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Tax Clinic, William H. Gregory Oct 2025

Tax Clinic, William H. Gregory

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 7, Number 12, December 1976, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 7, Number 12, December 1976, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz Oct 2025

Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz

Tax Adviser

No abstract provided.


''Thanks For The [Land] Acknowledgement, Now What?'': Settler Histories And Decolonial Futures At Cal Poly Humboldt's Schatz Tree Farm, Sangeeta Sarkar Oct 2025

''Thanks For The [Land] Acknowledgement, Now What?'': Settler Histories And Decolonial Futures At Cal Poly Humboldt's Schatz Tree Farm, Sangeeta Sarkar

Rou Dalagurr Food Futures

As California's newest polytechnic university, Cal Poly Humboldt is often lauded for its Indigenous-­facing programming and commitments to Indigenous peoples. In recent years, Native American Studies faculty, staff, and students, alongside Indigenous community partners, have led conversations about Cal Poly Humboldt meaningfully supporting tribal sovereignty by returning land to Native nations. As Cutcha Risling Baldy summarized in a research interview, "Thanks for the [land] acknowledgement, now what?" (2024, personal interview). However, though Cal Poly Humboldt has made various land acknowledgements and references to Indigenous peoples in its university policies, conversations about #LandBack have been met with resistance from the university. …


Full Issue Oct 2025

Full Issue

Rou Dalagurr Food Futures

No abstract provided.


Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal Oct 2025

Scaling Down Safe: Can The Scaled Agile Framework Be Adopted By Small And Medium Enterprises? A Multiple Case Study, Ritchie Piessens, Pascal Ravesteyn, Benny De Waal

Communications of the IIMA

The Scaled Agile Framework (SAFe) has gained significant traction in recent years as a strategy to mitigate the risks associated with traditional front-end planning, which often results in downstream development challenges. The adoption of SAFe is not common for Small- and Medium Enterprises (SMEs), as its implementation is often perceived as complex, time-consuming and resource-intensive. However, the application of SAFe can add value for SMEs as well, when adapted and scaled down for use in those organisations. This qualitative multiple case study was undertaken to deepen our understanding of the applicability of the seven core competencies of SAFe in business …


Book Review: William Nelson Lovatt In Late Qing China: War, Maritime Customs, And Treaty Ports, 1860-1904, By Wayne Patterson, Wen-Hsin Yeh Oct 2025

Book Review: William Nelson Lovatt In Late Qing China: War, Maritime Customs, And Treaty Ports, 1860-1904, By Wayne Patterson, Wen-Hsin Yeh

Asia Pacific Perspectives

No abstract provided.


Personalized Automatic Query Expansion Suggestions, Na Oct 2025

Personalized Automatic Query Expansion Suggestions, Na

Defensive Publications Series

While autocomplete suggestions are a feature of search engines and other applications, these are typically limited to a few words and are one-shot. Interactions with a large language model (LLM) can benefit from rich, detailed prompts since the quality of responses provided by the LLM can improve with such prompts. However, such prompts are laborious to write. This disclosure describes techniques that leverage a large language model (LLM) to automatically suggest unstructured, natural-language query completions based on LLM reasoning. With user permission, appropriate user data can be accessed and used for the specific purpose of query completion. The techniques can …


Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados Oct 2025

Rightsizing Regulations To Foster Innovation And A Healthy Business Environment: Insights From Elite Executives, Brian Charles Mulligan, Nelson Granados

Engaged Management ReView

This study examines insights from business executives on how TRAILS—that is, taxes, regulations, assessments, interventions, litigation, and subsidies—influence entrepreneurial behavior and firm performance. Using an applied constructivist grounded theory design, we conducted 17 in-depth interviews to identify how top business executives view the effects of regulations on business performance. We adopt the premise that the right level and set of regulations lead to a healthier business environment. We find that right-sized TRAILS catalyze entrepreneurial dynamism, whereas wrong-sized TRAILS impose hidden opportunity costs, stifle innovation, and erode institutional trust. Crucially, the study reveals the vital role of the government as …


Academic Passion As A Predictor Of Professional Ambition Among Graduate Students In Riyadh, Rasmia F. Alotaibi Dr. Oct 2025

Academic Passion As A Predictor Of Professional Ambition Among Graduate Students In Riyadh, Rasmia F. Alotaibi Dr.

