Digital Commons Network^™

Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The burgeoning e-commerce sector offers a promising avenue for tax revenue. However, aligning its regulatory measures with continuous advancements presents challenges. The government has recently issued a regulation that separates commerce and social media functions within social commerce platforms. This study analyzes the determinants to consider in formulating a value-added tax (VAT) policy on economic activities conducted through social commerce platforms and the effective VAT collection strategy. A qualitative descriptive approach was employed, with in-depth interviews and a literature review as data collection techniques. The key finding highlights the importance of efficiently managing data for businesses operating in social commerce …

Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by …

The Impact Of The Co-Teaching Model On The Academic Growth Of The General Education Student, Paula Matkov Andries

Theses and Dissertations from DePaul University

This quantitative study aimed to determine whether there is a positive impact on the academic growth of general education students' reading and math growth between co-taught classrooms compared to traditional one-teacher classrooms within a suburban public school district over the course of one academic year. The school district has implemented co-taught programming with longevity as a special education instructional model in three of the eight elementary schools and in both middle schools. This study focused on the conditional growth of standardized test scores in reading and math for fourth and fifth-graders who have not been identified with special education needs, …

Reconceptualising The Role Of Academic Language And Learning Advisers In The Artificial Intelligence Age, Andrew Kelly, Katrina Strampel, Andrea Lynch

Research outputs 2022 to 2026

Generative artificial intelligence (AI) tools are profoundly transforming learning, teaching and assessment in higher education. These tools present a major challenge for academic language and learning (ALL) advisers, as they are increasingly capable of performing many of the individual learning support functions that ALL advisers have traditionally provided to students. This conceptual article reimagines the role of ALL advisers in an AI-dominated world. Through applying the theory of practice architectures, it argues refocusing on four areas of practice: professional learning for educators, AI literacy, peer learning communities, and self-regulated learning. By embracing these areas of practice, and through collaboration with …

A Toxic Inheritance: Addressing The Legal Implications Of Inheriting Hazardous Waste Land, Ashley Pyle

San Diego Journal of Climate & Energy Law

Inheritance law, governing the transfer of assets and rights from generation to generation, is a cornerstone of legal systems worldwide, Inheritance law’s implications extend beyond wealth management and tax strategies. This Article addresses a neglected area of overlap: inheritance law and hazardous waste. Consider Sarah, a Southern California beneficiary whose narrative exemplifies that overlap, and her story of how inheritance law combines grief, liability, and opportunity….

Inheriting toxic land poses a legal challenge to a beneficiary’s ability to abandon property as a matter of law and policy. This raises the additional question of who should bear cleanup liability for an …

Reigning In Rushed Recruiting, Jamie Abrams

Presentations

This presentation will survey the timeline shifts that have occurred in the large firm hiring market in the Capital Area region, the collateral consequences of these compressed timelines in LRW classrooms, and the role of the LRW community going forward.

Impact Of Social Media On Family Relations In The Arab Gulf Region, Radhi H. Al-Mabuk, Abdullah F. Alrebh

Faculty Publications

Social media use especially among children and adolescents has become a topic of concern in the Gulf region especially for parents. This chapter addresses the issue of social media use and its impact on family relations, and is comprised of six parts: (1) place of social media in sociology; (2) prevalence of social media in the Gulf region with an emphasis on how much use, nature of use and motivation for use; (3) positive and detrimental consequences of social media use; (4) impact of social media use, especially problematic social media, on family relations; (5) parents’ role in guiding their …

Secreted Phosphoprotein 1 In Lung Diseases, Hongli Liu, Cristian Coarfa, Arzoo N Charania, Jennifer L Larson-Casey, Ivan O Rosas, Chao He

Faculty, Staff and Students Publications

Secreted phosphoprotein 1 (SPP1), also known as osteopontin (OPN) or early T lymphocyte activation protein 1 (ETA-1), is a multifunctional protein involved in numerous biological processes, including immune modulation, stress response, and tissue remodeling. The role of SPP1 in interstitial lung diseases (ILDs) has become an area of increasing interest, given its elevated expression in various ILDs such as idiopathic pulmonary fibrosis (IPF), connective tissue disease-associated ILD (CTD-ILD), and pneumoconiosis, especially with recent data derived from single-cell RNA sequencing. In addition to ILDs, SPP1 has been implicated in infectious granulomatous lung diseases, lung and pleural malignancies, airway diseases, and COVID-19. …

National Report Of United States (2024), Christine Speidel

Research Reports & White Papers

The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

Understanding Occupational Health And Safety Regulations And The Influence On Students' Behavior In Practical Workshops, M. Yusuf, I Ketut Gde Juli Suarbawa, Ni Wayan Merda Surya Dewi, Ni Wayan Sadiyani, I Made Sudana

Kesmas

Understanding occupational health and safety (OHS) is essential for engineering students, especially in high-risk environments such as mechanical workshops, where unsafe practices can lead to accidents and injuries. Although Regulation Number 5 of 2018 from the Indonesian Ministry of Manpower mandates OHS implementation in all workplaces, students’ knowledge and behavior still fall short of the expected safety standards. This study aimed to measure students’ understanding of OHS, their basic knowledge of OHS law, and their behavior during workshop practicum activities. A cross-sectional research design was used, involving 203 students in State Polytechnic in Badung District, Indonesia. Data were collected through …

