Digital Commons Network^™

Ownership Structure And Corporate Tax Avoidance In Malaysia: The Moderating Role Of Multinational Corporation Status, Tan Shu Qi

Student Works (2020-2029)

This study examines the relationship between ownership structure and corporate tax avoidance among Malaysian publicly listed firms, with particular emphasis on the moderating role of multinational corporation (MNC) status. Drawing on agency theory, the study investigates how three ownership types government ownership, managerial ownership, and institutional ownership influence firms’ tax avoidance behaviour. Using a quantitative research design, the study analyses panel data from 885 non-financial companies listed on Bursa Malaysia’s Main Market over the post-COVID-19 period from 2021 to 2023. Tax avoidance is proxied using adjusted effective tax rates (ETRadjusted), and panel regression techniques are employed to test the hypothesised …

Spartan Daily, February 10, 2026, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2026

Volume 166, Issue 8

A Framework For Assessing The Trustworthiness Of Scientific Research Findings, Brian A Nosek, David B Allison, Kathleen Hall Jamieson, Marcia Mcnutt, A Beau Nielsen, Susan M Wolf

Children’s Nutrition Research Center Staff Publications

Vigorous debate has erupted over the trustworthiness of scientific research findings in a number of domains. The question "what makes research findings trustworthy?" elicits different answers depending on whether the emphasis is on research integrity and ethics, research methods, transparency, inclusion, assessment and peer review, or scholarly communication. Each provides partial insight. We offer a systems approach that focuses on whether the research is accountable, evaluable, well-formulated, has been evaluated, controls for bias, reduces error, and whether the claims are warranted by the evidence. We tie each of these components to measurable indicators of trustworthiness for evaluating the research itself, …

Performance Of An Automated Sleep Scoring Approach For Actigraphy Data In Children And Adolescents, Pin-Wei Chen, Erica C Jansen, Christopher M Cielo, Ariel A Williamson, Margaret Banker, Michael Kaye, Peter X K Song, Karen E Peterson, Alejandra Cantoral, Martha María Téllez-Rojo, Cathy Goldstein, Khadija Zanna, Akane Sano, Jennette P Moreno, Heidi Kalkwarf, Babette S Zemel, Jonathan A Mitchell

Children’s Nutrition Research Center Staff Publications

Study objectives: GGIR is an R package for processing raw acceleration data to estimate sleep health parameters. We aimed to (1) assess the performance of three sleep algorithms within GGIR against PSG for detecting sleep/wake in clinically referred, typically-developing children (criterion validity); and (2) describe GGIR-derived sleep estimates from typically developing children enrolled in multiple cohort studies (face validity).

Methods: For criterion evaluation, children (8-16 years, N = 30) wore an actigraphy device for one night during in-lab polysomnography with performance assessed using epoch-by-epoch analyses. For face validity evaluation, four community/free living datasets were used: (1) Bone Mineral Accretion in …

Editor’S Preface, Salvador G. Agualada Jr.

Landas

No abstract provided.

Are Animals “It”? Restoring Animals In Our Language, Gaizel Arguelles Adan

Landas

This essay examines how language marginalizes animals by reducing them to “it,” obscuring their cognition, agency, communication, empathy, and giftedness. Such linguistic marginalization intersects with metaphors and colloquialisms that demean both women and animals and is reinforced by anthropocentric philosophical and theological traditions. While Thomistic thought has often emphasized human superiority, Thomas Aquinas also presents animals as participants in God’s community of creation who reveal divine goodness and glory. Drawing on animal reciprocity and feminist animal care, particularly entangled empathy, this essay proposes an ethic that recognizes animals in their wholeness and uniqueness. Naming becomes a countercultural practice that resists …

Ministry Of “Listening Deeply” In An Inculturated Church In North Vietnam, Jojo M. Fung

