Digital Commons Network^™

Double Entry Bookkeeping: Its Philosophical And Mathematical Underpinnings, Henry Zeno Chalu

Business Management Review

This paper explores double entry bookkeeping as a theoretical and practical framework for the accounting discipline. Three foundational theoretical underpinnings for double entry bookkeeping are provided which constitute scientific and philosophical justification for the practice. These underpinnings consist of two philosophical stances and one mathematical position. In regard to the two philosophical stances, double entry bookkeeping is considered to be based on a figurative language perspective as well as a causality perspective. Regarding the mathematical position, the paper argues that double entry bookkeeping is grounded in an algebraic perspective specifically Pacioli group. The paper, hence, contributes to the understanding of …

Electroexcitation Of Nucleon Resonances And Emergence Of Hadron Mass, Patrick Achenbach, Daniel S. Carman, Ralf Gothe, Kyungseon Joo, Victor I. Mokeev, Craig D. Roberts

Faculty Publications

Developing an understanding of phenomena driven by the emergence of hadron mass (EHM) is one of the most challenging problems in the Standard Model. This discussion focuses on the impact of results on nucleon resonance (N*) electroexcitation amplitudes (or γ_vpN*) obtained from experiments during the 6 GeV era in Hall B at Jefferson Lab on understanding EHM. Analyzed using continuum Schwinger function methods (CSMs), these results have revealed new pathways for the elucidation of EHM. A good description of the Δ (1232) 3/2⁺, N (1440) 1/2⁺, and Δ (1600) 3/2^{+ …}

Enhancing Employment Readiness Of Information Technology (It) Professionals Of India - A Talent Refactoring Approach, Lakshminarayanan K.V

Theses and Dissertations

The Indian Information Technology (IT) sector is undergoing significant transformation due to the adoption of Industry 4.0 technologies such as Artificial Intelligence, Internet of Things, cloud computing, and cyber-physical systems. These changes have redefined workforce expectations, shifting employment readiness from mere technical competence to a holistic combination of adaptability, behavioral attributes, and continuous learning capabilities. In this context, the study proposes a Talent Refactoring Framework to address employability in a rapidly evolving VUCA–BANI environment by integrating organizational, career-oriented, and individual dimensions.

A review of existing literature reveals notable gaps in understanding employment readiness as an ecosystemic and psycho-social construct, particularly …

Artificial Turf Versus Natural Grass: A Case Study Of Environmental Effects, Health Risks, Safety, And Cost, Iman S. Cumberbatch, Leonard Richardson, Emma Grant-Bier, Mustafa Kayali, Mutanu Mbithi, Roberto F. Riviere, Eline Xia, Hailey Spinks, Gabrielle Mills, Amy R. Tuininga

PSEG Institute for Sustainability Studies Publications

While natural grass has been a reliable recreational surface for decades, artificial turf has gained popularity due to its durability, supposed ability to save water, and lower associated costs for municipalities and schools. Growing environmental and health concerns associated with artificial turf have prompted a necessary comparison of the environmental impact, chemical exposure, injury rates, surface heat, and costs of turf with natural grass. The township of Verona, New Jersey, engaged the PSEG Institute for Sustainability Studies’ Green Teams Program interns to perform an environmental impact assessment, literature review, and cost–benefit analysis to determine if the township should restore an …

Catching Them Young! A Comparative Study Of Teacher Retention Among Beginning Teachers In Egypt And The United Arab Emirates, Maxwell Peprah Opoku, Ghadah Morshedi, Negmeldin Alsheikh, Bernadette M. Guirguis, Ashraf Mustafa, Enas Mohamed Abdullah, Fatima Alrashdi, Ahmed El-Laithy

All Works

It is widely reported that teachers in their first 5 years of entering the profession are highly likely to leave their teaching positions. There have been many discussions on how to keep beginning teachers in the profession, mainly in Western countries. However, no such discourse exists on teacher retention in non-Western contexts, such as Saudi Arabia. This study aimed to extend Western literature to the Middle Eastern context by investigating the retention of beginning teachers in Egypt and the United Arab Emirates. Four hundred and sixty-six novice teachers were evaluated using the Teacher Retention Scale, which was developed on the …

Mitigation Of Micro-Nano Plastics Facilitated Using Microbial And Nanophotonic Degradation, And Smart Material Designs, Ashok Vaseashta, Surik Khudaverdyan, Gor Gevorgyan, Ioan Stamatin, Shushanik Kazaryan, Ashkhen Hovhannisyan, Susanna Tiratsuyan, Ludmila Sidorenko, Tatiana Gutul, Inna Rastimesina, Anatolie Sidorenko