The Rainbow War: Ballot Measure 9 And The Fight Over Gay Rights In Oregon, Patrick Douglas Lasalle

Dissertations and Theses

On November 3, 1992, Oregonians were asked to vote on Ballot Measure 9, an amendment to Oregon's constitution that would prohibit anti-discrimination protections for homosexuals, prohibit the use of public funds and facilities to "promote" homosexuality, and require schools to actively discourage homosexuality as "abnormal, wrong, unnatural, and perverse." In this narrative history, I will explore Measure 9 and the ways in which it divided the state, beginning with its introduction in May 1991. I examine the history and reasoning of the Oregon Citizens Alliance, the Christian Right organization behind the measure, as well as the gay and lesbian community’s …

Influencing Factors Of Angle-Of-Arrival Estimator Based On Deep Learning, Guohao Pang

Dissertations and Theses

Deep learning (DL)-based angle-of-arrival (AoA) estimation offers significant advantages over traditional signal processing methods, especially in complex and high-noise environments. However, situational complexity and differences in hardware can significantly impact the estimator's performance. It is therefore of interest to investigate the relationship between the performance of deep learning models and the variation of physical parameters such as the number of signal sources, the number of receiving antennas, and the signal-to-noise ratio (SNR). In this study, we investigate the impact of these variations on deep learning-based AoA estimation by systematically analyzing how the variations in the characteristics of the received signal …

Protecting Traditional Cultural Expressions: Law, Indigenous Protocols, Library Practices, Ulia Gosart, Valmaine Toki, Susan Townzen

Faculty Research, Scholarly, and Creative Activity

This study responds to contemporary international policy developments focused on protecting Indigenous creative work classified as Traditional Cultural Expressions. The study claims that states’ interests continue to guide policies in this area, compromising the relationship between regulations and the aspirations and needs of Indigenous communities. The study uses comparative methodology and content analysis to develop this argument. The study also highlights the significance of partnerships between Indigenous communities and cultural institutions that may function as alternative means to protect Indigenous creative works. The study explores cases from Indigenous communities and cultural institutions in New Zealand, the USA, and Mexico to …

Tribal Justice As A Means Of Resolving Disputes On Shariá Grounds In Palestine

UAEU Law Journal

Abstract

Tribal justice is a mechanism of dispute resolution outside ordinary courts in different disciplines. Shari’a law, norms and customs are the main sources of tribal justice in Palestine. Therefore, the characteristics of the Palestinian society (religious, patriarchal, and community-oriented), constitute a favorable atmosphere for tribal justice to flourish. Consequently, tribal justice focuses on achieving reconciled justice, social security, victim compensation, offender rehabilitation, and deterrence.

The relationship between the tribal and formal justice systems in Palestine is dual. The formal justice system typically seeks tribal intervention in serious crimes, such as murder and rape, to prevent revenge and help de-escalate …

رقابة المحكمة الدستورية العليا الفلسطينية على الأنظمة - دراسة مقارنة

UAEU Law Journal

Abstract

This study aims to identify the role of the Palestinian Supreme Constitutional Court in overseeing the constitutionality of regulations, in accordance with the provisions of the amended Basic Law of 2003, which established it as a guardian of its provisions. The court enjoys several powers, including the observance of the constitutionality of laws and regulations, and it falls outside the hierarchical structure of the regular courts. Despite the issuance of the Court Law No. (3) of 2006, its work was not activated until 2016, and that was done under Presidential Decree No. (57) of 2016, which appointed its members. …

مستقبل التدخل القضائي في مرحلة التنفيذ العقابي: رؤية جديدة في ضوء نصوص الدستور المصري الصادر سنة 2014م (دراسة تحليلية استشرافية)

UAEU Law Journal

Abstract

The shift toward reformative goal of punishment has played a prominent role in expanding the circle of judicial intervention during the enforcement phase, to insure that the imposed penalty fulfills its role in reforming the person subjected to it. Before the establishment of this reform objective, there was no room for talking about an influential role of the judiciary in the stage of penal enforcement. The serious discussion of this role did not begin until the reformative goal of punishment was established.

The phase of penal enforcement, was a completely forgotten stage for the Egyptian constitutional legislator, and did …

حدود سلطة رئيس الجمهورية في تعديل الدستور في ظل الدستور السوري لعام 2012م

UAEU Law Journal

Abstract

The Syrian constitution of 2012, like many contemporary constitutions, grants the head of state significant powers in the process of constitutional amendment. In this research, we have attempted to present a viewpoint that explains and demonstrates the limits of the President of the Republic’s authority and the role he can play within the framework of constitutional amendment process, whether in terms of the powers he holds under article 150 of the Constitution which governs the procedures, or in terms of the absolute powers he possesses, under his exceptional and referendum-based authority pursuant to Articles 114 and 116 of the …

Multidisciplinary Creative-Led Research And First Nations Cultural Governance In The Academy, Brenda L. Croft

Nulungu Research Week

No abstract provided.

