Digital Commons Network^™

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Tax Division Comments: Proposed Regs. On Tax Shelter Opinions, Kenneth F. Thomas, Janice M. Johnson, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Irs Viewpoint: Cpa Participation In Volunteer Income Tax Assistance (Vita) And Student Tax Clinics, M. Eddie Heironimus

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 13, Number 4, April 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Taxation Of Group-Term Life Insurance: Sec. 79 History, Denise Lamaute

Tax Adviser

No abstract provided.

Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iii), Julian S. Bush, Howard M. Zaritsky

Tax Adviser

No abstract provided.

Testing For Exchange Rate Bubbles For The Indian Rupee Versus Major World Currencies: An Empirical Examination Over The Long Run, Adrian M. Austin, Swarna Dyuti Dutt, Dipak Ghosh

Pennsylvania Economic Review

Identifying and dating financial bubbles in real time is at the forefront of current empirical research. The ability to recognize these events in real time can provide very useful alerts to central bankers and fiscal regulators. The complexity, however, of their nonlinear structure and the inherent sudden break mechanisms make econometric testing challenging. Recent econometric advances propose a recursive flexible window methodology that can detect single and multiple financial bubbles. It successfully, ex-ante, identifies the well-known historical episodes of exuberance and collapse and can differentiate between periodically collapsing bubbles and strong financial growth. One sizeable strand of the current research …

Farewell To An Idea- The Coming End Of Tiered Scrutiny, Stephen Smith

Faculty Publications

No abstract provided.

Endowment Honors Musgrove Education Legacy, Tina H. Hahn

University of Mississippi News

OXFORD, Miss. – The late Melody Bruce Musgrove worked to create an education system to provide opportunity and equality for every child in Mississippi and the United States. That legacy is being expanded through the first endowed faculty chair in the University of Mississippi School of Education.

Prediction Of Generalized Anxiety Disorder Treatment Outcomes With Neurobehavioral Responses To Approach-Avoidance Conflict: A Randomized Clinical Trial., Hannah Berg, Timothy J. Mcdermott, Rayus Kuplicki, Hung-Wen Yeh, Wesley K. Thompson, Ryan Smith, Elisabeth Akeman, Namik Kirlic, Ashley Clausen, Mallory Cannon, Evan White, Christopher R. Martell, Kate B. Wolitzky-Taylor, Michelle G. Craske, James L. Abelson, Martin P. Paulus, Robin L. Aupperle

Manuscripts, Articles, Book Chapters and Other Papers

Treatments for generalized anxiety disorder (GAD) often aim to address maladaptive approach-avoidance behavior patterns. Approach-avoidance conflict (AAC) offers a potential framework for identifying treatment outcome predictors and informing optimization of GAD treatment. The current study examined whether pre-treatment neurobehavioral AAC indices predict symptom improvement in behavioral activation (BA) and exposure therapy (EXP) for GAD. Treatment-seeking adults meeting criteria for GAD completed a randomized clinical trial with pre-treatment blinding, conducted from 2016-2021. Participants were randomized to complete 10 manualized sessions of BA or EXP. Participants completed an AAC task during functional magnetic resonance imaging pre-treatment. Computational parameters of task behavior were …

We Need A Belmont Report For Ai, Kevin Patton

Philosophy Faculty Publications

The Belmont Report has a place of great importance in American biomedical research ethics. This paper argues that a similar kind of report, and the legal infrastructure that birthed it, is needed in the United States if we are to preempt a great many of the potential issues that are on the horizon with artificial intelligence (AI). What makes the Belmont Report so important is not just that it established a new basis for how medical professionals ought to treat their patients and experiment participants; it did so with the force of law. Establishing an equivalent legal framework for AI …

Towards A Theoretical Account Of The Refugee In International Law, Catherine Dauvergne

All Faculty Publications

The ambition of this work is to describe what it would mean to interject the concept of the refugee into theoretical accounts of international law and to argue that this undertaking is overdue and increasingly necessary. The starting point is the twinned observations that the refugee is almost entirely absent from international legal theory, and that refugee law scholarship has rarely engaged with the dominant narratives of international legal theory. Despite being a creature of the law, the refugee is more theoretically anchored in accounts of international relations than in theoretical accounts of the law. The article begins outside legal …

Exploring Sex-Specific Clinical Features In Chinese Patients With Takotsubo Syndrome, Hong-Yi Duan, Ling-Lin Wang, Ling-Chun Lyu, Zhen-Hua Shi, Xiao-Ping Lin, Zheng-Yang Yu, Guo-Hua Fan, Jing Chen, Xin-Hong Yang, Wei Deng, Chang-Wu Xu, Yan Huang, Qing Zhou, Jin-Ling Chen, Hong-Ning Song, Dong Hu, Jin-Qiu Liu, Hector Barajas-Martinez, Charles Antzelevitch, Kan Liu, Hong Jiang, Dan Hu

Department of Medicine Faculty Papers

BACKGROUND: Takotsubo syndrome (TTS) is considered as a transient acute heart failure syndrome predominant in females. However, data on Chinese TTS patients are limited. Therefore, this study aimed to investigate the clinical characteristics of Chinese TTS patients, identify prognostic markers.

