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The Due Diligence That Investors In Family Businesses Must Not Skip, Yuanto Kusnadi, Kenneth T. Goh Jul 2026

The Due Diligence That Investors In Family Businesses Must Not Skip, Yuanto Kusnadi, Kenneth T. Goh

Research Collection School Of Accountancy

In a commentary, SMU Associate Professor of Accounting (Education) Yuanto Kusnadi and Kenneth Goh, Director of Private Wealth Management at UOB Kay Hian, opined that minority shareholders should understand the specific risks highlighted in company filings. They noted that the greatest risk of investing in a family-controlled company lies not only in its business performance, but also in how controlling families exercise their influence. While Singapore's regulatory framework provides safeguards for minority shareholders, these protections are not foolproof. However, they require significant transactions to be disclosed and give minority shareholders a voice, provided they review the circulars and exercise their …


Income Tax Over-Withholding And Household Investment Decisions, Xi Novia Chen, Jungbae Kim, Ben Lourie, Chenqi Zhu Jul 2026

Income Tax Over-Withholding And Household Investment Decisions, Xi Novia Chen, Jungbae Kim, Ben Lourie, Chenqi Zhu

Research Collection School Of Accountancy

Over three-quarters of U.S. taxpayers over-withhold taxes, leading to tax refunds. This study explores how over-withholding impacts stock investments by comparing individuals' investment patterns from wages and tax refunds. We find that while some portion of tax refunds are promptly invested, the investment rate is lower than that of wages. This suggests that over-withholding, which alters the label and timing of wages into refunds, influences investment behavior. Our cross-sectional analysis indicates that the differential propensity to invest wages versus tax refunds are more pronounced for individuals with automatic investment setups and lower financial sophistication. These findings underscore the importance of …


Ethos: A Computational Framework For Material Culture Research, Chelsea L. Grafe Jul 2026

Ethos: A Computational Framework For Material Culture Research, Chelsea L. Grafe

Department of Textiles, Merchandising and Fashion Design: Dissertations, Theses, and Student Research

Museum catalog records make large collections searchable, but they do not always preserve the reasoning behind the claims they contain. A record may present a quilt's identity as settled while leaving the reasoning behind that claim invisible, making it difficult for later researchers to check, question, or reuse. This project asks whether museum catalog data can be analyzed in a way that keeps each analytical claim connected to the evidence that supports it. To test this question, the project applies a material-first computational framework named Ethos. Ethos formalizes an object-centered inquiry sequence in which material dependencies establish where analysis begins …


The Nature Of Divine Knowledge, Matthew Frise Jul 2026

The Nature Of Divine Knowledge, Matthew Frise

Faith and Philosophy: Journal of the Society of Christian Philosophers

No abstract provided.


David Edmonds, Parfit: A Philosopher And His Mission To Save Morality, T. J. Mawson Jul 2026

David Edmonds, Parfit: A Philosopher And His Mission To Save Morality, T. J. Mawson

Faith and Philosophy: Journal of the Society of Christian Philosophers

No abstract provided.


Jason Scott V. Ups Supply Chain Solutions Jul 2026

Jason Scott V. Ups Supply Chain Solutions

2026 Decisions

USDC for the District of Delaware


Domestic Outsourcing And Young-Worker Entry Into The Formal Sector, Mayara Felix, Michael B. Wong Jul 2026

Domestic Outsourcing And Young-Worker Entry Into The Formal Sector, Mayara Felix, Michael B. Wong

Cowles Foundation Discussion Papers

We provide evidence that domestic outsourcing increases young-worker entry into the formal sector. Leveraging a pair of 1993–1994 Brazilian reforms that reduced the relative cost of outsourcing security guards, a triple-differences design shows that the reforms increased formal guard employment by 4% and hiring from unemployment or informality by 7%, while reallocating formal employment from older to younger workers and leaving demographic-adjusted wages unchanged. Census data corroborate the rise in formality, driven by the youngest cohorts. The compositional shift mirrors a general pattern in Brazil’s matched employer–employee records: conditional on total firm size, employers with greater occupation-specific scale hire younger …


Lawyers' Manual For Appealing Parole Denials: Administrative Appeals And Article 78 Petitions, Parole Preparation Project Jul 2026

Lawyers' Manual For Appealing Parole Denials: Administrative Appeals And Article 78 Petitions, Parole Preparation Project

All Categories

No abstract provided.