Micro-Nano Plastics in Water: Characterization, Cure and Prevention

Please click Additional Files below to see the full abstract

Legislative And Security Confrontation Of Crimes Artificial Intelligence In The State Of Kuwait (An Analytical Study), Rashid Mohammed Al Marri

Journal of Police and Legal Sciences

The study aimed to demonstrate the mechanisms of legislative and security confrontation of artificial intelligence crimes. The use of technologies associated with artificial intelligence may go beyond the imposed limits, whether by exploiting it through its program developers & specialists to commit crimes in the cyber field, or it may be with the growing capabilities of artificial intelligence to make decisions in the field. Many behaviors occur automatically. Our research also aims to study the criminal responsibility for these crimes, & determine it in order to hold the real perpetrator accountable in accordance with the legal rules in force to …

Benford's Law In Basic Rnn And Long Short-Term Memory And Their Associations, Farshad Ghassemi Toosi

Department of Computer Science Publications

Benford's Law describes the distribution of numerical patterns, specifically focusing on the frequency of the leading digit in a set of natural numbers. It divides these numbers into nine groups based on their first digit, with the largest category comprising numbers beginning with 1, followed by those starting with 2, and so on. Each neuron within a neural network (NN) is associated with a numerical value called a weight, which is updated according to specific functions. This research examines the Degree of Benford's Law Existence (DBLE) across two language model methodologies: (1) recurrent neural networks (RNNs) and (2) long short-term …

Deep Learning For Absorption-Image Analysis, Jacob Morrey, Isaac Peterson, Robert H. Leonard, Joshua M. Wilson, Francisco Fonta, Matthew B. Squires, Spencer E. Olson

Space Dynamics Laboratory Publications

The quantum state of ultracold atoms is often determined through measurement of the spatial distribution of the atom cloud. Absorption imaging of the cloud is regularly used to extract this spatial information. Accurate determination of the parameters which describe the spatial distribution of the cloud is crucial to the success of many ultracold atom applications. In this work, we present modified deep learning image classification models for image regression. To overcome challenges in data collection, we train the model on simulated absorption images. We compare the performance of the deep learning models to least-squares techniques and show that the deep …

Artificial Intelligence In Stem Education: A Transdisciplinary Framework For Engagement And Innovation, Cristo Leon Ph.D., James Lipuma Ph.D., Xavier Oviedo Torres

STEM for Success Resources

This peer-reviewed article, Artificial Intelligence in STEM Education: A Transdisciplinary Framework for Engagement and Innovation by Cristo León, James Lipuma, and Xavier Oviedo-Torres, published in Frontiers in Education, examines how artificial intelligence (AI) is transforming STEM education through a transdisciplinary lens. Based on a systematic review of 41 scholarly studies (2020–2025), it analyzes AI integration in STEM classrooms, focusing on learner agency, adaptive assessment, and ethical challenges such as algorithmic transparency, equity, and inclusion. Guided by a Transdisciplinary Communication (TDC) framework and grounded in PRISMA protocols, the study applies tools like Nvivo, Excel, and VOSviewer for thematic coding and …

Concentration And Composition Of Organic Contaminants In Blackfin Tuna, Yellowfin Tuna, And The Common Clubhook Squid In The Western Gulf Of Mexico, Lisa Rose-Mann

USF Tampa Graduate Theses and Dissertations

Cephalopods are an important component of pelagic food webs. They play ecological roles not only as predators but also as prey. However, their role as prey in the trophic transfer of organic contaminants to apex predators such as tunas in the Gulf of Mexico (GoM) is not well known. To investigate the importance of cephalopods in tuna diets, stomach samples were collected in February 2020 from tunas caught by rod and reel aboard the F/V Gulf Eagle near two large offshore floating oil/gas platforms in the northwestern GoM. Cephalopod samples were obtained from gut content analysis of 41 tunas caught …

Strichartz Estimates For Many Particle Dispersive Equations, Tristan Reynoso

LSU Doctoral Dissertations

Dispersive equations are useful for describing a wide variety of phenomena in which solutions disperse through the space as time progresses. These equations show up frequently in physics, especially when studying quantum mechanical and fluid related systems. The single particle variants of equations such as the Schr\"{o}dinger and Wave equations have been studied at great length throughout modern history. Over the last couple decades progress has been made toward extending single particle dispersive equations to cover their many body counterparts. Space-time Strichartz estimates for the homogenous $N$-particle Schr\"{o}dinger equation with small interacting potentials was recently established on both $\mathbb{R}^d$ and …

Callison Promotional Brochure, Callison College

Callison College and School of International Studies

No abstract provided.

