Digital Commons Network^™

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part Ii), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Final Inventory Regulations: Analysis And Planning, Leslie J. Schneider

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 1, January 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part I), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Income Tax Loopholes And Political Rhetoric (Part Ii), Boris I. Bittker

Tax Adviser

No abstract provided.

Scan To Email Summary, Hp Inc

Defensive Publications Series

This innovation focuses on the automated use of imaging technologies to simplify a well-known user experience that is frustrating to many customers today - the ability to scan to email, and then easily retrieve the scanned content. Providing an automated, simplified experience that results in significantly improved customer satisfaction, being able to search and retrieve emails that they have scanned on a multi-function device through their regular email client. The system leverages Large Language Models (LLMs) with engineered prompts to generate contextually relevant filenames, titles, and summaries for scanned documents.

The Master Engineering Compliance Atlas: A Unified Architecture For Automating Global Regulatory Governance, Ai Safety, And Cyber Risk, Ramkumar Bharathan

Defensive Publications Series

This technical disclosure presents the "Master Engineering Compliance Atlas," a comprehensive framework designed to bridge the gap between complex global regulations and modern software engineering practices. As regulatory landscapes fragment across jurisdictions, this document provides a unified methodology for harmonizing requirements from major frameworks, including Sarbanes-Oxley (SOX), GDPR, the EU Digital Markets Act (DMA), the Digital Services Act (DSA), the EU AI Act, NIST SP 800-53, and ISO 27001.

Unlike traditional legal summaries, this framework focuses on technical implementation, offering specific architectural patterns, "L7" control designs, and automation strategies to achieve "Compliance as Code." It introduces a "Mega-Matrix" that maps …

Exploring Communication Strategies With Esports Fans: Signaling Physical Location And Popularity, Gavin Nolin, Ismail Karabas, Skylar King

Faculty & Staff Research and Creative Activity

Purpose

Using signaling theory as a theoretical foundation, this study aims to investigate how consumers respond to message framing emphasizing physical location and popularity of an esports team. Additionally, this research looks at how power distance belief, need for uniqueness, sense of power and pride in community are associated with consumer intentions (e.g. support likelihood, watch likelihood, follow on social media likelihood) as a function of physical location versus popularity-signaling in team communication with prospective fans. Design/methodology/approach

This research uses an experiment to test the effects of physical location and popularity-signaling on consumer intentions toward an esports team, as well …

Met Overexpression Is Associated With Superior Immunotherapy Benefit In Advanced Non-Small Cell Lung Cancer, Hui Li, Lingzhi Hong, Pedro Rocha, Rafael Bach, Luisa M Solis Soto, Waree Rinsurongkawong, Bingnan Zhang, Haniel A Araujo, Yasir Y Elamin, Mehmet Altan, Claudio A Arrechedera, Jianling Zhou, Khaja B Khan, Wei Lu, Elliana Young, Carl M Gay, Tina Cascone, Lauren A Byers, Ferdinandos Skoulidis, George Blumenschein, Frank V Fossella, Anne Tsao, Marcelo V Negrao, Natalie Vokes, Jia Wu, Hai T Tran, Ignacio I Wistuba, J Jack Lee, Don L Gibbons, Ara A Vaporciyan, John V Heymach, Xiuning Le, Jianjun Zhang

Faculty, Staff and Student Publications

Background/objectives: MET overexpression is common in non-small cell lung cancer (NSCLC). The correlation between MET overexpression and immune checkpoint inhibitor (ICI) efficacy in NSCLC is underexplored.

Methods: In this retrospective observational cohort study, we curated a dataset of 279 stage IV NSCLC patients who received ICI treatment and had MET expression assessed by CLIA-certified immunohistochemistry (IHC) assay. MET expression was graded on a scale from 0 to 3+, with overexpression defined as 2+ or 3+. Clinicopathological features associated with MET expression were assessed using logistic regression. Overall survival (OS) and progression-free survival (PFS) were evaluated via Kaplan-Meier analysis and the …

How Experiencing Eudaimonic Emotions Through Music Shapes Prosocial And Altruistic Behavior: Introducing A Unified Model Of Music-Listening-Induced Eudaimonia (Ummie), Rebecca Tukachinsky Forster, Daniel H. Spitz, Tal-Chen Rabinowitch, Roni Granot

Communication Faculty Articles and Research

This paper introduces the Unified Model of Music-Listening Induced Eudaimonia (UMMIE), which offers an integrated novel theoretical framework to explain how music listening promotes prosocial and altruistic outcomes. Drawing on communication and psychology research, UMMIE maintains that elicitation of eudaimonic emotions can be appraised inwards, towards oneself, and thus contribute to the individual's personal growth, wellbeing, and development, or outwards, by connecting to something bigger than oneself, to humanity in general, which could possibly then lead to enhanced prosocial and altruistic attitudes and behaviors. The model specifies musical, situational, and individual variables that serve as moderators and increase the likelihood …

