Digital Commons Network^™

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: Congress Gets Treasury Disc Plan To Encourage Export Sales, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Professions At Work: The Work Of The Tax Section, American Bar Association, Herbert Finkston

Tax Adviser

No abstract provided.

After Tra: Tax Exempt Bonds Remain An Excellent Investment And Planning Tool, Jack Crestol

Tax Adviser

No abstract provided.

1969 Reformation Of Stock Dividend Rules, Herbert Sirowitz

Tax Adviser

No abstract provided.

Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 5, May 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: Employee Benefits: Equality For Self-Employed And Corporate Employees, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Southern Adventist University Commencement Winter 2025, Southern Adventist University

Commencement Programs

Program for Southern Adventist University Winter 2025 graduation. The commencement service took place on December 18, 2025 at 7 pm in Iles Physical Education Center.

Transforming Shrm; Applying The Kotter Method To Niu Shrm, Hunter J. Egelhoff

Honors Capstones

This capstone project examines how Northern Illinois University’s Society for Human Resource Management transformed its organizational structure and programming to better prepare students for today’s competitive job market. With workforce demands shifting toward practical experience, employer expectations have exceeded what traditional classroom education alone provides, creating a growing gap between student readiness and career requirements. To address this disconnect, NIU SHRM applied Kotter’s Eight-Step Change Model to restructure leadership roles, integrate experience-based learning, and enhance student engagement through workshops, partnerships, and leadership development opportunities. This change initiative resulted in increased visibility, participation, and measurable short-term successes that now serve as …

Executive Function Among Older Adults With Bipolar Disorder: A Gage-Bd Analysis, Federica Klaus, Martha Sajatovic, Peijun Chen, Nicole Fiorelli, Ashley N. Sutherland

Faculty Scholarship

Objectives Executive function deficits in bipolar disorder (BD) are major contributors to disability in older age BD (OABD). We investigated the difference between OABD and age-equated healthy comparators (HC); and, in the OABD group, the associations of executive function with age, symptom severity, global cognition, and daily functioning. Design Cross-sectional analysis of executive function in OABD versus HC. Setting Analysis of large archival dataset harmonized from 12 international OABD studies. Participants Older adults (≥50 years) with OABD ( n = 614) and HC ( n = 192). Measurements Executive function was assessed via Trail Making Test B (TMT-B) completion time; …

Bayesian Learning To Reduce Cardiac Risk Of Patients With Locally Advanced Non-Small Cell Lung Cancer Based On Personalized Radiation Therapy Prescription, Ruitao Lin, Mei Chen, Xiaodong Zhang, Tianlin Xu, Ting Xu, Rachel C Maguire, Kelsey L Corrigan, Efstratios Koutroumpakis, Joe Y Chang, Steven H Lin, Aileen B Chen, Quynh-Nhu Nguyen, Saumil J Gandhi, Matthew S Ning, Julianna Bronk, Stephen Chun, Ali Ajdari, Joshua S Niedzielski, Jinzhong Yang, Xinru Chen, Tinsu Pan, Qing H Meng, Anne S Tsao, Anita Deswal, Radhe Mohan, Zhongxing Liao

Faculty, Staff and Student Publications

Purpose: Radiation-induced heart damage is a significant concern in the treatment of non-small cell lung cancer (NSCLC) that can have debilitating or life-threatening consequences. Current strategies focus on minimizing heart exposure, but individual susceptibility varies. Existing evidence also suggests that a uniform "one-size-fits-all" dosimetric constraint for the heart may not be optimal for all patients.

Methods and materials: We developed a prospective study using Bayesian continuous learning and adaptation to develop a framework for personalized adaptive radiation treatment (PART) to reduce cardiovascular adverse events among patients with locally advanced NSCLC. The trial includes a Bayesian personalized risk prediction model to …

Hkc02 - Stabilizing Credit When Nonperforming Loans Surge: The Role Of Asset Management Companies, Reiner Martin, Edward O'Brien, M. Udara Peiris, Dimitrios P. Tsomocos

