Digital Commons Network^™

Spotlight: Transportation Expenses-Clarification Of Rev. Rul. 76-453 Requested, Roger Miller

Tax Adviser

No abstract provided.

Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick

Tax Adviser

No abstract provided.

Exploring Workplace Mental Health And Counseling Needs In Open University Staff: A Mixed-Methods Study, Pathanin Sangaroon, Oranuch Kanjanaprakorn, Araya Prasertchai, Worrawit Nakpan

Journal of Health Research

Background: Workplace mental health is a growing concern in higher education, especially in open and distance learning (ODL) settings, where staff face unique stressors. This study examines the mental health and counseling needs of academic and support staff at Sukhothai Thammathirat Open University (STOU), Thailand, using a biopsychosocial lens.

Methods: An explanatory sequential mixed-methods design was used. In the quantitative phase, 332 staff completed a questionnaire on mental health and biopsychosocial factors. Twelve participants then took part in interviews to explore their experiences and counseling preferences. Quantitative data were analyzed using stepwise regression, and qualitative data through thematic analysis. …

The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman

Tax Adviser

No abstract provided.

Assessing The Effect Of Aqueous Lavender Extract Sprays On Gingivitis In Pediatric Patients With Type 1 Diabetes (Randomized Clinical Trial), Doaa J. Sadea, Chaza N. Kouchaje

Arabian Journal of Pediatric Dentistry

Introduction: The prevalence of diabetes mellitus in children and adolescents has increased worldwide over the past three decades. High blood sugar levels in diabetic patients negatively affect the inflammatory response to dental plaque, leading to gingivitis and periodontitis, manifested by periodontal abscesses, and xerostomia, which leads to cervical caries and a high carious predisposition. Several studies have shown that plaque removal is not completely achieved using mechanical methods alone, so chemical control methods have emerged as an adjuvant and enhancing method.

The aim of the research: The current study aims to evaluate lavender sprays on gingivitis in pediatric patients with …

A Study Of The Knowledge And Awareness Of Dental Students In Syrian Public Universities About The Using Artificial Intelligence In Pediatric Dentistry, Abdulrhman A. Alkhaled, Chaza N. Kouchaje

Arabian Journal of Pediatric Dentistry

Background : The advent of artificial intelligence (AI) has caused a paradigm change in the medical and dental disciplines in recent years. It is crucial for practitioners to comprehend the basic ideas, underlying principles, and applications of AI as it continues to influence clinical practices in the present and the future. AI is a potent diagnostic tool in pediatric dentistry that improves precision, effectiveness, and judgment. To maximize AI's potential in clinical practice, a thorough grasp of its function in this field is essential.

Object: The purpose of the current study was to evaluate a group of Syrian dental …

The Relationship Between Body Mass Index And Oral Health Indices In Adolescent Children: A Cross-Sectional Study., Lana Anwar Alshayeb, Mayssoon A. Dashash

Arabian Journal of Pediatric Dentistry

Background and Objective: The prevalence of obesity has increased dramatically worldwide in recent years, becoming a growing public health concern globally, especially among children, due to its association with systemic health. Despite emerging evidence suggesting a bidirectional relationship between obesity and oral health, limited studies have examined this association in adolescent populations, particularly in Syria. This study aimed to investigate the relationship between body mass index (BMI) and oral h

ealth indices, including gingival index (GI), plaque index (PI), and decayed, missing, and filled teeth (DMFT) index, among adolescents aged 12-14 years in Damascus, Syria.

