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Articles 108271 - 108300 of 1733290
Full-Text Articles in Entire DC Network
Detection Of Extended X-Ray Emission Around The Pevatron Microquasar V4641 Sgr With Xrism, Hiromasa Suzuki, Naomi Tsuji, Yoshiaki Kanemaru, Megumi Shidatsu, Laura Olivera-Nieto, Samar Safi-Harb, Shigeo S. Kimura, Eduardo De La Fuente, Sabrina Casanova, Kaya Mori, Xiaojie Wang, Sei Kato, Dai Tateishi, Hideki Uchiyama, Takaaki Tanaka, Hiroyuki Uchida, Shun Inoue, Dezhi Huang
Detection Of Extended X-Ray Emission Around The Pevatron Microquasar V4641 Sgr With Xrism, Hiromasa Suzuki, Naomi Tsuji, Yoshiaki Kanemaru, Megumi Shidatsu, Laura Olivera-Nieto, Samar Safi-Harb, Shigeo S. Kimura, Eduardo De La Fuente, Sabrina Casanova, Kaya Mori, Xiaojie Wang, Sei Kato, Dai Tateishi, Hideki Uchiyama, Takaaki Tanaka, Hiroyuki Uchida, Shun Inoue, Dezhi Huang
Physics Faculty Research & Creative Works
A recent report on the detection of very-high-energy gamma rays from V4641 Sagittarii (V4641 Sgr) up to ≈0.8 PeV has made it the second confirmed "PeVatron" microquasar. Here we report on the observation of V4641 Sgr with X-Ray Imaging and Spectroscopy Mission (XRISM) in 2024 September. Thanks to the large field of view and low background, the CCD imager Xtend successfully detected for the first time X-ray extended emission around V4641 Sgr with a significance of ≳4.5σ and >10σ based on our imaging and spectral analysis, respectively. The spatial extent is estimated to have a radius of 7′ ± 3′ …
Pembrolizumab Plus Chemotherapy In Frontline Treatment Of Advanced Ovarian Cancer: Clinical And Translational Results From A Phase 2 Trial, Jeffrey A How, Minghao Dang, Sanghoon Lee, Bryan Fellman, Shannon N Westin, Anil K Sood, Nicole D Fleming, Aaron Shafer, Ying Yuan, Jinsong Liu, Li Zhao, Joseph Celestino, Richard Hajek, Margaret B Morgan, Edwin R Parra, Caddie D Laberiano Fernandez, Claudio A Arrechedera, Luisa Maren Solis Soto, Kathleen M Schmeler, Alpa Nick, Karen H Lu, Robert Coleman, Linghua Wang, Amir A Jazaeri
Pembrolizumab Plus Chemotherapy In Frontline Treatment Of Advanced Ovarian Cancer: Clinical And Translational Results From A Phase 2 Trial, Jeffrey A How, Minghao Dang, Sanghoon Lee, Bryan Fellman, Shannon N Westin, Anil K Sood, Nicole D Fleming, Aaron Shafer, Ying Yuan, Jinsong Liu, Li Zhao, Joseph Celestino, Richard Hajek, Margaret B Morgan, Edwin R Parra, Caddie D Laberiano Fernandez, Claudio A Arrechedera, Luisa Maren Solis Soto, Kathleen M Schmeler, Alpa Nick, Karen H Lu, Robert Coleman, Linghua Wang, Amir A Jazaeri
Faculty, Staff and Student Publications
Background: The efficacy and feasibility of pembrolizumab combined with chemotherapy in frontline management of advanced high-grade epithelial ovarian cancer (EOC) is unknown. Additionally, modification of the tumor microenvironment following neoadjuvant therapy is not well understood.
