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Tax Clinic, Thomas S. Oehring Dec 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


Professions At Work: Tax Reform Possibilities-1975, Joel M. Forster Dec 2025

Professions At Work: Tax Reform Possibilities-1975, Joel M. Forster

Tax Adviser

No abstract provided.


Pre-Litigation Tax Settlements: The Administrative Route To A Happy Ending, Gerald W. Padwe Dec 2025

Pre-Litigation Tax Settlements: The Administrative Route To A Happy Ending, Gerald W. Padwe

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 11, November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended October 1974, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended October 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended October 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended October 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Tax Clinic, William L. Raby Dec 2025

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.


(R2141) Analysis Of Map^I_1 , Ph^(Oa)_2 / Ph^I_1 , Ph^O_2 / 1 Retrial Inventory Queue With Two Way Communication, (S, S) Replenishment Policy, Feedback, Bernoulli Vacation And Impatient Customers, G. Ayyappan, V. Ganesan Dec 2025

(R2141) Analysis Of Map^I_1 , Ph^(Oa)_2 / Ph^I_1 , Ph^O_2 / 1 Retrial Inventory Queue With Two Way Communication, (S, S) Replenishment Policy, Feedback, Bernoulli Vacation And Impatient Customers, G. Ayyappan, V. Ganesan

Applications and Applied Mathematics: An International Journal (AAM)

This work discusses about the topic as the two-way communication retrial inventory queue model, the (s, S) replenishment policy, immediate feedback, Bernoulli vacations, and impatient customers. The assumption we make is that arrivals follow a Markovian arrival process, and the server provides phase type services. When the server is idle and there is a positive inventory, an arriving customer immediately receives service. If not, arriving customers goes to orbit with infinite capacity. Only in the account of positive inventory the server renders rapid feedback for incoming call arrivals, otherwise customer departs. Outgoing calls will only be made by the server …


(R2152) New Bivariate Type-2 Gumbel Distribution Based On The Farlie-Gumbel-Morgenstern Copula: Properties And Its Application In Survival Analysis, Muneeb Javed, Said Farooq Shah, Muhammad Osama, Muhammad Atif, Muhammad Farooq Dec 2025

(R2152) New Bivariate Type-2 Gumbel Distribution Based On The Farlie-Gumbel-Morgenstern Copula: Properties And Its Application In Survival Analysis, Muneeb Javed, Said Farooq Shah, Muhammad Osama, Muhammad Atif, Muhammad Farooq

Applications and Applied Mathematics: An International Journal (AAM)

We introduce a new bivariate probability distribution, termed the Bivariate FGM Type-2 Gumbel Distribution, constructed by combining the Farlie–Gumbel–Morgenstern (FGM) copula with the Type-2 Gumbel marginal distributions. This proposed distribution provides a flexible framework for modeling bivariate data and offers a viable alternative to several existing bivariate distributions, especially in scenarios where capturing dependence between variables is crucial. The theoretical properties of the distribution are thoroughly explored. We derive the marginal and conditional distributions, conditional expectations, moment generating function, and product moments. Procedures for random number generation from the distribution are discussed. Reliability-based characteristics, such as the survival function and …


(R2150) Impact Of Specialist Predator Harvesting On The Stability Of A Three-Species Food Chain Model With A Generalist Predator, S. Ganga, S. Vijaya Dec 2025

(R2150) Impact Of Specialist Predator Harvesting On The Stability Of A Three-Species Food Chain Model With A Generalist Predator, S. Ganga, S. Vijaya

Applications and Applied Mathematics: An International Journal (AAM)

In this study, the stability of a three-species food chain model comprising a prey, an intermediate specialist predator, and a top predator exhibiting generalist behavior is examined, with harvesting applied to the intermediate predator. The main objective is to investigate how variations in the harvesting rate influence system stability and the coexistence of all three species. The positivity, boundedness, and equilibrium points of the model are analyzed to ensure biological feasibility. The equilibrium point involving the prey and the top predator satisfies the criteria for both local and global asymptotic stability. The coexistence equilibrium point attains local asymptotic stability based …


