Digital Commons Network^™

Estate Planning: The Role Of The Marital Deduction In Estate Planning, George Weinstein

Tax Adviser

No abstract provided.

One Year Of Analysis Of Pfas Contamination In Surface Waters Of The West Plains Region Of Spokane County, Jerusha R. Hampson

2025 Symposium

The West Plains has been significantly impacted by PFAS contamination due to the decades-long use of aqueous film-forming foam (AFFF) for firefighting training at both Fairchild Air Force Base (FAFB) and the Spokane International Airport (SIA). Groundwater contamination is significant, but less work had been done to understand contamination in surface waters. We now have over a year of data with most locations were sampled seasonally. Though FAFB and SIA are likely sources for some of the contamination, other, smaller sources exist. Surface waters are important to study as they form the boundaries of the West Plains and often function …

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

New Tax Exemption Program For Doing Business In Puerto Rico, Angel L. Castro

Tax Adviser

No abstract provided.

Unfinished Business: An Analysis Of The Permanent Forum On People Of African Descent, Satang Nabaneh

Journal of African Policy Studies

Communities of African descent worldwide experience persistent structural discrimination, manifested in poverty, underdevelopment, marginalization, social exclusion, and economic disparities. The historical crimes of enslavement, the transatlantic trade of enslaved Africans, apartheid, and colonialism, recognized as crimes against humanity and potentially constituting genocide, have left enduring trauma and systemic repercussions. These atrocities are demonstrably linked to current disparities in health, welfare, and the fulfillment of human rights for people of African descent. The International Decade for People of African Descent (2015 to 2024), proclaimed by the United Nations General Assembly in 2015 under the theme “People of African Descent: Recognition, Justice …

Earthjustice: The Role Of The African Regional Human Rights System In Containing Climate Change, Bright Nkrumah, Ebenezer Durojaye, Maria Usang Assim

Journal of African Policy Studies

At the turn of the millennium, the landscape of Africa has been punctuated by intense weather conditions. With a disproportionate percentage of the continent’s population bearing the brunt of climate-induced heatwaves, deluges, and drought, it is expected that this phenomenon will spur regional climate litigation. The essay argues that although there is an evolution of climate cases submitted at the national level, this development has not evolved to the African regional human rights system. The lack of cases at the regional level beckons one to explore why (potential)victims are unable or unwilling to explore these mechanisms given their role in …

The Intersection Between Child Marriage And Climate Change: An Example Of Malawi, Musu Bakoto Sawo

Journal of African Policy Studies

Child marriage affects 39,000 girls daily, totaling 650 million women married before age eighteen globally. While driven by poverty, tradition, and limited education, climate change is emerging as a significant new factor, particularly in developing nations such as Malawi, where 42% of girls marry before age eighteen. An estimated 1.5 million girls in Malawi are at risk due to climate-exacerbated food insecurity and displacement. This paper, using feminist theories of intersectionality, postcolonial feminism, and feminist political ecology, examines the complex link between climate change and child marriage in Malawi. It critiques existing international, regional, and domestic policies, highlighting their inadequacy …

Technology And The Sustainable Implementation Of The African Continental Free Trade Area (Afcfta) Through Women’S Integration, Philip Ademola Olayoku

Journal of African Policy Studies

The desire for economic prosperity on the African continent led to the African Continental Free Trade Area (AfCFTA), in line with the vision of the Organisation of African Unity (OAU), when it proposed the creation of an African Economic Community (AEC) by 2028. However, sustainable economic development will remain a mirage without inclusivity where no one is left behind, in line with the African Union’s Agenda 2063. This study explores the challenge of restricting women to economic margins in trade agreements under the AfCFTA and how this would undermine its implementation. It subsequently contends that women are integral to Africa’s …

Broadening The Scope Of The "Justiciability" Debate To Include The Right To Development: An Analysis Of The African Human Rights Monitoring Bodies, Serges Djoyou Kamga