Oberlin College Kasper Economics and Business Working Paper Series

When default losses elevate borrowing costs, expanding credit cannot stabilize the economy because default rates feed back to lending rates through bank balance sheets. Asset management companies (AMCs) break this loop by purchasing nonperforming loans at their long-run recovery values, thereby fixing the effective default rate that banks face. Government purchases of performing loans expand credit but leave this feedback intact. In a model calibrated to the eurozone, the AMC reduces quarterly default rates by 0.8 percentage points, lowers lending rates by 1.6 percentage points, and raises welfare by 0.2%. Government purchases crowd out bank deposits, contracting credit; default rates …

A Review Of Recent And Developing Studies Regarding Percutaneous Coronary Intervention (Pci): A Narrative Review, Bisher Alsabbagh, Azeez Shala, Joshua Rupert, Abdallah Elsayed

School of Integrative Biological & Chemical Sciences (Formerly Dept. of Biology)

This comprehensive literature review synthesizes the most recent evidence and evolving clinical guidelines concerning percutaneous coronary intervention (PCI) from 2015 to 2025. The study integrates findings from 42 peer-reviewed trials, meta-analyses, registries, and international guideline statements issued by the American College of Cardiology/American Heart Association (ACC/AHA), European Society of Cardiology (ESC), and related societies. Results reveal a decade-long evolution in PCI practice marked by a shift from anatomy-driven to physiology and imaging-guided decision-making, supported by tools such as fractional flow reserve (FFR), instantaneous wave-free ratio (iFR), intravascular ultrasound (IVUS), and optical coherence tomography (OCT). Modern guidelines emphasize individualized, team-based revascularization …

An Updated Annotated Checklist Of The Mammals Of The Crane Trust, Hall County, Nebraska, Bethany L. Ostrom, Amanda H. Medaries, Andrew J. Caven, Jenna M. Malzahn, Alexa Rojas, Matthew R. Schaaf, David M. Baasch, Thomas E. Labedz, Greg D. Wright

Transactions of the Nebraska Academy of Sciences and Affiliated Societies

The Crane Trust is a regional nonprofit conservation organization that has protected land in the biologically important Central Platte River Valley for over four decades. A mammal inventory was conducted on the Crane Trust’s main habitat complex in 1980. Since, a variety of environmental conditions have shifted locally, regionally, and globally. An analysis of the mammal community was conducted using past and recent data to determine how species composition and relative abundance have shifted categorically from 1980 to 2021. We used all available data to categorize relative abundance during two distinct time periods per a modified “DAFOR” scale including 7 …

The Safety Kuznets Curve: Context In Occupational Safety, Andy Knickerbocker

ASEM Capstones

2025 ASEM 620 Capstone Project

Elm: The Case Of Experiential Programming, Matthew Miller, Lynette Campogiani

Faculty and Staff Publications & Presentations

Experiential Programs (EPs) provide immersive, destination-focused experiences within luxury resort settings. However, research has yet to apply the elaboration likelihood model (ELM) to examine how guests evaluate their experiences with EPs, particularly within luxury tourism or resort contexts. Using the ELM framework, this study examined how the experience of luxury resort EPs influences guests’ revisit intentions. Guests’ experiences were categorized into central and peripheral processing cues and qualitative interview responses were analyzed. The findings indicate that elements such as ambient music and scenic views associated with peripheral processing had a significantly stronger positive impact on guests’ intentions to return than …

State Of Technology Usage In Smaller Public Accounting Firms In 2025, Arun Kumararaj, Candice Hux

Honors Capstones

Prior research gives significant attention to technology usage of large public accounting firms, particularly the Big 4. However, limited evidence exists on the smaller public accounting firms, which constitute a majority of the public accounting field. In this study, we conducted semi-structured interviews with eight highly experienced professionals of smaller accounting firms. Findings reveal that firm size does not necessarily predict technological sophistication. Rather, individual leadership, including a single partner, emerges as a critical driver towards technological advancement. AI was primarily used for administrative tasks and, as of yet, the return on investment has been unclear. Despite this, all interviewees …

Changing Opinions: The Supreme Court After Dobbs, Lora E. Judge

Honors Theses

No abstract provided.

The Reception Of Neurodiversity Represented Within Netflix’S Wednesday, Anna Stevens

Graduate Theses & Dissertations

This paper explores how neurodiversity is represented through popular media - particularly Netflix's show Wednesday - and aims to discuss the effects this representation could have in regards to how it's received by the public, as well as those who are neurodiverse.

