Digital Commons Network^™

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Irs Adopts Guidelines For Preparer Negligence Penalty, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Accounting For Vacation Pay: Is It Time To Change Your Method?, Terry R. Nygaard, Lou B. Davenport

Tax Adviser

No abstract provided.

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.

Willfulness And The 100% Penalty, Herbert L. Jensen

Tax Adviser

No abstract provided.

Estate Planning: Planning And Tax Considerations In The Use Of Revocable Trusts (Part I)*, Julian S. Bush, Howard M. Zaritsky

Tax Adviser

No abstract provided.

Working With The At-Risk Rules: A Practical Approach, Kenneth H. Heller, Paul J. Streer

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 11, Number 10, October 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

New Procedures To Obtain An Irs Ruling, Louis W. Kasischke

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 11, Number 9, September 1980, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Health-Related Quality Of Life Of Patients With And Without Diabetes On Hemodialysis In China: A Comparative Correlational Study, Ziting Han, Aurawamon Sriyuktasuth, Warunee Phligbua

Journal of Health Research

Background: Limited evidence exists on differences in health-related quality of life (HRQOL) and its determinants between diabetic and non-diabetic hemodialysis patients in China. This comparative correlational study aimed to compare HRQOL and identify associated determinants among patients with and without diabetes in Xinxiang, China.

Methods: A total of 300 hemodialysis patients (150 diabetic, 150 non-diabetic) were recruited through convenience sampling. Data were collected using a personal information form, the Kidney Disease Quality of Life Short-Form (KDQOL-SF), the Treatment Adherence Scale for Maintenance Hemodialysis, and the Family Support Scale. Independent t-tests compared HRQOL scores between groups, and multiple linear regression identified …

Variability Of Immune Response To Coronavac In The Indonesian Population: A Retrospective Cohort Study In Bantaeng, South Sulawesi,Indonesia, Sitti Musafirah Arif, Juliani Ibrahim, Antariksa P. Winarno, Andi Nur Anna, Andi Weri Sompa, Ami Febriza S. Achmad, Nurdiana Nurdiana, Zulkifli Zulkifli, Irwan Ashari

Journal of Health Research

Background: The COVID-19 vaccine, including CoronaVac, is crucial in reducing severe infections and mortality due to COVID-19. However, variability in antibody responses across different populations remains a subject of investigation. This study aimed to evaluate the impact of age and BMI on Immunoglobulin G (IgG) antibody levels three months post-CoronaVac vaccination in a healthy Indonesian cohort.

Methods: A retrospective cohort study was conducted on 299 healthy individuals aged 18–70 in Bantaeng, South Sulawesi, Indonesia. IgG levels against the SARS-CoV-2 spike protein receptor-binding domain (RBD) were measured using enzyme-linked immunosorbent assay (ELISA). Blood samples were collected about 90 ± 7 days …

Pulse Diagnosis In Thai Traditional Medicine: Comparing Tri-Dhātu Characteristics In Each Innate Body Element Between Experts And Device, Athippat Tantiwongsekunakorn, Suksalin Booranasubkajorn, Thanaphak Chaopeerapong, Angkana Apichartvorakit, Pravit Akarasereenont

Journal of Health Research

Background: Pulse diagnosis in Thai Traditional Medicine (TTM) evaluates the balance of the Tri-Dhātu—Vata, Pitta, and Semha—and their interaction with innate body elements (Dhātu Chao Ruean; DCR). Despite its clinical significance, scientific evidence and quantitative tools remain limited. This study aimed to compare Tri-Dhātu pulse characteristics across different DCR types using expert assessment and the DMP-Life™ pulse diagnostic device.

Method: One-way ANOVA with post hoc analysis was applied to data from 159 participants, each evaluated at six pulse positions for shape, depth, power, and rhythm by Applied Thai Traditional Medicine (ATM) experts and the DMP-Life™ device.

Results: There were no …

Dlmp: A Deterministic Lightweight Memory Protector For Rowhammer-Resilient Computing Platforms, Mostefa Sayeh Mr

Defensive Publications Series

This document introduces DLMP (Deterministic Lightweight Memory Protector), a standalone memory protection architecture designed to counter RowHammer vulnerabilities in DRAM-based systems. DLMP enforces deterministic, low-overhead protection by tracking row access activity and enforcing per-row decay-based thresholds using integer-only logic and an FSM-based control f low. It is platform-agnostic and ideal for use in embedded systems, NPUs, and other latency sensitive computing environments. DLMP ensures that no row can be activated beyond a safe threshold by dynamically assigning row “temperature” states (Hot, Warm, Cool) and triggering enforcement through the Row Cooldown Enforcer (RCE). This document is …

Parliamentary Procedure Interactive Notebook: Newly Revised, P. Troy White, Amie Carter

Department of Agricultural Leadership, Education, and Communication: Faculty Publications

An interactive notebook for teaching fundamentals of parliamentary procedure. Over 120 pages of content to help teach correct principles of this critical organizational management skill. P. Troy White is a Professional Registered Parliamentarian and a Certified Parliamentarian, ensuring that the content included follows the 12th Edition of Robert's Rules of Order.