Journal of African Policy Studies

The right to development (RTD) is the most controversial human right of our time. Opponents argue that it is not justiciable. Besides the adoption of the Draft Covenant on the RTD, the right is binding in the African human rights system. It is on this backdrop that the article shows the justiciability of this right through its juridification and application in domestic courts. It also examines the role of African human rights monitoring bodies in broadening the scope of the “justiciability” debate to include the RTD. This article examines the African Commission and Court’s pronouncements on the RTD and unveils …

Subject Index, 12 Months Ended August 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Cognitive And Behavioral Profile In A Child With Macrocerebellum - A Rare Congenital Brain Malformation, Betsy Baby, Gowthami Nair, Maniyan Lathikakumari Arya, Madhusoodanan Uranguladi, Ajina Khan, Soumya Sundaram

Journal of Pediatric Neurology

Macrocerebellum is a rare condition marked by an aberrant growth in the size of the cerebellum without any morphological or signal abnormalities. It can occur in isolation (nonsyndromic) or as part of various clinical syndromes such as Costello's syndrome, Sotos syndrome, Williams' syndrome, macrocephaly-capillary malformation syndrome, mucopolysaccharidosis, and Lhermitte–Duclos' syndrome. The most common clinical features described with macrocerebellum are developmental delay, hypotonia, ataxia, nystagmus, oculomotor apraxia, seizures, and facial dysmorphism. The exact pathophysiological basis underneath this condition is still unknown. We report the case of a 13-month-old boy who presented with developmental delay, nystagmus, and generalized hypotonia. The presence of …

The Spectrum Of Childhood-Onset Lower Motor Neuron Disease Of Spinal Muscular Atrophy Phenotype Associated With Survival Motor Neuron-2 Gene Deletion, Somenath Ganguly, Durga Prasad Chakraborty, Satyabrata Roychoudhury, Madhumita Nandi, Suman Das

Journal of Pediatric Neurology

Pediatric lower motor neuron disease is clinically and genetically heterogeneous. We characterized disease progression among children with the spinal muscular atrophy (SMA) phenotype having 2:0 (group A) and 2:1 (group B) of the survival motor neuron 1/2 (SMN1:SMN2) genotype over 1 year. We included children aged 0 to 12 with the SMA phenotype between January 2018 and December 2021. Their demographic, clinical (Children's Hospital of Philadelphia Infant Test of Neuromuscular Disorders [CHOP-INTEND] scores), electrophysiological, radiological, and genetic data were collected from past medical records. The sequential CHOP-INTEND scores and the compound muscle action potential (CMAP) amplitudes were compared using an …

Epidemiological, Clinical, Etiological And Therapeutic Aspects Of Cerebral Palsy In Dakar, Rokhaya Diagne, Khalifa Ababacar Mbaye, Inès Nkongni Nepetsoun, Moustapha Ndiaye

Journal of Pediatric Neurology

Cerebral palsy is one of the most frequent causes of motor disability in children. The aim of our study was to characterize the epidemiological, clinical, paraclinical, etiological, and therapeutic aspects in Dakar. This was a retrospective and descriptive study from March 2010 to March 2020 at the Albert Royer National Children's Hospital and the Neurology Department of the Fann National University Hospital. We collected 913 patients, 13.7% of all pediatric neurology consultations, out of which 556 (60.9%) were males. The average age of the patients was 32.99 months (ranging between 25 days and 17 years). The most common subtype was …

Aldh7a1 Gene And Its Related Pyridoxine-Dependent Epilepsy, Flavia M.C. La Mendola, Tiziana Timpanaro, Daniela Caruso, Maria Teresa Garozzo, Santiago Presti, Catia Romano, Elena R. Praticò, Antonio Zanghì, Raffaele Falsaperla

