Digital Commons Network^™

’76 Act And Other Developments Affecting Exempt Organizations And Charitable Giving, Wallace E. Shrekgast, Steven Lipner

Tax Adviser

No abstract provided.

Washington Report: Irs Suspends Sec. 274 Question On 1977 Form 1120, Thomas R. Hanley, William R. Stromsem, Arthur J. Dixon, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Tax Clinic, William R. Sutherland

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Consolidated Returns, Burton M. Mirsky, Steven L. Protass

Tax Adviser

No abstract provided.

Proceedings Of The 2025 Undergraduate Research Day, Rebecca Day Babcock Dr., Mohamed Zobaa

UTPB Student Research Day 2026

No abstract provided.

Watching The Clock: Time-Tracking And The Erosion Of Privacy And Dignity At Work, Tammy Katsabian

Comparative Labor Law & Policy Journal

This article examines the rise of time-tracking technologies as a dominant form of digital workplace surveillance and their implications for workers’ privacy and dignity. Often framed as neutral tools for enhancing productivity, these systems embed continuous algorithmic oversight into daily work routines, intensifying managerial control and reshaping the employment relationship. Drawing on legal, philosophical, and socio-technical scholarship, the article argues that privacy and dignity are mutually reinforcing values, both of which are undermined by pervasive surveillance practices. Privacy is not treated here as a waivable entitlement grounded in individual consent, but rather as a structural safeguard that protects autonomy and …

Environmental Citizenship And Behavioral Determinants Of Wind Farm Tourism: Evidence From Grass Skyline, Zhangjiakou, China, Danqing Liu, Leonardo Jackson, Randall S. Upchurch, Catherine Johnson

Plymouth Business School

This study examines the intersection of renewable energy and tourism by exploring why domestic tourists visit wind farm sites for recreation. Traditionally seen as industrial facilities, wind farms are now recognized as dual-purpose attractions that promote environmental awareness and local economic growth. Using the Value–Belief–Norm (VBN) theory, Theory of Planned Behavior (TPB), and New Environmental Paradigm (NEP) as theoretical lenses, we investigate the psychological, social, and cultural factors influencing wind farm tourism. The key determinants of tourist behavior include attitudes, subjective norms, perceived behavioral control, personal norms, and environmental beliefs. Structural equation modeling (SEM) indicates that personal norms have the …

God And Indiana Jones, Andrew Hronich

Liberty Theological Review

This article explores the implications of the divine authorial analogy in relation to theological determinism, offering in place of the divine authorial analogy the divine playwright analogy. The divine playwright analogy brings into conversation issues regarding informed consent in conjunction with the problem of involuntary suffering. Understanding God in terms more akin to a playwright than an author thereby bestows greater dignity and autonomy upon God's creatures, allowing for improvisation within the broad parameters of God's providence. Hence, the divine playwright analogy maintains the beneficial aspects of the divine authorial analogy, such as the commitment to God's ontological priority over …

Deuteronomy And Ane Worldview Apologetics In A Postmodern Context, Eric Mcconnell

Liberty Theological Review

Postmodern Christianity seeks to divorce the miraculous and divine elements from Scripture and shape biblical morality in a way that relates to postmodern culture. Responding to Postmodern Christianity’s errors requires a consistent literal hermeneutic in one’s exegesis and a sound biblical framework in one’s apologetic method. The message of Deuteronomy presents a possible paradigm for this task, as its contents present a culturally-relevant polemic against false maxims and errant religion that God’s people faced within their own milieu. Moses’ polemic in Deuteronomy 4 presents a paradigm that would be employed by the prophets to counter the faulty syncretistic worldview that …

A Bilingual Jesus: Assessing Evidence In The Gospels, Jordan Lavender

Liberty Theological Review

This article examines issues of the historical Jesus’ linguistic proficiency, particularly in Greek, while providing an analysis of the use of other languages as well. Looking at recent studies on language use in Greco-Roman Palestine and new conceptualizations of multilingualism, the analysis seeks to clarify the languages used by Jesus. This study examines several case studies from the Gospels including the Aramaic sayings of Jesus, found primarily in Mark, a section of the Beatitudes in the Q material found in Lk 6:20–21, and the Lord’s Prayer in Q, with these theoretical frameworks in mind. It concludes that Jesus likely used …

The Tax Adviser, Volume 9, Number 2, February 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Security Losses: The Importance Of Being Worthless, James R. Hasselback

Tax Adviser

No abstract provided.

