Digital Commons Network^™

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

Tax Clinic, Daniel F. Kruger

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Subchapter S Revision Act Of 1982 (Part I), Lorence L. Bravenec

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 14, Number 3, March 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Washington Report: Tax Division’S Suggested Questions And Answers On Sec. 6661 “Substantial Understatement Of Liability”, Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Tax Contingency Audit Workpapers: 1981-1982 Developments, Observations And Proposals, William T. Diss, Robert E. Hanson

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Compliance Provisions Of Tefra, Martin L. Kamerow

Tax Adviser

No abstract provided.

Working With The Expanded Alternative Minimum Tax Introduction, Paul J. Streer

Tax Adviser

No abstract provided.

Do Repeating Interprofessional (Ip) Courses Stimulate To Increased Development Of Ip Competencies?, Anders Baerheim, Ingunn Johanne Ness, Reidun Lisbeth Skeide Kjome, Merethe Hustoft, Sissel Johansson Brenna, Ane Johannessen

Journal of Interprofessional Practice and Collaboration

The aim of this study was to elucidate whether acquired interprofessional (IP) competencies increased with repeated IP courses. Methods. We used a cross-sectional survey including students from four IP courses at two Norwegian higher educational institutions. One site had a 1-2 weeks on-campus training for their bachelor students at the start of each of the three academic years, whilst the other site arranged a workplace-based course for final year health and social care students from both educational institutions. Students from the first site complete all three on-campus courses and the workplace-based course before completion of their education, while students …

Reassessing Policy Responses To Irregular Migration In Receiving Democracies: A Process-Tracing Analysis Of Transactional Migration Governance, Otoniel Ramos

Student Research

This policy brief analyzes the growing use of transactional migration agreements (TMAs) by receiving democracies—bilateral arrangements that exchange financial or diplomatic concessions for the external enforcement of migration control. While politically expedient, TMAs often generate long-term strategic liabilities: they reduce state control over enforcement outcomes, expose receiving states to coercive leverage by partner states, and weaken normative commitments to transparency and rights protection. Using analytic process tracing and formal modeling, this paper identifies four recurring mechanisms by which TMAs evolve into systems of asymmetric dependence. It then evaluates three alternative policy frameworks—Exit Doctrine, Legal Category Reform, and a Structured Conditionality …

C. Shumar, Jr. V. The Estate Of Sondra Spaugy

2025 Decisions

USDC for the Western District of Pennsylvania

Re-Envisioning Nuclear Deterrence, Raul (Pete) Pedrozo

International Law Studies

This article examines whether the U.S. nuclear umbrella provided to allies is currently viable and whether it is time for the United States to share nuclear weapons technology with its allies in the Asia-Pacific to counter the growing nuclear threat posed by China, North Korea, and Russia. The article discusses the current capabilities and nuclear doctrine of States possessing nuclear weapons, as well as Iran’s nascent nuclear weapons program. It then discusses the current international law and regulatory regime applicable to nuclear weapons. It analyzes the threats posed by China’s and Russia’s nuclear capabilities, and how they affect U.S. nuclear …

Emphasis On The United Or The States? Entertaining Justice Kavanaugh’S Ross Dissent As A Textualist Reimagination Of Horizontal Federalism Following The Death Of The Dormant Commerce Clause, Aaron N. Kaeser

University of Dayton Law Review

No abstract provided.

Crafting Myths In Modern Times: Essentialising Duty, Obligation And Exchange In Religious Tourism, Anuja Jose, Vinita Chandra, Uday Pratap Singh

International Journal of Religious Tourism and Pilgrimage

This paper aims to study the factors that contribute to the success of present-day myths in religious tourism. It also seeks to investigate the factors that compel modern pilgrims to accept a certain myth and the role played by stakeholders of religious tourism in the creation of a myth. In order to explore these research questions, Kauḍī Mātā temple in Varanasi, a popular religious tourist spot for Southern Indians, was chosen for Case Study. Qualitative data have been generated through in-depth interviewing. Simultaneously, several myths of goddess Kauḍī Mātā were recovered from textual and digital sources in addition to the …

Harnessing Eco-Friendly Practices And Transforming Communities Through Social Entrepreneurship: Exploring The Shri Mata Vaishno Devi Shrine Mode, Iqra Sajad Khan Scholar, Ashaq Hussain Najar Dr, Manik Arora Dr