Journal of Pediatric Neurology

Despite being classically reported as caused by mutations in solute carriers genes (SLC2A1), it has been recently shown that also mutations in ALDH7A1 can cause pyridoxine-dependent epilepsy (PDE). ALDH7A1 is a gene encoding for the antiquitin, an enzyme that catalyzes the nicotinamide adenine dinucleotide-dependent dehydrogenation of L-α-aminoadipic semialdehyde/L-Δ1-piperideine 6-carboxylate. It is a highly treatable disorder, but nevertheless it is still not certain when to consider this diagnosis and how to test for it. It is possible to identify a classical form and an atypical one of PDE associated with more than 70 mutations of ALDH7A1 gene. The typical form is …

The Effectiveness Of Botulinum Toxin Injections To The Extremities In The Pediatric Population With Severe Cerebral Palsy: A Systematic Review, Debra A. Sala, Eduardo Del Rosario

Journal of Pediatric Neurology

The purpose of this review was to examine the effectiveness of botulinum toxin injections to the upper and lower extremities reported in studies of pediatric participants with severe cerebral palsy on improving ease of care, pain and motor function. PubMed, CINAHL, and Web of Science were searched using combinations of cerebral palsy and various types and abbreviations of botulinum toxin. Additionally, reference lists and citations of reviewed studies were searched. The results of 25 studies were reviewed: three randomized controlled trials (RCT), and 22 non-randomized studies of interventions involving only a botulinum toxin-treated group. Seven studies focused solely on the …

Beyond The Lawn: Bylaws For Biodiversity - Evidence-Based Recommendations For Future Practice And Policy Development, Nina-Marie Lister, Sabrina Careri

Cities and the Environment (CATE)

Across Canada and globally, there is growing momentum to mitigate the impacts of climate change and habitat loss on biodiversity. These challenges transcend the jurisdiction of any single government or agency. In response, people across urban areas are increasingly taking action, particularly through landscaping strategies that foster and support biodiversity at home in their gardens. In North American cities, private lands make up a significant and often majority of the urban matrix. As such, private lands offer opportunities to address anthropogenic socio-environmental impacts in cities in ways that complement municipal initiatives on public lands. Specifically, rewilding initiatives on private lands, …

The Healthcare Workforce In Nevada, 2024, Olivia K. Cheche, William E. Brown Jr., Caitlin J. Saladino

Health

This fact sheet presents data on the healthcare workforce in Nevada. The U.S. Bureau of Labor Statistics’ Occupational Employment and Wage Statistics Query System provides data on the amount of employment in all job sectors at the state and metropolitan statistical area (MSA) levels. This fact sheet focuses on employment and wage data for the State of Nevada, the Las Vegas-Henderson-Paradise, NV MSA, and the Reno, NV MSA as of May 2024.

District Impact On State-Wide Charter School Policy: Has Normandy Schools Collaborative Punctuated The Equilibrium? Charter School Policy Analysis Of The Missouri Department Of Elementary And Secondary Education, Tracey L. Cannon

Dissertations

Abstract

Punctuated Equilibrium Theory, as applied by Niles Eldredge and Stephen Jay Gould (1941-2002) to the study of species evolution, examined the infrequency of morphological change or stasis discontinuity.1 While groundbreaking in the field of Paleontology and the study of fossil change, the theory has been well-fitting to the decision sciences as introduced by Baumgartner and Jones2, in their 1993 and 2010 publications. Recognizing typical, incremental policy change, its use in this research looks at how stasis, stagnant policy can be punctuated by changes in political or societal views. This study examines the impact of heightened problem discussion for agenda …

The Criminal Record As A Death Sentence: Unmasking The Ignored Realities Of Formerly Incarcerated University Graduates On Professional Licencing Challenges, Mbongiseni Mdakane, Bongani Innocent Nkambule, Sindile Amina Ngubane