Veronica Ramirez-Mateo V. Attorney General United States Of America Dec 2025

Veronica Ramirez-Mateo V. Attorney General United States Of America

2025 Decisions

Agency


Russell Tinsley V. Court Of Common Pleas Dec 2025

Russell Tinsley V. Court Of Common Pleas

2025 Decisions

USDC for the Eastern District of Pennsylvania


Tinig-Karakter Sa Mga Pader: Graffiti, Bandalismo, At Mga Banyulatin Sa Piling Panitikang Filipino (Character-Voices On Walls: Graffiti, Vandalism, And Latrinalia In Select Philippine Literature), Harvey James G. Castillo Dec 2025

Tinig-Karakter Sa Mga Pader: Graffiti, Bandalismo, At Mga Banyulatin Sa Piling Panitikang Filipino (Character-Voices On Walls: Graffiti, Vandalism, And Latrinalia In Select Philippine Literature), Harvey James G. Castillo

Filipino Faculty Publications

Makailang beses lilitaw sa tradisyonal na midya at social media sa nagdaang kalahating dekada ang ilang pagtutol, pagbabawal, at pandidiri sa mga graffiti at nagsusulat ng mga graffiti mula sa parehong mamamayan at maykapangyarihan. Bunsod ng paggamit ng mga militanteng grupo sa graffiti bilang anyong pamprotesta sa Kalakhang Maynila, tatagurian ng nakararami ang gayong mga sulatin bilang bandalismo o paninira lamang sa pampubliko o pribadong pagmamay-ari. Taliwas ito sa balintunang paggamit din ng estado at merkado sa graffiti, o estetika ng graffiti, sa pamamahala ng espasyo o pagbebenta ng produkto. Sa ganang ito, bumabaling ang pag-aaral sa panitikan bilang lunan …


Diskursus Kriminalisasi Pemidanaan Terhadap Pemberi Gratifikasi, Muhammad Fatahillah Akbar Dec 2025

Diskursus Kriminalisasi Pemidanaan Terhadap Pemberi Gratifikasi, Muhammad Fatahillah Akbar

Jurnal Hukum & Pembangunan

This article aims to examine the legal basis to prosecute gratifiers in Indonesian Corruption Justice System. Samin Tan as the giver of gratification to Eni Maulani Saragih had been acquitted by the Corruption Court of Jakarta Decision Number 37/Pid.Sus-TPK/2021/PN.Jkt.Pst on 30th August 2021. Then, the Cassation to Supreme Court had also been rejected by Supreme Court Decision Number 2205 K/Pid.sus/2022 on 9th June, 2022. Hence, Samin Tan stays acquitted. The decision majorly focuses on the “absence” of law which criminalizes gratifiers or gratification givers. Therefore, this article elaborates how similar cases shall be handled in the future. In …


Measurement Of Luminous Intensity Distribution For Film And Television Led Light Sources And Its Simulation Research In Game Engines, Jingyi Suo, Baihong Lu, Che Qu Dec 2025

Measurement Of Luminous Intensity Distribution For Film And Television Led Light Sources And Its Simulation Research In Game Engines, Jingyi Suo, Baihong Lu, Che Qu

Journal of System Simulation

Abstract: To address the issues of mismatched photometric characteristics between light sources in virtual environments and real-world lighting during film and television lighting design and lighting preview using game engines, a testing solution for measuring the luminous intensity distribution for film and television LED light sources was proposed, building upon existing luminaire light intensity distribution testing systems. Based on the obtained data, a light source calibration process was constructed in the UE5 to correctly simulate the photometric characteristics of light sources in the virtual environment. Simulation results have shown that the calibration process can accurately and efficiently reproduce the …


Arthur Coffin's Robinson Jeffers: Poet Of Inhumanism, Terry Beers Dec 2025

Arthur Coffin's Robinson Jeffers: Poet Of Inhumanism, Terry Beers

Jeffers Studies

No abstract provided.


