Digital Commons Network^™

Washington Report: Congress Nears Enactment Of Bill For Reimbursement Of Tax Litigation Costs, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman

Tax Adviser

No abstract provided.

Estate Planning: Sec. 2039: Keeping Nonqualified Deferred Compensation Benefits Out Of The Estate, Joan Ellenbogen

Tax Adviser

No abstract provided.

New Leasing Rules—Get Them While They’Re Hot, Howard J. Levine, Ronald S. Cohn

Tax Adviser

No abstract provided.

Naoh Molarity Effect On Mechanical And Hydrochloric Acid Resistance Of Geopolymer Mortar Based On Slag, Mahmoud Ziada, Zahraa Mohammed Kamil Al-Mayali

Journal of Sustainable Construction Materials and Technologies

The present research investigates the influence of different sodium hydroxide (NaOH) molarities on the mechanical characteristics and hydrochloric acid (HCl) resistance of geopolymer grouts manufactured from ground granulated blast-furnace slag (GGBS). Geopolymer mortars have attracted interest as sustainable substitutes for traditional cementitious materials due to their advantageous environmental effects and enhanced durability features. This study involved the fabrication of geopolymer mortar specimens by altering the NaOH molarity (M) from 6 M to 14 M. The mechanical and physical qualities were assessed using compressive strength, capillary water absorption, flexural strength, slump flow, and ultrasonic pulse velocity (UPV) tests. Subsequently, the geopolymer …

Rubber-Modified Self-Compacting Mortar: Evaluating Setting Time And Strength Development, Navvar Makansi, Süleyman Ipek, Erhan Güneyisi

Journal of Sustainable Construction Materials and Technologies

The influence of using crumb rubber (CR) obtained from the second scraping of used tires as fine aggregate in manufacturing self-compacting mortar (SCM) was investigated experimentally in this study. To explore this, natural fine aggregate in SCM mixes was partially replaced with CR at levels ranging from 5% to 25% by total fine aggregate volume. Two mix series, one with a total binder of 500 kg/m3 and the other with a 540 kg/m3 binder, were designed at water-to-binder ratios of 0.40 and 0.33. Ordinary Portland cement (80% by weight) and fly ash (20% by weight) were used to manufacture mortars. …

Smart Traffic Management At Intersections, Gezim Hoxha, Piotr Gorzelanczyk, Rame Likaj, Shaban Thaqi, Flori Cikaqi

Journal of Sustainable Construction Materials and Technologies

Effective traffic control methods, whether at intersections or other nodes within the road network, play a critical role in ensuring traffic quality and safety. An inappropriate choice of traffic control techniques or poorly optimized light signal programming at intersections often leads to unsatisfactory service levels. This study specifically addresses the issues related to intersections controlled by traffic lights. It aims to identify the key factors influencing the regulation and programming of traffic lights, with a focus on using different microcontrollers, particularly the Raspberry Pi. The primary objective of this research is to develop a methodology and an adapted programming approach …

Identification Of Barriers And Drivers In The Adoption Of Sustainable Construction Practices In The Turkish Construction Industry: Exploratory Factor Analysis, Tülay Çivici, Mustafa Serhan Ünlütürk

Journal of Sustainable Construction Materials and Technologies

Although the importance of sustainability in the construction industry has been emphasised by many researchers and endorsed by many authorities, it is clear that the practices in the industry still need to be improved. The primary issue for adopting sustainable practices in the construction industry is identifying the barriers and drivers. For this reason, the study analysed the literature to identify the critical barriers and incentives for adopting sustainable practices in the construction industry. In light of the information from the literature, the necessary barriers and motivators in adopting sustainable practices in the construction industry were determined, and a questionnaire …

Multiscale Modelling Of Heat And Mass Transfer In Hemp Wools, Rayan El Sawalhi, Marwan Al Kheir, Louay El Soufi, Hassan Assoum

BAU Journal - Science and Technology

This paper deals with the development of a multi-scale model of coupled heat and mass transfer for hemp wool insulating materials. Natural fibrous insulating materials from renewable resources like hemp offer an attractive environmental option for conventional insulation materials. These materials exhibit excellent thermal performances in terms of thermal conductivity and thermal capacity but are highly sensitive to moisture variations. To fully describe their behavior, we developed a multi-scale approach founded upon three characteristic scales: the heterogeneous fiber scale, the homogenized fiber network scale, and the final product scale. Using the method of volume averaging, we established transfer equations at …