METHODS: A total of 258 TTS patients were enrolled. Data on clinical characteristics and in-hospital major adverse cardiovascular events (MACE) were collected and analyzed. The latter included severe heart failure, shock, malignant arrhythmia, and death.

RESULTS: The average age of TTS patients was 59.3 ± 19.2 years. Female patients accounted for 68.9%. MACE occurred in 41.4% of patients during hospitalization. …

Hikikomori Risk In The Uk, Gregory Gorman, Alison Bacon, Jon May, Stephen Minton

School of Psychology

Background: Hikikomori syndrome involves voluntary withdrawal from social life, school and work, with onset typically in young adulthood. Hikikomori risk has not been examined in the UK, and these studies aimed to validate and refine the Hikikomori Risk Inventory-24 (HRI-24) screening tool in UK young adults. Methods/Results: In Study 1, participants (n = 341) completed the HRI-24. Item analysis and confirmatory factor analysis resulted in a shorter 13-item HRI (HRI-13), which demonstrated a perfect correlation with the full HRI-24. Both the HRI-13 and HRI-24 showed strong convergent and divergent validity, correlating with depression, anxiety, avoidant coping and negative early life …

The Creation And Evaluation Of An Engineering Student Leadership Academy, Jean Mclaughlin, Thuy Vu, Seokmin Kang

Teaching and Learning Faculty Publications

This article describes the creation and evaluation designed to support student success through their inclusion in a variety of professional and technical training programs. The opportunity to develop a leadership academy specifically for engineering students allowed faculty program coordinators to deliver content that was normally not available to students at this Hispanic-Serving Institution (HSI). We implemented and evaluated the leadership academy using a mixed-methods approach involving multimedia interviews and two traditional survey data collection techniques. Traditional online surveys gave quick feedback to coordinators on what the students found valuable, with the biggest change in programming being the spreading out of …

Preliminary Investigation Of The Association Between Epigenetic Aging Acceleration And Amyloid Biomarkers In Bipolar Disorder, Gabriel R Fries, Steven De La Garza, Ning O Zhao, Andres W Bass, Camila N C Lima, Nobuhide Kobori, Tatiana Barichello, Gustavo Turecki, Paul E Schulz, Breno S Diniz, Jair C Soares

Faculty, Staff and Student Publications

Objectives: Bipolar disorder (BD) has been associated with an elevated risk of Alzheimer's Disease (AD). We assessed AD biomarkers in BD and tested whether epigenetic aging (EA) acceleration is associated with changes in these markers.

Design, setting, participants: Cross-sectional study of n = 58 living individuals with BD and n = 20 age- and sex-matched control participants, as well as analyses of postmortem brain samples (Brodmann area 9/46) from n = 46 individuals with BD.

Measurements: Amyloid beta (Aβ)40, Aβ42, and total Tau levels were measured in plasma from individuals with BD and controls, and Aβ42 levels were measured in …

Craig L. Robinson

African American Funeral Programs

Craig_L_Robinson.pdf - Funeral program for Craig Robinson

A Novel Approach To Increase Accuracy In Remotely Sensed Evapotranspiration Through Basin Water Balance And Flux Tower Constraints, Kul Khand, Gabriel B. Senay, Mackenzie Friedrichs, Koong Yi, Joshua B. Fisher, Lixin Wang, Kosana Suvočarev, Arman Ahmadi, Housen Chu, Stephen Good, Kanishka Mallick, Justine Missik, Jacob A. Nelson, David E. Reed, Tianxin Wang, Xiangming Xiao

Biology, Chemistry, and Environmental Sciences Faculty Articles and Research

Remote sensing-derived evapotranspiration (RSET) products capture the spatiotemporal variations of evapotranspiration (ET) from field to basin scales with unprecedented details. However, their accuracy varies across RSET estimation methods and diverse hydroclimate regions. While ET modeling efforts to account for biophysical processes and controlling parameters have made good progress in recent years, a parallel approach of integrating in-situ ET with RSET could reduce biases in RSET products. Basin water balance ET (WBET) and flux tower ET are widely applied to evaluate RSET accuracy, yet such ET measurements are rarely used for RSET bias corrections, especially for large area applications. To address …

Determinants Of Campylobacter Species Diversity In Infants And Association With Family Members, Livestock, And Household Environments In Rural Eastern Ethiopia, Amanda Ojeda, Mark J Manary, Et Al.

