Digital Commons Network^™

How The U.S. Constitution Shapes International Tax Law: Instrument Choice In Tax Agreements, Noam Noked, Young Ran (Christine) Kim, Reuven S. Avi-Yonah

Articles

The U.S. Constitution’s Treaty Clause, which requires Senate approval by a two-thirds vote for treaties, has significantly influenced the development of international tax law. This Article examines the implications of Senate supermajority requirements on bilateral and multilateral tax treaties and agreements, alternative instruments, relevant international tax standards, and global tax governance.

Historically, tax treaties have been approved exclusively as Article II treaties requiring Senate approval. The difficulty of entering into treaties with the United States has influenced the instrument choice and design of U.S. and international tax standards. To address this challenge, several U.S. and international tax reforms have employed …

Who Decides Who Gets Deported?, Peter L. Markowitz, Mauricio Noroña

Articles

As President Donald Trump began his second term in office, he promised to implement the largest mass deportation program in the history of the United States. With unprecedented increases in immigration enforcement funding secured by his Administration, the infrastructure to carry out these plans is being rapidly expanded. While there are good reasons to be skeptical of President Trump’s grandiose promises, and even better reasons to be concerned about the devastation flowing from such a program, one thing is certain: over the last three decades, we have seen a dramatic expansion of the categories of immigrants who can be subject …

Rustic Fall Showpiece, Aislyn Ford

Student Publications

Small decorative amenity inspired by fall, featuring colorful tones of reds, yellows, browns, wheat stocks and rusty beams to create a rustic cozy feel to my piece!

Small Amenity Showpiece, Anna Gerardi

Student Publications

Rustic style showpiece with a flower as the main focal point.

Small Amenity By Evelyn Fontana, Evelyn Fontana

Student Publications

This is an exercise in following specific instructions and creating a small, tabletop-sized showpiece that highlights the interaction between nature and industrial tension.

Easter Miche, Emilie Paul, Anna Gerardi, Emma Vaughan

Student Publications

This miche centers Easter Brunch and all of the fun, funky aspects that come along with it and the holiday.

The Art Of Contrast, Coy Jennings

Student Publications

No abstract provided.

La Concordia, Sofia Leto

Student Publications

My inspiration for this showpiece came mostly from Sicilian ceramic art and iconography that I have in my home. Being a first-generation immigrant from Sicily we often come home with ceramic art and tiles that our town is known for. I also grew up exploring the ancient ruins where my grandmother lived and wanted to showcase that. This piece is meant to be a representation of me and my brand as a Baker. The Base is meant to represent the red wheels of a Sicillian Carro. The pillar represents the ancient ruins of Greek temples that I spent my childhood …

Shell Yeah!, Jenna Landau

Student Publications

My inspiration for this showpiece came from my love of nature. As a child, I spent most of my time outside during the summer, surrounded by wilderness and tons of wildlife. I would spend hours just observing the small creatures by the pond, specifically looking at the frogs and snails. Earth is the main inspiration behind this piece — deep brown dominates this piece, but moss green peaks through, representing the earthy tones of the forest. For more vibrancy, small flowers cascade throughout the piece, bringing pops of color. On top of a leaf sits a snail, sitting still yet …

Amenity Sculpture, Emma Vaughan

Student Publications

This piece showcases the relationship between industrialization and nature.

Mechanical Growth, Jenna Uthman

Student Publications

A strong tree stands tall as its wood is overtaken by cold, angular, metal gears. These gears harshly protrude from each side of the tree’s tough exterior, contrasting the natural colors and textures with a glittery metallic shine. Despite the hard and gray screws and bolts that have penetrated this tree, branches still grow from its base to its tip, and new life sprouts, blending organics and mechanics, in the form of translucent delicate leaves. Standing proud in the center is a lotus flower, symbolizing rebirth and resilience as it grows among the gears. This structure sits on top of …

Mission 3730, Emma Vaughan, Emilie Paul, Anna Gerardi

Student Publications

Our showpiece was inspired by NASA and space exploration. We designed the piece to have several aspects of NASA such as a mission badge, rocket ship, and astronauts. Additionally, we incorporated space themes into the look of our croissant and brioche items.

