Digital Commons Network^™

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

Tax Adviser

No abstract provided.

Sec. 338: Structuring A Tax Reimbursement Agreement, Michael S. Schadewald

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 15, Number 4, April 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Washington Report: Aicpa Comments On Tax Legislation Proposals, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee

Tax Adviser

No abstract provided.

Preparation For Spiritual Leadership From A Biblical Worldview Through Mentoring At Southern Adventist University, Joseph Khabbaz

The Journal of Biblical Foundations of Faith and Learning

‎This paper explores the theological and educational foundations for cultivating spiritual leadership through mentorship within the context of a Christian university, with a focus on Southern Adventist University. Anchored in a biblical worldview, the study examines how holistic student transformation—integrating behavior, beliefs, and worldview—can be fostered through intentional mentoring relationships that respond to students’ core questions of identity, belonging, and purpose (IBP). The paper articulates a framework of biblical transformation that extends beyond cognitive development to character formation rooted in Christlikeness. The author presents the Transformational Conversations Framework, a mentoring tool that guides faculty and staff in engaging students …

Non-Overlapping Magisteria Vs. Unity In Knowledge, Kenneth E. Caviness Phd

The Journal of Biblical Foundations of Faith and Learning

One philosophical option available to the scientist who believes in God is non-overlapping magisteria (NOMA): treating the domains of science and faith as separate, with science and logic used for the empirical realm (fact and theory) and religion for questions of morality and ultimate meaning. At first glance this seems better than an inconsistent or disjoint worldview, which may require accepting mutually inconsistent “truths” or believing one thing in church and another during the rest of the week. In this paper, arguments for and against NOMA are reviewed, and note made of the fractured and/or illogical thinking that it requires. …

Genetic Algorithms From A Biblical Perspective, Richard L. Halterman Phd

The Journal of Biblical Foundations of Faith and Learning

The dominant opinion expressed by the scientific community is that life on earth as we observe it today evolved over millions of years from more primitive organisms. Its adherents insist that naturalist forces drive this process, and it is unaided by any form of intelligent oversight. In contrast, a biblical worldview upholds the Bible’s account of a six-day special creation by an all-powerful Creator. The competition between these two worldviews appears unresolvable. Complete resolution would require time travel to absolutely certify the winner. Indirect evidence can sway opinions, but individuals do not always apply sound logical reasoning when forming their …

Biblical Themes In Spanish Instruction, Adrienne J. Royo

The Journal of Biblical Foundations of Faith and Learning

This paper seeks to answer the question, when teaching Spanish, does one have to be in a certain venue to be able to share God and the Bible? Through exploration of legends, myths, traditions, Spanish proverbs, and names of geographical locations, as well as personal experiences, the question is answered, elucidating the fact that the sharing of God’s Word is not dependent upon the venue, it is centered in a sense of intentionality in seeking opportunities appropriate to the setting and the occasion. In a spiritual and physical sense, Psalm 19:1 (KJV) defines the world around us when David declares: …

Jesus’ Model Of Teaching With Relationship-Rich Techniques To Establish A Biblical Worldview, Cynthia Gettys Ph.D., Robert Overstreet Ph.D, Polina Kadatska

The Journal of Biblical Foundations of Faith and Learning

The classroom, whether physical or virtual, is the primary point of contact between faculty-student and student-student. It is the single most important venue for students to experience the learning environment, build webs of relationships, and ask questions of meaning and purpose. One of the most important things faculty and staff can do is help university students build a diverse social network and develop a biblical worldview while they are at the university. An individual’s worldview affects all aspects of life, especially decisions related to professions and vocations. This paper emphasizes how to teach as Jesus did by including examples of …

A Relational God And Why Worldview Self-Examination Is A Crucial Component Of Christian Education, David R. Nelsen Ph.D

The Journal of Biblical Foundations of Faith and Learning

Christian education seeks to transform the lives of its students, preparing them to serve both in their present life and in the life to come. At the center of this process are the students and how they currently think, act, and make sense of the world around them i.e., their worldview. Thus, preparing students for service both here and in the hereafter requires that students become aware of and take control of their worldview systematically and deliberately. Ultimately, this facilitates their ability to form a lasting and transformative relationship with God. Here I present a biblical foundation for why students …

A Precedential Grand Slam: The Timely Opportunity Before The Supreme Court To Clarify And Reform Obscenity Law, Jordan Wallace

Tulsa Law Review

No abstract provided.