2020-Current year OA Pubs

BACKGROUND: Campylobacter infections pose a significant challenge in low- and middle-income countries, contributing to child mortality. Campylobacter is linked to acute gastrointestinal illness and severe long-term consequences, including environmental enteric dysfunction (EED) and stunting. In 2018, our cross-sectional study in Ethiopia detected Campylobacter in 88% of stools from children aged 12-15 months, with an average of 11 species per stool using meta-total RNA sequencing. Building on these findings, we conducted a longitudinal study (December 2020-June 2022) to investigate Campylobacter colonization of infants and identify reservoirs and risk factors in rural eastern Ethiopia.

RESULTS: After a preliminary screening of 15 Campylobacter …

Exploring Sex-Specific Clinical Features In Chinese Patients With Takotsubo Syndrome, Hong-Yi Duan, Kan Liu, Et Al.

2020-Current year OA Pubs

BACKGROUND: Takotsubo syndrome (TTS) is considered as a transient acute heart failure syndrome predominant in females. However, data on Chinese TTS patients are limited. Therefore, this study aimed to investigate the clinical characteristics of Chinese TTS patients, identify prognostic markers.

METHODS: A total of 258 TTS patients were enrolled. Data on clinical characteristics and in-hospital major adverse cardiovascular events (MACE) were collected and analyzed. The latter included severe heart failure, shock, malignant arrhythmia, and death.

RESULTS: The average age of TTS patients was 59.3 ± 19.2 years. Female patients accounted for 68.9%. MACE occurred in 41.4% of patients during hospitalization. …

Pan-Cancer, Multi-Omic Correlates Of Survival Transcending Tumor Lineage Across 11,019 Patients Reveal Targets And Pathways, Yiqun Zhang, Fengju Chen, Chad J Creighton

Faculty, Staff and Students Publications

Molecular correlates of cancer patient overall survival (OS) can provide new insights. Here, we systematically cataloged pan-cancer, multi-omic correlates of OS transcending tumor lineage across 11,019 patients, involving multiple cancer types while correcting for cancer-type-intrinsic OS differences. Significant fractions of genes with mRNA associated with OS in pan-cancer analyses showed concordant associations at the levels of DNA copy number alteration or methylation. Pan-cancer gene signatures of T-cell and macrophage tumor infiltrates were associated with better and worse OS, respectively. Pathways implicated by molecular OS associations included metabolism, PI3K/Akt, Wnt, and TGF-beta receptor. Significant fractions of worse OS-associated genes were essential …

Exact Solutions Of M-Fractional Complex Ginzburg-Landau Equation Via Two Analytical Methods, Nematollah Kadkhoda, Mojtaba Baymani, Maad M. Mijwil, Mostafa Abotaleb

Iraqi Journal for Computer Science and Mathematics

This article investigates the M-fractional complex Ginzburg-Landau (CGL) equationby utilizing the modified simplest equation method and the modified G'G-expansion method. The CGL holds significant importance in the realm of oscillatory phenomena and optical fibers. By implementing a fractional complex transformation, the M-fractional CGL equation is transformed into an ordinary differential equation (ODE).By employing these methodologies, bright periodic solutions, periodic solutions, and dark wave solutions relevant to phenomena witnessed in nonlinear optics or plasma environments are ascertained.It is demonstrated that these methods are very powerful and efficient to solve many fractional differential equations.

Reason for Expression of Concern: …

From Industrial Automation To Intelligent Automation: The Impact Of Iiot On Process Control - A Review?, Ali S. Allahloh, Mohammad Sarfraz, Duraid Y. Mohammed, Nadeen Khaleel Ibrahim, Hayder Hussein Thary

Iraqi Journal for Computer Science and Mathematics

The Industrial Internet of Things (IIoT) is reshaping process control, turning torrents of plant data into near-instant insight. Field evidence already shows unplanned-downtime cuts of 55%, maintenance-budget savings of 40%, and gains in overall-equipment-effectiveness of roughly 15%; nevertheless, fewer than 30% of facilities have pushed beyond pilot scale to full, always-on predictive maintenance. To clarify why, this review screens 312 Scopus records published between 2010 and 2023, then subjects 62 peer-reviewed studies and a broad set of industry reports to deep content analysis, bibliometric mapping, and thematic clustering.The results reveal four tightly connected research fronts—IIoT/Industry 4.0 core technologies, classical process-control …

Reliability-Based Design Optimization Using Differential-Algebraic Equations, Saad Abbas Abed, Mona Ghassan, Shaimaa Qais Latef, Hind S. Hassan