Methods: In this single-arm phase 2 trial (this study was registered at ClinicalTrials.gov: NCT02520154), eligible patients received up to 4 cycles of neoadjuvant chemotherapy followed by interval cytoreduction, 3 cycles of adjuvant intravenous carboplatin/weekly paclitaxel/pembrolizumab, and finally maintenance pembrolizumab until progression or toxicity (maximum 20 cycles). The primary endpoint was progression-free survival (PFS). Secondary endpoints included feasibility, toxicity, and overall survival (OS). PD-L1 staining, …
Superstable Lipid Vacuoles Endow Cartilage With Its Shape And Biomechanics, Raul Ramos, Kim T Pham, Richard C Prince, Leith B Leiser-Miller, Maneeshi S Prasad, Xiaojie Wang, Rachel C Nordberg, Benjamin J Bielajew, Jerry C Hu, Kosuke Yamaga, Ji Won Oh, Tao Peng, Rupsa Datta, Aksana Astrowskaja, Axel A Almet, John T Burns, Yuchen Liu, Christian Fernando Guerrero-Juarez, Bryant Q Tran, Yi-Lin Chu, Anh M Nguyen, Tsai-Ching Hsi, Norman T-L Lim, Sandra Schoeniger, Ruiqi Liu, Yun-Ling Pai, Chella K Vadivel, Sandy Ingleby, Andrew E Mckechnie, Frank Van Breukelen, Kyle L Hoehn, John J Rasweiler, Michinori Kohara, William J Loughry, Scott H Weldy, Raymond Cosper, Chao-Chun Yang, Sung-Jan Lin, Kimberly L Cooper, Sharlene E Santana, Jeffrey E Bradley, Michael A Kiebish, Michelle Digman, David E James, Amy E Merrill, Qing Nie, Thomas F Schilling, Aliaksandr A Astrowski, Eric O Potma, Martín I García-Castro, Kyriacos A Athanasiou, Richard R Behringer, Maksim V Plikus
Superstable Lipid Vacuoles Endow Cartilage With Its Shape And Biomechanics, Raul Ramos, Kim T Pham, Richard C Prince, Leith B Leiser-Miller, Maneeshi S Prasad, Xiaojie Wang, Rachel C Nordberg, Benjamin J Bielajew, Jerry C Hu, Kosuke Yamaga, Ji Won Oh, Tao Peng, Rupsa Datta, Aksana Astrowskaja, Axel A Almet, John T Burns, Yuchen Liu, Christian Fernando Guerrero-Juarez, Bryant Q Tran, Yi-Lin Chu, Anh M Nguyen, Tsai-Ching Hsi, Norman T-L Lim, Sandra Schoeniger, Ruiqi Liu, Yun-Ling Pai, Chella K Vadivel, Sandy Ingleby, Andrew E Mckechnie, Frank Van Breukelen, Kyle L Hoehn, John J Rasweiler, Michinori Kohara, William J Loughry, Scott H Weldy, Raymond Cosper, Chao-Chun Yang, Sung-Jan Lin, Kimberly L Cooper, Sharlene E Santana, Jeffrey E Bradley, Michael A Kiebish, Michelle Digman, David E James, Amy E Merrill, Qing Nie, Thomas F Schilling, Aliaksandr A Astrowski, Eric O Potma, Martín I García-Castro, Kyriacos A Athanasiou, Richard R Behringer, Maksim V Plikus
Faculty, Staff and Student Publications
Conventionally, the size, shape, and biomechanics of cartilages are determined by their voluminous extracellular matrix. By contrast, we found that multiple murine cartilages consist of lipid-filled cells called lipochondrocytes. Despite resembling adipocytes, lipochondrocytes were molecularly distinct and produced lipids exclusively through de novo lipogenesis. Consequently, lipochondrocytes grew uniform lipid droplets that resisted systemic lipid surges and did not enlarge upon obesity. Lipochondrocytes also lacked lipid mobilization factors, which enabled exceptional vacuole stability and protected cartilage from shrinking upon starvation. Lipid droplets modulated lipocartilage biomechanics by decreasing the tissue's stiffness, strength, and resilience. Lipochondrocytes were found in multiple mammals, including humans, …
Implications Of The Aca On Critical Access Hospitals And Patients’ Responsibility Of Account Balances, Rebecca Yant Kimmelmann
Implications Of The Aca On Critical Access Hospitals And Patients’ Responsibility Of Account Balances, Rebecca Yant Kimmelmann
Walden Dissertations and Doctoral Studies
Critical access hospitals (CAHs) have a history of closing due to a lack of financial viability, causing U.S. communities to lose support provided from jobs and taxes paid by the hospital, and patients to lose health care access. With the implementation of the Affordable Care Act and Patient Protection Act of 2010 (ACA), the expectation was that more people would become insured, but plan copays and deductibles owed by patients increased. The purpose of this study, which was undergirded by von Bertalanffy’s general systems theory, was to explore (a) whether there was a significant correlation between the implementation of the …
