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The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel Dec 2025

Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel

Tax Adviser

No abstract provided.


Tax Clinic, Walter C. Frank Dec 2025

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.


Final Accumulation Trust Regulations: Explained, Evaluated And Exemplified, Bernard Barnett Dec 2025

Final Accumulation Trust Regulations: Explained, Evaluated And Exemplified, Bernard Barnett

Tax Adviser

No abstract provided.


Role Of Recreational Fisher Information In Fisheries Management, Rebecca M. Krogman, Stephen M. Taylor, Aaron J. Adams, Ross E. Boucek, Steven M. Lombardo, Chelsey A. Crandall, Susan F. Steffen, Alejandro Acosta, Eduardo Bone Moron, Sepp Haukebo, Kieran Hyder, Zachary M. Radford, Warren M. Potts Dec 2025

Role Of Recreational Fisher Information In Fisheries Management, Rebecca M. Krogman, Stephen M. Taylor, Aaron J. Adams, Ross E. Boucek, Steven M. Lombardo, Chelsey A. Crandall, Susan F. Steffen, Alejandro Acosta, Eduardo Bone Moron, Sepp Haukebo, Kieran Hyder, Zachary M. Radford, Warren M. Potts

Books & book chapters

Fisheries managers work with the three components of fisheries—biota, environment, and people - to achieve recreational, stewardship, and socioeconomic goals. Although manipulation of biota and the aquatic environment remains popular (e.g. harvest regulation, protecting or enhancing habitats, and guarding water quality), the human dimension of fisheries must also be considered throughout the fisheries management process. Managers can and should engage fishers in a myriad of ways, from identification of problems to guidance on alternatives, and from measurement of change to evaluation of success. In this chapter, we review common fisheries management goals and objectives; detail information needs stemming from those …


The Impact Of Screen Time Patterns On Digital Behaviour And Productivity: A Data Analytics Study Across Age Groups, Maytha Alshamsi Dec 2025

The Impact Of Screen Time Patterns On Digital Behaviour And Productivity: A Data Analytics Study Across Age Groups, Maytha Alshamsi

Theses

The increasing incidence of screen time of all ages has generated a greater interest in the effect of screens on the human psyche. This paper looks at behavioural data of 2, 000 individuals aged 13-64 to investigate the predictability of a composite mental- health score by various modalities of screen-time, lifestyle and psychological charac- teristics. We determine, based on exploratory statistics, multivariate regression and su- pervised machine-learned models, that in as much as the influence of total screen time and social-media consumption has significant relationships with worse mental health, the effects are small when juxtaposed to those of lifestyle and …


Enhancing Advanced Persistent Threat Detection With Federated Learning And Neural Networks For Secure Cloud Computer Environment, Baydaa Flayyih Hasan, Wafaa Ayoub Kassara, Bushra Raad Zahi Dec 2025

Enhancing Advanced Persistent Threat Detection With Federated Learning And Neural Networks For Secure Cloud Computer Environment, Baydaa Flayyih Hasan, Wafaa Ayoub Kassara, Bushra Raad Zahi

Mesopotamian Journal of CyberSecurity

Rapid internet expansion and global cloud storage use have heightened the risk of stealthy, persistent, multi-stage Advanced Persistent Threats (APTs). Distributed and resource-limited cloud environments make identifying these stealthy and dynamic threats difficult for traditional Intrusion Detection Systems (IDSs). This paper present FedNN-APT, a Federated Learning (FL) and hybrid Neural Network (NN) APT detection system to overcome these difficulties. High detection accuracy and distributed, privacy-preserving training over several cloud devices are achieved by this approach. FedNN-APT integrates Gated Recurrent Units (GRUs) and Convolutional Neural Networks (CNNs) to learn temporal and spatial APT behavior features effectively. The framework trains local models …


The Tax Adviser, Volume 3, Number 9, September 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 9, September 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Planning For Nonresident Alien Investors In U.S. Income Producing Realty, Donatello M. Rosignoli, Burton A. Landy Dec 2025

Tax Planning For Nonresident Alien Investors In U.S. Income Producing Realty, Donatello M. Rosignoli, Burton A. Landy

Tax Adviser

No abstract provided.