The Crisis In Public Service Broadcasting

Communication Research Trends

Main issue abstract:

In early 1987 the Director-General of the BBC, Alasdair Milne, was forced to resign; his successor was Michael Checkland, who had been in charge of the Corporation's financial strategy. Milne had begun his career as a programme maker, Checkland as an accountant. Thus, symbolically, a cultural institution dedicated to serving the public by providing information, education and entertainment, acknowledged the supremacy of economics.

Across the globe public broadcasting is being forced to come to terms with demands that it be more entrepreneurial in spirit and give better 'value for money'. It is accused of giving its audience …

Folder 29, Frierson Correspondence, Horatio Seymour Hill, 1944, James Nelson Frierson

Frierson, James Nelson (1920-1946)

No abstract provided.

Recentering Family-Teacher Partnerships Through The Lens Of Unconditional Positive Regard, Lindsay Stoetzel, Jennifer Vanderground, Karen Abraham

Michigan Reading Journal

This paper examines the complexities of building family-teacher partnerships in the literacy classroom. While research continues to support the need for family engagement in literacy learning, a number of contextual factors pose barriers to building such relationships, negatively impacting children, families, and teachers alike. While organizational approaches are needed to fully address this long-standing issue, we offer the lens of unconditional positive regard as an approach individual teachers might adopt in their own work. Unconditional positive regard supports educators to partner with families by focusing on emotional regulation, acknowledging agency over ideologies, and prioritizing shared goal setting. Recommendations illustrate how …

Full Issue: Volume 57, No. 3

Michigan Reading Journal

No abstract provided.

Dean James Nelson Frierson Files - 1920-1946 Guide, James Nelson Frierson

Frierson, James Nelson (1920-1946)

No abstract provided.

Codelympics: An Educational Game, Shreyas Raghunath, Riley Guioguio

Computer Science and Engineering Senior Theses

This thesis addresses the growth of Computer Science and the increasing demand for resources that educate people about programming. The central problem is that existing resources either fall short in engaging the user, or are ineffective at communicating the basics of programming. Through a year of development and testing, we developed an application to serve as a bridge between games and educational content, making programming skills fun and accessible for younger students with no prior experience.

This thesis details the development of Codelympics, an educational game designed to teach the basics of computer programming, including control flow, functions, variables, and …

No. 41: Crisis, Pandemic Precarity And Food Insecurity Among Migrant Households During The Covid-19 Pandemic In Quito, Ecuador, Mercedes Eguiguren, Taymi Milán, Cheryl Martens

Migration and Food Security (MiFOOD) Network

This study examines the food insecurity experiences of Venezuelan migrants in Quito, Ecuador, within the broader context of the Venezuelan crisis, regional migration responses, and the structural precarity migrants face. Moving beyond the dominant “migration crisis” narrative, this paper adopts a crisis-living framework to analyze how protracted instability and pandemic precarity shape migrants’ experiences. Based on a 2023 survey of migrants and refugees who lived in Quito throughout the COVID-19 pandemic, the findings reveal that food insecurity is a persistent challenge, disproportionately affecting female-led and extended households. Key factors influencing food insecurity include job instability and deteriorating employment conditions, limited …

The Impact Of Substance Use Disorder And Drug Transfer Into Breast Milk: Implications For Maternal And Infant Health, Yongzong Yang, Bofang Yi, Tao Zhang

Pharmacy Faculty Scholarship

Breast milk provides significant health benefits to both infants and mothers, offering protection against infections and enhancing cognitive development. This paper examines the complex effects of substance use disorder (SUD) during pregnancy and lactation, focusing on the pharmacokinetics of drug transfer into breast milk. It highlights the mechanisms by which drugs enter milk, emphasizing the roles of passive diffusion and active transport, particularly through breast cancer resistance protein (BCRP). The study explores the impact of various substances on fetal and infant health, with a focus on the relative infant dose (RID) and milk-to-plasma (MP) ratio as key metrics for assessing …

Lost In Transition: An Examination Of The Burden Of Choice In Samuel Beckett's Dramatic Works, Sam Parrish

English Theses

Samuel Beckett's plays, Waiting for Godot and Endgame, provide ample room for applying existential and speech act theories to examine the goals of the characters. In analyzing the exchanges between these characters, the audience becomes aware of the phenomenon of miscommunication and how it alienates the characters. This thesis furthers the discussion of Beckett's intentions regarding the human experience as embodied on stage by examining the text of the plays, rather than any specific performances. Specifically, I develop a framework that identifies a main character within each of the plays discussed, and how the interactions between that main character and …

James Tice V. Harry Wilson

2025 Decisions

USDC for the Western District of Pennsylvania

James Biear V. Attorney General United States Of America

2025 Decisions

USDC for the Middle District of Pennsylvania

Usa V. Todd Stydinger

2025 Decisions

USDC for the Middle District of Pennsylvania