Young Adults In Minnesota With Medicaid And Nonurgent Emergency Department Visits, Reynell Y. Turner
Young Adults In Minnesota With Medicaid And Nonurgent Emergency Department Visits, Reynell Y. Turner
Walden Dissertations and Doctoral Studies
Many people entering the emergency department for non-urgent care may not comprehend that this facility is intended for situations requiring immediate attention. The purpose of the qualitative study examined and explored the behaviors and feelings of Medicaid beneficiaries aged 18 to 39 in rural Minnesota that influenced their decisions to visit the emergency department (ED) for non-urgent conditions. The aim was to also acquire insights regarding their feelings toward visiting urgent care as an alternate care option. The theoretical foundation and framework for the study was Kurt Lewin's Field Theory and Behavior Equation. The qualitative research study included semi-structured interviews …
Strategies To Implement Performance Management Systems In Jamaica Sufficient To Increase Employee Engagement, Nardiah Natesha Wellington
Strategies To Implement Performance Management Systems In Jamaica Sufficient To Increase Employee Engagement, Nardiah Natesha Wellington
Walden Dissertations and Doctoral Studies
Performance management system (PMS) implementation presents significant challenges for small business owners in Jamaica, often due to resource constraints and limited expertise. Effective PMS practices, however, are critical for fostering employee engagement, which enhances productivity, retention, and organizational sustainability. Grounded in the job demands-resources (JD-R) model, the purpose of this qualitative pragmatic inquiry was to explore strategies Jamaican small business owners use to implement PMS successfully. The participants included eight small business owners operating for at least 3 years. Data collection included semistructured interviews and reviews of publicly available organizational documents. Through thematic analysis, I identified four key themes: (a) …
Perceptions Of Law Enforcement Spouses Regarding Officer Safety And Danger, Heidi Marie Rose
Perceptions Of Law Enforcement Spouses Regarding Officer Safety And Danger, Heidi Marie Rose
Walden Dissertations and Doctoral Studies
Policing is a stressful and dangerous occupation that is imperative to a functioning society, and stress should be limited to ensure a healthy mind and body. The purpose of this study was to examine the perceptions of law enforcement spouses regarding officer safety and danger, which was lacking in the research. Law enforcement spouses have a significant impact over the stress levels of their loved ones. The work–life balance and work–family conflict theories were the theoretical framework used to relate to the study and support the research. The generic qualitative design was used with semistructured interviews to gather research data …
Barbados Students’ Perceptions Regarding Pursuing Tertiary Education, Khaleid Holder
Barbados Students’ Perceptions Regarding Pursuing Tertiary Education, Khaleid Holder
Walden Dissertations and Doctoral Studies
Despite the government of Barbados’ 2018 resumption of full payment of undergraduate tuition, enrollment at the lone indigenous tertiary education institution has not fully rebounded to prior levels. Understanding potential students’ decision-making processes regarding their intention to pursue tertiary education may help local tertiary education administrators and policymakers enact interventions to maintain and increase enrollment. Guided by the reasoned action approach, the purpose of this basic qualitative study was to explore Barbadian students’ perceptions about influences on their decision-making regarding their pursuit of tertiary education at the only local university in Barbados. Data were collected using one-on-one, semi-structured interviews from …
