Digital Commons Network^™

New Interest Deduction Rules For Foreign Banks In The U.S., Charles T. Crawford, John O. Hatab

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Equipment Leasing Under Tefra: New Restrictions And New Opportunities, Howard J. Levine, Ronald S. Cohn

Tax Adviser

No abstract provided.

Highlights Of The Tax Equity And Fiscal Responsibility Act Of 1982, David D. Green

Tax Adviser

No abstract provided.

Implementation Of Semi-Living Composite Hinges In Origami-Inspired Deployable Structures, Joshua Shuster, Angelina Scalice, Jackson G. Schuler, Daewon Kim

Discovery Day - Daytona Beach

This study investigates the application of composite materials in deployable architecture, focusing on reducing stress in load-bearing origami structures, a persistent challenge in the field. By integrating origami-inspired designs with composite hinges, this approach enables complexity reduction in deployable systems without compromising strength or flexibility. Virtual load testing was conducted on several simulated origami structures, composed of facet panels reinforced with stringers and honeycomb core materials, connected by composite hinges. These simulations identified the most effective folding patterns and established the minimum hinge strength required for structural integrity. To validate material performance, composite hinge coupons were fabricated using novel manufacturing …

Commercial Aircraft Wing Structural Design For A High Aspect Ratio, Paige Levesque, Jemimah Davies, Kyle Smothers, Melissa Pritchett, Matthew Talty, Carlie Vogt

Discovery Day - Daytona Beach

This project focuses on the structural design of a wing optimized for a significantly larger aspect ratio, aimed at enhancing the efficiency and sustainability of commercial aircraft while ensuring structural integrity and fatigue resistance. As this project focused on the wing structure design, the internal components needed to be sized appropriately to sustain the loading experienced. Some of the important internal components sized and designed included spar caps, webs, stringers, ribs, and fuselage attachment brackets. Along with sizing, fatigue life analysis was completed to ensure the risk of structural failure was reduced over the lifespan of our aircraft. The designed …

Puffin Aviation - Puffin 207io Detail Design, Collin Nager, Ben Huang, Jeff Talley, Stephanie Quan, Verril Martinez, Zane Rollins, Carla Cabero Del Hierro

Discovery Day - Daytona Beach

Wing Structural Redesign for Increased Payload Weight.

This project focuses on redesigning the wing and brace structure of the Cessna 206H for increased payload capacity and for a more efficient flight. By increasing the internal structures, brace size and wing size for the aircraft, it is able to carry more payload. Structural sizing methods and NASTRAN were used to determine the wing components and the brace structures for the wing. The brace was considered for the aircraft due to the higher loads experienced by the aircraft due to the weight and payload being increased. Fatigue, crack growth and critical loads …

A Conceptual Framework To Bird Monitoring And Dispersion With Drones For Aviation Safety, Kaitlyn Cavanaugh

Discovery Day - Daytona Beach

Drones have become increasingly popular in the past decade as their usage and applications have recently expanded to commercial and research. One such example is wildlife monitoring. Their autonomous capabilities have also improved with technological advancements. On the commercial aviation side, bird strikes are becoming an increasing safety concern with increased traffic. With improvements in drone technology, there is a possible future of drone integration in airports to improve safety. In this project, a conceptual framework for a new application for autonomous drones monitoring and dispersing birds in commercial aviation safety will be proposed, addressing the needs for this technology, …

Implementing A 5-Dimensional Tabulated Conditional Moment Closure Model With Scalar Dissipation Rate For Scramjet Combustion, Alp Tuztas, Scott Montgomery Martin, Carlos A. Velez

Discovery Day - Daytona Beach

The growing interest in Scramjets for achieving sustained hypersonic flight has given rise to numerous computational models to obtain solutions as close as possible to experimental data, assisting with making the design process of modern Scramjet’s with different propellants and cavity designs less costly. However, Scramjet engines pose significant challenges for computational modelling due to the need of accounting for large- and small-scale turbulences but also solving turbulence chemistry interactions in compressible flow regimes. A promising approach has been through using high-fidelity turbulence-combustion models which greatly assist with capturing detailed chemistry, account for small scale turbulence and the complex flow …

