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The Tax Adviser, Volume 11, Number 2, February 1980, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 11, Number 2, February 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended January 1980, American Institute Of Certified Public Accountants Jul 2025

Author Index, 12 Months Ended January 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jul 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Accountant-Advisor In Treasury’S Office Of Tax Legislative Counsel, Kenneth F. Thomas, William R. Stromsem Jul 2025

Accountant-Advisor In Treasury’S Office Of Tax Legislative Counsel, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Tax Clinic, Steve Braun Jul 2025

Tax Clinic, Steve Braun

Tax Adviser

No abstract provided.


How To Obtain An Investment Credit For Rehabilitated Buildings, Philip W. Sandler Jul 2025

How To Obtain An Investment Credit For Rehabilitated Buildings, Philip W. Sandler

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 11, Number 1, January 1980, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 11, Number 1, January 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended December 1979, American Institute Of Certified Public Accountants Jul 2025

Author Index, 12 Months Ended December 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended December 1979, American Institute Of Certified Public Accountants Jul 2025

Subject Index, 12 Months Ended December 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jul 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


A Neuromorphic Spike-Based System For Real-Time Behavioral Anomaly Detection In Saas And Self-Hosted Environments, Marcel Witt Jul 2025

A Neuromorphic Spike-Based System For Real-Time Behavioral Anomaly Detection In Saas And Self-Hosted Environments, Marcel Witt

Defensive Publications Series

This publication introduces NeuraSentry™, a neuromorphic anomaly detection framework inspired by biological spike-based learning and synaptic plasticity. It combines competitive vector detectors, temporal spike traces, and retroactive learning signals to detect evolving behavioral fraud and insider threats in both SaaS and on-premise systems. Key innovations include sparse activation using cosine similarity, HDBSCAN-based meta-neuron clustering, and delayed reward modulation modeled after dopamine and serotonin systems. NeuraSentry delivers adaptive, explainable, and scalable behavioral threat detection, without relying on labeled training data or fixed rules. This work establishes prior art to prevent overly broad patents in the field of neuromorphic security analytics.


Functional Handle Taper And Nesting Mold For Dispenser - Compatible Cutlery, Northstar Maintenance Management Inc. Dba Compostitall.Com Jul 2025

Functional Handle Taper And Nesting Mold For Dispenser - Compatible Cutlery, Northstar Maintenance Management Inc. Dba Compostitall.Com

Defensive Publications Series

This publication discloses the functional geometry of a tapered handle for compostable cutlery that enables consistent stacking and dispensing in tab-compatible or gravity-fed dispensers. This design has been in commercial use since approximately 2017 and is currently offered under the Forever Free brand. No claim of original invention is made; this disclosure is intended to serve as prior art.


Tax Clinic, William T. Diss Jul 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


Going Concern Value Reexamined, Lawrence H. Danzig, Robert A. Robison Jul 2025

Going Concern Value Reexamined, Lawrence H. Danzig, Robert A. Robison

Tax Adviser

No abstract provided.


What Is A Partnership Liability And How Is A Partner’S Share Determined?, W. E. Seago, Jerome S. Horvitz Jul 2025

What Is A Partnership Liability And How Is A Partner’S Share Determined?, W. E. Seago, Jerome S. Horvitz

Tax Adviser

No abstract provided.


Integrating Values In Dutch Music Copyright: A Q Methodology Study, Nerko Hadziarapovic, Pascal Ravesteyn, Marlies Van Steenbergen Jul 2025

Integrating Values In Dutch Music Copyright: A Q Methodology Study, Nerko Hadziarapovic, Pascal Ravesteyn, Marlies Van Steenbergen

Communications of the IIMA

This research investigates the integration of stakeholders' values into the digital frameworks of Collective Management Organizations (CMOs) within the Dutch music copyright system. Utilizing Q methodology, the study captures diverse perspectives from composers, lyricists, publishers, and CMO representatives on values, value tensions, norms, and system requirements. A pilot study with four experts tested data collection methods and refined the study design for a larger, follow-up study involving 30 participants. Preliminary findings, based on factor analysis of participant rankings of 30 statements, reveal two distinct perspectives: one focused on "Fairness and Accountability," emphasizing trust-building and equitable treatment, and the other on …


Brand Awareness The Case Study Was Applied To Nesma & Partners Contracting Co. Ltd In Saudi Arabia, Soumaya Kaakour, Pierre Mouawad Jul 2025

