Digital Commons Network^™

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.

Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.

Faxes, Emails, And Cad: A Case Study Of The Changing Landscape In Born-Digital Design Records, 1994-2006, Julia D. Larson

Journal of Western Archives

The article examines the technological changeover from analog to born digital design records in the mid-1990s, and is a case study in how one San Francisco Bay Area landscape architecture firm navigated the paradigm shift. The firm retained extensive documentation of the project management/construction administration for large scale projects, and this case study shows how archivists can utilize the analog documentation (like faxes and printed emails) to gain a greater understanding of how design firms began using Computer Aided Drafting and how CAD changed design and the process of archiving.

Conglomerates And Convertibles, Randolph P. Thrower

Tax Adviser

No abstract provided.

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.

Using The Cash Method Of Tax Accounting The, Paul Farber

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Nurturing A Culture Of Total Quality Management (Tqm): Continuous Improvement And Innovation In Heis: A Systematic Review Of Theories, Frameworks/Models, Policies And Strategies, Insights From The Globe, Seid Yimam Mohammed, Nilam C Panchal

Management Dynamics

In an era marked by rapid technological advancements and shifting workforce dynamics, and industry needs, the need for quality improvement is growing rapidly. This has made a culture of continuous improvement and innovation central to transforming higher education. A systematic review, guided by the PRISMA guidelines, was conducted to explore relevant theoretical concepts, frameworks/models, policies, strategies, and future research directions in nurturing culture in this context. Articles collected from Scopus, G/scholar, Dimensions, and POP bibliometric were used to extract as well as filter eligible articles. Of the 29 articles finally considered, most focus on innovation culture rather than CI culture. …

Does Employees’ Meaningfulness Of Work Mediate The Link Between Their Cognitive Diversity And Creative Process Engagement?, Mohammad Tamzid Hossain, Sabrin Sultana, Salma Begum, Md. Sahidur Rahman, Md. Aftab Uddin

Management Dynamics

This study aims to investigate how employees' cognitive diversity affects their creative process engagement, with a focus on the role of their meaningfulness of work as a mediator in this connection. A survey was used with a quantitative method to collect responses from 207 employees of small, medium, and large service and manufacturing businesses in Bangladesh that were registered with the Chittagong Chamber of Commerce and Industry. The collected data were then analyzed using Smart PLS 4 to evaluate the hypotheses and examine the mediating effect of the study. The findings reveal that employees’ cognitive diversity has a significant impact …

An Enhanced Cyber Security For Finger Knuckle Print Recognition System Using Rubik’S Cube With Rabbit Encryption Algorithm, Haitham Salman Chyad, Tarek Abbes

Iraqi Journal for Computer Science and Mathematics

Cybersecurity in biometric systems is an urgent requirement due to their increasing use in identity verification, especially in smartphones, surveillance systems, and electronic transactions. These systems depend on distinctive and immutable biological features, such as fingerprints, Knuckles and facial features, making them potential targets for cyberattacks. In this context, the need to develop advanced security mechanisms, including encryption, forgery detection, and multi-factor authentication, has emerged to guarantee the confidentiality of biometric data and protect it from identity theft or manipulation. This trend emphasizes the need to integrate cybersecurity and biometric technologies to secure and ensure the reliability of systems in …

Accountability And Enforcement Aspects Of The Eu General Data Protection Regulation – Methodology For The Creation Of An Effective Compliance Framework And A Review Of Recent Case Law, Paolo Balboni, Martim Taborda Barata, Anastasia Botsi, Kate Francis

Indian Journal of Law and Technology

The General Data Protection Regulation (GDPR), which has been applicable within the EU/EEA since 18 May 2018, has brought about reinforced rules on personal data protection which have dramatically shifted the paradigm for all organisations bound by them. This includes not just those which actively handle personal data as a core part of their business model, but also those which are required to handle personal data (on employees, customers or suppliers, for example) as part of their day-to-day activities – in other words, all organisations falling under the GDPR’s scope. By holding organisations responsibile for their own compliance, and requiring …

