Digital Commons Network^™

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin

Tax Adviser

No abstract provided.

To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton

Tax Adviser

No abstract provided.

Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.

Tax Adviser

No abstract provided.

Audits, Business Abuses And Disciplinary Action, William H. Smith

Tax Adviser

No abstract provided.

Professional Corporation, Arthur F. Shenkin

Tax Adviser

No abstract provided.

Systematic Classification Of Recent Benthic Foraminifera In Socotra Island And Hadhramout Coastline And Their Environmental Significance, Wafa’A M. Al-Qadassi, Mohammed A. Al-Wosabi, Enas A. Ahmed

Sultan Qaboos University Journal For Science

This study explores the ecological significance of benthic foraminifera in the subtropical marine ecosystems of Socotra Island and the Hadhramout coastline, located in the Indian Ocean and Arabian Sea. A total of 216 species from 91 genera were identified in 32 surface sand samples collected during 2017 and 2018. The study examines how environmental factors including salinity, temperature, and substrate type affect the distribution of foraminifera. The results reveal that the assemblages and species diversity are distinct in each studied region, indicating a notable adaptability of foraminifera to specific environments. This work highlights the potential of benthic foraminifera as bioindicators …

Groundwater Exploration Using Electrical Resistivity Method: A Case Study Of Ga-Gata, Ilorin, Nigeria, A. K. Olawuyi, V. O Oluwole

Sultan Qaboos University Journal For Science

Twenty-five Schlumberger Vertical Electrical Soundings and six Horizontal Resistivity Profiling for groundwater exploration at Ga-Gata along Ajase-ipo road, Ilorin in Kwara State, Nigeria were carried out. The aim was to identify the different subsurface geoelectric layers and the aquifer units. Using the usual method of curve matching with the Orellana-Mooney Master curves and 1-D forward modeling with WinResist 1.0TM software, between three to five lithologic units were identified. These include: the topsoil, the lateritic layer, the weathered layer, the fractured layer and the fresh bedrock. The weathered and fractured basement constitutes the main aquifer unit. The depth to the bedrock …

Mineralogical, Chemical And Physical Properties Of Zeolite Minerals In The Maryah Area, Dhamar, Yemen, Amer M. Al-Sabri, Salah A. Al-Khirbash, Nabil M. Al-Areeq

Sultan Qaboos University Journal For Science

Natural zeolite minerals are a group of hydrated aluminosilicates known for their unique properties, including ion exchange, adsorption, and catalytic capabilities. This paper aims to delineate the mineralogical, chemical, and physical properties of natural zeolite minerals in the Maryah area, Dhamar, Yemen and highlight their significance in various applications such as agriculture, environment, and industry. The petrographic study indicates that the zeolitization processes occurred due to volcanic glass alteration. Based on the XRD pattern, it was found that the zeolite minerals are clinoptilolite and hollandite, which represent most of the mineral content, and they are among the common commercial types …

Digital Marketing Strategies To Meet Digital Consumers’ Behavior In The New Era: Challenges, Path, And Interventions To Navigate The Technological And Social Turbulence, Dario Natale Palmucci, Christian Di Prima, Vittoria Magrelli

Economic and Business Review

This paper examines how digital marketing is being reshaped by five interrelated tensions: balancing data privacy and personalization; navigating global–local dynamics (including cultural sensitivities and country-of-origin effects); integrating artificial intelligence without losing human connection; ensuring authentic communication to mitigate reputational risks linked to environmental, social, and governance (ESG) and ethical storytelling; and responding to shifting consumer preferences, particularly among younger generations. We combine a targeted literature review with semistructured interviews of marketing professionals across industries and seniority levels. Findings portray marketers as “tightrope walkers” who negotiate paradoxes that redefine the function. We propose an integrated framework that synthesizes previously fragmented …

Are Loyalty Programmes Still “A Thing” In High-Fashion Retail? Understanding Generation Z’S Perspective, Živa Kolbl, Lori Šušulić