Materials and Methods: In this …

Reengineering Resilience: Bio-Resilience Bonds For Financing Microbial Infrastructure And Climate Equity, Reece Buckley

COP30

This policy proposal introduces Bio-Resilience Bonds (BRBs), a performance-based financial instrument designed to monetise microbial ecosystem services as measurable climate infrastructure. Microbial ecosystems are crucial for climate resilience, yet they are often overlooked in mainstream adaptation f inance frameworks. Their ability to regulate carbon and nitrogen cycles, reduce methane emissions and enhance soil and water stability (Delgado-Baquerizo et al., 2016) makes them essential assets for climate mitigation and adaptation. With global adaptation needs exceeding £2.7 trillion (UNEP, 2024), this oversight indicates a systemic failure to recognise biology as a form of infrastructure. BRBs transform microbial outputs into localised key performance …

Codifying Ecocide And Dismantling Corporate Impunity: Legal Pathways To Climate Justice At Cop30, Adham Sameh

COP30

The accelerating climate crisis has transformed legal accountability into a central concern for global climate governance. This paper explores two negotiation-relevant challenges for COP30: (1) the codification of ecocide under international law, and (2) the dismantling of Investor-State Dispute Settlement (ISDS) mechanisms that shield transnational corporations from liability for environmental and human rights violations. Drawing from current legal developments, such as the 2021 proposed ecocide definition, and using cases from Brazil, Colombia, and the Netherlands, the paper argues that climate justice cannot be achieved without legal reform that targets systemic impunity. The focus of this paper evaluate the impact of …

A Performance-Based Co-Governance Framework For Subnational Contributions To Ndcs, Hamdhan Munawwar

COP30

Although existing climate governance frameworks acknowledge the significant role of cities and the private sector, they frequently fail to translate this potential into tangible contributions to Nationally Determined Contributions (NDCs). This is due to the failures in aligning the incentives, authority, and accountability properly in multilevel governance frameworks. This results in an interminable break in execution. This paper advocates for a significant transition from process-oriented governance to a results-based paradigm that explicitly associates national support with quantifiable mitigation outcomes. Drawing on a review of integration challenges in multilevel governance, exemplified by the Sri Lankan context and broader trends identified by …

Methodology Of Market Definition: Case Of Digital Multi-Sided Platforms, Anzhelika Gerasymenko, Vasyl Hanovskyi

Yearbook of Antitrust and Regulatory Studies

The rapid expansion of the digital economy has significantly contributed to the increasing market power of digital multi-sided platforms, making its precise measurement increasingly challenging. The main reason is the lack of efficiency of SCP-tools in digital markets that push competition authorities to look for alternative ways of competition regulation in such markets (like the DMA approach), while its results are still poor. This paper provides the methodological grounding of a vertical breakdown of a complex product traded by digital multi-sided platforms to bring back the conventional tools of market definition and to adjust them to the specifics of digital …

The Judicial Role In Determining Jurisdiction For The Settlement Of Sports Disputes, Hoda Magdy Nour

Sultan Qaboos University Legal Studies Journal

The motive for this research arises from the compelling necessity of legal studies to focus on the recent developments surrounding the sports disputes which raised over the legislative structure of the sports law and the regulation of sports dispute resolution center from constitutional and legal problems that prevented the continuation of this center in the settlement of sports disputes in Egypt. despite the importance of its existence to keep pace with the emerging changes on the international level. The judicial decisions have established a basic jurisprudence extending the constitutional protection of the right to exercise sports to the right to …

Contemporary Applications Of The Transformation Of The Dual Judicial System Into A Unified System, The Omani Judicial System As A Model, Mohammed Hassan Jamaa Tamsah

Sultan Qaboos University Legal Studies Journal

The establishment of the judicial oversight over administrative acts is a cornerstone of the rule of law in a state, whether the judicial system is dual with two judicial bodies, or unified with one judicial body alone adjudicating all disputes and lawsuits. In this context, the problem of this study is to investigate the nature of the transition from a dual judicial system to a unified judicial system, using the Omani judicial system as a case study, where the administrative judiciary are integrated in the ordinary judiciary and specialized administrative chambers are established. The study aims to clarify the nature …

Mcmc-Net: Accelerating Markov Chain Monte Carlo With Neural Networks For Inverse Problems, Anuj Abhishek

