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Federal Tax Exemption Of Prepaid Health Care Plans Introduction, James J. Mcgovern Oct 2025

Federal Tax Exemption Of Prepaid Health Care Plans Introduction, James J. Mcgovern

Tax Adviser

No abstract provided.


Taxation Of Esots (Part I), Robert S. Pavlock, Paul Lieberman Oct 2025

Taxation Of Esots (Part I), Robert S. Pavlock, Paul Lieberman

Tax Adviser

No abstract provided.


Comparative Analysis Of Training Load And Technical Demands In Various Small-Sided Games During Soccer Preseason, Jakov Marasović, Ante Rađa, Frane Žuvela, Luka Čikotić, Marko Erceg Oct 2025

Comparative Analysis Of Training Load And Technical Demands In Various Small-Sided Games During Soccer Preseason, Jakov Marasović, Ante Rađa, Frane Žuvela, Luka Čikotić, Marko Erceg

International Journal of Exercise Science

International Journal of Exercise Science 18(8): 1286-1297, 2025. https://doi.org/10.70252/QCAG3602 Small-sided games (SSG) are often used as a multifunctional form of specific training that allows development of various key components during soccer training. The main goal of this research was to determine the differences in internal and external load of different small-sided games (SSG) during preseason. The secondary goal was to analyze specific technical demands during these SSG. Twelve players of the First Croatian Junior League (U19) participated in this research in the fourth week of the preparatory period for the competitive season 2019/2020. Testing was conducted on two separate days …


Development And Validation Of A Running Drill Test Battery To Predict 5 M And 20 M Sprint Performance, Paula Matijašević, Josip Maleš, Luka Cikojević, Frane Žuvela, Goran Kuvačić Oct 2025

Development And Validation Of A Running Drill Test Battery To Predict 5 M And 20 M Sprint Performance, Paula Matijašević, Josip Maleš, Luka Cikojević, Frane Žuvela, Goran Kuvačić

International Journal of Exercise Science

International Journal of Exercise Science 18(8): 1269-1285, 2025. https://doi.org/10.70252/LYKE8231 This study aimed to evaluate the reliability and predictive validity of specific athletic running drills: A-skip, B-skip, bounding step, and jumps, in relation to sprint performance over 5 m and 20 m distances. Sixty-three young males (mean age: 21.3 ± 2.1 years; body height: 183 ± 6.5 cm; body weight: 77 ± 9.3 kg) were enrolled in the study. Running drill performance was recorded on an athletics track using high-speed cameras and evaluated based on predefined criteria and a scoring system. Reliability was assessed using intraclass correlation coefficients (ICC) and coefficients …


Volume 66-1, May 2025: Complete, Nancy Hoalst Pullen, Mark W. Patterson Oct 2025

Volume 66-1, May 2025: Complete, Nancy Hoalst Pullen, Mark W. Patterson

The Geographical Bulletin

Volume 66-1, May 2025: Complete


Cover And Foreword, Nancy Hoalst Pullen, Mark W. Patterson Oct 2025

Cover And Foreword, Nancy Hoalst Pullen, Mark W. Patterson

The Geographical Bulletin

Cover and Foreword


Individuals’ Perspectives On The Location Of Tornado Alley And Their Decision To Take Shelter, Sara R. Lippi, David A. Call, Nathan M. Hitchens Oct 2025

Individuals’ Perspectives On The Location Of Tornado Alley And Their Decision To Take Shelter, Sara R. Lippi, David A. Call, Nathan M. Hitchens

The Geographical Bulletin

This paper examines how individual’s views of their location relative to Tornado Alley affects their decision to shelter. Tornado Alley is a common term promoted by the media as an area of the United States thought to have the greatest tornado intensity and frequency. While this term is now considered anachronistic by meteorologists, it is a colloquial term that individuals might use to guide tornado safety-related decisions. For this study, an online survey was used to identify where respondents believed Tornado Alley to be and how their location relative to it affected their decision to take shelter. It was found …


Perceptions Of Sustainable Agriculture In Western Wisconsin Among Current Dairy Farmers, Morgan Dekan, Ryan Weichelt Oct 2025

Perceptions Of Sustainable Agriculture In Western Wisconsin Among Current Dairy Farmers, Morgan Dekan, Ryan Weichelt

