Digital Commons Network^™

The Tax Adviser, Volume 3, Number 10, October 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Litigation Awards And Expenses: Tax Consequences To Defendants And Plaintiffs, John D. Brockhouse, Jacob R. Brandzel

Tax Adviser

No abstract provided.

Tax Clinic, Walter C. Frank

Tax Adviser

No abstract provided.

Catherine, Reagan Christie

Theses

A golden lamb sleeps peacefully in a quiet meadow, showcased in an intricate golden frame. She wakes up and slowly begins to stand, her knobby knees trembling all the way up. She steadies herself, turning toward the viewer, blinking. Catherine looks at her reflection in a grimy sink full of water. The sink drips, reflection dissipating. She looks up into the mirror above the sink in an endless bathroom, tucks a loose curl of hair back into her habit, and exits the bathroom. Catherine makes her way down a long spiral staircase, humming a hymn to herself. In the kitchen, …

The Impact Of Screen Time Patterns On Digital Behaviour And Productivity: A Data Analytics Study Across Age Groups, Maytha Alshamsi

Theses

The increasing incidence of screen time of all ages has generated a greater interest in the effect of screens on the human psyche. This paper looks at behavioural data of 2, 000 individuals aged 13-64 to investigate the predictability of a composite mental- health score by various modalities of screen-time, lifestyle and psychological charac- teristics. We determine, based on exploratory statistics, multivariate regression and su- pervised machine-learned models, that in as much as the influence of total screen time and social-media consumption has significant relationships with worse mental health, the effects are small when juxtaposed to those of lifestyle and …

Fault Structure, Deformation Mechanisms, And Why Fault Zones Matter To Society, Elizabeth S. Petrie, David A. Ferrill, Kelly K. Bradbury, James P. Evans

Geosciences Faculty Publications

Faults are widespread geologic structures that form in sediment and all rock types, occur in all tectonic regimes, and can be a blessing or a curse to society. Faults and fault zones act as conduits for underground movement of water and as plumbing systems for aquifers and springs essential for human habitation in many semi-arid and arid regions worldwide. Faults also provide pathways for natural oil and gas migration and high-permeability zones in hydrocarbon reservoirs, as well as barriers contributing to trapping and reservoir compartmentalization. By enhancing permeability in many geothermal energy systems, faults can be essential for fluid circulation …

Investigating Ionic Liquid (Il)-Based Electrolytes In Li-Co2 Battery Performance, Kaden T. Gammon

Mechanical Engineering and Materials Science Independent Study

This report discusses the results of an independent study that investigates the impact of ionic-liquid (IL) based electrolytes on Li-CO₂ battery performance. Three electrolytes were compared in this study at two temperatures: room temperature and 60 °C. The electrolytes tested were BMIM-DMSO (an IL-based electrolyte), TEGDME, and DMSO. The results indicate that the IL-based electrolyte enables better electrochemical reactions and achieves a higher discharge capacity than the other two electrolytes. This study also compared cathodes with different catalysts, emphasizing the importance of catalyst choice. The comparison showed that bismuth oxide combined with Vulcan carbon may serve as a strong catalyst …

The Effect Of Phosphate Fertilizer And Organic Matter On Phosphorus Status, Ph, And Cabbage Yield In Andisols, Mahfud Arifin, Emma Trinurani Sofyan, Anni Yuniarti, Rina Devnita, Sastrika Anindita

Jurnal Kultivasi

Andisols are characterized by high phosphorus (P) retention, which often limits P availability for crops. This study aimed to analyze the independent and interactive effects of P fertilizer and organic matter (i.e. manure and rice straw compost) on P retention, total P, available P, P uptake, soil pH, and cabbage yield. This research was conducted in pot experiments in plastic house, applying P fertilizer (0, 90, 180, 270 kg ha-1) and organic matter (20 kg ha-1 of chicken, sheep, cow manures and rice straw compost) on Andisols planted with cabbage. The experiment used a factorial randomized design. The results showed …

A Novel Of Bounded Zeghdoudi Distribution: Estimations, Simulation And Applications, Mohammed Elgarhy, Hanene Hamdani, Laxmi Prasad Sapkota, Ahmed M. Gemeay

Mesopotamian Journal of CyberSecurity

In this article, we introduce a new unit Zeghoudi distribution, which is called the bounded Zeghoudi distribution (BZD), an innovative modification of the Zeghoudi distribution (ZD). This new suggested distribution retains the original ZD’s simplicity while improving modeling flexibility and accuracy for data constrained to the unit interval. The BZD displays numerous significant characteristics, including decreased, left-skewed, right-skewed, and unimodal probability density functions, but the hazard rate function can be J-shaped, U-shaped, and bathtub-shaped. Some important statistical features of the BZD, such as moments, mean, variance, moment generating function, lower and upper incomplete moments, mean residual life, mean inactivity time, …

