Digital Commons Network^™

Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes

Tax Adviser

No abstract provided.

Using The Cash Method Of Tax Accounting, Paul Farber

Tax Adviser

No abstract provided.

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.

Conglomerates And Convertibles, Randolph W. Thrower

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.

Washington Report: Tax Reform 1969-The End Of The Beginning!, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.

Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger

Tax Adviser

No abstract provided.

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 …

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 …

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 …

Dose-Dependent Benefits Of Dietary Yeast Cell Wall Supplementation On The Growth Performance And Stress Resilience Of The European Seabass (Dicentrarchus Labrax), Camille Houdelet, Ana Teresa Goncalves, Jorge Dias, Mark Rawling, Eric Leclercq

School of Biological and Marine Sciences

Preventive health management is central to modern aquaculture practices, within which functional feed additives are a key tool to optimising fish robustness and disease resilience. Despite being well documented, only few studies have assessed the dose–effect of graded levels of S. cerevisiae yeast cell wall (YCW) on fish performance and mucosal barrier immunity. A 9-week trial was conducted to assess the impact of graded levels of YCW on the performance and mucosal barriers of the European seabass under period: (1) non-challenge (43 days) then (2) with an applied husbandry stressors (20 days) in the form of high stocking density, low …