The Geographical Bulletin

Sustainable agriculture uses environmentally responsible farming practices to meet the needs of society without compromising the ability of future generations to meet their needs. It is a form of farming that is concerned with the health of the farmland and surrounding environment and works to protect both. Wisconsin’s economy is reliant on farming, with over 64,000 farms generating over $104 billion annually for the state. Despite the state’s reliance on agriculture, there is a lack of research on sustainable farming in Wisconsin; therefore, this study sent surveys to hundreds of dairy farmers throughout western Wisconsin asking them about their perceptions …


Locating Economic Enclaves In Denver, Colorado 1923 Using Historic Newspaper Advertisements, Jeremy Havens Oct 2025

Locating Economic Enclaves In Denver, Colorado 1923 Using Historic Newspaper Advertisements, Jeremy Havens

The Geographical Bulletin

By mapping business advertisements found in various targeted readership newspapers published in Denver, Colorado from a century ago, it was hoped that business enclaves that existed at the time would be revealed. Addresses printed during the first week of May 1923 from three newspapers with targeted audiences (for Swedish speakers, African Americans, and Jewish readers), as well as those from a city-wide mainstream paper, were mapped. GIS tools were then used to locate clusters from the location points, which were used as evidence of enclave-type commercial districts. This method found two isolated clusters, one for businesses advertising in the African …


Gamification And Collaborative Learning In Physical Geography: Teaching Geological History In Higher Education, Pablo Fraile-Jurado Oct 2025

Gamification And Collaborative Learning In Physical Geography: Teaching Geological History In Higher Education, Pablo Fraile-Jurado

The Geographical Bulletin

This paper evaluates the impact of a collaborative gamification approach designed to help university students better understand and retain abstract content in geological and climatic history. Inspired by the board game Timeline, the activity required students to physically organize themselves to represent a chronological sequence of key geological and climatic events. Conducted within a first-year physical geography course, the intervention was tested by comparing learning outcomes between an experimental group engaging in this gamified activity and a control group receiving traditional lecture-based instruction. Results show that students in the gamified group performed significantly better on assessments administered one week and …


Mapping The Margins: The Anniston Civil Rights Trail Story Map As A Model For Participatory Public History And The Decentralization Of Historical Narratives, Mark J. Sciuchetti Jr., Jianping Coco Huang, Jennifer Green, Sarah Faulkner Oct 2025

Mapping The Margins: The Anniston Civil Rights Trail Story Map As A Model For Participatory Public History And The Decentralization Of Historical Narratives, Mark J. Sciuchetti Jr., Jianping Coco Huang, Jennifer Green, Sarah Faulkner

The Geographical Bulletin

While commemorative narratives of the Civil Rights Movement often echo the oft-repeated names and stories of nationally recognized figures and sites of protest, localized histories—particularly those rooted in smaller communities like Anniston, Alabama, USA—remain marginalized in dominant public memory frameworks. In light of this, this article documents the creation and implementation of the Anniston Civil Rights Trail story map: a digital public history initiative designed to recover, interpret, and spatially contextualize ten key sites associated with Civil Rights activism in Anniston. Drawing on theoretical frameworks in geographic memory, counter-mapping, and participatory public history, the case study demonstrates how interactive mapping …


The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants Oct 2025

The Tax Adviser, Volume 4, Number 12, December 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


The Future Of Nursing Leadership: Incorporating E-Learned Artificial Intelligence (Ai) Pathways With A Precautionary Focus Of Patient-Centered-Care, Jamie Anne Marcus Dr, Bonnette Villalba Webb Oct 2025

The Future Of Nursing Leadership: Incorporating E-Learned Artificial Intelligence (Ai) Pathways With A Precautionary Focus Of Patient-Centered-Care, Jamie Anne Marcus Dr, Bonnette Villalba Webb

FDLA Journal

Artificial Intelligence (AI) is a data-driven mathematical process that incorporates machine-based-logic, usually in the form of algorithms. Education, training, and competencies are now conducted through virtual reality, robotics, simulation, and technology learning-based-platforms by healthcare organizations. This represents a significant change in the future of nursing practice. The adaptability of technology-based-learning platforms can impact the quality and efficiency of learning for some of the workforce population. Nurses' perception of technology and AI-driven nursing practice may vary based on generational orientation and can be a potential barrier to learning, practicing, and adaptability of this framework. The forging of well-trained resilient nurse leaders …


Global Impact Of Covid-19 Pandemic On Higher Education In Physiology, Sean Mahajan, Santanu De Oct 2025

Global Impact Of Covid-19 Pandemic On Higher Education In Physiology, Sean Mahajan, Santanu De