Assessing A Model Of Customer Rage: Does Customer Entitlement Moderate Relationships Between Rage Emotions, Expressions And Behaviors?, S. Mostafa Rasoolimanesh, Martin Gannon, Babak Taheri, Josip Mikulić

Research outputs 2022 to 2026

Across travel and tourism services research, studies investigating “customer rage” typically prioritize the direct point-of-consumption, often within airport, airline, or hotel contexts. However, the sector is awash with intermediaries (e.g., travel agencies, insurance brokers, booking platforms), which serve as primary points-of-contact capable of shaping customer expectations. Accordingly, the consequences of service failure therein are nuanced and complex. Yet, extant research often portrays service failure as unilateral (i.e., solely the firm in question’s responsibility), overlooking one core demand-side characteristic: the customer’s sense of entitlement. Thus, while this study draws upon the Iranian travel agency setting (as a service intermediary) to assess …

Honoring Philip Zimbardo: Personal Reflections On A Legacy In Heroism Studies, Zeno Franco, Scott T. Allison, Brian R. Riches

Heroism Science

This article concludes our Special Issue of Heroism Science devoted to honoring the legacy of Philip Zimbardo. Across the preceding contributions, scholars have offered personal reflections, examined his influence on psychology and heroism studies, and discussed the applied interventions of the Heroic Imagination Project. In this closing essay, we situate Zimbardo’s distinctive contributions to psychology and reflect on the cumulative insights of the Special Issue. We then shift to a more personal register, as each of the three authors describes how Zimbardo’s mentorship, vision, personality, and scholarship have shaped our own lives and research trajectories. In doing so, we underscore …

The Tax Adviser, Volume 3, Number 9, September 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston

Tax Adviser

No abstract provided.

Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago

Tax Adviser

No abstract provided.

Application Of Adversarial Volumetric Cnns To 3d Face Generation Using Latent Space Gaussian Embeddings, Ali Raad Abdulkareem, Marwa Jabberi, Islem Jarraya, Tarek M. Hamdani, Khmaies Ouahada, Adel M. Alimi

Iraqi Journal for Computer Science and Mathematics

Although 3D face generation is extensively studied in computer vision, most existing methods prioritize reconstructing 3D geometry from available 2D or 3D inputs rather than generating novel faces directly from latent representations. To bridge this gap, we present the application of Adversarial Volumetric Convolutional Neural Networks (AVCNN), a tailored adaptation of the vanilla 3D Generative Adversarial Network (3D-GAN), to 3D face generation using latent space Gaussian embeddings. We first assemble a custom 3D facial dataset to provide the requisite facial characteristics and to ensure sufficient coverage of geometric variation across identities. The generator, implemented as a decoder, maps latent space …

Durability Of Alkali-Activated Concretes Under 5% Sulfuric Acid Environment, Celal Karabaş, Anıl Niş

Journal of Sustainable Construction Materials and Technologies

The investigation focused on the resistance to 5% sulfuric acid degradation of the alkali-activated concretes (AAC). The AAC was manufactured using a blended binder of 50% slag and 50% F-type fly ash. The AAC was activated using a blend of 14 M sodium hydroxide and sodium silicate, with a hydroxide-to-silicate ratio of 1/2,5. Six AAC were produced against a 5% sulfuric acid environment, varying the binder amounts (400–500–600 kg/m3) and activator-binder (A/B) ratios (0,45–0,55). The chemical resistance of AAC was evaluated by visual appearance, variation in weight and compressive strengths. The findings pointed out that more gypsum and higher weight …

Comprehensive Risk Assessment For Construction Site Managers In Kosovo: A Mixed-Method Approach, Muhamet Ahmeti, Besian Sinani

Journal of Sustainable Construction Materials and Technologies

This study developed and validated a hybrid ISO 31000:2018 Kosovo-compliant risk assessment framework tailored for construction site managers operating within transitional economies. The research employed audits of 20 ISO-certified contractors in Pristina, Kosovo, along with field observations, interviews, and quantitative risk matrices. The findings indicate a critical concentration of risk, with 70% of firms classified as "High" or “Very High” risk. The most prevalent hazards identified were working at height without collective protection, unprotected electrical systems, and manual handling of heavy materials. Regression analysis revealed that firms with a designated safety champion achieved significantly lower risk scores, whereas those with …

