Digital Commons Network^™

The Tax Adviser, Volume 3, Number 3, March 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Don’T Overlook “Members’ Day” Tax Bills, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Wedding Bells For Banks: Tax-Free Mergers And Consolidations, Richard A. Goldstine

Tax Adviser

No abstract provided.

Interaction Of Maximum, Capital Gain, And 7-Year Averaging Taxes, David A. Schechter

Tax Adviser

No abstract provided.

Baudelaire And Manet Remake, Barry J. Mauer

Teaching Repository of AI-Infused Learning

Use AI to remake either a painting from Manet or a poem from Baudelaire (or both!) in any medium: experimental writing, video, poster, song, etc.; the creativity is in your prompt. In addition, write an essay of 4-5 pages explaining and justifying your remake, describing the process and interpreting the results.

Usa V. Steven Locks, Jr.

2025 Decisions

USDC for the Eastern District of Pennsylvania

Brandon Grossinger V. Mark Lichty

2025 Decisions

USDC for the Eastern District of Pennsylvania

8 Erie St Jc Llc V. City Of Jersey City

2025 Decisions

USDC for the District of New Jersey

Renown Regional Med. Center V. Dist. Ct., 141 Nev. Adv. Op. 64 (December 11, 2025), Jacob Stephenson

Nevada Supreme Court Summaries

Ordinary negligence sounds in professional negligence when it is based on conduct linked to a medical relationship.

A Nationwide Registry Study Of Surgical And Patient-Reported Outcomes Following Anterior Cervical Discectomy And Fusion: Part 2 - Cage With Versus Without Local Bone Graft, Daniel De Wilde, Victor Gabriel El-Hajj, Patrick Vigren, Victor E. Staartjes, Elias Atallah, Erik Edström, Adrian Elmi-Terander

Department of Neurosurgery Faculty Papers

BACKGROUND: Local bone grafts are commonly used as filling material in cages during anterior cervical discectomy and fusion (ACDF). Alternatively, cages without filling materials can be used. The literature comparing these approaches is limited, and their respective effects on patient-reported outcomes (PROM) have been scarcely studied. This study was conducted to compare surgical outcomes and PROMs between local bone graft-packed cages and empty cages in ACDF surgery.

METHODS: This observational study utilized data from the Swedish nationwide registry, Swespine. All adults who underwent ACDF between 2006 and 2020 were considered for inclusion. Exclusion criteria included missing baseline or outcome data. …

Crafting Competency-Based Nursing Assessments With Ai: A Practical Workshop, Sarah Llewellyn

Biennial Convention (CONV)

In an age where competency is the expected learning outcome across degree levels in nursing programs, faculty members must update or develop new, authentic assessments that better meet this expectation. But updating and developing assessments can be a time consuming process. Faculty members’ time is at a premium, so this interactive session will delve into using the most current AI tools that can effectively support faculty members through this process.

Generative AI tools provide opportunities for increased productivity and brainstorming.^1,2 These tools can be used to draft licensure-style questions based on lecture materials and course content, format assessments for …

Usa V. Jerome Brown

2025 Decisions

USDC for the Western District of Pennsylvania

Usa V. Corey Thomas, Jr.

2025 Decisions

USDC for the Middle District of Pennsylvania

Nan Shi V. Forbes Health Foundation

2025 Decisions

USDC for the Western District of Pennsylvania

Zotpri Llc V. Burton

All Decisions

In this nonpayment proceeding, the tenant, after retaining counsel, moved to amend their pro se answer to assert affirmative defenses of payment, laches, and breach of the warranty of habitability, along with counterclaims. The landlord opposed, arguing untimeliness and insufficient pleading of laches. The court granted the tenant's motion, allowing the amended answer with the payment and warranty of habitability defenses and counterclaims. However, the laches defense was stricken for insufficient pleading, as it failed to demonstrate lack of notice or prejudice to the tenant, beyond mere delay, which are essential elements for an equitable laches claim.

Conditional Generative Adversarial Network Framework For Iot Anomaly Detection, Henry Onyeka

Tennessee State University Alumni Theses and Dissertations

The growing scale and complexity of Internet-of-Things (IoT) edge networks complicate anomaly detection, particularly in identifying sophisticated Distributed Denial of Service (DDoS) attacks and zero-day behaviors under highly dynamic and imbalanced traffic conditions. This thesis proposes SD-CGAN, a Conditional Generative Adverserial Network optimzied with Sinkhorn Divergence as a geometry-aware one-class framework for robust IoT anomaly detection. SD-CGAN trains solely on benign traffic flows to learn a stable representation of normal traffic. To address class imbalance and improve the variety of the sample, we combine SD-CGAN with CTGAN-based synthetic data augmentation. Replacing the adversarial objective function with Sinkhorn Divergence yields smooth …

Guest Editors’ Introduction, Maurits Bastiaan Meerwijk, Nicolo Paolo P. Ludovice

Philippine Studies: Historical and Ethnographic Viewpoints

This introduction examines the historical evolution of health messaging in the Philippines, tracing its roots from early twentieth-century colonial public health campaigns to contemporary pandemic responses. It argues that health messaging, initially termed “medical propaganda,” has consistently served as a tool for persuasion and governance, intertwining communication, politics, and medicine. The introduction highlights how visual technologies and simplified narratives have been used to normalize biomedical authority, often obscuring complex realities. It concludes by emphasizing the need for a broader epistemic repertoire to navigate health knowledge in an era of misinformation.