Black Brilliance By Design: Culturally Affirming Strategies For High School And Postsecondary Success, Kirsten E. Thornton Jul 2026

Black Brilliance By Design: Culturally Affirming Strategies For High School And Postsecondary Success, Kirsten E. Thornton

Education Dissertations

College and career readiness and access programming aims to prepare students for postsecondary enrollment and success. The intentional implementation of college and career readiness programming was introduced to address the achievement gap in educational outcomes, including but not limited to: graduation rates, college enrollment, college retention, and viable career opportunities. However, Black students who graduate high school and are not adequately academically and socially prepared for postsecondary education compared to their white and non-white counterparts. Current college and career readiness frameworks lack a culturally-relevant lens necessary to effectively address the unique needs of the Black communities in achieving college readiness. …


Irrigation Use In A Changing Landscape: A Combined Economic And Hydrologic Approach, Noormah Rizwan, Jamshid Jahali, Molly Sears, Sean Woznicki, Tao Liu, Oskar Marko, Mirjana Radulović Jul 2026

Irrigation Use In A Changing Landscape: A Combined Economic And Hydrologic Approach, Noormah Rizwan, Jamshid Jahali, Molly Sears, Sean Woznicki, Tao Liu, Oskar Marko, Mirjana Radulović

Michigan Tech Publications

Warmer temperatures and erratic rainfall patterns are threatening global water availability. Irrigation is a key risk-mitigation strategy, helping sustain crop yields under climate stress. Limited research has examined farmers' likelihood of irrigating under climate change, or the effects of large-scale irrigation expansion on future water availability, largely due to challenges in acquiring field-level irrigation data. Using an integrated econometric-hydrologic modeling approach, we investigate how short- and long-run climatic conditions shape irrigation incentives and feasibility in Serbia—an increasingly water-stressed region—and how these incentives evolve under future climate scenarios. Our econometric model identifies when and where irrigation becomes a viable option under …


Absorption Characteristics Of A Passive Damper-Augmented Timoshenko Beam Using A Wave-Decomposition Approach, Samikhshak Gupta, Vijaya Venkata Narasimha Sriram Malladi Jul 2026

Absorption Characteristics Of A Passive Damper-Augmented Timoshenko Beam Using A Wave-Decomposition Approach, Samikhshak Gupta, Vijaya Venkata Narasimha Sriram Malladi

Michigan Tech Publications

Local impedance variations in structural waveguides partially reflect and absorb incidentflexural waves, motivating wave-based strategies for passive vibration control. This studydevelops and experimentally validates a wave-energy framework to quantify and optimizeflexural wave absorption by Kelvin–Voigt attachments on a finite Timoshenko beam.A finite element model is validated against Scanning Laser Doppler Vibrometry measurementsfrom a clamped–clamped aluminum beam with a passive damper mounted nearone end, with dashpot parameters identified through two independent approaches andthe discrepancies attributed to parameter uncertainty. Wave decomposition of the simulatedand measured velocity fields yields the power reflection coefficient ρ(ω) and powerabsorption coefficient α(ω) over the 0–15.3 kHz band. …


Investigating And Re-Imagining Contemporary Religious Leadership, Amy Lawton, Feyza Akova Jul 2026

Investigating And Re-Imagining Contemporary Religious Leadership, Amy Lawton, Feyza Akova

Sociology Faculty Research and Scholarship

Sociologists, anthropologists, cognitive scientists, and others have shown that religion is a feature of life in every known human society (Bellah 2011). While the cultural contexts, organizing principles, and values of each religion differ greatly – so much so that “religion” is a problematic universal category (Asad 1993) – many religions do share certain characteristics. One of those characteristics – shared among most social groups regardless of their purpose – is leadership, variously defined. Spiritual and religious groups, gatherings, and collectives have specific individuals that they turn to for wisdom, spiritual or moral guidance, fostering community, and/or ritual facilitation. We …


