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Obtaining An Ordinary Loss Deduction For Worthless Stock, Tax Planning Helps When A Subsidiary Goes Sour, Edward J. Schnee May 2026

Obtaining An Ordinary Loss Deduction For Worthless Stock, Tax Planning Helps When A Subsidiary Goes Sour, Edward J. Schnee

Tax Adviser

No abstract provided.


Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane May 2026

Discharge Of Partnership Indebtedness, The Tax Implications After The Tra, Joel Resnick, Shawn O. Mcshane

Tax Adviser

No abstract provided.


Ghastly Growths And Bone Chilling Cases Pediatric Tumor Diagnosis Demystified, Alexander Aly Restum, Arif Musa May 2026

Ghastly Growths And Bone Chilling Cases Pediatric Tumor Diagnosis Demystified, Alexander Aly Restum, Arif Musa

Medical Student Research Symposium

Background:

Pediatric skeletal tumors range from benign to malignant and require multimodal imaging for accurate diagnosis. Recognizing key features enables early detection, guides management, identifies underlying syndromes, and improves outcomes. This presentation provides an educational overview of pediatric tumor evaluation.

Methods:
We conducted a focused review of peer-reviewed literature and representative pediatric imaging studies to outline the radiologic characteristics of common benign and malignant bone tumors in children. Core imaging patterns, diagnostic challenges, and modality-specific advantages were synthesized to create a practical interpretive framework for radiologists.

Results:
The reviewed literature and imaging demonstrated consistent defining features across pediatric bone tumors. …


Enhancing Medical Student Readiness To Provide Care For Youth Involved In The Juvenile Justice System, Tara Rahmani, Noah Kos, Kristen Bartow, Sospeter Machani, Jonathan Hakim, Elyse Vanderwoude, Anastasia Sahu, Abigail Schuch, Jennifer Mendez Ph.D, Laura Benjamins Md,Mph, Faap, Aahivms, Anupama Devara, Adeel Khan D.O. May 2026

Enhancing Medical Student Readiness To Provide Care For Youth Involved In The Juvenile Justice System, Tara Rahmani, Noah Kos, Kristen Bartow, Sospeter Machani, Jonathan Hakim, Elyse Vanderwoude, Anastasia Sahu, Abigail Schuch, Jennifer Mendez Ph.D, Laura Benjamins Md,Mph, Faap, Aahivms, Anupama Devara, Adeel Khan D.O.

Medical Student Research Symposium

Title

Enhancing Medical Student Readiness to Provide Care for Youth Involved in the Juvenile Justice System

Authors

Tara Rahmani, Noah Kos, Kristen Bartow, Sospeter Machani, Jonathan Hakim, Elyse VanderWoude, Anastasia Sahu, Abigail Schuch, Jennifer Mendez, Ph.D, Laura Benjamins, MD, MPH, Anupama, Devara, MD, Adeel Khan, DO

Background

Youth involved in the juvenile justice system face profound health inequities with higher rates of mental health needs, substance use, and trauma. Despite this, medical students rarely receive preparation to work in correctional health settings. Prior research has shown that youth in detention often exhibit behaviors shaped by past trauma and neglect, which …


Age-Dependent Physiologic Differences And Predicted Survival In Pediatric Trauma Patients, Christian Hudson-Bradford Md, Laura Elizabeth Sansoterra, Elika Ridelman Phd, Samantha Carranza, Megan Zacarias, Christina Shanti Md May 2026

Age-Dependent Physiologic Differences And Predicted Survival In Pediatric Trauma Patients, Christian Hudson-Bradford Md, Laura Elizabeth Sansoterra, Elika Ridelman Phd, Samantha Carranza, Megan Zacarias, Christina Shanti Md

Medical Student Research Symposium

Background:
Pediatric trauma patients exhibit outcomes not fully captured by adult-derived prediction models. This study examined clinical measures associated with predicted survival in this population.

Methods:
A retrospective review was conducted at a level one pediatric trauma center for patients ≤12 years old admitted between July 2015 and October 2024 with major trauma (Injury Severity Score (ISS) >15). A total of 406 eligible cases were categorized by Trauma and Injury Severity Score (TRISS) survival probability as preventable (>0.50), possibly preventable (0.25–0.50), or non-preventable (< 0.25). Demographic, physiologic, and management variables were compared using Kruskal–Wallis and chi-square tests with Bonferroni correction.

