Digital Commons Network^™

Tax Clinic, William H. Gregory

Tax Adviser

No abstract provided.

Tax Litigation Reform, John J. Sexton, James P. Parker

Tax Adviser

No abstract provided.

Estate Planning: Accumulation Trusts And The ’76 Act - Simplification At A Price, Bernard Barnett

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 7, Number 12, December 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Regulation Of Income Tax Return Preparers Under The Tax Reform Act Of 1976, Thomas R. Hanley, William Stromsem

Tax Adviser

No abstract provided.

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.

Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz

Tax Adviser

No abstract provided.

System And Method For Explainable Deep Learning Fraud Detection Scores, David Sutton, Mark Anderson, Piotr Skalski, Yulia Rozanova

Defensive Publications Series

The present disclosure relates to a system for explaining deep learning fraud scores. The system comprises a deep learning model configured to process a sequence of raw transaction attributes and generate a fraud score. A concept definition framework includes a programmatically defined label set capturing semantic concepts associated with transactional behaviours. Concept activation vectors (CAVs) are established for each defined semantic concept based on historical transaction data. An integrated conceptual sensitivity (ICS) mechanism combines attributions from the deep learning model to the defined semantic concepts, providing an explanation for the generated fraud score. Additionally, a hierarchical explanation interface visualizes the …

Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados

Engaged Management ReView

This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …

From Face-To-Face To Interface: A Critical Review Of Human Relationships In The Digital Era, Zainb I. Mohammed, Lina M. Shaker

AUIQ Humanities and Social Sciences

The rise of digital technologies has significantly transformed the nature, structure, and experience of human relationships across multiple domains. This review critically examines how digital platforms such as social media, messaging applications, online dating sites, and AI-driven interfaces have reshaped interpersonal connections, including friendships, romantic relationships, and family dynamics. Drawing on interdisciplinary literature from psychology, communication studies, sociology, and media theory, the review explores themes such as digital intimacy, parasocial interactions, performative relationships, remote caregiving, and the ethics of AI-mediated emotional engagement. Special attention is given to underrepresented populations (e.g., older adults, neurodiverse individuals), as well as longitudinal and developmental …

Historical Methods Manual, Hollie Marquess, Brian Gribben

All Open Educational Resources

The Historical Methods Manual is a guide for history majors or students in history courses.

Joint Senate Meeting Minutes 10-28-2025, Unk Student Government

Joint Senate Meeting Minutes

No abstract provided.

The Ruling Relations Of Care: An Institutional Ethnography Of High-Risk Prenatal Care Experiences, Nicole L. Harris

USF Tampa Graduate Theses and Dissertations

Disrespect during pregnancy, labor, and delivery is common in the United States. The Centers for Disease Control and Prevention has estimated that approximately one in five women overall, and over 30% of Black women, report being ignored, dismissed, or verbally mistreated during their care. Public health efforts have primarily focused on individual-level interventions to improve patient-provider communication or reduce provider bias; however, these strategies have been critiqued for their limited scope and effectiveness in shifting outcomes. Instead, researchers and advocates have called for an examination of the structures that shape clinical encounters, including policies, protocols, workflows, and organizational culture. This …

The Black Community’S Appraisal Of Collective Trauma Events: Impact On Help-Seeking Behavior Intentions, Cherylle Ann Chapman

ETD Collection

Collective trauma is the psychological and emotional response to shared mass tragedies that impact entire communities and large groups of people. Individuals respond to these events in different ways, depending on factors such as their socioeconomic status, previous trauma exposure, the severity of the event, and their proximity to it. The effects of mass tragedies such as natural disasters, COVID-19, or neighborhood violence are heterogeneous. Some people may withdraw or isolate, while others have been found to exhibit resilience and psychosocial improvement. While previous research has primarily investigated collective trauma within the general population, less is known about how individuals …