Evidence-Based Classification Of Genes Implicated In Skeletal Disorders Using The Clingen Curation Framework, Ryan F Webb, Hannah Mccurry, Amanda Girod, Madeline Hughes, Emma Wilcox, Mayher Patel, Eleanor C Broeren, Kezang C Tshering, Marina Distefano, Lorenzo D Botto, Lindsay C Burrage, Valérie Cormier-Daire, Juan Dong, Nadja Ehmke, Deborah Krakow, Shahida Moosa, Geert Mortier, Sandesh Nagamani, Loren Pena, Pedro A Sanchez-Lara, Andrea Superti-Furga, Sheila Unger, Danita Velasco, Matthew L Warman, Kerry Brown, Deepika D'Cunha Burkardt, Carlos R Ferreira Jul 2026

Evidence-Based Classification Of Genes Implicated In Skeletal Disorders Using The Clingen Curation Framework, Ryan F Webb, Hannah Mccurry, Amanda Girod, Madeline Hughes, Emma Wilcox, Mayher Patel, Eleanor C Broeren, Kezang C Tshering, Marina Distefano, Lorenzo D Botto, Lindsay C Burrage, Valérie Cormier-Daire, Juan Dong, Nadja Ehmke, Deborah Krakow, Shahida Moosa, Geert Mortier, Sandesh Nagamani, Loren Pena, Pedro A Sanchez-Lara, Andrea Superti-Furga, Sheila Unger, Danita Velasco, Matthew L Warman, Kerry Brown, Deepika D'Cunha Burkardt, Carlos R Ferreira

Faculty, Staff and Students Publications

More than 770 genetic skeletal disorders have been described, most with disease-causing variants reported in 1 of over 550 different genes. The ClinGen Skeletal Disorders Gene Curation Expert Panel was established to determine the strength of the evidence that supports specific gene-disease relationships (GDRs). Such information can assist clinical testing laboratories in choosing genes that should be included on diagnostic panels. Nine genes accounting for the most frequently encountered skeletal dysplasias (COL1A1, COL1A2, COL2A1, FGFR3, SLC26A2, TRPV4, COMP, ALPL, and SOX9) associated in the medical literature with 26 different skeletal disorders were reviewed using a semi-quantitative scoring framework. This framework …


Cytokine-Based Strategies To Improve Prognostic Enrichment Of Pediatric Ards, E Scott Halstead, Todd M Umstead, Zissis C Chroneos, Cainan Riccio-Baum, S Rameeza Allie, Daniel J Mckeone, Debbie Spear, Ryan A Nofziger, Ronald C Sanders, Danielle Ahn, Jasmine C Dowell, Asdis F Wagner, Neal J Thomas, Prithvi Sendi, W Joshua Frazier, Courtney M Rowan, Parag N Jain, Dalia A Bashir, Stuart H Friess, Brian M Varisco, Jocelyn Grunwell, Aline B Maddux, Stephen T Famularo, Nadir Yehya Jul 2026

Cytokine-Based Strategies To Improve Prognostic Enrichment Of Pediatric Ards, E Scott Halstead, Todd M Umstead, Zissis C Chroneos, Cainan Riccio-Baum, S Rameeza Allie, Daniel J Mckeone, Debbie Spear, Ryan A Nofziger, Ronald C Sanders, Danielle Ahn, Jasmine C Dowell, Asdis F Wagner, Neal J Thomas, Prithvi Sendi, W Joshua Frazier, Courtney M Rowan, Parag N Jain, Dalia A Bashir, Stuart H Friess, Brian M Varisco, Jocelyn Grunwell, Aline B Maddux, Stephen T Famularo, Nadir Yehya

Faculty, Staff and Students Publications

Background: Hyper-inflammation is common to multiple critical care syndromes, including acute respiratory distress syndrome (ARDS) and sepsis, and is associated with worse outcomes. A signature of hyper-inflammatory ARDS has been described in adults using IL-6, TNFR1, and bicarbonate, and has prognostic utility. We investigated the application of this traditional parsimonious signature to pediatric ARDS patients and tested whether we could improve prognostic enrichment using other cytokines.

