Digital Commons Network^™

Washington Report: Tax Division’S Suggested Questions And Answers On Sec. 6661 “Substantial Understatement Of Liability”, Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Consolidated Foreign Tax Credit (Part I), John L. Kramer, Robert L. Gardner

Tax Adviser

No abstract provided.

Tax Contingency Audit Workpapers: 1981-1982 Developments, Observations And Proposals, William T. Diss, Robert E. Hanson

Tax Adviser

No abstract provided.

Compliance Provisions Of Tefra, Martin L. Kamerow

Tax Adviser

No abstract provided.

The Burden Of Anemia On Clinical Outcomes In Patients Undergoing Transcatheter Aortic Valve Replacement: A Nationwide Analysis, Emmanuel Olumuyide Md, Alexandra Olavarrieta Md, Steff Thomas Ms, Ezaz Rahman Ms, Abdul Kareem Lukan Md

Scientific Day

No abstract provided.

The Menstrual Cycle And Relationships, Anna Stewart

Family Perspectives

No abstract provided.

Vision Ai-Enabled External Monitor Brightness Adjustment, Hp Inc

Defensive Publications Series

Modern computing environments increasingly incorporate multiple external monitors, enhancing productivity and workflow. However, adjusting monitor brightness remains cumbersome due to inconvenient physical buttons and inconsistent software settings across different devices. This invention introduces an intelligent brightness control system, utilizing Vision AI technology and software, allowing users to adjust external display brightness simply by looking at the monitor and pressing a hot key on their laptop keyboard.

Enabling Calibration Of A Second Monitor From A Calibrated Primary Monitor, Hp Inc

Defensive Publications Series

This disclosure relates to the field of computer displays (monitors) with application of Video & Color components to better meet Color Critical User needs.

Monitors can be designed to either be Color Calibrated or not, depending on the User needs for color accuracy in their field of work.

In order to be color calibrated, a specialized color pipeline needs to be part of the overall monitor design, in order to correct for the imperfections of the Panel or of any of its components (color filters, LEDs, materials, Quantum dots, etc.) used.

Color calibrated high performance displays are usually full-featured premium …

Can The Location Of Angina Predict The Site Of Coronary Artery Occlusion In Acute Myocardial Infarction? – The Acolyte Study, Kamal Sharma, Ashwati Konat, Poojan Prajapati, Kavya Darji, Shalin Rawal, Vatsa Bhavsar, Prahar Darji, Yashrajsinh Gohil, Masum Patel, Shubham Patel, Parjanya Bhatt, Yashvi Pethani, Stuti Shah, Hardik Desai

Journal of the Saudi Heart Association

Aim: To evaluate the relationship between the location of chest pain (topography) and the site of coronary artery involvement in patients with acute coronary syndrome (ACS) undergoing percutaneous transluminal coronary angioplasty (PTCA).

Materials and Methods: This prospective, observational study included 411 consecutive ACS patients admitted to a tertiary care center between January 2017 and December 2019. A total of 589 angina topographic sites were analyzed. The site and characteristics of chest pain, along with electrocardiogram and coronary angiography findings, were documented and assessed for correlation with the involved coronary artery.

Results: Among the 411 patients, 337 (82.0%) were male and …

Effect Of Cardiac Rehabilitation Program On Left Ventricular Systolic Function In Patients With Breast Cancer Receiving Anthracycline-Based Chemotherapy Using Two-Dimensional Speckle Tracking Echocardiography, Sarah Mohamed Abdelhady, Ahmed Kadry Araquib, Adel Mohamed Shabana, Adel Gamal Hassanein, Ramy Raymond Elias

Journal of the Saudi Heart Association

Objectives: Anthracyclines used in the treatment of breast cancer are known for their cumulative cardiotoxic effect. Two-dimensional speckle tracking echocardiography is a promising technique in detection of subclinical cardiotoxicity. Cardio-oncology rehabilitation is a new field aiming to decrease the risk of cardiovascular diseases and improve cardiopulmonary fitness among cancer patients

Methods: The study included 100 female patients with de novo breast cancer and treated with anthracycline-based chemotherapy. Patients were randomly assigned into two groups in a 1:1 ratio. Group (1) included patients who were allocated to cardiac rehabilitation program in addition to their regular chemotherapeutic drugs and group 2 …

Promoting Parent-Child Connectedness: Insights From A Parent Education Training, Bisola E. Duyile, Robyn Becker, Kate Papas, Shanta Pamphile

Journal of Interprofessional Practice and Collaboration

Purpose: This study explores the interrelationship of speech, language, and literacy development, parent-child connectedness, and children’s mental health when viewed as social determinants of health, specifically among families of children with developmental disabilities. Through interprofessional collaboration, researchers aim to identify effective strategies that parents can use to enhance their children’s communication skills and emotional well-being.

