Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 64741 - 64770 of 2916051

Full-Text Articles in Entire DC Network

Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski Dec 2025

Some Practical Applications Of The New Disc Provisions (Part Ii) In, Walter A. Slowinski

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Author Index—12 Months Ended September 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel Dec 2025

Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel

Tax Adviser

No abstract provided.


Professions At Work: Proposed Regulations: Comments, Joel Forster Dec 2025

Professions At Work: Proposed Regulations: Comments, Joel Forster

Tax Adviser

No abstract provided.


Tax Clinic, Walter C. Frank Dec 2025

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.


Taxing The Quick And The Dead - Conflict Of Death Duties And Investment Incentives, H. W. T. Pepper Dec 2025

Taxing The Quick And The Dead - Conflict Of Death Duties And Investment Incentives, H. W. T. Pepper

Tax Adviser

No abstract provided.


Role Of Recreational Fisher Information In Fisheries Management, Rebecca M. Krogman, Stephen M. Taylor, Aaron J. Adams, Ross E. Boucek, Steven M. Lombardo, Chelsey A. Crandall, Susan F. Steffen, Alejandro Acosta, Eduardo Bone Moron, Sepp Haukebo, Kieran Hyder, Zachary M. Radford, Warren M. Potts Dec 2025

Role Of Recreational Fisher Information In Fisheries Management, Rebecca M. Krogman, Stephen M. Taylor, Aaron J. Adams, Ross E. Boucek, Steven M. Lombardo, Chelsey A. Crandall, Susan F. Steffen, Alejandro Acosta, Eduardo Bone Moron, Sepp Haukebo, Kieran Hyder, Zachary M. Radford, Warren M. Potts

Books & book chapters

Fisheries managers work with the three components of fisheries—biota, environment, and people - to achieve recreational, stewardship, and socioeconomic goals. Although manipulation of biota and the aquatic environment remains popular (e.g. harvest regulation, protecting or enhancing habitats, and guarding water quality), the human dimension of fisheries must also be considered throughout the fisheries management process. Managers can and should engage fishers in a myriad of ways, from identification of problems to guidance on alternatives, and from measurement of change to evaluation of success. In this chapter, we review common fisheries management goals and objectives; detail information needs stemming from those …


From Spark To Agency: Metalinguistic Awareness, Investment, And Liberatory Autonomy In Introductory And Honors Intermediate Spanish And Intermediate Italian At Cod, Brian Kapustka Dec 2025

From Spark To Agency: Metalinguistic Awareness, Investment, And Liberatory Autonomy In Introductory And Honors Intermediate Spanish And Intermediate Italian At Cod, Brian Kapustka

Faculty and Staff Scholarship

This field experience capstone documents the application of sociocognitive, reflective, and equity-oriented pedagogy across multiple Spanish and Italian instructional contexts at the College of DuPage, a large and diverse community college. Grounded in applied linguistics frameworks including sociocognitive second language acquisition (Atkinson, 2011), learner motivation and identity through the L2 Motivational Self System (Dörnyei, 2009), the inseparability of cognition and emotion in second language learning (Swain, 2013), learner autonomy and postmethod pedagogy (Kumaravadivelu, 2002; 2003), learner investment (Darvin & Norton, 2015), willingness to communicate as a volitional process (MacIntyre, 2007), and transformative learning (Mezirow, 2000), the project examines language learning …


Powering Up Clinical Practice: Mastering Clinical Literature Search Techniques In Embase For Pediatric Hospital Medicine Fellows, Evelyn Wang Dec 2025

Powering Up Clinical Practice: Mastering Clinical Literature Search Techniques In Embase For Pediatric Hospital Medicine Fellows, Evelyn Wang

HSLIC Faculty and Staff Instructional Resources

This didactic EMBASE session for Pediatric Hospital Medicine (PHM) fellows demonstrates how to translate pediatric clinical questions into EMBASE search strategies. It use of keywords and Emtree, proximity and Boolean operators, PV Wizard, device and drug searches, and workflows for organizing results to support clinical decision‑making


