Digital Commons Network^™

Professions At Work: Irs And Aicpa Discuss Tax Administration Matters (Part I), Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Income Tax Loopholes And Political Rhetoric (Part Ii), Boris I. Bittker

Tax Adviser

No abstract provided.

Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans

Tax Adviser

No abstract provided.

How Experiencing Eudaimonic Emotions Through Music Shapes Prosocial And Altruistic Behavior: Introducing A Unified Model Of Music-Listening-Induced Eudaimonia (Ummie), Rebecca Tukachinsky Forster, Daniel H. Spitz, Tal-Chen Rabinowitch, Roni Granot

Communication Faculty Articles and Research

This paper introduces the Unified Model of Music-Listening Induced Eudaimonia (UMMIE), which offers an integrated novel theoretical framework to explain how music listening promotes prosocial and altruistic outcomes. Drawing on communication and psychology research, UMMIE maintains that elicitation of eudaimonic emotions can be appraised inwards, towards oneself, and thus contribute to the individual's personal growth, wellbeing, and development, or outwards, by connecting to something bigger than oneself, to humanity in general, which could possibly then lead to enhanced prosocial and altruistic attitudes and behaviors. The model specifies musical, situational, and individual variables that serve as moderators and increase the likelihood …

Transdisciplinary Perspectives On Ai: The Fourth Annual Conference Of The European Culture And Technology Laboratory, Connell Vaughan, Ioana Madalina Moldovan, Silivan Moldovan, Noel Fitzpatrick

Books/Book Chapters

The fourth annual conference of the ECT Lab+ was hosted by Technical University of Cluj-Napoca over two days in October 2024 at the Cluj Innovation Park. The conference brought together experts from the Arts, Humanities, Social Sciences, Technology, and other fields to discuss and reflect on the advent of Artificial Intelligence and how the associated technologies are transforming how we live, work and study. Under the title Transdisciplinary perspectives on AI: Alternative Histories, Current Practices and Possible Futures the conference moved beyond simplistic technophila and technophobia to consider whether we can co-evolve with these new technologies which combine machine learning …

Apocalypticism And Prognostication In Early ShiʿI Literature, Mohammad Amin Mansouri

All Faculty Scholarship for the College of Arts and Humanities

This article studies the origins of Jafr, an apocalyptic, eschatological and occult book attributed to the first Shiʿi imam, ʿAlī ibn Abī Ṭālib (d. 661). While it remains unclear whether Jafr was ever physically composed, it became associated with lettrism (ʿilm al-ḥurūf) in medieval Sunni and Shiʿi literature. Jafr gradually evolved into a crucial component of Islamic occult traditions and influenced various cosmological theories as well as the letter-magic practices of prominent Sunni and Shiʿi occultists. Despite its historical significance, confusion regarding Jafr’s roots, authorship and content in Shiʿi sources from the third to fifth centuries AH …

Physician Peer Review: Just Culture And Practical Implementation In An Emergency Department, Christian Fromm, Monica Colicino, Merle A. Carter, Elizabeth M. Datner

Einstein Health Papers

BACKGROUND: Although regulatory agencies require hospitals to engage in peer review to maintain accreditation, quality assurance review processes are not standardized, and well-structured peer review of clinical cases involving medical errors and adverse events governed by Just Culture principles is not widespread. We implemented such an emergency department (ED) physician peer review process and performed an analysis of cases that underwent review.

METHODS: We formed an ED physician peer review committee at our institution guided by Just Culture principles, including promotion of a culture of safety to encourage open reporting of errors and near misses, and top-down leadership commitment to …

The Gastrointestinal Endothelin System: Receptors, Cellular Actions, And Involvement In Gastrointestinal Disorders, Arjun Singh, Rajvir Singh

Department of Medicine Faculty Papers

The gastrointestinal endothelin system regulates vital processes including motility, secretion, sensation, and inflammation. Endothelin-1 acts via endothelin A and B receptors expressed on diverse intestinal cells. Dysregulation of endothelin signaling underlies common gastrointestinal disorders such as inflammatory bowel disease and irritable bowel syndrome. Aberrant endothelin-1 production and endothelin A receptor activation contribute to the inflammation, pain hypersensitivity, impaired epithelial function, and smooth muscle hypercontractility characteristic of these diseases. Endothelin receptor antagonists may provide therapies for managing related symptoms. However, knowledge gaps exist regarding cell-specific signaling pathways, regulatory factors, and precise roles in intestinal pathologies. Elucidating these details and translating insights …

