Digital Commons Network^™

Voluntary Aspects Of Involuntary Conversions, Eli Gerver

Tax Adviser

No abstract provided.

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.

Professions At Work: Tax Reform Possibilities-1975, Joel M. Forster

Tax Adviser

No abstract provided.

Pre-Litigation Tax Settlements: The Administrative Route To A Happy Ending, Gerald W. Padwe

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.

Veronica Ramirez-Mateo V. Attorney General United States Of America

2025 Decisions

Agency

Russell Tinsley V. Court Of Common Pleas

2025 Decisions

USDC for the Eastern District of Pennsylvania

A Theology Of Creation: Ecology, Art, And Laudato Si', By Thomas Hibbs, David Rothman

Jeffers Studies

No abstract provided.

Robinson Jeffers' Roan Stallion, Tamar And Other Poems: Centennial Reflections, Rja

Jeffers Studies

No abstract provided.

Yorkville Plaza Assoc. Llc V. Guo

All Decisions

In this Good Cause Eviction Law (GCEL) holdover proceeding, the landlord sought to non-renew the tenant's month-to-month tenancy due to alleged nonpayment of rent under Real Property Law § 216(a)(i). The tenant moved to dismiss, arguing the absence of a formal lease and pleading defects. The landlord cross-moved to amend the petition. The court denied the tenant's motion, holding that RPL § 216(a)(i) does not mandate a formal rental agreement for non-renewal based on nonpayment, unlike summary nonpayment proceedings. The landlord's cross-motion to amend was granted. The court further clarified that "rent due and owing" under GCEL requires proof of …

Comparative Transcriptomics Reveals Novel And Differential Long-Noncoding Rna Responses Underlying Interferon-Mediated Antiviral Regulation In Porcine Alveolar Macrophages, Jiuyi Li, Oluwaseun Adeyemi, Laura C. Miller, Yongming Sang

Food and Animal Sciences Faculty Research

Porcine reproductive and respiratory syndrome virus (PRRSV) is a major threat to the global swine industry. Long non-coding RNAs (lncRNAs) are emerging as crucial regulators of antiviral immunity, but their roles in porcine alveolar macrophages (PAMs)—the primary target of PRRSV—remain poorly characterized. This study presents a genome-wide analysis of lncRNA expression in PAMs stimulated with a PRRS modified live virus (MLV) vaccine and two type I interferons, IFN-α1 and IFN-ω5. Whole-transcriptome sequencing identified over 2000 differentially expressed lncRNAs, with IFN-ω5 inducing the most extensive transcriptional reprogramming. Weighted gene co-expression network analysis (WGCNA) revealed interferon-specific lncRNA-mRNA modules, and functional enrichment showed …

How Youth Think About Structural, Individual, And Random Sources Of Wealth Inequality, Amanda R. Burkholder, Riley N. Sims, Melanie Killen

Open Access Fund Publications

This study investigated how youth evaluate wealth inequalities, and whether youth differentiate structural, individual, and random explanations for why such inequalities exist. Understanding these distinctions is necessary for addressing exclusionary attitudes, biases, and discriminatory behaviors that emerge in childhood which have deleterious outcomes for youth. The present study included 262 youth (56.1% female; 27% Black, 49% White, 6.5% Asian American or Pacific Islander, 6% Latine, 6% multiracial, 6% other) who were 9 to 14-years-old, living in the Mid-Atlantic region of the U.S., and from primarily middle to high-middle income backgrounds. Participants evaluated wealth inequalities of different causes, reasoned about their …

Diskursus Kriminalisasi Pemidanaan Terhadap Pemberi Gratifikasi, Muhammad Fatahillah Akbar

Jurnal Hukum & Pembangunan

This article aims to examine the legal basis to prosecute gratifiers in Indonesian Corruption Justice System. Samin Tan as the giver of gratification to Eni Maulani Saragih had been acquitted by the Corruption Court of Jakarta Decision Number 37/Pid.Sus-TPK/2021/PN.Jkt.Pst on 30^th August 2021. Then, the Cassation to Supreme Court had also been rejected by Supreme Court Decision Number 2205 K/Pid.sus/2022 on 9^th June, 2022. Hence, Samin Tan stays acquitted. The decision majorly focuses on the “absence” of law which criminalizes gratifiers or gratification givers. Therefore, this article elaborates how similar cases shall be handled in the future. In …