Promoting Wellbeing In Collegiate Aviation Programs, Revati Dodani

Discovery Day - Daytona Beach

This study explores the impact of mental wellness workshops on the mental health and resilience of collegiate aviation pilots in Part 141 training programs, with a focus on awareness, coping strategies, and stigma reduction. The high-pressure environment of aviation training often exacerbates mental health challenges, underscoring the need for effective wellness interventions. The research investigates how participation in mental wellness workshops enhances pilots' awareness and understanding of mental health issues, aiming to foster a more informed and resilient cohort of future aviation professionals. It further examines the perceived benefits of these workshops in improving coping strategies and stress management skills, …

Entrepreneurs Make You Fly: The Business Of Private Aviation, Sierra Nevins

Discovery Day - Daytona Beach

Relying on entrepreneurship theory, we are investigating the private aviation industry to discover how it proposes value to its consumers. To do so, we rely on secondary sources (news, interviews and others) as well as on primary ones coming from interviews with individuals working in the industry. In the first quarters of 2025, we interviewed over twenty individuals involved in different parts of this industry – airports, private flight brokers, private jet companies, original equipment manufacturers, maintenance companies, avionics developers, software developers, fixed based operators, and more - and its value proposition chain. We find that the private aviation industry …

Quantitative Analysis For Scanning Electron Microscopy Images Of Du-Silicide, Katherine Hoffsetz

Discovery Day - Daytona Beach

This project explores advanced image analysis techniques to assess the microstructure of depleted uranium fuel compacts before and after undergoing deformation in a rolling mill. Utilizing Python imaging libraries such as scikit-image and OpenCV, we aim to extract key quantitative metrics, including fuel plate thickness, particle size distribution, and material composition from scanning electron microscope (SEM) images. Additionally, uncertainty quantification methods will be applied to evaluate measurement accuracy. By automating feature extraction and material classification, this study contributes to enhancing the precision of SEM-based material characterization, which is critical for nuclear fuel research and reactor conversion programs.

Producing Synthetic Ct Imagery To Train 3d V-Net Segmentation Models, Thomas Pasfield

Discovery Day - Daytona Beach

We introduce a novel framework for synthesizing industrial CT-like images directly from 3D printer G-code to train a volumetric segmentation model. In this approach, the G-code (FDM toolpath instructions) is converted into a dense 3D volume using a custom anti-aliased line rendering algorithm, yielding synthetic CT images where voxel brightness corresponds to printed material density. To further mimic real CT scanning artifacts and improve the robustness of the dataset, we employ a Radon transform projection-reconstruction technique, creating more realistic synthetic data. Each generated volume is paired with a ground-truth label volume (distinguishing plastics from air), providing a ready-made training dataset …

Evaluation Of Students' Self-Directed Learning In First-Year Programming, Abigail Blalock

Discovery Day - Daytona Beach

In this poster, we are going to present empirical insight into first-year engineering students' self-direction in learning programming. Learner autonomy and self-directed learning play a key role in fostering lifelong learning and adaptability. This is particularly important in the field of programming, where students need to keep up with constant progression in programming techniques and technological advancements. We use the 25-item Personal Responsibility Orientation to Self-Direction in Learning Scale (PRO-SDLS) in this study to assess the self-direction of first-year engineering students in learning programming. Additionally, this study examines whether the results of the PRO-SDLS align with previous studies that have …

Recent Advances In Modeling Of Electrical Discharges In Planetary Atmospheres, Seth Gerow, Jared Nelson, Jeremy Riousset, Josef Dufek, Joshua Mendez

