Digital Commons Network^™

Washington Report: More On Thor: Retroactive Application Of Rev. Proc. 80-5 Protested, Kenneth F. Thomas, Janice M. Johnson, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Nonstock Consideration In A “B” Reorganization: The Reeves Case, Walter Thurmond, Jerome S. Horvitz

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Mutual Fund Mergers: Not Too Good To Be True?, Robert Willens

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 11, Number 3, March 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Washington Report: Joint Committee On Taxation, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Deducting Interest On Deferred Estate Tax Payments, Marc Blum, Charles E. Bienemann Jr.

Tax Adviser

No abstract provided.

Techniques To Provide Accurate, Real-Time Power Supply Unit (Psu) Efficiency Reporting, Tina Jiang, Karen Wang

Defensive Publications Series

With the development of artificial intelligence (AI) infrastructure, power consumption for networking equipment continues to be a concern. Notably, the power supply units (PSUs) of such equipment can consume considerable power and it can be critical to track PSU consumption in network deployments. Techniques proposed herein provide for the ability to synchronize input and output power sampling and calculations through the use of primary and secondary zero-crossings of an Inductor-Inductor-Capacitor (LLC) resonant converter. The proposed techniques can enable real-time, accurate efficiency reporting for a PSU without requiring extra hardware synchronization circuits, thereby making efficiency monitoring more reliable and accessible.

Effect Of Adding Nano Carbon On Density, Porosity, And Water Absorption Of Nickel By Powder Metallurgy, Hadeel J. Aziz, Ibrahim K. Salman

Al-Bahir

Powder metallurgy is used to obtain high strength and good toughness pistons as an application in aviation, space, and parts. Carbon nanotube CNTs were used with reinforcement ratios of (0,5,10,15,20) wt.% to nickel base, and the device used for piston is a hydraulic piston. The process was carried out at 5 tons for 3 minutes, and the pistons were processed at variable temperatures of (900,950,1000,1050˚C) for 2 hours. XRD of the composites was examined and it was found that the dominant phase of nickel at Miller parameters (111), and of carbon nanotube at (002) with crystalline stability with different sintering …

Maslow Meets Healthcare: Optimizing Cna Training And Well-Being Through Hierarchical Needs During Covid-19, Jose D. Martinez Herrera

Online Journal for Workforce Education and Development

This study investigates the relationship between motivation, as defined by Maslow’s Hierarchy of Needs, and the performance of Certified Nurse Aides (CNAs) on the Illinois Nurse Aide Competency Evaluation Exam (INACE), with a focus on the impact of gender and motivation during the COVID-19 pandemic. CNAs must meet stringent certification standards, but recent declines in enrollment and increased demands on healthcare workers, exacerbated by the pandemic, necessitate a deeper exploration of factors influencing their success. This research employs a quantitative, non-experimental correlational design, analyzing data from 411 CNA students sampled from community colleges in Illinois. The study examines motivation across …

The Tech Audit Revolution: Navigating The Next 50 Years For Industry And Technology Leadership And An End-To-End Audit Framework For Ads, Search, And Content Platforms, Ramkumar Bharathan

Defensive Publications Series

The internal audit function stands at a pivotal juncture, undergoing a profound transformation from its traditional role in compliance to a strategic enabler of business value. For leading technology companies, the ability to safely deploy cutting-edge innovations is a core competitive differentiator, making a proactive and technologically advanced audit function essential for secure and rapid market entry. This paper presents a comprehensive, revolutionary audit framework designed to navigate the complex risk environment of the next five decades, addressing both current challenges and future technological frontiers. This framework provides a deep dive into auditing emerging technologies such as Quantum Computing, …

Artificial Intelligence, Special Education, And The Law: Risks, Rewards, And Opportunities For Leadership, Thomas A. Mayes

Journal of Business & Technology Law

No abstract provided.

Robocops To The Rescue? Addressing Police Misconduct, Clovia Hamilton, Scott J. Shackelford

Journal of Business & Technology Law

No abstract provided.

Name, Image, & Likeness Regulations In College Sports: Allowing Athletes To Profit From Their Personal Brand And The Consequences Of Doing So, Clare H. Reynolds

Journal of Business & Technology Law

No abstract provided.

An Injured Market: How Federal Commerce Clause Powers And Securities-Style Disclosure Requirements Can Address The Strains Of State-Regulated Sports Betting, Lauren Fish

Journal of Business & Technology Law

No abstract provided.

