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Managing The Corporate Tax Function, David I. Fisher Nov 2025

Managing The Corporate Tax Function, David I. Fisher

Tax Adviser

No abstract provided.


Hot Stock-After The Tax Reform Act, Abraham L. Kendal Nov 2025

Hot Stock-After The Tax Reform Act, Abraham L. Kendal

Tax Adviser

No abstract provided.


Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott Nov 2025

Proposed Changes In The Taxation Of Advertising Income Of Exempt Organization Publications, John Ellicott

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 2, Number 11, November 1971, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 2, Number 11, November 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index-12 Months Ended October 1971; Author Index-12 Months Ended October 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Conformity Of Tax And Financial Accounting, Gilbert Simonetti Jr. Nov 2025

Washington Report: Conformity Of Tax And Financial Accounting, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, William E. Neuhauser Nov 2025

Tax Clinic, William E. Neuhauser

Tax Adviser

No abstract provided.


Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston Nov 2025

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Use Of The “T Account” Method By The Irs In Reconstruction Of Income, Earl F. Davis, Frank E. Simms Nov 2025

Use Of The “T Account” Method By The Irs In Reconstruction Of Income, Earl F. Davis, Frank E. Simms

Tax Adviser

No abstract provided.


Reverse Acquisitions, Hugh T. Mcdonald Nov 2025

Reverse Acquisitions, Hugh T. Mcdonald

Tax Adviser

No abstract provided.


Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean Nov 2025

Form 706-Format And Problems Occasioned By Community Property, Robert L. Bean

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 2, Number 10, October 1971, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 2, Number 10, October 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants Nov 2025

Index: Subject Index -12 Months Ended September 1971; Author Index-12 Months Ended September 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Washington Report: Nixon’S Tax Proposals Go Through The Mill(S), Gilbert Simonetti Jr. Nov 2025

Washington Report: Nixon’S Tax Proposals Go Through The Mill(S), Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Competitive-Level And Leg Preference Effects On Vertical Ground Reaction Forces In Soccer Kicking, Yecheng Zhang, Archit Navandar, Enrique Navarro Nov 2025

Competitive-Level And Leg Preference Effects On Vertical Ground Reaction Forces In Soccer Kicking, Yecheng Zhang, Archit Navandar, Enrique Navarro

ISBS Proceedings Archive

This study explored the effect of the competitive level and leg preference on the vertical ground reaction force (vGRF) during instep soccer kicking, and its relationship on ball velocity. Seventy-eight players belonging to four different competitive levels (female professional, male professional, male elite youth, and male non-elite youth) performed maximal instep kicks with their preferred and non-preferred legs from which the ball velocity and the vGRF were collected. The results showed that higher-level players and preferred leg kicks exhibited a double-peak vGRF pattern, but lower-level players and non-preferred kicks exhibited a single-peak vGRF pattern. The vGRF had a weak to …


Kinematical Analysis Of 135° Change-Of-Direction Techniques In Basketball, Raffaele Zinno, Salvatore Pinelli, Anna Jòdar-Portas, Raquel Font-Lladó, Anna Prats-Puig, Laura Bragonzoni Nov 2025

Kinematical Analysis Of 135° Change-Of-Direction Techniques In Basketball, Raffaele Zinno, Salvatore Pinelli, Anna Jòdar-Portas, Raquel Font-Lladó, Anna Prats-Puig, Laura Bragonzoni

ISBS Proceedings Archive

Change of direction (COD) is a crucial movement in basketball, requiring athletes to decelerate, reorient, and reaccelerate efficiently. This study aimed to identify the COD techniques naturally adopted by basketball players during a pre-planned 135° CODs, and to compare the associated lower-limb kinematics and execution time. A total of 130 basketball players performed the V-cut test while wearing inertial measurement units. From the analysis, two COD techniques emerged: Side-Step and Split-Step. Side-Step was the predominant technique (72.1%) and demonstrated significantly shorter execution time per COD (p < 0.001). Side-Step exhibited in the pivot leg greater hip flexion, knee internal rotation, and ankle dorsiflexion, while Split-Step showed higher movement variability and knee abduction. Side-Step appears to be the more efficient and stable COD strategy, offering faster COD execution.


