Digital Commons Network^™

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii) Part, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 4, April 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended March 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Washington Report: Meeting With Irs: Compliance And Taxpayer Service And Returns Processing Issues, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountatax Administration Subcommitteents. Federal Tax Division.

Tax Adviser

No abstract provided.

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

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 3, March 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended February 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Lifo Layer Valuations Under The Dollar-Value Index Method, Laroy W. Wolff Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Rev. Proc. 80-51 And The New Irs Rules For Changes In Accounting Methods, Jeffery P. Capron

Tax Adviser

No abstract provided.

Tax Contingency Audit Workpapers: Current Developments, Observations, And Proposals, William T. Diss, Robert E. Hanson

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended December 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

A Novel Approach To Increase Accuracy In Remotely Sensed Evapotranspiration Through Basin Water Balance And Flux Tower Constraints, Kul Khand, Gabriel B. Senay, Mackenzie Friedrichs, Koong Yi, Joshua B. Fisher, Lixin Wang, Kosana Suvočarev, Arman Ahmadi, Housen Chu, Stephen Good, Kanishka Mallick, Justine Missik, Jacob A. Nelson, David E. Reed, Tianxin Wang, Xiangming Xiao

Biology, Chemistry, and Environmental Sciences Faculty Articles and Research

Remote sensing-derived evapotranspiration (RSET) products capture the spatiotemporal variations of evapotranspiration (ET) from field to basin scales with unprecedented details. However, their accuracy varies across RSET estimation methods and diverse hydroclimate regions. While ET modeling efforts to account for biophysical processes and controlling parameters have made good progress in recent years, a parallel approach of integrating in-situ ET with RSET could reduce biases in RSET products. Basin water balance ET (WBET) and flux tower ET are widely applied to evaluate RSET accuracy, yet such ET measurements are rarely used for RSET bias corrections, especially for large area applications. To address …

Prediction Of Generalized Anxiety Disorder Treatment Outcomes With Neurobehavioral Responses To Approach-Avoidance Conflict: A Randomized Clinical Trial., Hannah Berg, Timothy J. Mcdermott, Rayus Kuplicki, Hung-Wen Yeh, Wesley K. Thompson, Ryan Smith, Elisabeth Akeman, Namik Kirlic, Ashley Clausen, Mallory Cannon, Evan White, Christopher R. Martell, Kate B. Wolitzky-Taylor, Michelle G. Craske, James L. Abelson, Martin P. Paulus, Robin L. Aupperle

Manuscripts, Articles, Book Chapters and Other Papers

Treatments for generalized anxiety disorder (GAD) often aim to address maladaptive approach-avoidance behavior patterns. Approach-avoidance conflict (AAC) offers a potential framework for identifying treatment outcome predictors and informing optimization of GAD treatment. The current study examined whether pre-treatment neurobehavioral AAC indices predict symptom improvement in behavioral activation (BA) and exposure therapy (EXP) for GAD. Treatment-seeking adults meeting criteria for GAD completed a randomized clinical trial with pre-treatment blinding, conducted from 2016-2021. Participants were randomized to complete 10 manualized sessions of BA or EXP. Participants completed an AAC task during functional magnetic resonance imaging pre-treatment. Computational parameters of task behavior were …

Preliminary Investigation Of The Association Between Epigenetic Aging Acceleration And Amyloid Biomarkers In Bipolar Disorder, Gabriel R Fries, Steven De La Garza, Ning O Zhao, Andres W Bass, Camila N C Lima, Nobuhide Kobori, Tatiana Barichello, Gustavo Turecki, Paul E Schulz, Breno S Diniz, Jair C Soares

Faculty, Staff and Student Publications

Objectives: Bipolar disorder (BD) has been associated with an elevated risk of Alzheimer's Disease (AD). We assessed AD biomarkers in BD and tested whether epigenetic aging (EA) acceleration is associated with changes in these markers.

Design, setting, participants: Cross-sectional study of n = 58 living individuals with BD and n = 20 age- and sex-matched control participants, as well as analyses of postmortem brain samples (Brodmann area 9/46) from n = 46 individuals with BD.

