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Tax Clinic, Jerome Toder Nov 2025

Tax Clinic, Jerome Toder

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin Nov 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii), Byrle M. Abbin

Tax Adviser

No abstract provided.


“Substantially All” Requirement In Triangular “A” Mergers, Jeff Henke Nov 2025

“Substantially All” Requirement In Triangular “A” Mergers, Jeff Henke

Tax Adviser

No abstract provided.


U.K.: Still A Tax Haven For American Expatriates?, David E. Lipson, Lynn D. Lotka Nov 2025

U.K.: Still A Tax Haven For American Expatriates?, David E. Lipson, Lynn D. Lotka

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 4, April 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 4, April 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended March 1975, American Institute Of Certified Public Accountants Nov 2025

Author Index, 12 Months Ended March 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Accounting And Income Tax Considerations Of A Change To Lifo, C. Paul Jannis, Ray H. Johnson Nov 2025

Accounting And Income Tax Considerations Of A Change To Lifo, C. Paul Jannis, Ray H. Johnson

Tax Adviser

No abstract provided.


Washington Report: Estate And Gift Tax Reform: A Tax Policy Statement Of The Federal Tax Division, Joel M. Forster Nov 2025

Washington Report: Estate And Gift Tax Reform: A Tax Policy Statement Of The Federal Tax Division, Joel M. Forster

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii) The, Byrle M. Abbin Nov 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii) The, Byrle M. Abbin

Tax Adviser

No abstract provided.


New Tax Benefit—Individual Retirement Plans Under The ’74 Act, Robert L. Fischer, Marc H. Berger Nov 2025

New Tax Benefit—Individual Retirement Plans Under The ’74 Act, Robert L. Fischer, Marc H. Berger

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Nov 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Taxpayer Privacy Vs. Freedom Of Information: Proposals To Amend Sec. 6103, Meade Whitaker Nov 2025

Taxpayer Privacy Vs. Freedom Of Information: Proposals To Amend Sec. 6103, Meade Whitaker

Tax Adviser

No abstract provided.


Analysis Of Libraries’ Onboarding Documentation At A Metropolitan University Consortium, Sonali Sugrim, Eric Silberberg Nov 2025

Analysis Of Libraries’ Onboarding Documentation At A Metropolitan University Consortium, Sonali Sugrim, Eric Silberberg

Urban Library Journal

This study investigates the extent to which onboarding documentation for academic librarians prioritizes long-term employee success. The authors applied content analysis to the onboarding documents from a consortium of libraries in a major metropolitan area in the United States. Study findings reveal that the onboarding documents prioritize introducing new hires to organizational structure rather than integrating them into the workplace culture. Most documents are checklists; however, some libraries provide comprehensive manuals, particularly regarding the tenure process. Notably, only half of the libraries include information about mentorship programs. Based on these findings, this study offers recommendations for improving onboarding documentation, including …


Implication For Translation Pedagogy: A Case Of Women Representation Shift From St To Tt In Tarian Bumi, Eka Murti Rahayu, Haru Deliana Dewi, Doni Jaya Nov 2025

Implication For Translation Pedagogy: A Case Of Women Representation Shift From St To Tt In Tarian Bumi, Eka Murti Rahayu, Haru Deliana Dewi, Doni Jaya

Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan

This study aims to analyze how women living in multicultural society are represented in Tarian Bumi. This study focuses on analyzing terms depicting women, examining how they are translated in English and figuring out if any shifts occur from ST to TT. It also aims to relate these shifts to implications of gender perspective in translation pedagogy at the university level. It used a qualitative approach with a comparative method. The terms representing women in ST were compared with their respective English translation to find out how they were translated into English. The findings indicate shifts which not only …


Ngos’ Role In Voluntary Repatriation Of The African Diaspora, Teni-Ola Ogunjobi Nov 2025

Ngos’ Role In Voluntary Repatriation Of The African Diaspora, Teni-Ola Ogunjobi

Young African Leaders Journal of Development

The African diaspora consists of people who were displaced far from their ancestral homeland because of slavery, colonization, and other forms of direct and structural violence. This paper will discuss the voluntary repatriation of displaced people, specifically Black people living outside of the continent of Africa, who desire to voluntarily repatriate back to their ancestral countries of origin, their ancestral home, and/or some location on continent of people of African descent. This article identifies a viable group within the international law arena to support in addressing the requests for voluntary repatriation of African descendants to their African countries of origin. …


