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Author Index, 12 Months Ended September 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended September 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: The Tax Expenditures Budget, Thomas R. Hanley, George G. Bauernfeind

Tax Adviser

No abstract provided.

Income Tax Considerations For The Condominium Corporation, Michael R. Redemske

Tax Adviser

No abstract provided.

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.

Divorce And Separation: Recent Income Tax Developments, Benson J. Chapman, Philip F. Strassler

Tax Adviser

No abstract provided.

Highlights Of The New U.S.-U.K Income Tax Treaty, Robert T. Cole, Edward Maguire

Tax Adviser

No abstract provided.

Effects Of Foster Care Placement With Kin Or Nonkin On Opiate Abuse And Criminality, Pamela Bouyer

Walden Dissertations and Doctoral Studies

Opioid abuse has remained a public health crisis with far-reaching economic and social consequences that include costs associated with healthcare and increased foster care placements. Children placed into foster care are at risk themselves for opioid use and delinquency. The purpose of this quantitative research was to explore the causal-comparative relationship between foster care placement with kin (family) or nonkin (nonfamily) and its impacts on opiate abuse and criminal behavior. The Attachment Theory guided this study. Data were collected using a web-based, retrospective survey distributed at behavioral health agencies in Northeast Ohio, social media platforms, and Centiment, an online survey …

Exploring Public Health Nurses’ Perceptions Of Syringe Services Programs In Southern Rural Areas, Joel Lowery

Walden Dissertations and Doctoral Studies

Public health nurses are potentially key stakeholders in syringe services program (SSP) implementation in rural areas, where they can act as liaisons between public health, private healthcare, and the community. However, little research reflects an in-depth understanding of how public health nurses perceive SSPs in rural areas. The purpose of this qualitative study was to explore the perceptions of syringe services programs held by public health nurses practicing in rural areas with no existing SSPs in southern states and ascertain their potential roles in facilitating harm reduction for people who inject drugs. This study was guided by a conceptual framework …

Enhancing Medication Adherence In Primary Care Settings Through Staff Education, Sabita Bhusal

Walden Dissertations and Doctoral Studies

This Doctor of Nursing Practice project was an evidence-based staff education initiative addressing medication nonadherence in hypertension, a critical issue that contributes to poor health outcomes, uncontrolled blood pressure, preventable hospitalizations, and increased healthcare costs. The identified gap in practice was defined by limited staff knowledge, lack of structured training, and inconsistent application of evidence-based adherence counseling strategies. The practice-focused question was: In a primary care clinic, will an evidence-based staff education program on medication adherence increase staff knowledge? A structured training intervention was implemented and then evaluated for its effectiveness. Descriptive statistics and a paired t test comparing pre- …

Probation Officers' Experiences Working With Individuals Who Have Antisocial Personality Traits, Katherine Ore

Walden Dissertations and Doctoral Studies

In fulfilling their role of monitoring individuals outside of a prison setting, probation officers may encounter individuals who have antisocial personality disorder (ASPD) or antisocial personality (ASP) traits. Individuals who have ASP traits and are not diagnosed with ASPD are still impacted by recommendations of punishment, higher recidivism rates, and a lack of treatment resources provided. Individuals in the criminal justice system with ASP traits are not a new phenomenon, but there is a lack of research on the probation officers' experience working with these individuals. The purpose of this study was to examine and explore the experiences of probation …

Educator Perceptions On Preparing Students For A Biology I State Assessment, Lila Grooms

Walden Dissertations and Doctoral Studies

The problem addressed through this study was that 9th and 10th grade students’ Biology I state assessment scores continued to decline in a suburban South Carolina school district. The purpose of this basic qualitative study was to explore biology teachers’ perceptions of the low success rates on the Biology I state assessment and to identify recommendations for improvement. Vygotsky’s social constructivism theory provided the conceptual framework, emphasizing the role of social engagement and collaborative learning environments. Semistructured interviews with nine high school biology teachers were conducted and using Braun and Clark’s thematic analysis approach. Themes revealed that teachers are: (a) …