The Clinical Pharmacist As Principal Investigator—2026, Dave L. Dixon, Leo F. Buckley, Raniah Aljadeed, William L. Baker, Samuel C. Greer, Amy Y. Kang, S. Casey Laizure, Abbie D. Leino, Robert Maclaren, Milap C. Nahata, Tien M. H. Ng, Elaine Nguyen

Pharmacy Faculty Articles and Research

The American College of Clinical Pharmacy (ACCP) first described the role and history of the pharmacist as principal investigator (PI) in 2000. An update was published in 2010, citing evidence from NIH and the ClinicalTrials.gov registry that showed an increase in the number of individuals with a Pharm.D. degree engaging in pharmacist-directed research. The 2025 ACCP Publications Committee was charged with providing an update to the 2010 paper. Key findings include a substantial increase in the total amount of federal funding awarded to schools of pharmacy (SoP) between 2011 and 2023, a modest increase in the number of pharmacists receiving …

Microrna Profiling Identifies Diagnostic And Prognostic Markers In Pediatric Sarcoma., Terrie Flatt, Leonid M. Yermakov, Shreeram Akilesh, Eleanor Y. Chen, Elizabeth Gonzalez, Alejandro Parrales, Marta Zapata-Tarres, Rocio Cardenas-Cardos, Liliana Velasco-Hidalgo, Celso Corcuera-Delgado, Rodolfo Rodriguez-Jurado, Lillia García-Rodríguez, Midhat S. Farooqi, Atif Ali Ahmed

Manuscripts, Articles, Book Chapters and Other Papers

BACKGROUND: MicroRNAs (miRNAs) function as post-transcriptional gene expression regulators and influence the development and progression of several cancers, yet their roles in pediatric sarcomas remain poorly defined.

METHODS: RNA extracted from formalin-fixed paraffin-embedded tumor tissue scrolls of 108 pediatric tumors, including 32 osteosarcoma (OS), 26 Ewing's sarcoma (EWS), and 50 rhabdomyosarcoma (RMS) cases, were analyzed for microRNA expression using the NanoString multiplex nCounter platform that yielded information on 827 human miRNAs. The expression of candidate miRNAs was validated with in situ hybridization (miRNA-ISH) and QuPath quantification on tissue microarray slides comprising an independent set of 48 OS, 17 EWS, and …

Community Engagement Within Doctoral Dissertations In Nursing, Sarah Elise Janek, Rahim Z. Miller, Miles C. Perry, Adrian Williams, Rosa M. Gonzalez-Guarda, Kathryn E. Muessig, Marta I. Mulawa

Biennial Convention (CONV)

Community engagement is increasingly recognized as a key research approach across disciplines with the goal of promoting health equity (Key et al., 2019), yet the benefits and best practices for incorporating this approach within doctoral dissertations remain understudied. Other health sciences, such as social work, have recorded student and community benefits in conducting community-engaged dissertations (Yan et al., 2021), but there remains a significant gap of considerations for nursing dissertations. This presentation seeks to discuss the benefits, challenges, and pathways of community-engaged dissertations informed by an ongoing doctoral dissertation in nursing focused on sexual health equity. This dissertation engages community …

Alzheimer's Disease And Related Dementia Among Black Adults Stratified By Nativity, Setor Kofi Sorkpor, Yijiong Yang, Brittany Lane, Hongyu Miao, Jing Wang

Biennial Convention (CONV)

Purpose: This study aims to explore the prevalence of Alzheimer's Disease and Related Dementias (ADRD) among US-born and non-US-born Black individuals, identifying risk factor differences and informing targeted interventions.

Methods: A retrospective cohort study was conducted using data from 77,069 Black individuals in the All of Us Research Program. Two cohorts—US-born and non-US-born individuals with ADRD—were analyzed, with 1:1 propensity score matching applied to balance key demographic and socioeconomic factors. Statistical analyses were performed using R and Python, with significance set at α = 0.05.

Results: Of the 72,311 US-born and 4,758 non-US-born Black individuals, 1:1 propensity score matching resulted …

Rewilding Gender: Toward Relational Understandings Of ‘The Wild’, Kim Ward

School of Geography, Earth and Environmental Sciences

This commentary reframes gender and rewilding through a relational understanding of wildness. Moving beyond a binary lens of ‘the wild’, it examines how gendered relations shape rewilding's material, emotional, and epistemic dimensions. Centring relational wildness exposes how rewilding challenges masculine imaginaries of control and ownership while opening space for more equitable multispecies relations.

