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Author Index, 12 Months Ended June 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Division Backs Indexing, Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Divisive And Nondivisive “D” Reorganizations Vs. Sec. 355 Transactions, Ronald E. Flinn

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 6, May 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended May 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Tax Division Testifies On Administration Tax Proposals, Kenneth F. Thomas, Peter F. Zimmermann

Tax Adviser

No abstract provided.

Monitoring Of African Horse Sickness Virus-Specific Antibodies In Horses, Northeastern Thailand, Napawan Bunpapong, Kitikhun Udom, Ekkapat Chamsai, Patchara Phuektes, Suphattra Jittimanee, Suphannika Phutthachalee, Supassama Chaiyawong, Kamonpan Charoenkul, Alongkorn Amonsin Prof. Dr.

The Thai Journal of Veterinary Medicine

African horse sickness (AHS) is caused by infection with the African horse sickness virus (AHSV). In March 2020, AHS was first reported in Thailand due to the importation of subclinically infected host animals, such as zebras. In this study, we conducted a serological survey for AHSV-specific antibodies across 21 horse farms in the northeastern provinces (n=3) of Thailand. A total of 600 serum samples were collected for cross-sectional (n = 292) and longitudinal serological monitoring (n = 308). A cross-sectional study was conducted in 2020, during which serum samples (n = 292) were collected and tested for AHS antibodies using …

Exploring Buffering Effects Of Interpersonal Relationships On The Impacts Of Stress On Physical Health, Hadley Freedman, Sophie Forcier, Emma Slatnick, Keely Wright, Kevin M. Summers, Sarah Huff

DU Undergraduate Research Journal Archive

We examined the potential moderating effects of interpersonal relationships on the association between stress and physical health. We hypothesized that there would be a significant main effect of stress on physical health, a significant main effect of relationships on physical health, and a significant interaction between stress and relationship quality on physical health, such that quality relationships provide a buffering effect, reducing the negative impacts of stress on physical health. Data was collected through a self-report Qualtrics survey on CloudResearch. We found a significant main effect of stress on physical health and a significant main effect of relationship quality on …

Exploring Relationships Between Racial Bias, State Empathy, And Perceived Recovery Time Following A Medical Hardship, Kabe Aberle, Lydia Gengler, Madelyn Kavalieros, Brookelyn Mayfield, Kevin M. Summers, Sarah Huff

DU Undergraduate Research Journal Archive

This experiment investigated whether racial biases exist in laypeople's perceptions of recovery time following a common, medically-related hardship and whether these biases can be explained by differential empathy across race. White participants (n=133) read a vignette describing either a White or Black target who experienced a minor car accident. They then rated the amount of time they felt was reasonable for the target to take off from work and normal activities and how much time it would take to recover physically and mentally. Participants also completed measures of state empathy toward the target and their sleep quality. Results …

Dr. Luc Beaudoin Faculty Spotlight, Rachel Jaeger, Nicole Doris

DU Undergraduate Research Journal Archive

An interview with Dr. Luc Beaudoin of the University of Denver's Department of Gender, Women’s, and Sexuality Studies.

Massacre Vs. Shooting: Exploring Cnn And Fox’S Coverage Of The Uvalde Robb Elementary School Attack, Maya Beesley

DU Undergraduate Research Journal Archive

This study dissects FOX News Media (FOX News) and Cable News Network’s (CNN) media coverage differences of the Uvalde, Texas Robb Elementary School terror attack (Uvalde shooting). On March 24, 2022, Salvador Ramos perpetrated a mass shooting, killing 19 children and two teachers and injuring 17 others. This paper showcases that the incident qualifies as terrorism and explores how two major U.S. news outlets framed and covered the incident differently in their headlines, images, captions, sources, and tone. While CNN emphasized police culpability, victim perspectives, and presented a somber tone, FOX News downplayed the severity of the attack, highlighted police …

Dr. Alison Krӧgel Faculty Spotlight, Rachel Jaeger

DU Undergraduate Research Journal Archive

An interview with Dr. Alison Krӧgel of the University of Denver's Department of Spanish Language, Literary & Cultural Studies.