Journal of Prison Education Research

Recently it is increasingly common practice for universities and professional registration councils to probe into applicants’ criminal records as a precondition for admission. Using social constructionism, this qualitative study explored the experiences of six formerly incarcerated individuals previously sentenced to life imprisonment, who hold professional university degrees in Law, Education, Psychology and Social Work and investigated whether having a criminal record had any bearing when applying for professional registration. The results indicate that due to the perceived stigma of, and discrimination against a criminal record, there exist varying degrees of criminal record disclosure ranging from partial, to full and non-disclosure. …

The Rise Of Foss In India: Empirical Evidence And Insights From Cross-Sectoral Case Studies, Arul George Scaria, Suryaprakash Mishra, Shubham Shinde, Rashi Singhal

Research Reports

The report analyses the adoption of FOSS in India, primarily through case studies across four sectors (healthcare, education, finance, and software and IT services) and different types of organisations (start-ups, non-profits, medium, large, and public sector organisations). The study highlights both the benefits and challenges experienced by organisations using FOSS. The study illustrates that while organisations benefit from increased innovations, cost/ time savings, flexibility, and enhanced security, they also face challenges such as lack of enough skilled personnel and limited community support. Organisations are also seen taking a cautious approach to licensing, favouring permissive licenses over restrictive ones. Based on …

Incidence And Clinical Profile Of Cardiovascular Abnormalities In Infants Of Diabetic Mother, Kailas Randad, Praveen Das, Akash Dnyandeo Sarkate, Qudsiya Ansari

Digital Journal of Clinical Medicine

Background: Maternal diabetes is associated with adverse pregnancy outcomes, notably congenital heart disease (CHD) in infants of diabetic mothers (IDMs). This study evaluated the prevalence and spectrum of CHDs in IDMs and the effect of maternal glycemic control.

Materials and Methods: A prospective observational study was conducted over 18 months at a tertiary care centre in Mumbai. A total of 112 IDMs were enrolled. Maternal glycemic status was assessed using HbA1c and random blood sugar. All infants underwent clinical examination, oxygen saturation measurement, and echocardiography.

Results: CHDs were identified in 26.7% of infants. The most frequent lesions …

Cilia In The Brain Display Region-Dependent Oscillations Of Length And Orientation, Roudabeh Vakil Monfared, Sherif Abdelkarim, Pieter Derdeyn, Kiki Chen, Hanting Wu, Kenneth Leong, Tiffany Chang, Justine Lee, Sara Versales, Surya M. Nauli, Kevin Beier, Pierre Baldi, Amal Alachkar

Pharmacy Faculty Articles and Research

In this study, we conducted high-throughput spatiotemporal analysis of primary cilia length and orientation across 22 mouse brain regions. We developed automated image analysis algorithms, which enabled us to examine over 10 million individual cilia, generating the largest spatiotemporal atlas of cilia. We found that cilia length and orientation display substantial variations across different brain regions and exhibit fluctuations over a 24-h period, with region-specific peaks during light-dark phases. Our analysis revealed unique orientation patterns of cilia, suggesting that cilia orientation within the brain is not random but follows specific patterns. Using BioCycle, we identified rhythmic fluctuations in cilia length …

Zkipv: Zero-Knowledge Proofs For Image Provenance Verification, Bibek Ghosh

Master’s Dissertations

Recent advances in generative AI have significantly improved the ability to create photorealistic synthetic images, including so-called deepfakes, raising concerns about misinformation and the erosion of trust in digital media. Ensuring the integrity and authenticity of images, especially in sensitive domains like journalism, is thus increasingly critical. Existing solutions such as the C2PA (Content Provenance and Authenticity) framework provide origin verification through cameragenerated digital signatures, but fail to account for image modifications that invalidate these signatures. To address this limitation, we propose a zero-knowledge approach to verifiable image editing that preserves both integrity and privacy. This system, ZK-IPV, introduces a …

A Comparative Analysis Of Dosimetric Effects: Reusing Vs. Generating New Dwell Times In Ring And Tandem Hdr Treatment Simulations, Brandy N. Kossow

Masters Projects

Purpose

This study intended to retrospectively compare the dosimetric effects of dwell times used in ring and tandem high-dose radiation (HDR) procedures in cervical and endometrial cancer patients. Specifically, whether reusing dwell times from the initial treatment to subsequent treatments creates a clinically significant dosimetric impact on a subject's treatment course.

