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Subject Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.

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Lump Sum Distributions And The Special 10-Year Averaging Election: ’78 Act May Alter The Decision, John O. Everett, Cathleen A. Geddeis

Tax Adviser

No abstract provided.

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Unfinished Business: An Analysis Of The Permanent Forum On People Of African Descent, Satang Nabaneh

Journal of African Policy Studies

Communities of African descent worldwide experience persistent structural discrimination, manifested in poverty, underdevelopment, marginalization, social exclusion, and economic disparities. The historical crimes of enslavement, the transatlantic trade of enslaved Africans, apartheid, and colonialism, recognized as crimes against humanity and potentially constituting genocide, have left enduring trauma and systemic repercussions. These atrocities are demonstrably linked to current disparities in health, welfare, and the fulfillment of human rights for people of African descent. The International Decade for People of African Descent (2015 to 2024), proclaimed by the United Nations General Assembly in 2015 under the theme “People of African Descent: Recognition, Justice …

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African Feminist Theories And The Gendered Dimensions Of Climate Change In Africa, Manase Kudzai Chiweshe

Journal of African Policy Studies

This paper analyzes how African feminist theories can provide nuanced insights into the gendered dimensions of climate change across the continent. African feminist theories provide essential insights into the everyday lived experiences of women within African spaces, allowing for a contextual analysis of the impacts of climate change. There has also been a growing recognition of the need to identify the gender-differentiated impacts of climate change. The main argument is not only that climate change will be experienced by men and women differently but also that the impacts will hurt women more severely. Yet this theorization must employ theoretical lenses …

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Technology And The Sustainable Implementation Of The African Continental Free Trade Area (Afcfta) Through Women’S Integration, Philip Ademola Olayoku

Journal of African Policy Studies

The desire for economic prosperity on the African continent led to the African Continental Free Trade Area (AfCFTA), in line with the vision of the Organisation of African Unity (OAU), when it proposed the creation of an African Economic Community (AEC) by 2028. However, sustainable economic development will remain a mirage without inclusivity where no one is left behind, in line with the African Union’s Agenda 2063. This study explores the challenge of restricting women to economic margins in trade agreements under the AfCFTA and how this would undermine its implementation. It subsequently contends that women are integral to Africa’s …

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Broadening The Scope Of The "Justiciability" Debate To Include The Right To Development: An Analysis Of The African Human Rights Monitoring Bodies, Serges Djoyou Kamga

Journal of African Policy Studies

The right to development (RTD) is the most controversial human right of our time. Opponents argue that it is not justiciable. Besides the adoption of the Draft Covenant on the RTD, the right is binding in the African human rights system. It is on this backdrop that the article shows the justiciability of this right through its juridification and application in domestic courts. It also examines the role of African human rights monitoring bodies in broadening the scope of the “justiciability” debate to include the RTD. This article examines the African Commission and Court’s pronouncements on the RTD and unveils …

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Washington Report: Responsibilities In Tax Practice And Thor Power Tool, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

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Newly Proposed Regulations On Lifo Conformity: Lifting The Embargo On Full Disclosure On, Felix B. Laughlin

Tax Adviser

No abstract provided.

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The Tax Adviser, Volume 10, Number 9, September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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Subject Index, 12 Months Ended August 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

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Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

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Irs Inspection Service, Robert L. Rebein

Tax Adviser

No abstract provided.

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Net Operating Loss Deduction: Inequity Among Taxpayers, Jonathan J. Davies

Tax Adviser

No abstract provided.

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Definition Of A Preparer— Who Is He?, Marc A. Benjamin

Tax Adviser

No abstract provided.