Measurements: Amyloid beta (Aβ)40, Aβ42, and total Tau levels were measured in plasma from individuals with BD and controls, and Aβ42 levels were measured in …

The Creation And Evaluation Of An Engineering Student Leadership Academy, Jean Mclaughlin, Thuy Vu, Seokmin Kang

Teaching and Learning Faculty Publications

This article describes the creation and evaluation designed to support student success through their inclusion in a variety of professional and technical training programs. The opportunity to develop a leadership academy specifically for engineering students allowed faculty program coordinators to deliver content that was normally not available to students at this Hispanic-Serving Institution (HSI). We implemented and evaluated the leadership academy using a mixed-methods approach involving multimedia interviews and two traditional survey data collection techniques. Traditional online surveys gave quick feedback to coordinators on what the students found valuable, with the biggest change in programming being the spreading out of …

Towards A Theoretical Account Of The Refugee In International Law, Catherine Dauvergne

All Faculty Publications

The ambition of this work is to describe what it would mean to interject the concept of the refugee into theoretical accounts of international law and to argue that this undertaking is overdue and increasingly necessary. The starting point is the twinned observations that the refugee is almost entirely absent from international legal theory, and that refugee law scholarship has rarely engaged with the dominant narratives of international legal theory. Despite being a creature of the law, the refugee is more theoretically anchored in accounts of international relations than in theoretical accounts of the law. The article begins outside legal …

Pan-Cancer, Multi-Omic Correlates Of Survival Transcending Tumor Lineage Across 11,019 Patients Reveal Targets And Pathways, Yiqun Zhang, Fengju Chen, Chad J Creighton

Faculty, Staff and Students Publications

Molecular correlates of cancer patient overall survival (OS) can provide new insights. Here, we systematically cataloged pan-cancer, multi-omic correlates of OS transcending tumor lineage across 11,019 patients, involving multiple cancer types while correcting for cancer-type-intrinsic OS differences. Significant fractions of genes with mRNA associated with OS in pan-cancer analyses showed concordant associations at the levels of DNA copy number alteration or methylation. Pan-cancer gene signatures of T-cell and macrophage tumor infiltrates were associated with better and worse OS, respectively. Pathways implicated by molecular OS associations included metabolism, PI3K/Akt, Wnt, and TGF-beta receptor. Significant fractions of worse OS-associated genes were essential …

Exact Solutions Of M-Fractional Complex Ginzburg-Landau Equation Via Two Analytical Methods, Nematollah Kadkhoda, Mojtaba Baymani, Maad M. Mijwil, Mostafa Abotaleb

Iraqi Journal for Computer Science and Mathematics

This article investigates the M-fractional complex Ginzburg-Landau (CGL) equationby utilizing the modified simplest equation method and the modified G'G-expansion method. The CGL holds significant importance in the realm of oscillatory phenomena and optical fibers. By implementing a fractional complex transformation, the M-fractional CGL equation is transformed into an ordinary differential equation (ODE).By employing these methodologies, bright periodic solutions, periodic solutions, and dark wave solutions relevant to phenomena witnessed in nonlinear optics or plasma environments are ascertained.It is demonstrated that these methods are very powerful and efficient to solve many fractional differential equations.

Reason for Expression of Concern: …

Enhancing Image Denoising Performance Through Cosine Similarity-Based Block Matching And Adaptive Thresholding - Ca-Ebm3d, R. Padmapriya, A. Jeyasekar

Iraqi Journal for Computer Science and Mathematics

Image denoising plays a vital role in enhancing visual quality by effectively suppressing noise while retaining critical image structures and textures. Traditional Block-Matching and 3D (BM3D) Filtering techniques, although widely adopted, often encounter challenges in achieving an optimal trade-off between noise reduction and feature preservation due to limitations in fixed-thresholding strategies and suboptimal block matching. To address these shortcomings, this study introduces a novel Cosine Adaptive BM3D (CA-BM3D) approach, which integrates cosine similarity for more accurate block matching and incorporates adaptive thresholding to enhance denoising efficiency. The proposed method was evaluated on six standard 8-bit grayscale images such as Leena …

Challenges And Constraints In Trajectory Planning For Autonomous Robots, Jawad Abdouni, Tarik Jarou, Toufik Mzili, Abderrahim Waga, Karima Bensassi

Iraqi Journal for Computer Science and Mathematics

Autonomous mobile robots have revolutionized navigation by operating without human intervention, leveraging advanced data acquisition systems such as cameras, radar, and LIDAR, along with sophisticated planning, localization, and control algorithms. A critical challenge in this domain is path planning: determining optimal trajectories to ensure safe and efficient travel in diverse environments. This paper addresses the need to systematically evaluate trajectory-planning algorithms, whose selection directly impacts navigation performance. We present a comprehensive analysis of various classes of path-planning methods, detailing their advantages, limitations, and application contexts. By comparing these algorithms, we identify key criteria for selecting the most suitable approach for …

Diagnosis Of Covid-19 And Viral Pneumonia With Chest X-Ray Images Using Resnet-34, Sudhir Anakal, Krishna Prasad K, Chandrashekhar Uppin, Dileep Kumar M

