Digital Commons Network^™

The Tax Adviser, Volume 14, Number 9, September 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Should The Lessor Or The Lessee Claim The Investment Credit After 1982?, Rolf Auster

Tax Adviser

No abstract provided.

Nuclear Magnetic Resonance Dynamics Of Pyrazole-Litfsi Eutectic Solvents As Promising Electrolytes, Emilia Pelegano-Titmuss, Giselle De Araujo Lima E Souza, Muhammad Zulqarnain, Ramez Elgammal, Thomas Zawodzinski, Steven Greenbaum

Undergraduate Research

Deep Eutectic Solvents (DESs) have emerged as promising candidates to replace conventional organic solvents in various technological applications due to their low vapor pressure, non-flammability, and ease of preparation at low costs. In particular, Type IV DESs, which are composed of metal salts and hydrogen bond donors, are possible replacements for lithium-ion battery electrolytes due to their potential of having high lithium transference numbers. In this study, we investigated solvents of Pyrazole and LiTFSI at varying molar ratios using Fast Field Cycling (FFC) NMR Relaxometry. Notably, the 1:2 LiTFSI: Pyrazole sample shows distinct behavior, exhibiting enhanced relaxation rates for ^{1 …}

Characterization Of Sars-Cov-2 Replication And Transcription Complexes Via Structural And Evolutionary Approaches, Amelie Ghirardo, Ben Shabatian, Avishai Aghelian, Kyle Tau, Eleonora Gianti

Undergraduate Research

Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) caused around 700M cases and over 7M COVID-19-related deaths recorded worldwide (World Health Organization, March 2025). Aiming to effectively combat this and other disease-causing Coronaviruses (CoV), unprecedented research efforts led to the development of new vaccines and antiviral therapies. Due to emergence of variants of concern (VOCs) with increased transmissibility, immune evasion from vaccination, and potential to resist the available treatments, SARS-CoV-2 continues to represent a major threat to global health. Hence, there is a pressing need to discover new antivirals with broad-spectrum efficacy against multiple SARS-CoV-2 variants and related CoVs. This project …

Modeling Introversion In The Classroom: An Agent-Based, Eric Araújo, Daniel Kwon, Jaden Brookens

University Faculty Publications and Creative Works

Education remains a critical challenge for many countries, with ongoing research seeking to better understand the complex dynamics of learning and teaching. In this paper, we propose an agent-based model to simulate student behavior in the classroom, focusing on the role of introversion and stress in learning and engagement. Our framework models how these psychological factors interact with classroom conditions to shape student experiences. The model was evaluated by an expert and offers a simulation environment to explore the impact of different classroom dynamics on student learning outcomes.

It was presented at AAMAS (24th International Conference on Autonomous Agents and …

The Influence Of Paint, Kaylyn Dunn

Masters Theses

This thesis is made up of multiple essays aimed at examining the relationship between identity, craft, and narrative development. It emphasizes how societal expectations affect self-worth, personal happiness, and identity development. It combines literary, sociological, and Christian viewpoints to highlight the significance of portraying complex and diverse individuals to reflect on the relational nature of identity. This thesis also provides a thorough analysis of theoretical frameworks and practical methodologies for creating compelling characters. By examining psychological models, sociocultural influences, conflict, voice, and genre-specific techniques, it demonstrates how complex character creation enhances narrative. The culmination of this thesis, a novel called …

The Development Of Cosmological Theories And Their Correlation With Biblical Scripture In Ancient Times, Margaret A. Burcie

Masters Theses

Agnostics and astronomical researchers like Harlow Shapley's contributions to cosmology, specifically his recalibration of the Milky Way and the discovery of its true structure and size, marked an important moment in individuals’ understanding of the universe.”1 These theorists have redefined humanity's place in the cosmos by accentuating empirical observations over religious theories, laying the groundwork for modern cosmology while simultaneously reigniting the age-old debate about the universe's origin. “Theories may crumble, but good observations never fade,”2 accentuate the lifelong importance of scientific research.