Dead Dough Amenity, Isabel Herres

Student Publications

Rustic, wheat and natural elements juxtaposed with rusting metal.

Natural Color Amenity, Reese Fichter, Allyssa Buteau

Student Publications

All instructed by chef using dead dough and natural colors as our introduction to showpieces.

Arts And Crafts Miche, Reese Fichter, Allyssa Buteau

Student Publications

Everything you need to have a great arts and crafts night with friends. The inspiration for this piece came from our own love of arts and crafts nights together.

Wheat Sculpture, Max Rallo

Student Publications

The simple wheat stalk and the tools used to grind it. It uses a wider lens to include items like rust and nuts to feel industrial. This adds to the abstractness of the sculpture.

Standard Textualism, James A. Macleod

Articles

For as long as legal scholars have been writing about the rules-versus-standards distinction, textualism has been understood to produce characteristically rule-like law. This Article argues for the opposite view. Far from generating the “law of rules” that Scalia famously envisioned, the rule of modern textualism produces a law of standards—much more so than anybody, proponent of textualism or critic, appears to have recognized.

Two aspects of today’s textualism produce this result. The first is its emphasis on ordinary language and communication. Modern textualism typically produces standards because ordinary language and communication are typically standard-like. The second is modern textualism’s drive …

Trophy Assets, Aneil Kovvali

Articles

Rich people like to own things that make them look cool. When the thing in question is a car, house, or boat, the implications are limited. But sometimes very rich people own assets that are more important. Within media, Elon Musk acquired Twitter, Jeff Bezos ac-quired the Washington Post, and Patrick Soon-Shiong acquired the Los Angeles Times. There has also been a craze for aerospace: Musk with Space X, Bezos with Blue Origin, Richard Branson with Virgin Galactic, and going back further, Howard Hughes with Hughes Aircraft Company. It is often difficult to understand the behavior in purely finan-cial terms, …

The Enduring Case For Bankruptcy Exceptionalism, Jared Mayer

Articles

Nearly fifty years after Congress enacted the Bankruptcy Code, a debate has emerged over the existence and desirability of “bankruptcy exceptionalism”: the idea that bankruptcy law should utilize “flexibility, creativity, and pragmatism over technicalities of process and form” to “prioritize fidelity” to “the purposes for which it was created.”  This question is especially salient in the world of corporate reorganizations, where distressed companies and their investors retain counsel precisely for the purpose of hammering out deals in complex commercial settings. In this Essay, I defend bankruptcy exceptionalism in corporate reorganizations.  I show that bankruptcy exceptionalism is a necessary and desirable …

Moringa Oleifera As An Immunomodulator, Noha Swilam, Khaled A. Nematallah, Omayma Eldahshan'

Pharmacy

Moringa oleifera has gained increasing attention for its diverse pharmacological properties, including its potential to modulate immune responses. This chapter explores the immunomodulatory potential of M. oleifera, exploring both its phytochemical composition and experimental evidence from in vitro and in vivo studies. Key bioactive constituents, such as flavonoids (quercetin, kaempferol, apigenin), phenolic acids (chlorogenic, ferulic, caffeic), glucosinolates (glucomoringin) and their hydrolysis product, benzyl isothiocyanate, are identified as contributors to its immune-regulating properties. It has been demonstrated that these substances affect cytokine expression, suppress pro-inflammatory mediators, increase phagocytic activity and alter lymphocyte reactions. In order to support the plant's traditional use …

Prevalence Of Diabetic-Nephropathy In Children And Adolescents With Type-One- Diabetes Mellitus: A Recent Perspective, Randa Mohamed Darwish, Ayat Ibrahim Ghanem, Jehan Ibrahim Altohamy, Dina Mahmoud Khalifa

