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Fragments, Editors Of Fragments

Fragments

No abstract provided.

Fragments, Editors Of Fragments

Fragments

No abstract provided.

The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …

Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer

Northeast Journal of Complex Systems (NEJCS)

In this article we explore and validate the utility of an unsupervised probabilistic model, Gaussian Latent Dirichlet Allocation (GLDA), for discovering discrete states from repeated, multimodal psychophysiological samples collected from multiple individuals. Psychology and medical research heavily involves measuring potentially related but individually inconclusive variables from a cohort of participants to derive diagnosis, necessitating clustering analysis for state identification. Traditional probabilistic clustering models such as Gaussian Mixture Model (GMM) assume a global mixture of component distributions, which may not be realistic for observations from different patients. The GLDA model borrows the individual-specific mixture structure from a popular topic model Latent …

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis

Tax Adviser

No abstract provided.

Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Gender Affirming Rhetoric, Emerson R. Wright

Tennessee Journal of Race, Gender, & Social Justice

During the runup to the 2024 election, virtually every person who watched an American football game saw an advertisement alleging that Kamala Harris was “for they/them,” while “President Trump is for you.” Candidates and interest groups spent more than $200 million on ads shaping and preying on public perception of trans people, and Democrats wasted no time blaming Kamala Harris’s electoral loss on messaging around trans issues. On the heels of a contentious election that relied heavily on this type of weaponized culture war messaging, misleading and hostile discourse about transgender people and the issues they face is hard to …

Read The Writing On The Wall: Why Confederate Messaging Matters In Tennessee Courthouses, Hon. John G. Browning

Tennessee Journal of Race, Gender, & Social Justice

No abstract provided.

Markovian Communication Protocol For Efficient Communication In Distributed Systems, Shivam Mohan

Defensive Publications Series

ABSTRACT

The proposed protocol introduces a Markovian approach to message propagation in distributed computing systems, emphasizing reduced overhead and enhanced fault tolerance. Each node functions as a stateless agent, making forwarding decisions solely based on its current state and the received message, consistent with the Markov property. Messages act as self-contained carriers, embedding relay history and path metadata such as bloom filters, vector clocks, or acknowledgment maps, so nodes can detect prior processing and avoid redundant forwarding. Current-state directives like next-hop details, time-to-live, quorum requirements, and propagation mode guide deterministic or probabilistic dissemination across gossip, ring, or hybrid topologies. By …

Token-Bound Post-Quantum Secured Planning For Hierarchical Vision-Language-Action Robots, Dennis Lanov, Charles Fleming

Defensive Publications Series

Techniques are described for securing hierarchical vision-language-action robot planning by converting planned robot actions into cryptographically protected tokens bound to an execution context. A planner generates an ordered token sequence, and each token is sealed using post-quantum cryptography and authenticated encryption to bind the token to context, sequence, and freshness constraints. At execution, a verified executor satisfies remote attestation requirements before token release and verification. Verified tokens are then permitted to condition low-level robot control, providing zero-trust, quantum-resilient execution with step-level auditability and improved safety.

Barriers To The Adoption Of Robotics, Artificial Intelligence And Service Automation (Raisa) For Sustainable Operations: Evidence From The Irish Hotel Sector, Neeta Israni Mrs, James Hanrahan Dr

Irish Journal of Tourism, Hospitality, Leisure and Event Research

Industry 4.0 technologies, such as Robotics, Artificial Intelligence, and Service Automation (RAISA), can support sustainable operations in hotels and thereby promote circular hospitality. However, their adoption by hotels may be impeded by a significant number of barriers. This mixed-methods study explores the key barriers to the adoption of RAISA technologies by Irish hotels. The data were gathered between May 2024 and May 2025 via an online survey and through 16 semi-structured interviews with hotel managers and operational staff. The quantitative data were analysed using descriptive statistics, while the qualitative data were analysed using the six steps of reflexive thematic analysis. …

Reflections Of An Appalachian Miner's Grandson: How The Biden Administration Prioritized Miners' Safety And Health And Mining Communities, Christopher J. Williamson

West Virginia Law Review Online

No abstract provided.

Tùn-Scene And A-Futurism: Biomythography, Opacity, And Posthuman Imagination, Minglu Du

Masters Theses

Grounded in the author’s position as a Chinese feminist, this thesis examines how East Asian women, as well as East Asian-coded femininity more broadly, are objectified and othered within futurist visual culture in the age of artificial intelligence. Through an engagement with ornamentalism, techno-Orientalism, and posthumanism1 , it argues that the persistent figure of the feminized humanoid cyborg continues to reproduce colonial and patriarchal structures of desire, rendering marginalized bodies as fetishized and violable surfaces. In response, the thesis develops Tùn-Scene, a biomythographic artistic framework and the first experiment in what the author provisionally names A-Futurism. Drawing on Donna Haraway’s …

Rules Of Origin And U.S. Tariffs On Imported Electric Vehicles: What Makes A Car Chinese?, Carlos F. Aguirre Cardenas

Duke Journal of Comparative & International Law

This article analyzes the legal and regulatory foundations of the U.S. Government's decision to impose unilateral tariffs on Chinese electric vehicles, including the 100 percent tariff enacted under Section 301 of the Trade Act of 1974, the 25 percent tariff established under Section 232 of the Trade Expansion Act of 1962. It focuses on how rules of origin influence the effectiveness of these measures and examines how Chinese electric vehicle manufacturers might design supply chain strategies to circumvent tariffs by classifying vehicles as non-Chinese.

"The Appearance Of The Confederate Flag In These Seas:" The Css Sumter, Neutrality, And The International Dimensions Of The American Civil War, John Macisaac Coleman

History Undergraduate Senior Theses

No abstract provided.

“A Group Of Unnamed Human Beings”: Aubrey Daniel, The My Lai Massacre And The Prosecution Of Lieutenant Calley, Ben Katz

History Undergraduate Senior Theses

No abstract provided.

The Reliability Of Yolo Object Detection On The Amd Versal In A Proton Radiation Environment, Jacob D. Brown

Theses and Dissertations

Object detection is an important operation for satellites to be able to perform, and in outer-space missions it is crucial that machine learning models perform inference on satellite images accurately and reliably. Where size, weight, power, and other constraints exist, meeting this goal for accurate and reliable object detection is challenging. Additionally, soft errors caused by radiation further disrupt and degrade the operation of object detection in satellites. This thesis studies the performance of a deep learning model on an embedded device, the AMD Versal, in the presence of soft errors. The well-known and high-performing YOLO convolutional neural network was …

Recombobulation- Taking The Bad With The Good, Gregory T. Kmieciak

Masters Theses

Recombobulation, a play on the word discombobulated (completely disoriented and utterly confused), is intended as a joke.  In the lore of the Milwaukee airport, the Recombobulation Area is located between the TSA check point and the boarding area, or likewise right after you land and before you are heading out of the airport. It's an area to regroup, get your bearings, or if you're anything like me, have a beer.

I've chosen this made-up word as a thesis title, both for its informal tone and to pay homage to my home town. It offers an air of lightness to otherwise …