Results:
Most patients were classified as preventable (83%), followed by possibly preventable (9.8%) and non-preventable …


Type Iv Black Hole Observatory — Structural Analysis Of 2 Enoch As A Candidate Witness Architecture, Daniel Austin Harbison May 2026

Type Iv Black Hole Observatory — Structural Analysis Of 2 Enoch As A Candidate Witness Architecture, Daniel Austin Harbison

Defensive Publications Series

This disclosure documents a structural correspondence between the ten-heaven cosmology
described in 2 Enoch (the Slavonic apocalypse, long recension) and the architecture that would
be produced by a deeply nested observatory or habitat system around a supermassive black
hole. The claim is structural, not physical. The text is not asserted to encode measured
astrophysics. It is asserted that the specific pattern of features in the text — exhaustive counts
of beings and objects, durations of cycles, structural relations and ordering, combined with the
conspicuous absence of absolute distances or sizes — is the data pattern that would be
produced by …


Spectral Retriever For Large Language Model (Llm) Multi Agent Systems, Andrea Morandi, Saurabh Gupta May 2026

Spectral Retriever For Large Language Model (Llm) Multi Agent Systems, Andrea Morandi, Saurabh Gupta

Defensive Publications Series

When artificial intelligence (AI) agents search large product catalogs, conventional retrieval systems often return the wrong document because they compress each document into a single summary vector, losing small but critical details that distinguish one product from another. Proposed herein is a spectral retriever technique that addresses this problem by examining documents at multiple levels of detail at the same time, from individual product identifiers to overall document meaning. The spectral retriever technique automatically determines whether a query calls for fine-grained matching, broader semantic understanding, or an intermediate level of granularity, without domain-specific rules or model retraining.


Impact Of 4-Week Brain Gym Exercise Program On Fine Motor Skills And Hand Grip Strength In Autism Spectrum Disorder: A Case Study, Harita Sonawane, Tejas Borkar May 2026

Impact Of 4-Week Brain Gym Exercise Program On Fine Motor Skills And Hand Grip Strength In Autism Spectrum Disorder: A Case Study, Harita Sonawane, Tejas Borkar

Indian Journal of Health Sciences and Biomedical Research KLEU

Background: Autism Spectrum Disorder is a neurodevelopment disorder characterized by affection in gross and fine motor development, motor coordination abnormalities, and deficiencies in motor planning, social interactions and communication. Brain Gym exercises have drawn interest due to its potential advantages in improving bilateral integration, dexterity, and fine motor abilities, especially in children with autism. Objectives: To evaluate the impact of 4-week Brain gym exercise program on fine motor skills and Hand-grip strength in autism spectrum disorder. Methodology: This case report focuses on a 9-year-old male child with a range of developmental abnormalities such as difficulty in fine motor tasks, difficulty …


Early Experiential Learning To Foster Cultural Responsiveness In Medical Students, Shilpa Hd, Archana Shetty May 2026

Early Experiential Learning To Foster Cultural Responsiveness In Medical Students, Shilpa Hd, Archana Shetty

Indian Journal of Health Sciences and Biomedical Research KLEU

No abstract provided.


Clinical Profile Of Hyponatremia And Its Impact On Activities Of Daily Living Among Older People (A Prospective Observational Study), Kushal Bhangale, Aniruddha Umarji, Anand Ambali, Muddasir Indikar May 2026

Clinical Profile Of Hyponatremia And Its Impact On Activities Of Daily Living Among Older People (A Prospective Observational Study), Kushal Bhangale, Aniruddha Umarji, Anand Ambali, Muddasir Indikar

Indian Journal of Health Sciences and Biomedical Research KLEU

Introduction: Hyponatremia is a common, serious problem among older people. The aetiology is multifactorial and has a significant association with different comorbidities, which makes it pertinent to identify the underlying causes, and it has a negative impact on activities of daily living (ADL). In this study, we tried to correlate the impact of hyponatremia on activities of daily living. Methodology: A prospective observational study was conducted in the intensive care unit of Shri B M Patil Medical College and Hospital, Vijayapura, on one hundred consecutive elderly patients admitted with true hyponatremia for twelve months. Detailed medical history, clinical examination, laboratory …


Assessing The Use Of Synthetic Tabular Data: An Analysis Of The Adult Dataset, Abdullah Balamash May 2026

Assessing The Use Of Synthetic Tabular Data: An Analysis Of The Adult Dataset, Abdullah Balamash