Methods: A mixed methods design was employed, involving a post-workshop survey completed by five mothers. The quantitative component included Likert scale items to measure satisfaction with social support. We also evaluated satisfaction with the workshop. The qualitative component comprised open-ended questions about newly learned tools …

Enhancing Interprofessional Collaboration Among Rehabilitation Professionals For Spinal Cord Injury Care In Pakistan, Shala Cunningham, Martina Lukin, Neelum Zehra, Rachael Lowe, Abdulgafoor Bachani

Journal of Interprofessional Practice and Collaboration

Purpose

The purpose of this study was to explore the effectiveness of a course series for the rehabilitation of patients with spinal cord injury (SCI) on participants’ perceptions of interprofessional collaboration and teamwork.

Problem

In Pakistan, the prevalence of SCI has surged, highlighting the need for coordinated rehabilitation services. However, individuals with SCI in Pakistan often receive little to no rehabilitation after their injury, which negatively impacts their recovery outcomes. Furthermore, the understanding of collaborative education and practice appears to be limited within health organizations in Pakistan.

Significance

This study highlights the effectiveness of an interdisciplinary education program in improving …

An Innovative Constraint-Induced Movement Therapy (Cimt) Program Design And Case Study To Address Upper Extremity Use And Spatial Inattention, Mark Blanchard, Ingrid A. Franc, Payton Nisby, Michelle Arceneaux, Kathleen Chapiesky, Genevieve Ducros, Austin Brannon

Journal of Interprofessional Practice and Collaboration

Introduction: Common consequences of stroke include decreased upper extremity function and spatial inattention, both of which cause difficulties in occupational performance in activities of daily living. Constraint-Induced Movement Therapy (CIMT) is an intervention that has been utilized to improve these consequences of stroke.

Methods: This single case study describes the design and results of a two-week modified CIMT (mCIMT) program that used an enhanced visual and auditory feedback system, the Flint Rehab FitMi device, to address both upper extremity function and left spatial inattention in one participant. Left spatial awareness was encouraged during mCIMT activities by striking targeted pucks placed …

2025 May 20 - Medical Student Education Committee Minutes, Medical Student Education Committee, East Tennessee State University

Medical Student Education Committee Minutes

No abstract provided.

Systematic Review On The Treatment Of Emotional Abuse Victimization In Women By An Intimate Partner, Günnur Karakurt, Rhea D’Silva, Çerağ Oğuztüzün, Ankita Choudhary, Keming Gao, Shari Bolen

Faculty Scholarship

Purpose: Emotional partner abuse, often closely intertwined with physical assault, involves persistent emotional mistreatment by an intimate partner. Despite its significance, research specifically focusing on emotional IPV is limited. This study systematically reviews the effectiveness of treatments for women victimized by emotional abuse from an intimate partner. Methods: Following the guidelines outlined in the Cochrane Handbook for Systematic Reviews of Interventions, we identified four relevant studies published between 2010 and 2019 with interventions designed for survivors of IPV. Results: The total sample size of 857 was included in the current study (I² = 95%). Our systematic review revealed two …

Leveraging Reduced Order Models And High-Fidelity Simulations For Efficient Multifidelity Uncertainty Quantification Of Thermal Systems, Jakob G. Bates

Theses and Dissertations

Simulation-led design is becoming an important part of thermal systems design. Simulations of thermal systems continue to improve in their fidelity, but this comes with an increased computational cost. Additionally, uncertainty in simulation inputs, such as thermophysical properties, leads to uncertainty in simulation outputs. For simulations to be used rigorously for simulation-led design, this uncertainty must be quantified. Performing uncertainty quantification on thermal simulations is made difficult by their many uncertain parameters and high computational cost. Multifidelity uncertainty quantification is a set of methods that reduce the cost of uncertainty quantification by leveraging high-fidelity, high-cost simulations with low-fidelity, low-cost simulations. …

The Future Of The Us Marine Seafloor And Subseafloor Sampling Capabilities, Future 2024 Pi-Team, Olga Libman‐Roshal

Department of Earth and Environmental Studies Faculty Scholarship and Creative Works

Recent changes in US oceanographic assets are impacting scientists' ability to access seafloor and sub-seafloor materials and thus constraining progress on science critical for societal needs. Here we identify national infrastructure needs to address critical science questions. This commentary reports on community-driven discussions that took place during the 3-day FUTURE of US Seafloor Sampling Capabilities 2024 Workshop, which used an “all-hands-on-deck” approach to assess seafloor and sub-seafloor sampling requirements of a broad range of scientific objectives, focusing on capabilities that could be supported through the US Academic Research Fleet (US-ARF) now or in the near future. Cross-cutting issues identified …