External Resistance Changes The Rotation-Extension Strategy In Accelerated Running, Marvin Zedler, Martin Pinter, Wolfgang Potthast, Bjoern Braunstein, Jan-Peter Goldmann Nov 2025

External Resistance Changes The Rotation-Extension Strategy In Accelerated Running, Marvin Zedler, Martin Pinter, Wolfgang Potthast, Bjoern Braunstein, Jan-Peter Goldmann

ISBS Proceedings Archive

This study aimed to investigate the effect of external resistance on running mechanics by comparing unresisted and resisted acceleration tasks. Fourteen elite bobsleigh athletes performed unresisted (bodyweight) and resisted sprints by pushing a loaded sled (85 kg). Ground reaction forces as well as 3D marker trajectories were recorded for five ground contact phases to quantify whole-body posture and rotational and extensional components of forward centre of mass velocity. Resisted acceleration provoked more forward oriented postures (p < .001), and higher extensional velocity components (p < .001) compared to unresisted. Accordingly, the strategy to produce propulsion shifted from rotation to extension in the presence of an external mass. Resisted acceleration exercises are therefore appropriate to stress the extensional component to produce propulsion.


The Effects Of The Football+ Warmup Program On Isokinetic Strength Among Youth Amateur Male Football Players, Mostafa Zarei, Mojtaba Asgari, Ebrahim Heidarnia, Seyed Hossein Yaghoobzadeh, Thomas Jaitner Nov 2025

The Effects Of The Football+ Warmup Program On Isokinetic Strength Among Youth Amateur Male Football Players, Mostafa Zarei, Mojtaba Asgari, Ebrahim Heidarnia, Seyed Hossein Yaghoobzadeh, Thomas Jaitner

ISBS Proceedings Archive

This study evaluated the effects of the Football+, a newly developed injury prevention program (IPP) on muscle strength, an established injury risk factor, among Iranian youth amateur football players. Two U18teams competing in Tehran division two participated in this study, underwent a baseline isokinetic dynamometry, and were assigned to either the Football+ (N=16, 17.31±0.12 age, 70.16±2.09 weight, 1.77±0.12 height) or control (N=16, 17.12±.09 age, 67.99±2.03 weight, 1.78±0.03 height) groups based on their respected teams. The intervention group performed the Football+ for 8 weeks while the control group followed its traditional warmup. The same strength assessment was performed after the intervention …


Exploring The Differences In The Prevalence Of Cam-Like Morphology By Age Group In High- And Low-Impact Sports, Ryota Yamamoto, Toshiharu Tsutsui, Wataru Sakamaki, Nodoka Ikegami, Suguru Torii Nov 2025

Exploring The Differences In The Prevalence Of Cam-Like Morphology By Age Group In High- And Low-Impact Sports, Ryota Yamamoto, Toshiharu Tsutsui, Wataru Sakamaki, Nodoka Ikegami, Suguru Torii

ISBS Proceedings Archive

This study investigated cam-like morphology, a condition that increases the risk of hip osteoarthritis (OA), and examined differences in hip morphology between adolescent athletes engaged in high- and low-impact sports, along with the prevalence rates by age group. Data from 577 adolescent athletes, including 354 soccer players (aged 9–15 years) and 223 runners (aged 9–18 years), were analyzed using dual X-ray absorptiometry to assess the femoral head–neck junction for cam-like morphology. The analysis revealed that at age 9, both sports groups showed flattening at the femoral head–neck junction. However, from age 10 onward, the groups diverged: soccer players exhibited more …


Variations In Relationships Between Jump Height And Lower-Limb Joint Kinetics At The Intra- And Inter-Individual Levels In Single-Leg Countermovement Jumps, Shota Yamamoto, Hirotomo Kubota, Terumitsu Miyazaki Nov 2025

Variations In Relationships Between Jump Height And Lower-Limb Joint Kinetics At The Intra- And Inter-Individual Levels In Single-Leg Countermovement Jumps, Shota Yamamoto, Hirotomo Kubota, Terumitsu Miyazaki

