Digital Commons Network^™

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Trade Or Business Status: Recent Judicial Interpretations, Daniel M. Slattery, Susan Nordhauser

Tax Adviser

No abstract provided.

Post-Reconstruction Sec. 367: New Rules And New Dangers, Wesley Yang, Davis W. Nelson

Tax Adviser

No abstract provided.

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.

Disclaimers As Premortem And Postmortem Estate Planning Tools, Travis P. Goggans, Michael R. Harmon

Tax Adviser

No abstract provided.

Analysis Of The Reverse Triangular Merger Regulations, Robert Willens

Tax Adviser

No abstract provided.

Tipped Out: Would Ending Involvement In The Flsa Tip Credit System Improve Georgia’S Restaurant Wages?, Zach Ayer

Georgia State University Law Review

The Tip Credit provision of the Fair Labor Standards Act (FLSA) allows a restaurant employer to pay a tipped employee just $2.13 per hour if the employee earns enough in tips to raise their hourly rate to the minimum wage. Enacted in 1966, the provision intends for restaurants, an industry group known for high costs and low profit margins, to employ tipped serving staff at lower cost while ensuring the tipped employees can still earn a competitive wage. The tipping system is not without issues, however. Many of the employers’ duties under the FLSA are difficult to account for, leading …

A Broken Record: A Statutory Solution To Fixing Music Copyright Infringement’S Biggest Problem, Jacob B. Hopkins

Georgia State University Law Review

In the intellectual property space, nothing quite grabs the eye of the public like music copyright infringement. The high reputational and monetary risks associated when an artist claims infringement— especially against that of a major artist—can have huge consequences, even when no infringement occurred. The two prevailing tests for copyright infringement recognize that the hearing court can determine there is not an appropriate level of substantial similarity between two copyrightable works, however this determination relies on specialized musical knowledge, something that the typical trial judge does not possess.

This Note examines the inefficiencies in our current scheme of music copyright …

Is Discrimination Unfair?, Jeff Sovern

Georgia State University Law Review

Though multiple federal laws explicitly bar discrimination in consumer transactions, many consumer transactions fall in the gaps between those laws. But recently, the Consumer Financial Protection Bureau (CFPB) and Federal Trade Commission (FTC) have attempted to plug those gaps on the theory that discrimination is unfair within the meaning of statutes they enforce prohibiting unfair practices (UDAAP statutes). Angered by this view, the U.S. Chamber of Commerce, joined by various banking trade groups, sued the CFPB in a federal court in Texas and persuaded a conservative judge to invalidate the Bureau’s interpretation. An appeal from the decision is pending.

But, …

A Legislative Foundation For Foundation Models, Steven Arango

Georgia State University Law Review

Artificial Intelligence (AI) is not some futuristic technology—it exists in everyday products like your Uber app or the Siri voice on your nightstand. Its development is meteoric; foundation models are the latest AI advancement. These models are a type of AI that not only produces a range of products but is also integrated into other AI models. This AI Swiss army knife is proving to be an incredible asset for economic development and national security. But, like other world- altering technology, there is a pernicious side of foundation models. Their flexibility offers adversaries, such as state and non-state actors, the …

Performance Optimization For Distributed Computing Via Gen Ai, Mingji Lou, Maksat Abasov, Fangfang Fu, Pragya Prakash, Venkata Siva Sai Manepalli

Defensive Publications Series

Methods, systems, and computer program products for performance optimization of distributed computing resources using generative artificial intelligence (AI) are provided. An example method may include receiving data associated with performance metrics of a distributed computing system and data associated with a cost function for activities engaged in with the distributed computing system. The method may include providing, as an input to a generative AI algorithm, the data associated with performance metrics of the distributed computing system, the data associated with a cost function for activities engaged in with the distributed computing system, and data associated with a knowledge graph regarding …

We Are Our Brains: Disembodied Brain Films In 1950s Cold War America, David P. Pierson

Faculty, Staff, and Alumni Books

Personified Body Parts in Cinema, Literature, and Visual Culture investigates the power of personifying body parts in cinema, television, visual culture, literature, erotica, folklore, and mystique.

Culturally, socially, and poetically exposing hidden aspects and subtleties of human existentialism, this book vigorously questions and problematizes numerous artistic, aesthetic, technological, naïve, and macabre manipulations of body parts for various purposes. A diverse team of authors explore how scribing human traits to limbs, eyes, brains, genitalia, hearts, and other inner organs is grotesque and aesthetic, repealing and appealing, intimidating and intimate, rude and enjoyable, material and spiritual, surprising and mundane. Personified organs are …

In Re: Gabriel Bravo

2025 Decisions

USDC for the Eastern District of Pennsylvania

Sunset Park Lp V. Roberts

All Decisions

In this nuisance holdover proceeding, the landlord alleged two isolated incidents involving the tenant's guests "one in October 2023 involving a guest who banged on the apartment door, and one in February 2024 involving a verbal dispute in the lobby. The tenant moved to dismiss under CPLR § 3211(a)(7), arguing that the termination notice failed to state a cause of action for nuisance under Rent Stabilization Code § 2524.3(b). The court agreed, citing the settled principle that nuisance requires a pattern of recurring objectionable conduct. It found that the two incidents, months apart and involving guests rather than the tenant, …

Analyzing The Drivers Of Airline Profitability, Brady Noble

Honors Theses

The commercial aviation industry, despite its transformative impact on global connection and economy, has historically struggled with consistent profitability. This thesis investigates the drivers of financial success within the airline industry, with a particular focus on the relationship between passenger load factors and profitability. Passenger load factors, defined as the percentage of available seats occupied by paying customers, have emerged as a key performance indicator, offering important insights into operational efficiency and revenue generation.

