Digital Commons Network^™

Choosing The Best Entity For Investments Trading After Understanding The Tax Limitations And Restrictions, Ray A. Knight, Joseph Lakatos

DePaul Business & Commercial Law Journal

The trading of various securities is subject to market rules. However, when securities trading is completed within a business entity, the entity is subject to tax limitations and restrictions. The tax benefits cannot be the dominant purpose for the entity structure; economic substance including profit motive and business purpose for each transaction must be able to be shown.

The trading of investment securities must be housed in the right entity to gain the best economic results as well as to minimize the tax burden. The entity selection process must first consider the characteristics and nature of the securities (e.g., currencies, …

Volume 23 - Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

Immeasurable Halls And Dreamlike Forms: Tracing The Caves Of Cheddar Gorge Throughout Tolkien’S Legendarium (And Beyond), Kristine Larsen

Journal of Tolkien Research

Cheddar Gorge (Mendip Hills, Somerset County, southwest England) is home to extensive cave systems carved into ancient limestone. Two of the most picturesque, Gough’s Cave and Cox’s Cave, are among the most important geological tourist attractions in England. Among the caves’ many enthusiasts was J.R.R. Tolkien, who first visited the site in 1916 while on his honeymoon and later in 1940 on a family vacation during his early work on The Lord of the Rings. As he noted in a 1971 letter these two visits (in particular, his earlier memories of the caves before their unfortunate commercialization) spawned the …

Exploring Outcomes For Patients With Spinal Cord Injuries Participating In A Day Treatment Program, Christina Kane, Alexa Chappell, Kristen Frack, Sarah Salluom, Brittany Meurs

Occupational Therapy Annual Research Colloquium

Purpose: This study explored program outcomes of the Brooks Spinal Cord Injury & Related Disorders Day Treatment Program in Jacksonville, Florida. By examining secondary data, using both the Self-Reported Functional Measure (SRFM) and the Spinal Cord Independence Measure–III (SCIM-III), researchers determined the change between admission and discharge scores in both patient- and therapist-reported outcomes of self-care skills. This study also studied if a correlation existed between the SRFM (patient-reported) and SCIM-III (therapist-reported) outcomes.

Participants: Data from 49 participant records were collected in 2022-2023, with 42 participants data qualifying for this study.

Methods: Using secondary de-identified data, statistical analyses were conducted …

Occupational Participation Among Children With Neurodivergent And Related Conditions: A Mixed Methods Study, Shirish Lala, Darian Amacker, Anne Martens, Alexa Rodefeld, Danielle Toth, Elyssa Wider

Occupational Therapy Annual Research Colloquium

Background: This study explored occupational engagement of children with neurodivergent and related conditions in home, school, and community settings. Children aged 6 to 16 years and their caregivers were recruited to investigate how occupational engagement differs across contexts.

Methods: A mixed-methods approach assessed quantitative data from 51 participants using a modified version of the Child and Adolescent Scale of Participation. Qualitative data were collected from 6 semi-structured interviews. The Model of Human Occupation and its components of volition, habituation, and performance capacity, including environmental factors, informed the research process and methodology. Engagement among children with neurodivergent diagnoses is shaped by …

Sexuality And Sexual Activity Of Adults 21 To 35 Years With High Functioning Autism Spectrum Disorder, Mariana D'Amico, Aisha N. Maldonado, Gina Fuentes, Andrea Meston

Occupational Therapy Annual Research Colloquium

Purpose

Individuals with autism spectrum disorder (ASD) report having less sexual experience and engaging in fewer social-sexual behaviors when compared to those without ASD. The purpose of this study is to discover how the quality of sexual education has impacted individuals with high-functioning ASD (HFASD) engagement in sexual activity.

Methods

This qualitative phenomenological study used semi-structured interview questions based on the purpose of the study and identified research questions. Purposive sampling was used to recruit participants.

Results

Findings indicated that female adults with HFASD received inconsistent and incomplete sexual education impacting their sexual experiences, safety, and quality of life. All …

Initial Validation Of The Scale Of Occupational Disruption, Ricardo Carrasco, Abigail S. Aquino, Genesis Avalos-Medina, Desiree Thomas, Samira Osman

Occupational Therapy Annual Research Colloquium

Background

Occupations are meaningful activities that humans perform in daily
life. Individuals may experience a disruption in their occupations because of a life-
altering event. Currently, there are no instruments that measure the severity of
occupational disruption. Retrospective and current data were collected to
standardize and establish the reliability of the Scale of Occupational Disruption.