Landas

This synodal process foregrounds the relevance of “listening deeply” as a ministerial praxis which is grounded in a mystagogy with a theology of God’s corporealization in creation/cosmos through the incarnation, and a spirituality of interiority discerning God’s communication ad extra and ad intra facilitated by the everyday exercise of Cosmic One-ing. This ecclesial praxis is relevant in the synodal process of communal discernment. Church leaders need formation in this ministerial practice to become truly inculturated communities that integrate their faith with the local living traditions of the faithful. At the same time, the faithful also incorporate the other living traditions …

Tensions In Translating: The Case Of The Misa Ng Bayang Pilipino, Teofilo Giovan S. Pugeda Iii

Landas

The Misa ng Bayang Pilipino (MBP) is an attempt at liturgical inculturation. Yet the inaction of the Roman Curia in the 1990s regarding the MBP is partly explainable by the MBP's use of the dynamic equivalence theory of translation and inculturated expression at a moment when norms on translation promoted by the Congregation for Divine Worship and the Discipline of the Sacraments were shifting towards the formal equivalence theory. As a result, it appears that the MBP came into tension with the policy changes for liturgical translation at the time. In a certain way, the translational differences between the MBP …

Augustine’S Account Of His Personal Conversion To God In The Confessions (Part I), Thomas Sherman

Landas

This essay reads St. Augustine’s Confessions as a deeply personal account of conversion to God encompassing intellectual, moral, and affective dimensions. Grace leads Augustine to recognize the truth of the Catholic faith, embrace it in his choices, and experience the joy that strengthens him to live according to it. His conversion culminates in his decision to receive baptism and pursue a life ordered by love of God. This first of two installments examines Augustine’s understanding of intellectual, moral, and emotional conversion across his writings, then traces his intellectual journey from Manichaeism and Academic skepticism toward the truth of the Catholic …

The Status Of Societies Of Apostolic Life. A Canonical Overview: From The Code Of 1917 To Vatican Ii, Arnaud Touré

Landas

This article is the second in a series on societies of apostolic life published in Landas. While the first article provided a historiographical account of the history of societies of apostolic life, that is, the fundamental circumstances and reasons underlying the creation of such societies, in this second article, the topic is addressed from the canonical aspect. It examines the canonical status of societies of apostolic life, beginning with the drafting process that led to canon 673 of the 1917 Code. It then explores the characteristics of these societies as outlined in that Code and in subsequent magisterial teachings up …

Full Issue, Volume 38, Issue 2

Landas

No abstract provided.

Academic Senate - Agenda, 02/10/2026, Academic Senate

Academic Senate Agendas

No abstract provided.

From The President

DePaul Magazine

DePaul University President Robert L. Manuel shares how the Mission: Forward campaign redefines the role of higher education in society.

Depaul Digest

DePaul Magazine

Melissa Ockerman, a school counseling professor, publishes guidance on how institutions can address the youth mental health crisis through de-escalating conflicts and cultivating social-emotional well-being. Noé de la Sancha, associate professor of environmental science, studies urban rat populations to better understand the impact of human-driven habitat change and loss on mammals. Plus, news briefs on exciting developments at DePaul University’s 10 colleges and schools, from a new Department of Neuroscience to robotics engineering in a new CyberLabs facility, and DePaul Connect, a community connecting alumni and students for network and mentor opportunities.

Class Notes

DePaul Magazine

From promotions to performances, see the latest accomplishments by DePaul alumni across class years and generations. Plus, read alumni spotlight profiles of Rudy Hodgson (CMN ’22), a pro hockey announcer, and Rania Elalej (BUS ’20), an international hotel operations specialist.

Proposal For An Intensive Outpatient Program, Dorcas Olatokunbo Ogundemuren

Walden Dissertations and Doctoral Studies

This Doctor of Nursing Practice (DNP) executive leadership systems improvement program presents the design of an evidence-based intensive outpatient program (IOP) in a community psychiatric clinic in the central region area of Maryland, to address the practice problem of fragmented transitions from inpatient psychiatry to routine outpatient services. This practice gap contributes to avoidable 30-day readmissions and prolonged emergency department boarding. The guiding practice question was as follows: In behavioral health organizations, how does a leadership-driven IOP implementation affect care transitions, staff engagement, and protocol adherence compared with existing discharge workflows? Local organizational indicators reveal elevated psychiatric readmission rates and …

