Digital Commons Network^™

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.

Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.

Gender Affirming Rhetoric, Emerson R. Wright

Tennessee Journal of Race, Gender, & Social Justice

During the runup to the 2024 election, virtually every person who watched an American football game saw an advertisement alleging that Kamala Harris was “for they/them,” while “President Trump is for you.” Candidates and interest groups spent more than $200 million on ads shaping and preying on public perception of trans people, and Democrats wasted no time blaming Kamala Harris’s electoral loss on messaging around trans issues. On the heels of a contentious election that relied heavily on this type of weaponized culture war messaging, misleading and hostile discourse about transgender people and the issues they face is hard to …

Disenfranchisement, S.B. 8005, And The Price Of Protest In Tennessee, Valorie K. Vojdik

Tennessee Journal of Race, Gender, & Social Justice

No abstract provided.

Read The Writing On The Wall: Why Confederate Messaging Matters In Tennessee Courthouses, Hon. John G. Browning

Tennessee Journal of Race, Gender, & Social Justice

No abstract provided.

Markovian Communication Protocol For Efficient Communication In Distributed Systems, Shivam Mohan

Defensive Publications Series

ABSTRACT

The proposed protocol introduces a Markovian approach to message propagation in distributed computing systems, emphasizing reduced overhead and enhanced fault tolerance. Each node functions as a stateless agent, making forwarding decisions solely based on its current state and the received message, consistent with the Markov property. Messages act as self-contained carriers, embedding relay history and path metadata such as bloom filters, vector clocks, or acknowledgment maps, so nodes can detect prior processing and avoid redundant forwarding. Current-state directives like next-hop details, time-to-live, quorum requirements, and propagation mode guide deterministic or probabilistic dissemination across gossip, ring, or hybrid topologies. By …

A Training Needs Analysis For A Sustainable Tourism Destination Management Programme: A Practitioner’S Perspective, Catriona Murphy Dr., Shane O'Sullivan, Nicola Orio, Ilaria Doimo

Irish Journal of Tourism, Hospitality, Leisure and Event Research

While sustainable tourism practices have long been acknowledged for their potential to reduce negative impacts and enhance positive outcomes, their effectiveness is often hindered by several challenges. These include a considerable gap in skills and inadequate collaboration between practitioners and educators. To meet these pressing challenges, it is essential to strengthen awareness, enhance collaboration between industry and educators, and develop the critical skills needed to champion responsible and sustainable tourism in European regions. As the principles of sustainability advocate for equitable management of tourism destinations combined with the upward growth in tourism activity in Europe post pandemic, there is an …

Rethinking Luxury In Tourism: Slow Travel, Signature Experiences, Alternative Accommodation And Policy Interaction In The Irish And Eu Context, Maria E. Murphy, James Hanrahan Dr, John Carty

Irish Journal of Tourism, Hospitality, Leisure and Event Research

Over the past number of years, luxury tourism is changing as sustainability concerns, shifting consumer values, and new policy frameworks challenge older ideas of extravagance and exclusivity. This paper explores how modern luxury tourism is being shaped by slow travel, meaningful experiences, and stronger connections with local communities, focusing on Ireland and the wider European Union. Using an action-research approach, the study is based on the creation and running of Within the Village, a village-based luxury tourism accommodation in the west of Ireland, founded on the principles of the Italian Albergo Diffuso (scattered hotel) sustainable model. Through repeated cycles of …

Reflections Of An Appalachian Miner's Grandson: How The Biden Administration Prioritized Miners' Safety And Health And Mining Communities, Christopher J. Williamson

West Virginia Law Review Online

No abstract provided.

Postpartum Depression: A National Crisis Calling For Federal Support, Sarah A. Stallsworth

Doctor of Nursing Practice Final Manuscripts

Postpartum depression (PPD) is the leading cause of maternal mortality in the United States, yet it remains significantly underdiagnosed and undertreated. Despite decades of research illuminating its prevalence and detrimental consequences, federal intervention has been limited.  States retain responsibility to address the issue and possess inconsistent and limited legislation.  The purpose of this paper is to propose adding PPD screening as a National Performance Measure (NPM) within the Title V Maternal and Child (MCH) block grant. MCH is a longstanding and resourceful program that provides states funds to address maternal mental health needs. This proposal suggests leveraging a PPD NPM …

Tùn-Scene And A-Futurism: Biomythography, Opacity, And Posthuman Imagination, Minglu Du

Masters Theses

Grounded in the author’s position as a Chinese feminist, this thesis examines how East Asian women, as well as East Asian-coded femininity more broadly, are objectified and othered within futurist visual culture in the age of artificial intelligence. Through an engagement with ornamentalism, techno-Orientalism, and posthumanism1 , it argues that the persistent figure of the feminized humanoid cyborg continues to reproduce colonial and patriarchal structures of desire, rendering marginalized bodies as fetishized and violable surfaces. In response, the thesis develops Tùn-Scene, a biomythographic artistic framework and the first experiment in what the author provisionally names A-Futurism. Drawing on Donna Haraway’s …

Rules Of Origin And U.S. Tariffs On Imported Electric Vehicles: What Makes A Car Chinese?, Carlos F. Aguirre Cardenas

Duke Journal of Comparative & International Law

This article analyzes the legal and regulatory foundations of the U.S. Government's decision to impose unilateral tariffs on Chinese electric vehicles, including the 100 percent tariff enacted under Section 301 of the Trade Act of 1974, the 25 percent tariff established under Section 232 of the Trade Expansion Act of 1962. It focuses on how rules of origin influence the effectiveness of these measures and examines how Chinese electric vehicle manufacturers might design supply chain strategies to circumvent tariffs by classifying vehicles as non-Chinese.