Residual Traditional Risk In Non-Traditional Atherosclerotic Diseases, Federico Biscetti, Giorgia Polito, Maria Margherita Rando, Maria Anna Nicolazzi, Luis H. Eraso, Paul J. Dimuzio, Massimo Massetti, Antonio Gasbarrini, Andrea Flex
Residual Traditional Risk In Non-Traditional Atherosclerotic Diseases, Federico Biscetti, Giorgia Polito, Maria Margherita Rando, Maria Anna Nicolazzi, Luis H. Eraso, Paul J. Dimuzio, Massimo Massetti, Antonio Gasbarrini, Andrea Flex
Department of Surgery Faculty Papers
Individuals with chronic inflammatory and immune disorders are at an increased risk of atherosclerotic events and premature cardiovascular (CV) disease. Despite extensive literature exploring the relationship between "non-traditional" atherosclerotic conditions and CV risk, many aspects remain unresolved, including the underlying mechanisms promoting the "non-traditional CV risk", the development of an innovative and comprehensive CV risk assessment tool, and recommendations for tailored interventions. This review aims to evaluate the available evidence on key "non-traditional" CV risk-enhancer conditions, with a focus on assessing and managing CV risk factors. We conducted a comprehensive review of 412 original articles, narrative and systematic reviews, and …
Growing Awareness To Reduce Labor Abuse: An Experimental Test Of A Migrant Domestic Workers' Rights-Awareness Campaign, Margaret Boittin, Cecilia Hyunjung Mo, Biz Herman, Sarah Rich-Zendel, Soosun You
Growing Awareness To Reduce Labor Abuse: An Experimental Test Of A Migrant Domestic Workers' Rights-Awareness Campaign, Margaret Boittin, Cecilia Hyunjung Mo, Biz Herman, Sarah Rich-Zendel, Soosun You
All Papers
Migrant domestic workers (MDWs) are highly vulnerable to labor abuse. Using a survey and randomized controlled trial conducted in Hong Kong, this study investigates MDWs’ labor experiences and the potential of rights-awareness campaigns in mitigating labor abuse. The campaigns increased public awareness of MDWs’ rights and reduced the social acceptability of MDWs’ mistreatment. To the extent that improving knowledge about MDWs’ rights and decreasing acceptance of mistreatment affects the behaviors of employers and others who may have leverage to help MDWs, rights-awareness campaigns can help reduce labor abuse. However, the campaigns had limited impact on MDWs themselves, who demonstrated high …
Molecular Dynamics At Immune Synapse Lipid Rafts Influence The Cytolytic Behavior Of Car T Cells, Ahmed Z Gad, Jessica S Morris, Lea Godret-Miertschin, Melisa J Montalvo, Sybrina S Kerr, Harrison Berger, Jessica C H Lee, Amr M Saadeldin, Mohammad H Abu-Arja, Shuo Xu, Spyridoula Vasileiou, Rebecca M Brock, Kristen Fousek, Mohamed F Sheha, Madhuwanti Srinivasan, Yongshuai Li, Arash Saeedi, Kandice R Levental, Ann M Leen, Maksim Mamonkin, Alexandre Carisey, Navin Varadarajan, Meenakshi Hegde, Sujith K Joseph, Ilya Levental, Malini Mukherjee, Nabil Ahmed
Molecular Dynamics At Immune Synapse Lipid Rafts Influence The Cytolytic Behavior Of Car T Cells, Ahmed Z Gad, Jessica S Morris, Lea Godret-Miertschin, Melisa J Montalvo, Sybrina S Kerr, Harrison Berger, Jessica C H Lee, Amr M Saadeldin, Mohammad H Abu-Arja, Shuo Xu, Spyridoula Vasileiou, Rebecca M Brock, Kristen Fousek, Mohamed F Sheha, Madhuwanti Srinivasan, Yongshuai Li, Arash Saeedi, Kandice R Levental, Ann M Leen, Maksim Mamonkin, Alexandre Carisey, Navin Varadarajan, Meenakshi Hegde, Sujith K Joseph, Ilya Levental, Malini Mukherjee, Nabil Ahmed
Faculty, Staff and Students Publications