Fedevd: A Federated Road Traffic Event Detector From Social Networks, Ahmad Traboulsi, May Itani, Layal Abu Daher, Ali Haidar

BAU Journal - Science and Technology

The increasing population and the corresponding rise in the number of vehicles, coupled with inadequate public transportation, is increasing the already existing traffic problem. One solution to this problem has been the implementation of Traffic Monitoring Systems (TMS). However, TMS deployment entails significant costs, including (1) the installation of hardware in key areas and (2) the employment of dedicated monitoring personnel. Simultaneously, Online Social Networks (OSNs) have become global platforms with rapidly growing user bases, leading to a surge in user engagement. This widespread participation has transformed social networks into invaluable sources of data for analytics, business intelligence, and decision …

Exponential Decay For The Truncated Version Of The Porous-Elastic Model, Dilberto Da Silva Almeida Júnior, Baowei Feng, Luiz Gutemberg Miranda

BAU Journal - Science and Technology

This paper investigates the one-dimensional truncated version of the porous-elastic system that avoids the damaging con sequences associated with the second frequency spectrum. We consider a feedback law acting on the displacement of the elastic solid and establish well-posedness via the Faedo-Galerkin method. Furthermore, we prove an exponential energy decay result that holds independently of any specific relationship between the system’s coefficients, using the energy perturbation method.

State Policy & Politics Database (Sppd), Jennifer Karas Montez

Center For Aging and Policy Studies

The State Policy & Politics Database (SPPD) is a compilation of annual data on state policies and politics that are particularly relevant for population health. The SPPD includes several categories of policies, including labor and economic policies (e.g., minimum wage levels, right to work laws), social safety net policies (e.g., earned income tax credits, SNAP), behavior-related policies (e.g., tobacco taxes, opioid prescribing), as well as the political ideology of the states’ government and citizens. Most measures are available annually from 1980 to 2023 or 2024.

Are Digital And Social Media Marketing Matters For Tajikistan’S Youth Travelers?, Namozov Jamshed, Gita Gayatri

ASEAN Marketing Journal

This research examines the influence of social media and online marketing on the travel behaviours of youth -domestic - tourists in a capital city of Tajikistan, Dushanbe, as the main destination. With the development of new technologies in the modern digital age, digital tools could significantly change the preferences of travellers to choose tourism destinations. In this regard, social media, with its wide audience through Instagram, Facebook, YouTube, and others, became not only an effective tool for tourism marketing but also for affecting tourism decision-making processes. That's why the study examines the impact of tourists’ attitudes towards online tourism information, …

Informing Cold Spray Via High Strain Rate Particle Impacts Captured Using Ultra-High-Speed Videography, Elias Timmons

Theses and Dissertations

The primary objective of this research is to provide insight into high strain rate deformation behavior of particles in cold spray-like impacts for the purposes of material vetting and optimization of spray parameters for deposition quality and efficiency. A light gas gun and ultra-high-speed videography techniques were engineered, built, and used for millimeter particle impact experiments and adapted to launch micron scale particles at controlled velocities and particle/substrate temperatures representative of cold spray conditions. Analytical techniques employed for understanding impact mechanics focused on characterization of impact behavior and presence of features related to cold spray particle bonding. This research demonstrates …

Editors And Staff Members

Public Land & Resources Law Review

No abstract provided.

Table Of Contents

Public Land & Resources Law Review

No abstract provided.

Letter From The Editors

Public Land & Resources Law Review

No abstract provided.

Property Clause Power Play: The Blm's Conservation Rule And Loper Bright, Meridian S. Wappett, Sandra B. Zellmer

Public Land & Resources Law Review

This article examines the implications of Loper Bright on public land management through rulemaking. Part II provides a comprehensive overview of the case, its holding, and its potential ramifications. Part III delves into the history of the Administrative Procedure Act (“APA”), to illuminate the evolution and underlying rationale for agency deference. Part IV analyzes the constitutional framework underpinning the BLM’s statutory authority, rooted primarily in the Property Clause, which delegates the task of making “needful” rules governing public lands to Congress and to federal land management agencies. Finally, Part V argues that the Rule is valid, whether a reviewing court …

A Most Essential Power: The Case For Restoring Comprehensive Land Use Authority In Indian Country, Michelle Bryan

Public Land & Resources Law Review

Part I of this article provides a brief overview of allotment and its lingering jurisdictional quagmire on impacted reservations. Stepping outside of Indian Country, Part II then outlines the U.S. Supreme Court’s longstanding recognition of sweeping, area-wide government land use authority—authority it considers among the “most essential” and “least limitable.” The Court has never applied this established law when determining tribal sovereignty over land use. That application is long overdue.