Next-Gen Leaders: Cultivating Board Room Readiness For Emerging Nurse Professionals, Cheryl Nikol Hamilton

Doctor of Nursing Practice Projects

This Doctor of Nursing Practice (DNP) project addressed the critical underrepresentation of nurses on healthcare boards by implementing an evidence-based intervention to improve board readiness among emerging nurse leaders in Arkansas. The purpose of the project was to assess and enhance nurses’ self-perceived competencies in governance through a structured educational program and the SHIP-BC© readiness assessment tool. A quasi-experimental pre-post design was utilized with honorees from two leadership programs within a statewide nursing organization. Participants first completed the SHIP-BC© survey to establish baseline perceptions of board readiness across domains of analytical, interpersonal, and organizational skills. Following a four-week microlearning board …

Data Registration Techniques For Optical Functional Brain Mapping, Abigail Magee

McKelvey School of Engineering Graduate Student Theses & Dissertations

Optical functional brain mapping presents a versatile, portable, and cost-effective alternative to conventional functional imaging techniques such as functional magnetic resonance imaging (fMRI). However, optical imaging does not inherently capture anatomical details and relies on existing structural imaging to generate accurate brain maps. By employing head models that incorporate participant-specific anatomy, imaging array placement, and the optical properties of underlying tissues, optical functional brain mapping can achieve results comparable to those of fMRI. Despite advances in registration techniques, the creation of atlas-derived yet participant-specific head models remains a significant challenge. My research endeavors to develop innovative registration and analysis pipelines …

Olr Mm, Lp V. Larue

All Decisions

The court granted the tenant's motion to dismiss the landlord's holdover petition for failure to complete annual recertification. The court found that the petition was fatally defective because it failed to plead the full rent regulatory status of the tenancy. Specifically, it omitted the existence of a regulatory agreement between the landlord and HPD, which governs the tenancy and affects the tenant's rights. The court held that this omission, which deprived the court of an understanding of the entire regulatory framework, was not a mere technicality and warranted dismissal.

Proceedings Of Nordes 2025: Relational Design, Andrew Morrison, Alma Culén, Laurence Habib

DRS Conference Volumes

This volume is the proceedings of the 11th biennial Nordes conference, hosted by OsloMet - Oslo Metropolitan University, 6 – 8 August 2025. All contributions relate in different ways to the overall theme, ‘Relational Design’.

Artificial Ignorance: Understanding The Role Of Ai In Modern Agnotology, Amit Ray, Michael Nolan

Articles

This paper explores the concept of agnotology, the deliberate production of ignorance, within the context of modern scientific endeavors, particularly in the corporate and technological sectors. It examines how industries use various tactics to manipulate public understanding of scientific issues, often to protect profits and limit liability. The rise of private sector funding and the increasing reliance on technologies like AI and machine learning have exacerbated this process by making scientific inquiry more opaque and less accountable. Ultimately, we argue that as knowledge production becomes more entangled with corporate interests and technological systems, traditional methods of oversight and regulation are …

Understanding And Addressing Chronic Absenteeism: Interviewing Parents Of Chronically Absent Students, Patrick Stickley

LMU Theses and Dissertations

Understanding and Addressing Chronic Absenteeism: Interviewing Parents of Chronically Absent Students The more any child is chronically absent from school, opportunities dwindle for growth academically, intellectually, and socially (Gottfried, 2014). The problem is finding long term solutions to chronic absenteeism. A large percentage of chronically absent students are from the marginalized Black and Latinx student groups, creating a dire social justice situation for those students and their communities (Allison et al., 2019). This purpose of this qualitative study was to find reasons for and suggestions to address the wicked problem of chronic absenteeism by interviewing parents of chronically absent students. …

Resurgent Education In Native American Catholic Schools: The Stories Of Indigenous Educators Who Attended Boarding Schools, William Newkirk

LMU Theses and Dissertations

Although news coverage has discussed the history of Native American boarding schools with more attention, a problematic lack of Native voice has continued to remain in these discussions. In particular, the perspectives of former students of boarding schools are too often missing. Further, there are former residential school students teaching in Native American Catholic schools whose stories and experiences have not yet been documented. This research was not meant to strictly learn from their time as students in the schools, but also their perspectives and successes found within their time as educators. They are teachers with deeply important historical experiences, …

Quality Improvement Project Fall Prevention Among Skilled Nursing Facility Residents Through Staff Education, Reena Mathew

Doctor of Nursing Practice Projects

Falls among older adults in Skilled Nursing Facilities (SNFs) remain a leading cause of injury, hospitalization, and decreased quality of life. Preventing these falls requires awareness and effective staff engagement. This Quality Improvement (QI) initiative is targeted to decrease fall rates in a 90-bed SNF by educating caregivers on the significance and practice of purposeful hourly rounding. The project helped to improve staff knowledge, consistency, and accountability in implementing hourly rounding as a preventive measure. A pre- and post-intervention design was utilized. Staff members received structured educational sessions based on evidence-based guidelines, including interactive modules and printed resources. Twenty staff …