Methods

Social media flyer responses and retrospective data provided data for
232 participants who completed the scale through REDCap. Only 189 participants
qualified for inclusion due to incomplete responses.

Results

A Cronbach’s alpha revealed acceptable internal consistency reliability (a=0.87), meaning that items
measure the same …

Impact Of Interprofessional Collaboration On Nurses And Occupational Therapists In The Neonatal Intensive Care Unit, Beverly Murphy, Marissa Casamento, Abigail Fleming, Anna Gomolski, Camryn Labrador

Occupational Therapy Annual Research Colloquium

Purpose

This study explores the impact of interprofessional collaboration (IPC) between nurses and occupational therapists (OTs) in the neonatal intensive care unit (NICU). It investigates the process of collaboration and stakeholder perceptions of interprofessional teamwork. The purpose of this study is to evaluate the quality and effectiveness of IPC in the NICU setting, specifically between nurses and OTs, and to identify barriers that might hinder optimal collaboration.

Methods

A single survey instrument was distributed via social media platforms (Instagram, Facebook, and LinkedIn) and completed by 47 participants (21 Nurses, 26 Occupational therapists). The survey, created using REDCap, included scaled items …

Perspectives Of Occupational Therapy-Led Caregiver Education On The Quality Of Life Of Caregivers Of Stroke Survivors, Yu Hsiang Liang-Paultre, Stefani Costanzo, Alaunte Major, Krisyadlee Mercado Lugo, Olivia Schrader

Occupational Therapy Annual Research Colloquium

Purpose

Occupational therapy plays a vital role in equipping caregivers with the knowledge and skills needed to support individuals recovering from a cerebrovascular accident. Caregiver training provided by occupational therapy practitioners helps families manage post-stroke care and reduce the risk of secondary complications. This study explored caregivers’ perspectives on occupational therapy-led education, focusing on the type, quality, and perceived effectiveness of training before discharge.

Methods

Originally designed as a mixed-methods study, the research was modified to a qualitative design after hurricanes affected recruitment. Using a phenomenological approach, semi-structured interviews were conducted with caregivers of individuals who had a cerebrovascular accident …

Stress Management And Working Mothers, Mariana D'Amico, Ashley Ndip

Occupational Therapy Annual Research Colloquium

Abstract

Purpose: Explore evidence-based interventions to manage stress for working mothers.

Method: A scoping review was undertaken to explore and synthesize the evidence supporting occupational therapy interventions for working mothers. Select keywords were used individually and combined in EBSCOhost, ProQuest, Scopus, CINHAL, Cochrane Library Systematic Reviews, PsycINFO, PubMed, PEDro.

Results: After reviewing the 14 identified articles, eight were removed for not meeting criteria, leaving six for synthesis. Four articles were at Level IV evidence, and two articles were qualitative. Social support extended family and mindfulness training were found to be helpful as reported by working mothers.

Conclusion: There …

Index: Cumulative Subject Index January-June, 1970; Cumulative Author Index January-June, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: The “Deadwood Bill,” Or Piercing The Fortress Of Complexity, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Albert H. Cohen

Tax Adviser

No abstract provided.

Estate Planning: Taxing The Grantor Who Remains Trustee-Custodian For A Minor, Philip E. Heckerling

Tax Adviser

No abstract provided.

Provisions Of The Tax Reform Act Of 1969 Directed To Insurance Companies, John A. Bernauer

Tax Adviser

No abstract provided.

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.

Private Foundations And Tax Reform: Accounting And Administrative Problems, William J. Lehrfeld

Tax Adviser

No abstract provided.

Effective Representation During A Tax Fraud Investigation, Paul P. Lipton

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 1, Number 6, June 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Cumulative Subject Index January-May, 1970; Cumulative Author Index January-May, 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: Congress Gets Treasury Disc Plan To Encourage Export Sales, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Professions At Work: The Work Of The Tax Section, American Bar Association, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: ’Rithmetic Of A Net Gift, Byrle M. Abbin

Tax Adviser

No abstract provided.

After Tra: Tax Exempt Bonds Remain An Excellent Investment And Planning Tool, Jack Crestol

Tax Adviser

No abstract provided.

1969 Reformation Of Stock Dividend Rules, Herbert Sirowitz

Tax Adviser

No abstract provided.

Irs Practice Should Not Be A Contest Between Adversaries, Gordon S. Moore

Tax Adviser

No abstract provided.

Impact Of 1969 Tax Reform On Financial Institutions, Melvin L. Hamlin

Tax Adviser

No abstract provided.