Exploring The Roots Of Republican Factionalism In Contemporary U.S. Politics, Emma Seel

DU Undergraduate Research Journal Archive

The Republican Party has experienced significant internal divisions in recent elections, with the 2024 Presidential Primary revealing a party divided between two factions: Donald Trump’s followers, often referred to by his “Make America Great Again” (MAGA) slogan; and those that adhere to traditional Republican values that have defined the Grand Old Party (GOP) for decades. While MAGA Republicans still espouse conservative social values, they break away from the party when it comes to their “America First” ideology, another popular Trump slogan. The United States has long been a leader on the world stage, a position that both Democrats and Republicans …

Du Undergraduate Showcase Abstracts: Research, Scholarship, And Creative Works, Kabe Aberle, Nadia Kako, Kateri Mcrae, Brooke Agulnek, Sky Palmon, Yasmine Ramirez, Francisca Aguirre Beltran, Ashley Juarez, Bridget Kim, Tessa Appel, Sterling Kerr, Spencer Ingley, Gabe Meyer, Robin Tinghitella, Dale Broder, Lily Baeza, Chloe Beers, Julia Coakley, Whitney Kelsey, Sydney Gainforth, Gabi Wing, Audrey Martin, Aaliyah Amore Berry, Brooke Watley, Kiruthika Venkatesan, Rachel Bienstock, Annabella Brotherston, Madison Bryant, Mia Burgener, Emma P. Lieb, Rachel A. Johnson, Jennifer L. Hoffman, Kania Campbell, Kiena Campbell, Courtney Cassidy, Sage Krzyzkowski, Maddox Jones, Skylar Abookire, Luke Hawkins, Sunnah Yoon, Andrea Chu, Yan Qin, Nyah Cubbison, Brian Gearity, Daniel Mcintosh, Mariely Cruz, Edward Garrido, Grady Dionne, Nicole Doris, Lyndsie Salvagio, Ann-Charlotte Granholm-Bentley, Anna Dymov, Hannah Eckert, Gabrielle Welsh, Erica Larson, Charlie Ernst, Anna Zhou, Sarah Watamura, Larissa Fedorovich-Klein, Georgie Fields, Kimberly A. Guevara, Aven Mccall, Ben Peltier, Feruz Yahia, Patrick Flores, Jadyn Floyd, Sophia Forcier, J. Von R. Monteza, Peter Sokol-Hessner, Gwendolyn Geiger, Scott Nichols, Camryn Gunter, Kendal Hengst, Charlie Bednarz, Issy Garside, Addison Baker, Rachel Mina, Brooke Hermanson, Amanda Klingler, William Highfill, Sydney Jaques, Kerstin Lewey, Allison Grossery, Daniel Linseman, Ethan Lim, Jagger Livengood, Owen Mantelli, Gabby Pappas, Abby Mcdonald, Madeleine Dierking, Eve Miller, Emma Loeber, Anna Marlow, Michael Kerwin, Ella Mathews, Hillary Hamann, Khadija Mohamed, Vivian Nguyen, Gabri Notov, Ifunayachi Ogbonna-Ukuku, Sunil Kumar, Charles Baysah, Sarah Olson, Don Sullivan, Anna Paradiso, Jay Parrish, Mira Pronobis, Alisha Pravasi, Kerstin Haring, Diego Ramirez, Christopher Reardon, Juliana Ramirez, Casey Doherty, Ella Kestner, Teagan Weindel, Cate Billings, Pablo Torre-Walter, Lucy Rand, Samantha Reynolds, Mark Siemens, Khadeeja Rashid, Laine Satterlee, Piper Heilbronner, Lily Pound, Ben Whitehurst, Anna Respet, Lizzie Lesoing, Sydney Hertel, Aya Saad-Masri, Brooke Ballenger, Max Proske, Hannah Rosenberg, Ellia Nakahara, Sophia Espinoza, Ivan Woolhouse, Simon Ruland, Gorkem Er, Timothy Sweeny, Melaku Saketa, Michela Schenk, Maren Lynch, Madi Hamm, Grace Schroeder, Michelle Rozenman, Rana Seif, Jackson Hall, Marisela Simental, Daniel Paredes, Aaron Mena, Preston Spaan, Evelyn Stovin, David Andrew Swartz, Anh Tran, Daniel Pittman, Luke Farchione, Emily Boyer, Ukari Verner, Lacey Conrad, Jonathan Velotta, James Weiner, Jagger Gossett, Noah Sherry, Sam Proud, Ben Block, Avi Narayana, Zoey Weiss, Alyssa Wilson, Gabrielle Walsh, David Zonana, Keely Wright, Kena Riveria, Lillybelle Deer, Jena Doom, Elysia Davis, Isabelle Yaremenko, Caitlyn Young

DU Undergraduate Research Journal Archive

Abstracts from the DU Undergraduate Research Showcase.