The study utilizes comprehensive data from the Bureau of Transportation Statistics, encompassing quarterly metrics on revenue, load factors, operating costs, and fuel prices from 2002 to …

Usa V. Andrew Steel

2025 Decisions

USDC for the Western District of Pennsylvania

April 17, 2025, The Daily Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

Colloidal Control Via Micellar Solutions, Timothy F. Niper

Theses

Mesoscale colloids composed of polyoctahedral silsesquioxanes (POSS) are promising candidates for the self-assembly of hierarchical structures as a continuum of size and morphology can be readily synthesized. However, there are substantial challenges in creating customized colloids that exhibit specific structural features, programmable binding, and stimuli responsiveness. Here, we explore a novel route to gain structural and directable control of these colloids by pairing them with thermoresponsive, polymeric micelles. These polymeric micelles cannot only swell the interstices of oligomeric colloidal droplets with the accuracy provided by the well-defined polymer micellization transition, but also act as absorbable colloidal depletants—a new class of …

Book Of Abstracts: 2025 Honors College Research Symposium, Honors College, North Carolina Agricultural And Technical State University

2025 Honors College Research Symposium

This booklet contains the collection of research abstracts presented at the 2025 Honors College Research Symposium, held on April 17, 2025, at North Carolina Agricultural and Technical State University. The symposium highlights original undergraduate research across disciplines including science, engineering, humanities, health, education, business, and agriculture. The publication documents the scholarly contributions of Honors students through both oral and poster presentations.

Effect Of Police Corruption On Former Residents Of The Philippines Upon Their Return To Their Homeland, Larry Dean Doyle

Walden Dissertations and Doctoral Studies

Corruption in law enforcement is particularly heinous because it deprives the citizens living under the threat of police corruption of the rule of law and takes away the constitutional protections that are guaranteed and enforced by the courts. The purpose of this qualitative phenomenological study was to explore the perceptions of former residents of the Philippines regarding the effect of police corruption on them. Schultz’s behavioral theories and the reward neurophysiology provided this study's framework. Data were collected from twenty-four surveys of former residents of the Philippines when they visited their homeland. Findings indicated that former residents of the Philippines …

Novel Therapeutics For Myeloid Malignancies, Tim Kong

Arts & Sciences Graduate Student Theses and Dissertations

Myeloid malignancies are a group of heterogenous and clonal disorders that include myeloproliferative neoplasms (MPNs) and acute myeloid leukemia (AML). These blood cancers are driven by characteristic oncogenes and propagated by pro-inflammatory niches; MPNs demonstrate hyperactive JAK-STAT signaling and upregulate cytokines including TNF, IL-6, and IL-8. Current therapeutics such as ruxolitinib targeting JAK2 providing symptomatic benefit to MPN patients but are not curative and do not prevent disease transformation to acute myeloid leukemia (AML). As such, greater understanding of the underlying disease biology is still required with means of uncover cancer dependencies. Here, we utilize a series of multi-omic approaches …

A Comparison Of Turp, Holep, And Rfa For Nonneurogenic Luts In Men, Turgay Ebi̇loğlu, Özgür Çinar, Selçuk Sarikaya, Adem Emrah Coğuplugi̇l, Bahadir Topuz, Cengi̇z Kara, Selahatti̇n Bedi̇r

Turkish Journal of Medical Sciences

Background/aim: The effect of transurethral resection of the prostate (TURP) for nonneurogenic male lower urinary tract symptoms (LUTS) is well known. However, recent advancements have come into use, so studies have been done to compare these new techniques to the gold standard TURP technique. The aim of this study was to compare the results of TURP, holmium laser enucleation of the prostate (HoLEP), and radiofrequency ablation (RFA) in men.

Materials and methods: The patients who had the TURP procedure were defined as group 1 (G1), those who had HoLEP were in group 2 (G2), and those who had RFA were …

Comparison Of The Effectiveness Of Different Scoring Systems And Biochemical Markers Indetermining The Severity And Complications Of Acute Pancreatitis, Ahmet Ali̇ Aktaş, Deni̇z Siğirli, Pinar Taşar, Sadik Ayhan Kiliçturgay

Turkish Journal of Medical Sciences

Background and study aim: The aim of the study is to demonstrate the effectiveness of different scoring systems and inflammatorymarkers in predicting the severity, local complications, pancreatic necrosis, and mortality of acute pancreatitis (AP).