Journal of Medicine in Scientific Research

Background Among the most important microvascular complications in Type-one-Diabetes Mellitus (T-1-DM) in adolescents and children, Diabetic-nephropathy (DN) stands high. Early detection is crucial to prevent its progress to chronic kidney disease. Objective This study was designed aiming at the elaboration of an updated prevalence for Diabetic-nephropathy and to identify the risk factors among pediatric patients age group with T-1-DM . Methods The present cross-sectional-study was conducted starting from September 2023 to September 2025 including a group of 100 cases of adolescents and children with T-1- DM (aged 5–16 years) and 100-matched age and sex healthy control group. Clinical evaluation included …

Effectiveness Of Interferential Stimulation And Anorectal Neuromuscular Electrical Stimulation On Secondary Encopresis In Children: A Comparative Randomized Controlled Clinical Trial, Seham M. Abd El-Moghny, Mohamed I. Elsepaee, Abdelaty Alghonimy, Rabab S. Mohamed

Journal of Medicine in Scientific Research

Background Encopresis, fecal soiling is often secondary to functional constipation and retention. It is significantly impact a child's psychological health as it can result in feelings of shame, social isolation, and low self-esteem and negatively affect their quality of life and their families. Objective To evaluate and compare the efficacy and safety of interferential stimulation (IF) applied on sigmoid colon and anorectal neuromuscular electrical stimulation (NMES), in combination with behavioral therapy and pelvic floor muscle training (PFMT), in improving continence outcomes in children with secondary encopresis refractory to laxatives. Methods In this comparative randomized controlled clinical trial, 30 children (5–10 …

Humanizing The Base Of The Pyramid: Exploring The Influence Of Resource (Dis)Advantages On Value Creation, Ted London, Lisa Jones Christensen, Tyson Mackey, Alison Mackey, Heather Esper, Andrew Grogan-Kaylor

Faculty Publications

Base of the pyramid (BoP) scholarship emphasizes the potential for enterprises to generate profits by enhancing the wellbeing of the impoverished, often by selling socially-beneficial products (SBPs). Yet, many such BoP enterprises have experienced mixed results. We argue that this may stem from insufficient attention to how BoP consumers value SBPs and other products. We frame SBPs as a type of human capital investment and thus use human capital theory to study how the consumption of SBPs does or does not create value for consumers. Specifically, we use a novel data set from rural India to measure value creation in …

Developmental Themes Associated With Religious Activity After Early Return From A Latter-Day Saint Mission, Samuel E. Hancock, Sam A. Hardy, Michael Goodman, Camron Angell, Jenae M. Nelson

Faculty Publications

In the Church of Jesus Christ of Latter-day Saints, qualified young men are expected (and young women are given the option) to complete extended missionary service during the transition to adulthood. Some youth end their missionary service short of the anticipated duration, which is associated with markedly lower rates of religious activity post-return. This study is a qualitative inquiry into the developmental themes associated with early returned missionaries from the Church of Jesus Christ of Latter-day Saints who chose to remain active (be consistently involved with the church), sampling from areas with high rates of Latter-day Saint activity, where stigmatization …

The Role Of Silence In Symbolic Management, W. Chad Carlos, Ben W. Lewis

Faculty Publications

Symbolic management research examines how organizations shape external evaluations by making symbolic claims. A central concept in this literature is decoupling, which distinguishes symbolic claims from their substantive implementation. This work is grounded in the assumption that symbolic visibility is generally beneficial, leading organizations to make symbolic claims regardless of practice. Yet a growing set of cases challenge this assumption by documenting an inverse pattern in which organizations substantively implement practices while remaining symbolically silent. This absence of symbolic claims runs counter to prevailing theoretical expectations regarding the reputational value of symbolic action. In this paper, we address this theoretical …

Performance Enhancement Of A Fully Integrated Solar Still Using Flat Plate Collector, Reflector, And Evaporative Cooling System, Joe Patrick Gnanaraj Sundararaj, Vanthana Jeyasingh