Discovery Day - Daytona Beach

Our work focuses on plasma discharges produced in various planetary atmospheres. This process can create luminescent emissions at low currents and low temperatures: glow and corona discharges. The parallel plate geometry used in Townsend’s theory lets us develop a theoretical formalism, with explicit solutions for the critical voltage effectively reproducing experimental Paschen curves. Here, we present a generalization of the classic parallel plate configurations to concentric spherical and coaxial cylindrical geometries in Earth, Mars, Titan, and Venus atmospheres. We show that glow coronæ form more easily in Mars’s low-pressure, CO2-rich atmosphere than in Earth’s high-pressure, N2-rich atmosphere. Additionally, we present …

Variability Of The Femoral Neck Axis Through Three-Dimensional Measurements In Infant Femur, Victoria Melendez, Tamara Chambers, Victor Huayamave

Discovery Day - Daytona Beach

Introduction: Quantifying the femoral neck axis in pediatric populations is crucial for diagnosing pathological conditions in the hip joint [1], such as hip dysplasia in infants or cerebral palsy in older children [2]. Precisely defining the position and orientation of the femoral neck axis is crucial for measuring the femoral neck-shaft angle (NSA) and the femoral anteversion (FAV).

Clinically, these metrics are obtained using two-dimensional measurements from radiographs, which may vary depending on the positioning of the patient. We hypothesized that volumetric measurements would minimize the errors associated with two-dimensional measurements using radiographs and may allow for more detailed, repeatable …

Astrobiological Gigantism: An Examination Of Deep-Sea Gigantism In Extraterrestrial Oceans, Connor White, Katherine Campbell, Hannah Lyons, Alexander Evanow, Dr. Sean Crouse

Discovery Day - Daytona Beach

Astrobiological gigantism refers to the potential emergence of disproportionately large organisms in extraterrestrial aquatic environments, particularly within the subsurface oceans of water-based moons and exoplanets. This paper examines the evolutionary, ecological, and environmental factors that could drive the development of gigantism beyond Earth, drawing parallels with deep-sea gigantism observed in Earth's oceans. By integrating astrobiology, planetary science, and evolutionary biology, this research aims to establish a framework for understanding how life may evolve under extreme conditions and what implications such discoveries may have for the search for extraterrestrial life. Further, this study evaluates specific celestial bodies—Europa and Enceladus—that may provide …

Characterizing The Solar Sources Of Periodic Mesoscale Solar Wind Structures That Drive Particle Precipitation In Earth’S Upper Atmosphere, Grace Gratton

Discovery Day - Daytona Beach

The solar wind is a constant outflow from the Sun that continuously bombards Earth with magnetic fields and electrically charged particles. This outflow poses a threat to satellites near Earth which provide services essential to society, such as GPS and communications. It is well established that geomagnetic disturbances at Earth occur regularly from the background solar wind, outside of times when there is a large-scale solar eruption such as a coronal mass ejection (CME). Thus, it is important to understand what aspects of the background solar wind cause geomagnetic disturbances that adversely impact our space-based assets, and forecast when such …

Evaluation Of A Biologically-Inspired Multi-Agent System Consensus Algorithm To Develop Application Insights, Grace Gratton

Discovery Day - Daytona Beach

Multi-agent systems are becoming heavily relied upon as the complexity of the world increases. The effectiveness of these systems depends on consensus algorithms; however, the presence of faulted agents can compromise the security and reliability of these consensus algorithms. Therefore, it is crucial to develop robust consensus methods to maintain system security and reliability. Biologically-Inspired Design previously led to the Synchronous Hatching Consensus Algorithm which proved to be robust even with up to 20% of faulted agents reporting false positives. This work aims to provide insights for when the Synchronous Hatching Consensus Algorithm can be applied. This is achieved through …

Your Car, Your Way: Human Factors Considerations For User-Centered Vehicle Design, Juksana Mai Ngam, Olivia Honan, Kelly Nguyen, Kaylee Akerlund, Caroline Deck, Brandon D. Dreslin, Barbara S. Chaparro, Alex Chaparro