FDLA Journal

The Coronavirus Infectious Disease 2019 (COVID-19) pandemic disrupted the higher education sector worldwide in several disciplines, especially those in healthcare as well as science, technology, engineering, and mathematics (STEM) that require active, experiential learning via practical application of concepts centered around physiology. Dynamic instructional and technological interventions took place rapidly in an effort to minimize the adverse repercussions of moving away from traditional means of education in these critical scientific fields. COVID-19 necessitated administrators, faculty, students, and interns at colleges, universities, medical/healthcare science programs and residencies to pursue teaching, learning, and assessment of physiology courses/curricula through innovative strategies without compromising …


Influence Of The Covid-19 Pandemic On Anatomy Higher Education Around The World, Sneh Patel, Santanu De Oct 2025

Influence Of The Covid-19 Pandemic On Anatomy Higher Education Around The World, Sneh Patel, Santanu De

FDLA Journal

The Coronavirus Infectious Disease 2019 (COVID-19) disrupted the higher education sector worldwide in several disciplines, especially those in healthcare as well as science, technology, engineering, and mathematics (STEM) that require active, experiential learning via practical application of concepts centering around anatomy. Dynamic instructional and technological interventions took place rapidly in an effort to minimize the adverse repercussions of moving away from traditional means of education in these critical scientific fields. COVID-19 necessitated administrators, faculty, students, and interns at colleges, universities, medical/ healthcare science programs and residencies to pursue teaching, learning, and assessment of anatomy courses/curricula through innovative strategies without compromising …


Artificial Intelligence (Ai) Additions To Nursing Education: Accommodating The Complexity Of Today’S Populations And Assuring Evidence-Based Pathways Of Patient-Centered Care, Jamie Anne Marcus, Bonnette Villalba Webb, Abigail Pauline Batin Villarroya Oct 2025

Artificial Intelligence (Ai) Additions To Nursing Education: Accommodating The Complexity Of Today’S Populations And Assuring Evidence-Based Pathways Of Patient-Centered Care, Jamie Anne Marcus, Bonnette Villalba Webb, Abigail Pauline Batin Villarroya

FDLA Journal

Predicted demographic changes in the rising older than 65 populations with possible declining mental and physical health mandate adaptations to new professional nursing roles that will incorporate technology, and changing policy environments. Nursing experience, knowledge, and skills will transition to new cognitive pathways to think and process information. Nurses will be supported by artificial intelligence (AI) technologies and become information integrators, health coaches, and continue to be deliverers of human caring. New transition pathways in nursing education to meet the needs of these diverse populations, and patient complex presentations will transcend to synergizing and optimize digital-age healthcare environments and assure …


Holistic Support For Online Learners: A Framework For Mental Health Integration, Charlotte A. Jones-Roberts Oct 2025

Holistic Support For Online Learners: A Framework For Mental Health Integration, Charlotte A. Jones-Roberts

FDLA Journal

The mental health crisis among college students has been well-documented, with increasing rates of anxiety, depression, and other psychological distress. Online learners, in particular, face unique challenges related to social isolation, self-regulation, and access to mental health resources. Understanding mental health in the context of online education is critical due to the unique challenges posed by virtual learning environments (Saade et al., 2017; Kumari et al., 2021). This paper explores the importance of mental health support in higher education and proposes a three-level framework for integration: university-level, LMS-level, and course-level support. By addressing common concerns and utilizing a Universal Design …


From Barriers To Bridges: Enhancing Accessibility In Education With Generative Ai, Amy Sugar, Faith Delorenzo Oct 2025

From Barriers To Bridges: Enhancing Accessibility In Education With Generative Ai, Amy Sugar, Faith Delorenzo

FDLA Journal

Generative artificial intelligence (GAI) tools have the potential to rapidly advance accessibility and Universal Design for Learning (UDL) in K-12 and higher education settings. By effectively crafting prompts and leveraging existing GAI tools, educators and students can reduce barriers for all learners, including those with disabilities. In this paper, we discuss practical strategies and considerations when using GAI to create flexible and engaging learning experiences while building an accessible and inclusive learning environment.


The Ai Reckoning: Why Higher Education Must Evolve — Now, David L. Hart Jr, Rebecca J. Armstrong Oct 2025

The Ai Reckoning: Why Higher Education Must Evolve — Now, David L. Hart Jr, Rebecca J. Armstrong

FDLA Journal

The transformative impact of Artificial Intelligence (AI) on education possesses a wealth of potential advantages. AI has introduced new dimensions to teaching and learning, fostering personalized education, automating administrative tasks, and expanding access to resources worldwide. Through adaptive learning platforms, AI can customize learning experiences to meet individual student needs, making education more inclusive and accessible. AI-driven tools can also aid instructors by automating grading, attendance, and other administrative tasks, enabling them to focus more on engagement. Additionally, AI-powered data analytics offer insights into student progress and performance trends, facilitating targeted interventions to support student success.