This paper focuses on the relationship between the development of cosmological theories and biblical interpretations; these will …

Vaccine Hesitancy In Türkiye: A Natural Language Processing Study On Social Media, Semi̇h Sari, Ulya Bayram

Turkish Journal of Electrical Engineering and Computer Sciences

Vaccine hesitancy is a significant public healthcare problem that is threatening everyone worldwide. Vaccine hesitancy has become more ingrained in Turkish society, mainly through social media. Unfortunately, reflections of this hesitancy are preventable deaths or permanent disabilities. Because of the uncontrolled spread of misinformation and disinformation on social media, Türkiye is facing a future health crisis. As a step towards preventing this crisis, our main objective is to use the power of artificial intelligence techniques on Turkish social media posts to detect antivaccine posts. Through this study, it will be possible to raise awareness about the importance of vaccines in …

Cultural Heritage Informatics: Past, Present, And Future, Tyler Youngman, Sebastian Modrow, Isaac Meth

School of Information Studies - Faculty Scholarship

This paper briefly traces the informational history and contemporary formal establishment of Cultural Heritage Informatics as a distinct domain within IS/LIS, motivated by recent calls for more critical, ethical, and community-oriented interrogations of IS/LIS practices and professional identity. We unpack the conceptual history and disciplinary intellectual geography of cultural heritage and informatics to recount prior interpretations of the field. Next, we articulate a holistic domain-specific informatics model to guide the study of cultural heritage within IS/LIS. We conclude by articulating ethical imperatives and new directions for Cultural Heritage Informatics in research, teaching, and practice.

Gardner-Webb Alumnus And Retired Navy Commander John E. Sutton Speaks At University’S Annual Memorial Day Observance, Office Of University Communications

Gardner-Webb NewsCenter Archive

The Memorial Day Observance at Gardner-Webb University on May 23 featured retired Navy Commander John E. “JES” Sutton as the featured speaker. A 1976 alumnus, Sutton presented a brief history of Memorial Day. He noted, in particular, the stories of courage and sacrifice that impact his reflective approach to the day.

A Semiclassical Model Of The Immediate Temperature Distribution Surrounding The Track Of Heavy Ions With Therapeutic Energies, Martin Rädler, Niayesh Afshordi, Reza Taleei, Katia Parodi, Ramin Abolfath, Julie Lascaud

Department of Radiation Oncology Faculty Papers

Objective. Spikes of high temperature and pressure are created in the vicinity of heavy ions, especially at the Bragg peak. The expected subsequent thermoacoustic effects are however not well understood. In particular, the distribution of the densely packed primary interactions has not been considered in molecular dynamics (MDs) simulations or shock wave solutions. In this work, we derive a dedicated model to describe the primary interactions and their radial distribution, applicable to the modeling of acoustic and thermodynamic effects at the nanoscale. Approach. Starting from first principles, we assemble a semiclassical model of the energy loss of the primary heavy …

Design And Performance Evaluation Of Pv-Powered Ev Charging Stations With Grid Integration And Comparative Analysis Of Dc-Dc Converters For Offboard Chargers, Mohammad Abidur Rahman

Theses and Dissertations

Grid-integrated photovoltaic (PV)-powered electric vehicle (EV) charging stations offer a sustainable solution for reducing grid dependency and fossil fuel consumption in workplace environments. This study proposes a PV-powered EV charging system with an AC bus configuration and grid support to ensure stable and efficient operation. A comparative analysis of four DC-DC converter topologies—Dual Active Bridge (DAB), LLC Resonant, Interleaved Buck-Boost, and Interleaved Buck—is conducted for offboard charging applications. Performance evaluation is carried out using MATLAB/Simulink, considering voltage and current ripple, power density, stress levels, bidirectional capability, and control complexity. Component-level reliability is assessed using MIL-HDBK-217 standards to estimate failure rates …

A Hybrid Ahp-Dea Approach For Software Architecture Evaluation And Selection, Mehran Hajipoor, Homayun Motameni, Ali̇ Ebrahimnejad

Turkish Journal of Electrical Engineering and Computer Sciences

Decisions made during the software architecture stage significantly influence the success or failure of software projects. Software architects must navigate the complex task of selecting the most suitable architecture style while balancing stakeholders’ operational and nonoperational requirements. These requirements often involve diverse and conflicting quality attributes with varying priorities, as well as intricate interactions where some attributes positively or negatively influence others. Furthermore, different architectural styles exhibit varying levels of support for these quality attributes, adding another layer of complexity to the decision-making process. This study leverages the Analytic Hierarchy Process (AHP) and Data Envelopment Analysis (DEA) within a novel …