Discovery Day - Daytona Beach

Drivers with disabilities (DwDs) may experience difficulties customizing and maintaining vehicle features (e.g., seat position, lighting, and climate control) to meet their desires, preferences, and needs. Prior research and development efforts have not addressed the human factors challenges or potential solutions that arise when designing in-vehicle human-machine interfaces for DwDs. This research, supported in part by the EcoCAR Electric Vehicle Challenge, presents initial human factors research and development results of HarmonIQ, a biometric authentication-based user-centered vehicle customization system for DwDs created by Embry-Riddle Aeronautical University (ERAU) in collaboration with Bethune Cookman University (BCU). Conceptualization, initial design, and proofs of concept …

Control And Its Impact On Controlling Fod, Ryan Hagen, Brennan Clanton, Ethan Diamadi

Discovery Day - Daytona Beach

Foreign Object Debris (FOD) pose significant risks in aviation maintenance environments, leading to potential safety hazards, operational inefficiencies, and financial losses. Our project aims to evaluate the effectiveness of implementing a structured tool control program in reducing Foreign Object Debris (FOD) occurrences. Standardized paperwork of broken, worn, and missing reports identifies trends of regularly failing tools posing potential FOD risks. With the incorporation of engineering controls such as weight scales, single-point entry systems, ID card scanners, logging systems, motion-light-equipped toolboxes, and magnetized trays, operators can increase accountability, minimize human error, and maintain compliance with safety regulations. This project uses observational …

Northrop Grumman Financial Analysis, Aaron Lee

Discovery Day - Daytona Beach

Northrop Grumman is a leading aerospace and defense company specializing in advanced technology solutions for the military, space, and cybersecurity sectors. The company designs and manufactures a wide range of products, including aircraft, spacecraft, missile systems, and autonomous technologies. It is heavily involved in government contracts, particularly with the U.S. Department of Defense and NASA, contributing to critical projects like military drones and space exploration missions. Northrop Grumman also plays a significant role in cybersecurity, providing systems and services to safeguard sensitive data. With a focus on innovation, the company continues to be a key player in global defense and …

Innovative Hearing Protection Device For Student Pilots, Odalis Bonilla, Lauren Enders, Jeffery Tavarez

Discovery Day - Daytona Beach

Exposure to excessive noise levels is a significant concern in aviation. Aircraft engines and ground operations contribute to noise levels that often exceed occupational safety limits, posing a risk of noise-induced hearing loss (NIHL). While hearing protection devices (HPDs) are commonly recommended to mitigate these risks, student pilots (SP) face a unique challenge: the necessity of clear verbal communication with instructors often preventing them from using conventional ear protection. By evaluating potential solutions such as active noise reduction (ANR) technology and alternative communication systems, this research aims to improve hearing conservation strategies in aviation training environments. We have been monitoring …

Enhancing Runway Safety Through Integrated Management Systems And Design, Shyan Khalil, Logan San Miguel, Toby Sopp

Discovery Day - Daytona Beach

Runway incursions and ground collisions have been a continuing concern in aviation and often result from various reasons such as a lack of situational awareness, airport design, and engineering deficiencies. Incidents like this often pose major safety risks, making it of paramount importance to implement effective mitigation strategies. To help mitigate these risks, we have a proposed solution to combine data streams from existing systems and present them on the flight deck with predictive warning systems for flight crews. The PRISM (Predictive Radar for Incident & Surface Monitoring) software will enhance aircraft safety by combining data in real time from …

Shield: Semantic Heuristic Intelligence For Ensuring Legitimate Direction, Sean Mcconoughey

Discovery Day - Daytona Beach

SHIELD: Semantic Heuristic Intelligence for Ensuring Legitimate Direction

As the automation of robotic systems becomes increasingly prevalent, the risk of malicious hijacking grows in parallel. While robotic systems maintain human oversight for critical operations, they remain vulnerable to communication channel attacks that can compromise mission integrity. Physical components like firmware and sensors offer inherent security through their specialized nature, but the network communication interfaces between robots and operators present significant attack vectors that could lead to mission compromise, physical damage, or asset loss.