The Gastrointestinal Endothelin System: Receptors, Cellular Actions, And Involvement In Gastrointestinal Disorders, Arjun Singh, Rajvir Singh

Department of Medicine Faculty Papers

The gastrointestinal endothelin system regulates vital processes including motility, secretion, sensation, and inflammation. Endothelin-1 acts via endothelin A and B receptors expressed on diverse intestinal cells. Dysregulation of endothelin signaling underlies common gastrointestinal disorders such as inflammatory bowel disease and irritable bowel syndrome. Aberrant endothelin-1 production and endothelin A receptor activation contribute to the inflammation, pain hypersensitivity, impaired epithelial function, and smooth muscle hypercontractility characteristic of these diseases. Endothelin receptor antagonists may provide therapies for managing related symptoms. However, knowledge gaps exist regarding cell-specific signaling pathways, regulatory factors, and precise roles in intestinal pathologies. Elucidating these details and translating insights …

Pre-Licensure Nursing Student Professional Identity Formation: A Longitudinal Qualitative Study, Rhoda A. Owens, Dawn L. Denny

Biennial Convention (CONV)

Background: The study aimed to explore pre-licensure nursing students’ perceptions of their professional identity in nursing. Forming a nurse’s professional identity is a transformational process that begins during pre-licensure nursing programs, and there is limited evidence regarding effective interventions to facilitate the process (Godfrey & Young, 2025; Thompson, 2022). Educators are responsible for creating a learning environment that fosters professional identity development in pre-licensure nursing students (Godfrey & Young, 2025; Thompson, 2022). Nurses who embody their professional identity can positively influence patient safety, enhance the quality of patient care, and promote a healthy workplace environment (Phillips & Priddy, 2023; Thompson, …

Using Mixed Reality-Driven Virtual Coach Technology In Promoting Mobility Among Older Adults, Michael Joseph S. Dino, Ma. Kristina Malacas, Rommel Hernandez

Biennial Convention (CONV)

Objective. Physical inactivity among older adults remains a global burden, leading to a variety of health challenges and even mortality. This study evaluated the impact of a novel virtual humanoid coach-driven physical exercise program among older adults.

Method. A non-randomized (quasi) experimental research was conducted in two community senior centers. The recruited participants (n = 130) were primarily female older adults with a mean age of 66.40 and agreed to be purposively assigned to either experimental or control groups. Trained healthcare providers performed health assessments at three time points using valid and reliable tools. Descriptive statistics, t-tests, and RM-ANOVA were …

Clinical And Demographic Profiles Of Pediatric Burn Patients: A Descriptive Retrospective Analysis, Gifty Osei Berchie, Susanna Aba Abraham, Christiana Okantey, Benjamin Kofi Anumel

Biennial Convention (CONV)

Introduction: Burn injuries are a leading cause of preventable mortality and disability among children, with approximately 96,000 pediatric cases globally each year (Asefa et al., 2024). In low- and middle-income countries, particularly in Africa, children account for nearly 90% of burn cases, with those under five being most vulnerable due to developmental factors, lack of supervision, and domestic hazards. Socioeconomic challenges such as overcrowded living conditions and inadequate safety measures exacerbate the risk (Mok et al., 2023). Burns are primarily caused by scalds from hot liquids, contact burns, and flame injuries linked to unsafe cooking practices and improper storage of …

Oh My…Emotions Can Influence Social Media Use Among Pre-Licensure Baccalaureate Nursing Students, Julie Skrabal

Biennial Convention (CONV)

Background: Nursing students use social media (SM) daily, leading to the challenge of maintaining clear boundaries when managing professional and personal information (Daigle, 2019). As boundaries blur, information posted to SM becomes unprofessional. This is a concern among educators despite having guidelines and SM policies in place regarding professional use. Although limited research is available, a few studies demonstrated unprofessional SM use. Sadd (2019) found 22% of students surveyed posted inappropriate information they did not want others to see. Duke et al. (2017) discovered 100% of nursing students posted information on SM that they would not want prospective employers to …

Perceived Parental Relationship Quality And Adolescent Conscious Bias: Important Links Between Affect, Agency, Gender, And Race/Ethnicity, Amanda Terrall, Michael J. Merten, Thulitha Wickrama

General Human Environmental Sciences Faculty Publications and Presentations

Introduction Guided by attachment, social cognitive, and ecological systems theories, this study examined the direct and indirect effects of perceived parent-adolescent relationship quality on youths' conscious bias toward individuals facing socioeconomic or minority-related challenges.Methods Data were collected from 702 U.S. 18-year-olds via Qualtrics online panels. Measures included parent relationship quality, negative affect, human agency, and conscious bias (disregard for minority experiences and blaming attitudes).Results The findings revealed that strong parent-teen bonds indirectly influenced conscious bias through psychosocial wellbeing. However, while negative emotions were universally influential, the impact of human agency varied depending on gender and race/ethnicity.Discussion Study findings underscore the …