Brand Awareness The Case Study Was Applied To Nesma & Partners Contracting Co. Ltd In Saudi Arabia, Soumaya Kaakour, Pierre Mouawad

Al Jinan الجنان

This paper examines the factors affecting brand awareness in Saudi Arabia Nesma & Partners Contracting Co. Ltd. An electronic survey was distributed to 203 employees. The results indicated a positive correlation between credibility and brand awareness, while a negative correlation between the following variables (social media, influencer, E-wom) and brand awareness. These results imply that companies like Nesma & partners should not rely on social media, influencers, and E-wom to reach brand awareness. Future research is needed to investigate more factors affecting brand awareness in construction companies


The Extent Of The Effectiveness Of Electronic Management In The Educational Process From The Point Of View Of Students Of Northern Border University, Tahani Al-Anazi Jul 2025

The Extent Of The Effectiveness Of Electronic Management In The Educational Process From The Point Of View Of Students Of Northern Border University, Tahani Al-Anazi

Al Jinan الجنان

The study aims to identify the conceptual framework of electronic management in contemporary educational thought, including the features of the educational process at the Northern Border University in the Kingdom of Saudi Arabia in order to determine the definition of the reality of the educational process in the light of the use of electronic management. The researcher used the descriptive analytical approach in order to obtain specific results, using the data collection tool (questionnaire) for a stratified random sample of university students amounting to 1343 students. The study resulted in that students can use all activities electronically, with some weaknesses …


The Western Position On The Palestinian Cause, Souha Kassem Jul 2025

The Western Position On The Palestinian Cause, Souha Kassem

Al Jinan الجنان

The European positions on the Palestinian cause varied between clarity and ambiguity. For example, Britain’s position was transparent and clear towards Israel regarding the necessity of implementing international resolutions regarding Jerusalem and the territories occupied in 1967. On the other hand, there were other statements saying that Jerusalem is an unresolved issue that must be negotiated, and this is what the majority of European union countries have adopted, through a statement regarding their categorical refusal to recognize Jerusalem as the capital of Israel, and to acknowledge the lands of Jerusalem are occupied territories, and to resolve the dispute over them …


Educational And Legal Implications Of Determining The Age Of Marriage In Light Of Sharia And Law, Samira Zaiim Jul 2025

Educational And Legal Implications Of Determining The Age Of Marriage In Light Of Sharia And Law, Samira Zaiim

Al Jinan الجنان

There is no doubt that research to determine the age of marriage and the eligibility of suitors is one of the most important issues in our society, especially in recent times which have seen a significant increase in underage marriage, in order to face any exploitation that these underage girls could suffer from, whether at the hands of their parents or by others, because this has harmful effects on all levels: health, psychological, social, etc.

The latest amendment made by the Supreme Islamic Sharia Council in Lebanon on the age of marriage raised awareness among Lebanese society to take precautionary …


القيادة الإبداعية لدى جامعة الاستقلال وعلاقتها بالميزة التنافسية من وجهة نظر طلبة الدراسات العليا فيها. Creative Leadership At Al-Istiqlal University And Its Relationship To Competitive Advantage From The Point Of View Of Its Postgraduate Students, مها محمد صوالحي Jul 2025

القيادة الإبداعية لدى جامعة الاستقلال وعلاقتها بالميزة التنافسية من وجهة نظر طلبة الدراسات العليا فيها. Creative Leadership At Al-Istiqlal University And Its Relationship To Competitive Advantage From The Point Of View Of Its Postgraduate Students, مها محمد صوالحي

Association of Arab Universities Journal for Education and Psychology

هدفت الدراسة إلى تعرف القيادة الإبداعية في جامعة الاستقلال وعلاقتها بالميزة التنافسية من وجهة نظر طلبة الدراسات العليا فيها، وقد استخدمت الدراسة المنهج الوصفي الارتباطي، وتكونت عينة الدراسة من (179) طالباً وطالبة في جامعة الاستقلال في مدينة أريحا تم اختيارهم بالطريقة العشوائية وبواقع (101) طالب و (78 ) طالبة، وتمثلت أداة الدراسة التي طورتها الباحثة لهذا الغرض باستبانة لقياس درجة القيادة الإبداعية وعلاقتها بتحقيق الميزة التنافسية مكونة من (45) فقرة، تناول الجزء الأول القيادة الإبداعية أربعة مجالات هي(الأصالة، المرونة، حل المشكلات، الطلاقة) واشتملت على (26) فقرة، والجزء الثاني الميزة التنافسية تناولت أربعة مجالات هي(الاعتماد على التكنولوجيا، خدمة المجتمع، البحث العلمي، …