Iraqi Journal for Computer Science and Mathematics

Reliability-based design optimization (RBDO) determines optimal design parameters by incorporating reliability constraints. This paper presents a RBDO approach using differential-algebraic equations (DAEs) for modeling and constraints. DAEs provide an accurate representation of dynamic engineering systems with coupled differential and algebraic equations. However, the nonlinearity and implicit nature of DAEs pose challenges for uncertainty propagation and optimization. This study proposes an efficient RBDO methodology based on stochastic collocation to quantify uncertainty in DAEs. The DAEs are transformed into an explicit ODE system to enable direct uncertainty analysis via sampling. Optimization under reliability constraints is achieved using a sequential approximate programming strategy. …

Diagnosis Of Covid-19 And Viral Pneumonia With Chest X-Ray Images Using Resnet-34, Sudhir Anakal, Krishna Prasad K, Chandrashekhar Uppin, Dileep Kumar M

Iraqi Journal for Computer Science and Mathematics

COVID-19 is a highly contagious viral infection that primarily affects the respiratory system, causing symptoms such as high fever, cough, and severe respiratory distress. Early detection of the disease is of utmost importance to control the spread and severity. Common diagnostic methods include Reverse Transcription Polymerase Chain Reaction (RT-PCR), antigen tests, chest X-rays, and computed tomography (CT) scans. Similarly, viral pneumonia, another severe lung infection, leads to fluid or pus accumulation in the lungs, causing symptoms such as chest pain, fatigue, excessive sweating, and nausea. The elderly and young children are particularly vulnerable to severe complications. Similarly, viral pneumonia, another …

Management Of Febrile Infants Under 3 Months Of Age With Sars-Cov-2 Infection In The Emergency Department, Patricia Diego, Aina Seguí, Victoria Trenchs, Carles Luaces, Susanna Hernández-Bou

Journal of Pediatric Infectious Diseases

Objective: Febrile infants with a proven viral infection are at lower risk for a potentially serious bacterial infection (SBI). Our objective is to describe the management of young febrile infants with COVID-19 in the emergency department. Methods: Febrile infants (polymerase chain reaction) test for SARS-CoV-2 between March 2020 and October 2022 were included in a cross-sectional study. The indication for complementary tests, hospital admission and antibiotic therapy was analyzed. We performed a global analysis and by age subgroups (≥29 d). Results: A total of 172 patients were included in the study, out of which 32 (18.6%) were (93%), with urine …

Comparison Of Ischemia-Modified Albumin Levels In Children With Pneumonia And Bronchiolitis, Elife Capan Gun, Feyza Husrevoğlu Esen, Yakup Cag, Yasemin Akın

Journal of Pediatric Infectious Diseases

Objectives: Bronchiolitis and bronchopneumonia are important causes of hospitalization in children. Many biomarkers are used in monitoring the clinical course of these diseases, grading severity, and making hospitalization decisions. This study is therefore intended to evaluate the role of ischemia-modified albumin (IMA) level in the differential diagnosis of pneumonia and bronchiolitis and to compare it with other biomarkers used in the diagnosis. Methods: Thirty patients with pneumonia and thirty patients with bronchiolitis were included in our study. Patients were diagnosed based on history, physical examination, posteroanterior chest radiography, as well as serum C-reactive protein (CRP), sedimentation, procalcitonin (PCT), hemogram, and …

Neutrophil-To-Lymphocyte Ratio In Neonates: A Predictor Of Early-Onset Neonatal Sepsis, Thi Thanh Binh Nguyen, Khanh Linh Tong, Hoang Mai Linh

Journal of Pediatric Infectious Diseases

Objective: Early-onset neonatal sepsis (EOS) is a common cause of mortality in the neonatal period. The purpose of the study was to determine the value of the neutrophil-to-lymphocyte ratio (NLR) in the early diagnosis of EOS. Methods: This was a prospective cross-sectional study. A total of 102 newborns with early-onset infection (EOI) were enrolled within the first 72 hours of life in the neonatal intensive care unit of a tertiary referral hospital, the largest pediatric center in central Vietnam. Results: Among 102 newborns, 32 were identified as having EOS, while the remaining 70 were classified as EOI. The median NLR …

The Covid-19 Pandemic’S Impact On General Pediatric Ward Admissions: A Single-Centre Study, Ashwaq Aleed, Abdullrahman Alsalamah, Abdulaziz O. Alharbi, Ahmad Alrashedi, Abdullah Al-Nafeesah, Osama Al-Wutayd, Manal A. Al-Batanony

Journal of Pediatric Infectious Diseases

Objective: A decline in healthcare utilisation and hospital admissions resulted from the COVID-19 pandemic, severely affecting many aspects of life. In this study, we sought to evaluate the pandemic impact on general paediatric admissions by comparing the one-year pre-pandemic period. Methods: From the hospital records, all paediatric admissions from the beginning of March 2020 to the end of February 2021 and the corresponding period in 2019–2020 were included in this descriptive study. Results: A total of 4,179 hospitalisations met the study’s inclusion criteria; 2,778 occurred before the pandemic, and 1,401 occurred during the pandemic. The total paediatric hospitalisations decreased by …