Digital Commons Network^™

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

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.

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence

Tax Adviser

No abstract provided.

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

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 …

A Training Needs Analysis For A Sustainable Tourism Destination Management Programme: A Practitioner’S Perspective, Catriona Murphy Dr., Shane O'Sullivan, Nicola Orio, Ilaria Doimo

Irish Journal of Tourism, Hospitality, Leisure and Event Research

While sustainable tourism practices have long been acknowledged for their potential to reduce negative impacts and enhance positive outcomes, their effectiveness is often hindered by several challenges. These include a considerable gap in skills and inadequate collaboration between practitioners and educators. To meet these pressing challenges, it is essential to strengthen awareness, enhance collaboration between industry and educators, and develop the critical skills needed to champion responsible and sustainable tourism in European regions. As the principles of sustainability advocate for equitable management of tourism destinations combined with the upward growth in tourism activity in Europe post pandemic, there is an …

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.

Recruitment As Care: Building Trust With Hard-To-Reach Populations In Sensitive Health Research, Alexander N. Vera

MUSC Conference Presentations

Recruiting participants for sensitive health research on social media presents unique ethical and methodological challenges. This session shares lessons learned from a qualitative study examining how young adults in South Carolina use TikTok to seek sexual health information. The presentation highlights creative and trauma-informed recruitment strategies that successfully engaged a hard-to-reach population while maintaining participant trust and privacy. Attendees will learn how recruitment language, social media algorithms, and transparency practices shape engagement, and why building trust matters more than technology alone. The session also considers how these lessons can inform future research in health sciences librarianship, especially for librarians supporting …

Kev's Dinghy Boat Workshops, Ruiyang Xiao

Masters Theses

In a culture where convenience replaces process, this project argues that making — even when inefficient, imperfect, or unnecessary — enables forms of engagement that buying cannot.

Technologies and Services nowadays are able to fulfill human’s desire to travel and explore at ease. However, this convenience proposes a mode of engagement based only in deeper knowledge of context and thus our experience with the world around us is hence diminished. Our engagement with the world becomes heavily mediated, regulated and controlled.

This project investigates how hands-on engagement with water can reintroduce + restore our sense of joy, curiosity, consequence, and …

Kicau Kericau: The Chirps And Warbles Of A Bird-Human Story, Airien Ludin

Masters Theses

This thesis tells the tale of bird-human relationships and what it means to live alongside one another, subverting the hierarchical view of humans as above birds inherited from colonial history. It asks how the practice of illustration can function as a site of Two-Eyed Seeing, where scientific and local knowledge are held together as an entangled narrative. It also examines how mendongeng (storytelling), as I have experienced it within Indonesian culture and everyday contexts, can help us understand birds as a companion species with their own agency.

This project takes two forms: first, a picture book titled Sun Bird …

Psychological Strain And Infrastructure Deficit And The Decision To Migrate Among Healthcare Workers From Lagos, Nigeria, Fatima Adeboye

Walden Dissertations and Doctoral Studies

No abstract provided.

Persistence From Freshman To Sophomore Year Among First-Generation Students In Community College, Monica D. Stellmacher

Walden Dissertations and Doctoral Studies

No abstract provided.

Staff Education To Emergency Department Professional Nurses, Florence Chukwuneke Chukwuneke

Walden Dissertations and Doctoral Studies

No abstract provided.

"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.