Double Burden Stress In Women And The Role Of Psycho-Religious Worship In Alleviating It, Fahmi Mandala Putra, Zata Ismah, Rizky Indah Syahfitri, Citra Cahyati Nasution, Az-Zahra Atika Putri, Fitria Amirah, Tri Amelia Rahmitha Helmi

Folia Medica Indonesiana

It has been recognized that women are twice as likely to experience depression compared to men. In addition to biological vulnerability, there is also a combined effect of bearing the burden of household responsibilities while contributing financially through employment. One coping strategy that helps women endure these challenges is meditation, which in Islam includes the practice of dhikr (remembrance of God). This study aims to analyze the phenomenon of double burden stress in women and how psychoreligious practices can help reduce stress levels. The study employed a prospective cohort design, tracking the respondents' dhikr habits over a 21-day period. On …

Sec. 531 Tax—Working Capital Needs And The Operating Cycle, Mario P. Borini, Stanley L. Malaga, John P. Sullivan

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Composition And Concepts, William J. Lehrfeld

Tax Adviser

No abstract provided.

Alphafold3 And Intrinsically Disordered Proteins: Reliable Monomer Prediction, Unpredictable Multimer Performance, Tuan Minh Dao, Sebastien Ghent, Vladimir N. Uversky, Taseef Rahman

Bellini College REU Symposium (BCREUS)

AlphaFold3 represents a major advance in protein structure prediction, yet its performance on intrinsically disordered proteins remains uncharacterized. We present the first systematic evaluation of AF3 on disordered systems, revealing a striking dichotomy. For monomers, AF3's pLDDT scores reliably predict disorder (MCC: 0.693), matching AlphaFold2 and rivaling dedicated predictors. This consistency across fundamentally di ̄erent architectures confirms that disorder prediction emerges from training data, not model design. For multimers, the picture grows complex. Despite comparable aggregate performance (mean DockQ: 0.563 vs 0.571), AF3 and AF2 achieve these results through fundamentally di ̄erent mechanisms.

Conventional structural features explain 58% of AF2's …

A Distance Based Embedding Method Using Nlp Methods To Identify Proximity To A Network, Shuhan Zhang, Anurag Tangri, Chinmay Narendra Sonar, Lin Meng, Can Liu, Chiranjeet Chetia

Defensive Publications Series

The present disclosure relates to the field of Artificial Intelligence (AI), in particular to AI methods and systems for analyzing transactional data using Natural Language Processing (NLP) techniques to identify latent relationships and proximity within networks. The disclosed system utilizes text fields within datasets to categorize input data into appropriate classifications. The input comprises a dataset containing text data that provides contextual information related to transactions. Feature embeddings are generated using a sentence-based Language Learning Model (LLM), which captures semantic meaning of sentences. The LLM converts input data of varying lengths into fixed-dimension embeddings. The sentence-based LLM is fine-tuned based …

City Of Knoxville V. Netflix, Inc: The Doctrine Of Comity In Certified Questions, Shannon M. Crow

University of Memphis Law Review

When compared to traditional cable companies, streaming platforms and their distinctive methods of delivering entertainment make them seemingly untouchable—not only in competitive markets, but also in the courtroom. The Tennessee Supreme Court in City of Knoxville v. Netflix, Inc. (“Netflix”) ruled that Netflix and Hulu did not provide video programming through wireline facilities under the Competitive Cable and Video Services Act (“CCVSA”).1 Netflix arose out of an action brought in the United States District Court for the Eastern District of Tennessee by the City of Knoxville against Netflix and Hulu (“Defendants”).2 The City of Knoxville argued that Defendants were required …

Artificial Minds, Alien Experiences: Navigating The Uncharted Territory Of Ai Phenomenology, Kevin H. Smith

University of Memphis Law Review

This Article advocates for a fundamental shift in the way artificial intelligence (“AI”) consciousness is evaluated, moving beyond anthropocentric models that rely on human cognitive benchmarks. Traditional tests, such as the Turing Test, assume that human-like behavior is the ultimate criterion for consciousness, overlooking the possibility of novel, non-human modes of consciousness. Instead, this Article proposes a multi-dimensional framework that assesses AI systems based on their unique architectures and cognitive processes. By combining dimensions such as information integration, autonomous goal-pursuit, metacognitive self-modeling, affective motivation, social communication, counterfactual simulation, imaginative reasoning, and causal modeling, this framework provides a comprehensive and empirically …