Iraqi Journal for Computer Science and Mathematics

COVID-19 is a highly contagious viral infection that primarily affects the respiratory system, causing symptoms such as high fever, cough, and severe respiratory distress. Early detection of the disease is of utmost importance to control the spread and severity. Common diagnostic methods include Reverse Transcription Polymerase Chain Reaction (RT-PCR), antigen tests, chest X-rays, and computed tomography (CT) scans. Similarly, viral pneumonia, another severe lung infection, leads to fluid or pus accumulation in the lungs, causing symptoms such as chest pain, fatigue, excessive sweating, and nausea. The elderly and young children are particularly vulnerable to severe complications. Similarly, viral pneumonia, another …

Efficacy And Rationale Of Differentiated Racecadotril Doses Combined With Bifidobacterium Triple Viable In Managing Pediatric Persistent Diarrhea: A Comprehensive Analysis, Yanrong Liu, Li Ma, Dian Jin, Jingli Peng, Han Wei, Xueyun Zhang, Yajing Wu

Journal of Pediatric Infectious Diseases

Objective: Pediatric persistent diarrhea poses a severe burden on children's health. This study investigates the efficacy and fundamental mechanisms of varying doses of racecadotril in combination with bifidobacterium triple viable for treating this condition in children. Methods: Employing a randomized controlled trial design, participants diagnosed with pediatric persistent diarrhea were randomly allocated to a high-dose group (observation) and a low-dose group (control), both treated with racecadotril combined with bifidobacterium triple viable. During treatment, clinical parameters were meticulously recorded and analyzed. ELISA techniques were utilized to quantify alterations in immune, inflammatory, and oxidative stress markers in serum. Quantitative culture methods for …

Soft-Polymeric Contact Lenses Brands Evaluation According To User Preferences, Lina M. Shaker, Wan Nor Roslam Wan Isahak

AUIQ Technical Engineering Science

The development of soft-polymeric contact lenses (SPCLs) has significantly enhanced vision correction by integrating advanced polymeric materials with optimized optical properties. This study examines the impact of refractive index (RI), oxygen permeability (Dk/t), and water content (EWC%) on visual quality and ocular health, correlating material properties with user-reported experiences. A survey of 5,585 medical SPCL users revealed that 31% experienced ocular fatigue and redness, often linked to optical aberrations and replacement frequency. Notably, commercially available SPCLs exhibit RI values ranging from 1.37 to 1.43, deviating from the natural ocular tissue RI (∼1.33), which contributes to light distortions and reduced visual …

Enhancing Energy Yield In Horizontal Axis Wind Turbines Via Optimized Tip Speed Ratio And Intelligent Power Regulation Techniques, Latif Ibraheem, Lan Liu, Mustafa M. Hathal, Raphaël Hervouet-Baranger, Yuxuan Lin, Yutian Zhang, Julien Foubert

Terra Joule Journal

Harnessing wind energy efficiently is crucial for advancing renewable energy solutions and reducing reliance on fossil fuels. The current study explores performance enhancement techniques for Horizontal Axis Wind Turbines (HAWTs) by optimizing the Tip Speed Ratio (TSR) and integrating intelligent Maximum Power Point Tracking (MPPT) control strategies. Through theoretical analysis and Simulink-based simulations, the investigation assesses the influence of key operational parameters such as blade radius, wind velocity, and dynamic power regulation methods on overall turbine performance. Findings indicate that maintaining an optimal TSR is essential for maximizing aerodynamic efficiency, as deviations lead to substantial power losses. While increasing blade …

Effects Of 25-Hydroxyvitamin D₃ Supplementation As A Partial Replacement For Vitamin D₃ On Laying Performance, Egg Quality, And Bone Traits In Late-Stage Laying Hens, Morakot Nuntapaitoon, Nan Choisunirachon, Somporn Techangvamsuwan, Jiramate Jittidecha

The Thai Journal of Veterinary Medicine

The objective of this study was to assess the impact of dietary 25-hydroxy vitamin D₃ (25OHD₃) supplementation during the late laying hens on egg quality, hen performance and bone computerized tomography (CT) scanning parameters. In total, 24,862 Hy-Line Brownmax hens of 61 weeks old were randomly divided into two groups: the control group (n = 12,368) received a diet containing vitamin D₃ at 3,000 IU/kg, and the treatment group (n = 12,494) received a diet containing vitamin D3 at 1,500 IU/kg and 25OHD₃ at 1,500 IU/kg. The dietary intervention from 61 weeks of age to …