Childhood Vaccination In Mozambique Pre- And Post-Covid-19 Pandemic, Remy Mwamba

Walden Dissertations and Doctoral Studies

In 2019, infectious diseases and other conditions claimed the lives of over 5 million children under 5. Global immunization coverage remains below prepandemic levels, leaving behind over 14 million zero-dose children in 2022, of whom 84% lived in low- and middle-income countries. This quantitative cross-sectional study aimed to examine, using two consecutive Demographic and Health Surveys, whether the most significant household characteristics and health service utilization risk factors associated with nonvaccination before the COVID-19 pandemic still hold postpandemic in Mozambique. Andersen's behavioral model of healthcare service utilization was the foundation for this investigation. The sample included N=2034 children aged 12-35 …

Educational Leaders’ Perceptions Of Disproportionality In The Identification Of Elementary Gifted Students, Vincent Corrigan

Walden Dissertations and Doctoral Studies

Despite years of research on best practices in gifted program identification, racially diverse, linguistically diverse, and socioeconomically disadvantaged student populations continue to be underrepresented in elementary gifted programs. Guided by Renzulli’s three-ring conception of giftedness and practical system for identifying gifted and talented students, the purpose of this qualitative study was to explore local educational leaders’ perceptions of disproportionality in the identification of students for elementary gifted programs in a large public school system in the Eastern United States. For this basic qualitative design, data were collected through semistructured interviews with 18 educational leaders from the local elementary principal population. …

Olr Mm, Lp V. Larue

All Decisions

The court dismissed the landlord's nonpayment petition, citing two independent grounds. First, the landlord failed to serve the mandatory VAWA notice and certification form with the predicate notice, a fatal defect because the building is part of a federally covered housing program. Second, the court applied the doctrine of **judicial admission**, finding that the landlord's subsequent holdover petition, which stated that the tenant owed **no rent** through a date after the nonpayment was filed, was a binding admission that negated a critical element of the current petition. The case was restored to the calendar for a trial on the tenant's …

Mechanistic Role Of Heavy Metals In Driving Antimicrobial Resistance: From Rhizosphere To Phyllosphere, Rahul Kumar, Tanja P. Vasić, Sanja P. Živković, Periyasamy Panneerselvam, Gustavo Santoyo, Sergio De Los Santos Villalobos, Adeyemi Nurudeen Olatunbosun, Aditi Pandit, Leonard Koolman, Debasis Mitra, Pankaj Gautam

Research Outputs: 2025-Present

Heavy metal pollution represents a pervasive environmental challenge that significantly exacerbates the ever-increasing crisis of antimicrobial resistance and the capacity of microorganisms to endure and proliferate despite antibiotic interventions. This review examines the intricate relationship between heavy metals and AMR, with an emphasis on the underlying molecular mechanisms and ecological ramifications. Common environmental metals, including arsenic, mercury, cadmium, and lead, exert substantial selective pressures on microbial communities. These induce oxidative stress and DNA damage, potentially leading to mutations that enhance antibiotic resistance. Key microbial responses include the overexpression of efflux pumps that expel both metals and antibiotics, production of detoxifying …

Breast Cancer Survival Rates And Determinants In Ethiopia: A Systematic Review And Meta-Analysis Of Longitudinal Studies, Abenezer M. Tafese, Meseker T. Fentie, Beminate L. Seifu, Angwach A. Asnake, Bikiltu D. Dirbaba, Abdisa G. Jara, Elsabeth Tizazu Asare, Brandon George

College of Population Health Faculty Papers

BACKGROUND: Breast cancer is the most common cancer and the leading cause of cancer mortality among women in Ethiopia, accounting for 32% of new cancer cases and 17.6% of cancer deaths. Despite its growing burden, comprehensive data on survival rates and contributing factors remain limited. This systematic review and meta-analysis aimed to synthesize existing data on breast cancer survival in Ethiopia and identify key determinants influencing outcomes.

METHODS: A comprehensive systematic search was conducted in PubMed, Web of Science, Scopus, Embase, and CINAHL to identify studies on breast cancer survival in Ethiopia published between January 2014 and August 2024. Eligible …

Open And Timely Public Access To Final, Citable U.S. Case Law: A Progress Report, Peter W. Martin

Cornell Law Faculty Publications

By the early 1990s, numerous advantages of disseminating legal information electronically instead of in print had become widely recognized. These included the potential for faster and wider access and increased competition. To maximize those gains, the American Association of Law Libraries and American Bar Association recommended that the nation’s court systems adopt public (non-proprietary) systems of case citation that could function readily regardless of medium. A few had already headed down that path. In the years since, others have followed.

This article traces the progress of that movement and describes a less conspicuous alternative more recently implemented in a number …