Enhancing Alumni Data Integrity And Collection Practices At The College For Social Innovation, Rhea A. Shirodkar Dec 2025

Enhancing Alumni Data Integrity And Collection Practices At The College For Social Innovation, Rhea A. Shirodkar

Business Analytics Student Projects and Publications

The College for Social Innovation (CFSI) is an educational nonprofit that provides 15-week credited social sector internship programs for undergraduate and gap year students. To assess program impact and support strategic decision-making, donor engagement, program improvement, and recruitment initiatives, CFSI collects alumni outcome data through two FormAssembly surveys integrated with their Salesforce Nonprofit Success Pack (NPSP). However, organizational and data infrastructure changes taking place from 2020-2021 created a misalignment between FormAssembly and NPSP data structures, resulting in inconsistent field types, variable naming conventions, data mapping errors, and duplicate records entering the NPSP from 2021-onward. Compounded by the issue of low …


Fault Structure, Deformation Mechanisms, And Why Fault Zones Matter To Society, Elizabeth S. Petrie, David A. Ferrill, Kelly K. Bradbury, James P. Evans Dec 2025

Fault Structure, Deformation Mechanisms, And Why Fault Zones Matter To Society, Elizabeth S. Petrie, David A. Ferrill, Kelly K. Bradbury, James P. Evans

Geosciences Faculty Publications

Faults are widespread geologic structures that form in sediment and all rock types, occur in all tectonic regimes, and can be a blessing or a curse to society. Faults and fault zones act as conduits for underground movement of water and as plumbing systems for aquifers and springs essential for human habitation in many semi-arid and arid regions worldwide. Faults also provide pathways for natural oil and gas migration and high-permeability zones in hydrocarbon reservoirs, as well as barriers contributing to trapping and reservoir compartmentalization. By enhancing permeability in many geothermal energy systems, faults can be essential for fluid circulation …


Liminal Arts And Business: An Autoethnographic Analysis Of A New Arts Venture In An Entrepreneurial Startup Accelerator Program, Jill Schinberg, Rebecca A. Ferrell, Dan Sandfelder Dec 2025

Liminal Arts And Business: An Autoethnographic Analysis Of A New Arts Venture In An Entrepreneurial Startup Accelerator Program, Jill Schinberg, Rebecca A. Ferrell, Dan Sandfelder

Journal of Arts Entrepreneurship Education

In this study, we explored the intersection of performing arts and entrepreneurship through an autoethnographic study of a new arts venture, theLAB*, which participated in the Von Allmen Center for Entrepreneurship's accelerator program at the University of Kentucky. In creating theLAB*, we investigated the feasibility of establishing a dance-forward performing arts presenting organization within a profit-driven entrepreneurial ecosystem. As a multi-generational team of arts managers, we analyzed the experience utilizing scenario-planning and the DIEP (Describe, Interpret, Evaluate, Plan) model of reflection to assess the challenges and benefits of participating in this environment. Key findings reveal a significant disconnect between the …


A Multi-Factor Quantum-Resistant And Privacy-Preserving Authentication Protocol For Decentralized Systems, Ahmed Kh. Zamil, Ammar D. Jasim Dec 2025

A Multi-Factor Quantum-Resistant And Privacy-Preserving Authentication Protocol For Decentralized Systems, Ahmed Kh. Zamil, Ammar D. Jasim

Mesopotamian Journal of CyberSecurity

This paper presents a Quantum-Resistant and Privacy-Preserving Authentication Protocol (PPAP) designed for decentralized systems. PPAP integrates lattice-based cryptographic primitives, particularly Module-Lattice Key Encapsulation Mechanisms (ML-KEM), addressing both quantum computing threats and stringent privacy requirements. The protocol introduces advanced identity masking techniques and a multi-factor authentication layer employing Cheon-Kim-Kim-Song (CKKS) homomorphic encryption, enabling secure and privacy-aware authentication that supports approximate knowledge-based factors such as biometrics and handwritten signatures. Rigorous formal analysis, including cryptographic proofs and automated verification using the Tamarin Prover, validates PPAP's resilience against classical and quantum adversaries, as well as common security threats such as replay attacks, impersonation, and …