The Weight Of Secrets: Assessing The Regulatory Burden For Informational Privacy In India, Lalit Panda

Indian Journal of Law and Technology

Given the galloping pace at which information technology continues to develop and penetrate our lives, it is inevitable that the aspirations of data protection will sometimes appear like hollow promises that the law cannot keep. This makes it essential to study the precise regulatory conditions that can allow for the effective enforcement of legal protections for informational privacy. This Article provides a holistic account of the likely breadth and regulatory burden of an effective data protection regime and attempts to flesh out various regulatory tools that can go into the design of a Data Protection Authority for India so as …

Web 2.0 And The Concept Of ‘Data Controller’: Recent Developments In Eu Data Protection Law, Maria Berger, David Eisendle

Indian Journal of Law and Technology

In order to operationalise the fundamental right to privacy, as reaffirmed by the Supreme Court in the landmark K.S. Puttaswamy judgment, the Indian government has recently introduced a draft data protection legislation. The present draft is inspired — to a considerable extent — by the EU’s GDPR and defines numerous key notions in largely identical terms. In view of these similarities, this paper seeks to examine the recent developments in the EU regarding the concept of ‘data controller’ and its application to what may be termed as a ‘Web 2.0 setting’. The paper commences with a review of the obligations …

Law Enforcement Access To Data In India: Considering The Past, Present, And Future Of Section 91 Of The Code Of Criminal Procedure, 1973, Tarun Krishnakumar

Indian Journal of Law and Technology

Developments in modern technology and the Internet have resulted in vastly greater quantities of information being stored in electronic form. In addition to gains for convenience, innovation, and the economy, this trend also means that law enforcement and other government agencies are required to increasingly turn to the digital domain to gather evidence for investigative or enforcement purposes. In the Indian context, this usually means having to rely on pre-digital era procedural powers such as Section 91 the Code of Criminal Procedure, 1973. Drawing from existing literature, case law, and developments in policy, this article seeks to conduct an analysis …

The Aadhaar Verdict And The Surveillance Challenge, Ananth Padmanabhan, Vasudha Singh

Indian Journal of Law and Technology

Conventional responses to privacy protection, such as the notice-and-consent framework, are inapposite to a datafied world where ubiquitous data collection is facilitated by a range of advanced technologies. Such traditional frameworks also commonly vest the State with more leeway than private companies to access personal data, which amplifies privacy harms in case of State use of data. Despite the ominous possibility of State surveillance, the Indian judiciary has thus far grappled with the right to privacy through a narrow lens focused on individual privacy risks rather than structural moves towards a surveillance society. This article explores a different viewpoint by …

Burnout Assessment Tool Development And Validation For Healthcare Workers: A Psychometric Approach Using Rasch Modelling And Exploratory Factor Analysis, Rosnah Ismail, Suriya Kumareswaran Vallasamy

Kesmas

Burnout remains a significant occupational threat to healthcare workers (HCWs). Existing instruments, e.g., the Maslach Burnout Inventory, have limited applicability in healthcare-specific contexts. This study aimed to develop and validate the Burnout Scale for Assessing Stress in Healthcare Workers (BSAS-HCW), designed to measure cognitive and emotional exhaustion. A cross-sectional survey was conducted among 245 Malaysian HCWs representing diverse roles, including staff nurses (57.7%), house officers (14.3%), medical officers (13.5%), specialists (5.7%), pharmacists (4.5%), and other HCWs. Exploratory factor analysis revealed a two-factor structure with strong internal consistency (Cronbach's alpha: cognitive = 0.95; emotional = 0.97), and all items loaded above …

Analysis Of Public Knowledge, Attitudes, And Practices In Food And Drug Selection In Indonesia, Tina Wikara, Sri Astuti, Sri Nurhayati, Rotua Uli Carolina, Evi Ratna Sari