The Employment Situation Of Veterans: June 2025, Institute For Veterans And Military Families At Syracuse University

Institute for Veterans and Military Families

In June 2025, U.S. employment rose by 147,000, with gains in state government and health care, while the overall unemployment rate remained steady at 4.1%. Veteran unemployment slightly increased overall, though trends varied by age, gender, and race, with younger veterans and Hispanic veterans seeing improvements, while older veterans and Post-9/11 veterans experienced higher unemployment rates.

Louis Pasteur: The Man Who Said, "Science Brings Men Closer To God", Alan L. Gillen, Adam Russell

Faculty Publications and Presentations

July 6, 2025, marks the 140-year anniversary of the first successful treatment of the rabies virus, discovered by Louis Pasteur. Louis Pasteur’s contributions and reputation are ever prevalent today, with “pasteurized” products being the signature of his legacy in microbiology. Through the creation of the “pasteurization” process (the gentle heating of food and drink products to eliminate pathogens), Louis Pasteur eloquently stated his motive for scientific discovery: “Man’s first look at the universe discovers only variety, diversity, multiplicity of phenomena. Let this gaze be enlightened by science . . . and simplicity and unity shine everywhere.” Ultimately, Pasteur’s work sought …

Is Nil Woke?, Tan T. Boston

Loyola of Los Angeles Law Review

NCAA football and men’s basketball cumulatively receive almost one hundred percent of intercollegiate name, image, and likeness (NIL) compensation. NIL exceptionalism, however, is not the only distinguishing factor for these two sports. They are also distinctively racially and economically diverse in comparison to the dozens of other NCAA sports. Thus, demographically, NIL produces outcomes that align with so-called ‘woke’ policies. Although almost all states support NIL, an increasing number actively oppose woke policies. In fact, anti-woke backlash served as the impetus for recent anti-woke legislation (AWL) that, for example, bars funding for diversity, equity, and inclusion initiatives in higher education. …

Pharmacy School Expands Global Reach Through Faculty Exchange In Japan, Marisa C. Atkinson

University of Mississippi News

OXFORD, Miss. – University of Mississippi pharmacy professor Adam Pate recently showcased and shared his knowledge and experience with an international audience in Japan.

Cheating With The Fifth Amendment: Weaponizing The Fifth Amendment Privilege To Undermine Equitable Dissolution Of Marriages, Elizabeth I. Boals

Loyola of Los Angeles Law Review

Despite widespread adoption of no-fault divorce, many U.S. states still consider adultery in the allocation of alimony and property. In sixteen of those states, adultery remains a criminal offense—enabling spouses accused of infidelity to invoke the Fifth Amendment privilege against self-incrimination during divorce proceedings. This Article explores how such invocations obstruct discovery, delay litigation, and create strategic advantages for wealthier or culpable spouses, especially in fault-based or hybrid divorce regimes. After surveying the historical development of divorce law and the expansion of Fifth Amendment protections into civil contexts, the Article critiques current remedies—adverse inferences, implied waivers, and immunity—as ineffective or …

Seismic Shifts And Stair Steps: Revisions To The Creditability Determination In The Foreign Tax Credit Rules, Rebecca Rosenberg

Loyola of Los Angeles Law Review

There has been a seismic shift in the regulatory rules for determining which foreign taxes are eligible to be credited against a taxpayer’s U.S. federal income tax. This Article explains why these regulatory changes have such a big impact, including some non-obvious, indirect results. First, the creditability determination is the necessary first step for claiming a foreign tax credit. Second, even a small disparity between a foreign tax and the section 901 creditability regulations can now make the entire foreign tax non-creditable, even for taxpayers who are not subject to the nonconforming portion of the foreign tax. Third, the section …

25 Conference Program - Micro-Nano Plastics In Water: Characterization, Cure And Prevention, David Hunkeler, Nicholas Clesceri, Albert Gray, Franco Berruti