Development Of Stem-Based Virtual Microscope Module In Fundamental Geology Course, Bigharta Bekti Susetyo, Dipo Caesario, Yulia Hanoselina, Helfia Edial, Intan Lestari Mulyaning Tyas, Ahmad Syauqi Hidayatillah, Alfyananda Kurnia Putra, Salem Amer Sayma

Jurnal Pendidikan Geografi: Kajian, Teori, dan Praktek dalam Bidang Pendidikan dan Ilmu Geografi

This research aims to develop a STEM-based virtual microscope module. It follows a 4D development model, comprising define, design, develop, and disseminate stages. Interview were employed as the primary data collection techniques. The data analysis techniques utilized both descriptive and quantitative methods. The feasibility of developed module validated by expert validators in material content, language, and learning design. Field testing was conducted with Geography Education Study Program students from Class of 2023 in the Fundamental Geology Course. The STEM-based virtual microscope module was deemed suitable for learning activities, receiving validation scores in the "good" category with minor revisions required. Student …

Analyzing Land Cover And Use In Bichi, Kano, Nigeria With Google Earth Data, Kabiru Abdullahi Abdulhamid, Adi Wibowo, Muhammad Junaid

Jurnal Pendidikan Geografi: Kajian, Teori, dan Praktek dalam Bidang Pendidikan dan Ilmu Geografi

The research investigates land cover and land use change trends in Bichi, Kano State, Nigeria, between 2003 and 2023, with a focus on the impacts of agricultural expansion and urbanization. Google Earth Pro's high-resolution satellite imagery was used to assess trends in agricultural land, forest cover, and settlement areas. The findings reveal a drastic reduction in agricultural land from 60 hectares in 2003 to 40 hectares in 2023 and the decline of forest cover from 30 hectares to 20 hectares. On the other hand, built-up settlement areas increased from 10 hectares to 40 hectares. All these processes have resulted in …

Ontology, Epistemology And Axiology In Halal Research: Empirical Evidence From Hajj Pilgrimage, Mohammad Mominul Islam

International Journal of Religious Tourism and Pilgrimage

The philosophical contributions of ontology, axiology, and epistemology have not provided a clear understanding of conventional or Halal tourism, including the Hajj pilgrimage. Against this background, this study aims to explore the Halal perspective of knowledge creation, including At-Tawhid, Ijtihad, and philosophies, through a qualitative and grounded theory approach with inductive reasoning and ethnographic approach. The author collected primary data through active observation of the Hajj rituals from June 16th to July 25th, 2022, in Makkah, the Kingdom of Saudi Arabia, and popular blog posts about the travel experience of pilgrims. Then, the data were analysed using ATLAS.ti to result …

Emphasis On The United Or The States? Entertaining Justice Kavanaugh’S Ross Dissent As A Textualist Reimagination Of Horizontal Federalism Following The Death Of The Dormant Commerce Clause, Aaron N. Kaeser

University of Dayton Law Review

No abstract provided.

Harnessing Eco-Friendly Practices And Transforming Communities Through Social Entrepreneurship: Exploring The Shri Mata Vaishno Devi Shrine Mode, Iqra Sajad Khan Scholar, Ashaq Hussain Najar Dr, Manik Arora Dr

International Journal of Religious Tourism and Pilgrimage

This study examines the influence of religious tourism on regional development, with a specific focus on eco-friendly practices and social entrepreneurship. Religious pilgrimages play a significant role in stimulating the tourism sector, hence, creating economic prospects on a global scale. Nevertheless, the extent of scholarly investigation about the impact of implementing eco-friendly practices on nearby communities, particularly within the context of religious pilgrimage destinations, remains minimal. The primary objective of this research centres on the Shri Mata Vaishno Devi shrine located in Jammu and Kashmir renowned for its widespread praise and profound cultural importance. A qualitative methodology was employed to …

Confucian Virtue Ethics And Tourists’ Response To Spiritual Destinations: Ho Chi Minh City, An Sor Model Approach, Nguyen Van Si, Vo Duy Minh

International Journal of Religious Tourism and Pilgrimage

This study aims to identify key factors that impact tourists’ responses, such as electronic word of mouth, and revisit intention to spiritual destinations. Based on the Stimulus-Organism-Response (S-O-R) framework, this study introduces ritual propriety in Confucian Virtue Ethics as a new ‘stimulus’, along with destination image and tourism facilities. In addition, this study introduces spiritual belief and gratitude as two new ‘organisms’ together with destination attachment. The quantitative analysis of 470 spiritual tourists’ responses in Ho Chi Minh City confirmed that ritual propriety, destination image, and tourism facilities as ‘stimuli’, impact gratitude, spiritual belief, and destination attachment as ‘organisms’, resulting …