Ethical Values In Curriculum Implementation: Nigerian Teacher Educators’ Perception, Eke Ogbu Eke, Ariguzo Genevieve Onyekachi, Felicia Chika Dim, Chidingozi Eke, Joy Oruwari Nov 2025

Ethical Values In Curriculum Implementation: Nigerian Teacher Educators’ Perception, Eke Ogbu Eke, Ariguzo Genevieve Onyekachi, Felicia Chika Dim, Chidingozi Eke, Joy Oruwari

Young African Leaders Journal of Development

This study investigated the perceptions of teacher educators regarding the integration of ethical values into curriculum implementation within teacher education programmes in Nigeria. Through a survey conducted at Alvan Ikoku University of Education, Owerri, involving 191 academic staff. Researchers made a perception response questionnaire titled "Integrating Ethical Values into Curriculum Implementation within Teacher Education Programmes in Nigeria Questionnaire (IEVCITEP)". It had a reliability coefficient of 0.84 determined using Cronbach Alpha. The data collected was analyzed using mean and standard deviation in answering research questions while the hypothesis was tested using t-test statistical tools tested at 0.05 level of significance. The …


The Role Of Design Thinking In Edtech Startups, Toluwani Victor Aliu Nov 2025

The Role Of Design Thinking In Edtech Startups, Toluwani Victor Aliu

Young African Leaders Journal of Development

A move toward user-centered methods to innovation has been garnering attention due to the realization that consumers and users may offer possibilities and expertise. An innovative strategy that infuses creativity with user-centeredness is design thinking. Despite this, design thinking has received little attention in startups, particularly in the EdTech sector. Even while design thinking has become quite popular, there is a need for empirical study on design thinking in startups. This is because the majority of the research has been on large organizations. The paper explicates how design thinking facilitates the implementation of methodologies through iterative development, empathy mapping, and …


Data For Fermentation Research Guide Analysis, Laura Guengerich Nov 2025

Data For Fermentation Research Guide Analysis, Laura Guengerich

Morris Library Data Sets

No abstract provided.


Magnesium, Iron, And Calcium Isotope Signatures Of Chicxulub Impact Spherules: Isotopic Fingerprint Of The Projectile And Plume Thermodynamics, Courtney Jean Rundhaug, Martin Schiller, Martin Bizzarro, Zhengbin Deng, Hermann D. Bermúdez Nov 2025

Magnesium, Iron, And Calcium Isotope Signatures Of Chicxulub Impact Spherules: Isotopic Fingerprint Of The Projectile And Plume Thermodynamics, Courtney Jean Rundhaug, Martin Schiller, Martin Bizzarro, Zhengbin Deng, Hermann D. Bermúdez

Department of Earth and Environmental Studies Faculty Scholarship and Creative Works

The Cretaceous-Paleogene boundary (KPB) represents a massive extinction event in Earth's history, probably triggered by the Chicxulub asteroid impact ∼66 Ma. The event dispersed vast volumes of ejecta materials including exceptionally preserved impact spherules in the Gorgonilla Island KPB section. Previous work identified three populations of spherules at Gorgonilla: 1) ballistically transported molten spherules, 2) a mixture of molten and condensed spherules dispersed by the expansion of a high-temperature, turbulent cloud (the "pyrocloud"), and 3) tiny droplets condensed from the plume (the "fireball layer"). We determine the Mg, Fe, and Ca isotopic compositions of pristine spherules to better understand the …


Generation And Characterization Of A Knockout Mouse Of An Enhancer Of Ebf3., Emily Cordova Hurtado, Janine M Wotton, Alexander Gulka, Crystal Burke, Jeffrey K Ng, Ibrahim Bah, Juana Manuel, Hillary Heins, Stephen A Murray, David U Gorkin, Jacqueline K White, Kevin A Peterson, Tychele N Turner Nov 2025

Generation And Characterization Of A Knockout Mouse Of An Enhancer Of Ebf3., Emily Cordova Hurtado, Janine M Wotton, Alexander Gulka, Crystal Burke, Jeffrey K Ng, Ibrahim Bah, Juana Manuel, Hillary Heins, Stephen A Murray, David U Gorkin, Jacqueline K White, Kevin A Peterson, Tychele N Turner

