Digital Commons Network^™

Washington Report: Tax Reform-Foreign Income, Joel M. Forster

Tax Adviser

No abstract provided.

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.

Agribusiness: Operating As A Corporation, William L. Lucas, Arthur O. Wilkonson

Tax Adviser

No abstract provided.

Tax Clinic, Donald C. Siekmann

Tax Adviser

No abstract provided.

Limited Partnerships: The Irs Attack On Tax Shelters, Sol B. Stiss

Tax Adviser

No abstract provided.

Estate Planning: The Why And How Of Corporate Buy-Out Agreements, Harry M. Linowes

Tax Adviser

No abstract provided.

Going Private: Tender Offer Redemptions For Cash Or Securities (Part I), James S. Eustice

Tax Adviser

No abstract provided.

“We Sing Too:” Pedagogical Approaches For Listening To Children In Indigenous Picturebooks, Rachel Stubbs, Anja Dressler Araujo, Kari Dressler, Jadyn Fischer-Mcnabb, Aubrey Hanson, Erin Spring

Occasional Paper Series

This article explores how storytelling, particularly through picture books, facilitates learning across boundaries of age, culture, gender, and education. In this article, we emphasize the value of picture books in integrating Indigenous oral traditions into the classroom, highlighting how these texts foster a reciprocal relationship between listener and storyteller. By focusing on the act of listening, our article argues that Indigenous picture books require active participation and decentering of the individual, positioning listeners as part of a larger collective. This article also underscores the importance of viewing children as active, responsible, and agential members of their communities, aligning with Indigenous …

“I’M From The Federal Government And I’M Here To Help”: An Examination Of How Firekeeper’S Daughter Educates About Settler Colonialism, Robert Petrone

Occasional Paper Series

This essay offers an examination of various ways Angeline Boulley’s best-selling, award-winning Indigenous Young Adult novel, Firekeeper’s Daughter attends to and educates about settler colonialism. At the core of this analysis is the guiding question: In what ways does Firekeeper’s Daughter illuminate the ongoing social structure of settler colonialism within the context of what is currently known as “The United States”? Specifically, this analysis focuses on the topics of Native identity, including colonial mechanism of blood quantum; and the ways institutions such as the FBI operate from values and epistemologies of compartmentalization and deficit notions of Native Peoples. Across this …

The Tax Adviser, Volume 6, Number 10, October 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster

Tax Adviser

No abstract provided.

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.

Stock Redemptions: The Mystery Of The Disappearing Basis, Kenneth H. Heller

Tax Adviser

No abstract provided.

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.

Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part Ii), Keith A. Tucker

Tax Adviser

No abstract provided.

Reits: Tax Considerations In Troubled Times, Barry S. Auerbach, Burton M. Mirsky

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 6, Number 9, September 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Estate Planning: The Private Annuity: What, Why And How, Edward N. Delaney

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part I), Keith A. Tucker

Tax Adviser

No abstract provided.

A Multimodal Transformer Approach To Joint Video Chapterization And Summarization, N/A

Defensive Publications Series

This disclosure describes a system for automated video chapterization and summarization that can use a large multimodal transformer architecture. The system can process a video's visual frames, audio track, and speech transcript, and may employ a hierarchical attention mechanism to capture both local and global dependencies across modalities. The model may be pre-trained on a dataset of chapterized videos using techniques such as masked modeling and a chapter prediction task. A classification head can be used to predict chapter boundaries, and a decoder network can generate summaries. This approach provides a method for generating chapters and summaries in a joint …

Apparatus For Accelerated Testing Of Thermal Interface Material, Nabeel Zafar

Defensive Publications Series

This disclosure describes apparatus and techniques to accelerate the testing of thermal interface materials (TIM) in electronic devices. Per the techniques, mechanical stresses induced by integrated circuit (IC) package warpage are simulated by applying a controlled and rapid thermal profile to either an electrically non-functional IC package assembly or to a multi-metal stack, both of which mimic the thermo-mechanical behavior of an actual package. By decoupling the mechanical stress study from electrical functionality, the techniques enable early-stage, cost-effective, and rapid evaluation of TIM pump-out and degradation. This test fixture allows different temperature/power cycle profiles (ramp rate and dwell times) to …

Faculty Senate Executive Committee Agenda November 17, 2025, Utah State University

Faculty Senate & Faculty Senate Executive Committee

• 3:00 Call to Order
• Approval of Minutes October 20, 2025
• 3:05 University Business
• 3:20 Faculty Senate Business
• 3:35 Information
• EPC Report - November 6, 2025
• 3:40 Report
• Honors Program Annual Report
• USUSA Annual Report
• Faculty Evaluation Committee
• 4:05 Old Business
• 4:10 New Business
• Adjourn: 4:30 pm

Trailblazing Pathways: Personal Traits Fueling Success For Underrepresented Minority Entrepreneurs, Rebecca P. Wilson

Dissertations

This study examines how entrepreneurial personality traits influence business outcomes among underrepresented minority entrepreneurs in the United States. Specifically, it investigates the effects of entrepreneurial self-efficacy, locus of control, risk tolerance, and extraversion on entrepreneurial performance, as well as the moderating role of grit and the mediating role of business networking. Although underrepresented minority entrepreneurs contribute significantly to innovation and economic growth, they continue to face persistent barriers, including limited access to capital, mentorship, and supportive entrepreneurial ecosystems. Guided by Trait Theory of Entrepreneurship and Social Cognitive Theory, this study employed a quantitative, cross-sectional survey design with embedded open-ended questions …

"We Blink With One Eye Open. They Sleep With One Eye Close": A Qualitative Analysis Of Conflict And Resolution From The Perspective Of Correctional Staff, Staci M. Richardson

Morehead State Theses and Dissertations

A thesis presented to the faculty of the Caudill College of Arts, Humanities and Social Sciences at Morehead State University in partial fulfillment of the requirements for the Degree Master of Arts by Staci M. Richardson on November 17, 2025.

Unraveling Assumed Similarities: North Korean Defector Students’ Navigation Of Social Capital And Habitus In South Korean Education, Ini Kim, Younkyung Hong

Teaching and Learning Faculty Publications

This study examines North Korean defector students’ experiences navigating social and cultural norms and expectations within South Korea’s educational systems and institutions. North Korean defectors often strive to acquire and perform cultural capital and establish valid habitus in the new context, which can lead to feelings of alienation, exclusion, and discrimination. Drawing on Bourdieu’s concept of cultural capital and habitus, we analyze how these norms and hierarchies are maintained and reproduced, particularly within the context of assumed cultural and linguistic homogeneity between North and South Korea. We employ critical discourse analysis (CDA), recognizing discourse as a social and socially influenced …

In Re: Kudzai Shonhai

2025 Decisions

USDC for the Middle District of Pennsylvania

Faculty Senate Executive Committee Minutes November 17, 2025, Utah State University

Faculty Senate & Faculty Senate Executive Committee

• Call to Order
• Approval of Minutes - October 17, 2025
• University Business
• Faculty Senate Business
• Information
• EPC Report - November 6, 2025
• Report
• Honors Program Annual Report
• USUSA Annual Report
• Faculty Evaluation Committee
• Old Business
• New Business
• Adjourn: 4:46 pm