Kesmas

As consumers, the public plays a vital role in ensuring the safe and appropriate use of products. This study aimed to assess awareness of food and drug safety and quality among the Indonesian population. Using a cross-sectional survey, the authors measured public awareness across three key dimensions: knowledge, attitudes, and practices. Data were collected from 20,610 respondents aged 17–65 years from 34 provinces in Indonesia. The survey approach employed a three-stage stratified sampling design. Data were collected through structured face-to-face interviews, and the results were presented as an index ranging from 0 to 100 (low to high awareness). The respondents …

Post-Release Health Insurance Utilization Among Ex-Prisoners: A Scoping Review, Icha Khaerunnisa, Megah Andriany, Luky Dwiantoro

Kesmas

The lack of health insurance coverage after prison release significantly reduces access to essential healthcare services, hindering the continuity of care during community reintegration. The evidence on studies of health insurance use following prison release is limited. This scoping review aimed to summarize research on health insurance utilization after release from prison. Literature searches were conducted across databases including ScienceDirect, PubMed, and Scopus. Relevant articles were selected through a two-stage screening process. Data were extracted from the included studies and presented in tabular and descriptive formats. The keywords used were "health insurance AND post-release" and "inmates OR prisoners." This scoping …

Ai-Based Mapping Of Offshore Wind Energy Around The Korean Peninsula Using Sentinel-1 Sar And Numerical Weather Prediction Data, Jason Sung-Uk Joh, Son V. Nghiem, Menas Kafatos, Jay Liu, Jinsoo Kim, Seung Hee Kim

Institute for ECHO Articles and Research

Offshore wind farm projects are being promoted in the seas surrounding the Korean Peninsula to secure renewable energy. To support site selection, offshore wind resource maps were generated using deep neural networks trained on Sentinel-1 SAR imagery, numerical weather prediction data, offshore wind observations, sea surface temperature, and bathymetry. The deep neural network (DNN) framework consisted of six sub-models targeting eastward and northward wind components across three regions—the Yellow Sea, Korea Strait, and East Sea—to account for spatial heterogeneity. The proposed models outperformed existing approaches, achieving mean absolute errors (MAE) ranging from 1.31 to 1.69 m/s and correlation coefficients (CC) …

From Digital Divide To Equity-Enhancing Diffusion: Generative Ai And Writing Quality, Rebecca Tukachinsky Forster, Kerk Kee, Gabriel Miao Li

Communication Faculty Articles and Research

This study investigates whether generative AI can narrow the gap between stronger and developing writers and explores the mechanisms underlying these effects. In a within-subject experiment, students wrote two essays, with and without AI assistance. Computer-aided analysis of the writing quality confirmed that while all students benefited from AI, that less skillful writers gained more. There was also no evidence of skillful writers using AI in more sophisticated and beneficial ways. The study contributes to theorizing the digital divide and offers insights into maximizing the benefits of AI tools. Theoretically, we situate generative-AI use within Diffusion of Innovations, treating ChatGPT …

Fluorosilane-Induced Softening And Collapse Of Micropillar Arrays, Gabriela Moreira Lana, Maja Fehlberg, Petra Herbeck-Engel, Gisela Heppe, Raimund Schlüßler, Torsten Jähnke, Eduard Arzt, Roland Bennewitz

Chemical and Biochemical Engineering Faculty Research & Creative Works

Replica molding is a widely used technique for the fabrication of polymer microstructures. As structural dimensions decrease, anti-stick surface treatment of the mold becomes increasingly critical to ensure clean demolding and preserve structural integrity. We fabricated arrays of micropillars with 20 µm diameter and 60 µm height using medical-grade polydimethylsiloxane (PDMS), MDX4-4210, and observed a high fraction of collapsed pillars for the first molding after fluorosilanization of the mold to reduce sticking. To address this issue, we systematically investigated the surface treatment protocol for the molds, made from the PDMS Sylgard 184. We provide results from complementary measurement methods, to …

Protrack3d: A Comprehensive Tool For Segmentation And Tracking Of Proteins With Split And Fusion, Ramu Gautam, Yang Jiao, Yasong Pang, Mo Weng, Mei Yang

Electrical & Computer Engineering Faculty Research

Background: Quantitatively tracking subcellular protein puncta over time is critical for understanding protein functions and related cellular processes, as many proteins assemble into discrete protein puncta when performing functions. Monitoring these protein puncta over an extended period enables the quantitation of their dynamic behaviors, such as repositioning, remodeling, and inter-object interactions such as fusion and split. These characteristics are essential for deciphering the underlying regulatory mechanisms of protein function. However, tracking protein puncta is challenging due to these clusters undergoing rapid and complex temporal changes.

