Digital Commons Network^™

Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo

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.

Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 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.

Washington Report: Tax “Reform” Rides Again, Or Lopping Off Everyone’S “Loopholes”, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Estate Tax Marital Deduction: Pitfalls, Problems And Planning, Norman R. Milefsky

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.

Political Contributions Now Provide Tax Benefits, Robert Feinschreiber

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 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: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston

Tax Adviser

No abstract provided.

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

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.

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.

Disc Qualified Assets— Obligations Issued, Guaranteed Or Insured By Eximbank Or Fcia, William P. Streng

Tax Adviser

No abstract provided.

Some Practical Applications Of The New Disc Provisions, Walter A. Slowinski

Tax Adviser

No abstract provided.

Protocols For Antioxidant Testing: A Mini Review Of Common Assays And Approaches, Abdulsalam Halboup, Sameer A. Alkubati

AUIQ Complementary Biological System

Antioxidants play a pivotal role in mitigating damage caused by oxidative stress, which is implicated in aging, inflammation, neurodegeneration, and various chronic diseases. With the growing interest in natural and synthetic antioxidants across nutraceutical, pharmaceutical, and food industries, the need for reliable, reproducible, and standardized testing methods has become increasingly urgent. This mini-review provides a structured overview of the most widely used antioxidant testing protocols, categorized into in vitro chemical-based assays (e.g., DPPH, ABTS, FRAP, metal chelation), cell-based assays (e.g., DCFH-DA for intracellular ROS detection), and in vivo biomarker-based models. Each method’s principle, experimental protocol, advantages, and limitations are critically …

Prevalence Of Giardia Infection: A Cross-Sectional Study In Basra Province, Iraq, Sarah Kamal Naser

AUIQ Complementary Biological System

Giardiasis is a common parasite infection that is seen more frequently than any other parasitic infection worldwide. This infection is especially prevalent in tropical areas and in developing nations that have a poor standard of living and poor health conditions. The Giardia parasite is able to infect people of any gender, as it enters the body by the mouth, passes down the oesophagus, and finally reaches the stomach, where it is not negatively impacted by gastric acids. The goal of this study is to determine the extent to which patients who were treated at Al-Zubair General Hospital in Basra, Iraq, …

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 …

Behaviour Of Internally Strengthening Hollow Stainless-Steel Hot-Rolled Circular Columns Filled With Crumb Rubber And Recycled Aggregate Concrete, Wadhah M. Tawfeeq, Mohammed M. Rasheed, Mithaq Kohees, Ahmed W. Al Zandd, Saif Al-Balushi, Hamed Al Abdul Salam

Journal of Sustainable Construction Materials and Technologies

Stainless-steel sections are increasingly being utilised in favour of their higher durability. Simultaneously, the use of recycled materials in concrete is aligned with the global concern to encourage sustainable and environmentally friendly construction. The paper examined the behaviour of stainless-steel columns filled with concrete with crumb rubber (CR) and recycled aggregate (RA). It analysed the effect of different percentages of CR (0, 15, and 30) and RA (0, 15, and 50) on the compressive strength of the concrete and the performance of the columns using stainless-steel hollow sections. 20 specimens were manufactured, 18 of which were cast with concrete containing …

Retracted: Fuzzy Backstepping Approach To Stabilizing Fuzzy Parabolic Partial Differential Equations, Zainab John, Fadhel S. Fadhel, Samsul Ariffin Abdul Karim, Teh Yuan Ying

Iraqi Journal for Computer Science and Mathematics

In this work,\floatquery[-14pc]AU: Please provide ORCID ID for remaining authors. we study the solvability and stability of the fuzzy reaction-diffusion equation and the fuzzy diffusion equation with nonhomogeneous boundary conditions. Firstly, we derive the fuzzy exact solutions by converting the nonhomogeneous boundary condition to a homogeneous condition, then we prove the instability of the solution by using simulation approach with the help of Maple program. From this, we have decided to implement the fuzzy backstepping approach to developed the stabilization of the fuzzy parabolic partial differential equations. By using this approach together with the generalized Hukuhara (gH) derivative, we were …

Piezoelectric Concrete: A Smart Material Approach For Energy-Harvesting Structural Technologies, Dianah Mazlan, Vynotdni Rathinasamy, Naveen Kumar, Liu Chunpeng, Elango Elango

Journal of Sustainable Construction Materials and Technologies

The rapid growth of urban infrastructure demands innovative materials that not only support structural performance but also contribute to sustainability through energy harvesting. Piezoelectric concrete, which integrates ceramics, polymers, nanomaterials, and bio-based fillers into cementitious matrices, has emerged as a promising solution. This review systematically explores the fundamentals of piezoelectricity in concrete, highlighting how stress-induced electromechanical coupling enables both energy harvesting and structural health monitoring. The paper critically evaluates major material systems including PZT ceramics, PVDF polymers, hybrid nanocomposites, and emerging bio-based materials, alongside their integration strategies such as embedded and surface-mounted approaches. Applications across pavements, bridges, and smart buildings …

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 …