Methods: We leveraged a prospective multicenter cohort study of 500 children with ARDS (Linking Endotypes and Outcomes in Pediatric Acute Respiratory Distress Syndrome [LEOPARDS]; NCT04113434) study. Plasma samples were obtained within 24 h …


A Nationwide Central Diagnosis For Pediatric Cns Tumors In Japan: The Jccg Brain Tumor And Pathology Committees, Yoshiko Nakano, Junko Hirato, Takako Yoshioka, Tetsuya Takimoto, Sumihito Nobusawa, Kaishi Satomi, Ran Tomomasa, Seiji Yamada, Taku Homma, Shoh Sasaki, Ayako Yamazaki, Maki Sakaguchi, Yasuhide Takeuchi, Nei Fukazawa, Kai Yamasaki, Kohei Fukuoka, Yui Shinohara Kimura, Yuki Nagayama, Yohei Inoue, Akira Miyahira, Ema Yoshioka, Asako Katsuma, Hayato Fukusumi, Tomoko Shofuda, Yuko Hibiya, Yuko Matsushita, Mai Honda Kitahara, Yuki Yomoda, Miho Kato, Michael D Taylor, Yasuhito Arai, Tatsuhiro Shibata, Hiroaki Sakamoto, Keita Terashima, Yoshiki Arakawa, Toshihiro Kumabe, Ryo Nishikawa, Junichi Hara, Yonehiro Kanemura, Koichi Ichimura Jul 2026

A Nationwide Central Diagnosis For Pediatric Cns Tumors In Japan: The Jccg Brain Tumor And Pathology Committees, Yoshiko Nakano, Junko Hirato, Takako Yoshioka, Tetsuya Takimoto, Sumihito Nobusawa, Kaishi Satomi, Ran Tomomasa, Seiji Yamada, Taku Homma, Shoh Sasaki, Ayako Yamazaki, Maki Sakaguchi, Yasuhide Takeuchi, Nei Fukazawa, Kai Yamasaki, Kohei Fukuoka, Yui Shinohara Kimura, Yuki Nagayama, Yohei Inoue, Akira Miyahira, Ema Yoshioka, Asako Katsuma, Hayato Fukusumi, Tomoko Shofuda, Yuko Hibiya, Yuko Matsushita, Mai Honda Kitahara, Yuki Yomoda, Miho Kato, Michael D Taylor, Yasuhito Arai, Tatsuhiro Shibata, Hiroaki Sakamoto, Keita Terashima, Yoshiki Arakawa, Toshihiro Kumabe, Ryo Nishikawa, Junichi Hara, Yonehiro Kanemura, Koichi Ichimura

Faculty, Staff and Students Publications

In 2016, the Japan Children's Cancer Group launched a nationwide research initiative to provide central diagnosis incorporating pathology review and molecular profiling for pediatric central nervous system (CNS) tumors. Over the first eight years, 2224 cases were registered. Non-next-generation sequencing analyzes, such as pyrosequencing and NanoString, were routinely performed, mainly for glioma, medulloblastoma, and ependymoma. Additional analyzes, including methylation profiling and RNA sequencing, were conducted for selected diagnostically challenging cases. The most common diagnoses were low-grade glioma (26%), medulloblastoma (18%), germ cell tumor (16%), high-grade glioma (12%), and ependymoma (11%). Diagnostic or targetable alterations were detected in nearly half of …


Mechanisms Coordinating Exit From The Stem Cell State In Mammals, Emily J Park, Florencia Levin-Ferreyra, Bruno Di Stefano Jul 2026

Mechanisms Coordinating Exit From The Stem Cell State In Mammals, Emily J Park, Florencia Levin-Ferreyra, Bruno Di Stefano

Faculty, Staff and Students Publications

Differentiation requires coordinated exit from the stem cell state, during which gene regulatory networks sustaining self-renewal are dismantled, while lineage-specific programs are activated. This transition is governed by chromatin modifications, transcriptional networks, RNA processing, translational control, and metabolic rewiring that must operate with temporal precision. Despite significant progress in identifying individual regulatory components, understanding how these layers integrate to orchestrate irreversible cell fate commitment remains a fundamental challenge. This review examines common and unique regulatory principles governing stem cell exit, from totipotency during early embryogenesis to tissue-specific stem cell differentiation in adults. We synthesize recent findings on regulatory mechanisms across …


Jenny E. Carroll, Jenny E. Carroll Jul 2026

Jenny E. Carroll, Jenny E. Carroll

Faculty CVs

No abstract provided.


Terri L. Helge, Terri Lynn Helge Jul 2026

Terri L. Helge, Terri Lynn Helge

Faculty CVs

No abstract provided.


Aric K. Short, Aric K. Short Jul 2026

Aric K. Short, Aric K. Short

Faculty CVs

No abstract provided.