Creative Evaluators: When Machines Evaluate Us, Kuakou Bossou, Margareta Ackerman

Computer Science and Engineering

The Computational Creativity literature stresses the importance of evaluation in computational creativity systems in addition to generative capabilities. But, what about machines that only evaluate? When it comes to co-creative systems, humans often take on the primary evaluative role, while machines assist with the generation of creative artifacts. In this paper, we propose flipping the paradigm, envisioning machines that (only) evaluate humans in the creative space. We call such machines Creative Evaluators whose end goal is to evaluate human-made artifacts and provides feedback to aid humans in the creative process, while the machine itself refrains from directly generating any content. …

Mucosal Melanoma: Mechanisms Of Its Etiology, Progression, Resistance And Therapy, Sofie-Yasmin Hassan, Thomas W. Flanagan, Sarah-Lilly Hassan, Sybille Facca, Youssef Haikel, Mohamed Hassan

School of Graduate Studies Faculty Publications

Mucosal melanoma (MM) is a rare, aggressive cancer whose incidence has increased continuously over the years. This subtype of melanoma arises from melanocytes on hairless surfaces, typically in the respiratory tract, gastrointestinal (GI) tract, and urogenital tract. The most common sites of occurrence include the head and neck, the anorectal region, and the vulvovaginal region, while the rare sites of MM are the urinary tract and the upper and lower GI tract, including the esophagus, duodenum and the gallbladder. MM arises in melanocytes of the ectodermal mucosa that originate from neural crest cells and migrate through embryonic mesenchyme to their …

Adolescent Sexting: An Exploration Of Teacher’S Perspectives Of The Relationship And Sex Education (Rse) Based Curriculum, Grace Byrne, Leigh-Ann Sweeney, Sinead Tobin

Irish Journal of Applied Social Studies

Sexting has emerged as a normative aspect of adolescent sexual exploration in Ireland and internationally. While much attention has been given to the risks and negative aspects of sexting, contemporary literature highlights the potential positives associated with adolescent sexting. Within this precarious context, little is known about the attention sexting commands within formal education of adolescents in Ireland. To better understand teachers’ perspectives of the positionality of sexting within Relationship and Sex Education (RSE) curriculum in Ireland, the researchers employed a qualitative interpretivist approach in interviewing eight RSE teachers actively delivering sex education in Irish secondary schools. Teacher’s narratives were …

Ottawa Needs Legal Tools To Hit Back In Trade Wars, Barry Appleton

Other Publications

No abstract provided.

Met Overexpression Is Associated With Superior Immunotherapy Benefit In Advanced Non-Small Cell Lung Cancer, Hui Li, Lingzhi Hong, Pedro Rocha, Rafael Bach, Luisa M Solis Soto, Waree Rinsurongkawong, Bingnan Zhang, Haniel A Araujo, Yasir Y Elamin, Mehmet Altan, Claudio A Arrechedera, Jianling Zhou, Khaja B Khan, Wei Lu, Elliana Young, Carl M Gay, Tina Cascone, Lauren A Byers, Ferdinandos Skoulidis, George Blumenschein, Frank V Fossella, Anne Tsao, Marcelo V Negrao, Natalie Vokes, Jia Wu, Hai T Tran, Ignacio I Wistuba, J Jack Lee, Don L Gibbons, Ara A Vaporciyan, John V Heymach, Xiuning Le, Jianjun Zhang

Faculty, Staff and Student Publications

Background/objectives: MET overexpression is common in non-small cell lung cancer (NSCLC). The correlation between MET overexpression and immune checkpoint inhibitor (ICI) efficacy in NSCLC is underexplored.

Methods: In this retrospective observational cohort study, we curated a dataset of 279 stage IV NSCLC patients who received ICI treatment and had MET expression assessed by CLIA-certified immunohistochemistry (IHC) assay. MET expression was graded on a scale from 0 to 3+, with overexpression defined as 2+ or 3+. Clinicopathological features associated with MET expression were assessed using logistic regression. Overall survival (OS) and progression-free survival (PFS) were evaluated via Kaplan-Meier analysis and the …

Rewilding Gender: Toward Relational Understandings Of ‘The Wild’, Kim Ward

School of Geography, Earth and Environmental Sciences

This commentary reframes gender and rewilding through a relational understanding of wildness. Moving beyond a binary lens of ‘the wild’, it examines how gendered relations shape rewilding's material, emotional, and epistemic dimensions. Centring relational wildness exposes how rewilding challenges masculine imaginaries of control and ownership while opening space for more equitable multispecies relations.