International Journal for Research in Education

The current study aimed to identify the relationship between academic passion and career ambition among graduate students in Riyadh, and to identify the differences between the average scores of male and female students on the two study variables according to gender (male-female). It also aimed to identify the positive impact of academic passion on career ambition among the research sample. The study adopted a descriptive correlational approach, and was conducted on (210) students, divided into (105) male students and (105) female students from graduate studies at an academic institution in Riyadh. The tools used were the Academic Passion Scale and …


Daily Eastern News: October 29, 2025, Eastern Illinois University Oct 2025

Daily Eastern News: October 29, 2025, Eastern Illinois University

Daily Eastern News: 2025-2026

No abstract provided.


Accessible, Realistic Genome Simulation With Selection Using Stdpopsim., Graham Gower, Nathaniel S Pope, Murillo F Rodrigues, Silas Tittes, Linh N Tran, Ornob Alam, Maria Izabel A Cavassim, Peter D Fields, Benjamin C Haller, Xin Huang, Ben Jeffrey, Kevin Korfmann, Christopher C Kyriazis, Jiseon Min, Inés Rebollo, Clara T Rehmann, Scott T Small, Chris C R Smith, Georgia Tsambos, Yan Wong, Yu Zhang, Christian D Huber, Gregor Gorjanc, Aaron P Ragsdale, Ilan Gronau, Ryan N Gutenkunst, Jerome Kelleher, Kirk E Lohmueller, Daniel R Schrider, Peter L Ralph, Andrew D Kern Oct 2025

Accessible, Realistic Genome Simulation With Selection Using Stdpopsim., Graham Gower, Nathaniel S Pope, Murillo F Rodrigues, Silas Tittes, Linh N Tran, Ornob Alam, Maria Izabel A Cavassim, Peter D Fields, Benjamin C Haller, Xin Huang, Ben Jeffrey, Kevin Korfmann, Christopher C Kyriazis, Jiseon Min, Inés Rebollo, Clara T Rehmann, Scott T Small, Chris C R Smith, Georgia Tsambos, Yan Wong, Yu Zhang, Christian D Huber, Gregor Gorjanc, Aaron P Ragsdale, Ilan Gronau, Ryan N Gutenkunst, Jerome Kelleher, Kirk E Lohmueller, Daniel R Schrider, Peter L Ralph, Andrew D Kern

Faculty Research 2025

Selection is a fundamental evolutionary force that shapes patterns of genetic variation across species. However, simulations incorporating realistic selection along heterogeneous genomes in complex demographic histories are challenging, limiting our ability to benchmark statistical methods aimed at detecting selection and to explore theoretical predictions. stdpopsim is a community-maintained simulation library that already provides an extensive catalog of species-specific population genetic models. Here, we present a major extension to the stdpopsim framework that enables simulation of various modes of selection, including background selection, selective sweeps, and arbitrary distributions of fitness effects (DFE) acting on annotated subsets of the genome (for instance, …


If Sustainable Living Is Our Goal, Complexability Should Be Our Game: Playing Between Simplicity And Complexity​, Tim Lutz Oct 2025

If Sustainable Living Is Our Goal, Complexability Should Be Our Game: Playing Between Simplicity And Complexity​, Tim Lutz

Sustainability Research & Practice Seminar Presentations

Dr. Tim Lutz, Earth and Space Sciences Emeritus, presents "If sustainable living is our goal, complexability should be our game: Playing between simplicity and complexity".


If Sustainable Living Is Our Goal, Complexability Should Be Our Game: Playing Between Simplicity And Complexity, Tim Lutz Oct 2025

If Sustainable Living Is Our Goal, Complexability Should Be Our Game: Playing Between Simplicity And Complexity, Tim Lutz

Sustainability Research & Practice Seminar Presentations

Dr. Tim Lutz, Earth and Space Sciences Emeritus, presents "If sustainable living is our goal, complexability should be our game: Playing between simplicity and complexity"


Streamflow Reconstruction For The Upper Indus Basin, Syeda Saria Bukhary, Sajjad Ahmad Oct 2025

Streamflow Reconstruction For The Upper Indus Basin, Syeda Saria Bukhary, Sajjad Ahmad