ISBS Proceedings Archive

The purpose of this study was to clarify the differences in the relationships between lower-limb joint kinetics (i.e., torque, power, and work) and jump height at the intra- and inter- individual levels in single-leg countermovement jumps (CMJs). Forty male collegiate athletes (age, 20.6 ± 1.7 years; mass, 67.5 ± 5.8 kg; height,172.0 ± 6.5 cm) performed 10 maximal effort single-leg CMJs. Whole-body motion and ground reaction force data were collected to calculate lower-limb joint kinetics. Multilevel correlation analysis (MLC) and hierarchical linear modeling (HLM) were used to examine the intra- and inter-individual relationships between lower-limb joint kinetics and jump height. …


Applications Of Virtual Reality In Biomechanics In Sports, Kerstin Witte Nov 2025

Applications Of Virtual Reality In Biomechanics In Sports, Kerstin Witte

ISBS Proceedings Archive

This paper gives an overview of possibilities of using virtual reality (VR) in sports biomechanics. To achieve this, a short systematical literature review with some examples is given. However, little is known about the extent to which VR tools can support training and learning of complex sports movements. The aim of this work is to show how a head-mounted display (HMD) can promote the learning and training process of gymnastic elements on a balance beam. For this purpose, three key issues were defined, which were addressed in four own research studies: (1) Influence of an HMD on the execution of …


Effect Of Handlebar Height On Lower-Limb Biomechanics And Upper Body Kinematics In Elite Pursuit Cyclists, Daniel Williams, Marcus Dunn, Paul Worsfold, Deborah Newton, Steve H. Faulkner, Francesca D'Andrea, Jon Wheat Nov 2025

Effect Of Handlebar Height On Lower-Limb Biomechanics And Upper Body Kinematics In Elite Pursuit Cyclists, Daniel Williams, Marcus Dunn, Paul Worsfold, Deborah Newton, Steve H. Faulkner, Francesca D'Andrea, Jon Wheat

ISBS Proceedings Archive

The purpose of this study was to investigate the effect of handlebar height changes on upper body posture and lower-limb biomechanics in elite pursuit cyclists. Sixteen (9 male, 7 female) cyclists completed 1-minute cycling bouts with different handlebar heights (Preferred, -30 mm and +30 mm). 2D motion capture was used to record upper and lower body joint kinematics and integrated with instrumented force pedals to measure crank and lower limb joint kinetics. A general linear mixed model and repeated measures ANOVA were used to assess discrete and time-series variables. The findings indicate that elite cyclists can adapt ankle and hip …


An Exploration Of Shoulder-Hip Separation Dyanmics In Golf Through Statistical Parametric Mapping, Jason Wicke, Tyler Kearney, Jordan L. Cola Nov 2025

An Exploration Of Shoulder-Hip Separation Dyanmics In Golf Through Statistical Parametric Mapping, Jason Wicke, Tyler Kearney, Jordan L. Cola

ISBS Proceedings Archive

The purpose of this study was to explore the use of statistical parametric mapping (SPM) to analyse shoulder-hip separation (SHS) during a golf swing. Fifteen skilled amateur golfers performed a maximal effort golf swing using their driver. A 20-camera motion capture system recorded the shoulder and hip motions. Shoulder angles were compared to hip angles during the full and forward portion of the golf swing using statistical parametric mapping. Results of the SPM showed that there was significant difference in SHS during the middle and end of the full swing (a total of 55% of the time). During the forward …


The Association Between Selected Lower Extremity Kinematic Variables And Fastpitch Softball Speed - A Preliminary Study, Savannah Wahl, Melissa Mache, Chengtu Hsieh Nov 2025

The Association Between Selected Lower Extremity Kinematic Variables And Fastpitch Softball Speed - A Preliminary Study, Savannah Wahl, Melissa Mache, Chengtu Hsieh