Self-Harm In Indonesian Adolescents And Undergraduates (2015–2025): A Bibliometric And Science-Mapping Study With Guidance And Counseling Implications, Febranti Putri Navion, Wikan Galuh Widyarto, Khilman Rofi' Azmi, Muhammad Sholihuddin Zuhdi, Febri Tri Cahyono, Muchammad Saiful Machfud, Alfan Arifuddin

Buletin Konseling Inovatif

The objective of this study is to map a decade (2015–2025) of Indonesian research on self-harm among secondary-school students and undergraduates while examining its implications for guidance and counseling practice in schools and universities. The methods applied were a bilingual, population-bounded bibliometric design in which data were retrieved from Google Scholar using Publish or Perish (PoP), screened through a PRISMA-guided protocol, and analyzed with performance indicators such as annual output, sources, top documents, and citation trends, complemented by science-mapping techniques including keyword harmonization and VOSviewer-based co-word networks. The results show that from 440 records initially retrieved, 119 studies met the …

The Moderating Effect Of Job Attitudes On Relationship Between Personality Traits And Employees Performance: An Applied Study On Ministry Of Education In Saudi Arabia, Waleed Rashed Alshery

UB Journal for Humanities

Current study aims to provide empirical evidence regarding the impact of personality traits (extraversion, neuroticism, conscientiousness, agreeable and openness to experience) on the employees' performance. Moreover, the paper is focused on investigating the moderating effect of job attitudes on the relationship between personality traits and employees' performance. The model of the study was developed based on relevant theoretical background. To examine the hypothesized model, the quantitative research design was employed. This study used the systematic sampling. 550 questionnaires were distributed among the employees working in the higher education system of KSA. 325 questionnaires were returned and were usable for analysis. …

“It’S All Fun And Games Until Someone Loses An Eye (-Test): On The Presence And Consequences Of An Argument Scheme That Re-Works Our Notions Of Evidence And Support”, Matthew P. Brigham

Studies in Debate and Oratory

This essay explores an argument scheme commonly employed in sport communication, the “Eye Test,” which claims that a good faith watching of two teams or athletes, for instance, provides its own evidence as to which is superior. A distinction is drawn between a weak version of the argument, the earned eye test, and the strong version, the universal eye test. Focusing on the latter, which does not rely on expertise but claims that any individual should be able to see the proof of the argument, the essay explores a range of everyday and public sphere arguments that operate …

Front Matter, Editors Of Comparative Labor Law & Policy Journal

Comparative Labor Law & Policy Journal

Volume 45, Number 3

Gill V. Gill, 141 Nev. Adv. Op. 58 (Nov. 26, 2025), Shahana Polselli

Nevada Supreme Court Summaries

No abstract provided.

Clark Cnty. Sch. Dist. V. Dist. Ct. (Angalia B.), 141 Nev. Adv. Op. 58 (Nov. 26, 2025), Shahana Polselli

Nevada Supreme Court Summaries

Clark Cnty. Sch. Dist. v. Dist. Ct. (Angalia B.) holds that routine emails on a school district’s server are not accessible education records under federal and state law, unless intentionally maintained as institutional student records.

Protective Role Of Salicylic Acid Against Abiotic Stresses In Horticultural Crops: A Review, Faisal Hayat, Xiaoyun Zhang, Mohammed Alyafei, Fareeha Shireen, Ummara Khan, Sumeera Asghar, Sezai̇ Erci̇şli̇, Karthishwaran Kandhan, Mohamed S. Sheteiwy, Yali Zhang, Xiaoyan Lu

Turkish Journal of Botany

Environmental stressors such as drought, floods, salinity, extreme temperatures, and heavy metal toxicity are major threats to horticultural plants because they disrupt plant physiological mechanisms, leading to reduced yield and quality. Salicylic acid (SA) is a plant hormone that regulates various physiological and biochemical functions in plants. Moreover, it regulates hormonal balance, enhances the absorption of essential nutrients, promotes photosynthesis and the production of antistress compounds, and improves stress resistance. This comprehensive review explains several physiological and biochemical activities that are affected by SA under stressful conditions, such as stomatal regulation, antioxidant defense systems, osmotic adjustment and gene expression regulation. …

Comparative Cytogenetics Study Via Fluorescent Chromosome Banding Of Three Solanum L. Species, Mona Abd Elgawad, Rim Hamdy, Ibrahim El Garf, Amany Sallam Abdo