Chimeric antigen receptor T cells (CART) targeting CD19 through CD28.ζ signaling induce rapid lysis of leukemic blasts, contrasting with persistent tumor control exhibited by 4-1BB.ζ-CART. We reasoned that molecular dynamics at the CART immune synapse (CARIS) could explain differences in their tumor rejection kinetics. We observed that CD28.ζ-CART engaged in brief highly lethal CARIS and mastered serial killing, whereas 4-1BB.ζ-CART formed lengthy CARIS and relied on robust expansion and cooperative killing. We analyzed CARIS membrane lipid rafts (mLRs) and found that, upon tumor engagement, CD28.ζ-CAR molecules rapidly but transiently translocated into mLRs, mobilizing the microtubular organizing center and lytic granules …
The Role Of Exosomes In Medical Dermatology: Literature Review And Update, Victoria Dukharan, Milaan Shah, Luke Broughton, Carol Stegura, Luna Samman, Nina Schur, Jacqueline M. Luna, Daniela Gutierrez Mendoza, José Ramón García Lira, Adriana María Valencia-Herrera, Jona Louise D. Macaraeg-Jimenez, Victoria G. Belo, Regina Gabrielle Gatan, Suparuj Lueangarun, Ana Cecilia Amador Ruiz, Karolina Ziemlewski, Zuramis Estrada Blanco, Todd Schlesinger
The Role Of Exosomes In Medical Dermatology: Literature Review And Update, Victoria Dukharan, Milaan Shah, Luke Broughton, Carol Stegura, Luna Samman, Nina Schur, Jacqueline M. Luna, Daniela Gutierrez Mendoza, José Ramón García Lira, Adriana María Valencia-Herrera, Jona Louise D. Macaraeg-Jimenez, Victoria G. Belo, Regina Gabrielle Gatan, Suparuj Lueangarun, Ana Cecilia Amador Ruiz, Karolina Ziemlewski, Zuramis Estrada Blanco, Todd Schlesinger
GME Publications
Background
Exosomes are extracellular vesicles, composed of a phospholipid bilayer, that are primarily derived from stem cells. The contents of exosomes can be incorporated into the tissue in which they are introduced, which presents a unique therapeutic option.
Aims
Exosomes have been investigated as a treatment for a number of medical ailments, but the literature supporting these indications is inconclusive. In addition, much of the study on exosomes and their uses has been recently completed. Thus, this review summarizes the efficacy and implications of exosomes in the treatment of different dermatologic conditions.
Methods
A literature review surrounding the use of …
Why The Council Of Nicaea Still Matters For Asian Trinitarian Ontology, Patrick Vance S. Nogoy
Why The Council Of Nicaea Still Matters For Asian Trinitarian Ontology, Patrick Vance S. Nogoy
Landas
Does the Council of Nicaea still matter for developing Asian trinitarian ontologies? Yes. This paper examines the development of a faith-based ontology of a triune God, the centerpiece of the Nicene Creed. It advances the claim that the Nicene Trinitarian ontology is rooted in faith revelation that frames a novel construal of consubstantial (homoousios). From this, one can propose the concept of relation as a co-principle in being. Giulio Maspero calls this the objective genitive sense of the term trinitarian ontology: Christian thinkers made innovations on the dominant metaphysics of their time by discerning God’s being according to revelation. Part …
Full Issue, Volume 37, Issue 2
The State Of Global And African Ecology, Peter Knox
The State Of Global And African Ecology, Peter Knox
Landas
This article recounts the growth of concern for the environment in the latter half of the 20th Century, and its entry into Catholic magisterial theology. It expands on the ecological theory of planetary boundaries, and identifies how the theory surfaces in Pope Francis’ 2015 encyclical Laudato Si’. Based upon solid contemporary science, the encyclical is well founded to outline an appropriate and compassionate moral theology of care for creation. The article cites multiple instances where African people are at the nexus of environmental and social crises, focusing on how contemporary ecological factors affect women in particular. Environmental crises should not …
Joe Rogan Experience #2255 - Mark Zuckerberg, Joe Rogan, Mark Zuckerberg
Joe Rogan Experience #2255 - Mark Zuckerberg, Joe Rogan, Mark Zuckerberg
Zuckerberg Transcripts
No abstract provided.