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Cognitive And Behavioral Profile In A Child With Macrocerebellum - A Rare Congenital Brain Malformation, Betsy Baby, Gowthami Nair, Maniyan Lathikakumari Arya, Madhusoodanan Uranguladi, Ajina Khan, Soumya Sundaram

Journal of Pediatric Neurology

Macrocerebellum is a rare condition marked by an aberrant growth in the size of the cerebellum without any morphological or signal abnormalities. It can occur in isolation (nonsyndromic) or as part of various clinical syndromes such as Costello's syndrome, Sotos syndrome, Williams' syndrome, macrocephaly-capillary malformation syndrome, mucopolysaccharidosis, and Lhermitte–Duclos' syndrome. The most common clinical features described with macrocerebellum are developmental delay, hypotonia, ataxia, nystagmus, oculomotor apraxia, seizures, and facial dysmorphism. The exact pathophysiological basis underneath this condition is still unknown. We report the case of a 13-month-old boy who presented with developmental delay, nystagmus, and generalized hypotonia. The presence of …

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Toe Walking In A Formerly Preterm Child: Is It Just Cerebral Palsy?, Nankee K. Kumar, Ashley M. Bach, Deborah M. Zarnow, Kavita Desai, Benjamin C. Kennedy, Sonika Agarwal

Journal of Pediatric Neurology

Spastic diplegic cerebral palsy (CP) is common among children born preterm and is a known cause of toe walking. By contrast, pediatric tumors of the conus medullaris are rare. We report the case of a 28-month-old formerly extremely preterm male with global developmental delay who presented with toe walking, constipation, and asymmetric hypertonia of the lower extremities. Brain imaging revealed periventricular leukomalacia, ex-vacuo ventricular dilation, and cerebellar dysplasia consistent with a diagnosis of CP secondary to perinatal injury. Lumbar spine imaging obtained due to his worsening constipation and pain while walking demonstrated an intramedullary, well-circumscribed, contrast-enhancing lesion in the conus …

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The Spectrum Of Childhood-Onset Lower Motor Neuron Disease Of Spinal Muscular Atrophy Phenotype Associated With Survival Motor Neuron-2 Gene Deletion, Somenath Ganguly, Durga Prasad Chakraborty, Satyabrata Roychoudhury, Madhumita Nandi, Suman Das

Journal of Pediatric Neurology

Pediatric lower motor neuron disease is clinically and genetically heterogeneous. We characterized disease progression among children with the spinal muscular atrophy (SMA) phenotype having 2:0 (group A) and 2:1 (group B) of the survival motor neuron 1/2 (SMN1:SMN2) genotype over 1 year. We included children aged 0 to 12 with the SMA phenotype between January 2018 and December 2021. Their demographic, clinical (Children's Hospital of Philadelphia Infant Test of Neuromuscular Disorders [CHOP-INTEND] scores), electrophysiological, radiological, and genetic data were collected from past medical records. The sequential CHOP-INTEND scores and the compound muscle action potential (CMAP) amplitudes were compared using an …

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Epidemiological, Clinical, Etiological And Therapeutic Aspects Of Cerebral Palsy In Dakar, Rokhaya Diagne, Khalifa Ababacar Mbaye, Inès Nkongni Nepetsoun, Moustapha Ndiaye

Journal of Pediatric Neurology

Cerebral palsy is one of the most frequent causes of motor disability in children. The aim of our study was to characterize the epidemiological, clinical, paraclinical, etiological, and therapeutic aspects in Dakar. This was a retrospective and descriptive study from March 2010 to March 2020 at the Albert Royer National Children's Hospital and the Neurology Department of the Fann National University Hospital. We collected 913 patients, 13.7% of all pediatric neurology consultations, out of which 556 (60.9%) were males. The average age of the patients was 32.99 months (ranging between 25 days and 17 years). The most common subtype was …

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Beyond The Lawn: Bylaws For Biodiversity - Evidence-Based Recommendations For Future Practice And Policy Development, Nina-Marie Lister, Sabrina Careri

Cities and the Environment (CATE)