Callison Free Lectures And Performance Series, Callison College

Callison College and School of International Studies

No abstract provided.

Callison College Promotional Book: Japan, Callison College

Callison College and School of International Studies

No abstract provided.

Callison And Raymond College Course Offerings, Callison College

Callison College and School of International Studies

No abstract provided.

Callison College Promotional Book: Bangalore, Callison College

Callison College and School of International Studies

No abstract provided.

Integrating Digital Escape Room Design Into Teacher Education: Cultivating Instructional Creativity In Preservice Teachers, Gina L. Solano, Wen Wen

Excelsior: Leadership in Teaching and Learning

This action research documents how a teacher education program incorporates game-based learning to engage pre-service teachers (PSTs) in developing their instructional creativity. In this project, game-based learning goes beyond playing games; Instead, it allows PSTs to design their own game-a digital escape room created using a website with embedded clues, digital locks, and online challenges. This paper showcases an impressive level of creativity through the variety and complexity of PSTs’ clues, the creative graphics and layout of their websites, and their cleverly written scenarios and context for the game. Moreover, PSTs reflect on their design processes, considering the affordances and …

The Impact Of Mental Health Support On Academic Achievement, David Ersig, Tyrone Bynoe

Excelsior: Leadership in Teaching and Learning

Mental health concerns are becoming more pressing in American culture. There is an increasing call for mental health issues to be prioritized in policy discussions involving need, strategy, and funding. Addressing the cultural stigma and various barriers surrounding treatment and support for mental health issues are concerns that have infiltrated our school system; these concerns have exerted increased pressure on educators to provide effective and efficient mental health support mechanisms. There is growing recognition and observation that improving students’ mental health will help to remove barriers or hinderances to learning and achievement. With the increased pressure schools already face regarding …

Exploring And Improving Initialization For Deep Graph Neural Networks: A Signal Propagation Perspective

Defensive Publications Series

Graph Neural Networks (GNNs) often suffer from performance degradation as the network depth increases. This paper addresses this issue by introducing initialization methods that enhance signal propagation (SP) within GNNs. We propose three key metrics for effective SP in GNNs: forward propagation, backward propagation, and graph embedding variation (GEV). While the first two metrics derive from classical SP theory, the third is specifically designed for GNNs. We theoretically demonstrate that a broad range of commonly used initialization methods for GNNs, which exhibit performance degradation with increasing depth, fail to control these three metrics simultaneously. To deal with this limitation, a …

Uncertainty Estimation For Heterophilic Graphs Through The Lens Of Information Theory

Defensive Publications Series

While uncertainty estimation for graphs recently gained traction, most methods rely on homophily and deteriorate in heterophilic settings. We address this by analyzing message passing neural networks from an information-theoretic perspec tive and developing a suitable analog to data processing inequality to quantify information throughout the model’s layers. In contrast to non-graph domains, information about the node level prediction target can increase with model depth if a node’s features are semantically differ ent from its neighbors. Therefore, on heterophilic graphs, the latent embeddings of an MPNN each provide different information about the data distri bution – different from homophilic settings. …

Wide & Deep Learning For Node Classification

Defensive Publications Series

Wide & Deep, a simple yet effective learning architecture for recommendation systems developed by Google, has had a significant impact in both academia and industry due to its com bination of the memorization ability of general ized linear models and the generalization ability of deep models. Graph convolutional net works (GCNs) remain dominant in node classification tasks; however, recent studies have high lighted issues such as heterophily and expressive ness, which focus on graph structure while seemingly neglecting the potential role of node features. In this paper, we propose a flexible frame work GCNIII, which leverages the Wide & Deep …

Implicit Graph Neural Networks With Flexible Propagation Operators

Defensive Publications Series

Due to the capability to capture high-order information of nodes and reduce memory consumption, implicit graph neural networks have become an explored hotspot in recent years. However, these implicit graph neural networks are limited by the static topology, which makes it difficult to handle heterophilic graph-structured data. Furthermore, the existing methods inspired by optimization objectives are limited by the explicit structure of graph neural networks, which makes it difficult to set an appropriate number of network layers to solve optimization problems. To address these issues, we propose an implicit graph neural network with flexible propagation operators in this paper. From …

The Extent Of The Effectiveness Of Electronic Management In The Educational Process From The Point Of View Of Students Of Northern Border University, Tahani Al-Anazi