I Miss My Computer: Online Artistry, Web Aesthetics, And Coming-Of-Age In A Digital Landscape, Catherine Capeci

Masters Theses

This thesis explores how young artists develop their creative practices in a world informed by digitality. Through survey research of 44 art students between the ages of 14 and 22, as well as a process of autoethnographic inquiry, I examine how artists in high school and college relate to digital imagery, web archives, online gaming, and social media platforms, and how these experiences inform artmaking. I believe that art educators should explore how the internet informs aesthetic and conceptual sensibilities, and how these sensibilities show up in young artists’ work, more so than focus on digital media as its own …

"Hand And Mind Lead To Life": Craft Pedagogy In Art Education For Older Adolescent Learners, Katherine Fu

Masters Theses

Art educator Jo-Anna Moore (1991) asks “What is the purpose of our individual growth through art or craft?” (p. 162). Moore’s question is daunting not least for the seasoned artist, but for the young people in our art classrooms who, to varying degrees, are or are not interested in art. This thesis draws from my personal narrative as an older adolescent whose introduction to craft helped me navigate great questions of identity, belonging, and motivation. It seeks to discover how craft can become a method of teaching art to all students, and in particular, how such a pedagogy addresses the …

Fetishismus:Facism, Sodomy, And The Exhibition, Matthew P. Gershovich

Masters Theses

Fetishismus examines the contemporary dislocation between homosexuality and queerness. Homosexuality is the biological, innate quality of same-sex attraction. Queerness is rooted in deviance, perversion, and sociologically attached to the “other.” Although almost always used in an explicitly homosexual connotation, “queerness” is not entirely contingent on the physical engagement of homosexual acts. In historical usage, queer is used as a pejorative adjective, implying a lack of masculinity with the intent to invoke repulsion. In contemporary parlance the two are treated as synonymous. This intertwined relationship relies on the forced lack of social and spatial belonging that is rooted in a foundational …

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 …

Looking In All Directions, Abby Sunde

Masters Theses

“Looking in All Directions” mobilizes attention towards the concepts of ‘desettling’ through art and ‘desettling’ as a way of being. Desettling constitutes resistance, resilience, survivance, and refusal of current Western modalities within our society. This body of work is a material exploration of these worldviews to find potential ways to embody a practice that aligns ourselves outside of a colonial settler mindset while living within its societal condition. Using glass, sound, and installation work, the artist un-centers expected encounters with an inherited dominant worldview and instead offers an actualized shift in awareness. Concepts of interconnectedness, interwoven time, and embodied memories …

Decision-Making In Early-Stage Startups: How Venture Capitalists And Angel Investors Evaluate Uncertainty, Andrew M. Pence

Dissertations

The purpose of this dissertation is to examine how venture capitalists (VCs) and angel investors (AIs) make investment decisions regarding early-stage startups. Using an Interpretative Phenomenological Analysis (IPA) framework—consisting of three core components: phenomenology, hermeneutics, and idiography—this study draws upon three decision-making models: the Rational Actor Model (RAM), the Heuristics and Biases model (H&B), and the Naturalistic Decision-Making model (NDM) to explore what motivates VCs and AIs to choose, for instance, “Company A over Company B.” Semi-structured interviews were conducted with 10 experienced venture investors to examine how they evaluate risk, assess founders and teams, and navigate the persistent uncertainty …

Dead Reckoning, Jeremy A. Grail

Masters Theses

For over a century, conceptual, social, and legal frameworks have governed human relationships with technology by dematerializing data and personal information. From the early twentieth century, when human speech was converted into electrical pulses through telephone wires, to today’s pressure to integrate sensing, computation, and automation into every facet of contemporary life, electronic communications have become increasingly detached from the body and systematically defined as a weightless, immaterial asset.

This thesis refutes the industry-led myth of the “immaterial cloud” by revealing the presence and transmission of data to be a series of physical, tectonic, and spatial events that are woven …

Snail-Shell-Derived Biochar For The Adsorption Of Petroleum Pollutants From Wastewater: Perspective From Computational Studies, Hitler Louis, Theresa O. Egbuchunam, Idongesit J. Mbonu

Polytechnic Journal

Para-chlorophenols (PCPs) are toxic and persistent, chlorinated aromatics that are prevalent in industrial and petroleum-contaminated wastewater, which has serious environmental and health impacts because of their bioaccumulative and recalcitrant properties. The study aims to design and test chemically activated snail shell biochars (SSB) as an effective PCP remedial material, combining the molecular understanding of the material with the predictions of adsorption efficacy. To study both electronic, structural, and dynamic interactions of PCP with a series of biochar analogs (KOH@SSB, H₂SO₄@SSB, AMS@SSB, Mg@SSB, Zn@SSB), both Density Functional Theory (DFT) calculations and Monte Carlo (MC) simulations were used. …