Across Canada and globally, there is growing momentum to mitigate the impacts of climate change and habitat loss on biodiversity. These challenges transcend the jurisdiction of any single government or agency. In response, people across urban areas are increasingly taking action, particularly through landscaping strategies that foster and support biodiversity at home in their gardens. In North American cities, private lands make up a significant and often majority of the urban matrix. As such, private lands offer opportunities to address anthropogenic socio-environmental impacts in cities in ways that complement municipal initiatives on public lands. Specifically, rewilding initiatives on private lands, …

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A Narrative Study Of How Secondary School Teachers Experience Generative Ai Writing Tools In The English Language Arts Classroom, Nick Brodell

Doctor of Education (EdD)

With the presence of artificial intelligence (AI) programs such as ChatGPT commonplace in secondary English language arts (ELA) classrooms, scholars and practitioners are both curious and skeptical about the technology’s ability to help students improve their ELA skills. Teachers have been using tutoring software and Web 2.0 technologies for decades, yet AI writing tools offer new functionalities. Teachers and administrators have experiences engaging with the benefits and burdens of the technology, and scholars of composition pedagogy, ITS (intelligent tutoring systems), and ML (machine learning) have theories about students using it for skills acquisition and practice. This study collected and analyzed …

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The Criminal Record As A Death Sentence: Unmasking The Ignored Realities Of Formerly Incarcerated University Graduates On Professional Licencing Challenges, Mbongiseni Mdakane, Bongani Innocent Nkambule, Sindile Amina Ngubane

Journal of Prison Education Research

Recently it is increasingly common practice for universities and professional registration councils to probe into applicants’ criminal records as a precondition for admission. Using social constructionism, this qualitative study explored the experiences of six formerly incarcerated individuals previously sentenced to life imprisonment, who hold professional university degrees in Law, Education, Psychology and Social Work and investigated whether having a criminal record had any bearing when applying for professional registration. The results indicate that due to the perceived stigma of, and discrimination against a criminal record, there exist varying degrees of criminal record disclosure ranging from partial, to full and non-disclosure. …

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Ti-Ulpcs: Threshold-Issuance - Un-Linkable Policy Compliant Signatures, Kiran Deep Ghosh

Master’s Dissertations

Digital signatures, as a strong cryptographic primitive, ensure the authenticity and integrity of signed messages. On one hand, no one can forge a verifiable signature without knowing the secret key, on the other hand, any correctly formed signature is always verifiable under the public key of the signer. Besides signing digital data, they serve as foundational components in more advanced cryptographic systems, including blind signatures, group signatures, direct anonymous attestation, e-cash, e-voting protocols, adaptive oblivious transfer, anonymous credential schemes, Policy-Compliant Signatures, etc. Policy-Compliant Signatures (PCS) enable the enforcement of joint policies between the signer and the verifier. A signature of …

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Zkipv: Zero-Knowledge Proofs For Image Provenance Verification, Bibek Ghosh

Master’s Dissertations

Recent advances in generative AI have significantly improved the ability to create photorealistic synthetic images, including so-called deepfakes, raising concerns about misinformation and the erosion of trust in digital media. Ensuring the integrity and authenticity of images, especially in sensitive domains like journalism, is thus increasingly critical. Existing solutions such as the C2PA (Content Provenance and Authenticity) framework provide origin verification through cameragenerated digital signatures, but fail to account for image modifications that invalidate these signatures. To address this limitation, we propose a zero-knowledge approach to verifiable image editing that preserves both integrity and privacy. This system, ZK-IPV, introduces a …

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Online Detection Of Tomato Internal And External Quality Based On Iot And Machine Learning, Gao Yanfei, Xu Xuefeng, Huang Yu, Zhao Xiaofei

Food and Machinery

［Objective］ To address the low efficiency and strong subjectivity of traditional manual tomato grading,this study developed an online tomato internal and external quality detection and grading system based on the Internet of Things (IoT) and machine learning technologies,enabling real -time,non -destructive detection of both internal and external quality attributes.［Methods］ By integrating machine vision and near -infrared spectroscopy,and leveraging IoT and machine learning algorithms,a comprehensive system for online,non-destructive tomato detection and grading was designed and implemented.Real -time acquisition of external images and internal spectral information of tomatoes was performed.External defects,shape index,and diameter were detected using deep learning models,while soluble solids content …

