Digital Commons Network^™

Working With The Irs: Federal Tax Collection, Harold E. Snyder

Tax Adviser

No abstract provided.

Managing The Corporate Tax Function, David I. Fisher

Tax Adviser

No abstract provided.

Irs Developments Concerning Professional Accountants, Johnnie M. Walters

Tax Adviser

No abstract provided.

Wheels Up: Mobilizing Ideas And Partnership Through The Richland Library Bike Maintenance Clinic, Phillip Windsor

South Carolina Libraries

Using the Bike Maintenance Clinic at the Richland Library as both example and object lesson, I hope to offer practical strategies to help other professionals identify key community partnerships, gauge community interest, and consider program scalability for similar programming in their libraries.

Design For Everyone: Teaching Canva In The Public Library, Phillip Windsor

South Carolina Libraries

Canva is a free, user-friendly tool for an array of design products, from slideshows to social media to print marketing. At Richland Library, we have seen success developing this as a new program offering and have grown it from an introductory class to various design workshops in response to community desire. In this paper, we will look at the origins of this program, trace its growth and development in response to patron needs, and possible applications for others seeking to develop similar program offerings in their own library settings.

Countersink Tribometry On Formed Can Ends: A Geometry-Aware Friction And Wear Test Method, Eric Norton, Juraj Liska

Defensive Publications Series

Formed beverage can ends present a small‑radius countersink where coating lubricity and integrity strongly influence panel fracture risk, yet there is no widely used, geometry‑specific post‑form friction test. Here we provide a practical test method that addresses this gap by using a precision tribometer (e.g., an Rtec MFT5000) fitted with custom fixturing that mounts a can end concentrically on a rotating stage and positions a 1/8 inch (3.175 mm) spherical ball on a pin set at 45 degrees to contact a defined locus on the countersink. The setup supports both rotational motion at controlled revolutions per minute (RPM) and linear …

Sir Sultan Mahomed Shah Aga Khan Iii - One Of Muslim World's Most Visionary And Influential Leaders

University anniversary celebration materials

No abstract provided.

Filling In The Gaps: How The Equal Employment Opportunity Commission Can Enhance Protections For H-1b Visa Holders, Mahi Patel

Northwestern Journal of Law & Social Policy

H-1B Specialty Occupations Visas allow numerous foreign nationals to obtain a pathway for entry into the United States through their hard-earned efforts and specialized skills. After meeting stringent requirements and completing complex processes, holders of H-1B visas may begin working in America. Unfortunately, when these individuals come to the land of opportunity, they encounter a harsh reality of employment: the incessant discriminatory abuse of H-1B visa holders by their employers. H-1B employees endure severe working conditions, long hours, unattainable deadlines, wage disparities, and racial biases as they navigate an unknown nation. Employers tend to exploit H-1B workers because these visa …

Disclosures, Disclaimers, And Disinformation Advertising, Areeb Asif

Northwestern Journal of Law & Social Policy

Every regular internet user in the United States has been exposed to fake news at some point. Most of them, if not all, would agree that this problem needs a solution. Nevertheless, even as fake news has taken on unforeseen prominence in recent years, very little concrete action has been taken to curb its impact on American society. Some scholars have chalked this up to the Supreme Court’s expansive conception of the First Amendment, which makes it incredibly challenging to regulate political speech. Others posit that the problem is Section 230, which allows platforms to profit from fake news without …

Acute Effects Of Multi-Joint Eccentric Exercise On Lower-Extremity Muscle Activation Measured During Land And Water Walking, Brayden Worley, Brennan J. Thompson, Jon Carey, Talin Louder

Kinesiology and Health Science Student Research

Falls are a leading cause of injury and loss of independence in older adults, often linked to deficits in lower-limb muscle function and gait mechanics. Eccentric exercise can improve muscular resilience, while aquatic walking offers a safe, supportive environment to retrain gait; however, little is known about how these modalities interact at the neuromuscular level. This study compared lower-limb muscle activation during gait on land and in water, before and after an acute bout of eccentric exercise, in healthy young adults. Surface electromyography was collected from the tibialis anterior (TA), gastrocnemius medialis (GM), vastus lateralis (VL), and biceps femoris (BF) …

Personal Healthcare Networks: Integrative Review Of Patient-Centered Social Network Analysis Studies, Tyler Gaedecke, Sarah Harkins, Walter Bockting, Kasey Jackman

Biennial Convention (CONV)

Background: Social network analysis is an interdisciplinary social science methodology used to investigate relationships between individuals, communities, and systems. In health research, it has often been used to research interpersonal dynamics on healthcare teams. However, it is infrequently applied to the patient perspective of those teams. One kind of social network analysis, the “personal” network, collects data based on one’s own perception of their connections and relationships. This methodology may be useful to gain the patient’s perspective on accessing healthcare services.