Lgbtq Wedding Party: Conscientous Objections To The Enforcement Of Anti-Discrimination Law, Ioanna Tourkochoriti

Tulsa Law Review

No abstract provided.

Towards Multi-Modal Multi-Document Understanding Capabilities In Foundation Models, Chuhan Li

Computer Science Theses

Contemporary foundation models are predominantly evaluated on isolated documentor image-understanding tasks, thereby overlooking the inherent multimodal multi-document reasoning that characterizes scientific inquiry. To bridge this gap, M3SCIQA is introduced, aMulti-Modal,Multi-document Scientific Question Answering benchmark crafted to test foundation models in practical scientific research settings. A comprehensive evaluation of 18 leading foundation models shows a substantial performance gap between models and human experts. Detailed error analysis reveals persistent deficiencies in both scientific visual reasoning tasks and long-range retrieval. Addressing the former, SPACECUE offers a concise yet effective visual prompting that overlays grid coordinates and Semantic-SAM masks …

Towards Practical And Real-Time Decoding Of Quantum Hypergraph Codes, Binghong (Leo) Li

Computer Science Theses

Quantum error correction (QEC) enables scalable quantum computation by detecting and correcting physical errors. However, decoding remains a key bottleneck—particularly for quantum low-density parity-check (qLDPC) codes, whose hypergraph structures demand complex reasoning. Most existing decoders are either too slow for real-time use or lack formal guarantees, and often struggle to generalize across diverse quantum hardware.

This thesis introduces the Minimum-Weight Parity Factor (MWPF) algorithm, a unified and certifiable decoding formulation that extends minimum-weight perfect matching to general hypergraph-based stabilizer codes. We focus on making MWPF practical and performant through a two-phase decoding architecture, consisting of a fast search phase and …

Exploring The Limits Of Multimodal Foundation Models For Visual Temporal Reasoning And Gesture Recognition Tasks, Ziyao Shangguan

Computer Science Theses

Multimodal foundation models (MFMs) have demonstrated impressive capabilities in static vision-language tasks such as image captioning, video summarization, and cross modal retrieval. However, their ability to reason over time—especially in gesture-rich video inputs—remains limited. This thesis investigates the temporal reasoning capabilities of MFMs in the context of gesture understanding, a critical component for enabling more expressive human-robot interaction. Through a preliminary study, we show that prompting-based strategies offer only marginal improvements in temporal reasoning, despite producing accurate frame-by-frame descriptions.

To more rigorously evaluate these limitations, we introduce TOMATO, a benchmark designed to assess visual …

A Disruptive Innovation: Teaching Students To Take Risks In The Creative Industries, Jessica Hughes

Staff Scholarship - Australia & Dubai

This article addresses the reluctance of creative industries students to embrace risk in their critical analyses and creative projects, often leading to formulaic work. Drawing on pedagogical reflections, it outlines the introduction of a revised project structure, 'The Disruptive Innovation,' designed to deliberately encourage students to reach beyond their creative comfort zones. This new structure asks students to intentionally disrupt and transform their initial, 'safe' creative work. By applying flow theory and shifting assessment emphasis toward the documented process of experimentation rather than the final product, the approach aims to build resilience against anxieties about failure. This pedagogical shift seeks …

Utah People And Environment Poll 2024/25 Descriptive Report, Jessica Schad, Sydney Fisk, Zubair Barkat

Utah People and Environment Poll (UPEP)

In spring of 2023, faculty and graduate students at Utah State University (USU) started the Utah People and Environment Poll, or UPEP, to survey adult Utah residents about their perceptions on environmental issues of importance to the state. From November 2024 to January 2025 the second iteration of the survey was conducted. While some questions remained the same, others were added to account for new interests of the team and emergent environmental issues of interest.

Illuminating The Iceberg: Brain Science And Punitive Damages In Libel Cases, Catherine J. Cameron

Tulsa Law Review

No abstract provided.

Building Grantor Trusts Back Better, Eric Reis

Tulsa Law Review

No abstract provided.

Knowledge And Punishment: The Prison-Industrial Complex And Epistemic Oppression, Lark Mulligan

The Scholar: St. Mary's Law Review on Race and Social Justice

No abstract provided.