Mansoura Engineering Journal

Water scarcity has become a major global concern due to increasing population growth, industrialization, and depletion of freshwater resources. Solar desalination is considered an eco-friendly and sustainable solution, especially for rural and off-grid regions where conventional water treatment facilities are limited. However, conventional solar stills suffer from low productivity, which restricts their practical application. In this study, a fully integrated solar still system was designed and fabricated by incorporating a flat plate collector, front-wall reflector, and passive evaporative cooling arrangement. The system was experimentally tested under natural climatic conditions over seven consecutive days to evaluate temperature variation, distillate yield, and …

A Hybrid Geoid Model For The Perlis Region, Malaysia Based On Cadastral Reference Marks And A Geometric Approach, Muhammad Aiman Haiqal Abdul Malek, Muhammad Faiz Pa’Suya, Ramazan Alpay Abbak, Ami Hassan Md Din, Noorfatekah Talib

Mansoura Engineering Journal

This study presents the development of a high-resolution local geoid model for the Perlis region, Malaysia, using a geometric approach that integrates GNSS-levelling benchmarks with Cadastral Reference Mark (CRM) data. A total of 38 GNSS-levelling benchmarks were used as reference points, while 3,725 CRMs were incorporated to significantly enhance spatial coverage for geoid modelling. Orthometric heights at the CRM points were first determined by transferring heights from the reference benchmarks using gravimetric geoid information. Subsequently, geometric geoid heights were computed from the differences between ellipsoidal and orthometric heights. Five interpolation techniques were evaluated to generate the geometric geoid surface, namely …

An Iterative & Analytical Hybrid Deep Learning Framework For Enhanced Brain Tumor Detection And Segmentation In Mri Video Scans, Swati V. Sakhare

Mansoura Engineering Journal

The critical need for accurate and robust brain tumor detection in MRI video scans is for early diagnosis and treatment planning operations. However, the existing methods suffer from several limitations, such as not being able to capture spatio-temporal features, handling class imbalances, and generalizing across datasets with diverse characteristics. To address these challenges, I propose a hybrid deep learning framework that integrates multiple advanced techniques to enhance the detection and segmentation of brain tumors. My approach starts by using the 3D CNN-LSTM (ResNet3D-LSTM) to extract spatio-temporal feature, which utilizes ResNet3D for spatial detail extraction and LSTM for temporal coherence across …

Comparative Finite Element Method-Based Optimisation Of Coir Fibre Laminates: Aluminium Skins Versus Carbon Cloth Skins, Muhamed Swaleh Ahmed, Bernard Wamuti Ikua, Abel Nyakundi Mayaka

Mansoura Engineering Journal

Natural fibre composites offer a sustainable alternative to conventional composite materials. Their mechanical efficiency is influenced by laminate structure and skin material selection. This study presents a comparative finite element analysis and optimisation of coir fibre-reinforced laminates employing either aluminium skins or carbon cloth skins. COMSOL Multiphysics was used to determine their mechanical response. Optimisation was performed using the BOBYQA algorithm to enhance load sharing between the coir core and skin materials. Results indicated that aluminium-skinned laminates achieve superior compressive and flexural performance, achieving a peak compressive strength of 210 MPa and sustaining a flexural load of 0.65 kN at …

A Machine Learning–Based Framework For Traffic Classification And Threshold-Based Load Management In 5g Network Slicing, Safi Ibrahim, Younis S. Younis, Kamal S. Hamza, Mohamed M. Ashour

Mansoura Engineering Journal

This study proposes a machine learning–based framework that applies machine learning techniques to improve the efficiency of 5G network slicing through automated traffic classification and threshold-based load management . The proposed model optimizes resource allocation among the three standardized 5G slice types: enhanced Mobile Broadband (eMBB), ultra-Reliable Low-Latency Communication (URLLC), and massive Machine-Type Communication (mMTC). Two supervised learning algorithms—K-Nearest Neighbors (KNN) and Support Vector Machine (SVM)—are trained using Quality of Service (QoS) parameters such as packet delay, loss rate, and Quality Class Identifier (QCI). Experimental evaluations were conducted on two large-scale datasets containing over 400,000 traffic instances, demonstrating that the …