Building A Literature Mapping Lesson In The Age Of Ai, Justin Savage
Building A Literature Mapping Lesson In The Age Of Ai, Justin Savage
University Libraries Scholarship and Creative Works
No abstract provided.
Glacial Lakes Outburst Susceptibility And Risk In The Eastern Himalayas Using Analytical Hierarchy Process And Backpropagation Neural Network Models, Sandeep Kumar Mondal, Jyotindra Narayan, Chitesh Sharma, Rishikesh Bharti, Santosha Kumar Dwivedy, Pinaki Roy Chowdhury
Glacial Lakes Outburst Susceptibility And Risk In The Eastern Himalayas Using Analytical Hierarchy Process And Backpropagation Neural Network Models, Sandeep Kumar Mondal, Jyotindra Narayan, Chitesh Sharma, Rishikesh Bharti, Santosha Kumar Dwivedy, Pinaki Roy Chowdhury
Mathematics, Physics, and Computer Science Faculty Articles and Research
The Himalayan cryosphere is dynamic, and changing climate conditions threaten breach of glacial lakes. A number of glacial lake outburst floods (GLOFs) occurred in the Himalayas in the recent past, affecting people and infrastructures. Assessment of high-altitude glacial lakes is required to avoid associated hazards and mitigate the impacts. In this study, we have made an inventory of naturally formed lakes within the Sikkim Himalayas, including Nepal, Bhutan, and China, and discussed the GLOF susceptibility. A total of 399 lakes have been identified, out of which 281 lakes have an areal coverage greater than 0.01 Km2. Monitoring temporal changes shows …
Exploring The Challenges Which Influence General Dental Practitioners' Participation As Educational Supervisors In Dental Foundation Training In The South West Of England, Hesham Matabdin, Ian Mills, Amy Rathbone, Laura Clarry, Sally Hanks
Exploring The Challenges Which Influence General Dental Practitioners' Participation As Educational Supervisors In Dental Foundation Training In The South West Of England, Hesham Matabdin, Ian Mills, Amy Rathbone, Laura Clarry, Sally Hanks
Peninsula Dental School
Introduction The challenges of recruitment and retention of dentists within the NHS are a major contributory factor in delivering dental access. Availability and geographical location of dental foundation training (DFT) placements is considered to be an important element in recruiting new dental graduates to poorly served areas. A recent decline in the number of dentists applying to act as educational supervisors (ESs) for DFT has been observed, which could have a direct impact on the future sustainability of NHS services.Aims This study aimed to explore the challenges faced by ESs which influence participation in DFT in South West England.Design A …
Charting A New Vision: Lessons On Vision & Change From A Network Of Biology Educators, Jeremy L. Hsu, Anjali Misra, Michael J. Wolyniak, Carlos C. Goller, Stephanie Mathews, Uma Swamy, Dina L. Newman, Michael E. Moore
Charting A New Vision: Lessons On Vision & Change From A Network Of Biology Educators, Jeremy L. Hsu, Anjali Misra, Michael J. Wolyniak, Carlos C. Goller, Stephanie Mathews, Uma Swamy, Dina L. Newman, Michael E. Moore
Biology, Chemistry, and Environmental Sciences Faculty Articles and Research
The 2011 Vision & Change report outlined several recommendations for transforming undergraduate biology education, sparking multiple pedagogical reform efforts. Among these was the Promoting Active Learning and Mentoring (PALM) network, an NSF-funded program that provided mentorship and training to instructors on implementing active learning in the classroom. Here, we provide a perspective on how members of the biology education community in PALM view the recommendations of Vision & Change, drawing upon our experiences both as members of PALM and as leaders of an associated project funded by another NSF grant that hosted PALM alumni at various conferences. These efforts …
Literacy Skills And Practices In Cambodian-American Families: A Portraiture Of Ten Women, Sothy Tep
Literacy Skills And Practices In Cambodian-American Families: A Portraiture Of Ten Women, Sothy Tep
Journal of Southeast Asian American Education and Advancement