Reasons For Digital Transformation Project Failures Based On U.S. Project Managers’ Lived Experiences, Susan D. Landes

Walden Dissertations and Doctoral Studies

Digital transformation projects have a failure rate of 66% to 84%, costing U.S. companies billions of dollars each year. Organizational leaders need to understand the implications of these costly failures, leading to substantial financial losses. The purpose of this qualitative descriptive phenomenological study was to explore the reasons for digital transformation project failures from the perspective of the lived experiences of U.S. project managers. The conceptual framework consisted of Lewin’s 3-stage change management model, Correani et al.’s digital transformation implementation model, Herzberg’s 2-factor theory of motivation-hygiene, and von Bertalanffy’s systems theory. The participants were 13 U.S. active, certified professional project …

Associations Between Overt And Subclinical Hypothyroidism In Pregnancy And Adverse Maternal And Neonatal Outcomes: A Cohort Study, Rahma Al Kindi, Noof Al Ghammari, Amina Al Malki, Aida Al Ismaili, Hana Al Sumri

Sultan Qaboos University Medical Journal

Objectives: This study aimed to determine associations between hypothyroidism during pregnancy and selected maternal and neonatal outcomes. Methods: A retrospective, cohort study was conducted between January 2018 and December 2020 at the two main tertiary hospitals in Muscat, Oman. The study included 408 Omani pregnant women aged 18–45 years. Participants were divided into two groups: those diagnosed with overt or subclinical hypothyroidism (n = 201; exposed group) and those with normal thyroid function (n = 207; unexposed group), matched for relevant variables. Data were collected from electronic medical records to assess maternal and neonatal outcomes. Results: Most exposed women …

Development And Evaluation Of Lipid Nanoparticle-Encapsulated Dna Vaccines For Avian Influenza In Chickens, Sushmita Kumari

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

Avian influenza virus (AIV) remains a major challenge for global poultry health, food production, and agricultural economies. Both low-pathogenic (LPAIV) and highly pathogenic (HPAIV) strains continue to circulate and evolve, creating an ongoing need for vaccines that can be updated quickly and provide broad protection. Although DNA vaccines offer a safe and flexible approach to rapidly incorporate new antigens, their use in poultry has been limited by poor delivery efficiency and the vulnerability of naked DNA to degradation. Lipid nanoparticles (LNPs), which have proven highly effective for mRNA delivery, offer a promising solution, yet their potential for DNA delivery in …

Curricular Changes Proposed For 2025-2027 Morris Catalog, Curriculum Committee

Curriculum Committee Reports

No abstract provided.

2026 Multimedia Pilot Feedback, Alison Coleman

UNH Cooperative Extension

No abstract provided.

4-H Presents Speaking, Demonstration, Action, Talent/Culture Info And Scoresheets, Alison Coleman

UNH Cooperative Extension

No abstract provided.

The George-Anne Inkwell Edition, Georgia Southern University

The Inkwell

No abstract provided.

Decision-Based Artificial Intelligence And The Strategic Reordering Of Military Power, Elise Annett

Strategic Insights

This commentary examines how decision-based artificial intelligence (AI) is reshaping the structure and exercise of military power. As AI systems increasingly filter information, evaluate options, and accelerate operational decision cycles, military advantage is shifting toward control of the “decision space” itself. AI-enabled decision support allows actors to shape operational environments, constrain adversary choices, and compress the time available for political or military response. These developments are transforming command structures, cross-domain operations, and the role of human authority within military decision processes. Recognizing decision-space as a contested domain, this commentary calls for doctrinal adaptation, revised command architectures, and clear frameworks for …

Probing Intraplate Lithospheric Architecture: Magnetotelluric Imaging Of The Crust And Upper Mantle Across The New Madrid Seismic Zone, Mississippi Embayment, And Alabama-Oklahoma Lineament, Kaushik Sarker