Results: To address these challenges, a comprehensive tool ‘ProTrack3D’ is developed. It implements a multi-stage …

Notes On The Visiting Research Stay Of Professor Chuan-Sin Tza In The Soviet Union, Jun Huang

Journal of Electrochemistry

No abstract provided.

State Of Nevada Cannabis Testing, University Of Mississippi – National Center For Cannabis Research And Education, Yasha Kahn, Mcr Labs

Nevada

No abstract provided.

State Of California Cannabis Reporting, University Of Mississippi – National Center For Cannabis Research And Education

California

No abstract provided.

Fusion Of Simulation And Ai Methods For Understanding Hov/Hot Lane Operational Flow Dynamics, Deo Chimba, Therezia Matongo, Hellen Shita, Erickson Senkondo, Masanja Madalo, Afia Yeboah

Civil and Architectural Engineering Faculty Research

This study investigated the impact of converting High Occupancy Vehicle (HOV) lanes to High Occupancy Toll (HOT) lanes on fundamental traffic flow characteristics, focusing on speed, density, and flow relationships. A 25-mile HOV corridor along I-24 Westbound in Nashville, Tennessee was evaluated using both microscopic simulation via VISSIM and data-driven machine learning through a Multi-Layer Perceptron (MLP) neural network. Four operational scenarios were assessed: (1) HOV lanes without enforcement, (2) HOV lanes with effective occupancy enforcement, (3) HOT lanes with limited access points, and (4) HOT lanes with intermediate access points. Flow-density and speed-flow relationships were modeled using Greenshields theory …

The Tamads2-Tatbl21 Module Enhances Wheat Resistance To Stripe Rust By Activating Tagkl-Mediated Immunity, Shijia Zhao, Hao Chu, Yanan Lu, Jiaqi Chen, Xu Wang, Guangxiang Tian, Mingjing Zhang, Pengyu Song, Yanhui Zhang, Guihua Bai, Gangming Zhan, Zhensheng Kang, Wenming Zheng, Zhengqing Fu, Na Liu

Faculty Publications

Wheat stripe rust (Puccinia striiformis f. sp. tritici, Pst) poses a catastrophic threat to global food security. While MADS-box transcription factors regulate development and abiotic stress, their roles in plant-pathogen immunity remain enigmatic. In this study, we identified TaMADS2, a Pst-induced MADS-box gene, as a positive regulator of wheat resistance. Functional analyses demonstrated that TaMADS2 overexpression significantly enhanced Pst resistance, whereas its knockdown rendered wheat more susceptible. Further investigation revealed that TaMADS2 interacts with trichome birefringence-like protein 21 (TaTBL21) to activate glycerol kinase-like (TaGKL) expression. Silencing TaGKL in wild-type or TaMADS2-overexpressing lines …

The Supreme Court Is About To Hear A Case That Could Rewrite Internet Access, Michael Goodyear

Other Publications

No abstract provided.

Assessing The Impact Of Cultural Competence Training For Providers Serving Native Americans, Chinazo Obi

Doctor of Nursing Practice Projects

The United States is a culturally diverse nation, yet many healthcare providers report challenges in delivering care that respects cultural values and traditions. Within mental health settings, this gap is especially concerning for Native American populations, who experience disproportionately high rates of mental health conditions and face barriers to culturally responsive care. The purpose of this quality improvement project was to assess the impact of a cultural competence education and training intervention on mental health providers’ knowledge and self-efficacy in delivering culturally competent care to Native American patients. Guided by Leininger’s Culture Care Theory of Diversity and Universality and the …