Micro-Nano Plastics in Water: Characterization, Cure and Prevention

David Hunkeler has written eleven books, including Water: Resource-Stewardship-Treatment, please click the link below to see the full book.

https://dc.engconfintl.org/cgi/viewcontent.cgi?article=1000&context=microplastics

Please click Additional Files below to see the video

Courts And Social Justice, Shai Dothan

Loyola of Los Angeles Law Review

Many scholars have argued that courts are either harmful or useless when it comes to improving social justice in society. There are three main reasons offered in support of this argument: (1) Courts are elitist institutions that support the high social class of the judges at the expense of the rest of society, (2) the structure of litigation is geared towards harming the rights of people with modest economic means, (3) even when courts try to impose a higher standard of social justice, they are not able to initiate real social change. The purpose of this paper is to investigate …

The Articularis Genu As A Surrogate For Structural Determinants Of Peri-Articular Myopenia In Osteoarthritis, Davis Martin, José A.Cruz Ayala, Mary C. Gatterer, Tara Soria, Ryan Schroeder, Vinod Dasa, Luis Marrero

School of Medicine Faculty Publications

The functional limitations associated with the painful stiffness of knee osteoarthritis (kOA) can affect the muscles of the knee, such as the quadriceps femoris (QF) and articularis genu (AG). The vastus medialis oblique (VMO) of the QF complex is particularly sensitive to kOA. The AG, which can be sampled during total knee arthroplasty (TKA) for kOA, can provide information about the condition of the QF when affected by patient-reported disuse, helping to identify indicators of muscle weakness in the synovial fluid. This study compares the structural and gene expression changes between the VMO and the AG collected from patients with …

Hacking Generative Ai, Ido Kilovaty

Loyola of Los Angeles Law Review

Generative AI platforms, like ChatGPT, hold great promise in enhancing human creativity, productivity, and efficiency. However, generative AI platforms are prone to manipulation. Specifically, they are susceptible to a new type of attack called “prompt injection.” In prompt injection, attackers carefully craft their input prompt to manipulate AI into generating harmful, dangerous, or illegal content as output. Examples of such outputs include instructions on how to build an improvised bomb, how to make meth, how to hotwire a car, and more. Researchers have also been able to make ChatGPT generate malicious code.

This Article asks a basic question: do prompt …

A Rare Cause Of Severe Bleeding In Neonate: Congenital Afibrogenemia Case Report, Abdul Azeem Hulkoti, Qudsiya Ansari, Kailas Randad, Akash Dnyandeo Sarkate Dr

Digital Journal of Clinical Medicine

Background- Congenital afibrinogenemia is a rare autosomal recessive disorder characterized by the complete absence of fibrinogen, a critical factor for clot formation in the blood. This deficiency leads to significant bleeding tendencies from birth. Patients typically present with severe haemorrhagic symptoms early in the neonatal period.

Case presentation- We describe a case of a neonate presenting with umbilical bleeding diagnosed with congenital afibrinogenemia. Initial clinical manifestations included active umbilical bleeding and pallor, while hematological workup revealed a lack of detectable fibrinogen. The diagnosis was confirmed by coagulation assays and genetic testing. The infant was managed with Fresh Frozen Plasma (FFP) …

Psychopharmacological Therapy Positively Modulates Disease Activity In Inflammatory Bowel Disease: A Systematic Review, Elena Chiera, Gaspare Filippo Ferrajoli, Francesco Pesaresi, Alessio Simonetti, Marianna Mazza, Georgios Demetrios Kotzalidis, Mauro Pettorruso, Giovanni Martinotti, Loris Riccardo Lopetuso, Antonio Gasbarrini, Gabriele Sani, Gionata Fiorino, Franco Scaldaferri, Giovanni Camardese

Faculty, Staff and Students Publications

Depression, anxiety, and perceived stress are common comorbidities in patients with inflammatory bowel disease (IBD) and may negatively influence the disease course. Likewise, severe IBD may contribute to the development or worsening of psychiatric symptoms. Despite the established relevance of the gut-brain axis and frequent use of psychotropic medications in IBD patients, limited evidence exists regarding the effects of psychiatric treatments on gastrointestinal disease activity. Therefore, the aim of this systematic review is to evaluate the effectiveness of psychiatric therapies on gastrointestinal symptoms and disease activity in patients with IBD. The work was conducted in accordance with PRISMA guidelines. Searches …