Attention Deficit Hyperactivity Disorder, Livia L. Klein

Walden Dissertations and Doctoral Studies

: A lack of knowledge among nurses and healthcare staff in providing evidence-based practice (EBP) medication treatment and patient care for individuals who have attention-deficit/hyperactivity disorder (ADHD) was evident at a Midwest substance use and mental health facility. For nurses and staff caring for those with ADHD, appropriate patient treatment is essential in helping patients avoid struggles in their daily lives. To address this problem, I developed, implemented, and evaluated a staff education program on ADHD treatment in the project. The practice question focused on whether participants of the education program improved their knowledge of medication and treatment management, as …

Shared Family Identity And Emotional Abuse From A Childhood Caregiver As Predictors Of Self-Censorship Willingness, Jillian Theryon

Walden Dissertations and Doctoral Studies

Childhood emotional abuse may be underreported and unnoticed. The purpose of this quantitative cross-sectional study was to examine whether shared family identity (SFI) with an emotionally abusive childhood caregiver was linked to self-censorship of social and political opinions in adulthood. The study also examined whether this relationship is intensified among those with a strong sense of SFI with that caregiver. Linear multiple regression analysis of survey data collected from 119 participants, recruited through Survey Monkey Audience, revealed that willingness to self-censor was significantly shaped by the interaction between SFI and emotional abuse, especially overcontrol. Although SFI is often seen as …

Season 2 Episode 7: Money Changes People, Sara Gras

Season 02

The question of how legal sports betting has changed, and will continue to change, the culture of sports is a complicated one. The wide array of platforms and products certainly increases opportunity and decreases risk for bad actors to influence athletes or impermissibly utilize inside information. On the other hand, technology advances and data sharing have made anomalies easier to detect. And while wagers may increase emotional investment that benefits the bottom line, that emotion often spills over onto athletes in undesirable ways.

Features excerpts of interviews with:

Matt Holt, CEO (former)
IC360

Bob Boland, Assistant Professor of Law …

Successful Strategies Used For Volunteer Retention In Nonprofit Organizations, Sheraaron Nicole Hurt

Walden Dissertations and Doctoral Studies

The inability to retain volunteers critically undermines nonprofit leaders’ capacity to deliver consistent and effective services to vulnerable community populations, threatening organizational stability and mission fulfillment. Persistent challenges with volunteer retention hinder nonprofit leaders’ operations, reduce program reach, and drive up recruitment costs, weakening organizational sustainability. Grounded in Maslow’s hierarchy of needs, this qualitative multiple case study explored effective strategies that nonprofit leaders use to retain volunteers and support organizational sustainability. Five nonprofit leaders from the U.S. East Coast were participants and selected because each demonstrated success in volunteer retention. The themes that emerged from thematically analyzing semistructured interviews and …

The Process Of Enduring Prolonged Undiagnosed Ptsd And The Impact Of Treatment Expressed By Women, Kelli Elaine Hudgins

Walden Dissertations and Doctoral Studies

Prolonged undiagnosed posttraumatic stress disorder (PTSD) has been examined from various perspectives and represents a significant medical concern across diverse populations. Research on PTSD often targets specific groups, such as postpartum women or military veterans. This narrow focus in much of the literature tends to obscure the broader impact of prolonged undiagnosed PTSD on the general population, thereby overlooking the critical need to highlight systemic shortcomings that hinder effective interventions and reform. Furthermore, personal narratives detailing the challenges individuals face when seeking help or treatment – factors that contribute to delays in care – and the subsequent effects on their …

Cancer Screening Disparities Among Women With Disabilities In The United States, Kathleen Young

Walden Dissertations and Doctoral Studies

Breast and cervical cancer screening reduces mortality; however, women with disabilities and mental health challenges experience persistent disparities in access to preventive services. The purpose of this quantitative study was to examine the relationships between self-reported serious difficulty hearing, serious difficulty seeing, and frequent mental distress with breast (mammogram) and cervical (Pap test) cancer screening use among women in the United States (mammogram model, n = 844; Pap model n = 774), using the 2023 Behavioral Risk Factor Surveillance System dataset. The social-ecological model provided the framework. Two logistic regression models were conducted, adjusting for age, race/ethnicity, education, income, marital …