Letter From Jeffrey Kadet To The Internal Revenue Service Re: Notice 2025-6, T.D. 10022, Reg-107420-24, Jeffery M. Kadet

Articles

I applaud the thought, care, logic, and thoroughness that are reflected in the recently finalized regulations in T.D. 10022 and the proposed regulation in REG-107420-24. I hope the comments set forth below will be useful to you. I am happy to respond to written questions or to discuss the comments herein by phone. If it is decided to hold public hearings and it is possible to provide testimony remotely by phone or electronic medium, then I request that I be allowed to present and discuss some of the matters raised within this submission.

In the following pages, I have provided …

Usa V. Brando Mancebo

2025 Decisions

USDC for the Middle District of Pennsylvania

An Artificial Neural Network-Based Battery Management System For Lifepo4 Batteries, Roger Painter, Ranganathan Parthasarathy, Lin Li, Irucka Embry, Lonnie Sharpe, S. Keith Hargrove

Civil and Architectural Engineering Faculty Research

We present a reduced-order battery management system (BMS) for lithium-ion cells in electric and hybrid vehicles that couples a physics-based single-particle model (SPM) derived from the Cahn–Hilliard phase-field formulation with a lumped heat-transfer model. A three-dimensional COMSOL® 5.0 simulation of a LiFePO4 particle produced voltage and temperature data across ambient temperatures (253–298 K) and discharge rates (1 C–20.5 C). Principal component analysis (PCA) reduced this dataset to five latent variables, which we then mapped to experimental voltage–temperature profiles of an A123 Systems 26650 2.3 Ah cell using a self-normalizing neural network (SNN). The resulting ROM achieves real-time prediction accuracy comparable …

Physicians Need Absolutes: Why Healthcare Fraud Should Not Be Subjective Under The False Claims Act, Cassidy Monroe

Tulsa Law Review

No abstract provided.

Gendered Expectations: Do Voters Reward Women For Supporting Women's Interests?, Nichole M. Bauer, Anna Gunderson, Jeong Hyun Kim, Elizabeth Lane, Belinda Davis, Kathleen Searles

Faculty Publications

Are women legislators punished for not supporting women's substantive policy interests? We test these gendered expectations. We marshal an original content analysis of cable news coverage and two survey experiments testing voters' assessment of hypothetical legislators on the issues of abortion and equal pay. We find that voters rate both women and men legislators positively for supporting women's issues and negatively evaluate legislators of both genders when they do not support women's interests. We also find that women voters negatively evaluate women legislators who act against women's interests at a greater rate than men voters. While we do not find …

Burnout, Life Satisfaction, And Meaning-Focused Coping In Correctional Mental Health Providers, Danielle Janet Tsamouris

Walden Dissertations and Doctoral Studies

Studies have found that burnout among correctional mental health providers is related to unique stressors that impact their physical, psychological, and emotional health, including the perceived and actual threat of violence. Using the transactional theory of stress and coping, the purpose of this quantitative study was to examine the influence of burnout and meaning-focused coping strategies on life satisfaction in correctional mental health providers. Online survey data from 102 master’s-holding correctional mental health professionals were recruited by SurveyMonkey who also administered the survey. Results from a standard multiple regression analysis suggested that meaning-focused coping strategies significantly and positively influenced life …

2025 Commencement Program, New York Law School

Commencement Programs

No abstract provided.

Using Ai As A Responsible Technology - A Guide To The Future Of Work, Eric F. Martinez-Valerio Mr.

Student Theses and Dissertations

The capstone project, Using AI as A responsible Technology – A guide to the future of work is culmination of the last 2 years while in the Masters in Corporate Communications program at Baruch College. It is a training guide framework that is built upon the current discussions on the rise of Generative Artificial Intelligence (GenAI) in the workplace in recent years and aims to help organizations bridge the real time knowledge gap that is forming between individuals who have been using GenAI already and individuals who have not yet engaged with this new technology altogether. The framework for this …

Perianal Infections Update, Boris Garber, Jonathan Glauser

Faculty Scholarship

Purpose of Review We describe the evaluation, treatment, and disposition of patients presenting with perianal and rectal complaints, specifically focusing on identifying and treating various infectious diseases affecting this area. Risk factors and preventative strategies are also discussed where known. Recent Findings Several professional medical associations, namely the World Society of Emergency Surgery and the American Association for the Surgery of Trauma, recently promulgated new guidelines concerning the diagnosis and management of common infectious rectal disorders [1]. The American College of Radiology also published its criteria for choosing appropriate imaging modalities for anorectal disease [2]. Additionally, new meta-analyses have been …