Digital Commons Network^™

The Tax Adviser, Volume 9, Number 7, July 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Allocation And Apportionment Of Research And Development Expenditures Under Regs. Sec. 1.861-8, Leonard W. Rothschild Jr.

Tax Adviser

No abstract provided.

Optimizing Palliative Spine Radiation: A Dosimetric Comparison Of Hybrid Arc Therapy And Conventional Appa Techniques, Alaina Vaneaton

Masters Projects

This study aimed to evaluate the dosimetric impact of Hybrid Arc Palliative Radiation Therapy (HART) versus conventional anterior-posterior/posterior-anterior (APPA) beam arrangements for thoracic spine metastases. The primary objective was to assess differences in conformity, homogeneity, and organ-at-risk (OAR) sparing between the two techniques. A retrospective plan comparison was conducted using anonymized datasets from twenty patients previously treated with HART. Each case was replanned using a standard APPA technique, normalized to match the target coverage of the original HART plan within 0.1%. All plans were prescribed 20 Gy in 5 fractions. Plan quality was evaluated using conformity index (CI), homogeneity index …

Jazz Scale Patterns With Abjad And Lilypond, George K. Thiruvathukal

Computer Science: Faculty Publications and Other Works

Background

Jazz method books often advise students to “learn it in all keys,” yet most present examples in only one or two keys (if that, as they start from C, the easiest key, and usually stop there). For many "classically-trained" players—especially those who check fingerings, enharmonics, and voice-leading by reading—the absence of complete, notated materials is a barrier. While most scales can be internalized as Whole (W) / Half (H) step patterns, important exceptions (e.g., harmonic and melodic minor, octatonic, whole tone, and blues) are aided by having notated patterns in front of us.

Aims

To generate clear, consistent notation-first …

Advancing Generative Ai For Music With Photonics, Eduardo Miranda, Siegelwax Brian

School of Art, Design and Architecture

This paper presents PhotoSing, a system that learns to generate polyphonic tunes by extracting sequencing rules from given examples. We developed a method to encode given pieces of music in terms of unique musical events, referred to as UMEs, and stochastic rules for sequencing them. Those rules are subsequently converted into representations to be processed by a photonic computer to generate new compositions. This research builds upon a previous system, QuSing, which generated monophonic tunes with superconducting quantum computing. The paper discusses the pitfalls of the previous system, the research and the solutions developed to improve them. It details the …

Vertiport Location Selection And Optimization For Urban Air Mobility In Complex Urban Scenes, Yannan Lu, Weili Zeng, Wenbin Wei, Weiwei Wu, Hao Jiang

Faculty Research, Scholarly, and Creative Activity

Vertiports, as dedicated facilities for electric vertical takeoff and landing (eVTOL) aircraft, are essential to ensure the efficiency and sustainability of Urban Air Mobility (UAM). However, UAM infrastructure site selection has become increasingly complex due to limited land availability, complex spatial conditions, and the need to balance multiple objectives. Focusing on passenger-carrying UAM operations, this study proposes a systematic framework for vertiport site selection. First, key factors are classified into high, medium, and low levels across the safety, economic, and social dimensions, forming a modular evaluation system. A GIS-based spatial screening process is developed to identify potential vertiport locations. Subsequently, …

Overcoming Challenges In Mapping Hydrography And Heterogeneity In Urban Landscapes, Kristina G. Hopkins, Rebecca L. Hale, Krista A. Capps, John S. Kominoski, Jennifer L. Morse, Allison H. Roy, Andrew Blinn, Shuo Chen, Liz Ortiz Munoz, Annika Quick, Jacob Rudolph

Environmental Science and Management Faculty Publications and Presentations

Understanding how water moves through a watershed is one of the most fundamental yet often complicated aspects of hydrology, especially in urban areas. Urban infrastructure and water management alter natural hydrological pathways in developed watersheds, which can violate assumptions of a watershed approach to ecosystem science. We focus on two aspects of urban landscapes that often create challenges to model watershed processes within and among urban areas: (1) accurate delineation of urban flow paths and (2) consistent characterisation of the urban landscape within and among cities. Here, we describe these challenges and identify how certain components of these challenges can …

Using Algebra To Solve Special Tax Problems, Terry J. Witt, J. Perry Abbott

Tax Adviser

No abstract provided.