Journal of King Abdulaziz University: Engineering Sciences

In this study, we evaluate the effectiveness of synthetic data generated using the Gaussian Copula (GC) and Conditional Tabular Generative Adversarial Network (CTGAN) models within the Synthetic Data Vault (SDV) framework by applying it to the Adult data set [1]. This is done in three steps:(1) Training and Testing on Real Data (Baseline), (2) Training on Synthetic Data and Testing on Real Data (TSTR), (3) Training on (Synthetic + Real Data) and Testing on Real Data (Augmentation with Real Data), (4) Minority Class Oversampling. The TSTR results show that synthetic data preserves the predictive features of baseline data. Augmentation with …


Meteorological Influence On Site Selection For A Hypothetical Nuclear Power Plant Near Yanbu, Saudi Arabia, Abdulwahab Albesher, Daud Bin Mohamad, Mohammed M. Damoom, Othman A. Fallatah May 2026

Meteorological Influence On Site Selection For A Hypothetical Nuclear Power Plant Near Yanbu, Saudi Arabia, Abdulwahab Albesher, Daud Bin Mohamad, Mohammed M. Damoom, Othman A. Fallatah

Journal of King Abdulaziz University: Engineering Sciences

Kingdom of Saudi Arabia (KSA) is known as a heavy reliant oil country particularly for economic and energy sectors. KSA seeks to diversify their economy and energy sources and gradually phase out oil dependance to achieve net zero emission by 2060. Nuclear energy is a reliable energy source that can replace oil. KSA had declared previously on multiple occasions that they wish to enrich their nuclear fuel from their uranium reserve. There are numbered studies regarding suitability of Nuclear Power Plant (NPP) sites in KSA mainly focused on geological and geographic aspects. One of these sites was Yanbu city. The …


Radiation Exposure And Safety Practices In Dental Radiology: A Literature Review, Abdullah Awn Alsubaie, Majdi Rashed Alnowaimi, Nada Othman Bamashmous, Afnan Darwesh, Abdu Mohammed Saeed, Essam Mohammed Banoqitah May 2026

Radiation Exposure And Safety Practices In Dental Radiology: A Literature Review, Abdullah Awn Alsubaie, Majdi Rashed Alnowaimi, Nada Othman Bamashmous, Afnan Darwesh, Abdu Mohammed Saeed, Essam Mohammed Banoqitah

Journal of King Abdulaziz University: Engineering Sciences

Background: Although exposure to even low doses of ionizing radiation can cause cell damage and increase the risk of cancer, dental radiography remains an essential tool for making the correct diagnosis and planning treatment. Despite the advancements in dental radiography, significant global variations in the knowledge, attitudes, and practices (KAP) of dental professionals persist, including those practicing in the Middle East and Saudi Arabia. Its continued necessity highlights the importance of continuously and thoroughly evaluating the compliance to safety standards according to international guidelines. Aim: This review aims to ascertain prevailing occupational radiation exposure levels, evaluate the knowledge and awareness, …


Improving Enrollment, Transfer, And Discharge Workflows In Integrated Behavioral Health And Primary Care Settings, Matthew Clark May 2026

Improving Enrollment, Transfer, And Discharge Workflows In Integrated Behavioral Health And Primary Care Settings, Matthew Clark

Walden Dissertations and Doctoral Studies

No abstract provided.


``Evaluation Of Molybdenum Content In 99Mo/99mTc Generators Eluate'', Sunnia Shafiq, Hafiz Khush Naseeb Ahmad, Hina Manzoor, Sadiqullah Sadiqullah, Hashir Saeed, Muhammad Sadiq, Shehla Iftikhar May 2026

``Evaluation Of Molybdenum Content In 99Mo/99mTc Generators Eluate'', Sunnia Shafiq, Hafiz Khush Naseeb Ahmad, Hina Manzoor, Sadiqullah Sadiqullah, Hashir Saeed, Muhammad Sadiq, Shehla Iftikhar

Journal of King Abdulaziz University: Engineering Sciences

Objective This study aimed to assess the reliability and purity of technetium-99m (99mTc) generators produced by the Pakistan Institute of Nuclear Science and Technology (PINSTECH), known as PAKGEN, by evaluating the molybdenum (99Mo) breakthrough levels over five years. Maintaining low 99Mo levels is crucial for patient safety and high-quality diagnostic imaging in nuclear medicine. Methods: 189 PAKGEN 99m Tc generators were tested at the Centre for Nuclear Medicine and Radiotherapy (CENAR) in Quetta, Pakistan, from December 2019 to December 2023. Each generator was eluated daily from Monday to Saturday, and the molybdenum content in the …