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The Rise Of Foss In India: Empirical Evidence And Insights From Cross-Sectoral Case Studies, Arul George Scaria, Suryaprakash Mishra, Shubham Shinde, Rashi Singhal

Research Reports

The report analyses the adoption of FOSS in India, primarily through case studies across four sectors (healthcare, education, finance, and software and IT services) and different types of organisations (start-ups, non-profits, medium, large, and public sector organisations). The study highlights both the benefits and challenges experienced by organisations using FOSS. The study illustrates that while organisations benefit from increased innovations, cost/ time savings, flexibility, and enhanced security, they also face challenges such as lack of enough skilled personnel and limited community support. Organisations are also seen taking a cautious approach to licensing, favouring permissive licenses over restrictive ones. Based on …

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Eric Johnson V. David Mazie

2025 Decisions

USDC for the District of New Jersey

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Welch Foods Inc. V. General Teamsters Local Union No. 397

2025 Decisions

USDC for the Western District of Pennsylvania

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Precision Spectral Measurements Of Chromium And Titanium From 10 To 250 Gev/N And Sub-Iron To Iron Ratio With The Calorimetric Electron Telescope On The International Space Station, O. Adriani, Y. Akaike, K. Asano, Y. Asaoka, E. Berti, P. Betti, G. Bigongiari, W. R. Binns, M. Bongi, P. Brogi, A. Bruno, N. Cannady, G. Castellini, C. Checchia, M. L. Cherry, G. Collazuol, G. A. De Nolfo, K. Ebisawa, A. W. Ficklin, H. Fuke, S. Gonzi, T. G. Guzik, T. Hams, K. Hibino, M. Ichimura, M. H. Israel, K. Kasahara, J. Kataoka, R. Kataoka, Y. Katayose, C. Kato, N. Kawanaka, Y. Kawakubo

Faculty Publications

The Calorimetric Electron Telescope (CALET), in operation on the International Space Station since 2015, collected a large sample of cosmic-ray (CR) iron and sub-iron events over a wide energy interval. In this Letter, we report an update of our previous measurement of the iron flux and we present-for the first time-a high statistics measurement of the spectra of two sub-iron elements Cr and Ti in the energy interval from 10 to 250 GeV/n. The analyses are based on 8 years of data. Differently from older generations of cosmic-ray instruments which, in most cases, could not resolve individual sub-iron elements, CALET …

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The Search For Magnetar Giant Flares In Archival Gamma-Ray Burst Data To Constrain Their Rates And Energetics, Aaron Trigg

LSU Doctoral Dissertations

Magnetar giant flares are rare, extremely bright bursts of gamma-rays from highly magnetized neutron stars. These events are difficult to identify because, at extragalactic distances, they can appear similar to other astrophysical phenomena. Only a handful have been confidently identified to date, limiting our understanding of their origin and physical properties. This dissertation focuses on expanding the sample of known events and enabling a more detailed characterization of their observational features. We report on two newly identified examples, GRB 180128A and GRB 231115A, that are consistent with a magnetar origin based on their spectral properties and association with nearby star-forming …

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Full-Text Articles in Entire DC Network

Subject Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants

Tax Adviser

Tax Clinic, Albert B. Ellentuck

Tax Adviser

Lump Sum Distributions And The Special 10-Year Averaging Election: ’78 Act May Alter The Decision, John O. Everett, Cathleen A. Geddeis

Tax Adviser

Unfinished Business: An Analysis Of The Permanent Forum On People Of African Descent, Satang Nabaneh

Journal of African Policy Studies

African Feminist Theories And The Gendered Dimensions Of Climate Change In Africa, Manase Kudzai Chiweshe

Journal of African Policy Studies

Technology And The Sustainable Implementation Of The African Continental Free Trade Area (Afcfta) Through Women’S Integration, Philip Ademola Olayoku