Abstract:This research article describes the literacy skills and practices in ten Cambodian-American (CA) families within their home environment. It also investigates such contextual problems as CA students not being a part of the Asian model minority and the invisibility that some experience at school.Its literature review addresses the evolving concept of family literacy scholarship, specifically diversity scholarship, with a conceptual framework focusing on Dewey’s (1916) ideas linking family literacy ultimately to human empowerment, hope, progress, growth, and meaning within society. A narrative inquiry technique called portraiture is employed to collect the data of its ten participants’ …
Our Community Chimes In, Corinne Bishop, Wendy Doucette
Our Community Chimes In, Corinne Bishop, Wendy Doucette
Journal of Graduate Librarianship
In this edition of Practitioner Panel, we share comments from the graduate librarian community about key research skills librarians cover when providing course instruction, workshops, and research consultations; types of training offered for new faculty, adjuncts, and graduate teaching assistants; and some AI tools librarians are currently using and strategies for discussing AI use with graduate students. (Some responses have been very lightly edited for typos or clarity.)
After the questions and answers, we present overviews of two notable resources, adapted from responses to our Spring 2024 call for information about conference presentations pertinent to graduate librarianship. While we did …
Uc-221 Accounting Treasury Industries Web Application, Ibrahima Diallo, Alexandra Baker, Tyler J Hood
Uc-221 Accounting Treasury Industries Web Application, Ibrahima Diallo, Alexandra Baker, Tyler J Hood
C-Day Computing Showcase
This accounting software project is designed to provide a comprehensive and efficient solution for financial management within an organization. By focusing on ease of usability, accuracy, and compliance, the software enables users to record, manage, and analyze accounts, journals, and financial transactions seamlessly. Core features include transaction journalization, chart of accounts setup, financial statement generation, and robust account management, all of which are supported by strong data validation and secure access controls. This system seeks to streamline accounting workflows, minimize human/manual errors, and enhance user experience. The ultimate aim is to deliver an intuitive yet powerful tool that supports effective …
Designing A Billionaires' Tax, Lawrence Zelenak
Designing A Billionaires' Tax, Lawrence Zelenak
Florida Tax Review
With ProPublica’s dramatic revelation in 2021 of the low “true tax rates” of America’s billionaires serving as a catalyst, the exclusion of unrealized gains from the base of the federal income tax has been challenged to an extent unprecedented in the century-plus history of the tax. In late 2021, a proposal by Senate Finance Committee Chair Ron Wyden (D, OR) to tax billionaires’ unrealized gains in tradable assets might have become law, but for the opposition of Senator Joe Manchin (D, WV). And in early 2022, the Treasury Department of President Joe Biden included a minimum tax on the unrealized …
The Paradox Of Taxing The Rich, Edward J. Mccaffery
The Paradox Of Taxing The Rich, Edward J. Mccaffery
Florida Tax Review
America does not tax its richest citizens, such as Elon Musk or Jeff Bezos, at all. This Article argues that part of the reason is the paradox that under current income tax law and theory, taxing the rich would cost resources that could be made available to benefit the not-rich. The Article explores the paradox in theory and practice, then points to ways to move beyond it. Taxing the rich will mean accepting compelling justifications for doing so other than providing resources to the not-rich. We must either pay the price or reset the terms of the debate to move …
The Passthrough Entity Tax Scandal, Daniel J. Hemel
The Passthrough Entity Tax Scandal, Daniel J. Hemel
Florida Tax Review