Performance Mapping And Weighting For The Evapotranspiration Models Of The Openet Ensemble, M. Reitz, J. M. Volk, T. Ott, M. Anderson, G. B. Senay, F. Melton, A. Kilic, R. Allen, Joshua B. Fisher, A. Ruhoff, A. J. Purdy, J. Huntington

Biology, Chemistry, and Environmental Sciences Faculty Articles and Research

Evapotranspiration (ET) accounts for the majority of water available from precipitation in the terrestrial water cycle, and improvements to the accuracy, resolution, and coverage of ET data can enhance hydrologic models and assessments. The OpenET collaboration of six remotely sensed ET modeling teams has demonstrated that an ensemble approach to ET estimation generally provides improved accuracy relative to individual ensemble members. The performance of individual models has been shown to vary by land cover type and climate zone, but a thorough study of the variables that influence model performance differences has not yet been conducted. In this paper, we model …

Proceedings Of The 2025 Undergraduate Research Day, Rebecca Day Babcock Dr., Mohamed Zobaa

UTPB Student Research Day 2026

No abstract provided.

Mathematical Models Of Disease Transmission In Long-Term Care Facilities, Brittany Stephenson, Cara Sulyok

Engineering, Computing and Mathematical Sciences Faculty Conferences

Clostridioides difficile, also known as C.difficile, is a prevalent cause of infectious diarrhea in United States healthcare facilities. Spread through the fecal-oral route and primarily through contact with spores on contaminated surfaces, C. difficile can cause severe diarrhea, stomach pain, and colitis. Most individuals can mount an effective immune response, but older populations, immunocompromised individuals, and those taking antibiotics have an increased risk of being colonized by C. difficile. While extensive research has been conducted in hospital-based settings to improve understanding of the transmission of this bacteria, few studies apply mathematical models in the context of long-term …

Impact Of A Multi-Strain L. Crispatus-Based Vaginal Synbiotic On The Vaginal Microbiome: A Randomized Placebo-Controlled Trial, Jacques Ravel, Sheri Simmons, Eleni Greenwood Jaswa, Sara Gottfried, Miriam Greene, Susan Kellogg-Spadt, Dirk Gevers, Diane M. Harper

Institute of Emerging Health Professions Faculty Papers

A clinical trial of a multi-strain vaginal synbiotic (NCT05659745, registered 12/19/2022 at clinicaltrials.gov) led to an optimal vaginal microbiome dominated by L. crispatus (CST I). The synbiotic led to a significant increase in L. crispatus compared to placebo (p <  0.05), and conversion to CST I was significantly higher with the vaginal synbiotic than with placebo (90 vs 11%; p <  0.002). Mechanistically, the synbiotic reduced Gardnerella vaginalis and Candida, clinically important microbes.

Ai-Driven Biomedical Perspectives On Mental Fatigue In The Post-Covid-19 Era: Trends, Research Gaps, And Future Directions, Saba Parveen, Md Belal Bin Heyat, Umair Tariq, Faijan Akhtar, Hafiz Muhammad Zeeshan, Seth Christopher Yaw Appiah, Shang-Ming Zhou, Huang Lei

School of Nursing and Midwifery

Mental fatigue is a complex condition arising from various neurological processes and influenced by external factors such as stress and cognitive demands. This comprehensive review elucidates the primary neurological mechanisms underlying mental fatigue, particularly emphasizing how it was elevated or otherwise affected during the COVID-19 pandemic. We explore the intricate relationship between prolonged cognitive tasks, chronic stress, and the development of mental fatigue, emphasizing the impacts that mental fatigue has on mental health across diverse populations. Utilizing advanced artificial intelligence techniques, including machine learning and deep learning, this study identifies and quantifies the patterns of mental fatigue. The innovative approach …

Viewpoint: Adp In The Irs: Responding To Change, Patrick J. Ruttle

Tax Adviser

No abstract provided.