Journal of African Policy Studies

Broadening The Scope Of The "Justiciability" Debate To Include The Right To Development: An Analysis Of The African Human Rights Monitoring Bodies, Serges Djoyou Kamga

Journal of African Policy Studies

Washington Report: Responsibilities In Tax Practice And Thor Power Tool, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

Newly Proposed Regulations On Lifo Conformity: Lifting The Embargo On Full Disclosure On, Felix B. Laughlin

Tax Adviser

The Tax Adviser, Volume 10, Number 9, September 1979, American Institute Of Certified Public Accountants

Tax Adviser

Subject Index, 12 Months Ended August 1979, American Institute Of Certified Public Accountants

Tax Adviser

Tax Trends, E. S. Linett

Tax Adviser

Irs Inspection Service, Robert L. Rebein

Tax Adviser

Net Operating Loss Deduction: Inequity Among Taxpayers, Jonathan J. Davies

Tax Adviser

Definition Of A Preparer— Who Is He?, Marc A. Benjamin

Tax Adviser

Cognitive And Behavioral Profile In A Child With Macrocerebellum - A Rare Congenital Brain Malformation, Betsy Baby, Gowthami Nair, Maniyan Lathikakumari Arya, Madhusoodanan Uranguladi, Ajina Khan, Soumya Sundaram

Journal of Pediatric Neurology

Toe Walking In A Formerly Preterm Child: Is It Just Cerebral Palsy?, Nankee K. Kumar, Ashley M. Bach, Deborah M. Zarnow, Kavita Desai, Benjamin C. Kennedy, Sonika Agarwal

Journal of Pediatric Neurology

The Spectrum Of Childhood-Onset Lower Motor Neuron Disease Of Spinal Muscular Atrophy Phenotype Associated With Survival Motor Neuron-2 Gene Deletion, Somenath Ganguly, Durga Prasad Chakraborty, Satyabrata Roychoudhury, Madhumita Nandi, Suman Das

Journal of Pediatric Neurology

Epidemiological, Clinical, Etiological And Therapeutic Aspects Of Cerebral Palsy In Dakar, Rokhaya Diagne, Khalifa Ababacar Mbaye, Inès Nkongni Nepetsoun, Moustapha Ndiaye

Journal of Pediatric Neurology

Beyond The Lawn: Bylaws For Biodiversity - Evidence-Based Recommendations For Future Practice And Policy Development, Nina-Marie Lister, Sabrina Careri

Cities and the Environment (CATE)

A Narrative Study Of How Secondary School Teachers Experience Generative Ai Writing Tools In The English Language Arts Classroom, Nick Brodell

Doctor of Education (EdD)

The Criminal Record As A Death Sentence: Unmasking The Ignored Realities Of Formerly Incarcerated University Graduates On Professional Licencing Challenges, Mbongiseni Mdakane, Bongani Innocent Nkambule, Sindile Amina Ngubane

Journal of Prison Education Research

Ti-Ulpcs: Threshold-Issuance - Un-Linkable Policy Compliant Signatures, Kiran Deep Ghosh

Master’s Dissertations

Zkipv: Zero-Knowledge Proofs For Image Provenance Verification, Bibek Ghosh

Master’s Dissertations

Online Detection Of Tomato Internal And External Quality Based On Iot And Machine Learning, Gao Yanfei, Xu Xuefeng, Huang Yu, Zhao Xiaofei

Food and Machinery

The Rise Of Foss In India: Empirical Evidence And Insights From Cross-Sectoral Case Studies, Arul George Scaria, Suryaprakash Mishra, Shubham Shinde, Rashi Singhal

Research Reports

Eric Johnson V. David Mazie

2025 Decisions

Welch Foods Inc. V. General Teamsters Local Union No. 397

2025 Decisions

Faculty Publications

The Search For Magnetar Giant Flares In Archival Gamma-Ray Burst Data To Constrain Their Rates And Energetics, Aaron Trigg

LSU Doctoral Dissertations