Methods

Ten samples were picked for this retrospective study. The plans used in the actual treatment of each sample were compared to a newly created treatment plan reusing the exact dwell times used in the initial treatment in subsequent treatments. For each sample, the doses for individual constraints were …

The Kentucky Microbiome Dataset, Rachel L. Washburn, Douglas C. Curl

Research Data--KGS

The Kentucky Microbiome Dataset is a continuously updated geolocated dataset which describes the distribution and diversity of microorganisms across the Commonwealth of Kentucky. Each geolocated point represents a location reported in the peer-reviewed literature where microorganisms were sampled from soil, water, geologic substrates, or clinical settings. Environmental studies include only non-host-associated, non-clinical microorganisms sampled from natural environments. Clinical studies are mapped separately to highlight locations where investigations into host-associated or human health-related microbes have occurred.

For each location, associated metadata include study information, taxonomic classifications, sample type, sampling method, latitude and longitude, sampling date, publication reference, and a direct link …

Policies Addressing Fertility Trends Require A Rights-Based Approach, Niranjan Saggurti

Sexual and Reproductive Health, Rights, and Choices

This blog post originally appeared on the Population Council’s website in July 2025.

Effect Of Polygonatum Sibiricum Powder On Properties Of Dough And Quality Of Bread, Wu Kunwei, Wei Ming, Qian Senhe, Li Ziman, Xie Yan

Food and Machinery

［Objective］ To explore the application of Polygonatum sibiricum powder in bread,enhancing its health benefits.［Methods］ Polygonatum powder is added to wheat flour to study its effects on starch gelatinization,gluten structure,dough rheological properties,and bread baking quality.［Results］］ The addition of Polygonatum powder increases the gelatinization temperature of the flour,while peak viscosity and retrogradation values decrease.The gluten yield in the dough is reduced.Changes in the secondary structure of gluten proteins are observed,with an increase in the content of random coil structures.Polygonatum sibiricum powder increases dough hardness,elasticity modulus,and viscosity modulus,but it reduces the dough's fermentation volume.The baking quality of the bread is affected,with the bread …

The Rise Of Foss In India: Empirical Evidence And Insights From Cross-Sectoral Case Studies, Arul George Scaria, Suryaprakash Mishra, Shubham Shinde, Rashi Singhal

Research Reports

The report analyses the adoption of FOSS in India, primarily through case studies across four sectors (healthcare, education, finance, and software and IT services) and different types of organisations (start-ups, non-profits, medium, large, and public sector organisations). The study highlights both the benefits and challenges experienced by organisations using FOSS. The study illustrates that while organisations benefit from increased innovations, cost/ time savings, flexibility, and enhanced security, they also face challenges such as lack of enough skilled personnel and limited community support. Organisations are also seen taking a cautious approach to licensing, favouring permissive licenses over restrictive ones. Based on …

The Rise Of Foss In India: Empirical Evidence And Insights From Cross-Sectoral Case Studies, Arul George Scaria, Suryaprakash Mishra, Shubham Shinde, Rashi Singhal

Research Reports

The report analyses the adoption of FOSS in India, primarily through case studies across four sectors (healthcare, education, finance, and software and IT services) and different types of organisations (start-ups, non-profits, medium, large, and public sector organisations). The study highlights both the benefits and challenges experienced by organisations using FOSS. The study illustrates that while organisations benefit from increased innovations, cost/ time savings, flexibility, and enhanced security, they also face challenges such as lack of enough skilled personnel and limited community support. Organisations are also seen taking a cautious approach to licensing, favouring permissive licenses over restrictive ones. Based on …