Zasada Minimalizacji A Zakres Wymiany Danych Ubezpieczeniowych Klienta W Projekcie Rozporządzenia W Sprawie Ram Dostępu Do Danych Finansowych (Fida), Bartosz Bigaj Dec 2025

Zasada Minimalizacji A Zakres Wymiany Danych Ubezpieczeniowych Klienta W Projekcie Rozporządzenia W Sprawie Ram Dostępu Do Danych Finansowych (Fida), Bartosz Bigaj

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The purpose of the article is to critically assess the provisions on the scope of customer financial data exchange contained in the draft Financial Data Access Framework Regulation (FIDA) published by the EC on June 28, 2023, in the context of the principle of minimalism regulated by the GDPR Regulation. The author focuses on the potential benefits and risks of sharing customer information in the insurance market, including consumers in particular. The article provides a general analysis of the concepts of “open finance,” “open banking” and “open insurance,” as well as the principle of data minimalism from the RODO. Due …


Catherine, Reagan Christie Dec 2025

Catherine, Reagan Christie

Theses

A golden lamb sleeps peacefully in a quiet meadow, showcased in an intricate golden frame. She wakes up and slowly begins to stand, her knobby knees trembling all the way up. She steadies herself, turning toward the viewer, blinking. Catherine looks at her reflection in a grimy sink full of water. The sink drips, reflection dissipating. She looks up into the mirror above the sink in an endless bathroom, tucks a loose curl of hair back into her habit, and exits the bathroom. Catherine makes her way down a long spiral staircase, humming a hymn to herself. In the kitchen, …


The Impact Of Screen Time Patterns On Digital Behaviour And Productivity: A Data Analytics Study Across Age Groups, Maytha Alshamsi Dec 2025

The Impact Of Screen Time Patterns On Digital Behaviour And Productivity: A Data Analytics Study Across Age Groups, Maytha Alshamsi

Theses

The increasing incidence of screen time of all ages has generated a greater interest in the effect of screens on the human psyche. This paper looks at behavioural data of 2, 000 individuals aged 13-64 to investigate the predictability of a composite mental- health score by various modalities of screen-time, lifestyle and psychological charac- teristics. We determine, based on exploratory statistics, multivariate regression and su- pervised machine-learned models, that in as much as the influence of total screen time and social-media consumption has significant relationships with worse mental health, the effects are small when juxtaposed to those of lifestyle and …


Superior Transplant Recipient Outcome Prediction And Pathology Assessment Using Rapid Deep Learning Applied To Procurement Kidney Biopsies, Joseph P Gaut, Jon N Marsh, Ling Chen, Fan Zhang, Xiaobing Yu, Parker Wilson, Ta-Chiang Liu, S Joshua Swamidass Dec 2025

Superior Transplant Recipient Outcome Prediction And Pathology Assessment Using Rapid Deep Learning Applied To Procurement Kidney Biopsies, Joseph P Gaut, Jon N Marsh, Ling Chen, Fan Zhang, Xiaobing Yu, Parker Wilson, Ta-Chiang Liu, S Joshua Swamidass

2020-Current year OA Pubs

Evaluating the suitability of deceased organ donor kidneys relies on clinical, laboratory, and biopsy data. Pathologist quantitation of glomerulosclerosis is a critical histologic parameter used in the decision to transplant. This is an arduous task with modest reproducibility and inconsistent correlation with graft outcomes. Prior work shows that deep learning methods automate glomerulosclerosis quantitation with performance superior to on-call pathologists. Extending beyond this prior work, in this study we find that deep learning glomerulosclerosis quantitation better correlates with graft outcomes. A customized and updated deep learning model was used to analyze 691 procurement biopsies of transplanted kidneys with an average …