Joan Stringfellow, Joan Stringfellow Jul 2026

Joan Stringfellow, Joan Stringfellow

Faculty CVs

No abstract provided.


Sara Zampierin, Sara Zampierin Jul 2026

Sara Zampierin, Sara Zampierin

Faculty CVs

No abstract provided.


Lawrence B. Solum, Lawrence B. Solum Jul 2026

Lawrence B. Solum, Lawrence B. Solum

Faculty CVs

No abstract provided.


Felix Mormann, Felix Mormann Jul 2026

Felix Mormann, Felix Mormann

Faculty CVs

No abstract provided.


Robert B. Ahdieh, Robert B. Ahdieh Jul 2026

Robert B. Ahdieh, Robert B. Ahdieh

Faculty CVs

No abstract provided.


Sustainable Rural Development Under Ecological Civilization: Two Mountains Theory, “Green Rural Revival”, And Post-Productivist Transition In Zhejiang, Qian Forrest Zhang, Jianzhang Luo, Li Zhou Jul 2026

Sustainable Rural Development Under Ecological Civilization: Two Mountains Theory, “Green Rural Revival”, And Post-Productivist Transition In Zhejiang, Qian Forrest Zhang, Jianzhang Luo, Li Zhou

Research Collection School of Social Sciences

Existing studies of China’s overarching ideological framework for national development, “Ecological Civilization”, have focused narrowly on environmental governance; how it reshapes sustainable rural development remains underexplored. This paper pursues two analytically distinct tasks. First, it reconstructs the policy history of how President Xi Jinping’s “Two Mountains” theory was incorporated into the Eco-civilization framework and how Zhejiang Province’s “Green Rural Revival” (GRR) program, as a lived example of Eco-civilization, was elevated as the national template for rural development in 2024. Second, drawing on three cases from a sample of 21 villages in Zhejiang, it identifies three core practices of GRR and …


Review Of Gautam Bhatia’S The Indian Constitution: A Conversation With Power, Aishwarya Singh Jul 2026

Review Of Gautam Bhatia’S The Indian Constitution: A Conversation With Power, Aishwarya Singh

National Law School of India Review

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Crustal Structure Of The Vøring Plateau And Vøring Spur From Joint Refraction And Reflection Travel-Time Tomography, Anika Nawar Mayeesha Jul 2026

Crustal Structure Of The Vøring Plateau And Vøring Spur From Joint Refraction And Reflection Travel-Time Tomography, Anika Nawar Mayeesha

Department of Earth and Atmospheric Sciences: Dissertations, Theses, and Student Research

Crustal architecture of the Vøring Plateau and Vøring Spur in the mid-Norwegian continental margin remains debated because the geophysical data in the area do not uniquely constrain whether the crust is continental, oceanic, or transitional. This study reanalyzes wide-angle ocean-bottom seismometer data from Profile 11-03 across the Vøring passive continental margin using joint travel-time tomography of crustal refractions and Moho reflections. A total of 6,760 first-arrival picks and 542 PmP picks from sixteen instruments were inverted for P-wave velocity and reflector depth. Three starting models were inverted independently to test sensitivity to the initial crustal configuration. The first two used …


Usa V. Miguel Rosario Jul 2026

Usa V. Miguel Rosario

2026 Decisions

USDC for the Middle District of Pennsylvania


An Emergent Seafood Nationalism Takes Hold In The United States, Owen Temby Jul 2026

An Emergent Seafood Nationalism Takes Hold In The United States, Owen Temby

School of Earth, Environmental, & Marine Sciences Faculty Publications

This paper introduces the concept of ‘seafood nationalism’ to describe how, since 2024–2025, the United States increasingly uses tariffs, trade remedies, food safety enforcement and origin-based rules to favour American seafood over foreign products. Federal actions include Executive Order 14276, Restoring American Seafood Competitiveness, which directs agencies to address unfair trade practices, unsafe imports and to develop a coordinated seafood trade strategy. Additional measures include a tariff package imposing a 10% duty on nearly all seafood imports and 30% on seafood from China, as well as new anti-dumping and countervailing duty orders on warm-water shrimp. This paper presents Gulf …


A Long Loop, Dan Wessner Jul 2026

A Long Loop, Dan Wessner

GHEA21 Publications

No abstract provided.