Proposed Regulations: Comments, Herbert Finkston Dec 2025

Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Dec 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo Dec 2025

Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo

Tax Adviser

No abstract provided.


Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz Dec 2025

Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Proposed Regulations: Comments, Herbert Finkston Dec 2025

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Tax Clinic, Herbert J. Lerner Dec 2025

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.


Salary With The Fringe On Top, Les Greenberg Dec 2025

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.


Political Contributions Now Provide Tax Benefits, Robert Feinschreiber Dec 2025

Political Contributions Now Provide Tax Benefits, Robert Feinschreiber

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston Dec 2025

Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston

Tax Adviser

No abstract provided.


Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago Dec 2025

Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Dec 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.


Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng Dec 2025

Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng

Tax Adviser

No abstract provided.


Comprehensive Risk Assessment For Construction Site Managers In Kosovo: A Mixed-Method Approach, Muhamet Ahmeti, Besian Sinani Dec 2025

Comprehensive Risk Assessment For Construction Site Managers In Kosovo: A Mixed-Method Approach, Muhamet Ahmeti, Besian Sinani

Journal of Sustainable Construction Materials and Technologies

This study developed and validated a hybrid ISO 31000:2018 Kosovo-compliant risk assessment framework tailored for construction site managers operating within transitional economies. The research employed audits of 20 ISO-certified contractors in Pristina, Kosovo, along with field observations, interviews, and quantitative risk matrices. The findings indicate a critical concentration of risk, with 70% of firms classified as "High" or “Very High” risk. The most prevalent hazards identified were working at height without collective protection, unprotected electrical systems, and manual handling of heavy materials. Regression analysis revealed that firms with a designated safety champion achieved significantly lower risk scores, whereas those with …


Piezoelectric Concrete: A Smart Material Approach For Energy-Harvesting Structural Technologies, Dianah Mazlan, Vynotdni Rathinasamy, Naveen Kumar, Liu Chunpeng, Elango Elango Dec 2025

Piezoelectric Concrete: A Smart Material Approach For Energy-Harvesting Structural Technologies, Dianah Mazlan, Vynotdni Rathinasamy, Naveen Kumar, Liu Chunpeng, Elango Elango

Journal of Sustainable Construction Materials and Technologies

The rapid growth of urban infrastructure demands innovative materials that not only support structural performance but also contribute to sustainability through energy harvesting. Piezoelectric concrete, which integrates ceramics, polymers, nanomaterials, and bio-based fillers into cementitious matrices, has emerged as a promising solution. This review systematically explores the fundamentals of piezoelectricity in concrete, highlighting how stress-induced electromechanical coupling enables both energy harvesting and structural health monitoring. The paper critically evaluates major material systems including PZT ceramics, PVDF polymers, hybrid nanocomposites, and emerging bio-based materials, alongside their integration strategies such as embedded and surface-mounted approaches. Applications across pavements, bridges, and smart buildings …


The Sexual Assault And Violence Experiences Questionnaire: Community-Developed Items For Gathering Sexual Violence Histories With Displaced Women, Meredith A. Blackwell Dec 2025

The Sexual Assault And Violence Experiences Questionnaire: Community-Developed Items For Gathering Sexual Violence Histories With Displaced Women, Meredith A. Blackwell

Psychology ETDs

Improving measurement of sexual violence has contributed to major policy changes in the United States. However, research on sexual violence largely overlooks those exposed to conflict and displacement: a population especially at risk. Assessment measures often ignore contextual features and use phrasing that is vulnerable to underreporting. This community-based participatory research project collaborated with cultural experts from Mexico/Central America and Afghanistan to develop a preliminary item list for a self-report measure of prior sexual violence. Analysis of focus group data from 30 women revealed a range of sexual violence experiences, and provided critical phrasing used to form an item list …