Materials and methods: The data of 357 patients whom the severity of pancreatitis was classified according to the Revised AtlantaClassification System diagnosed with AP were retrospectively examined. Also The APACHE II, BISAP, mCTSI, and Ranson scores ofall patients were calculated. After determining the cut-off values for scoring systems and inflammatory markers with ROC analysis,comparison for AP severity, local complication, necrosis, and mortality.

Results: In the study, …

Benzyl Alcohol Improves Ang Ii-Induced Vascular And Renal Injury, Qi Hua, Zhenyu Gu

Turkish Journal of Medical Sciences

Background/aim: The etiology of hypertension in pediatric populations is complex and multifactorial, with metabolic abnormalitiesplaying a fundamental role in the pathogenesis of the condition. This study investigates the therapeutic effects of Benzyl alcohol (BA),identified through metabolomics analysis of pediatric hypertension serum, on Angiotensin II (Ang II)-induced vascular and renalinjury in murine models.

Materials and methods: Male C57BL/6 mice were used to establish a vascular remodeling model by continuous 4-week Ang II infusionusing a subcutaneous osmotic pump. Bioinformatics was used to identify target metabolites. The tail artery, common carotid arterydiastolic, and systolic pressures in mice were determined with a blood pressure …

Validity, Reliability, And Norming Of The Novel Psychodynamic Diagnostic Inventory Of Personality Organization, Andrew L. Candreva

Doctor of Psychology (PsyD)

The purpose of this study was to develop a psychometrically sound self-report personality assessment derived from the Psychodynamic Diagnostic Manual’s (PDM-2) diagnostic framework of personality organization. This assessment, the Psychodynamic Diagnostic Inventory of Personality Organization (PDIPO), was developed from the longstanding history of psychodynamic personality theory. The PDIPO provides a comprehensive evaluation of how clients perceive their own level of personality organization, defined as a continuum from healthy to disturbed or impaired personality functioning. The PDIPO was normed on a representative sample of adults (ages 20–70) in the United States through an online participant recruitment service, Prolific. The 78 items …

Faith-Based Charter Schools And The Establishment Clause: Like The Pig With Wings, They Look Good On Paper, But Can Or Should They Get Off Of The Ground?, Charles J. Russo

Louisiana Law Review

No abstract provided.

Wmu Board Of Trustees Formal Session Thursday April 17, 2025, Wmu Board Of Trustees

WMU Board of Trustees Meetings

Acceptance of the Agenda

Approval of the Minutes (February 6, 2025)

Recognition of President Ed Montgomery

Remarks by the Chair of the Board

Remarks by the President

Updates by the Faculty Senate President

Updates by the Western Student Association President

Updates by the Graduate Student Association President

International Congress on Medieval Studies and Experiential Learning

Public Comments Regarding Action Items

Action Items

• Naming the New Valley Residence Hall “Golden Oaks” at “The Valleys”

Consent Item

• Personnel Report
• Curriculum Proposals
• Sale of BTR Parcel (Unit 30)
• Liquor Licenses – Multiple Events (July 10, 2025, August 7, 2025, November 7, 2025)
• Annuity …

Spectator 2025-04-17, Editors Of The Spectator

The Spectator

No abstract provided.

Lipid Dysregulation In Sebaceous Gland Disorders And The Impact Of Sphingolipid Metabolism On Acne Pathogenesis, Kaitlyn Miner, Ryan Murphy, Samantha Steiss, Mckenzie Burian, Hannah Welp, Alexandra Loperfito, Ashley O'Malley, Radhika Misra, Kelly Frasier

Student Publications

Lipid dysregulation within sebaceous glands is a critical factor underlying the pathogenesis of sebaceous gland disorders, particularly acne vulgaris. Sebaceous glands synthesize and secrete a complex mixture of lipids, including triglycerides, wax esters, free fatty acids, and sphingolipids, which contribute to skin barrier function and microbial homeostasis. Dysregulated lipid production, characterized by increased sebum secretion and altered lipid composition, has been implicated in promoting Cutibacterium acnes proliferation, hyperkeratinization, and inflammation, key processes in acne pathogenesis. Recent research highlights the pivotal role of sphingolipid metabolism, particularly ceramides, in modulating sebaceous gland activity and skin inflammation. Ceramide deficiencies in acne-prone skin contribute …

Understanding Dialogic Interactions In Online Religious Education, Isaac Munoz Moreno

Theses and Dissertations

In this study, I explored how Latter-day Saint higher education professors experienced and facilitated dialogic interactions in online religion courses. Seven instructors who taught synchronous and asynchronous virtual courses at Brigham Young University participated in semi-structured interviews focused on their pedagogical approaches, relational practices, and perceptions of student engagement. Guided by hermeneutic phenomenology and drawing on principles of dialogic pedagogy, I explored how religion instructors cultivated dialogue in virtual classrooms grounded in doctrinal instruction. The findings revealed how professors created a relational presence, navigated institutional constraints, and fostered deep learning and spiritual growth environments. While some participants viewed online dialogue …