Purpose: To describe and evaluate empirical research using social network approaches to capture the patient perspective about healthcare teams’ …

Balancing Support And Challenge For Twice-Exceptional Learners Through Ai-Infused Lesson Design, Claire E. Hughes

Teaching Repository of AI-Infused Learning

This strategy prepares graduate teacher candidates to design inclusive lessons for twice-exceptional (2e) learners, or talented students with disabilities, by using AI to infuse both scaffolds for access and enrichments for challenge. Candidates critically evaluate outputs, revising to ensure accuracy, rigor, and alignment with Universal Design for Learning (UDL). The approach models how technology can expand instructional possibilities while reinforcing professional judgment needed to meet the needs of 2e learners.

Building A New Dream: Mohammed Mardah And The Making Of West African Community In The Bronx, Hatoumata Tunkara

Occasional Essays

The life of Mohammed Mardah, as demonstrated through his interview, is more than just a personal immigration story. Instead, it is seen as a view into the lived realities of West African migrants in the late twentieth century. His path from a young man looking for opportunity to becoming a community leader symbolizes how African immigrants in the 1980s and ‘90s influenced the Bronx not only by surviving hardship, but also by building networks and institutions that reshaped the cultural and social life of the borough. Mardah’s story enunciates that immigration is not a straight path toward individual success; it …

Tonight’S Top Story: Analyzing English And Spanish-Language National And Local Newscasts For Content Differences, Esteban N. Serrano

Honors Program Theses and Research Projects

Spanish-language media alongside its equivalent English-language counterpart, assumingly operate with reporting facts truthfully. However, no studies have compared the accuracy of equitable reporting between English and Spanish-language news, particularly television newscasts. Limited existing research claims that differences, such as the structure of news stories and their placement in a broadcast, may skew a narrative for those who prefer to absorb Spanish-language news in comparison to those who absorb English-language news. In this study, through use of mixed methods, U.S. market’s English and Spanish broadcast news-affiliated stations are examined to draw conclusions on whether or not there are differences in news …

Sustainability In Culinary Arts Education, Nimra Farooqui

Education Department Student Publications & Research

No abstract provided.

Andrei Doroshin V. Drexel University

2025 Decisions

USDC for the Eastern District of Pennsylvania

Evaluating Fall Prevention Outcomes: Fall Rates, Staff Fall Knowledge, And Perceptions On Safety Culture, Priscilla Greco

Student Scholarly Projects

Practice Problem: The practice problem addressed in this project was the elevated fall rates on a 46-bed medical–surgical unit with a reported sentinel fall event, prompting the need to evaluate the current fall prevention program.

PICOT: The PICOT question that guided this project was: In nursing staff on a medical–surgical unit (P), how does the implementation of an evidence-based fall prevention program evaluation using AHRQ tools (I), compared with no formal program evaluation (C), influence staff knowledge, perceptions of safety culture, and fall rates (O) over 8-weeks (T)?

Evidence: Evidence supporting this project emphasized that structured staff education, strong communication, …

Experimental And Theoretical Characterization Of Molten Salt Thermal Conductivity, Jacob C. Numbers

Theses and Dissertations

Molten salts form an ideal heat transfer fluid for advanced energy generation systems, including molten salt reactors (MSR). Accurate characterization of molten salt thermal conductivity is needed to confidently predict transient thermal behavior and optimize salt properties. Measurements are hindered by salts' challenging material properties, which---in the case of the needle probe device---induced unaccounted physical changes that limited its accuracy and repeatability. Sparse thermal conductivity data in general is exacerbated by a limited fundamental understanding of molecular energy transfer in liquids. This work extends the experimental capacity for compositional studies using the needle probe and proposes a theoretical model for …

Social Media Use And Its Association With Eating-Related Attitudes And Behaviors In Rural University Students, Erin S. Clark

Honors College Theses

Context: Eating disorders (EDs) are psychiatric illnesses wherein atypical patterns of eating induce harmful physical and psychosocial consequences. ED rates have increased globally in recent years, jumping from an estimated 3.5% to 7.8% between 2006 and 2018. ED onset typically occurs in adolescence and early adulthood and results from complex interactions between biological, psychological, and social factors. One such social factor is social media (SM) usage.

Research Design: The present quantitative study examines how measures of SM use (including use intensity, activity, personal perceptions of SM, and initial age of introduction to SM) relate to ED risk among rural university …

Actionable Insights From The Liahona 1, Yoshihiko Ariizumi

Spiritual Proficiency

This article is based on data extracted from Liahona articles, with approximately ten pages of that data processed in two distinct ways. First, the principles were synthesized into five key concepts along with their explanations. Second, specific action plans were created to make these explanations more practical.