Creative Evaluators: When Machines Evaluate Us, Kuakou Bossou, Margareta Ackerman

Computer Science and Engineering

The Computational Creativity literature stresses the importance of evaluation in computational creativity systems in addition to generative capabilities. But, what about machines that only evaluate? When it comes to co-creative systems, humans often take on the primary evaluative role, while machines assist with the generation of creative artifacts. In this paper, we propose flipping the paradigm, envisioning machines that (only) evaluate humans in the creative space. We call such machines Creative Evaluators whose end goal is to evaluate human-made artifacts and provides feedback to aid humans in the creative process, while the machine itself refrains from directly generating any content. …

How Human Personality Will Change With The Use Of Artificial Intelligence, John Mayer

UNH Personality Lab

INTRODUCTION: Human personality changes in response to new habits, situations, and maturation, among other causes. As people interact with artificial intelligence (AI), their personalities are likely to change, from their emotional responses to their self-concept.

METHODOLOGY: This theoretical account draws together empirical studies of how personality changed in response to past technological innovations, changes in personal interactions observed in people’s AI usage, changes that arise from the use and disuse of cognitive skills, and works on the self-concept. Research reports in the review were selected according to their relevance and quality.

THEORETICAL STATEMENT: While AI becomes increasingly human-like, humans increasingly …

Physician Peer Review: Just Culture And Practical Implementation In An Emergency Department, Christian Fromm, Monica Colicino, Merle A. Carter, Elizabeth M. Datner

Einstein Health Papers

BACKGROUND: Although regulatory agencies require hospitals to engage in peer review to maintain accreditation, quality assurance review processes are not standardized, and well-structured peer review of clinical cases involving medical errors and adverse events governed by Just Culture principles is not widespread. We implemented such an emergency department (ED) physician peer review process and performed an analysis of cases that underwent review.

METHODS: We formed an ED physician peer review committee at our institution guided by Just Culture principles, including promotion of a culture of safety to encourage open reporting of errors and near misses, and top-down leadership commitment to …

Women’S Experiences With Traditional Medicine For Treatment Of Cervical Cancer: A Qualitative Study, David Asakitogum, Lydia Aziato, Lillian Akorfa Ohene

Biennial Convention (CONV)

Background: Over 60% of patients with cancer in sub-Saharan Africa used traditional medicine for cancer treatment (Alegbeleye et al., 2020, Mwaka et al., 2020). The common predictors of traditional medicine use include being a female (Kristoffersen et al., 2022, Aboufaras et al., 2023). However, there is limited empirical information about the experiences of women with traditional medicine usage for the treatment of cervical cancer. The current study explored the experiences of women who used traditional medicine for the treatment of cervical cancer in Accra, Ghana.

Methods: An exploratory qualitative research design was used in this study. A semi-structured interview …

Red Midge Larvae Are An Invertebrate Alternative Diet To Beef Liver For Planarian Husbandry, Jonah Pacis , '25, Danielle Ireland, Evangeline Coffinas, Jerome Sheehan, Kate Sun , '27, Eva-Maria S. Collins

Biology Faculty Works

Freshwater planarians are an emerging model for toxicology and neuroscience because of their amenability to rapid behavioral screening and remarkable ability to regenerate a cephalized nervous system. As invertebrates, planarians can help reduce the use of vertebrates in research; however, laboratories typically maintain planarians on diets of homogenized organic beef or chicken liver, raising ethical concerns with feeding a vertebrate diet. Organic liver is difficult to obtain, and preparation methods vary, introducing intra- and interlaboratory variability. Here, we show that Dugesia japonica planarians can be maintained for over a year on commercially available red midge larvae (RML), a natural prey …

Success Rate Of Ultrasound-Guided Intravenous Intervention In Difficult Intravenous Access Patients, Evelyn Almera Factora Mulvaney

Biennial Convention (CONV)

Background: Traditional visualization, palpation, and landmarking peripheral veins for IV access are not helpful in patients with difficult veins. However, multiple studies and publications on difficult intravenous access (DIVA) of hospitalized patients have shown that using ultrasound to guide the cannulation of a peripheral vein improves the success rate in the first attempt to establish IV access in DIVA patients.

Purpose: This evidence-based practice (EBP) change project aims to train critical care nurses on the use of ultrasound in patients with difficult IV access and to increase first attempts on DIVA patients with the use of ultrasound.

Methods: The translational …