How Effective Is HawaiʻS'S Sunscreen Ban? Tourism Impact On The Health Of KauaʻI'S Coral Reefs, Meghan E. Parker

Capstone Collection

This study seeks to determine whether the level of human-impact, and in particular sunscreen use, influences the health of coral reefs on the island of Kauaʻi. Six paired sites in different regions of Kauaʻi were identified, each having a human-impacted site and an isolated counterpart site. By obtaining quantitative data on the coral reef at each site using 25-meter video transects, the overall health of the reef was assessed by measuring live coral cover, coral species abundance, prevalence of coral bleaching, and fish abundance. The level of human-impact in the form of number of people present and type of sunscreen …

Digital Transformation In Jamaica's Education Sector, Grace Willis

Capstone Collection

Digital transformation in Jamaica’s education sector, significantly spurred by the COVID-19 pandemic, represented a seismic shift on this small Caribbean island I call home. This transformation was central to national education reform and involved multiple projects aimed at modernizing educational delivery, infrastructure, and the supporting ecosystem. This study explored the multifaceted implications of these initiatives through qualitative research conducted with ten key stakeholders, complemented by a review of publicly available materials. Interviewees included school administrators, Information Technology (IT) teachers, funding sponsors, representatives from national education bodies, and international development agencies engaged in domestic strategic efforts. Participants were recruited through cold …

Retracted: Mathematical Properties And Simulations Of The Neutrosophic Gompertz-Inverse Burr-X Distribution With Application To Under-Five Mortality, Mustafa Hassan Jumaa, Asmaa S. Qaddoori, Sara A. Khalaf, Nooruldeen A. Noori, Mundher A. Khaleel

Iraqi Journal for Computer Science and Mathematics

Despite significant progress in the development of statistical distributions, there remain clear gaps in modelling complex datasets, such as those involving uncertainty or requiring flexible representations of multidimensional variables. This study introduces a new distribution the Neutrosophic Gompertz-Inverse Burr-X (NGoIB-X) distribution to address these challenges. The model is based on the Neutrosophic Gompertz family (NGo-G), which itself employs the T-X method in its formulation. Characterised by four Neutrosophic parameters and a Neutrosophic random variable, the NGoIB-X distribution offers enhanced flexibility for representing and analysing uncertain data. The theoretical properties of the NGoIB-X distribution are explored, including its Neutrosophic probability density …

A New Lightweight Encryption Method Based On The Dna-Rc4 Substitution For Resource-Constrained Iot Devices, Athraa J. H. Witwit, Ahmed Fanfakh, Ali Kadhum Idrees

Iraqi Journal for Computer Science and Mathematics

Technology's impact on daily life necessitates increased data protection. Cryptographic systems improve security, ensuring confidentiality and legitimacy of Internet of Things systems. However, resource-constrained devices face challenges like memory, battery life, processing power, and small size. In light of this, lightweight cryptography (LWC) provides techniques specifically tailored to the constraints of resource-constrained Internet of Things devices. However, the presence of a fixed S-Box in some LWC algorithms, such as Advanced Encryption Standard, or the absence of one in others, such as Speck and Tiny Encryption Algorithm, renders them more susceptible to attacks. In this paper, we suggest a new lightweight …

The Effects Of I-127 On A High-Granularity Lii(Eu) Bonner Sphere Spectrometer Response Matrix, Adam Card, Andrew W. Decker

Student Publications

The measurement of neutron energy spectra using a Bonner Sphere Spectrometer (BSS) requires spectrum unfolding. One necessary component of spectrum unfolding is an accurate neutron response matrix, which describes the energy shift experienced by neutrons when passing through different moderation configurations prior to detection. Leveraging the recently-released ENDF/B-VIII.0 cross-section library, this work details the development of a new LiI(Eu) scintillator response matrix that features improved energy binning granularity as well as increased isotopic and statistical accuracy. Using MCNP6.2, detector responses were modeled at 105 discrete log-equi-spaced incident neutron energies from 1.000 × 10⁻⁹ to 2.512 × 10¹ MeV …