Part III details how we arrived at this state of affairs—how tribes, despite starting with sovereign control over land use throughout their territories, experienced losses in that authority over time …

Water Knows No Boundaries: Tribal Jurisdiction Over Non-Indians' Off-Reservation Conduct That Threatens On-Reservation Tribal Water Resources, Wesley J. Furlong, Lori E. Blumenthal

Public Land & Resources Law Review

This Article begins by discussing Manoomin and Sauk-Suiattle, orienting the reader to how these complicated jurisdictional issues have been addressed by Tribal courts. Next, this Article sets forth the current framework under Montana and Merrion for determining the extent of Tribal civil jurisdiction over non-Indians. Next, this Article examines the caselaw establishing Tribal Nations’ inherent sovereign authority to exercise civil jurisdiction over non-Indian activities and conduct occurring on-reservation that threaten or affect Tribal water resources and rights. Finally, this Article examines the caselaw that lays the groundwork for extending Tribal Nations’ civil jurisdiction over non-Indian activities and conduct occurring off-reservation …

Treaty Justice: Charles Wilkinson's Homage To The Boldt Decision, Michael C. Blumm

Public Land & Resources Law Review

Charles Wilkinson, a beloved teacher, author, and advisor, gave his readers perhaps his most personal gift in Treaty Justice: The Northwest Tribes, the Boldt Decision, and the Recognition of Fishing Rights (U. Washington Press, 2024). Wilkinson finished the manuscript just a week before his unexpected death, at age 81, in 2023. The book is a blend of personal memoirs of countless encounters of people involved in the seminal Boldt decision–which revolutionized treaty fishing rights– and its aftermath, and part of legal history by an analyst who was acutely sensitive to the vagaries of both law and history. We are fortunate …

Abandoning The Iron Horse: Railroad Rights-Of-Way And The Implied Doctrine Of Reverter On Indian Reservations, Arthur B. Macomber

Public Land & Resources Law Review

Land title issues on Indian Reservations are notoriously but unnecessarily complex. Unsettled land titles and the resulting fragile land ownership status on Indian Reservations are well-known factors impeding productive land uses, the cure of environmental degradation, and Indian sovereignty, ownership, and control over sustainable land uses. Some lawsuits even question the existence of a Reservation itself. Land titles to many parcels on Indian Reservations have been split into thousands of owners. Using existing law and principles of equity, abandoned Reservation rights-of-way of many types do not have to sit unused and economically unproductive. Future lawsuits and other wasteful societal friction …

Powering Progress: How Ferc Order 2023'S Cluster Study Process Aims To Revolutionize Grid Interconnection, Lowell J. Chandler

Public Land & Resources Law Review

This Article analyzes Order 2023’s cornerstone reform: the replacement of the traditional first-come, first-served serial queue process with a more sophisticated first-ready, first-served cluster study approach. The Article also provides a basic introduction to utility regulation in the United States. While Order 2023’s change promises to revolutionize grid interconnection, the Article also considers whether additional reforms may be necessary to fully realize FERC’s vision of an efficient, equitable interconnection process.

The Enduring Legacy Of The Habsburg Islam Policy: Muslim Communities In Central And Southeast Europe, Sevgi Adak, Thomas Schmidinger

Exploring Muslim Contexts

Examines contemporary legal and political structures governing Muslim communities in Central and Southeast Europe.