Tax Clinic, Steve Braun

Tax Adviser

No abstract provided.

Taxation Of Solid Minerals: Understanding The Property Unit Concept, Frank M. Burke Jr., Ahron H. Haspel

Tax Adviser

No abstract provided.

Foreclosure, Abandonment, And Settlement: The Tax Effects On Mortgagors, Grover A. Cleveland

Tax Adviser

No abstract provided.

Helping Bipoc, Women, And First-Generation Students Maximize The Value Of Unpaid Internships, Ted Thornhill, Nicole Torres, Christina Van Wingerden

Journal of Educational Research and Practice

Internships and practicums are a required component of nearly all degree programs in human services and its subfields—and most are unpaid. These unpaid positions often have a disproportionate impact for BIPOC and first-generation students, especially women—many of whom are economically disadvantaged and must work to support themselves and sometimes their families. Increased student activism, non-profit campaigns, and journalistic accounts show student frustration over their unpaid labor. Despite the righteousness of these students’ cause, the reality is that the implementation of an equitable, robust, and sustainable nationwide system of paid internships, in the near-term, is politically impracticable. Given that most human …

From Larvae To Livelihoods: Examining The Realities Of Black Soldier Fly Farming In Malawi, Emily Herriott

Capstone Collection

Black Soldier Fly (BSF) larvae offer a cost-effective, nutrient-rich alternative to synthetic fertilizers and conventional feed inputs such as soy, fishmeal, and maize bran in sub-Saharan Africa. In Malawi, where smallholder farmers grapple with declining soil fertility, high input prices, chronic food insecurity, and livestock nutritional challenges, BSF farming is emerging as a promising circular agricultural innovation. Despite its technical promise, the social, economic, and ecological realities of BSF adoption remain underexplored.This study investigates the early implementation of BSF farming in Malawi through the Sustainable Livelihoods Framework, focusing on farmer experiences, challenges, and the social and structural processes shaping uptake …

Educational Lifecycle: Transitioning From Undergraduate To Graduate-Level Expectations, Khalil A. Mrabe, Rosie Defeo, Arlenys Loffredo

Internet Journal of Allied Health Sciences and Practice

The World Health Assembly has recognized the current and future place of education, training, and development within their 2030 global strategy. While education in allied health professions continues to evolve, limited information is known about the challenges graduate students face when transitioning into these programs. In response to recent societal and educational shifts, a systematic review was conducted to explore the academic, psychological, social, and professional barriers affecting first-term allied health students. Utilizing the SPIDER framework along with searching across different platforms (Psychinfo, Web of Science, and ProQuest) to locate peer-reviewed studies published within the last five years. Forty-seven studies …

Integrating Neuroaesthetic Design Into Brain-On-Chip Research: Toward Enhanced Neural Engagement And Cognitive Accessibility, Piper Hutson, James Hutson

Faculty Scholarship

This study examines the potential for neuroaesthetic design and adaptive neurofeedback principles to enhance brain-on-chip (BoC) research, with an emphasis on optimizing neural engagement and cognitive accessibility for diverse populations. Existing BoC platforms have transformed neuroscience through high-fidelity modeling of neural circuits, yet cognitive accessibility and sensory inclusion remain comparatively underexplored. Drawing upon recent studies in neuroinclusion, multisensory interface design, and adaptive feedback, this work synthesizes findings from biophilic interface architecture, neurofeedback literature, and embodied cognition frameworks. The manuscript outlines a multidisciplinary research agenda that prioritizes sensory diversity and ethical considerations in the evolution of BoC systems. Instead of making …

Demystifying The Discharge Coefficient For Flow Over Thin Weirs And Sills, Joseph E. Pugh, Subhas Karan Venayagamoorthy, Timothy K. Gates

Civil, Architectural and Environmental Engineering Faculty Research & Creative Works

A revised derivation of the discharge coefficient for flows over thin weirs and sills in the limits of wall overflow to a free overfall is given. Using dimensional analysis, we show that the discharge coefficient, (Formula presented), in the classical weir-discharge equation is best understood as a weir Froude number, (Formula presented), which accounts for the combined effects of inertia, contraction and viscous energy losses within the flow field. A comprehensive set of experimental data from historical studies is complimented by new data from the authors, featuring both laboratory flume experiments and three-dimensional numerical simulations of weir flows. Synthesis of …