Exploring The Therapeutic Potential Of Fermented Apple Juice And Sidr Leaves Powder On Gut Microbiota Modulation And Neuropathy Relief In Diabetic Rats, Bakenam Ali Mohamed, Alyae M.S. Gabal, Gehan M. Morsy

Baghdad Science Journal

Diabetes and its complications, particularly diabetic neuropathy, represent major health risks. This study investigated the potential of natural nutrients and bioactive compounds specifically fresh and fermented apple juice and sidr leaf powder to improve gut microbiota and alleviate neuropathy in diabetic rats. Seventy adult male Sprague–Dawley rats (180 ± 20 g) were assigned to six groups (11 rats each), while the diabetic control group (15 rats). Diabetes was induced by feeding a high-sucrose, high-fat (HSHF) diet and administering streptozotocin (45 mg/kg, intraperitoneally) during the 4^th week. The groups included: healthy control; diabetic control; diabetic rats receiving fresh or fermented …

Comprehensive Study For Characterization Of Blending And Heat Treatment Of Organic-Based Polymer Thin Films, Ruaa M. Ali, Atyaf H. Kazem, Khalidah G. Hasan

Baghdad Science Journal

Thin films of Polypyrrole (PPy)/Cupper Phthalocyanine (CuPc) have been prepared by the spin coating technique on glass substrates, Samples were prepared in a blending ratio (50:50) in addition to pure PPy and CuPc at room temperature, these samples were annealed at (473K) and then characterized by X ray diffraction (XRD), Energy Dispersive Spectroscopy (EDX) and Scanning electron microscopy (FESEM) at different magnifications power. XRD patterns reveal that pure polypyr role is amorphous. A wide peak was seen at roughly 2θ= 24° with an average crystallite size of roughly 56 nm and CuPc had a polycrystalline structure. Annealing results …

Emotive Immersion: Eeg-Driven Ai Art In Immersive Visual Spaces (Full Dome), Yuming Chen, Gianni Corino

School of Art, Design and Architecture

This paper proposes a rethinking of the “Future Screen” through the integration of affective computing, generative AI, and immersive spatial display. As an advanced screen paradigm, the full dome environment transcends flat, passive interfaces and enables dynamic, multisensory, and emotionally adaptive media experiences (Von Chamier-Waite, 2013). Building on this potential, the research presents Coids, an interactive dome installation. In this work, real-time emotional states are captured using EEG-based emotion recognition. These inputs dynamically shape AI-generated visuals within a shared immersive setting.Drawing on theories of immersion, presence, AI generated visuals and affect, the study explores how physiological data, even from low-resolution …

Volumetric Video With Skateboarders: Creative Opportunities Of Working With An Emerging Screen Technology Beyond The Studio, Dani Landau, Diego Zamora

School of Art, Design and Architecture

Volumetric video is an emerging moving image technology in which each pixel is recorded witha location in three dimensions. Volumetric videos are normally created in studios using rigs made upof multiple cameras with LiDAR sensors and computers that combine the moving images. We tookthis technology out of the studio to explore variations of this technique in public skateparks. We foundthat as the technology is still in developing stages there are creative constraints: the lidar cameras sense at a limited distance to the subject, the image is of a relatively low resolution, and there are often glitches in theimage. In our …

The Gamification Of Online Dating: Exploring The Intersection Of Play, Choice, And Romance In Digital Spaces, Emma Taylor

School of Law, Humanities and Social Sciences

The rise of online dating platforms has transformed the way individuals approach romantic relationships, with many users increasingly engaging in these platforms as a form of entertainment in addition to finding meaningful connections. Central to this shift is the growing phenomenon of gamification, the incorporation of game-like elements, into non-game contexts. This article proposes to explore the gamification of online dating, examining how these game mechanics shape user behaviours, influence romantic choices, and impact relationship outcomes. By analysing the ways in which dating platforms integrate game-inspired features, this study will also assess the implications of gamified experiences for the nature …

Allfromair™ Ires (Gen 3) – System Architecture, Process Physics & Compliance Verification, Vesa Olavi Lius

Defensive Publications Series

This disclosure describes the ALLFROMAIR™ IRES (Gen 3), a unified thermodynamic platform integrating heating, cooling, ventilation, and atmospheric water generation (AWG) into a single hardware unit. The system utilizes an ”Anticubic” U-channel geometry with airflow velocities <2.5 m/s to minimize fan power according to the Cube Law. Key innovations include a ”Three-Stage Rocket” thermodynamic process and a ”Turbo Effect” where regenerative pre-cooling reduces compressor temperature lift (\Delta T \approx 5K), enabling practical COPs >30.