Al Jinan الجنان

The study aims to identify the conceptual framework of electronic management in contemporary educational thought, including the features of the educational process at the Northern Border University in the Kingdom of Saudi Arabia in order to determine the definition of the reality of the educational process in the light of the use of electronic management. The researcher used the descriptive analytical approach in order to obtain specific results, using the data collection tool (questionnaire) for a stratified random sample of university students amounting to 1343 students. The study resulted in that students can use all activities electronically, with some weaknesses …

مهارات طرح الأسئلة الصفية الشفوية وصياغتها، وتلقي المعلم للإجابات عنها وأثرها في التحصيل الدراسي لدى الطلبة. The Skills Of Asking And Formulating Oral Classroom Questions, The Teacher Receiving Answers To Them, And Their Impact On Students’ Academic Achievement, السماني عبد السلام أحمد

Association of Arab Universities Journal for Education and Psychology

يهدف هذا البحث إلى دراسة مهارتي طرح الأسئلة الصفية الشفوية وصياغتها، وتلقي المعلم للإجابات عنها وأثرها في التحصيل الدراسي لدى الطلبة، كما يهدف إلى الكشف عن مستويات طرح الأسئلة الصفية الشفوية، وقد استخدم الباحث المنهج الوصفي، وقام الباحث بجمع المعلومات المتعلقة بالدراسة من المراجع والمصادر الورقية والإلكترونية، ثم قام بتحليلها واستخراج نتائجها، وتوصلت الدراسة إلى نتائج منها: أن مهارات طرح الأسئلة الصفية الشفوية تسهم بدرجة عالية في رفع مستوى التحصيل الدراسي للطلبة، وأن أهم مهارات صوغ الأسئلة تتمثل في: سهولة لغة السؤال، وأن تكون الأسئلة غير مطولة وأن تكون الأسئلة مناسبة لقدرات الطلبة، ووثيقة الصلة بموضوع الدرس أو المقرر الدراسي، …

Data Supporting The Paper "Enhancing Turbulent Mixing And Microphysical Uniformity In A Tall Convection-Cloud Chamber Through Idealized Heterogeneity Of Boundaries", Lois Thomas, Fan Yang, Aaron Wang, Mikhail Ovchinnikov, Kyle G. Pressel, Raymond Shaw

Michigan Tech Research Data

A large convection cloud chamber has been proposed for exploring aerosol–cloud–drizzle interactions under well-controlled turbulent conditions. Recent theoretical and numerical studies suggest that a convection cloud chamber with two heated and two cooled sidewalls can significantly enhance the liquid water content and thus benefit drizzle initiation. However, a chamber with such a sidewall configuration develops stable stratification and extremely weak turbulence therein. In this study, we conduct large-eddy simulations of a tall convection chamber with five different sidewall configurations consisting of alternating warm and cold patches. For each configuration, the total surface area of warm patches equals that of cold …

Phys 121- 021, 121: Physics Ii Lecture, Physics Department

Physics Syllabi

No abstract provided.

Microplastics In The Mississippi, Jozey Goodall

Arts & Sciences Undergraduate Showcase

This poster explores the presence and impact of microplastics in the Mississippi River through the analysis of two research studies. The first study examined surface water samples to measure microplastic concentration and to assess how land use and geography influence their distribution along the river. The second study looks in on identifying microplastics in the digestive systems of fish collected from different locations along the river. Both studies have shown that microplastics are widespread throughout the river, with higher levels found downstream and in highly populated areas. The research highlights the ways in which microplastics enter freshwater environments, from urban …

Researcher To Study Black Holes, Space-Time Ripples With Fellowship, Clara Turnage

University of Mississippi News

OXFORD, Miss. – University of Mississippi astrophysicist Anuradha Gupta has been selected among 15 recipients worldwide for the 2025 Simons Emmy Noether Fellowship.

The Use Of Concurrent Progressive Magnitude Schedules To Scale Reinforcer Efficacy, Morgan Scully

Doctoral Dissertations - College of Arts and Sciences

Effective reinforcement-based treatment requires the identification of stimuli that function as potent reinforcers. In practice, reinforcer efficacy is commonly measured via stimulus preference assessments. These data are typically summarized as a percentage of trials with selection and, although they identify hierarchies of reinforcing quality, they do not clearly provide a quantitative description of the relative reinforcing effects of the stimuli assessed. Quantitative methods for scaling reinforcer efficacy may offer more precision but are less common in practice. Drawing from the preference assessment and quantitative analysis of behavior literature bases, we designed and evaluated the use of a concurrent progressive-magnitude schedule …