1712-1715 Hdfc, Inc. V. Lambert

All Decisions

Landlord commenced a licensee/squatter holdover proceeding against the tenant, the daughter of the deceased prior tenant, seeking possession of a Project Based Section 8 apartment. The tenant asserted succession rights. The primary legal issue was whether the tenant's omission from the prior tenant's annual HUD recertification forms precluded her succession claim, given the building's Project Based Section 8 status. The court found that such an omission created a rebuttable presumption, not an absolute bar. After a trial where the tenant presented substantial documentary and testimonial evidence of co-occupancy that was largely unrefuted, the court ruled in favor of the tenant, …

Lo. Buildings Llc V. Brown

All Decisions

In this holdover proceeding, the tenant moved to dismiss, alleging the landlord failed to use the required Notice of Petition form mandated by 22 NYCRR § 208.42(b) and Administrative Order 163/19. The court found that the landlord's omission of the phrase "or are deaf or hard of hearing" from the interpretation services section constituted a substantive and fatal defect, akin to a defective predicate notice. Citing precedent, the court held the Notice of Petition was not amendable, thus granting the tenant's motion and dismissing the proceeding. The landlord's cross-motion was not considered.

Bottled Water, Daniel Jaffee

Sociology Faculty Publications and Presentations

Bottled water has transformed from a niche product into the most-consumed packaged beverage worldwide. This commodity is linked to broader struggles over human rights and social justice, the question of who owns nature, and the future of public goods. Bottled water's negative environmental externalities include high energy and carbon footprints and major plastic waste pollution caused by disposal of hundreds of billions of single-serving plastic bottles. These dynamics have generated oppositional movements that are both contesting bottled water consumption and resisting the industry's extraction of groundwater. Recent scholarship emphasizes bottled water's impacts on public tap water and its relationship to …

Commonwealth Times 2025-10-29

Commonwealth Times, 1969-

No abstract provided.

Rocky Freeman V. J. Lincalis

2025 Decisions

USDC for the Middle District of Pennsylvania

Student Senate Meeting Minutes October 29, 2025, Student Senate-Winona State University

Student Senate Meeting Minutes

This document is the official Winona State University Student Senate Minutes for October 29, 2025.

A Core Proposal For Budget Caring - Will The E.U. Adopt A Progressive Corporate Tax?, Domenico Imparato, Reuven S. Avi-Yonah

Articles

On 16 July 2025, the European Commission unveiled its proposed EU budget for the 2028–2034 period, representing a nearly EUR two trillion fiscal commitment for the bloc’s taxpayers – both individual and corporate. As leaked by some media outlets in the days leading up to the official announcement, the EU budget would introduce a new mechanism known as the ‘Corporate Resource for Europe’ (CORE). In the Commission’s proposal, CORE is described as a ‘financial contribution’ from the corporate sector, intended to become part of the European Union’s system of own resources. In practical terms, however, it would function as a …

Chromatin Profiling Identifies Putative Dual Roles For H3k27me3 In Regulating Cell Type-Specific Genes And Transposable Elements In Choanoflagellates, James M Gahan, Lily W Helfrich, Laura A Wetzel, Natarajan V Bhanu, Zuo-Fei Yuan, Benjamin A Garcia, Robert J Klose, Alex De Mendoza, David S Booth

2020-Current year OA Pubs

Chromatin-based mechanisms contribute to the exquisite regulation of gene expression during animal development. But how those mechanisms evolved remains elusive. Here we investigate chromatin regulatory features in the closest relatives of animals, choanoflagellates. In a model choanoflagellate Salpingoeca rosetta, we compare chromatin accessibility and histone modifications to gene expression. Accessible genomic regions in S. rosetta primarily correspond to gene promoters, and we find no evidence of distal gene regulatory elements that resemble enhancers deployed to regulate developmental genes in animals. Remarkably, the histone modification H3K27me3 decorates genes with cell type-specific expression, revealing a functional similarity in S. rosetta and animals. …

Minutes From October 29 2025, University Senate

University Senate Minutes

Minutes from October 29 2025 University Senate Meeting

Integrating Doctrine & Diversity Speaker Series: Academic Freedom In Polarized Times: A Conversation With Three Law Deans 10-29-2025, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.