Holistic Support For Online Learners: A Framework For Mental Health Integration, Charlotte A. Jones-Roberts Oct 2025

Holistic Support For Online Learners: A Framework For Mental Health Integration, Charlotte A. Jones-Roberts

FDLA Journal

The mental health crisis among college students has been well-documented, with increasing rates of anxiety, depression, and other psychological distress. Online learners, in particular, face unique challenges related to social isolation, self-regulation, and access to mental health resources. Understanding mental health in the context of online education is critical due to the unique challenges posed by virtual learning environments (Saade et al., 2017; Kumari et al., 2021). This paper explores the importance of mental health support in higher education and proposes a three-level framework for integration: university-level, LMS-level, and course-level support. By addressing common concerns and utilizing a Universal Design …


Notebooklm: Revolutionizing Learning For Students With Neurodivert Challenges Using Ai And Universal Design Principles, Victoria Brown, Daniel Saurez Oct 2025

Notebooklm: Revolutionizing Learning For Students With Neurodivert Challenges Using Ai And Universal Design Principles, Victoria Brown, Daniel Saurez

FDLA Journal

Students with neurodiverse challenges require effective tools to support their learning tasks. This article investigates the potential of NotebookLM in addressing these needs by defining specific requirements of neurodiverse students. Utilizing the Universal Design for Learning (UDL) model, the study examines how NotebookLM can enhance educational experiences for these students. Additionally, practical strategies for integrating NotebookLM into classroom settings are provided. The article concludes with an analysis of the tool's limitations and proposes potential upgrades to optimize its functionality.


Integrating Ai-Llms Into Educational Practices: A Study On Pre-Service Teachers' Readiness And Concerns, Jayrome L. Núñez, Wendell A. Lived, Jomar M. Urbano, Mark Anthony F. Jamisal, Mariecres B. Hontiveros Oct 2025

Integrating Ai-Llms Into Educational Practices: A Study On Pre-Service Teachers' Readiness And Concerns, Jayrome L. Núñez, Wendell A. Lived, Jomar M. Urbano, Mark Anthony F. Jamisal, Mariecres B. Hontiveros

FDLA Journal

The integration of Artificial Intelligence (AI), particularly Large Language Models (LLMs), into educational practices has become increasingly relevant, influencing pre-service teachers' preparedness and engagement. This study examines the readiness and concerns of pre-service teachers in adopting AI-LLMs for teaching, filling a gap in literature on AI's role in teacher education. Using a cross-tabulation analysis of survey data from 685 respondents across different educational majors and academic levels, the study highlights variations in AI adoption, familiarity, and ethical considerations. Findings indicate that AI engagement grows with academic progression, with Secondary Education majors demonstrating higher adoption rates than Elementary Education majors. While …


On The Influence Of British/American English In The Dominican Society/A Revisited Edition, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic., Ivanna Del Pilar Tavarez Vasquez Mag. Oct 2025

On The Influence Of British/American English In The Dominican Society/A Revisited Edition, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic., Ivanna Del Pilar Tavarez Vasquez Mag.

FDLA Journal

The present work is a historical/linguistic account of an unprecedented fact regarding the existence of two English Speaking Communities [British English and American English], in our country the Dominican Republic, where Spanish is the official and most used language, to the extent of being considered a monolingual nation or country. It is analyzed here, on how the Hispaniola Island was split into two different territories due to different treaties (Aranjuez, Ryswick, among others), held in the old European Metropolis and how the island came to be a French Colony (the territory of what is Haiti now), a Haitian Creole/French speaking …


Artificial Intelligence In The Efl Learning Process For Dominican Higher Education, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic., Ivanna Del Pilar Tavarez Vasquez Mag. Oct 2025

Artificial Intelligence In The Efl Learning Process For Dominican Higher Education, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic., Ivanna Del Pilar Tavarez Vasquez Mag.