International Journal of Religious Tourism and Pilgrimage

This study examines the influence of religious tourism on regional development, with a specific focus on eco-friendly practices and social entrepreneurship. Religious pilgrimages play a significant role in stimulating the tourism sector, hence, creating economic prospects on a global scale. Nevertheless, the extent of scholarly investigation about the impact of implementing eco-friendly practices on nearby communities, particularly within the context of religious pilgrimage destinations, remains minimal. The primary objective of this research centres on the Shri Mata Vaishno Devi shrine located in Jammu and Kashmir renowned for its widespread praise and profound cultural importance. A qualitative methodology was employed to …

Pilgrimage In The 12th Century: From The Ancient Travel Practices To Religious Tourism Routing Practices, Mafalda Martins Nascimento, Luís Mota Figueira

International Journal of Religious Tourism and Pilgrimage

Pilgrimages assumed a crucial importance in the Middle Ages and in religious history in general, having always mobilised thousands of people worldwide. Travel in general and movements for religious reasons still assume an extraordinary relevance in the tourist sector, providing an important contribution to regional and local development involving sacred places, creating value and benefiting local populations. Thematic tourism routing is a component of the offer (endogenous resources transformed into attractions), planned from the local (local circuit) to the global (international route).

In this medieval context some religious-military orders assumed a relevant role at a socioeconomic level, whose legacy is …

School-Based Mental Health Practice: The Impact Of Physical Activity On Depression, Nafees Alam, Joy Krug

Social Work Faculty Publications

The relationship between physical and mental health has long been theorized to be profoundly important in understanding human behavior and development. This article aims specifically to highlight the state of existing research about the relationship between physical activity and the state of depression. Studies across the nation, summarized here, have found that healthy physical activity levels generally correlate with health within the mental and emotional arenas. Despite the abundance of existing literature on this topic, research remains scarce on the longitudinal effects of physical activity beginning with pre-puberty children into adulthood. Physical activity is a relatively cheap and non-harmful lifestyle …

Ontology, Epistemology And Axiology In Halal Research: Empirical Evidence From Hajj Pilgrimage, Mohammad Mominul Islam

International Journal of Religious Tourism and Pilgrimage

The philosophical contributions of ontology, axiology, and epistemology have not provided a clear understanding of conventional or Halal tourism, including the Hajj pilgrimage. Against this background, this study aims to explore the Halal perspective of knowledge creation, including At-Tawhid, Ijtihad, and philosophies, through a qualitative and grounded theory approach with inductive reasoning and ethnographic approach. The author collected primary data through active observation of the Hajj rituals from June 16th to July 25th, 2022, in Makkah, the Kingdom of Saudi Arabia, and popular blog posts about the travel experience of pilgrims. Then, the data were analysed using ATLAS.ti to result …

Explaining The Satisfaction Of The Religious Tourist: The Case Of Maimonides In The City Of Cordoba, César Mora Márquez, Angelo Puccia

International Journal of Religious Tourism and Pilgrimage

Tourism was one of the most severely affected sectors by the Covid-19 pandemic. Even religious tourism, traditionally less susceptible to market fluctuations, is now compelled to adopt innovative strategies in response to these effects. This article analyses the satisfaction of religious tourism, specifically its relationship with the figure of Maimonides, who is considered to be an important religious thinker and is included within the Pantheon database of the Massachusetts Institute of Technology (MIT). A questionnaire was distributed and completed by 720 tourists in the city of Cordoba, Spain, which has close links to Maimonides. The findings indicated that the spirituality …

Spirituality And The Quest For Transcendence On The Portuguese Way Of St. James, José Luís Braga, Miguel Pazos Otón, Isabel Borges

International Journal of Religious Tourism and Pilgrimage

The pilgrimage to Santiago de Compostela is a kind of proto tourism in a world where the number of pilgrimages has increased considerably. In the past the only motivation for such pilgrimages was religious, today we are witnessing the emergence of new motivations, such as cultural and even sporting ones. The research questions that guide this study are the following: Are faith and religion still strong enough motivations to justify pilgrimages to Santiago de Compostela? Are there points of convergence between religious and secular pilgrims? Can the Camino be a means of awakening religious vocations? In short, what is the …

Idehen V. Stoute-Phillip

All Decisions

The landlord initiated a non-payment proceeding, seeking rent arrears for a period where no rental agreement was in effect for the rent-stabilized apartment. The tenant moved to dismiss pursuant to CPLR 3211(a)(7) and (a)(1), arguing the petition failed to state a cause of action and was unsupported by documentary evidence. The court granted the tenant's motion, citing that a proper rent demand is a statutory prerequisite and the demand was defective as no rent was due under a valid lease for the period claimed, in accordance with *Shepherd-Neely* precedent disallowing month-to-month rent-stabilized tenancies. The court also ordered the landlord's counsel …