Civil and Environmental Engineering and Construction Faculty Research

The sustainability of water resources in Pakistan faces mounting challenges due to population growth, climate change, and declining groundwater reserves. The Indus River, vital for the country’s agriculture, energy, and economy, suffers from limited instrumental discharge records that do not capture long-term hydrologic variability or extreme flow events. This study addressed this gap by developing streamflow reconstructions for the Upper Indus Basin (UIB) using tree-ring chronologies (TRC) combined with sea surface temperature (SST) data—an approach not previously applied in this region—for four discharge stations: Partab, Daniyor, Besham Qila, and Kachora. Stepwise linear regression models using TRC and SST predictors explained …


The Lumberjack, October 29, 2025 Oct 2025

The Lumberjack, October 29, 2025

Cal Poly Humboldt's Student Newspaper

The student newspaper of Humboldt State University.


Mosquito Classification And Explainability From Image Data Via Deep Learning Techniques, Farhat Binte Azam Oct 2025

Mosquito Classification And Explainability From Image Data Via Deep Learning Techniques, Farhat Binte Azam

USF Tampa Graduate Theses and Dissertations

According to the World Health Organization (WHO), mosquitoes are the deadliest animals on Earth, responsible for more human deaths annually than any other species. Mosquito-borne illnesses continue to pose severe risks to global health. In 2015 alone, there were an estimated 214 million malaria cases worldwide. Similarly, a 2016 report from the Centers for Disease Control and Prevention (CDC) revealed that Puerto Rico’s Department of Health received over 62,500 suspected cases of Zika, with 29,345 confirmed positive cases. In 2019, Southeast Asia experienced its worst dengue outbreak in recorded history. Of the approximately 4,500 mosquito species distributed across 34 genera, …


The Usefulness And Optimization Of Acoustic Emission For Monitoring Damage In Ceramic Matrix Composites, Gregory Morscher Oct 2025

The Usefulness And Optimization Of Acoustic Emission For Monitoring Damage In Ceramic Matrix Composites, Gregory Morscher

Ceramic Matrix Composites III

Please click Additional Files below to see the full abstract


Structure & Properties Of Textile Reinforcements For Ceramics Matrix Composite, Takeshi Tanamura Oct 2025

Structure & Properties Of Textile Reinforcements For Ceramics Matrix Composite, Takeshi Tanamura

Ceramic Matrix Composites III

Please click Additional Files below to see the full abstract


Epdevatlas: Mapping Gabaergic Cells And Microglia In The Early Postnatal Mouse Brain, Josephine K. Liwang, Fae N. Kronman, Hyun-Jae Pi, Yuan-Ting Wu, Daniel J. Vanselow, Steffy B. Manjila, Deniz Parmaksiz, Donghui Shin, Yoav Ben-Simon, Michael Taormina, Sharon W. Way, Hongkui Zeng, Bosiljka Tasic, Lydia Ng, Yongsoo Kim Oct 2025

Epdevatlas: Mapping Gabaergic Cells And Microglia In The Early Postnatal Mouse Brain, Josephine K. Liwang, Fae N. Kronman, Hyun-Jae Pi, Yuan-Ting Wu, Daniel J. Vanselow, Steffy B. Manjila, Deniz Parmaksiz, Donghui Shin, Yoav Ben-Simon, Michael Taormina, Sharon W. Way, Hongkui Zeng, Bosiljka Tasic, Lydia Ng, Yongsoo Kim

School of Graduate Studies Faculty Publications

During development, brain regions follow encoded growth trajectories. Compared to classical brain growth charts, high-definition growth charts could quantify regional volumetric growth and constituent cell types, improving our understanding of typical and pathological brain development. Here, we create high-resolution 3D atlases of the early postnatal mouse brain, using Allen CCFv3 anatomical labels, at postnatal days (P) 4, 6, 8, 10, 12, and 14, and determine the volumetric growth of different brain regions. We utilize 11 different cell type-specific transgenic animals to validate and refine anatomical labels. Moreover, we reveal region-specific density changes in γ-aminobutyric acid-producing (GABAergic) neurons, cortical layer-specific cell …