This research implements and evaluates a mission assurance framework for ROS2-based autonomous systems. The framework employs a …

Interplanetary Colonization And Multi-Agent Systems Systematized Literature Review Methodology, Ava Neubert

Discovery Day - Daytona Beach

The vision of colonizing Mars presents significant technological and logistical challenges that require advanced autonomous systems. Multi-agent systems, where multiple intelligent agents cooperate to solve complex problems, are as a promising approach to manage and optimize tasks involved in planetary colonization. However, it remains unclear which areas of general multi-agent systems research have been specifically considered or developed for Mars colonization efforts. Addressing this gap is crucial to guide the development of new multi-agent systems strategies in preparation for future missions to Mars. In response, we are conducting a systematic literature review to answer the research question, "What is the …

Identifying The Sources Of Ambient Solar Wind Driven Substorm With The Adapt-Wsa Model, Ainsley Helgerson

Discovery Day - Daytona Beach

This study investigates whether substorm onset locations on the Sun exhibit specific patterns by analyzing its source region-active regions (ARs), quiet sun (QS), and coronal holes (CH)-and their corresponding solar wind properties using statistical analysis. Matching event times were found using SuperMAG substorm, ACE, and WSA data. We analyzed geomagnetic indices (AE, AU, and AL) and solar wind variability, including Bz paths in magnetic field components, velocity, and density. Preliminary results conclude that five Carrington rotations (CRs) (from ADAPT-WSA) are insufficient for accurate results, indicating a longer simulation is necessary. This research looks to improve the current understanding of substorm …

Next-Gen Unmanned Technologies Yf-150 King Cobra, Matthew Hein, Jared Getz, Nikolaos Vlahos, Theo Miller, Cooper Svoboda, Alex Simoes, Samuel Llauger

Discovery Day - Daytona Beach

The United States would require extensive air coverage in the event of foreign invasion. Current aircraft, while extremely capable, are expensive and lower in numbers. The defense of the “homeland” would benefit greatly from supplementary, remotely operable interceptor aircraft to bolster the current U.S. aircraft fleet all while minimizing risk to military personnel. This project, the YF-150 King Cobra, aims to fill this gap by designing a high-performance, cost-efficient interceptor aircraft to be produced in large numbers. The YF-150 design process started with constraint analysis to ensure key performance goals were met such as time to climb, max airspeed, and …

Design And Fabrication Of Battery Case With Cooling Channels Using Binder Jetting Additive Manufacturing, Henil Patel, Amir Yah, Dr. Yue Zhou

Discovery Day - Daytona Beach

Rechargeable lithium-ion (Li-ion) batteries are critical in aircraft and aerospace applications due to their high energy density and compact design. However, effective thermal management is essential to mitigate heat generation during charge-discharge cycles, preventing degradation and potential thermal runaway in battery operation. This study investigates the optimization of internal cooling channel geometries within thermal management devices, an area with limited prior exploration. Three channel designs—circular, bent, and curved—are evaluated using computational fluid dynamics (CFD) to assess temperature distribution, velocity, and pressure drop. Binder jetting additive manufacturing is employed to fabricate stainless steel battery case prototypes, which are further analyzed for …

Hydroquad: A Next-Generation Hybrid Drone-Quadruped Robot, Haitish Gandhi, Dheer Chhabria

Discovery Day - Daytona Beach

Exploring planetary surfaces like Mars is incredibly challenging due to rough terrain, steep cliffs, and loose soil, areas where traditional rovers struggle. While legged robots offer better adaptability and aerial drones provide speed, neither can handle all terrains efficiently on their own. That is where HyDroQuad comes in. HyDroQuad is a next generation hybrid robot that seamlessly combines walking and flying, allowing it to move through extreme environments with ease. Its legs provide stability and energy efficient travel on rough ground, while its drone like flight capabilities let it jump over obstacles, cross challenging terrain, and reach elevated locations. Built …