Economic and Business Review

This study investigates the relevance and perception of loyalty programmes (LPs) among Generation Z (Gen Z) consumers in the high-fashion retail sector. While LPs are well-established tools for fostering customer retention, their effectiveness among Gen Z, a cohort characterized by digital fluency, a preference for authenticity, and distinct consumption values, remains underexplored. Given the high-fashion context, where exclusivity and identity are critical, this study examines the extent to which LPs resonate with this generation. Utilizing a qualitative methodology and with the help of thematic analysis, we reveal four key dimensions: drivers of high-fashion consumption, shopping preferences, customer loyalty patterns, and …

The Impact Of Market And Nonmarket Strategies On Firm Performance In Lithuania, John A. Parnell, Michael W. Davidson

Economic and Business Review

This study examines the impact of market strategies (global growth, differentiation, and cost leadership) and nonmarket strategies (political engagement and social responsibility) on firm performance in Lithuania. Based on survey data from 114 managers analyzed using partial least squares structural equation (PLS-SEM) modeling, a global growth/differentiation strategy has a positive impact on performance, whereas cost leadership does not. Nonmarket strategies positively influence firm performance, with larger firms benefiting more, ostensibly due to greater resource availability and institutional influence. Firm size moderates the relationship between nonmarket strategies and performance, highlighting the importance of tailoring strategies to an organization's specific characteristics. By …

Shock Transmission In Granular Economies: Impact Of Pass-Through Effects Of Idiosyncratic Microshocks To The Aggregate, Anamarija Cijan, Jože P. Damijan, Črt Kostevc

Economic and Business Review

This paper studies the importance of shocks to the largest firms on the aggregate output. Using firm-level data on eight European countries (2006--2019), we find that shocks to the largest firms explain an important part of aggregate fluctuations. Our paper brings several novelties. Firstly, in addition to the aggregate level, we extend the analysis of the transmission of firm-level shocks to study the shocks at the sectoral level. Secondly, we provide a novel measurement for demand-side shocks within granularity. We show that idiosyncratic shocks affecting the largest 20 firms can explain almost half of the output volatility, which is consistent …

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …

Changes In The Structure And Properties Of Titanium In The Process Of Pressure Treatment, Sardor S. Abriev, Nasiba U. Abduraimova, Zokir R. Akramov, Yulbarskhon N. Mansurov

CHEMISTRY AND CHEMICAL ENGINEERING

Titanium is classified as a critical metal. It serves as a raw material for a wide range of industries owing to its unique properties – high strength at low density, corrosion resistance, and biocompatibility makes it indispensable. Uzbekistan and China possess primary resources for titanium production. However, the complexity of extraction and particularly processing, combined with high production costs, limits its large-scale use and increases the risk of shortages in industrial manufacturing. In this study, the structural and property evolution of titanium during pressure-based processing was investigated. Technology for producing powder titanium by metal forming methods is proposed. The results …

Saudi Heart Association Position Statement On Adult Vaccinations For Patients With Cardiovascular Diseases, Waleed Alhabeeb, Fayssal M Farahat, Majid Alshamrani, Raed Aldahash, Mohamed S. Al-Moamary, Mohammed Balghith, Yassmin Hanfi

Journal of the Saudi Heart Association

Background: Cardiovascular diseases (CVDs) remain the leading cause of mortality worldwide. Individuals with CVD are particularly vulnerable to severe complications from vaccine-preventable infections; however, adult vaccination continues to be underutilized. Methods: A multidisciplinary expert panel from the Saudi Heart Association (SHA) conducted a comprehensive literature review and a series of consensus meetings to develop evidence-based recommendations for adult immunization in patients with CVD. Results and conclusions: Evidence from randomized trials, observational studies, and real-world data supports the role of vaccines in reducing the risk of major adverse cardiovascular events in individuals with CVD. The SHA recommends the implementation of age-appropriate …

Engaging Ukrainian Tf-Cbt Therapists In A Practice Skills Course To Support Their Wellbeing, Elisabeth Pollio, Esther Deblinger, Beth Cooper, Maike Garbade, Julie P Harrison, Elisa Pfeiffer

Rowan-Virtua School of Osteopathic Medicine Departmental Research

Background: Burnout and secondary traumatic stress (STS) are common among therapists working with trauma-exposed clients, which can negatively impact them professionally and personally. The shared trauma of war exposure may put therapists at greater risk. To help support their wellbeing, an eight-session course was offered to Ukrainian therapists following training in Trauma-Focused Cognitive Behavioral Therapy (TF-CBT). This course involves therapists personally utilizing the PRACTICE skills taught to clients in TF-CBT for professional and personal benefit.

