Digital Commons Network^™

Index: Cumulative Subject Index January-May, 1970; Cumulative Author Index January-May, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Washington Report: Congress Gets Treasury Disc Plan To Encourage Export Sales, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Professions At Work: The Work Of The Tax Section, American Bar Association, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: ’Rithmetic Of A Net Gift, Byrle M. Abbin

Tax Adviser

No abstract provided.

After Tra: Tax Exempt Bonds Remain An Excellent Investment And Planning Tool, Jack Crestol

Tax Adviser

No abstract provided.

Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Cumulative Subject Index January-April, 1970; Cumulative Author Index January-April, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Working With The Irs, Gordon T. Stine

Tax Adviser

No abstract provided.

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Northern Illinois University’S Child Development And Family Center “Diversity Bookshelf” Audit, Marinelle Ortega

Honors Capstones

A classroom bookshelf diversity audit allows students to find “mirrors, windows, and glass sliding doors” in the books they choose to read. This metaphor means students will find their identities reflected in books (mirrors), learn about other’s identities (windows), and finally, be put into other perspectives (glass sliding doors). In this diversity audit, a selection of 100 books at the Child Development and Family Center at Northern Illinois University were read and analyzed. Findings showed diverse representation for race, ethnicity, and family type. However, showed a need for books containing content with religion, disability, and linguistic diversity, as most books …

Explaining Pension Trends And Recent Pension Performance, Nathan Jeppson, John A. Ruddy, David F. Salerno

Pennsylvania Economic Review

Due to significant unfunded liabilities, many employer-sponsored retirement plans both domestically and internationally are shifting away from defined benefit (DB) pension plans to defined contribution (DC) plans. This is especially the case in private industry. Many expected that the COVID-19 pandemic would cause the funding status of DB plans to worsen. However, the opposite occurred. This is primarily due to decreased life expectancies and improved financial market performance. We utilize a 2004-2021 dataset that contains state level GDP, revenue, pension, and life expectancy data to study U.S. state DB pension plans. We are able to explain over 80% of the …

Southern Adventist University Commencement Winter 2025, Southern Adventist University

Commencement Programs

Program for Southern Adventist University Winter 2025 graduation. The commencement service took place on December 18, 2025 at 7 pm in Iles Physical Education Center.

Smart Pireps: Leveraging Technology To Simplify Pilot Weather Reporting In General Aviation, Emma Hellwege

Honors Projects

This honors project examines how emerging aviation technologies can support or automate components of Pilot Weather Reports (PIREPs) to improve reporting accuracy, reduce pilot workload, and increase participation within the general aviation (GA) community. PIREPs provide essential real-time weather observations—such as turbulence, icing, and visibility—that supplement automated systems and enhance situational awareness for pilots, air traffic control, and meteorologists. However, reports are vastly underutilized due to workload constraints, inconsistent training, voice-only submission methods, and technological disparities across the GA fleet.

Through a structured analysis of federal aviation documentation, sensor capabilities, human factors research, and recent advancements in automation, this study …

Buffer Vs. Swabs: Efficacy Of Carrier Nucleic Acids In Robotic Extractions, Shawn Cecil

Honors Projects

This study compared the efficiency of two carrier nucleic acid methods, specifically using salmon sperm DNA (spDNA), in robotic solid-phase extractions of cotton swab samples. Robotic extractions reduce processing time and workload but result in substantially lower DNA recovery than manual organic extraction. This research tested 10 µg of spDNA being added to the lysis buffer or pre-treating the swabs with it before DNA was added. Both methods showed a significant increase in recovery compared to extractions with no carrier. In the buffer extractions, recovery ranged from 69.4% to 117.5% and the swabs being pre-treated ranged from 84.2% to 125.8% …

2025-2026 Gingerbread Holiday Concert, Lynn University Philharmonia, Jon H. Robertson

Philharmonia

22nd annual Gingerbread holiday concert presented by Lynn University Friends of the Conservatory of Music.

Determinants Of Awareness And Acceptability Of Hiv Pre-Exposure Prophylaxis (Prep) Among Men In Kenya, John Baptist Asiimwe, Lilian Nuwabaine, Isaac Alinda, Earnest Amwiine, Robert Kiza, Ibrahim Franklyn Kamara

School of Nursing & Midwifery, East Africa

Abstract: Background Although pre-exposure prophylaxis (PrEP) is prioritised for men at heightened risk of HIV, examining the determinants of PrEP awareness and acceptability among men in the general population is essential for informing inclusive and effective HIV prevention strategies in Kenya.

Methods: We analyzed secondary data from the 2022 Kenya Demographic and Health Survey (KDHS), which comprised 14,402 men aged 18–54 years who were selected using a two-stage stratified sampling. Data were analysed using univariable and multivariable logistic regression analyses using SPSS (version 29).