ISBS Proceedings Archive

This preliminary study aimed to examine the association between selected lower extremity kinematic variables and pitch speed in fastpitch softball. The kinematic variables were chosen for their practical applicability, allowing coaches and athletes to assess and enhance performance using accessible tools. Five collegiate female softball pitchers volunteered for the study. Using the OpenCap system, five strike pitches from each participant were analysed. Due to the small sample size, Spearman’s rho analysis was employed. Results indicated significant associations between ball speed and normalised stride length (rs = –0.46, p = .022), and ball speed and normalised stride width ( …


Energy Flow Analysis During Maximal Speed Sprint Running, Shayne Vial, Kyle Wasseberger, Daniel Kadlec Nov 2025

Energy Flow Analysis During Maximal Speed Sprint Running, Shayne Vial, Kyle Wasseberger, Daniel Kadlec

ISBS Proceedings Archive

The purpose of this study was to determine how mechanical energy is transferred, generated, and absorbed during maximal speed sprint running in semi-elite football players. To perform the segmental power analysis, we collected 3-D kinematics and ground reaction force data during maximum speed sprinting. During late swing, the thigh, shank, and foot showed net energy outflow (negative), indicating energy transfer to the pelvis/trunk or dissipated. During the first half of stance the hip was the prime generator while the knee and ankle absorbed energy. In the second half of stance, the hip transitioned to absorbing energy while the knee and …


On The Curved Skate Path Technique Of Speed Skating, Jeroen Van Der Eb Dr. Ir., Prof. M. R. (Fred) Yeadon Nov 2025

On The Curved Skate Path Technique Of Speed Skating, Jeroen Van Der Eb Dr. Ir., Prof. M. R. (Fred) Yeadon

ISBS Proceedings Archive

The classical model of speed skating assumes that the skate travels in a straight line at a constant forward velocity while the sideward push-offs generate motion of the skater's centre of mass (CoM) perpendicular to the skate. However, experimental data suggest that the CoM also gains forward velocity during each stroke. This study explores the impact of the skate's curved trajectory on a skater's velocity. We hypothesized that as a skater leans inward while the skate follows a curved path, the CoM gains forward velocity. To test this, we developed a simplified model using an inverted, extendable pendulum, where the …


Comparison Of Shoulder Kinematics And Kinetics During Running Throws With Whip-Like And Circular Wind Up In Elite Handball Players, Roland Van Den Tillaar Nov 2025

Comparison Of Shoulder Kinematics And Kinetics During Running Throws With Whip-Like And Circular Wind Up In Elite Handball Players, Roland Van Den Tillaar

ISBS Proceedings Archive

The purpose of the current study was to compare shoulder kinematics and kinetics between the whip-like and circular wind-ups in running throws in handball. Thirteen elite handball players performed running throws with a circular and whip-like wind up. The main findings were that peak ball velocity and maximal shoulder distraction force were higher with the circular wind up together with lower maximal external shoulder rotation angle and higher angular external rotation velocity compared with the whip-like wind up. It was concluded that the higher distraction force was due to the combination of higher maximal angular horizontal flexion and internal rotation …


Comparison Of External Inversion/Eversion Moment Between Barefoot And Shod Running, Kotaro Tsutsumi, Hiroyuki Nunome Prof., Yuji Tamura, Tsuyoshi Iitake, Ryo Iwasaki Nov 2025

Comparison Of External Inversion/Eversion Moment Between Barefoot And Shod Running, Kotaro Tsutsumi, Hiroyuki Nunome Prof., Yuji Tamura, Tsuyoshi Iitake, Ryo Iwasaki

ISBS Proceedings Archive

We aimed to illustrate the differences in the external inversion/eversion moment between barefoot and shod running under the same foot strike pattern and to identify the contributing factors. Fifteen healthy females participated and were instructed to run while keeping their habitual foot strike pattern in barefoot and shod conditions. From the three-dimensional coordinates of running (500 Hz) and the ground reaction force (1000 Hz), the foot external eversion/inversion moments were calculated. During the stance phase of running, the shod condition exhibited a significantly larger external inversion moment than the barefoot condition. The centre of pressure trajectory shifted medially in the …