal variability is important for understanding the fate of freshwater and its ecological importance. In Chapter 2, I analyzed 25 years of northern Gulf of Alaska hydrographic data to reveal mid-shelf and shelf­ break freshwater pathways that impact stratification, currents, and freshwater distribution. Process studies of the Copper River plume’s propagation towards the shelf-break and beyond inform ecological function on the northern Gulf of Alaska shelf and productivity in …

Exploring The Intersection Of Race And Native Speakerism In English Language Teaching: Experiences Of Black African Teachers In Turkey, John Ayodeji Odudele

Linguistics

Research on race and native speaker status in language teaching provides little insight into the experiences of Black African English teachers (BAETs) in the diaspora. To address this gap, this study examines how aspects of BAETs' positionalities - such as race and native speaker status create challenges in their professional and societal lives in Turkey. Data from twelve semi­ structured interviews of BAETs were analyzed using thematic analysis. Findings suggest that race­ related challenges trump language-related ones and that Blackness fundamentally shapes outsiders’ perception and value of BAETs’ linguistic expertise. Even when BAETs possess the same or superior qualifications as …

Ddx219.2 Social Media Content Creation Example 7, Sae University College

Exemplars

This project involved creating a suite of social media content tailored to the student’s chosen creative project. The work is exemplary for its consistent visual style, platform-specific content design, and alignment with the strategic goals defined on Project 1.

Social Thought From The Ruins: Quixote’S Dinner Party, David A. Westbrook

Books

Through stories, conversations, and essays, this book pursues interwoven critical and philosophical inquiries into the nature of the contemporary in the North Atlantic, asking how are we to live as intellectuals, individually and in community? Social Thought From the Ruins: Quixote’s Dinner Party is the product of informal discussion and academic work done over the last two decades among an international group of social scientists. An extended critique of academic life today and the context of our own thinking, this book interrogates aspects of our modernity, with its pervasive sense of crisis and uncertainty, and the difficulty of thinking clearly …