Latent Tuberculosis Infection Treatment Adherence Among Black/African American People Living In Houston, Texas, Napoleon Ayibo Wokoma

Walden Dissertations and Doctoral Studies

Early detection and treatment of latent tuberculosis infection (LTBI) is crucial in preventing active TB and supporting elimination efforts. However, adherence to LTBI treatment is challenging, especially among racial and ethnic minorities, with Black/African Americans showing particularly low rates. A quantitative retrospective chart review was conducted to examine sociodemographic factors affecting LTBI adherence in Black/African American individuals and to evaluate various adherence strategies. Using the health belief model, 435 deidentified secondary data records were analyzed from the Houston Health Department from 2012 to 2022, covering both native and foreign-born Black/African American patients undergoing LTBI treatment. Descriptive and inferential statistics, including …

Folk Rockers The Avett Brothers Set Ford Center Concert, Staff Report

University of Mississippi News

OXFORD, Miss. – The Grammy-nominated folk-rock band The Avett Brothers are set to perform Sept. 11 at the Gertrude C. Ford Center for the Performing Arts at the University of Mississippi.

Jasper Frazier V. Victoria Kuhn

2025 Decisions

USDC for the District of New Jersey

Institutional Agility And Its Role In The Excellence Of Security Institutions, Hassan Ali Al Ali

Journal of Police and Legal Sciences

Institutions today need to change to keep pace with the dynamics that have struck the world, namely the events of Corona (COVID-19), to become more powerful to face the changing environment. The need for institutional agility has emerged due to intense competition, and a desire to mobilize the needs of beneficiaries and response to rapid changes. Institutional agility is one of the methods, also effective and successful modern management is another significant method. Institutional agility achieves institutional excellence if applied correctly and effectively. The study reached the most important results, the most important of which are: that national agility can …

Examining The Relationship Between Acculturation Levels, Help-Seeking Attitudes, And Self-Stigma Perspectives Among International Students, Praveen K. Rudra

Counseling Faculty Publications

This study examined the relationship between acculturation level, help-seeking attitude, and self-stigma among international students enrolled in the graduate counseling program (ICS) within the United States. The Theory of Planned Behavior (TPB) served as the theoretical framework. Using the TPB construct in the context of mental health concerns, this study investigated the relationship between acculturation level, help-seeking attitude, and self-stigma. The data from ASSIS, IASMHS, and SSOSH were analyzed using the Pearson product moment correlation (Pearson r). It was found that the Pearson product-moment correlational analysis between the variables concluded a strong direct correlation between the acculturation level and the …

The Art And Science Of Naval Warfare: Essays In Memory Of Wayne P. Hughes Jr., Mie Augier, Sean F. X. Barrett, William F. Mullen Iii

Newport Papers

Retired Navy captain Wayne P. Hughes left an indelible mark on the U.S. Navy after a lifetime of service. The author of Fleet Tactics was outspoken in his determination to better the service to which he dedicated his life, throughout his Navy career and carrying through to his time teaching at the Naval Postgraduate School in Monterey, California. Following his passing on 3 December 2019 at the age of eighty-nine, Hughes's colleagues, students, and friends gathered virtually in June 2021—on what would have been his ninetieth birthday—to discuss his career, fleet tactics, and the lasting impact of his work. Collected …

Systems Genetics Reveals The Influence Of Expression Qtls In Mouse Embryonic Stem Cells On Transcriptional Variation Later In Differentiated Neural Progenitor Cells., Selcan Aydin, Daniel A Skelly, Hannah B Dewey, J Matthew Mahoney, Ted Choi, Laura G Reinholdt, Christopher L. Baker, Steven C. Munger

Faculty Research 2025

Genetic variation leads to phenotypic variability in pluripotent stem cells that presents challenges for regenerative medicine. Although recent studies have investigated the impact of genetic variation on pluripotency maintenance and differentiation capacity, less is known about how genetic variants affecting the pluripotent state influence gene regulation later in development. Here, we characterized expression of 12,000 genes in a large panel of donor-matched Diversity Outbred mouse embryonic stem cell and mouse neural progenitor cell lines. QTL mapping identified 4,060 expression QTLs in mouse neural progenitor cells, including 2,998 local and 1,062 distant expression QTLs. In a comparison of mouse neural progenitor …

Double Entry Bookkeeping: Its Philosophical And Mathematical Underpinnings, Henry Zeno Chalu