Business Incubator Managers’ Strategic Approaches To Enhance Sustainable Competitive Advantage For Nigerian Startups, Adekunle Seye Ogunniyi

Walden Dissertations and Doctoral Studies

The inability of many Nigerian startups to sustain operations beyond their first five years remains a critical challenge for startup leaders. Startup leaders who lack effective strategies and capabilities to outperform competitors risk extinction within the entrepreneurial ecosystem. Grounded in the resource-based view (RBV) and Porter’s five forces (P5F) framework, the purpose of this qualitative pragmatic inquiry was to explore the strategies employed by business incubator managers to enhance sustainable competitive advantage for Nigerian startups. The participants included six business incubator managers in Nigeria who had successfully implemented strategies that supported the survival and growth of startups beyond five years. …

Promoting Sophomore Progression: Academic Advocates’ Perceptions Of Holistic Interventions And Data Analytics, Sarah Angela Wray Marshall

USF Tampa Graduate Theses and Dissertations

This qualitative study explored academic advocates’ perceptions regarding holistic student interventions and data analytics utilization to enhance sophomore success at their institution. This study contributes to the literature on sophomore success by providing an academic advocacy perspective and to the emerging literature using data analytics to enhance retention, persistence, and graduation rates in higher education. Multiple methods of data collection were employed, including four academic advocate interviews, document analysis, and reflexive journaling. A hybrid thematic analysis approach was used to analyze the data. By exploring practitioners’ narratives, the research addressed a gap in scholarship on how academic advocates enact their …

M3Vir: A Large-Scale Multi-Modality Multi-View Synthesized Benchmark Dataset For Image Restoration And Content Creation, Yuanzhi Li, Lebin Zhou, Nam Ling, Zhenghao Chen, Wei Wang, Wei Jiang

Computer Science and Engineering

The gaming and entertainment industry is rapidly evolving, driven by immersive experiences and the integration of generative AI (GAI) technologies. Training such models effectively requires large-scale datasets that capture the diversity and context of gaming environments. However, existing datasets are often limited to specific domains or rely on artificial degradations, which do not accurately capture the unique characteristics of gaming content. Moreover, benchmarks for controllable video generation remain absent. To address these limitations, we introduce M3VIR, a large-scale, multi-modal, multi-view dataset specifically designed to overcome the shortcomings of current resources. Unlike existing datasets, M3VIR provides diverse, high-fidelity gaming content rendered …

Bimw: Blockchain-Enabled Innocuous Model Watermarking For Secure Ownership Verification, Xinyun Liu, Ronghua Xu

Michigan Tech Publications

The integration of artificial intelligence (AI) and edge computing gives rise to edge intelligence (EI), which offers effective solutions to the limitations of traditional cloud-based AI; however, deploying models across distributed edge platforms raises concerns regarding authenticity, thereby necessitating robust mechanisms for ownership verification. Currently, backdoor-based model watermarking techniques represent a state-of-the-art approach for ownership verification; however, their reliance on model poisoning introduces potential security risks and unintended behaviors. To solve this challenge, we propose BIMW, a blockchain-enabled innocuous model watermarking framework that ensures secure and trustworthy AI model deployment and sharing in distributed edge computing environments. Unlike widely applied …

User Privacy In The Digital Playground: An In-Depth Investigation Of Facebook Instant Games, Sideeq Bello

LSU Master's Theses

Amid growing concerns over data privacy in web and mobile applications, this study aims to assess the privacy mechanisms in instant games on Facebook, a platform with approximately 3.03 billion monthly active users and a substantial repository of personal data. Instant Games have become increasingly popular due to their ease of access and social integration features. Investigating these games can provide insights into privacy mechanisms and practices, thereby informing the development of more fair, compliant, and user privacy-centric gaming experiences. Thus, this study proposes an integrated analytical framework that leverages a combination of descriptive, memory, and network analysis techniques to …

