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Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


New Procedures To Obtain An Irs Ruling, Louis W. Kasischke Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

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.


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

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 Aug 2025

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 …


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 Aug 2025

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 …


Open And Timely Public Access To Final, Citable U.S. Case Law: A Progress Report, Peter W. Martin Aug 2025

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 …


Understanding And Addressing Chronic Absenteeism: Interviewing Parents Of Chronically Absent Students, Patrick Stickley Aug 2025

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 Aug 2025

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 Aug 2025

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 …


Quality Improvement Project Evaluation Of The Effectiveness Of The Institute For Healthcare Improvement’S Joy In Work Framework On Burnout Experienced By Dialysis Staff, Bernice Jones Aug 2025

Quality Improvement Project Evaluation Of The Effectiveness Of The Institute For Healthcare Improvement’S Joy In Work Framework On Burnout Experienced By Dialysis Staff, Bernice Jones

Doctor of Nursing Practice Projects

Burnout continues to pose a pervasive and escalating challenge in healthcare, with its severity further amplified in the aftermath of the COVID-19 pandemic. Dialysis professionals are especially vulnerable, facing elevated patient volumes, extended work hours, and frequent encounters with complex clinical needs. These ongoing stressors highlight the critical importance of this quality improvement (QI) project, as there exists an urgent need for evidence-based strategies to alleviate burnout among dialysis professionals. This QI project aimed to enhance joy in the dialysis work setting and reduce burnout experienced by dialysis staff through the implementation of the Institute for Healthcare Improvement’s (IHI) Joy …


Predicting The Yield Strength Of Aluminum Alloys Based On Composition, Clinton K. Waite Aug 2025

Predicting The Yield Strength Of Aluminum Alloys Based On Composition, Clinton K. Waite

Theses and Dissertations

This work describes a model to predict the yield strength of aluminum alloys, in either an annealed or T6 (peak aged) state, based solely on its composition. This is accomplished through the analyses of strengthening mechanisms common to aluminum, of which a novel semi-empirical model to predict precipitation strengthening is discussed. Solid solution strengthening and grain boundary strengthening are more simplistically considered but with significant accuracy. It is shown that by combining the strength contributions of each strengthening mechanism, the overall yield strength can be predicted by its composition in any of the 1xxx-7xxx series alloys. This allows the model …


Next-Gen Leaders: Cultivating Board Room Readiness For Emerging Nurse Professionals, Cheryl Nikol Hamilton Aug 2025

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 …


African American Men's Perceptions Of Law Enforcement, Dr. Dedrie Reshell Leonard-Francis Aug 2025

African American Men's Perceptions Of Law Enforcement, Dr. Dedrie Reshell Leonard-Francis

Walden Dissertations and Doctoral Studies

African American Black men are more likely to report unreasonable, unnecessary, and unwarranted experiences with U.S. law enforcement than men of other racial groups, and they higher mistrust toward law enforcement than any other racial group. These experiences have been described as unjustifiable due to the level of force used by police. In some cases, excessive force by law enforcement has resulted in the death of Black men. The purpose of this phenomenological study was to explore Black men’s perceptions of law enforcement and to understand their distrust. The study centered on the facilitators and barriers to Black men trusting …


Hemispherotomy For Drug-Resistant Epilepsy In Bilateral Sturge-Weber Syndrome: Illustrative Cases, Eveline Teresa Hidalgo, Eric A Grin, Yosef Dastagirzada, Nealen Laxpati, Judith Bluvstein, Julia R Schneider, Daniel Miles, Michal Tzadok, James Riviello, Howard L Weiner Aug 2025

Hemispherotomy For Drug-Resistant Epilepsy In Bilateral Sturge-Weber Syndrome: Illustrative Cases, Eveline Teresa Hidalgo, Eric A Grin, Yosef Dastagirzada, Nealen Laxpati, Judith Bluvstein, Julia R Schneider, Daniel Miles, Michal Tzadok, James Riviello, Howard L Weiner

Faculty, Staff and Students Publications

Background: Sturge-Weber syndrome (SWS) is a congenital neurocutaneous disorder characterized by angiomas of the face, choroid, and leptomeninges. Seizures in these children often present within the first 2 years of life. SWS is typically unilateral, but bilateral SWS occurs in approximately 15% of cases. Bilateral SWS is associated with earlier seizure onset and poorer cognitive, developmental, and functional outcomes. More than half of children with SWS develop drug-resistant epilepsy requiring surgical intervention. Hemispherotomy has been established as a successful treatment for unilateral SWS, but resective surgery has traditionally not been considered a treatment option for patients with bilateral disease.

Observations: …


Olr Mm, Lp V. Larue Aug 2025

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 …


Data Registration Techniques For Optical Functional Brain Mapping, Abigail Magee Aug 2025

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 …


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 Aug 2025

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 …


Childhood Vaccination In Mozambique Pre- And Post-Covid-19 Pandemic, Remy Mwamba Aug 2025

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 Aug 2025

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. …


The Confucian Path To Utopia : Liao Ping’S Theory Of Great Harmony, 1897–1918, Jiahui Dong Aug 2025

The Confucian Path To Utopia : Liao Ping’S Theory Of Great Harmony, 1897–1918, Jiahui Dong

Lingnan Theses (MPhil & PhD)

Seeing utopia as “the expression of the desire for a better way of being” and a term that encompasses both the meanings of “good place” and “no place,” this thesis examines the theoretical interaction between Western utopianism and the concept of great harmony, or Datong, which emerged from the study of ancient Chinese classics. It focuses on the late Qing to early Republican period through the case of Liao Ping (1852–1932), a new-text Confucian scholar from Sichuan province, China. As an eminent scholar, Liao was deeply exposed to and influenced by Western concepts and literature during the time of …


Olr Mm, Lp V. Larue Aug 2025

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.


“Mysterium Tremendum Et Fascinans”: Melian’S And Lúthien’S Numinosity, Alexandra Filonenko Aug 2025

“Mysterium Tremendum Et Fascinans”: Melian’S And Lúthien’S Numinosity, Alexandra Filonenko

Online Midwinter Seminar (OMS)

No abstract provided.


Silicon Is The Next Frontier In Plant Synthetic Biology, Aniruddha Acharya, Kaitlin Hopkins, Tatum Simms Aug 2025

Silicon Is The Next Frontier In Plant Synthetic Biology, Aniruddha Acharya, Kaitlin Hopkins, Tatum Simms

Faculty Publications - Biological Sciences

Silicon has a striking similarity to carbon and is found in plant cells. However, there is no specific role that has been assigned to silicon in the life cycle of plants. The amount of silicon in plant cells is species specific and can reach levels comparable to macronutrients. Silicon is used extensively in artificial intelligence, nanotechnology, and the digital revolution, and thus can serve as an informational molecule such as nucleic acids. The diverse potential of silicon to bond with different chemical species is analogous to carbon; thus, it can serve as a structural candidate similar to proteins. The discovery …


Teaching Law Through Art: On Magic, Emotions, And Resistance, Hamsini Marada Aug 2025

Teaching Law Through Art: On Magic, Emotions, And Resistance, Hamsini Marada

Socio-Legal Review

This is an auto-ethnographic article in which the author reflects on her research in art and law, the legal academic culture, and the ways in which her art practice (painting and photography) informs her teaching pedagogy. The author uses theoretical works of scholars like Paulo Friere and bell hooks as foundational texts to address how an emotional and care-based approach to teaching can be developed through engagement with art in law classrooms. This theory is substantiated with anecdotes from the author's experience of teaching electives on art and law and core courses like Criminal Law and Intellectual Property Rights. By …