Demystifying The Discharge Coefficient For Flow Over Thin Weirs And Sills, Joseph E. Pugh, Subhas Karan Venayagamoorthy, Timothy K. Gates

Civil, Architectural and Environmental Engineering Faculty Research & Creative Works

A revised derivation of the discharge coefficient for flows over thin weirs and sills in the limits of wall overflow to a free overfall is given. Using dimensional analysis, we show that the discharge coefficient, (Formula presented), in the classical weir-discharge equation is best understood as a weir Froude number, (Formula presented), which accounts for the combined effects of inertia, contraction and viscous energy losses within the flow field. A comprehensive set of experimental data from historical studies is complimented by new data from the authors, featuring both laboratory flume experiments and three-dimensional numerical simulations of weir flows. Synthesis of …

Challenges In Modelling The Impact Of Frost And Heat Stress On The Yield Of Cool-Season Annual Grain Crops, Jonathan Richetti, Victor Oscar Sadra, Di He, Brenton Leske, Pengcheng Hu, Yacob Beletse, C. Mariano Cossani, Ha Nguyen, Bangyou Zheng, David Matthews Deery, M. Fernanda Dreccer, Jeremy Whish, Julianne Lilley

Grain and Other Field Crops Research Articles

Frost and heat events at critical growth stages could cause large yield losses. These temperature extremes are increasing in frequency and intensity due to climate change in many parts of the broadacre cropping regions globally, presenting challenges to food production. For cool-season grain-growing regions, where summers are already too hot, heat and frost risks can limit adaptation options. Capturing these stresses in crop models accurately is increasingly important for evaluating the timing, severity, and yield consequences of extreme events. However, most existing process-based models were not designed to simulate short-duration temperature extremes, limiting their ability to assess climate risk and …

Grade 3-5 Teacher Experiences Using Digital Learning Tools In Mathematics Instruction, Dorothy Yun

Walden Dissertations and Doctoral Studies

The problem that was addressed through this study was that Grade 3–5 mathematics teachers in Chicago suburban elementary schools (CSES) faced challenges integrating digital learning tools (DLTs) to support student achievement after the COVID-19 pandemic forced a rapid transition to technology-based instruction. The purpose of this qualitative study was to explore CSES Grade 3-5 teachers’ experiences using DLTs in mathematics instruction. Guided by the technological pedagogical content knowledge framework, two research questions explored how teachers used DLTs in instruction, and what resources or supports were needed for effective implementation. For this basic qualitative design, 15 certified Grade 3–5 teachers, who …

Summer Commencement: August 8, 2025, University Of North Dakota

UND Commencement Programs

UND Summer Commencement program from August 8, 2025.

Taking A Closer Look: Research As Worship And Service, Angela Kroeze Visser

Faculty Work Comprehensive List

"... as we learn about the world we live in, we also learn about the one who has created and upholds it."

Posting about ­­­­­­­­looking deeply and thinking critically from In All Things, an online hub that offers insight into maintaining and faithful and orthodox Reformed Christian worldview while fearlessly engaging in every aspect of contemporary life – until all is made new.

Taking a Closer Look

Fostering Students' Metacognitive Awareness Through Student Led Learning Logs, Jessica M. Carter

Masters Projects

A key component for middle school students' success is structured opportunities to develop metacognitive awareness and autonomous skills. This project addressed the gap between students' metacognitive capabilities and available classroom tools by developing a comprehensive student-led learning log system for middle school contexts.