Results: Overall, 49.3% (95% CI: 47.4–51.2) of men were aware of PrEP. Among those who …

Transforming Shrm; Applying The Kotter Method To Niu Shrm, Hunter J. Egelhoff

Honors Capstones

This capstone project examines how Northern Illinois University’s Society for Human Resource Management transformed its organizational structure and programming to better prepare students for today’s competitive job market. With workforce demands shifting toward practical experience, employer expectations have exceeded what traditional classroom education alone provides, creating a growing gap between student readiness and career requirements. To address this disconnect, NIU SHRM applied Kotter’s Eight-Step Change Model to restructure leadership roles, integrate experience-based learning, and enhance student engagement through workshops, partnerships, and leadership development opportunities. This change initiative resulted in increased visibility, participation, and measurable short-term successes that now serve as …

Housing Burden And Insurance Expenditures, Melanie M. Lytell

Honors Capstones

Housing costs shape the way families spend on protection and security. This study looks at how the share of income devoted to housing, the housing burden, influences household spending on four types of insurance: vehicle, life, personal, and health. Using data from nearly 92,000 households and regression models that account for state differences, I find that even small increases in housing burden shift insurance choices in meaningful ways. A one‑percentage‑point rise in housing burden is linked to a 2.1% increase in vehicle insurance spending and a 0.5% increase in life insurance, but a 0.7% decrease in personal insurance and a …

Epidemiology, Presentation, And Diagnosis Of Type 2 Diabetes Mellitus In Children And Adolescents, Bisher Alsabbagh, Whard Alsabbagh

School of Integrative Biological & Chemical Sciences (Formerly Dept. of Biology)

The prevalence of type 2 diabetes mellitus (T2DM) in children and adolescents has increased substantially over recent decades, paralleling rising rates of pediatric obesity and metabolic risk. Youth-onset T2DM is characterized by significant insulin resistance accompanied by an inadequate compensatory insulin response, resulting in progressive hyperglycemia and early beta-cell dysfunction. Incidence varies widely among racial and ethnic groups, with the highest rates observed in non-Hispanic Black, Hispanic, Native American, Asian American, and Pacific Islander youth. Risk factors include obesity, family history, high-risk ethnicity, pubertal insulin resistance, prenatal metabolic exposures, and comorbid conditions such as polycystic ovary syndrome. Clinical presentation ranges …

The Eichmann Trial: The Challenge To Traditional Notions Of Humanity And Justice In Public Opinion That Shaped American Holocaust Memory, Josh Payne

Research Awards

In April 1961, Adolf Eichmann was put on trial in Jerusalem, after being taken from Argentina,  to face justice for the crimes he committed against Jews across Europe during World War II and the Holocaust. Yet, this trial was nearly two decades after these events. Questions arose in the United States about morality, justice, legality, and human nature in a trial prosecuting one man ultimately as a scapegoat for the crimes of numerous Nazi officials. While the United States was not involved in the prosecution of Eichmann, Americans advanced their opinions about these tenets that challenged traditional notions. These opinions …

Social Media Classifications: The Impact On Sports Content Consumption, Katie Schmitz

Honors Projects

This study examines how classifications of social media content influence consumer engagement within the context of collegiate athletics. Focusing on the Bowling Green State University football team's official Instagram account, the research analyzes posts from the 2025 football season by exploring how content type, post format, and engagement metrics relate to visibility and reach. Guided by theoretical frameworks including vividness, interactivity, and the Theory of Planned Behavior, the study employs a quantitative analysis using publicly available engagement metrics. This research contributes to growing literature on sport and social media by addressing a gap in classification-based engagement analysis. Findings provide a …

Ethical Review Of Discipline-Based Education Research: Ensuring Fair Treatment For All, E. Elias Johnson

Undergraduate Honors Theses

As universities grapple with funding cuts and heightened social and political pressure, the emerging field of Discipline-Based Education Research (DBER) aims to improve student learning outcomes through experimental instruction. While using instruction as an experiment, with hypotheses and experimental tests, DBER research may affect student learning and experience in unintended ways for students involved in these classes. To address this concern, I impose ethical frameworks, namely contractualism, to better understand how the values of each stakeholder, students enrolled in experimental courses and researchers using these courses to test hypotheses, interact. I also identify potential misalignments. Following a contractual ethical framework, …

The Importance Of A Pressure Injury Prevention Program In Acute Hospital Settings, Sarah Orial

Student Scholarly Projects

Practice Problem: The identified practice problem for this project was the lack of a standardized pressure injury prevention program in a 350-bed acute care hospital. The lack of a standard program could be leading to increased hospital-acquired pressure injuries. PICOT: In adult inpatients in a medical/surgical unit (P), does the implementation of a standard unit-based pressure injury prevention program (I) compared to the current practice (C) increase the percentage of nursing skin risk assessment documentation (O) over a 10-week period (T)?