Laying Continent's End, George Dardess Dec 2025

Laying Continent's End, George Dardess

Jeffers Studies

No abstract provided.


Roan Stallion, Tamar And Other Poems: Centennial Edition, By Robinson Jeffers, Brett Colasacco Dec 2025

Roan Stallion, Tamar And Other Poems: Centennial Edition, By Robinson Jeffers, Brett Colasacco

Jeffers Studies

No abstract provided.


A Theology Of Creation: Ecology, Art, And Laudato Si', By Thomas Hibbs, David Rothman Dec 2025

A Theology Of Creation: Ecology, Art, And Laudato Si', By Thomas Hibbs, David Rothman

Jeffers Studies

No abstract provided.


How Not To Be Human: The Inhumanist Philosophy Of Robinson Jeffers, By Matthew Calarco, James Karman Dec 2025

How Not To Be Human: The Inhumanist Philosophy Of Robinson Jeffers, By Matthew Calarco, James Karman

Jeffers Studies

No abstract provided.


Second Place, By Rachel Cusk, Geneva M. Gano Dec 2025

Second Place, By Rachel Cusk, Geneva M. Gano

Jeffers Studies

No abstract provided.


Improved Pid Search Algorithm For Uav Path Planning In Mountainous Environments, Yi Peng, Yunkui Lei, Qingqing Yang, Hui Li, Jianming Wang Dec 2025

Improved Pid Search Algorithm For Uav Path Planning In Mountainous Environments, Yi Peng, Yunkui Lei, Qingqing Yang, Hui Li, Jianming Wang

Journal of System Simulation

Abstract: To address the challenges of UAV path planning in mountainous environments, including high computational complexity and suboptimal optimization performance, and the disadvantages of the PIDbased search algorithm, such as low optimization accuracy and slow convergence rate, this paper proposed an improved PID search algorithm (IPSA). The method introduced a good point set to ensure a more uniform population distribution, thereby enhancing population diversity and global search capability. The Q-learning algorithm was employed to adapt PID parameter adjustments, incorporating an exploration rate factor to further improve the algorithm's exploration and computational capabilities. A lens imaging opposition-based learning mechanism was also …


Dynamic Characteristic Simulation And Optimization Of Ground Test System For Airborne Launch Rack, Yuguang Bai, Sheng Zhang, Yushun Cao, Xiaoshi Zhang, Hu Huang Dec 2025

Dynamic Characteristic Simulation And Optimization Of Ground Test System For Airborne Launch Rack, Yuguang Bai, Sheng Zhang, Yushun Cao, Xiaoshi Zhang, Hu Huang

Journal of System Simulation

Abstract: To solve the ground equivalent test problem of the airborne launch system, an optimization method for the dynamic characteristics of the ground launch rack test system based on a multi-variable optimization approach was proposed. Through the discussion on the boundary conditions of the foundation, an effective dynamic simulation model of the ground launch test system was established. By comparing the dynamic characteristics of the launch rack structure in the airborne state and the ground test state, the objectives and constraints of the optimization design were determined. The dynamic characteristics of the ground test system were optimized and designed. …


Cover Vol. 53 Issue 4, ศูนย์นวัตกรรมทางการศึกษา สื่อสิ่งพิมพ์ และสื่อออนไลน์ จุฬาฯ Dec 2025

Cover Vol. 53 Issue 4, ศูนย์นวัตกรรมทางการศึกษา สื่อสิ่งพิมพ์ และสื่อออนไลน์ จุฬาฯ

Journal of Education Studies

No abstract provided.


Editorial Vol. 53 Issue 4, ศูนย์นวัตกรรมทางการศึกษา สื่อสิ่งพิมพ์ และสื่อออนไลน์ จุฬาฯ Dec 2025

Editorial Vol. 53 Issue 4, ศูนย์นวัตกรรมทางการศึกษา สื่อสิ่งพิมพ์ และสื่อออนไลน์ จุฬาฯ

Journal of Education Studies

No abstract provided.