School-Based Mental Health Practice: The Impact Of Physical Activity On Depression, Nafees Alam, Joy Krug

Social Work Faculty Publications

The relationship between physical and mental health has long been theorized to be profoundly important in understanding human behavior and development. This article aims specifically to highlight the state of existing research about the relationship between physical activity and the state of depression. Studies across the nation, summarized here, have found that healthy physical activity levels generally correlate with health within the mental and emotional arenas. Despite the abundance of existing literature on this topic, research remains scarce on the longitudinal effects of physical activity beginning with pre-puberty children into adulthood. Physical activity is a relatively cheap and non-harmful lifestyle …

Conveying The Need For Mental Healthcare – A Qualitative Study Of How Patients Communicate Mental Health Challenges’, Marit Nymoen, Marit Lomeland, Eva Biringer, Mirjam Extedt, Øystein Hetlevik, Rod Sheaff, Olav Thorsen, Miriam Hartveit

Peninsula Medical School

Background: Access to timely mental healthcare relies on patients’ descriptions of their mental health problems. We therefore sought to better understand, from the patients’ perspective, how they communicate their need for specialised mental healthcare to their GPs or mental health specialists and what factors affect communication when patients are referred from their GPs to specialised mental healthcare. Methods: This was an exploratory interview study. Ten adults who started treatment in specialised mental healthcare facilities were interviewed individually. The interviews were audiotaped and transcribed verbatim. A method based on thematic analysis was used to develop patterns and themes within the dataset …

Staff Education Program On Smoking Cessation Strategies, Justina Ugorji

Walden Dissertations and Doctoral Studies

This doctoral project implemented a staff education program to enhance smoking cessation knowledge in a mental-health care setting. Despite the well-documented risks, smoking cessation efforts remain insufficient, often due to providers’ limited knowledge and confidence in delivering effective interventions. The practice-focused question for this project was: Will implementing a staff education program improve health care providers’ knowledge of smoking cessation strategies as compared pre- to posteducation? The purpose was to equip providers with evidence-based techniques to enhance patient smoking cessation. A comprehensive literature review using the Johns Hopkins evidence-based practice model was performed, and 20 relevant articles were identified supporting …

Experimental Characterisation Of Laser Cladding Of Crniw And Crnifealzr Powders On H13 Tool Steel And Optimisation Of Process Parameters, Martin Vinoth S

Theses and Dissertations

In this work, laser cladding on H13 steel substrate with two different powder compositions CrNiW and CrNiFeAlZr has been carried out. The laser power, powder feed rate, and scanning speed were varied and the clad dimensions, aspect ratio, and dilution percentage were measured. The microhardness found in the CrNiW clad is 834 ± 20 HV0.5, which is higher than that of the CrNiFeAlZr clad (780 ± 20 HV0.5) as well as the substrate (548 ± 20 HV0.5).

The X-ray Diffraction (XRD) patterns identified the common phase creation of Ni3C and Fe3C for CrNiFeAlZr and CrNiW coatings, while the oxide formation …

Meeting Minutes 05-21-2025, Staff Advisory Council

Staff Advisory Council Meeting Documents

No abstract provided.

Improving Access And Retention Of Medication-Assisted Treatment (Mat) For Minority Inmates In The California State Prison System: A Quality Improvement Initiative Using A Culturally Competent Approach, Douglas Seangmany

Doctor of Nursing Practice (DNP) Projects

Abstract

Background: The opioid crisis disproportionately affects minority populations in correctional settings, where limited access to Medication-Assisted Treatment (MAT) contributes to high overdose rates and healthcare costs. At a California prison, only 48% of individuals with Opioid Use Disorder (OUD) receive MAT. Local Problem: Limited MAT access and low provider cultural competence exacerbate health disparities among minority inmates. Methods: A culturally sensitive training intervention was implemented for healthcare providers at a California prison, guided by a review of ten evidence-based studies. Pre- and post-training surveys on a 5-point Likert scale assessed provider competency, defined as "Agree" or …

The Effect Of Nonsteroidal Anti-Inflammatory Drugs On Union Rates Following Operative Repair Of Distal Radius Fractures, Michael Chang, Alexis Kasper, Juliet Chung, Justin Wright, Margaret Pennington, Asif M. Ilyas

Student Papers, Posters & Projects

Purpose

Methods