Effects Of Hydrological Connectivity On Created Marsh Sustainability, Katie Swann

LSU Master's Theses

While efforts are being made to curb the high rate of coastal land loss in Louisiana, and even to restore ecosystem services and functions, it is generally accepted that restoration of these areas and functions is not a one-to-one value. It may take decadal time scales to reach efficient functional processing of nutrients and carbon storage rates, which may never reach true capacity comparable to similar naturally-organized systems. Although it is imperative to preserve these areas, restoration of ecosystem services and biogeochemical processes of coastal wetlands are preferable to future without action scenarios. Effectively directing the use of the limited …

Effects Of Prematuration Treatment On Developmental Competence Of Domestic Cat Oocytes, Victor F. Medina

LSU Master's Theses

Wild felids are experiencing population declines because of anthropogenic factors. As a result, there is a need for ex situassisted reproductive technologies (ART) for captive wild felids. Fortunately, domestic cats are an excellent model for developing ART for other felids. The aims of this thesis were to evaluate the potential effects of “holding” oocytes for 18 hours and different media sources, mimicking transport for ART on oocyte development and competence for ART. In the first study, 320 cumulus oocyte complexes (COCs) were allotted to 4 groups: group 1 COCs were fixed and DNA stained shortly after collection; group 2 …

Computational Nanoscale Investigations Of Structure, Dynamics, And Reactivity At Solid–Liquid Interfaces, Golam Azom

LSU Doctoral Dissertations

Interfaces where two or more condensed phases meet govern phenomena central to catalysis, electrochemical energy conversion, separations, and environmental remediation. Their structural heterogeneity and dynamic nature make them challenging to probe experimentally, but computer simulations provide molecular-level insights into processes that remain inaccessible to experiments. This dissertation employs ab initio molecular dynamics (AIMD), classical molecular dynamics, and machine-learned interatomic potentials to investigate the structure, dynamics, and proton transport at graphene oxide (GO)–liquid interfaces.

The first project explores aqueous GO interfaces across a spectrum of oxidation states that extends from highly oxidized sheets to fully reduced graphene. Deep neural network force …

Transcriptome And Gene Expression Profiling Of Sweetpotato Responses To Nitrogen And Phosphorus Deficiency During Storage Root Formation, Lisa I. Arce

LSU Doctoral Dissertations

Nitrogen (N) and phosphorus (P) are essential macronutrients required by plants for normal growth and development. In sweetpotato [Ipomoea batatas (L.) Lam.], these nutrients are the most limiting factors affecting both yield quality and quantity. While most research focuses on agronomic responses and genomic analyses, limited research has examined transcriptomic responses to nutrient stress in sweetpotato. Here, we employed next-generation sequencing to investigate the molecular mechanisms underlying N and P deficiency responses in cultivar 'Bayou Belle' (BB). We utilized root tip tissue and investigated responses during the critical stage of root development and storage root formation at 5, 10, …

Short Term Hemodynamic Effects Of Atrial Fibrillation In A Closed-Loop Human Cardiac-Baroreflex System, Oluwasanmi Adeodu, Michelle Gee, Babak Mahmoudi, Rajanikanth Vadigepalli, Mayuresh V. Kothare

Department of Pathology, Anatomy, and Cell Biology Faculty Papers

Atrial fibrillation (AF) remains the leading cardiac cause of stroke and AF-related death rate in the United States has been increasing for over twenty years. While the effect of standalone AF on heart rate is well established, there is a lack of clarity on its impact on other critical hemodynamic metrics. This is ostensibly due to interaction with other common comorbidities, especially hypertension. In addition, AF has a complex relationship with the state of the baroreflex. Evidence indicates that baroreflex sensitivity (BRS), the ability of the intrinsic cardiac control system to initiate parasympathetic response, is suppressed during AF. Therefore, a …