Development Of A Competency-Based Curriculum Through Co-Creation Mechanism To Build High-Skilled Labor Force: Case Studies Of Thailand, Singapore, Germany And South Korea, Panisa Harnpathananun, Somboon Sirisunhirun Dec 2025

Development Of A Competency-Based Curriculum Through Co-Creation Mechanism To Build High-Skilled Labor Force: Case Studies Of Thailand, Singapore, Germany And South Korea, Panisa Harnpathananun, Somboon Sirisunhirun

Journal of Education Studies

Thailand’s time-based education system still faces limitations in developing 21st Century skills and misalignment with labor market demands. This article analyzes the development of a competency-based curriculum (CBC) through case studies of Thailand, Singapore, Germany, and South Korea, aiming to propose guidelines for enhancing high-skilled labor that corresponds to the needs of the industrial sectors. The study reveals that Thailand has CBC pilot projects such as Work-integrated Learning (WiL), Skill-Mapping, and Higher Education Sandbox. However, it also has key weaknesses, for example, weak tripartite cooperation (government, private sectors, educational institutions), insufficient financial support, inflexible curricula that do not focus on …


Development Of A Learning Activity Package With Integrated Reading Strategies To Promote Reading Literacy Among Lower Secondary School Students, Tasanee Satthaphong, Thassanant Unnanantn Dec 2025

Development Of A Learning Activity Package With Integrated Reading Strategies To Promote Reading Literacy Among Lower Secondary School Students, Tasanee Satthaphong, Thassanant Unnanantn

Journal of Education Studies

The objectives of this study were to: 1) develop learning activity packages incorporating integrated reading strategies among lower secondary school students, with a targeted efficiency of 80/80, and 2) examine differences in students’ reading literacy performance before and after the implementation of the learning activity packages. The sample comprised 30 grade 9 students, through multi-stage random sampling, who were enrolled in the first semester of the 2024 academic year at a public secondary school in Bangkok. The intervention was conducted over a period of eight weeks, encompassing a total of 16 instructional periods. The research instruments consisted of 1) four …


The Effects Of Contemplative Facilitation On The Enhancement Of Self-Awareness Among The Elderly: A Case Study Of The Social Welfare Development Center For Older Persons, Chanokporn Suwittayapan, Proetphan Daensilp, Jiraporn Kespichayawattana Dec 2025

The Effects Of Contemplative Facilitation On The Enhancement Of Self-Awareness Among The Elderly: A Case Study Of The Social Welfare Development Center For Older Persons, Chanokporn Suwittayapan, Proetphan Daensilp, Jiraporn Kespichayawattana

Journal of Education Studies

This action research aims to examine a contemplative facilitation process that fosters self-awareness among the elderly. The participants were 10 elderly people from a Social Welfare Development Center for Older Persons in Phra Nakhon Si Ayutthaya Province. Qualitative data were collected through participant observation and in-depth interviews, and data were analyzed using thematic analysis. The results revealed that the developed contemplative facilitation process, grounded in mindfulness cultivation, observation of the body, emotions, and thoughts, and deep listening, comprised eight activity sessions incorporating art-based activities and nature-connected practices. This process led to the development of self-awareness in four main areas: 1) …


Development Of A Social Media Political Engagement Scale For Thai Youth, Thanaphol Huayhongtong, Nhabhat Chaimongkol Dec 2025

Development Of A Social Media Political Engagement Scale For Thai Youth, Thanaphol Huayhongtong, Nhabhat Chaimongkol

Journal of Education Studies

The purpose of this research was to develop and validate a social media political engagement scale for Thai youth. The sample consists of 934 grade 10-12 students in the academic year 2025, from schools administered under the Office of the Basic Education Commission (OBEC), Ministry of Education. Recruiting by using a muti-stage random sampling. The research instrument was a social media political engagement scale, a 5-point Likert scale, consisting of 73 items. The psychometric quality of the scale was evaluated using the content validity index (CVI), item discrimination indices, and internal consistency reliability. The finalized scale comprised 49 items across …