The Parent Phone Use Regulation Efficacy Scale (P-Pure): Initial Validation And Associations With Problematic Smartphone Use, Self-Regulation, Impulsivity, Mindfulness, And Self-Efficacy, Brandon T. Mcdaniel, Sabrina Uva, Adam M. Galovan

Health Services and Informatics Research

Parents often rely on smartphones in daily life. While smartphones offer benefits, they also present challenges, such as potential distraction and delayed responsiveness. It is also possible that problematic smartphone habits may develop, such as repeated checking or difficulty controlling use. Furthermore, self-efficacy around regulating one’s phone use is tied to the ability to change, meaning self-efficacy could be a key mechanism impacting the effectiveness of interventions regarding problematic phone use. Thus, we developed and explored the validity of the Parent Phone Use Regulation Efficacy Scale (P-PURE) to assess parents’ self-efficacy in managing phone use around their children. We developed …

Subversives On The Small Screen: Unions, The Television Blacklist, And The Politics Of Fear In 1950s America, Emma Coulter

History Undergraduate Senior Theses

No abstract provided.

Implementing Cbt-I Coach App Education During Initial Psychiatric Evaluations At The Va Pec: A Provider-Facing Quality Improvement Initiative, Sarah J. Kang

Doctor of Nursing Practice Final Manuscripts

Objective: This evidence-based practice project aims to increase provider implementation of gold standard insomnia treatment, Cognitive Behavioral Therapy for Insomnia (CBT-I), by integrating CBT-I Coach app education into initial psychiatric evaluations within a VA psychiatric emergency clinic (PEC).

Background: Insomnia is highly prevalent among veterans and commonly co-occurs with PTSD, depression, and anxiety. National guidelines from the VA, DoD, and American Academy of Sleep Medicine endorse CBT-I as first-line treatment. Despite this, pharmacotherapy is the dominating intervention in psychiatric emergency settings. The CBT-I Coach app offers evidence-based CBT-I as a free, VA-developed digital tool, but it remains underutilized in acute …

Closing The Detection Gap: Early Recognition Of Hospital Onset Sepsis With News2, Anthony Bernardo

Doctor of Nursing Practice Final Manuscripts

Sepsis is the leading cause of in-hospital death and the most expensive inpatient condition in the United States, yet federal quality policy still relies on outdated Systemic Inflammatory Response Syndrome (SIRS) criteria in the Centers for Medicare & Medicaid Services (CMS) Severe Sepsis and Septic Shock Management Bundle (SEP-1), creating fragmented, inequitable recognition of hospital-onset sepsis across U.S. acute-care hospitals. This health policy analysis evaluates the National Early Warning Score 2 (NEWS2) as an evidence-aligned replacement for SIRS-based SEP-1 trigger criteria within a hybrid governmental-organizational policy strategy for adult acute care inpatients. Guided by Kingdon's Multiple Streams Framework and an …

Improving Nurse Competency In Vascular Occlusion Prevention And Management, Arielle Victoria Madayag

Doctor of Nursing Practice Final Manuscripts

Background: Vascular occlusion is a rare, but serious complication of dermal filler injections that can lead to severe adverse outcomes, including tissue necrosis and vision loss. As the demand for minimally invasive cosmetic procedures increases, proper nurse education and preparedness in managing vascular complications remain essential to ensuring patient safety.

Purpose: To evaluate the effectiveness of a structured educational session combined with simulation-based training on nurses’ knowledge, confidence, and clinical competency in recognizing and managing vascular occlusion associated with dermal filler injections.

Methods: A pretest-posttest educational intervention design was used. Four registered nurses (N=4) employed at a medical spa participated …