The Moral Crisis Of Maternal Mortality In The Us, Jensen F. Ware

Honors Theses

This thesis argues that the US crisis of maternal mortality is not an unavoidable tragedy, but a moral and policy failure. I argue that maternal well‑being is one of the most important indicators of a society’s overall health. When mothers receive the care, respect, and support they need, it reflects the strength of healthcare systems, the culture, and our commitment to future generations. The continued loss of mothers from preventable deaths reveals a system that fails many women and their families, especially Black women, low‑income women, and those in rural communities. First, I introduce the issue of maternal mortality in …

Challenges And Succession Planning Among Beginning, Young, And Minority Farmers In Tennessee, Christian Alexander Smith

Tennessee State University Alumni Theses and Dissertations

Tennessee has over 77,300 farms covering 10.8 million acres that counts for about forty-one percent of the state’s 26.4 million land acres (DeLong et al., 2023). However, access to land for young, beginning, or minority farmers who need farmland and starting their farm enterprise journey can be challenging. The challenges identified by farmers in general in the U.S. range from factors of production such as financial resources, labor, management, and physical resources. Land prices and insecure leasing terms have also been identified as factors that affect farm land ownership (Horst & Gwin, 2018). This study highlights and discusses the challenges …

The Role Of Toll-Like Receptors In Tributyltin, Dibutyltin, And Pentachlorophenol Stimulation Of Tumor Necrosis Factor Alpha Production By Human Immune Cells, Latoya Michelle Daniel

Tennessee State University Alumni Theses and Dissertations

Tributyltin (TBT), Dibutyltin (DBT), and Pentachlorophenol (PCP) are persistent environmental contaminants that have been shown to increase immune-cell production of pro-inflammatory cytokines and thus have the capacity to cause chronic inflammation and its associated pathologies such as cancer, cardiovascular disorders, and autoimmune conditions. TBT has been detected in human blood at concentrations up to 260 nM, DBT up to 0.3 µM, and PCP between 0.15 and 5 µM. Tumor necrosis factor-alpha (TNF-α) is a pro-inflammatory cytokine produced by immune cells in response to pathogen- or damage-associated molecular patterns (PAMPs/DAMPs) via Toll-like receptors (TLRs). Dysregulated TNF-α production contributes to chronic inflammatory …

A Fault Tolerant Honeybee Behaviour Load Balancing Algorithm, Charmaine Adegbite

Tennessee State University Alumni Theses and Dissertations

Cloud computing enables flexible, scalable access to virtualised infrastructure but remains challenged by maintaining performance in fault-prone environments. Faults such as virtual machine failures can degrade task allocation and system reliability. However, traditional load balancing algorithms and bio-inspired strategies, including the Honeybee Behaviour Load Balancing algorithm, assume fault-free conditions. This thesis introduces a Fault-Tolerant Honeybee Behaviour Load Balancing algorithm that enhances the original Honeybee Behaviour Load Balancing algorithm by integrating fault detection. The proposed algorithm monitors the health of VMs and dynamically reallocates workloads when faults are detected which improves stability and reliability. The proposed fault tolerant algorithm was implemented …

Perceived Value Of Radiologic Technology Degrees Among Community College Students In Tennessee, Tiffanie Harris

Tennessee State University Alumni Theses and Dissertations

Abstract This study explored how adult alumni perceive the value of earning an Associate of Applied Science in Radiologic Technology from a northern Middle Tennessee community college. It examined four questions: (1) How do alumni perceive the financial return on investment (ROI)? (2) What non-financial benefits or challenges do they report? (3) How did the program influence their career readiness and workforce entry? and (4) How did institutional support or barriers affect their educational experience? Using a convergent mixed-methods design, 18 alumni from the 2021–2024 cohorts (85.7% response rate) completed a survey with Likert and open-ended items. Quantitative data were …

Tennessee’S Green Industry: An Economic Impact Assessment, Savannah R. Lewis

Tennessee State University Alumni Theses and Dissertations

This study estimates the economic contributions of the greenhouse and nursery industry, commonly known as the "green industry," in Tennessee for 2023. Utilizing data on employment, labor income, value added, and industry output, alongside economic multipliers generated from the Input-Output modeling software, IMPLAN (Impact Analysis for Planning), we provide a comprehensive analysis of the green industry's impact on the state's agricultural economy. The findings are presented in 2025 dollars, highlighting the industry's significance for informing future policy decisions. The primary objectives were to assess total contributions at the state, regional, and county levels. Direct employment across all sectors was estimated …