Short Term Hemodynamic Effects Of Atrial Fibrillation In A Closed-Loop Human Cardiac-Baroreflex System, Oluwasanmi Adeodu, Michelle Gee, Babak Mahmoudi, Rajanikanth Vadigepalli, Mayuresh V. Kothare Oct 2025

Short Term Hemodynamic Effects Of Atrial Fibrillation In A Closed-Loop Human Cardiac-Baroreflex System, Oluwasanmi Adeodu, Michelle Gee, Babak Mahmoudi, Rajanikanth Vadigepalli, Mayuresh V. Kothare

Department of Pathology, Anatomy, and Cell Biology Faculty Papers

Atrial fibrillation (AF) remains the leading cardiac cause of stroke and AF-related death rate in the United States has been increasing for over twenty years. While the effect of standalone AF on heart rate is well established, there is a lack of clarity on its impact on other critical hemodynamic metrics. This is ostensibly due to interaction with other common comorbidities, especially hypertension. In addition, AF has a complex relationship with the state of the baroreflex. Evidence indicates that baroreflex sensitivity (BRS), the ability of the intrinsic cardiac control system to initiate parasympathetic response, is suppressed during AF. Therefore, a …


Effects Of Hydrological Connectivity On Created Marsh Sustainability, Katie Swann Oct 2025

Effects Of Hydrological Connectivity On Created Marsh Sustainability, Katie Swann

LSU Master's Theses

While efforts are being made to curb the high rate of coastal land loss in Louisiana, and even to restore ecosystem services and functions, it is generally accepted that restoration of these areas and functions is not a one-to-one value. It may take decadal time scales to reach efficient functional processing of nutrients and carbon storage rates, which may never reach true capacity comparable to similar naturally-organized systems. Although it is imperative to preserve these areas, restoration of ecosystem services and biogeochemical processes of coastal wetlands are preferable to future without action scenarios. Effectively directing the use of the limited …


A Scoping Review Of Aviation Loss Of Control Inflight Research, Brian J. Roggow Oct 2025

A Scoping Review Of Aviation Loss Of Control Inflight Research, Brian J. Roggow

Journal of Aviation/Aerospace Education & Research

Loss of control – inflight (LOC-I) contributes to aircraft accidents at unacceptably high rates. Significant industry efforts and research have aimed to improve LOC-I prevention, detection, and recovery. This scoping review of literature systematically analyzed LOC-I literature between 2014 and 2024. The scoping review synthesized research findings and recommendations from 116 relevant articles. The research findings and recommendations were also categorized using the SHELL model to identify prevalent and understudied themes. Significant research has examined angle of attack indicators, integrated flight directors, automated LOC-I avoidance, detection, and recovery systems, as well as associated nonlinear aerodynamic modeling. Additionally, human performance shaping …


Photopolymer Based Holographic Optical Elements For Shaping And Redirecting Led Light, Emma Branigan, Jorge Lasarte, Michael Murray, Izabela Naydenova, Kevin Murphy, Suzanne Martin Oct 2025

Photopolymer Based Holographic Optical Elements For Shaping And Redirecting Led Light, Emma Branigan, Jorge Lasarte, Michael Murray, Izabela Naydenova, Kevin Murphy, Suzanne Martin

Research Outputs: 2025-Present

LED lighting has transformed city infrastructure with its efficiency and longevity, but its dispersed and highly diverging emission poses challenges like light pollution and artificial light at night (ALAN), which disrupts circadian rhythms in humans and animals. Volume or Bragg phase transmission holographic optical elements (HOEs) offer a low-cost solution to reducing LED light pollution in cities by efficiently shaping and redirecting light using thin, lightweight films and coatings. Unlike traditional optical components, HOEs are compact, lightweight, and highly customizable. This work explores novel fabrication techniques for efficient beam shaping, patterning, and redirection with a view to reducing light pollution, …


Spartan Daily, October 29, 2025, San Jose State University, School Of Journalism And Mass Communications Oct 2025

Spartan Daily, October 29, 2025, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2025

Volume 165, Issue 29


Analyzing Flexible Fillers For Enhanced Protection In Post-Tensioned Bridges, Amanda Armudi Oct 2025

Analyzing Flexible Fillers For Enhanced Protection In Post-Tensioned Bridges, Amanda Armudi