The original data exceeded 350 pages of Japanese text, resulting in a total of 37 different summarized sets (or themes). What is fascinating is that, while a certain amount of conceptual overlap is expected, intriguing new perspectives constantly emerge. Therefore, I highly recommend reviewing all 37 sets repeatedly (only a portion of which …

How “Cooling Off” Periods Endanger The Vulnerable: A 50-State Study Of Mandatory Separation Periods In No-Fault Divorce, Melody Mostow

Northwestern Journal of Law & Social Policy

Mandatory separation periods in no-fault divorce neither advance their stated policy goals nor comport with contemporary understandings of marital dynamics, domestic abuse, or child welfare. Although mandatory separation periods are held out as tools to promote reconciliation and deter impulsive divorces, such rationales lack empirical support. Because family law in the United States is determined at the state level, this Article examines state laws that require couples to live apart in varying restrictive capacities before obtaining a no-fault divorce. To that end, this Article presents the first comprehensive 50-state study of such requirements. Research demonstrates that these laws do not …

Exploring Predictors Of School Lunch Completion: Taste, Time, And Student Preferences, Bhanoday Boda

Research Papers

No abstract provided.

Sanando La Herida Abierta: The Open-Borders Debate, Latinx Feminist Voices, And Spiritual Activism, Amely Logan

Honors Program Theses and Research Projects

This thesis addresses the current discourse in philosophy—specifically, immigration ethics—that harms migrants, would-be migrants, and Latinx people in general. It proposes that these harms can be healed by taking seriously the contributions of Latinx feminists and paying special attention to spiritual activism. The thesis first introduces the open-borders debate in the philosophical literature and the harmful language and framing that affects migrant autonomy within the debate, specifically by looking at the work of Christopher Heath Wellman as a representative example. It reveals how, while border enforcement often results in literal mass casualties among immigrants, the language and framing around immigration …

Exploring The Struggles Of Minorities In Low-Income Communities With Affording And Financing Housing In San Antonio, Daniel Maes

Honors Program Theses and Research Projects

Affordability of housing has emerged as a major socio-economic issue in San Antonio, Texas,

especially among minority groups and other low-income groups. This thesis provides an analysis of the underlying factors that lead to housing unaffordability and the systemic factors that deny

these groups of people a chance to live in stable and affordable houses. This paper combines both primary survey data of local residents and secondary governmental and academic data, which

allows identifying the intersection of income differences, increased property prices,

gentrification, and the lack of affordable housing to worsen the affordability crisis. The

evaluation of the perception of …

Clemson University Board Of Trustees Minutes, 2025 December 10, Clemson University Board Of Trustees

Minutes

No abstract provided.

Research And Innovation Update, December 10, 2025, Office Of The Vice President For Research And Innovation

Office of Research, Economic Engagement and Outreach

No abstract provided.

Community Water Fluoridation And Oral Health: Proposal & Systematic Review, Kristina Lauranzano

Integrative Learning Experience (ILE) Theses

Fluoridation of community drinking water systems has been a staple of preventative dental care in the United States since the mid 20^th century. In recent years, there has been increased public discourse pertaining to the safety and efficacy of Community Water Fluoridation (CWF). The aim of the proposed study is to identify if there is an association between the CWF status (never fluoridated, currently fluoridated, or formerly fluoridated) and oral health status of a community in New England. This study will be a retrospective cross-sectional study design using NHANES Oral Health Status Survey data from the 2007-2008 and 2017-2018 …

Can Schools Sustain The Rising Cost Of Retiree Health Care?, Robert Bifulco, Iuliia Shybalkina

Center for Policy Research

Many New York State school districts spend significant amounts each year for retiree health care benefits, and these payments are expected to grow over the coming decades. This brief summarizes findings from a study examining approximately 300 New York State school districts. Unlike retiree pension plans, which are typically prefunded, retiree health care benefits are funded on a pay-as-you-go basis, meaning that benefits for past employees who are currently retired are paid using current district revenues. In the average school district, pay-as-you-go spending currently amounts to 4.5 percent of district revenues. Assuming current benefit and funding policies remain, spending is …

The Elements Necessary For A Successful Startup, Ciaran Mcgurran

Faculty Curated Undergraduate Works

This paper seeks to uncover what really goes into a startup company to get it off the ground, keep it afloat and growing, and mitigate competition through a case study focus on a software-aided investment-strategy building company. Through an interview of the founder and CEO of the case company as well as first-hand experience working in the company, this paper will seek to gain an understanding of the necessary elements and planning that must go into a startup company for it to have success. Additional online texts also provide supplementary general information on startups and how the planning process is …

Development And Validation Of 2nn-Meam Interatomic Potential For Sc And Al-Sc Alloys Thermodynamics Solidification And Intermetallic Ordering, Avik Mahata

Mechanical Engineering Faculty Publications

We present a second-nearest-neighbor Modified Embedded Atom Method (2NN–MEAM) potential for Scandium (Sc) and Aluminum-Scandium (Al–Sc) alloys that unifies cohesive, thermodynamic, and solidification behavior within a single transferable framework. The Sc component accurately reproduces cohesive energy, lattice constants, defect energetics, and the experimental melting point obtained from two-phase coexistence, demonstrating reliable description of both hcp and liquid phases. The Al–Sc binary interaction parameters were fitted using the L1₂–Al₃Sc reference and benchmarked against first-principles and calorimetric data. The potential reproduces the strong negative formation enthalpy of Al₃Sc (–0.45 eV atom⁻¹), correct relative stability …