Turkish Journal of Botany

Solanum L. subg. Solanum sect. Solanum has a wide distribution in Egypt with multiple overlapping morphological features, rendering the taxonomy of the Solanum nigrum complex difficult at the species level. This study focused on the S. nigrum complex, which consists of S. nigrum L., S. sinaicum Boiss., and S. villosum Mill. Cytogenetic characterization can provide additional taxonomic data and can be used to evaluate genetic diversity at the species level. We performed karyotype analysis of 3 Egyptian species for the first time by studying fluorescence banding patterns via 4’6-diamidino-2-phenylindole (DAPI) and chromomycin A3 (CMA). The three species vary noticeably in …

“The Greatest Invasion In History”: The Nineteenth Century Nativist Theory Behind Trump’S 2025 Immigration Agenda, Tamara Shamir

NULR Online

No abstract provided.

Introduction, Einat Albin

Comparative Labor Law & Policy Journal

PRIVACY PROTECTION has become an increasingly complex and controversial issue, fuelling academic and policy discussions, particularly in relation to new technological advancements. On one hand, there are concerns arising from new technologies becoming the “Big Brother” who is “watching you,” to borrow George Orwell’s iconic phrase from his dystopian novel 1984 — a true panopticon, a modern system of power infringing upon individual liberty, autonomy, and dignity. Concerns also arise from the blurring of boundaries between work life and private life, a phenomenon closely associated with these technologies, which encroach on individuals’ private spheres. On the other hand, some argue …

Bring Your Own Device — Now Hand It Over! Rescuing Workers’ Privacy During Data Searches, Virginia Mantouvalou, Michael Veale

Comparative Labor Law & Policy Journal

Technological advancements pose serious threats to workers’ privacy. This article focuses on practices that greatly blur the line between workers’ private life and life at work, such as the practices of “bring your own device,” and linking cloud storage to personal and work devices. The first sees workers allowed to use personal devices for work-related activities, potentially for several employers. The second sees workers using online storage for personal and professional reasons, linking this storage to personal and work devices. Such practices can be useful for workers. However, they also present challenges for workers’ privacy, particularly when other legal frameworks …

Privacy As Professional Identity, Einat Albin

Comparative Labor Law & Policy Journal

This article explores an important course of action to safeguarding privacy in the workplace, grounded in the professional identity of workers and their corresponding moral and ethical duties towards clients or patients. Described as “privacy as professional identity,” this concept is developed through two key contributions. First, the article argues that workers who are ethically and legally obligated to protect the confidentiality and privacy of their clients or patients — such as psychologists and lawyers — also inherently safeguard their own personal privacy. This argument is substantiated through illustrative examples and anchored in theoretical frameworks concerning the right to privacy. …

Liability, Property, And Inalienability Rules In Employee Data Regulation, Matthew T. Bodie

Comparative Labor Law & Policy Journal

Legal protections for workers’ data have usually taken the form of privacy protections designed to deter data processing that is excessive or invasive. Such protections generally fall into the category of liability rules, under which rights can be infringed as long as compensation is provided for the violation. As Guido Calabresi and A. Douglas Melamed have described in “Property Rules, Liability Rules, and Inalienability: One View of the Cathedral,” liability rules are contrasted with either property rules that prevent the involuntary transfer of rights or inalienability rules that prohibit rights transfers altogether. This article explores how property rules and inalienability …

Comment - When Three For Tango Is Too Much: An Employee’S Constitutional Right To Privacy, An Employer, And A Representative Union, Edo Eshet

Comparative Labor Law & Policy Journal

IN THIS SHORT COMMENT, I would like to inquire about the boundaries of the representative union’s mandate regarding protecting the employee’s right to privacy. I will briefly present Emanuele Dagnino and Matthew Bodie’s articles and then explore the ability of the representative union to deal with the employee’s constitutional right to privacy (Bodie, 2025; Dagnino, 2025).1 This comment will focus on the Israeli legal representation model, which may provoke intriguing questions concerning other jurisdictions. So, let us begin our dance.

Data-Driven Collective Rights, Tomer Shadmy

Comparative Labor Law & Policy Journal

Technological asymmetries in data-driven workplaces increasingly shape power dynamics between employers and employees. This article argues that safeguarding workers’ rights requires transforming collective labour rights into collective technological capabilities. Rather than viewing data rights narrowly as privacy issues, it reframes them as central to broader labour protections. As artificial intelligence enhances employers’ ability to monitor and exploit worker data, workers must be equipped with tools to analyse and act on their collective data. Employers now extract significant value from aggregated personal data, positioning workers as unwitting data providers and limiting workers’ agency. While current laws focus on individual data rights, …