Electronic Theses and Dissertations Archive

This study presents a broadband magnetotelluric (MT) investigation of crustal resistivity structure beneath the New Madrid Seismic Zone (NMSZ), aimed at identifying conductive features that may control present-day intraplate seismicity. Because electrical resistivity is sensitive to fluid content, temperature, and rock fabric, it provides indirect constraints on crustal strength and deformation processes, which influence fault reactivation and earthquake occurrence. We collected MT data along a profile spanning the Axial and Reelfoot faults to image subsurface conductivity contrasts associated with these active fault zones. We conducted a broadband magnetotelluric (MT) survey from December 2021 to March 2023 across five profiles- spanning …

Psychological Correlates Of Audiological And Self-Report Indicators Of Hyperacusis In Adults With Misophonia, Mercedes G. Woolley, Karen F. Muñoz, Guadalupe G. San Miguel, Anderson Clements, Julie M. Petersen, Michael P. Twohig

Psychology Student Research

Purpose:

Misophonia and hyperacusis are distinct sound sensitivity conditions that can co-occur and are linked to heightened emotional distress and impaired functioning. This study investigated the convergence between audiometric-based and self-reported indicators of hyperacusis and examined how each related to misophonia severity and psychological outcomes in adults with misophonia.

Method:

Participants (N = 60) completed self-report measures and underwent loudness discomfort level (LDL) testing.

Results:

Analyses revealed discrepancies between self-reported and LDL-defined hyperacusis, with no significant associations between LDL-based classifications and psychological or misophonia-related outcomes. In contrast, hyperacusis identified via a standardized self-report measure was significantly …

Maternal Work Intensity And Childhood Health: Heterogeneity Over Stages Of Child Development, Kassahun Mamo Geleta

Economics and Management Faculty publications

Over the past six decades, the labor force participation of working mothers in the US has grown significantly. This study is motivated by the growing trend of mothers’ labor force participation and examines the effect of maternal work intensity on child health. It employs the Panel Study of Income Dynamics’ intergenerational survey data and instrumental variable (IV) probit and ordered probit regression techniques. The results show that maternal hours worked has a positive and statistically significant effect on the likelihood of having a healthy childhood, although the estimated magnitude is modest. The fixed effect estimation that accounts for heterogeneity across …

Lowman William Stephens

African American Funeral Programs

No abstract provided.

Outcomes Following Matched Sibling Donor Transplantation For Severe Combined Immunodeficiency: A Report From The Pidtc, Ahmad Rayes, Jeffrey J Bednarski, Et Al.

2020-Current year OA Pubs

The Primary Immune Deficiency Treatment Consortium performed a retrospective analysis of 133 patients with severe combined immunodeficiency (SCID) receiving matched sibling donor (MSD) hematopoietic cell transplantation (HCT) between 1980 and 2023 at 30 North American institutions. In this largest cohort of MSD outcomes in patients with SCID to date, we examined the impact of conditioning regimen and graft-versus-host disease (GVHD) prophylaxis on survival and immune recovery. Outcomes after MSD HCT for SCID were excellent. Patients without an active infection or failure to thrive (FTT) at the time of HCT had 5-year overall survival superior to those with infection or FTT. …

Post-Wildfire Water Quality And Aquatic Ecosystem Response In The U.S. Pacific Northwest: Science And Monitoring Gaps, Sara Wall, Jana E Compton, Ashley A. Coble, Beth M. Haley, Jiajia Lin, Allison Myers-Pigg, Justin Reale, Katie Wampler, Kevin D. Bladon, Kurt Carpenter, Heejun Chang, Multiple Additional Authors

Geography Faculty Publications and Presentations

An increase in the occurrence of large, high severity wildfires in the western Pacific Northwest (PNW), USA, has created an urgent need for science to better inform forest management and policy decisions to maintain source water quality in the region. The western PNW faces similar challenges to other regions with shifting wildfire regimes and large population centers reliant on surface water from forested catchments. However, the uniquely wet and highly seasonal climate of the western PNW suggests that findings from other, more frequently burned regions may not be directly applicable. To identify science, monitoring, and management gaps and opportunities in …