The disclosure specifically details a pressure-modulated spray nozzle matrix capable of switching between ”Flash Evaporation” (<300 µm droplets) and ”Film Wetting” modes to maximize latent heat transfer on Heresite P-413/Hydrophilic coated exchangers. The system solves historical displacement ventilation stratification (”The Bahco Problem”) via a scavenger heat exchanger (HX4) coupled to a hydronic floor loop. An integrated ”Water Ring” harvests and purifies condensate to EU Directive 2020/2184 standards, enabling decentralized potable water production for residential, commercial, and tropical applications.

Keywords:

Integrated Regenerative Energy System (IRES), ALLFROMAIR, Anticubic U-Channel, Low Lift Heat Pump, Atmospheric Water Generator (AWG), Pressure Modulated Spray Matrix, Flash Evaporation, Thermodynamic Up-Gearing, Heresite P-413, Hydrophilic Topcoat, Radiant-Assisted Displacement Ventilation, Twin-Leg Air Separation, EU Directive 2020/2184, Three-Stage Rocket Process.

Finite Element Analysis Of Double-Skin Steel-Concrete Composite Shear Walls With Portal Frames Under Monotonic Shear Loading, Islam Salama, Mahmoud M. Elnahla, Hasan Maaly, Ibrahim T. Arafa

Almaaqal Journal of Sustainability and Emerging Technology

This study investigates the structural performance of double-skin profiled steel-concrete composite shear walls (DSPCW) integrated with portal frames under monotonic shear loading using a validated finite element model. The FE framework, developed in ABAQUS, accurately predicts experimental load-displacement behavior, stress distribution, and failure modes, demonstrating its reliability for parametric exploration. A comprehensive analysis evaluates the effects of steel grade, fastener quantity and distribution, panel openings, and comparative performance against traditional vertical bracing systems. Key findings reveal that DSPCW panels with engineered cementitious composite concrete cores exhibit 1.5–2 times higher shear capacity than conventional braced frames at comparable mass, emphasizing their …

A Review Of Machine Learning Methods In Energy Management System, Mays Sattar Al-Fatllah, Zaipatimah Ali, Aidil Azwin Zainul Abidin

Almaaqal Journal of Sustainability and Emerging Technology

Traditional energy sources are vital for energizing residences and industries. Nonetheless, they meet considerable obstacles, such as deteriorating infrastructure, ecological decline, resource exhaustion, price fluctuations, and a disparity between real-time demand and supply. Conversely, renewable energy sources offer cleaner and more sustainable energy sources. Renewable energy mitigates the pollution caused by carbon and greenhouse gas emissions in traditional power systems. Incorporating renewable energy into a power system needs an efficient management system to keep stability and improve power use. Modern energy management systems (EMS) face a significant challenge in controlling renewable and non-renewable energy sources. The challenges encompass intermittent and …

Multivariate Optimization Of Nonlinear Response Functions Using Central Composite Design, Hussein M. Hussein, Bassma H. Elwakil, Esraa Abdelhamid Moneer, Sara H. Akl, Yahya H. Shahin

Almaaqal Journal of Sustainability and Emerging Technology

This study addresses critical challenges in multivariate optimization by: (1) developing efficient strategies for optimizing nonlinear response functions in high-dimensional parameter spaces, (2) quantifying comparative performance of traditional versus statistical design methodologies, (3) establishing mathematical frameworks for parameter interactions, and (4) validating results through comprehensive statistical analysis. A dual-phase optimization framework combined One-Variable-At-a-Time (OVAT) screening with Central Composite Design-based Response Surface Methodology (CCD-RSM). Five parameters were evaluated using rotatable CCD (α= 2.378) with 50 design points. Statistical analysis included analysis of variance (ANOVA), regression modeling, interaction quantification, and cross-validation. CCD-RSM demonstrated superior performance with model predictability improving from …