Enhanced Cuffless Blood Pressure Estimation Using Ecg And Ppg Signals: A Hybrid Approach With Windkessel, Arima, And Lstm, Piyush Mahajan, Amit Kaul

Turkish Journal of Electrical Engineering and Computer Sciences

Accurate blood pressure (BP) estimation is essential for the monitoring and management of cardiovascular diseases. This study presents a hybrid model for cuffless BP estimation using electrocardiogram (ECG) and photoplethysmogram (PPG) signals. The model incorporates features from time-domain, frequency-domain, and model-based approaches, including the Windkessel model, AutoRegressive Integrated Moving Average (ARIMA), and Long Short-Term Memory (LSTM) networks. To enhance performance, feature selection and reduction techniques such as Minimum Redundancy Maximum Relevance (MRMR) and autoencoders were employed. Additionally, model ensemble strategies, including average and weighted average modes, were utilized to combine the predictions of different models. The proposed method demonstrated superior …

Robust Sliding Mode Control For Precision Anesthesia Delivery: Addressing Interpatient Variability In Depth Of Hypnosis, Talha Sajjad, Adeel Iqbal, Ali Khaqan, Ali Nauman, Bilal Ijaz, Raja Ali Riaz

Turkish Journal of Electrical Engineering and Computer Sciences

Anesthesia induction is a critical aspect of ensuring patients' health and safety during surgical procedures. The manual administration of anesthesia can lead to serious medical issues due to variability among patients, as well as the risks of overdosing or underdosing anesthetic drugs. While various linear control techniques have been implemented to enhance the safety of anesthesia infusion, non-linear control strategies have demonstrated superior results in achieving the desired level of hypnosis for surgical activities, primarily due to the significant parametric variations present in different patients.Given these challenges, there is a pressing need to develop an efficient anesthesia infusion system that …

Design And Optimization Of Low-Loss, High-Gain Metamaterial-Based Log-Periodic Dipole Array Antenna For Full Ka-Band Coverage, Mohamed El Moniar, Ahmed Abd El Hady, Yasser Ismail, Nihal Areed

Turkish Journal of Electrical Engineering and Computer Sciences

This work describes a microstrip log-periodic dipole array (MLPDA) antenna that uses metamaterials and operates across the whole Ka-band. The suggested MLPDA antenna layout provides a wide bandwidth with fewer dipole elements than traditional MLPDA antennas while maintaining the same resonance frequencies. To reduce size while covering a wide operational spectrum, the antenna design includes bending dipoles as radiating elements, as well as an incomplete ground plane. Furthermore, the proposed MLPDA antenna’s energy loss has been reduced while boosting its signal strength (gain) by inserting a metamaterial-based structure in front of it at a certain distance and on the same …

A Methodology For Nuclei Segmentation In H&E Images Using Efficientnetb7 Guided U-Net And Multiple Data Augmentation Strategies, Furkan Atlan, Emrah Hançer

Turkish Journal of Electrical Engineering and Computer Sciences

Automating nuclei segmentation in Hematoxylin and Eosin (H&E) stained images is crucial for advancing computational pathology. Despite significant research, challenges such as overlapping nuclei, varying scanner resolutions, and diverse nuclear morphologies continue to hinder segmentation accuracy. In this paper, we propose a deep-learning based methodology that integrates multiple data augmentation strategies with a U-Net architecture enhanced by the EfficientNetB7 encoder. To enhance generalization, we train the model using a combined dataset from MoNuSeg2018, CPM-17, and CoNSeP, exposing it to diverse staining techniques and tissue types. We then evaluate its robustness on the unseen CryoNuSeg dataset, which consists of fully annotated …

Fired And Fractured: An Analysis Of Broken Ceramics, Evan Mcguire

Honors Projects

How does the construction of a ceramic object affect how it breaks? How does the force applied affect this break? These questions are based on my first-hand observations of the multitude of ceramic fragments found in different states of decay at archaeological sites. To answer these questions, I created samples that imitate ancient ceramics and then broke them in different ways. I then analyzed the fracture surfaces and looked for evidence of weak points in the objects. Pieces that were hit by a blunt force, such as a hammer, had radial fractures that formed along paths that had clusters of …