Electronic Theses and Dissertations 2020 - Present

Florida’s extensive coastline, dense network of bridges, and highly aggressive environmental conditions make corrosion a critical concern for the durability of bridges infrastructure. To minimize corrosion in bridge structures that use unbonded post-tension tendons, the Florida Department of Transportation (FDOT) is using flexible fillers as an alternative material to cementitious grout. This study evaluated the performance of five flexible fillers under sodium chloride (NaCl) exposure using NaCl solutions at concentrations of 10mM, 100mM and 1M over an 8-month period. Visual inspections revealed that filler composition and pre-existing cracks and voids in the filler samples significantly influenced degradation behavior. The samples …


Development Of Comforturn: A Smart Mattress System For Automated Patient Repositioning Using The 4d Development Model (A Concept Paper), Khin Thandar Aung, Nur Alya Farhana Suhaimi, Nik Nur Aisyah Nik Sukriman, Nurul Ain Zakaria, Nur Adila Zaidi, Khin Thuzar Aung, Rafiza Abdul Razak Oct 2025

Development Of Comforturn: A Smart Mattress System For Automated Patient Repositioning Using The 4d Development Model (A Concept Paper), Khin Thandar Aung, Nur Alya Farhana Suhaimi, Nik Nur Aisyah Nik Sukriman, Nurul Ain Zakaria, Nur Adila Zaidi, Khin Thuzar Aung, Rafiza Abdul Razak

Individual Articles

Pressure ulcers, also known as pressure sores, are a common and preventable complication among mobile patients, resulting from sustained pressure on specific body areas. Manual repositioning is the primary strategy for prevention, but it is physically stressful, time-intensive, and not uniformly performed by care providers. Ripple mattresses provide passive pressure redistribution; however, manual tuning is still necessary and requires an automated approach. This concept paper discusses the design of Comforturn, a smart mattress system capable of automating patient turning with a programmable side tilt and wave-like motion. The goal is to lessen caregivers' work burden and increase patient safety and …


Spectrum, Volume 55, Issue 7, Sacred Heart University Oct 2025

Spectrum, Volume 55, Issue 7, Sacred Heart University

Newspapers (Obelisk & Spectrum)

Highlights include: New Scholarship to Support Engineering Students -- The Look of Sustainability -- Springing into Registration -- Effect of Social Media on Mental Health -- Say Yes to the Dress: SHU Students at NYCBFW -- Bovardi Breaks Record as Playoffs Near


How Social, Behavioral, And Policy Factors Impact Water Satisfaction And Management In Urban Areas, Rafi Haikal, Thoriqi Firdaus, Siti Hilya Nabila, Rizqi Shafira Chairunnisa Oct 2025

How Social, Behavioral, And Policy Factors Impact Water Satisfaction And Management In Urban Areas, Rafi Haikal, Thoriqi Firdaus, Siti Hilya Nabila, Rizqi Shafira Chairunnisa

Journal of Environmental Science and Sustainable Development

The issue of water management in Indonesia’s specific urban contexts, specifically in Surabaya as an industrial hub and Bali as a tourist destination, is of paramount importance due to its impact on public health and environmental sustainability. This study analyses water management and conservation factors by comparing two distinct urban areas. The research design employs Partial Least Squares Structural Equation Modelling (PLS-SEM), which involves a specialised approach for analysing the complex relationships between variables. The results of the analysis indicate that community attitudes in Surabaya, facilitated by infrastructure and technology, significantly predicts intention to perform (β=0.334, p<0.001) and water management satisfaction (β=0.409, p<0.001). In contrast, collaboration with the government enhances environmental constraints (β=0.285, p<0.003) and water management satisfaction (β=0.140, p<0.044). In Bali, where water management is based on traditional practices, community attitudes do not significantly affect water management satisfaction (β=0.095, p>0.431). Still, perceived …


The Parthenon, October 29, 2025, Baylee Parsons, Kaitlyn Fleming, Ashton Pack, Nate Harrah, Caden Adkins, Scott Price, Lilli Ross, Wade Sullivan Oct 2025

The Parthenon, October 29, 2025, Baylee Parsons, Kaitlyn Fleming, Ashton Pack, Nate Harrah, Caden Adkins, Scott Price, Lilli Ross, Wade Sullivan

The Parthenon

No abstract provided.