Business Management Review

This paper explores double entry bookkeeping as a theoretical and practical framework for the accounting discipline. Three foundational theoretical underpinnings for double entry bookkeeping are provided which constitute scientific and philosophical justification for the practice. These underpinnings consist of two philosophical stances and one mathematical position. In regard to the two philosophical stances, double entry bookkeeping is considered to be based on a figurative language perspective as well as a causality perspective. Regarding the mathematical position, the paper argues that double entry bookkeeping is grounded in an algebraic perspective specifically Pacioli group. The paper, hence, contributes to the understanding of …

July 9, 2025 Blazer Weekly, University Of Alabama At Birmingham

Blazer Weekly (student newsletter)

No abstract provided.

Klasifikasi Penggunaan Kontrasepsi Pada Pasangan Usia Subur Di Kalimantan Timur Dengan Metode Chaid (Analisis Hasil Pendataan Pemutakhiran Keluarga Bkkbn Tahun 2023), Rifky Irlika Akbar, Rahmi Susanti, Ismail Andi Baso

Jurnal Biostatistik, Kependudukan, dan Informatika Kesehatan

Data BKKBN Kalimantan Timur menyebutkan, dari sekitar 800 ribu pasangan usia subur (PUS), hanya 60,1% yang menggunakan alat kontrasepsi. Hampir 40% PUS belum berpartisipasi dalam program keluarga berencana yang berdampak pada peningkatan angka kelahiran dan beban kesehatan reproduksi. Tujuan dari penelitian ini adalah mengetahui karakteristik dan variabel penggunaan kontrasepsi pada PUS di Kalimantan Timur, serta hasil klasifikasi dan evaluasi model CHAID berdasarkan akurasi, recall, presisi, dan F1-score. Penelitian ini menggunakan metode non-reaktif dengan populasi 510.319 PUS di Kalimantan Timur. Analisis data dilakukan dengan metode CHAID, menggunakan perbandingan data training dan testing 70:30. Hasil analisis CHAID menunjukkan bahwa …

Bezalel Grossberger V. Essex County Superior Court

2025 Decisions

USDC for the District of New Jersey

Laying The Groundwork For Liberatory Expressive Arts Research: A Queer Review, Robyn E. Ginsberg

Expressive Therapies Theses

The goal of this thesis was to reveal the interconnectedness of disparate discourse across diverse disciplines and locate it within one queer domain. The intersection of (expressive) art and (community/participatory) action is a space within which queer collaboration can take place. It is a space that can accommodate and energize non-normative idea generation and exchange which can mobilize queer resistance to create societal change (Fernández & Fine, 2024; Rutten, 2016). By engaging with interdisciplinary literature and situating conceptual frameworks in dialogue this review provides a foundation for liberatory expressive arts research (LExAR) and practice. Key themes include: centering queer and …

He’S The Kid That No One Wanted: An Autoethnographic Examination Of Preschool Suspensions And Expulsions From A Mother’S Lens, Lisa M. Smith

USF Tampa Graduate Theses and Dissertations

This autoethnographic research examines the personal and professional journey of advocating against preschool suspensions and expulsions through the lens of a Black mother. Titled He’s The Kid That No One Wanted: An Autoethnographic Examination of Preschool Suspensions and Expulsions from a Mother’s Lens, " it dives into the complicated challenges faced while confronting exclusionary disciplinary practices in early childhood education. This research aims to illuminate the societal and institutional roadblocks encountered when navigating systems of power and to explore the impact of these challenges on both personal identity and professional advocacy. Using a blend of social media artifacts and memory …

Enhancing Employment Readiness Of Information Technology (It) Professionals Of India - A Talent Refactoring Approach, Lakshminarayanan K.V

Theses and Dissertations

The Indian Information Technology (IT) sector is undergoing significant transformation due to the adoption of Industry 4.0 technologies such as Artificial Intelligence, Internet of Things, cloud computing, and cyber-physical systems. These changes have redefined workforce expectations, shifting employment readiness from mere technical competence to a holistic combination of adaptability, behavioral attributes, and continuous learning capabilities. In this context, the study proposes a Talent Refactoring Framework to address employability in a rapidly evolving VUCA–BANI environment by integrating organizational, career-oriented, and individual dimensions.

A review of existing literature reveals notable gaps in understanding employment readiness as an ecosystemic and psycho-social construct, particularly …