Factors Influencing Student Motivations And Experiences In Stem Course Office Hours, Gabriella R. Dauber, Jeremy L. Hsu

Biology, Chemistry, and Environmental Sciences Faculty Articles and Research

Office hours are a part of nearly all science, technology, engineering, and mathematics (STEM) courses, with many academic and affective benefits for students who attend. However, despite their ubiquity, there has only been limited past work examining the sources of knowledge students draw from to shape their perceptions of office hours, as well as the factors that influence students' experiences in STEM course office hours. Here, we conducted semistructured interviews with 20 students enrolled in an introductory STEM course to investigate what motivates students to attend STEM course office hours, the factors that shape their experiences in office hours, and …

Domain-Specific Aspect Extraction For Product Design, Divyam Sobti, Mahima Agumbe Suresh, Cristina Tortora, Vimal Viswanathan

Faculty Research, Scholarly, and Creative Activity

As technology advances, computers become increasingly proficient at interpreting and translating human language into machine-understandable text. With the help of algorithms in natural language processing (NLP), machines can now translate textual data. These algorithms help identify and extract specific text components known as aspects. The aspects represent specific attributes or topics within textual data. For instance, if a product review states, “This phone has good battery life but poor camera quality, " and attributes like 'battery life' and 'camera quality' represent aspects in the text. Aspect extraction is a pivotal process involving identifying and isolating key features or topics within …

How Experts View The Legal System's Use Of Scientific Evidence, Shari Seidman Diamond, Richard Lempert

Articles

Legal scholars and courts frequently write about how scientific evidence is vetted and presented in legal proceedings, but the views of experts themselves have received little attention. Our research aims to fill that gap. This paper reports some of what we learned from a series of surveys we conducted, beginning with a survey in 2016 of scientists who had been elected to membership in the American Academy of Arts and Sciences.3 Subsequent surveys were directed to subscribers of the journal Science who identified as scientists and engineers and to self-identified experts who advertised their availability as experts to lawyers or …

Curriculum As A Tool To Enhance Self-Efficacy And Instructional Practices: A Phenomenological Study Of The Lived Experiences Of Elementary Math Teachers, Twana P. Young

Doctoral Dissertations and Projects

The purpose of this transcendental phenomenological study was to explore the lived experiences of elementary math teachers to investigate their use of curriculum as a tool to enhance self-efficacy and instructional practices in second through fourth grade classrooms. The theory guiding this study was Bandura’s social cognitive theory, particularly the tenet of self-efficacy, as it addresses the confidence teachers have as they enact the curriculum and instructional practices. Teacher self-efficacy is both shaped by and shapes their application of what they learn from the professional learning embedded in the curriculum. This study was designed to explore the central research question, …

Self-Perception, Socioeconomic, And Gender Factors In Third Grade Rhythm Improvisation, Patrick W. Thames

Doctoral Dissertations and Projects

This quantitative causal-comparative research design examines differences in rhythmic improvisational skills and self-perception among third graders from different socioeconomic backgrounds. This study includes participants from two different socioeconomic backgrounds: an affluent private elementary school and an elementary school with low socioeconomic status in Pulaski County, Arkansas. (N=32) This study includes the administration of the Rhythmic Improvisational Readiness Record (RIRR), which includes self-perception components and peer evaluation. Researchers use two-way analysis of variance (ANOVA) to examine differences in gender and socioeconomic status and analyze causal comparative data that reveal the relationship between self-perceived ability and the participants' actual improvisational skills. This …

Blockchain-Enabled Master Data Management, Shakhawat Hossain

Theses and Dissertations

Master Data Management (MDM) is essential for maintaining data quality, accuracy, consistency, and governance within organizations. However, traditional centralized MDM systems continue to face challenges related to data integrity, security, and scalability. This research presents a blockchain-enabled MDM framework designed to overcome these limitations by leveraging blockchain’s decentralized, immutable, and secure architecture. The study aims to identify and address the shortcomings of conventional MDM practices, examine the applicability of blockchain technology in enhancing these systems, and develop a functional prototype to validate the proposed model. The framework incorporates decentralized review mechanisms that improve auditability and ensure trusted data verification by …

Karcı Fractional Artificial Neural Networks (Karcıfann): A New Artificial Neural Networks Model Without Learning Rate And Its Problems, Meral Karakurt, Hülya Saygili, Ali̇ Karci