When Otto Habsburg – son of the last emperor of the Austria-Hungarian Empire Karl I – died in 2011, among those who prayed at the funeral was Mustafa Efendi Cerić, the Reis-ul-ulema of Bosnia and Herzegovina – the highest Islamic office in the country. This was to honour the long-lasting relationship between the bygone empire of the Catholic Habsburgs with Bosnian Muslims. The cornerstone of this relationship was the 1912 Islam Act (Islamgesetz) of the Habsburgs, which granted Islam legal recognition and incorporated it into …

Kelvin Rosa V. Administrator East Jersey State Prison

2025 Decisions

USDC for the District of New Jersey

Enhancing Quality Assurance In Construction Implementation: The Role Of Bim As A Comprehensive Documentation Tool, Ahmed M. Hani

Journal of King Abdulaziz University: Engineering Sciences

This study investigates the potential of Building Information Modelling (BIM) as a tool for enhancing the quality assurance of construction projects during the implementation phase. Given the increasing complexity of construction projects and the growing amount of information required, BIM has emerged as an indispensable tool for the Architecture, Engineering, and Construction (AEC) industry. Nevertheless, many construction projects encounter challenges and delays due to incomplete information and inadequate documentation during the construction phase, thereby compromising the quality of the final product. To address these issues, the study conducts a meticulous analysis of recently published papers, online resources, and practical experiences …

Simulations Of Single Metallic Particle Impacts Onto Polymeric Substrates For Insights Into Cold Spray Adhesion At Composite Material Interfaces, Saidur Rahman Shoaib

Theses and Dissertations

Metallization of polymer-based composites finds applications in a variety of industries in which addressing challenges such as electrical discharge mitigation or surface erosion can be vital. Cold spray additive manufacturing is emerging as a cutting-edge technology for polymer/composite metallization, offering a transformative approach to achieving desired material enhancements. This study employs finite element analysis (FEA) to evaluate the adhesive “bonding” strength (i.e., extraction force under impulsive dynamic loading) between single 20-micron diameter spherical metal (copper) particles and polymer (polyetheretherketone) substrates under cold spray-relevant impact conditions. Analysis of FEA simulations centers on initial impact processes parameterized by particle impact velocity and …

Sex-Dependent Modulation Of Behavioral Allocation Via Ventral Tegmental Area-Nucleus Accumbens Shell Circuitry, Kristen A. Mclaurin, Jessica M. Illenberger, Hailong Li, Rosemarie M. Booze, Charles F. Mactutus

Faculty Publications

Diagnostic criteria for substance use disorder, cocaine type (i.e., cocaine use disorder), outlined in the 5th edition of the Diagnostic and Statistical Manual of Mental Disorders, imply that the disorder arises, at least in part, from the maladaptive allocation of behavior to drug use. To date, however, the neural circuits involved in the allocation of behavior have not been systematically evaluated. Herein, a chemogenetics approach (i.e., designer receptors exclusively activated by designer drugs (DREADDs)) was utilized in combination with a concurrent choice self-administration experimental paradigm to evaluate the role of the mesolimbic neurocircuit in the allocation of behavior. Pharmacological activation …

Nebraska Farm Real Estate Market Highlights 2024-2025, Jim Jansen

Nebraska Farm Real Estate Reports

Reversing a half decade in gains, the all-land average value in Nebraska declined for the year ending February 1, 2025, averaging approximately 2% lower than the prior year. Figure 2 summarizes these figures and trends along with the percent changes over the preceding year’s all-land average for the eight districts in the state.

Rates of decline were the highest in the Northeast and Southeast Districts, as these areas averaged 3% lower for the all-land average. These Districts trended slightly similar to the state's rate of decrease of 2%. The South and Southeast District also averaged 2% lower.

The other four …

Perempuan: Keterwakilan Dalam Partai Politik Dan Badan Legislatif, Inna Insan, Fide Gracia Simatupang, Sharon Golda Ylleanor

Jurnal Konstitusi & Demokrasi

Partisipasi perempuan dalam politik merupakan salah satu indikator penting dalam menilai kualitas demokrasi suatu negara. Representasi yang setara antara laki-laki dan perempuan, khususnya dalam partai politik dan badan legislatif, tidak hanya menjadi wujud dari keadilan gender, tetapi juga menjadi sarana untuk memperkaya pengambilan kebijakan yang dapat dinilai inklusif dan responsif terhadap kebutuhan seluruh warga negara. Namun dalam kenyataannya, keterlibatan perempuan dalam ranah ini masih diwarnai dengan berbagai tantangan struktural, budaya, dan historis.

Jepang, Indonesia, dan Taiwan merupakan tiga negara di Asia Timur dan Tenggara dengan latar belakang sejarah, budaya, dan sistem politik yang berbeda, namun pada ketiganya terdapat persamaan dinamika …