The Eyes Of Csr: Creating A Consulting Methodology To Bring Strategic Corporate Social Responsibility Into Established Organizations, Raven V. Brookes-Mcdougall

Student Theses and Dissertations

Corporate Social Responsibility (CSR) has become a crucial aspect of the corporate mindset, driven by the increasing demand for ethical and sustainable practices. Despite the strong business case for its implementation, CSR deployment often lacks strategic direction. This capstone project, titled "The Eyes of CSR: Creating a Consulting Methodology to Bring Strategic Corporate Social Responsibility into Established Organizations," aims to develop a universally applicable framework for integrating CSR into established organizations. This will be achieved through an extensive literature review that explores the multifaceted nature of CSR, including its history, benefits, challenges, criticisms, and various approaches.

The resulting framework emphasizes …

Multi-Level Collaborative Governance Framework For Designing Accountable Ai Systems For Emergency Management, Yu-Che Chen, Chun-Hua Tsai, Edouardo Zendejas

Information Systems and Quantitative Analysis Faculty Publications

This paper addresses a gap in the AI governance literature in understanding collaboration between national governments and tribal nations in governing AI systems for emergency management. This conceptual work develops and presents a governance design framework for accountable AI systems to fill the knowledge gap by drawing from the fields of public administration, information systems, indigenous studies, and emergency management. This framework situates the governance framework in a cross-sovereignty historical, legal, and policy contexts. It captures the multi-level features and embeddedness of governance structures, including the levels of collaborative governance structure, software system governance rules, and technical software system design. …

Space And Attention In The Kyrgyz Demonstrative System, E. Ótott-Kovács, T. Kubatova, H. Saunders, Jonathan North Washington

Linguistics Faculty Works

Based on novel empirical work on the Kyrgyz (Turkic) nine-term demonstrative system, this paper investigates the spatial uses of demonstratives and the relationship between demonstratives' attention-drawing and spatial denotations, which has been a fundamental question for the study of demonstrative semantic content (Skilton 2019, Levinson 2018). While Kyrgyz, similarly to Turkish (Küntay & Özyürek 2002, 2006), appears to have a specialized attention-drawing demonstrative indicating that attention-drawing and spatial denotations can be entirely distinct, careful elicitations reveal that attention drawing is derived from a (joint-attention) sociocentric distal meaning.

Identification Of Surrogate Biomarkers For Mucopolysaccharidosis Type Iva, Yasuhiko Ago, Shaukat Khan, Kimberly Klipner, Allison Bradford, Shunji Tomatsu

Department of Pediatrics Faculty Papers

Mucopolysaccharidosis type IVA (MPS IVA, Morquio A syndrome) is a rare inherited disorder characterized by skeletal dysplasia due to deficient N-acetylgalactosamine-6-sulfate sulfatase activity, resulting in glycosaminoglycan (GAG) accumulation. Identifying accurate biomarkers reflecting clinical severity and therapeutic response remains challenging. This study evaluated potential surrogate biomarkers, including N-terminal pro-C-type natriuretic peptide (NT-proCNP), collagen types I and II, mono-sulfated keratan sulfate (KS), di-sulfated KS, and chondroitin-6-sulfate (C6S), in blood and urine samples from 60 patients ranging from 1 to 62 years of age. NT-proCNP levels were significantly elevated in patients of all ages and negatively correlated with growth impairment, especially after 8 …

Sharc: Simulator For Hardware Architecture And Real-Time Control, Paul K. Wintz, Yasin Sonmez, Paul Griffioen, Mingsheng Xu, Surim Oh, Heiner Litz, Ricardo G. Sanfelice, Murat Arcak

Faculty Work Comprehensive List

Tight coupling between computation, communication, and control pervades the design and application of cyber-physical systems (CPSs). Due to the complexity of these systems, advanced design procedures that account for these tight interconnections are paramount to ensure the safe and reliable operation of control algorithms under computational constraints. This paper presents the Simulator for Hardware Architecture and Real-time Control (Sharc) to assist in the co-design of control algorithms and the computational hardware on which they are run. Sharc simulates the execution of a user-specified control algorithm on a given processor microarchitecture configuration, evaluating how computational constraints affect the dynamical properties of …