Etika Penggunaan Kecerdasan Buatan Dalam Pendidikan Hukum, Oliviani Yanto

Jurnal Hukum & Pembangunan

This article aims to formulate the ethics of using Artificial Intelligence (AI) in legal education. Legal education held by the Faculty of Law is a center for the development of excellence in legal science in order to generate competent graduates. The ability to provide a legal opinion on a legal issue is a competency that every law graduate must have. In this era, law students can easily command AI to construct legal opinion without going through the legal research process. The implication for Faculty of Law is that they fail to prepare law graduates who are able to produce legal …

Process Activities Of A Neutrosophic-Based Smart Simulation Framework For Islamic Sacred Rituals, Nabil M. Abdelaziz, Mohamad S. Al-Thenyan

Neutrosophic Sets and Systems

No abstract provided.

An Experimental Study On The Deterioration Characteristics Of Sandstone Masses With Rock Bridges Under Cyclic Freezing And Thawing, Zhang Huimei, Li Zengle, Chen Shiguan, Yuan Chao, Zheng Shihang

Coal Geology & Exploration

Objective To determine the deformation and failure mechanisms of fractured rock masses with rock bridges in alpine regions, this study conducted mechanical property tests on rock samples with varying lengths of rock bridges subjected to cyclic freezing and thawing. Methods Through experiments, this study summarized the characteristics of the static strength deterioration of rock masses under the combined effects of different numbers of freezing and thawing cycles and varying rock bridge lengths. By combining acoustic emission signal monitoring and scanning electron microscopy, this study thoroughly explored both the evolutionary characteristics of fractures and rock rupture modes. Accordingly, it revealed the …

Fructure Mechanisms And Fracture Distribution Patterns Of Main Roofs In Goaves Within Abandoned Mines, Tao Xuefeng, Shi Biming, Hua Xinzhu, Lin Baiquan, Yue Jiwei, Liang Yuehui, Zhang Chengcheng, Qin Hao, Yang Yong, Xue Yonglin

Coal Geology & Exploration

Objective In abandoned mines, the storage zones of free gas are closely associated with overburden fractures in goaves. To accurately estimate free gas resources in abandoned mines, it is necessary to thoroughly investigate the rupture mechanisms of blocks in main roofs in goaves, as well as the overburden fractures and rupture trace morphologies in goaves. Methods Based on the masonry beam theory, this study established a mechanical model for the primary cantilever beam of a main roof. The analytical solutions of the stress components in the primary cantilever beam were analyzed using the stress inverse method, and the mathematical expression …

Transnational Mass Tort Litigation: A Proposal For An International Court Of Civil Justice, Maya Steinitz

Faculty Scholarship

This chapter argues for the creation of an International Court of Civil Justice for transnational mass tort cases. It considers the challenges of adjudicating cross-border mass torts along with the incentives and feasibility of a new international court. Drawing upon case studies including the Bhopal disaster, litigation surrounding the devastation of the Ecuadorian rainforest, and the attempts to sue over human rights abuses in Nigeria, the chapter demonstrates that the world's legal systems were not designed to solve these kinds of complex cases, and the absence of mechanisms to ensure coordination means that victims try, but fail, to find justice …

Multi-Actor Roles In Basic Education Provision For Indonesian Migrant Workers’ Children In Sabah And Sarawak, Neneng Heryati, Chandra Wijaya, Lina Jannah

Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan

This study examines the governance of basic education access for Indonesian Migrant Workers’ children in Sabah and Sarawak by focusing on the roles of multi-actors involved in service provision. Using a qualitative approach through in-depth interviews and document analysis, the study finds that the operation of Community Learning Centers is highly dependent on the interaction between the Malaysian government as the licensing authority, plantation companies as facility providers and funders, and the Indonesian government through Atdikbud, KJRI/KRI, and SIKK as facilitators of educational diplomacy and the roles of PMI communities. Non-governmental organizations such as Humana Child Aid Society also enhance …