Grounded in Flavell's metacognitive theory and culturally responsive pedagogical principles, this project created four primary components: (1) a flexible learning log framework with templates adaptable across subject areas, (2) a reflection prompt bank containing over 100 metacognitive questions organized by planning, monitoring, and evaluating stages, (3) a practical implementation guide requiring minimal professional development, and (4) a …

Enhancing Adversarial Robustness In Convolutional Neural Networks By Integrating Human Viewing Strategies, Diana Velychko

Theses

Adversarial examples pose a serious threat to the reliability of deep neural networks by subtly manipulating inputs to induce incorrect outputs. Despite progress in the field, convolutional neural networks (CNNs) remain vulnerable to such perturbations. This research proposes a novel approach to improve adversarial robustness of CNNs by incorporating human viewing behavior into both training and testing processes. To establish a baseline for comparison with models trained from scratch, an eye-tracking dataset—collected during experiments involving novel objects from the Greeble dataset—was used to capture how humans learn to classify previously unseen object categories. This study compares model saliency with human …

The Implementation Of A Pilot Program On Puberty And Menstruation Education For Adolescent Females And Youth Development Specialists For A Gender-Specific Community Organization: A Quality Improvement Project, Cassandra Tavares

Doctor of Nursing Practice (DNP) Manuscripts

Background & Significance: Adolescent girls in the United States (U.S.) often lack adequate education and support regarding puberty and menstruation, despite the importance of this knowledge for healthy development (Schmitt et al., 2022). Only 21% of school systems serving ages 8–12 provide puberty education, and many educators feel unprepared to teach it (Schmitt et al., 2022). Purpose: This quality improvement project aimed to equip youth development specialists (YDS) at a community organization with a structured curriculum and educational tools to confidently educate adolescent females (ages 8–13) on the physical, emotional, and social aspects of puberty and menstruation. Intervention: A four-day …

Assessing The Costs Of Constructed Floating Wetlands For The Treatment Of Surface Waters And Wastewater, John Awad, Christopher Walker, Declan Page, Muhammad Arslan, Sarah A. White, Terry Lucke, Simon Beecham, Ryan J. Winston, William H.J. Stonsnider, Phil Nicodemus, Chris Streb, John Van Leeuwen

Faculty Publications

The development of constructed floating wetlands (CFWs) as a nature-based solution for water treatment has progressed over the last 25 years. However, full-scale CFW adoption remains relatively limited due in part to the uncertainty regarding the costs of CFWs in terms of capital and operational expenditure (CAPEX and OPEX) and treatment capacity. This study reports on the costs of 11 international CFW schemes including the factors affecting CAPEX and OPEX and levelized costs of nitrogen and phosphorus removal. The estimated levelized CAPEX and OPEX ranged from US$15/m² to $2537/m² and from $0.5/m² y⁻¹ to $181/m² y⁻¹, respectively, for CFW schemes …

The Influence Of Visualization Type And Gender On Multimedia Learning Performance: An Experimental Study, Ziji Wang

Electronic Theses and Dissertations

The widespread availability of multimedia learning resources, driven by technological progress, presents both opportunities and challenges in education. While these resources, often designed with animations to aid learning, their effectiveness in learning across STEM and non-STEM fields remains controversial. Besides, researchers have increasingly turned their attention to understanding how individual learner characteristics such as gender and spatial ability influence effectiveness of multimedia learning.

This dissertation examined the impact of visualization type and gender on learning algorithms (STEM) and Chinese characters (non-STEM) after accounting for the effect of spatial ability, focusing on learning outcomes and cognitive load. The fact that males …

Development And Optimization Of Gradient Pore Structured Porous Ceramics: Modeling, Properties, And Potential For Industrial Production In Thermal Insulation Engineering, Gang Qi, Minghui Li, Ruoyu Chen, Haichuan Wang, Haiming Wen, Yi Ding, Xiaoyu Xia, Dixin Yan, Can Chen, Saisai Li

Materials Science and Engineering Faculty Research & Creative Works

This study prepared gradient pore structure ceramics from silica fume through direct foaming. The rheological behavior of the slurry was improved by varying the solids content. Physical and mathematical models were developed to describe the longitudinal movement of foam in the ceramic slurry and the mechanism of gradient pore formation. These models were used to predict the pore sizes at different heights within the ceramic. Insulation and mechanical properties were enhanced by optimizing the gradient pore structure. The gradient pore structure resulted in significant directional differences in specimen properties. Additionally, suitable sintering-temperatures for gradient pore structure ceramics are discussed. The …