Digital Commons Network^™

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.

In Re: Kudzai Shonhai

2025 Decisions

USDC for the Middle District of Pennsylvania

Season 2 Episode 8: Where It Stops, No One Knows, Sara Gras

Season 02

While new scandals coming to light weekly, the growth of online sports betting hasn’t slowed. There are still new markets and opportunities to explore, including women’s and youth sports. In fact, it is difficult to imagine who could ever disrupt this wildly successful industry – except, of course, an industry that’s figured out a way around all the rules and regulations.

Features excerpts of interviews with:

Cole Wogoman, Senior Manager, Government Relations and League Partnerships
National Council on Problem Gambling

Ilya Beylin, Associate Professor of Law
Seton Hall Law School

Legal Materials Referenced:

• Central Hudson Gas & Elec. v. …

Request For An Advisory Opinion By The State Of Guatemala On Democracy And Its Protection Under The Inter-American Human Rights System: Expert Opinion, Notre Dame Law School Global Human Rights Clinic, Notre Dame Reparations Design And Compliance Lab, Diane A. Desierto, Francisco J. Urbina, Paolo G. Carozza, Anibal Perez-Liñan, Faisal Yamil Meneses, Nicolas Buitrago Rey, Ian Sheppard, Michelle Vasquez, Nick Polk, Carlos Chinchilla Mourra, Jose Cardona Sanchez, Pablo Proaño, Roselis Diaz De Freitas, Zolile Shude, Christian Mikala-Ofori, Rachel Cooper

Court Briefs

From Page 1

Notre Dame Law School Global Human Rights Clinic (NDLS GHRC) In collaboration with Notre Dame Reparations Design and Compliance Lab (ND Reparations Lab)

The undersigned Professors, staff lawyers, and researchers of the NDLS GHRC and the ND Reparations Lab respectfully submit this Expert Opinion for this Honorable Court’s consideration. 

1. The State of Guatemala has requested this Honorable Court to interpret specific provisions of the American Convention on Human Rights (e.g., Preamble first paragraph, Article 1 obligation to respect rights, Article 5 right to humane treatment, Article 8 right to a fair trial, Article 9 freedom from ex …

November 17 Elections, Census & Redistricting Update, Jeffrey M. Wice

Elections, Census & Redistricting Updates

No abstract provided.

Vol. 69, No. 12 (November 17, 2025)

Indiana Law Annotated

No abstract provided.

In Re: Jobadiah Weeks

2025 Decisions

USDC for the District of New Jersey

Susan Mcmasters V. Restaurant Brands International Inc

2025 Decisions

USDC for the Western District of Pennsylvania

Nashyrah Day V. New Jersey Department Of Corrections

2025 Decisions

USDC for the District of New Jersey

Use Of Calcium Modification In Percutaneous Coronary Intervention: A Comprehensive Review, Noyan Ramazani, Ala W. Abdallah, Michael V. Dicaro, Divyansh Sharma, Aditi Singh, Kachon Lei

Department of Internal Medicine Faculty Research

Calcified coronary lesions remain a challenge in percutaneous coronary intervention (PCI) in both situations of acute myocardial infarction (MI) and stable coronary syndrome. It significantly increases the risk of procedural complications due to difficulty in equipment delivery, balloon expansion, and stent delivery. Furthermore, stent thrombosis, dissection, perforation, and future in-stent restenosis occur more frequently in calcified coronary lesions, impacting repeat target vessel revascularization and increasing the risk of future MI. With intracoronary imaging (intravascular ultrasound and optical coherence tomography), peri-procedural success for treating calcified lesions has increased significantly. Different modalities of calcium modification techniques have since been introduced. This review …

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 …

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

Ptbp1 Variants Displaying Altered Nucleocytoplasmic Distribution Are Responsible For A Neurodevelopmental Disorder With Skeletal Dysplasia, Aymeric Masson, Catherine Gooch, Et Al.

2020-Current year OA Pubs

Polypyrimidine tract-binding protein 1 (PTBP1) is a heterogeneous nuclear ribonucleoprotein primarily known for its alternative splicing activity. It shuttles between the nucleus and cytoplasm via partially overlapping N-terminal nuclear localization (NLS) and export (NES) signals. Despite its fundamental role in cell growth and differentiation, its involvement in human disease remains poorly understood. We identified 27 individuals from 25 families harboring de novo or inherited pathogenic variants - predominantly start-loss (89%) and, to a lesser extent, missense (11%) - affecting NES/NLS motifs. Affected individuals presented with a syndromic neurodevelopmental disorder and variable skeletal dysplasia with disproportionate short stature with short limbs. …

Exploring Human Perception And Cognition In Expressing And Understanding Mechanical Designs, Yan-Ting Chen

Theses

Effective communication of mechanical designs through technical drawings requires geometric accuracy, efficiency, and an understanding of human perception and cognition. Although advances in computer-aided design (CAD) software have improved drawing precision and automation, current tools often overlook the spatial reasoning processes that users employ to interpret these representations. This study seeks to improve the accuracy and efficiency of human-computer interaction in CAD environments by examining how individuals perceive and interpret three-dimensional mechanical components within the context of technical drawings. A key focus is the identification of canonical and optimal views that align with intuitive human understanding. Through a series of …

Quality Improvement Project Assessment Of Emergency Department Staff Knowledge On Use Of Emergency Severity Index In A Critical Access Hospital: Implementation Of Emergency Department-Based Education Program., Amanda Taylor

Doctor of Nursing Practice Projects

In rural emergency departments, accurate triage is vital to ensuring patient safety and maximizing limited resources. This quality improvement project aimed to strengthen triage practices by enhancing nurses’ understanding and confidence in using the Emergency Severity Index (ESI), a standardized tool for assessing patient acuity. Ten registered nurses at a seven-bed critical access hospital participated in a structured educational program, guided by Lewin’s Change Theory and Benner’s Novice to Expert Theory. The intervention included hands-on training, real-world scenarios, and self-assessment surveys. After the program, nurses showed significant gains in both knowledge (mean scores rose from 70.0 to 88.9, p < .001) and confidence (from 13.5 to 23.2 out of 25). While the small sample size and short timeline were limitations, the results highlight the value of ongoing education in improving triage accuracy and patient care. This project offers a practical model for rural hospitals seeking to enhance emergency nursing practice and promote consistent, evidence-based decision-making.

Record Of The Late Jurassic Cordilleran Margin From Detrital Zircon Analysis Of The Galice And Mariposa Formations, California And Oregon, Kathleen D. Surpless, Calvin Barnes, Aaron Yoshinobu

Earth and Environmental Geosciences Faculty Research

Details of the Late Jurassic tectonic evolution of the North American continental margin remain controversial, but a clear understanding of Late Jurassic tectonics is essential for understanding subsequent terrane accretion and displacement. Upper Jurassic strata of the Galice Formation in the western Klamath Mountains province and the Mariposa Formation in the Western Sierra Nevada metamorphic province were deposited along the margin of North America during this critical time. The Galice and Mariposa Formations have long been correlated, and these strata are the youngest rocks deformed during Late Jurassic Nevadan deformation in Oregon and California. Published and new detrital zircon age …

The Echo: November 17, 2025, Taylor University

2025-2026 (Volume 113)

No abstract provided.