Three dozen states have enacted laws since 2018 that are designed to provide passthrough entity owners with an unlimited federal tax deduction for state and local business income taxes. These “passthrough entity tax” regimes respond to the December 2017 federal tax law, which imposed a $10,000 cap on the state and local tax deduction. The new state laws generally allow passthrough entities to opt into paying an entity-level state income tax in exchange for a dollar-for-dollar benefit on their owners’ state personal income tax returns. The optional tax has proven to be immensely popular among passthrough entity owners across the …
Food Tax Substitution Effects, Noah Smith-Drelich
Food Tax Substitution Effects, Noah Smith-Drelich
Florida Tax Review
Diet-related illness in the U.S. has risen to crisis levels, with today’s parents projected—for the first time—to enjoy longer lives than their children. Policymakers have responded with a range of novel proposals, many revolving around the assumption that increasing the relative price of unhealthful foods via taxes on soda, fat, sugar or caloric density will encourage more healthful eating. Yet there is little evidence that diet-targeted price interventions have had a meaningful impact on health outcomes. The reason for this, I argue, is both expected and largely overlooked in the academic and policy literatures: consumers have been motivated by price …
How Federal Government Policy Helped Create Retirement Insecurity, Beverly Moran
How Federal Government Policy Helped Create Retirement Insecurity, Beverly Moran
Florida Tax Review
Financial security in retirement is crucial. Without it, people fall into poverty, work until they die, and die younger than they should.
In the 21st century, Americans fund their retirement from Social Security, traditional pension plans, defined contributions plans and private retirement savings plans. Of these four, only Social Security is exclusively the creature of government. Nevertheless, federal law regulates the other three to such an extent that it is fair to say that all four reflect government retirement policy.
Since 1974, the federal government has spent billions of dollars supporting the private retirement system. In turn, the private retirement …
How Agency From Precollege Experiences Empowers Black Student-Athletes To Succeed And Find Belonging At Pwis: A Phenomenological Study, Deborah V. Hogan
How Agency From Precollege Experiences Empowers Black Student-Athletes To Succeed And Find Belonging At Pwis: A Phenomenological Study, Deborah V. Hogan
Journal of Issues in Intercollegiate Athletics
In the ever-changing college football landscape, Division I (DI) student-athletes seek to maximize their athletic and financial potential while navigating the academic and social challenges of college life. For Black student-athletes (BSAs) at predominantly White institutions (PWIs), the campus racial climate shapes their college experience and sense of belonging. The current phenomenological study explores how DI Black football student-athletes (BFSAs) use agency from precollege experiences to navigate racial climates and find belonging at PWIs. Using Critical Race Theory (CRT) and sense of belonging frameworks, semi-structured interviews were conducted with 13 former BFSAs from DI PWIs. The study revealed three main …
The Taxation Of Treasury Inflation Protected Securities: Are They Tax-Disadvantaged?, Robin Morgan
The Taxation Of Treasury Inflation Protected Securities: Are They Tax-Disadvantaged?, Robin Morgan
Florida Tax Review
Inflation is back, causing problems for taxpayers looking for safe, inflation-protected investments. This Article engages in an in-depth analysis of an understudied part of the Internal Revenue Code and associated Treasury Regulations section 1.1275-7 the inflation-indexed debt rules, asking whether Treasury Inflation Protected Securities (TIPS) can act as a suitable hedge against inflation for taxable investors. TIPS are often considered tax-disadvantaged instruments, and this Article questions the extent to which that is true. I examine TIPS relative to inflation, nominal Treasuries and I Bonds, and in doing so make three important contributions to tax scholarship. First, I present original empirical …