Illness Terminable And Interminable: A Lacanian Exploration Of Medical Assistance In Dying, Matthew Devine

Electronic Theses and Dissertations

More and more people worldwide are requesting euthanasia, physician-assisted suicide (PAS), or medical assistance in dying (MAiD). Arguments in favor of expanding access to MAiD tend to prioritize the rational, competent, autonomous subject who has the right to make decisions about their body, including their death. Some have argued that this perspective – common in biomedical and bioethical literature – tends to neglect the fact that requests for assisted dying involve a relational structure: a relationship between the subject who requests an assisted death and the Other to whom this request is addressed. After reviewing relevant psychoanalytic approaches to suicide …

Marcel Green V. Irvington Police Department

2025 Decisions

USDC for the District of New Jersey

Usa V. Elijah Hakim

2025 Decisions

USDC for the District Court of the Virgin Islands

Evalutaing The Effectiveness Of A Two-Year Nurse Residency Program On Reducing Nursing Turnover In The One To Three Years Tenure, Nancy J. Plum

Doctor of Nursing Practice (DNP) Manuscripts

Background: First-year turnover for new registered nurses continues to take the lead in all tenured categories, accounting for 59% of turnover, carrying with it a financial impact averaging $88,000 per staff nurse lost. A synthesis of the literature finds the research to be ambiguous and anecdotal, with a narrow focus on understanding the causes of turnover, while an underwhelming amount of rigorous research has been conducted on identifying effective solutions. Solutions to mitigate nursing turnover will require an innovative approach.

Purpose: This program evaluation aimed to examine the impact of a two-year nurse residency program (NRP) on registered nurse turnover …

The Influence Of Emotional Intelligence On Project Leadership Effectiveness, Puteri Sara Lily Mohd Fauzi

Harrisburg University Dissertations and Theses

Effective leadership was necessary to enable the completion of modern projects due to their increasing complexity. An important component of leadership success was emotional intelligence (EI), which was defined by self-awareness, self-regulation, motivation, empathy, and social skills. This study examined how emotional intelligence affected project leadership effectiveness and how it might have improved project delivery results. The study adopted a qualitative approach and concentrated on detailed information obtained from project managers across a range of industries. Stakeholder communication, team motivation, conflict resolution, and project success rates were examples of leadership performance indicators that were examined in this study in connection …

Collecting The Strands: A Psychoanalytic Study Of Hair-Pulling In Women, Jacklyn Corsitto

Electronic Theses and Dissertations

This dissertation investigated compulsive hair-pulling (i.e., trichotillomania) in women from a psychoanalytic perspective. The assumption, from a psychoanalytic viewpoint, is that the symptom of hair-pulling serves meaningful, and multiple, psychical purposes that should be analyzed rather than immediately removed, as would be the case in the current gold standard of treatment—behavioral therapy with habit reversal training. This behavioral modality leaves little to no room for exploring the historical, relational, symbolic, and emotional dimensions of hair-pulling. This dissertation fleshed out these dimensions and investigated what hair-pulling was doing for the individual, what its function or purpose was, and, indeed, what ideational …

Healthy And Successful Aging Outside The Closet: How Outness And Social Support Relate To Health And Aging Concerns, Jessica Segal

Electronic Theses and Dissertations

The ability to disclose an LGBTQ+ identity is a significant part of many queer lives. A person’s outness can often be tied into their social support whether through their network or available resources. This study investigated how outness, social network, and access to resources relate to older LGBTQ+ individuals’ concerns regarding their care and their aging. A secondary data analysis was conducted using survey data from the American Association of Retired Persons (AARP). The results showed that an increase in one’s social network indicated a decrease in aging-related care concerns; an increase in access to resources indicated a decrease in …

Causes, Consequences, And Countermeasures Of Military Coups In The Gambia, Alhagie A. Mbye

Walden Dissertations and Doctoral Studies

Military coups d’état remain a persistent threat to postcolonial African states, undermining democratic consolidation and institutional legitimacy. The Gambia, although historically regarded as a relatively stable West African nation, has experienced approximately 14 coup attempts since gaining independence from Great Britain in 1965. While military coups in Africa are well documented, much of the existing literature relies on broad regional frameworks that emphasize externalities such as foreign influence and geopolitical pressures rather than internalities such as national policy direction, and domestic governance challenges. The purpose of this qualitative case study is to address that gap by providing context-specific empirical research …