درجة إسهام الملل الأكاديمي في التنبؤ بالتوتر النفسي لدى المراهقين بسلطنة عمان. The Degree To Which Academic Boredom Contributes To Predicting Psychological Stress Among Adolescents In The Sultanate Of Oman, مصلح مسلم المجالي, ندى عبد الله بيت فاضل Jul 2025

درجة إسهام الملل الأكاديمي في التنبؤ بالتوتر النفسي لدى المراهقين بسلطنة عمان. The Degree To Which Academic Boredom Contributes To Predicting Psychological Stress Among Adolescents In The Sultanate Of Oman, مصلح مسلم المجالي, ندى عبد الله بيت فاضل

Association of Arab Universities Journal for Education and Psychology

هدفت الدراسة إلى معرفة مدى مساهمة الملل الأكاديمي في التنبؤ بالتوتر النفسي لدى المراهقين في سلطنة عمان. تم استخدام المنهج الوصفي التحليلي على عينة مكونة من 522 طالبا (106 ذكور، 416 إناث). وأظهرت النتائج ارتفاع مستويات الملل الأكاديمي على مستوى المقياس العام وأبعاده الفرعية (طرائق التدريس، المحتوى التعليمي، طرائق التقويم). في حين كان التوتر النفسي متوسطاً في المجالين المعرفي والنفسي، ومنخفضاً في المجال الفسيولوجي. كما وجدت علاقة ارتباطية موجبة عند مستوى الدلالة (0,05) بين الملل الأكاديمي والتوتر النفسي. وظهرت فروق ذات دلالة إحصائية بين الجنسين لصالح الإناث في أبعاد المحتوى التعليمي وأساليب التقويم للملل الأكاديمي، ولم تظهر في أساليب التدريس. …


مستوى الإبداع الإداري لمديري المدارس الثانوية بمحافظة الزرقاء ومعوقات تطبيقه. The Level Of Administrative Creativity Among Secondary School Principals In Zarqa’S Governorate And The Obstacles To Its Implementation, إسراء أحمد الخوالدة, ريم محمد صايل الزعبي Jul 2025

مستوى الإبداع الإداري لمديري المدارس الثانوية بمحافظة الزرقاء ومعوقات تطبيقه. The Level Of Administrative Creativity Among Secondary School Principals In Zarqa’S Governorate And The Obstacles To Its Implementation, إسراء أحمد الخوالدة, ريم محمد صايل الزعبي

Association of Arab Universities Journal for Education and Psychology

الملخص: هدفت الدراسة إلى الكشف عن مستوى الإبداع الإداري لمديري المدارس الثانوية بمحافظة الزرقاء ومعوقات تطبيقه من وجهة نظرهم، واعتمد المنهج الوصفي لملائمته لأغراض الدراسة. وللإجابة عن أسئلة الدراسة الثلاثة، صُممت استبانة تكونت من (41) فقرة موزعة على مجالين، الأول: يقيس مستوى الإبداع الإداري لمديري المدارس الثانوية والمجال الثاني يكشف معوقات تطبيقه. وبعد التحقق من صدق وثبات أداة الدراسة، وزعت الأداة على عينة الدراسة التي اختيرت بالمعاينة القصدية وتكونت من (37) مديرا ومديرة وهم يمثلون مجتمع الدراسة ايضا. وأظهرت النتائج وجود مستوى مرتفع للإبداع الإداري في المدارس الثانوية من وجهة نظر مديري المدارس في محافظة الزرقاء. كما أظهرت النتائج …


قيادة الصراع التنظيمي لدى مديري المدارس الثانوية في دولة الكويت في ضوء القيادة التشاركية من وجهة نظر المعلمين والمعلمات., عيد مناحي الدماك, خالد علي السرحان Jul 2025

قيادة الصراع التنظيمي لدى مديري المدارس الثانوية في دولة الكويت في ضوء القيادة التشاركية من وجهة نظر المعلمين والمعلمات., عيد مناحي الدماك, خالد علي السرحان