I Miss My Computer: Online Artistry, Web Aesthetics, And Coming-Of-Age In A Digital Landscape, Catherine Capeci

Masters Theses

This thesis explores how young artists develop their creative practices in a world informed by digitality. Through survey research of 44 art students between the ages of 14 and 22, as well as a process of autoethnographic inquiry, I examine how artists in high school and college relate to digital imagery, web archives, online gaming, and social media platforms, and how these experiences inform artmaking. I believe that art educators should explore how the internet informs aesthetic and conceptual sensibilities, and how these sensibilities show up in young artists’ work, more so than focus on digital media as its own …

"Hand And Mind Lead To Life": Craft Pedagogy In Art Education For Older Adolescent Learners, Katherine Fu

Masters Theses

Art educator Jo-Anna Moore (1991) asks “What is the purpose of our individual growth through art or craft?” (p. 162). Moore’s question is daunting not least for the seasoned artist, but for the young people in our art classrooms who, to varying degrees, are or are not interested in art. This thesis draws from my personal narrative as an older adolescent whose introduction to craft helped me navigate great questions of identity, belonging, and motivation. It seeks to discover how craft can become a method of teaching art to all students, and in particular, how such a pedagogy addresses the …

Jadughar: The House Of Magic, Dhruvi A. Shah

Masters Theses

Jadughar or the House of Magic is what people call a 'museum' in parts of South Asia. The practice of museum making, at its origin, is the act of collecting, preserving, interpreting and representing a culture’s tangible and intangible heritage to make it accessible to diverse audiences. Since the early 19th century such practices have been performed at various kala bhandars (art centers) in India, without the need of a formal or institutional organisation. The British introduced the model of a ‘museum’ in South Asia, with the aim of not only preserving ethnographic collections, but also showcasing their power and …

Fetishismus:Facism, Sodomy, And The Exhibition, Matthew P. Gershovich

Masters Theses

Fetishismus examines the contemporary dislocation between homosexuality and queerness. Homosexuality is the biological, innate quality of same-sex attraction. Queerness is rooted in deviance, perversion, and sociologically attached to the “other.” Although almost always used in an explicitly homosexual connotation, “queerness” is not entirely contingent on the physical engagement of homosexual acts. In historical usage, queer is used as a pejorative adjective, implying a lack of masculinity with the intent to invoke repulsion. In contemporary parlance the two are treated as synonymous. This intertwined relationship relies on the forced lack of social and spatial belonging that is rooted in a foundational …

Returning To The Hand, Tatum Dodd

Masters Theses

Historical preservation is traditionally understood as the act of protecting objects and buildings from change, reinstating and stabilizing the past so they may endure into the future. When preservation seeks to freeze and resolve the past, it separates it from the reality of our multi-layered histories and the traces of labor, repair, and care unfolding across generations. Through a human-centered lens that allows one to touch, uncover, and redefine, we are able to relate to our built environments through an ethical practice of care, inviting new avenues of dialogue and engagement with our past.

Recording traces of the hand within …

Looking In All Directions, Abby Sunde

Masters Theses

“Looking in All Directions” mobilizes attention towards the concepts of ‘desettling’ through art and ‘desettling’ as a way of being. Desettling constitutes resistance, resilience, survivance, and refusal of current Western modalities within our society. This body of work is a material exploration of these worldviews to find potential ways to embody a practice that aligns ourselves outside of a colonial settler mindset while living within its societal condition. Using glass, sound, and installation work, the artist un-centers expected encounters with an inherited dominant worldview and instead offers an actualized shift in awareness. Concepts of interconnectedness, interwoven time, and embodied memories …

“The Duty Of Hatred”: Anti Germanism In Ohio During Wwi, Quinn Edward Hall

History Undergraduate Senior Theses

During the First World War Ohio was engulfed in an environment of anti-Germanism. In an effort to mobilize the public for war, the federal and Ohio state governments labeled German-Americans and Germanness as an existential domestic threat. It was thus framed that policing the loyalty of German-Americans and riding the state of its German character were essential wartime duties. This ideology led Ohioans to eliminate German language from schools, purge the state of German culture, engage in mob violence against their German American neighbors, and successfully utilize anti-Germanism to enact statewide prohibition. While other historians have suggested that this anti-Germanism …

Within The Archive: Jewelry And The Poetics Of Historical Trace, Fusheng Zhong

Masters Theses

Jewelry is a poetic translator, through which my intense and complex engagement with history is materialized. By reinterpreting the classical Chinese poem Bring the Wine(Li Bai,752) through paper-based materials, I translate poetry infused with personal traces and a distinct stance into wearable objects that embody the weight of history.

Through jewelry, an art form carried in close proximity to the body, I engage with history by staging acts of document visualization, transforming poems and archival fragments into visual and tactile records.  I suggest that in conditions of informational overload, individuals may gravitate toward reductive positions in order to avoid being …

Situational 情境中, Jo Zixuan

Masters Theses

The Chinese title of this book 情境中 (qíng jìng zhōng) translates directly to within the situation. Yet separately as three individual characters, qíng jìng zhōng means emotion, scene, within. A situation in my language is inherently an emotional scene, which requires us to account for more than the objective conditions, such as the geographical, economic, and social circumstances, as well as the subjective and affective experiences of individuals.

How can design analyze the context of given situations and construct new situations? The key terms organizing this book describe a movement. Site establishes the levels of context in which any …