Optimizing Gated Rnns, Joshua Paul Fechete May 2026

Optimizing Gated Rnns, Joshua Paul Fechete

Honors Projects

Gated recurrent neural networks such as Long Short-Term Memory (LSTM) and Gated Recurrent Units (GRU) help fix instability present in normal recurrent neural networks. This allows them to be used for various real-world tasks, and due to their architecture, they are uniquely qualified to handle variable sized input such as text. However, even before training can begin on a machine learning model, various hyperparameters must be chosen to decide how the model will be architectured. Choosing good hyperparameters is vital for creating a model that performs well but is not larger and more computationally expensive to run than it needs …


The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove May 2026

The Joy Of Shopping: Thrill Of The Treasure Hunt, Jane Gu, Cristina Nistor, Matthew Selove

Business Faculty Articles and Research

People sometimes enjoy the thrill of the hunt, which implies search can generate joy in addition to costs. Some customers say they enjoy searching for unique items such as vintage T-shirts and luxury handbags, and managers at warehouse stores, thrift stores, and many online selling platforms say they design their store format to offer a treasure hunt experience. We develop a model in which customers enjoy searching for a treasure. Our model’s search utility function includes a term based on the treasure’s net value, a term based on the instantaneous likelihood of discovering treasure, and a constant term reflecting other …


Usa V. Devon Williams May 2026

Usa V. Devon Williams

2026 Decisions

USDC for the Middle District of Pennsylvania


The Status Of The 2025 U.S.-Ukraine Minerals Agreement Under International Law And Why It Is Unsustainable May 2026

The Status Of The 2025 U.S.-Ukraine Minerals Agreement Under International Law And Why It Is Unsustainable

Washington International Law Journal

No abstract provided.


Identifying Social Disparities Inside The Colombian Jesuit Schools From The Students’ Perceptions, Fr. Edwin Mauricio Martínez Callejas Sj May 2026

Identifying Social Disparities Inside The Colombian Jesuit Schools From The Students’ Perceptions, Fr. Edwin Mauricio Martínez Callejas Sj

Doctoral Dissertations

This thesis conducts a comprehensive investigation into social disparities within Colombian Jesuit schools through the voices and perceptions of their students. Employing a Critical Pedagogy framework inspired by Paulo Freire, the research centers on understanding how students from three Jesuit schools in major Colombian cities—Medellín (Colegio San Ignacio), Bucaramanga (Colegio San Pedro Claver), and Barranquilla (Colegio San José)—perceive and navigate issues of social inclusion, ethnic diversity, gender equality, socioeconomic status, political polarization, and religious plurality. The study utilizes qualitative methods, including focus groups and interviews with students, teachers, staff, and parents, to explore school convivencia (coexistence and social harmony) and …


Improving Early Detection Of Dementia In Primary Care, Terry E. Smith May 2026

Improving Early Detection Of Dementia In Primary Care, Terry E. Smith

Group: Northern Arizona University School of Nursing, DNP Doctoral Papers

Dementia remains under-detected in primary care despite recommendations to assess cognitive health during Medicare’s Annual Wellness Visit (AWV). Persistent gaps in clinician knowledge and workflow standardization contribute to delayed diagnosis and missed opportunities for early intervention. Strengthening early detection practices is essential to improving outcomes for individuals with dementia. This project aimed to improve early detection of dementia by implementing a brief clinician education program and evaluating its impact on dementia knowledge, mild cognitive impairment (MCI) diagnostic coding, and utilization of the Cognitive Assessment and Care Planning Visit (CACPV). The DNP (Doctor of Nursing Practice) project was conducted in two …


Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz May 2026

Second Annual Advances In Business Education Conference 2026 Proceedings, Kelsey Metz

Advances in Business Education (ABE) Conference Proceedings

Conference Overview: The Second Annual Advances in Business Education (ABE) Conference was held on May 21–22, 2026, at Lincoln Memorial University in Harrogate, Tennessee. Hosted by the LMU School of Business, the ABE Conference exists to promote teaching excellence, scholarly inquiry, and regional engagement through innovation and collaboration in business education.

With a focus on fostering meaningful dialogue among educators, researchers, students, and industry professionals, the conference welcomed more than 70 attendees representing 11 institutions from across the Appalachian region and beyond.