Midlife, Michael Sevcik

Poetry MFA Theses

Abstract

Midlife by Michael James Sevcik is a collection of poetry that explores issues of age, gender, sexuality, identity, desire, family, and loss within a predominantly domestic space while addressing broader social, cultural, and philosophical issues using a phenomenological poetics grounded in everyday experience. The collection is organized into three distinct yet interrelated “movements:” the first movement, “Anchored,” establishes an existential yearning amidst professional and amorous stasis and familial pressures. The second movement, “Liminal,” explores temporality and its relationship to place and memory. The third movement, “Renewal,” incorporates travel, family history, and art, transforming them into critical modes of aesthetic …

Impact Of Small Group Reading Instruction On Student’S Academic Achievement, Celeste M. Cote

Graduate Teacher Education

Abstract

This paper reviews the effects and benefits of small group reading instruction on students’ academic achievement, a topic of increasing importance due to the growing achievement gap. Fifteen studies, including quantitative, qualitative, mixed-methods, and meta-analyses, were examined. The review identified key themes, including the benefits of small group reading instruction, instructional strategies used to implement it with a focus on scaffolding, and the equity and access it provides. The findings indicate that small group reading instruction has a greater impact on student success compared to whole-class instruction. It has been shown to foster collaboration, critical thinking skills, and improved …

Adverse Childhood Experiences And Academic Achievement, Leah A. Brehmer

Graduate Teacher Education

The paper examines the impact of adverse childhood experiences (ACEs) on student success. Through the literature review, three themes emerge: the first is the impact of ACEs on learning, the second is the usage of trauma-informed practices, and the third is how resilience plays a role in student success. Awareness regarding how ACEs impact students and academics, changes can be made to prioritize the student and their success in schools. The review incorporates statistics from studies primarily conducted in the United States, supplemented by a few international studies that support the research findings. Nearly half of the students in the …

Pediatric Anesthesia And Virtual Reality: Managing Perioperative Pain And Anxiety– A Scoping Review, Moneer Sharafi, Mason Pham, Alec Wiscombe

Doctoral Projects

Pediatric surgery is common, but it often causes considerable anxiety and pain. A staggering percentage of children experience preoperative anxiety, which can heighten pain, delay recovery, and contribute to complications such as emergence delirium and longer-term behavioral issues (Fortier & Kain, 2015). Virtual reality (VR), which immerses users in computer-generated environments, has been proposed as a distraction technique to reduce these challenges. This Doctor of Nursing Practice (DNP) project conducted a scoping review to examine the effectiveness of VR in reducing perioperative pain and anxiety in pediatric patients. The review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses …

A Program Evaluation Of Universal Screening For Depression In The Primary Care Setting, Samantha W. Burns

Doctoral Projects

Depression is a chronic condition affecting millions of Americans annually and is often associated with poor clinical outcomes, multiple co-morbidities, a negative economic impact, and an increased mortality rate. Many primary care settings have implemented universal depression screening programs following the recommendations of governing healthcare entities such as the United States Preventive Services Task Force (USPSTF) and Center for Medicare and Medicaid Services (CMS). Due to positive benefit, universal depression screenings have now been included as a quality measure in the Merit-based Incentive Payment System (MIPS) to increase organizational reimbursement. The Patient Health Questionnaire-9 (PHQ-9) is a widely used screening …

The Hidden World Of Evil: Documenting Serial Killers Through The Centuries, An Evolution., Semieca Wilson

Master of Arts in Human Services

The following is an analysis of the phenomenon of serial killers from their development over time, and why it mattered due to how they operated on society. Cases reported from the past to present century were read and analyzed in search of recurring psychological patterns, changes in methods of inspecting cases and the effects of cultural, technological transformation on both felons as well as those who trailed them. The site is a product of my professional interest in the area of criminal psychology and forensic analysis and reflects my objective to provide myself and other interested professionals, academics, law enforcement …

Behind The Badge: Effects Of Stress And Trauma In Policing -- Understanding The Importance Of Evidence-Based Prevention, Early Intervention, And Wellness Programs, Jessica Rolshouse

Master of Arts in Human Services

Law enforcement officers are exposed to occupational stress and trauma routinely and at rates that far exceed the general population. This chronic exposure places them at risk for physical and psychological injury and negative outcomes to include mental health disorders including burnout, anxiety, depression, and PTSD. Prolonged exposure to occupational stress and trauma also increases the risk of suicidal ideation and dying by suicide, the most tragic outcome of the stress law enforcement officers face. This literature review focuses on individual risk factors, occupational stress, and trauma, and the development of mental health disorders in law enforcement officers. It also …