Association of Arab Universities Journal for Education and Psychology

أُجريت الدراسة لتعرف واقع قيادة الصراع التنظيمي لدى مديري المدارس الثانوية في دولة الكويت في ضوء القيادة التشاركية، والكشف عن الفروق الفردية في استجابة العينة بحسب متغيرات الدراسة (الجنس، المؤهل العلمي، سنوات الخبرة)، وتم الاعتماد على المنهج الوصفي التحليلي، وتكون مجتمع الدراسة من جميع المعلمين والمعلمات في المدارس الثانوية في الكويت، وتم اختيار عينة عشوائية من مجتمع الدراسة تكونت من (734) معلماً ومعلمة، ولتحقيق أهداف الدراسة تم إعداد استبانة لقياس واقع قيادة الصراع التنظيمي لدى مديري المدارس الثانوية في دولة الكويت في ضوء القيادة التشاركية من وجهة نظر المعلمين والمعلمات مكونة من (40) فقرة، وزعت على أربعة أبعاد، هي: تفويض …


Post-9/11 Navy Service Members’ Barriers To Using Military Educational Benefits, Karen D. Cross Jul 2025

Post-9/11 Navy Service Members’ Barriers To Using Military Educational Benefits, Karen D. Cross

Dissertations

There are studies explaining how many service members are using military educational benefits or the challenges service members incur after they have enrolled in school and are attending classes. There are also studies that report how many service members use military educational benefits. However, studies exploring why some service members, or some Post-9/11 service members in particular, do not use military educational benefits has been limited. The purpose of this study was to discover why many service members in the United States Navy do not or did not take advantage of military educational benefits. This study also sought to find …


The Hoynes Code, Notre Dame Law School Jul 2025

The Hoynes Code, Notre Dame Law School

Hoynes Code

A COMPILATION OF FACULTY RESOLUTIONS AND ADMINISTRATIVE REGULATIONS GOVERNING NOTRE DAME LAW SCHOOL

This code governs legal education at the University of Notre Dame in all programs and in all locations. Requirements for the LL.M. and J.S.D. degrees are included in the appendices.


Respiratory Recovery Via Endogenous And Electrical Stimulation-Induced Mechanisms Following Cervical Spinal Cord Injury, Taylor C. Holmes Jul 2025

Respiratory Recovery Via Endogenous And Electrical Stimulation-Induced Mechanisms Following Cervical Spinal Cord Injury, Taylor C. Holmes

Dissertations (1934 -)

Breathing is a complex neuromuscular behavior vital for the maintenance of life. Cervical spinal cord injury (cSCI) disrupts descending respiratory motor drive and can lead to profound breathing impairments. While a limited, endogenous recovery of respiratory function has been well described following cSCI, this work has predominantly utilized single sex investigations. Given that relatively few treatment options exist to address this respiratory insufficiency, a more complete characterization of respiratory recovery post-cSCI is necessary for the development and evaluation of rehabilitative protocols. Diaphragm pacing (DP) is an emerging clinical intervention that utilizes electrical stimulation of the diaphragm muscle to combat the …


Psilocybin Treatment Extends Cellular Lifespan And Improves Survival Of Aged Mice, Kosuke Kato, Jennifer M Kleinhenz, Yoon-Joo Shin, Cristian Coarfa, Ali J Zarrabi, Louise Hecker Jul 2025

Psilocybin Treatment Extends Cellular Lifespan And Improves Survival Of Aged Mice, Kosuke Kato, Jennifer M Kleinhenz, Yoon-Joo Shin, Cristian Coarfa, Ali J Zarrabi, Louise Hecker

Faculty, Staff and Students Publications

Psilocybin, the naturally occurring psychedelic compound produced by hallucinogenic mushrooms, has received attention due to considerable clinical evidence for its therapeutic potential to treat various psychiatric and neurodegenerative indications. However, the underlying molecular mechanisms remain enigmatic, and few studies have explored its systemic impacts. We provide the first experimental evidence that psilocin (the active metabolite of psilocybin) treatment extends cellular lifespan and psilocybin treatment promotes increased longevity in aged mice, suggesting that psilocybin may be a potent geroprotective agent.