Assessing A Model Of Customer Rage: Does Customer Entitlement Moderate Relationships Between Rage Emotions, Expressions And Behaviors?, S. Mostafa Rasoolimanesh, Martin Gannon, Babak Taheri, Josip Mikulić Dec 2025

Assessing A Model Of Customer Rage: Does Customer Entitlement Moderate Relationships Between Rage Emotions, Expressions And Behaviors?, S. Mostafa Rasoolimanesh, Martin Gannon, Babak Taheri, Josip Mikulić

Research outputs 2022 to 2026

Across travel and tourism services research, studies investigating “customer rage” typically prioritize the direct point-of-consumption, often within airport, airline, or hotel contexts. However, the sector is awash with intermediaries (e.g., travel agencies, insurance brokers, booking platforms), which serve as primary points-of-contact capable of shaping customer expectations. Accordingly, the consequences of service failure therein are nuanced and complex. Yet, extant research often portrays service failure as unilateral (i.e., solely the firm in question’s responsibility), overlooking one core demand-side characteristic: the customer’s sense of entitlement. Thus, while this study draws upon the Iranian travel agency setting (as a service intermediary) to assess …


Biophysical Simulation Enables Segmentation And Nervous System Atlas Mapping For Image First Spatial Omics, Lina Mohammed Ali, Aldrin Kay Yuen Yim, Emanuel Gerbi, Thien Nguyen, Nicholas Tu, Faith Ikede, Remi Sampaleanu, Diana Grigore, Jason Waligorski, Colin Kremitzki, Liya Yuan, Wendy Dong, Robi Mitra, Jeffrey Milbrandt, William Buchser Dec 2025

Biophysical Simulation Enables Segmentation And Nervous System Atlas Mapping For Image First Spatial Omics, Lina Mohammed Ali, Aldrin Kay Yuen Yim, Emanuel Gerbi, Thien Nguyen, Nicholas Tu, Faith Ikede, Remi Sampaleanu, Diana Grigore, Jason Waligorski, Colin Kremitzki, Liya Yuan, Wendy Dong, Robi Mitra, Jeffrey Milbrandt, William Buchser

2020-Current year OA Pubs

Spatial omics (SO) produces high-definition mapping of subcellular molecules within tissue samples. Mapping transcripts to anatomical regions requires segmentation, but this remains challenging in tissue cross-sections with tubular structures like axons in peripheral nerve or spinal cord. Neural networks could address misidentification but are hindered by the need for extensive human annotations. We present SiDoLa-NS (Simulate, Don't Label-Nervous System), an image-driven (top-down) approach to SO analysis in the nervous system. We utilize biophysical properties of tissue architectures to design synthetic images of tissue samples, eliminating reliance on manual annotation and enabling scalable training data generation. With synthetic samples, we trained …


Honoring Philip Zimbardo: Personal Reflections On A Legacy In Heroism Studies, Zeno Franco, Scott T. Allison, Brian R. Riches Dec 2025

Honoring Philip Zimbardo: Personal Reflections On A Legacy In Heroism Studies, Zeno Franco, Scott T. Allison, Brian R. Riches

Heroism Science

This article concludes our Special Issue of Heroism Science devoted to honoring the legacy of Philip Zimbardo. Across the preceding contributions, scholars have offered personal reflections, examined his influence on psychology and heroism studies, and discussed the applied interventions of the Heroic Imagination Project. In this closing essay, we situate Zimbardo’s distinctive contributions to psychology and reflect on the cumulative insights of the Special Issue. We then shift to a more personal register, as each of the three authors describes how Zimbardo’s mentorship, vision, personality, and scholarship have shaped our own lives and research trajectories. In doing so, we underscore …


The Tax Adviser, Volume 3, Number 9, September 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 9, September 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


106 No-Tax Payers: Case Review, Harry Z. Garian Dec 2025

106 No-Tax Payers: Case Review, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr. Dec 2025

Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Dec 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz Dec 2025

Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.