Faculty Scholarship

In many computational problems, using the Markov Chain Monte Carlo (MCMC) can be prohibitively time-consuming. We propose MCMC-Net, a simple yet efficient way to accelerate MCMC via neural networks. The key idea of our approach is to substitute the true likelihood function of the MCMC method with a neural operator based surrogate. We extensively evaluate the accuracy and speedup of our method on three different partial differential equation-based inverse problems where likelihood computations are computationally expensive, namely electrical impedance tomography, diffuse optical tomography, and quantitative photoacoustic tomography. MCMC-Net performs similar to the classical likelihood counterpart but with a significant speedup. …

Impact Of Age, Gender, And Education On Dialect Word Usage In The Shaki Dialect Of Azerbaijani, Milana Abbasova, Eljan Salimli

Khazar Journal of Humanities and Social Sciences

This article deals with the relationship between social variables and dialect word usage in Shaki, Azerbaijan. The research employed a quantitative correlational research design. The data was collected from 176 informants, who were native speakers of the Shaki dialect of Azerbaijani, via an online questionnaire. Twenty dialect words from the Shaki region were included in the closed-ended questionnaire. The respondents were instructed to provide demographic information about themselves and to indicate whether they used the selected terms in their everyday speech. The results showed that the older speakers used dialect words more often than the younger ones. Besides, the males …

From Black Umay To Albasti And From Yellow Girl To Martu: Reflection Of Evil Spirits In Uzbek Folklore, Dilbar Haydarova

Khazar Journal of Humanities and Social Sciences

Binary moral cosmologies—from Yin–Yang and Zoroastrian dualism to the God–Devil polarity—have long organized Eurasian thought. Uzbek oral literature participates in this horizon through persistent figures of benevolent and malevolent spirits that aid or obstruct heroic protagonists. To trace the historical development and literary functions of iyes (protective spirits) and yeys (harmful spirits) in Uzbek Turkic belief and narrative, and to identify their survivals in contemporary everyday practice. The study integrates close readings of canonical epics and folktales with comparative Central Asian and Islamicate folkloristics, supported by etymological analysis and targeted ethnographic notes. A diachronic typology is constructed to map motifs, …

Adultery And Infidelity: A Comparative Study Of Kate Chopin’S The Awakening And Halit Ziya Uşaklıgil' S AşK-I Memnû (Forbidden Love), Fikret Güven

Khazar Journal of Humanities and Social Sciences

Kate Chopin’s The Awakening (1899) and Halit Ziya Uşaklıgil’s Aşk-ıMemnû (Forbidden Love, 1900) explore the oppressive gender expectations placed upon women in their societies of late 19th-century Louisiana Creole and Ottoman Istanbul. Despite their cultural and geographical differences, both novels depict heroines who are seeking personal autonomy and emotional fulfillment. However, they ultimately succumb to the rigid constraints of patriarchy. Edna Pontellier and Bihter Ziyagül embark on transformative journeys that challenge prescribed gender roles through extramarital relationships, yet their desires for independence are met with societal condemnation. Edna’s rebellion stems from self-discovery and existential awakening, whereas a quest for passion …

Dark Laughter In Uniform: Humor And Militarism In Gregory Burke’S Black Watch, Pelin Gölcük Mirza

Khazar Journal of Humanities and Social Sciences

Gregory Burke’s Black Watch, which premiered at the 2006 Edinburgh International Festival, focuses on the experiences of Scottish soldiers deployed to Iraq in 2003. The play makes extensive use of dark humor by juxtaposing laughter and pain, valor and absurdity, military and civilian life, in order to reveal the contradictions of contemporary militarism. Rather than celebrating patriotism or sacrifice, Burke undermines the romanticized narratives of heroism through profanity, abrupt shifts in tone, and mock-heroic scenes. Dark humor, thus, functions as both a coping strategy for soldiers’ trauma and a satirical device that subverts political rhetoric about the war. By …

Yvonne Worman V. Nancy Barasse

2025 Decisions

USDC for the Middle District of Pennsylvania

Usa V. Jeremy Johnson

2025 Decisions

USDC for the Middle District of Pennsylvania

Improving Schools To Promote Upward Mobility: The Promise And Limits Of School Finance Reforms, Sarah Reber

Brookings Scholar Lecture Series

As part of the Brookings Scholar Lecture Series, Brookings Mountain West presents a lecture titled, "Improving Schools to Promote Upward Mobility: The Promise and Limits of School Finance Reforms" by Brookings senior fellow in economic studies, Sarah Reber.