Evidence: The literature supports the development of standard pressure injury prevention programs and continuing education to …

Hkc02 - Stabilizing Credit When Nonperforming Loans Surge: The Role Of Asset Management Companies, Reiner Martin, Edward O'Brien, M. Udara Peiris, Dimitrios P. Tsomocos

Oberlin College Kasper Economics and Business Working Paper Series

When default losses elevate borrowing costs, expanding credit cannot stabilize the economy because default rates feed back to lending rates through bank balance sheets. Asset management companies (AMCs) break this loop by purchasing nonperforming loans at their long-run recovery values, thereby fixing the effective default rate that banks face. Government purchases of performing loans expand credit but leave this feedback intact. In a model calibrated to the eurozone, the AMC reduces quarterly default rates by 0.8 percentage points, lowers lending rates by 1.6 percentage points, and raises welfare by 0.2%. Government purchases crowd out bank deposits, contracting credit; default rates …

Bayesian Learning To Reduce Cardiac Risk Of Patients With Locally Advanced Non-Small Cell Lung Cancer Based On Personalized Radiation Therapy Prescription, Ruitao Lin, Mei Chen, Xiaodong Zhang, Tianlin Xu, Ting Xu, Rachel C Maguire, Kelsey L Corrigan, Efstratios Koutroumpakis, Joe Y Chang, Steven H Lin, Aileen B Chen, Quynh-Nhu Nguyen, Saumil J Gandhi, Matthew S Ning, Julianna Bronk, Stephen Chun, Ali Ajdari, Joshua S Niedzielski, Jinzhong Yang, Xinru Chen, Tinsu Pan, Qing H Meng, Anne S Tsao, Anita Deswal, Radhe Mohan, Zhongxing Liao

Faculty, Staff and Student Publications

Purpose: Radiation-induced heart damage is a significant concern in the treatment of non-small cell lung cancer (NSCLC) that can have debilitating or life-threatening consequences. Current strategies focus on minimizing heart exposure, but individual susceptibility varies. Existing evidence also suggests that a uniform "one-size-fits-all" dosimetric constraint for the heart may not be optimal for all patients.

Methods and materials: We developed a prospective study using Bayesian continuous learning and adaptation to develop a framework for personalized adaptive radiation treatment (PART) to reduce cardiovascular adverse events among patients with locally advanced NSCLC. The trial includes a Bayesian personalized risk prediction model to …

Health-Related Quality Of Life In The Era Of Immune Checkpoint Blockade: What Do Patient-Reported Outcomes Reveal?, Alexandra M Dunker, Neha Malik, Kathryn J Krause, Emily Z Keung, Jason B Liu, Elise F Nassif Haddad, Neeta Somaiah, Heather G Lyu, Christina L Roland

Faculty, Staff and Student Publications

Background: Immune checkpoint inhibitors (ICIs) have revolutionized cancer treatment by providing durable survival gains, but understanding their effects on patient health-related quality of life (HRQL) is critical.

Methods: We performed a narrative review of cross-sectional surveys, early-phase trials, and large-scale phase II and III randomized controlled clinical trials assessing FDA-approved ICIs, including programmed cell death protein 1 (PD-1) inhibitors, programmed death ligand 1 (PD-L1) inhibitors, and cytotoxic T lymphocyte-associated antigen 4 (CTLA-4) inhibitors, with emphasis on patient-reported HRQL. Validated HRQL instruments were summarized, and for pivotal trials, the positioning of HRQL outcomes as primary, secondary, or exploratory endpoints was taken …

A Review Of Recent And Developing Studies Regarding Percutaneous Coronary Intervention (Pci): A Narrative Review, Bisher Alsabbagh, Azeez Shala, Joshua Rupert, Abdallah Elsayed

School of Integrative Biological & Chemical Sciences (Formerly Dept. of Biology)

This comprehensive literature review synthesizes the most recent evidence and evolving clinical guidelines concerning percutaneous coronary intervention (PCI) from 2015 to 2025. The study integrates findings from 42 peer-reviewed trials, meta-analyses, registries, and international guideline statements issued by the American College of Cardiology/American Heart Association (ACC/AHA), European Society of Cardiology (ESC), and related societies. Results reveal a decade-long evolution in PCI practice marked by a shift from anatomy-driven to physiology and imaging-guided decision-making, supported by tools such as fractional flow reserve (FFR), instantaneous wave-free ratio (iFR), intravascular ultrasound (IVUS), and optical coherence tomography (OCT). Modern guidelines emphasize individualized, team-based revascularization …

Improving Communication To Enhance Health Literacy And Self-Management Of Heart Failure: Protocol For A Multimethod Study, Neda Karimi, Francesco De Toni, Walter Abhayaratna, Blake Askelin, Philip Currie, Karol Edge, Christopher Etherton-Beer, Elizabeth Fewster, Liza Goncharov, Nisha Jijo, Susy Macqueen, Nilufeur Mckay, Suzanne Raine, Amineh Rashidi, Christopher Rouen, Rosemary Saunders, Peter Schulz, Rhea Tecson, Diana Slade

Research outputs 2022 to 2026

Introduction Self-care plays a pivotal role in the management of heart failure (HF). Health literacy and empowerment are considered the prerequisites of effective self-care. This project aims to improve self-management in people with HF by describing, analysing and enhancing the communication practices of clinicians and patients to support people with HF to increase their health literacy skills and participate in shared decision-making. Methods and analysis A multimethod research design incorporating an interview component, a concurrent mixed-methods component and a pilot intervention study is used. The study is currently being conducted at two Australian hospitals in metropolitan areas (one public and …