High-Affinity Cd16a Polymorphism Associated With Reduced Risk Ofsevere Covid-19, Anita E Qualls, Tasha Tsao, Irene Lui, Shion A Lim, Yapeng Su, Ernie Chen, Dylan Duchen, Holden T Maecker, Seunghee Kim-Schulze, Ruth R Montgomery, Florian Krammer, Charles R Langelier, Ofer Levy, Lindsey R Baden, Esther Melamed, Lauren Ir Ehrlich, Grace A Mccomsey, Rafick P Sekaly, Charles B Cairns, Elias K Haddad, Albert C Shaw, David A Hafler, David B Corry, Farrah Kheradmand, Mark A Atkinson, Scott C Brakenridge, Nelson I Agudelo Higuita, Jordan P Metcalf, Catherine L Hough, William B Messer, Bali Pulendran, Kari C Nadeau, Mark M Davis, Ana Fernandez-Sesma, Viviana Simon, Monica Kraft, Christian Bime, Carolyn S Calfee, David J Erle, Joanna Schaenmann, Al Ozonoff, Bjoern Peters, Steven H Kleinstein, Alison D Augustine, Joann Diray-Arce, Patrice M Becker, Nadine Rouphael, Impacc Network, Jason D Goldman, Daniel R Calabrese, James R Heath, James A Wells, Elaine F Reed, Lewis L Lanier, Harry Pickering, Oscar A Aguilar Jul 2025

High-Affinity Cd16a Polymorphism Associated With Reduced Risk Ofsevere Covid-19, Anita E Qualls, Tasha Tsao, Irene Lui, Shion A Lim, Yapeng Su, Ernie Chen, Dylan Duchen, Holden T Maecker, Seunghee Kim-Schulze, Ruth R Montgomery, Florian Krammer, Charles R Langelier, Ofer Levy, Lindsey R Baden, Esther Melamed, Lauren Ir Ehrlich, Grace A Mccomsey, Rafick P Sekaly, Charles B Cairns, Elias K Haddad, Albert C Shaw, David A Hafler, David B Corry, Farrah Kheradmand, Mark A Atkinson, Scott C Brakenridge, Nelson I Agudelo Higuita, Jordan P Metcalf, Catherine L Hough, William B Messer, Bali Pulendran, Kari C Nadeau, Mark M Davis, Ana Fernandez-Sesma, Viviana Simon, Monica Kraft, Christian Bime, Carolyn S Calfee, David J Erle, Joanna Schaenmann, Al Ozonoff, Bjoern Peters, Steven H Kleinstein, Alison D Augustine, Joann Diray-Arce, Patrice M Becker, Nadine Rouphael, Impacc Network, Jason D Goldman, Daniel R Calabrese, James R Heath, James A Wells, Elaine F Reed, Lewis L Lanier, Harry Pickering, Oscar A Aguilar

Faculty, Staff and Students Publications

CD16A is an activating Fc receptor on NK cells that mediates antibody-dependent cellular cytotoxicity (ADCC), a key mechanism in antiviral immunity. However, the role of NK cell-mediated ADCC in SARS-CoV-2 infection remains unclear, particularly whether it limits viral spread and disease severity or contributes to the immunopathogenesis of COVID-19. We hypothesized that the high-affinity CD16AV176 polymorphism influences these outcomes. Using an in vitro reporter system, we demonstrated that CD16AV176 is a more potent and sensitive activator than the common CD16AF176 allele. To assess its clinical relevance, we analyzed 1,027 patients hospitalized with COVID-19 from the Immunophenotyping Assessment in a COVID-19 …


The Benefits Of Exercise Training In Combination With Weight Loss Therapies, Bryan C Jiang, Dennis T Villareal Jul 2025

The Benefits Of Exercise Training In Combination With Weight Loss Therapies, Bryan C Jiang, Dennis T Villareal

Faculty, Staff and Students Publications

The primary treatment for obesity involves calorie restriction (CR) to promote dietary weight loss achieved through interventions including behavioral modification, bariatric surgery, and antiobesity medications. In adults with obesity, CR-induced weight loss enhances physical function and improves quality of life, while also reducing the burden of various obesity-related chronic conditions, including hypertension, diabetes, obstructive sleep apnea, and atherosclerotic heart disease. However, it is also associated with a decline in lean mass and bone mineral density, which increases the risk of sarcopenia and osteoporosis. When performed alongside CR, progressive resistance training (RT) attenuates this loss of lean mass and bone mass, …