FDLA Journal

This research work, explores the important incidence that Artificial Intelligence has have in the development of modern higher education and education at all in our country, the Dominican Republic, before, during, and after the Sanitary Emergence brought by the Covid-19 Pandemic. Through this Documentary Research, we examine in details the case of the Dominican Republic as compared to those cases occurred in the international arena, as a means for reflection and understanding of this phenomena called Artificial Intelligence on its different modalities since Computerizing and Internet changed our lives, decades ago. It is the purpose of this work to bring …


Sociolinguistics Approaches In Efl Teaching Methods For Dominican College Students, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic. Oct 2025

Sociolinguistics Approaches In Efl Teaching Methods For Dominican College Students, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic.

FDLA Journal

This work is concerned with the effects or pedagogical influences of the so-called Sociolinguistics Approaches on Dominican College education, specifically at three groups of advanced EFL Classes at the State College, that is to say the Universidad Autonoma of Santo Domingo-UASD-, during the last virtual and first semester of this year (2021-1), as a part of the Core Curriculum of the said institution. The emphasis was placed in determining how certain currents of the like had have a considerable influence in both the teacher’s population as well as that of the students, resulting with not a new discovery, that Constructivism …


A Case Study On The Use Of Spelling As A Determining Factor In Teaching English Grammar In Dominican Schools, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic. Oct 2025

A Case Study On The Use Of Spelling As A Determining Factor In Teaching English Grammar In Dominican Schools, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic.

FDLA Journal

English spelling has always been described by many language researchers and teachers as a daunting task especially for learners whose first language is not English. This monograph presents the report of an investigation on the use of spelling, which includes the determining factor of grammar in the teaching of English, in it we will develop a program for observing students and teachers as an initial assessment, (pretest) and the design of the development of said observation as a final evaluation (posttest). This observation was made with the total of 28 students of the sixth grade of Primary School Nuestra Señora …


Translanguaging Within The Context Of Dominican College Pedagogy, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic. Oct 2025

Translanguaging Within The Context Of Dominican College Pedagogy, Pedro J. Tavarez-Dacosta Dr., Fransheska Arias Reyes Lic.

FDLA Journal

Since the democratic opening of the country (the Dominican Republic), in past decades and the subsequent phenomena of Worldalization, Globalization and the Influences of the Knowledge Society and Computerization, our society and with it the national educational system at all levels has been undergoing a series of changes and influences not ignored in the order for the teachings of foreign languages in our institutions of higher education and specifically at the Universidad Autonoma de Santo Domingo-UASD- In addition to the social, economic and political phenomena mentioned above, there are also the migrations of millions of Dominicans to mostly to the …


Anticipating The Unexpected: Preservice Teachers Learn Through An Unbalanced Scale Task, Christine J. Picot, Josip Slisko Oct 2025

Anticipating The Unexpected: Preservice Teachers Learn Through An Unbalanced Scale Task, Christine J. Picot, Josip Slisko

Transformations

This article examines how an unbalance scale task prompted seven preservice teachers (PSTs) to confront and revise their assumptions about student thinking. Tasked with predicting how early elementary students (K-2) might make an unbalanced scale equal, teacher candidates largely anticipated additive or subtractive solutions and less frequently redistributive solutions. However, several students proposed creative strategies including one who removed all the cubes creating an equal 0 = 0 scenario. This moment sparked deep reflection and a broader reconsideration of what it means to anticipate diverse students reasoning. We discuss implications for teacher preparation and curriculum design that supports flexible relational …


Facilitating Trauma Informed Practices In Intermediate Algebra, Ruthmae Sears, Kelley Cummings, Sandra Vernon-Jackson, Keisha Albritton, Alfredo Rodriguez-Vera, Chuqian Song Oct 2025

Facilitating Trauma Informed Practices In Intermediate Algebra, Ruthmae Sears, Kelley Cummings, Sandra Vernon-Jackson, Keisha Albritton, Alfredo Rodriguez-Vera, Chuqian Song

Transformations

As a programmatic evaluation effort, we examined the extent to which Intermediate Algebra instructors promoted trauma-informed practices. Data were garnered from 230 students enrolled in Intermediate Algebra in Fall 2024 via a Trauma Informed Practices Survey and a survey about the impact of Hurricane Helene and Hurricane Milton. The quantitative data was analyzed using frequencies, and the qualitative data were analyzed using open coding and thematic analysis. The results suggest that students generally perceive their instructors exhibited trauma-informed care. The results have implications for providing adequate support and resources to ensure all students learn mathematics.


The Indiana Statesman, October 23, 2025, Indiana State University Oct 2025

The Indiana Statesman, October 23, 2025, Indiana State University

Student Newspaper

Provost Olsen to leave Indiana State University; Creativity Corner Contest; Indiana State bookstore is moving to HMSU