Turkish Journal of Electrical Engineering and Computer Sciences

The learning rate parameter used in classical artificial neural networks (ANNs) designed with stochastic gradient descent causes problems such as failure to learn, getting stuck in local minima, memorization, and long training times (divergence problem). To address these issues, this paper proposes a novel ANN method that uses a fractional derivative instead of Newton’s derivative. This method is referred to as Karcı fractional ANN (KarcıFANN). In classical ANNs, the weight update is done by assigning the same constant value to the learning rate in each iteration or for a set number of iterations. In contrast, in KarcıFANNs, the weight update …

A Proposed Coding Algorithm With Ai-Assisted Restoration Capability, Parviz Gharehbagheri, Hamid Haj Seyyed Javadi

Turkish Journal of Electrical Engineering and Computer Sciences

This paper introduces an innovative encoding method based on the concept of "distancecodes" , which allows characters to appear randomly in different locations during the decoding process. Codeword-based algorithms decode and present their characters sequentially, which can hinder accurate reconstruction in the event of incomplete text decoding, as there is no intelligent or non-intelligent model available for continuing the text reconstruction.In contrast, our proposed algorithm allows for the non-sequential and scattered appearance of characters throughout the data during the decoding process. This enables AI algorithms to restore undecoded characters using contextual information such as decoded characters, adjacent complete and incomplete …

Early Childhood Music Education By Formal Design: Idea To Experience, Ladislao D. Prado

Doctoral Dissertations and Projects

Academic readiness, measurable growth, and reflective transferable knowledge are hallmarks of a successful music classroom. Yet sound pedagogical and curricular practices are the catalyst for achieving this success. Across the U.S., music programs are thriving in settings where these themes coalesce, save for one: the early childhood music program. At present, no comprehensive music program frameworks exist for this learning environment. Thus, this study aims to identify gaps in early childhood music education literature and national pedagogical and curricular practices, determine why formal music instruction is deficient for this demographic, and examine ways to address this learning community’s needs. As …

Seeing Resilience Through Experience: Teachers' Resilience Experiences Post Covid-19 Pandemic, Yashica Dudley

Doctoral Dissertations and Projects

The purpose of this phenomenological was to describe the post-COVID-19 resilience experiences of 6th to 12th grade schoolteachers at Hope County Public School (HCPS). The theory that guided this study is the differing pathways to resiliency theory, as it was used to describe teachers’ resilience experiences regarding the outlook on work, self-efficacy, and coping responses. The central research question was, “What are the post-COVID-19 resilience experiences of 6th to 12th grade schoolteachers at the HCPS in the classroom?” Participants included 10-15 6th to 12th grade schoolteachers who taught before, during, and post the COVID-19 pandemic. The data was collected through …

The Impact Of The Mental Health Epidemic On Recruitment And Retention Of High School Male Singers, Trish Gladstone

Doctoral Dissertations and Projects

This qualitative methods study examines the impact of the mental health pandemic on the recruitment and retention of male choral members in Pennsylvania high school music choral programs since the end of the COVID-19 pandemic. Enrollment in many choral programs increased since the end of the COVID-19 pandemic, but the number of male enrollment is rising slower than ever. This thesis explores existing literature, personal interviews, and student focus group results to understand how mental health affects male singers quitting or remaining in the choral program. Research and investigations into the impact of the mental health pandemic in choral classrooms …

The Role Of Hymnody In Shaping Religious Identity And Beliefs In Churches: An Ethnographic Case Study In The Chesapeake Conference Of Seventh-Day Adventists, Erwin Gabriel Nanasi

Doctoral Dissertations and Projects

This study explores how varying worship style preferences influence worship experiences, theological beliefs, and sense of belonging among clergy and congregants within the Chesapeake Conference of Seventh-day Adventists. While music and hymnody are integral to Adventist worship, differing stylistic preferences can lead to tensions, satisfaction gaps, and fragmented community life. Despite the formative role of congregational singing in shaping religious identity, little research has examined these dynamics within the Adventist context. Using a mixed-methods ethnographic case study design, the research combines qualitative interviews with 26 pastors and quantitative survey data from 257 congregants across diverse churches. It investigates the criteria …