Systematic differences in access to high-quality schools by race, income, and other characteristics perpetuate inequality across generations. Local property tax financing of schools is often identified as a key cause of unequal educational opportunity. While the consensus of rigorous research supports the common intuition that, on average, “money matters” in improving educational outcomes, questions about how much, and under what conditions, school …

Becoming-With Teachers: An Auto-Theoretical Reading Of Reflective Texts, Le Thanh Thao, Pham Trut Thuy

The Qualitative Report

This article reimagines teacher reflection not as data to be analyzed, but as a relational and affective space to be inhabited. Drawing on the principles of auto-theory and post-qualitative inquiry, we approach a familiar dataset of Vietnamese English as a foreign language (EFL) teacher reflection through a method of writing-with, responding not through interpretation, but through resonance, hesitation, and companionship. Rather than coding or categorizing the texts, we lingered with their silences, rhythms, and rhetorical composure. What emerged was not a framework but a cartography: a radial constellation of five interwoven stances, including permission, composure, relational imprint, echoing, and unknowing. …

The Role Of Oman Commercial Arbitration Centre’S Rules In Enhancing The Effectiveness Of Omani Arbitration Law, Amel Kamel Abdallah

Sultan Qaboos University Legal Studies Journal

This Article presents a critical analysis of the 2022 Rules of the Oman Commercial Arbitration Centre and their role in enhancing the effectiveness of the provisions of Omani Arbitration Law No. 47/1997. It examines how these rules address practical challenges that have arisen in the application of the law at certain stages of the arbitration process, particularly the arbitration agreement and the constitution of the arbitral tribunal. Furthermore, the article highlights the role of the Omani judiciary in bridging some legislative gaps within the field of arbitration. In the first section, the article examines issues related to the arbitration agreement …

Compensation For Damage Caused By Blood Transfusions- A Fundamental Study, Maryam Salim Saif Al-Wahaybi, Rahima Hamad Al Kharusi, Saif Nasser Abdullah Al-Mamari

Sultan Qaboos University Legal Studies Journal

The therapeutic need for blood transfusions depends on each patient’s diagnosis and medical requirement determined by the medical practitioner. Despite the great importance of blood transfusions constitute a therapeutic method that errors can sometimes cause harms. Therefore, this research sheds light on the compensation due to those harmed by blood transfusions, by studying the types of damage resulting from blood transfusions, such as material and intent damage, in addition to the original and variable damages, and the research of those affected by these operations in the first section, while the second section deals with the criteria of estimating compensation and …

Granite Staters Worried About Political Violence, Mass Shootings; Trump Approval Continues To Slide 9/30/2025, Unh Survey Center

All UNH Survey Center Polls

Three-quarters of New Hampshire residents say they are worried about political violence, while two-thirds are concerned about mass shootings. A majority in the Granite State oppose President Trump's deployment of the National Guard to American cities and few would feel safer if soldiers were deployed to cities in New Hampshire. Approval of Trump's handling of foreign policy, the economy, and his overall job have declined since August, and approval of his handling of the economy is at its lowest point in either of Trump's terms. Just over one-third of state residents approve of Health and Human Services Secretary Robert F. …

Patrick Nicholas V. Smithfield Sci

2025 Decisions

USDC for the Middle District of Pennsylvania

Usa V. Lashaumba Randolph

2025 Decisions

USDC for the Western District of Pennsylvania