Objective: The objective was to gather preliminary evidence on the potential impact of implementing the course with Ukrainian therapists providing TF-CBT during a period of …

Development And Evaluation Of Rhizoqol, A Quality-Of-Life Caregiver-Reported Survey For Rhizomelic Chondrodysplasia Punctata, A Rare Peroxisomal Disorder, Mousumi Bose, Tahra C. Anglade, Chelsea I. Donlon, Adrian L. Kerrihard, Hila F. Berger, Ariel S. Berkowitz, Shawn A. Ritchie, Tara M. Smith

Department of Nutrition and Food Studies Scholarship and Creative Works

Background: Rhizomelic chondrodysplasia punctata (RCDP) is a rare genetic disorder characterized by symptoms such as respiratory dysfunction, seizures, orthopedic issues, and neurodevelopmental delay. Potential therapeutics for RCDP warrant the development of clinical outcome assessments to assess the efficacy of treatment and the well-being of patients. Our study aimed to develop a valid quality-of-life (QOL) caregiver-reported survey instrument, RhizoQOL, to be used as a supportive endpoint in RCDP clinical trials. Methods: Development of the RhizoQOL survey tool included three RCDP caregiver focus groups to elicit concepts to serve as potential domains in a QOL survey instrument for RCDP, pilot survey development …

“She’S A Good Different. She’S Revolutionary”: How Fifth-Grade Readers Interpret Aspects Of Diversity In Literature, Margaret Barr

Reading Horizons: A Journal of Literacy and Language Arts

Although diversity, equity, and inclusion have been a significant focus of research in children’s literature, many studies fail to consider the reader’s perspective and instead rely on text analyses. In the present study, the author employed focus groups to examine fifth-grade readers’ insights as they interpreted, related to, and engaged with the presence of diversity in texts. Findings indicate that readers interpreted diversity by envisioning the larger picture, recognizing the importance of others’ differences, and connecting through emotions. Thus, this study suggests that it is necessary for teachers to understand that students recognize and appreciate individual differences, to select texts …

Peaks Island Star : December 2025, Vol. 45, Issue 12, Service Agencies Of The Island

Peaks Island Star, 2025

The Peaks Island Star is the newsletter of the island's service agencies and other community news.

The History Of Celiac Disease Legislation, And How Public Perception Can Impact Its Future, Cassandra Smith

Student Scholarship

No abstract provided.

How Does Neurocognitive Dysfunction And Personality Pathology Impact Older Adults' Use Of The Healthcare System?, Rose Nyounway

Student Scholarship

No abstract provided.

Pre-Service Teacher Preparation In Over/Underrepresentation Of Students From Culturally Linguistically Diverse Backgrounds In Special Education: A Systematic Review Of State-Level Policies, Enso Yushu Liu

Student Scholarship

No abstract provided.

How Do People Talk About The Political Parties?, Carol Anne Bredeson, Cassandra Smith, Meghan Rentner

Student Scholarship

No abstract provided.

Expectations, Trust, And Blame: Marketized Healthcare In Pakistan’S Public And Private Hospitals, Shaheryar Asghar

Student Scholarship

No abstract provided.

Performance As Political Resistance: Looking At Theatrical Approaches To Advocacy/Public Policy Through The Lens Of The Aids Crisis, Abby Campion

Student Scholarship

No abstract provided.

World Transit Research December 2025 Newsletter, Institute Of Transport Studies Monash University

World Transit Research Newsletter

No abstract provided.

Bard Observer Vol. 24, No. 3 (December 2025), Bard College

Bard Observer, 2020 - 2029

No abstract provided.

The Record, Issue 2, Bank Street College Of Education. Archives

The Record

The second quarterly newsletter from the Bank Street Archives