The Impact Of Teacher Effectiveness Factors On Student Achievement: A Case Study, Renita Joy Perkins

Tennessee State University Alumni Theses and Dissertations

This quantitative, correlational study examined the relationship between teacher, evaluation scores and student achievement using Tennessee's Educator Acceleration Model (TEAM) evaluation system at Spencer Elementary School in rural Van Buren County. The study analyzed data from nine teachers across grades 3-5 and 150 students, investigating correlations between TEAM evaluation scores, Level of Effectiveness (LOE) ratings, and student performance on Tennessee Ready assessments in mathematics, English Language Arts, and science. Key findings revealed a counterintuitive experience-performance paradox: while teacher years of experience positively correlated with evaluation scores (r=.422, p<.001) and LOE ratings (r=.132, p=.024), it negatively correlated with student English Language Arts achievement (r=- .174, p=.039). The study demonstrated strong internal consistency within the TEAM evaluation system, with significant correlations between LOE scores and teacher evaluation ratings (r=.375, p<.001). However, only weak correlations emerged between teacher evaluation scores and student achievement outcomes, with a slight positive relationship found only in English Language Arts (r=.165, p=.049). The research revealed robust cross-subject correlations in student achievement (r=.706, p<.001), suggesting that effective teaching impacts learning holistically rather than in subject specific ways. These findings challenge assumptions about the predictive validity of observation-based evaluation systems and highlight the complexity of measuring teaching effectiveness. Implications for educational leaders include reconsidering the relationship between teacher experience and effectiveness, implementing differentiated professional development based on evaluation data rather than years of service, and developing more nuanced approaches to using evaluation systems that integrate multiple measures of teacher impact on student learning outcomes.

Predicting First-Year Retention Rates Of First Generation College Students, Trena Barksdale

Tennessee State University Alumni Theses and Dissertations

First-generation college students (FGCS) often encounter academic, financial, and social commitments that elevate their risk of attrition. Although academic preparation and engagement are recognized persistence factors, predictive research at Historically Black Colleges and Universities (HBCUs) remains scarce. This quantitative study utilized binary logistic regression to identify key predictors of first-year retention among FGCS at a public HBCU. The analysis specifically tested the influence of high school GPA, Pell Grant status, and on-campus housing. Findings confirmed that both GPA and on-campus housing were strong, statistically significant predictors of retention, while Pell Grant status was not. These results underscore the vital role …

Design And Development Of Rechargeable Cement-Based Batteries For Energy Storage Within Infrastructure, Dandan Yin

Tennessee State University Alumni Theses and Dissertations

This dissertation presented the design, fabrication, and evaluation of rechargeable cement-based batteries (CBB) for energy storage within infrastructure. The study aimed to integrate electrochemical energy storage directly into cementitious materials, enabling multifunctional and sustainable building systems. Nickel–iron electrodes and cement-based solid electrolytes to form durable, solid-state systems. The electrochemical impedance spectroscopy, cyclic voltammetry, and galvanostatic charge–discharge tests，along with microscopic testing and mechanical testing analyses, were conducted to assess battery performance. The carbon fiber mesh CBB achieved stable cycling over 100 cycles with quasi-reversible redox behavior and a maximum areal energy density of 7.6 Wh m⁻². Nickel foam electrodes, with their …

The Cowl - V. 89 N. 10 - December 11, 2025

The Cowl

The Cowl - student newspaper of Providence College. Vol. 89 No. 10 - December 11, 2025. 24 pages.

Mechanical Quality Of Hemp Fiber As Influenced By Tillage, Cover Crop, And Nitrogen Management In Regenerative Organic Systems, Parinaz Heydar, Alyssa Pierce, Gabriella Fioravanti, Ronald Kander

School of Design and Engineering Papers

Industrial hemp (Cannabis sativa L.) is an emerging crop for renewable fiber materials. For farmers, finding a balance between agronomic performance and economic return is crucial, especially when targeting specific markets like the textile industry, which values not just fiber quantity, but overall quality. This field study, conducted at the Rodale Institute in Kutztown, Pennsylvania, assessed the effects of tillage (till vs. no till), cover crop (with cover vs. no cover), and nitrogen (N) rate (0, 50, 100, 150 kg ha⁻¹) on hemp fiber yield, N concentrations in leaf and stalk, and mechanical performance under regenerative organic conditions. Fiber mechanical …

Reflecting On Ai Use Through Syllabus Statement Development, Jason Blomquist

Biennial Convention (CONV)

As artificial intelligence (AI) tools become increasingly prevalent in higher education, nursing faculty face the complex task of developing comprehensive course policies that address both the opportunities and challenges these technologies present. This presentation provides guidance for crafting effective AI policies via course syllabi through faculty reflection on course content, pedagogy, and enhancing active learning.

Faculty will learn a structured practice for developing AI syllabi statements that align with course objectives while preserving essential nursing competencies. The practice framework addresses five critical elements: clear policy articulation, pedagogical rationale, specific usage guidelines, transparency requirements, and integration within existing academic integrity policies. …