A Radiation-Hardened 4-Bit Flash Adc With Compact Fault-Tolerant Logic For Seu Mitigation, Fnu Naveed, Jeff Dix

Electrical Engineering and Computer Science Faculty Publications and Presentations

This paper presents a radiation-hardened 4-bit flash analog-to-digital converter (ADC) implemented in a 22 nm fully depleted silicon-on-insulator (FD-SOI) process for high-reliability applications in radiation environments. To improve single-event upsets (SEU) tolerance, the design introduces a compact fault-tolerant logic scheme based on Dual Modular Redundancy (DMR), offering reliability comparable to Triple Modular Redundancy (TMR) while using two storage nodes instead of three, and a simple XOR-based check in place of a majority voter. A distributed sampling architecture mitigates SEU vulnerabilities in the input path, while thin-oxide devices are used in analog-critical circuits to enhance total ionizing dose (TID) resilience. Post-layout …

The Consciousness Inherent In Chasing Your Tail, Sergio M. Pellis Dr.

Animal Sentience

Who is conscious and how do we know? Complexity in behavior and cognition is certainly a clue that cannot be ignored in identifying this trait, and as Mather’s target article shows, it is hard not to imagine consciousness arising in cephalopods. But how complex is complex? An alternative may be gleaned from the fact that all living things rely on negative feedback to navigate their worlds, and this requires all sentient beings knowing what is to be stabilized in reflection to themselves. If so, consciousness is a universal trait.

Female Cardioprotection In A Mouse Model Of Alcohol-Associated Cardiomyopathy, Joshua M. Edavettal, Meagan Donovan, Nicholas R. Harris, Xavier R. Chapa-Dubocq, Keishla M. Rodríguez-Graciani, Janos Paloczi, Liz Simon, Bysani Chandrasekar, Jason D. Gardner

School of Graduate Studies Faculty Publications

Chronic alcohol misuse is the leading cause of non-ischemic dilated cardiomyopathy, and the molecular mechanisms underlying the development of alcohol-associated cardiomyopathy (ACM), particularly regarding sex-specific susceptibility and mitochondrial contributions, are not fully known. In this study, we utilized a preclinical model of chronic + binge ethanol consumption to investigate sex differences in disease severity and mitochondrial function. Male and female C57BL/6J mice were fed ethanol or control liquid diets for 30 days, with 2 binge episodes on days 10 and 30. Cardiac morphology was assessed via echocardiography and cardiac function via left ventricular pressure-volume catheterization. Mitochondrial function was evaluated ex …

Fall Choral Concert, Department Of Music, University Of Richmond

Music Department Concert Programs

No abstract provided.

Immigrant Catholics’ Perspectives And Engagement On Climate Crisis, Tison Vadakkekudiyil Thomas

Walden Dissertations and Doctoral Studies

In this generic qualitative study, how immigrant Catholics in the United States make sense of climate change and environmental justice was examined, addressing a critical gap in understanding how faith and cultural identity shape environmental engagement among marginalized communities. Guided by sensemaking theory and the Catholic principle of integral ecology, as outlined in Pope Francis’s Laudato Si’, the research question addressed how church-going immigrant Catholics in Maryland perceive and engage with the climate crisis, considering their religious beliefs and concerns for environmental justice. Seventeen first-and second-generation adult immigrants participated in semistructured interviews, and data were analyzed using Braun and Clarke’s …

Sustainable Robotic Construction: A Computational Particle Packing Approach For The Development Of Sustainable, Low-Cement 3d Printable Materials, Aranya Aumit Paul

LSU Master's Theses

Construction 3D Printing (C3DP) holds great potential for automated construction but faces key challenges, including the high Portland cement content of its printing materials. The high cement content raises material costs, causes shrinkage and thermal cracking, and increases its carbon footprint. This study introduces a novel hybrid computational pipeline that combines image based automated gradation analysis with 2D stochastic particle packing simulation, to design low-cement printable materials with minimal experimental testing. The image-based gradation system achieved a mean absolute error under 3.64% across six fine and coarse aggregate types. The particle packing simulation demonstrated an average error of less than …