The event was structured around four key tracks:

Pedagogy and Teaching Excellence: Showcasing innovative teaching methods, instructional technologies, …


Staff Education To Standardize Suicide Risk Assessment Across All Patients, Ebiere Erukanure May 2026

Staff Education To Standardize Suicide Risk Assessment Across All Patients, Ebiere Erukanure

Walden Dissertations and Doctoral Studies

No abstract provided.


Adherence To Clinical Practice Guidelines For Chronic Venous Leg Ulcers In Federally Qualified Health Centers, Paul Chizoba Ezenwa May 2026

Adherence To Clinical Practice Guidelines For Chronic Venous Leg Ulcers In Federally Qualified Health Centers, Paul Chizoba Ezenwa

Walden Dissertations and Doctoral Studies

No abstract provided.


Leadership Strategies To Address Employee Resistance To Technology Adoption In Small To Midsize It Organizations, Ronnie Pace May 2026

Leadership Strategies To Address Employee Resistance To Technology Adoption In Small To Midsize It Organizations, Ronnie Pace

Walden Dissertations and Doctoral Studies

No abstract provided.


Experiences Of Female Executives Using Coaching Services In Hybrid Workplaces To Mitigate Burnout And Turnover Intention, Dalini Ragoonanan May 2026

Experiences Of Female Executives Using Coaching Services In Hybrid Workplaces To Mitigate Burnout And Turnover Intention, Dalini Ragoonanan

Walden Dissertations and Doctoral Studies

No abstract provided.


The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman May 2026

The Effects Of Neighborhood And Interior Characteristics On Residential Sale Prices, Ella Sophie Hagman

Undergraduate Economics Working Paper Series

This study analyses to what extent certain neighborhood and interior characteristics affect residential sale prices, after accounting for standard property variables. This is important to examine in order to understand the function of the housing market, the sources of price differences, and whether residential values can be controlled by prioritizing specific desirable property features. The study is based on a dataset of approximately 330,000 observations from the Multiple Listing Service (MLS), as well as walkability data obtained from Walk Score. The data is analyzed in Stata, using three regression models with different combinations of explanatory variables. The results show that …


Mlb Speed Premium, Jacob A. Keithley, Chris Hampton May 2026

Mlb Speed Premium, Jacob A. Keithley, Chris Hampton

Undergraduate Economics Working Paper Series

This study analyzes if the 2023 rule changes affected the valuation for speed in the MLB labor market. By using a log-linear wage model and including an interaction term for stolen bases and the post-2023 indicator, we test to see if there is a speed premium in salaries. After accounting for yearly effects, the results present a statistically significant increase in the marginal value of stolen bases after the rule change shock. A placebo test was used with home runs to confirm the effects were specific to speed related metrics. The results suggest that the MLB market has and is …


In-Use Stability And Device Compatibility Define Clinically Actionable Handling Limits For A Gmp-Produced Attenuated Listeria Monocytogenes Vaccine Expressing Gucy2c, Jagmohan Singh, Taranjot Johar, Vannessa Scully, Scott A. Waldman, Babar Bashir, Adam E. Snook May 2026

In-Use Stability And Device Compatibility Define Clinically Actionable Handling Limits For A Gmp-Produced Attenuated Listeria Monocytogenes Vaccine Expressing Gucy2c, Jagmohan Singh, Taranjot Johar, Vannessa Scully, Scott A. Waldman, Babar Bashir, Adam E. Snook

Department of Pharmacology, Physiology, and Cancer Biology Faculty Papers

Background: Live-attenuated Listeria monocytogenes (Lm) vectors are a clinically validated cancer immunotherapy platform, but translation requires reproducible, clinically realistic workflows for dose preparation and infusion. For live bacterial products, in-use stability and device compatibility can drive dose variability through adsorption, settling, and device losses. Methods: We developed and GMP-manufactured an attenuated Lm vaccine expressing human GUCY2C (Lm-GUCY2C) and performed translational characterization, including construct verification and immunogenicity readouts, and defined the administration-focused in-use stability and device compatibility. Post-thaw stability was assessed in primary cryovials and during preparation and delivery from 250 mL saline infusion bags using standard clinical devices (syringes/needles, filter-free …


Defining Civil Rico's "Inquiry To Business Or Property" Requirement: The Supreme Court Takes A Few Steps, Says It Punts, But Actually Fumbles, Randy D. Gordon May 2026

Defining Civil Rico's "Inquiry To Business Or Property" Requirement: The Supreme Court Takes A Few Steps, Says It Punts, But Actually Fumbles, Randy D. Gordon

Penn State Law Review (2003 - Present)

No abstract provided.