Faculty Research 2025

Genomic studies of neurodevelopmental disorders (NDDs) have identified several relevant genomic variants. EBF3 is a gene with an excess of protein-coding de novo variants and underlies Hypotonia, Ataxia, and Delayed Development Syndrome. We previously identified noncoding de novo variants in an enhancer of EBF3 and further found enrichment of deletions of this enhancer in NDDs. In this study, we generated a novel mouse line that deletes the highly conserved, orthologous mouse region within the Rr169617 regulatory region, and characterized the molecular and phenotypic aspects of this mouse model. We found a deviation from Mendelian expectation (P=0.02) with significant depletion of …


Exploring Generation Z Student Satisfaction In Radiography Programs Within A Southern State: Development And Application Of A Survey Instrument For Leadership Use, Brittany Seruntine Smith Nov 2025

Exploring Generation Z Student Satisfaction In Radiography Programs Within A Southern State: Development And Application Of A Survey Instrument For Leadership Use, Brittany Seruntine Smith

Doctoral Dissertations

This dissertation employed a sequential exploratory mixed-methods design to examine the extent to which Generation Z students in radiography programs within a southern state perceive that their needs and expectations are being fulfilled. Additionally, the study examined how program leaders perceived and plan to utilize the survey and its findings within the cycle of continuous program improvement and accreditation readiness. A Likert-scale survey instrument was constructed by cross-referencing Generation Z’s characteristics, needs, and expectations with JRCERT standards. Items were refined through target population focus groups and validated using Lawshe’s Content Validity Ratio. The validated instrument was then administered to Generation …


Shared Voices: How Pk-16 Leaders Perceive School University Partnership Alignment With Caep Standards, Ann-Marie Hancock Nov 2025

Shared Voices: How Pk-16 Leaders Perceive School University Partnership Alignment With Caep Standards, Ann-Marie Hancock

Doctoral Dissertations

This mixed-methods study examined PK–16 leaders’ perspectives regarding the alignment of an educator preparation provider (EPP) with the Council for the Accreditation of Educator Preparation (CAEP) Standards 2 (Clinical Partnerships and Practice) and 5 (Quality Assurance System and Continuous Improvement). Data were collected through a researcher-designed survey and semi-structured interviews with principals, district administrators, and university leaders. Survey results provided descriptive insights into stakeholder perceptions, while interviews offered deeper contextual understanding of the strengths and challenges within school–university partnerships. Findings indicated that leaders valued residency programs and recruitment pipelines as key strengths, highlighting the mutual benefits of sustained clinical partnerships. …


Secret Key Generation Based On The Physical Layer Characteristics For Iot Networks, Abdullah Dakhlallah Alshamdayn Nov 2025

Secret Key Generation Based On The Physical Layer Characteristics For Iot Networks, Abdullah Dakhlallah Alshamdayn

Doctoral Dissertations

The rapid expansion of low-resource devices, coupled with advances in telecommunications, has significantly increased the number of connected devices and enabled the development of affordable, energy-efficient, portable, and high-performance sensors for diverse applications. However, this convenience comes with security and privacy concerns related to the reliability of hardware, software, and communication infrastructure. The extensive interconnectivity of limited-resource devices and the transmission of large data volumes pose significant security challenges in wireless networks. The future wireless technologies, such as 5G, will enable the transfer of critical data, including personal, financial, military, and industrial information, necessitating secure communication in wireless networks. Generally, …


For The Good Times: The Influence Of Leaders' Regret On Risk-Taking Behavior In Decision-Making, Ashley Elizabeth Owen Nov 2025

For The Good Times: The Influence Of Leaders' Regret On Risk-Taking Behavior In Decision-Making, Ashley Elizabeth Owen

Doctoral Dissertations

Regret is a powerful and often underexplored emotion that significantly shapes leadership decision-making, particularly in high-stakes environments where the consequences of choices have lasting impacts on individuals, organizations, and communities. The researcher utilized qualitative research to explore how various forms of regret, including anticipatory regret, self-blame regret, and existential regret, influence risk-taking behavior and decision-making processes among higher education leaders within the University of Louisiana System. Drawing upon behavioral decision theory, regret theory, prospect theory, and emotional intelligence frameworks, the study aimed to understand how leaders experience, process, and respond to the emotional dynamics of regret within complex organizational settings. …


Advanced Plant Growth Using Halloysite Nanotubes (Hnts) And Waste Extraction For Medical Applications, Zeinab Jabbari Velisdeh Nov 2025

Advanced Plant Growth Using Halloysite Nanotubes (Hnts) And Waste Extraction For Medical Applications, Zeinab Jabbari Velisdeh

Doctoral Dissertations

This dissertation presents an integrated research framework that bridges nanotechnology, green chemistry, and sustainable agriculture, aiming to address two critical global challenges: enhancing plant growth under resource-limited conditions and valorizing agricultural waste for bioactive compound extraction. The study is divided into three major projects that together highlight the innovative application of magnesium oxide-coated halloysite nanotubes (MgO-HNTs) and the development of environmentally conscious extraction methods for high-value phytochemicals. The first component of this work investigates the design, fabrication, and functional evaluation of MgO-HNTs as advanced nanocarriers for promoting seed germination and early root development in tomato plants. MgO-HNTs were synthesized via …


Towards Robust Autonomous Systems: Handling Multi-Modal Uncertainties In Gps-Denied Environments, Vivya Kalidindi Nov 2025

Towards Robust Autonomous Systems: Handling Multi-Modal Uncertainties In Gps-Denied Environments, Vivya Kalidindi

Doctoral Dissertations

This dissertation focuses on designing a robust and uncertainty-aware framework for autonomous systems operating in GPS-denied environments, such as indoor infrastructures, underground tunnels, and lunar surfaces. The proposed framework addresses the challenges posed by multi-modal uncertainties, including sensor noise, distributional shifts under adverse conditions, and conflicting decision-making preferences. These challenges compromise the reliability and adaptability of autonomous platforms. To overcome these challenges, the proposed framework adopts a layered architecture that integrates advanced methodologies across the sensing, perception, and decision-making layers. At the sensing layer, an Edge-Kalman Filter combined with a density ratio-based update mechanism is employed to reduce aleatoric uncertainty …


Investigation Of Electrochemical Corrosion Fatigue Mitigation Strategies For Mild Carbon Steel, Joel Andrew Hudson Nov 2025

Investigation Of Electrochemical Corrosion Fatigue Mitigation Strategies For Mild Carbon Steel, Joel Andrew Hudson

Doctoral Dissertations

Corrosion fatigue remains a critical durability challenge for steels used in boiler tubes and other safety-critical components, where the interaction of cyclic stresses and corrosive environments accelerates material degradation. This dissertation comprises three experimental studies aimed at advancing mitigation strategies and test methodologies: (1) enhancing corrosion resistance through electrodeposited Fe-Ni anodic coatings, (2) inducing synthetic crack closure to suppress fatigue crack growth, and (3) developing an accessible, low-cost, automated testing system to investigate environmentally assisted cracking (EAC) under controlled laboratory conditions. The first study examined the corrosion behavior of Fe and Fe-Ni electrodeposits synthesized from sulfate-based baths and applied to …


Development Of New Design Criteria For Coastal Highway Embankment Under Wave-Induced Loading, Udaya Bilas Panta Nov 2025

Development Of New Design Criteria For Coastal Highway Embankment Under Wave-Induced Loading, Udaya Bilas Panta

Master's Theses

In the face of intensifying hurricanes and rising sea levels, Louisiana’s coastal highways, lifelines for communities and commerce, stand increasingly vulnerable. This thesis introduces a pioneering methodology for designing geosynthetic-reinforced highway embankments capable of withstanding wave-induced loading and rapid drawdown scenarios, the most critical failure condition identified in coastal environments. By integrating statistical wave modeling, advanced numerical simulations using SEEP/W and SLOPE/W, and a comprehensive parametric analysis, the study develops a novel hybrid regression formula that accurately predicts optimal reinforcement lengths based on site-specific geotechnical and hydraulic parameters. Validated against Hurricane Katrina data and real-world soil profiles from Cameron Parish, …


The Potential Co-Occurrence Of Perfectionism, Food Insecurity, And Gpa With Orthorexia Nervosa Risk, Samantha Kay Gould Nov 2025

The Potential Co-Occurrence Of Perfectionism, Food Insecurity, And Gpa With Orthorexia Nervosa Risk, Samantha Kay Gould

Master's Theses

There are indeterminate risk, prevalence, and correlation data on orthorexia nervosa (ON) as shown by current literature on disordered eating (Rodgers et al., 2021). As a roughly defined disordered eating pattern, ON may be better understood after identifying associations among other attributes in a college student sample (Abdullah et al., 2020; Mavrandrea & Gonidakis, 2023; Parra-Fernández, 2019; Rogowska et al., 2021). A cooccurrence and influence of perfectionism, food insecurity, and grade point average (GPA) with ON risk was hypothesized since current literature suggests college students exhibit each of these characteristics independently (Abdullah et al., 2020; Ambwani et al., 2019; Caferoglu …