Digital Commons Network^™

Sec. 304: Basis Adjustments For Brother-Sister Corporations, D. Larry Crumbley, Anthony P. Curatola, Thomas L. Dickens

Tax Adviser

No abstract provided.

Keogh Plans After The Economic Recovery Tax Act Of 1981, Michael F. Klein

Tax Adviser

No abstract provided.

First-Year Intersections: Professional Preparation And Civic Engagement Across Four New American Colleges And Universities (Nacu) Campuses, Shereen Ilahi, Chastity Blankenship, Andy Morris, Jeffrey Thomas

Journal of Community Engagement and Higher Education

Four institutions hypothesized that civic engagement in first-year courses reinforces career readiness by helping students think critically, communicate effectively, and work well with diversity. We measured teamwork skills, the ability to synthesize and apply different perspectives, and the ability to express, listen to, and adapt ideas based on the perspective of others. We compared self-assessments to direct assessment of student-created artifacts and found a positive correlation that encourages further enquiry.

Feasibility Of A Peer-Facilitated Video-Based Mental Health And Substance Use Service-Learning Program, Mara Carmina A. Tamayo, King Filart, Maria Regina Hechanova

Journal of Community Engagement and Higher Education

This study examined the feasibility of implementing a peer-facilitated mental health and substance use video-based program delivered by psychology students as part of service learning. The program was delivered on-site and online. Findings reveal improvements in knowledge, attitudes, refusal self-efficacy, and adaptive coping among on-site participants. However, there was no effect on online participants given many implementation challenges. Recommendations include delivering the program on-site, strengthening training for facilitators, increasing program duration, and shortening the videos.

Community-Based Art Education In Early Field Experiences: Facilitating Opportunities For Preservice Art Education Students To Support Students With Disabilities, Kristin Vanderlip Taylor

Journal of Community Engagement and Higher Education

Preservice art education students are often required to engage in Early Field Experience (EFE) observation hours before entering a credential program. Community-based art education (CBAE) projects may provide them with EFE opportunities to apply what they are learning in art education environments beyond the traditional classroom. This article describes one such CBAE project with a nonprofit organization providing arts instruction to students with different abilities and needs, primarily those with autism spectrum disorder (ASD).

Teaching About Substance Use Recovery: The Pedagogical Power Of Community-Based Learning, Jumi Hayaki, Isabelle Jenkins

Journal of Community Engagement and Higher Education

Community-based learning (CBL) is a form of experiential learning that integrates academic theory and content with active service in an applied setting. CBL is especially well suited for teaching about complex social issues. We present the case study of a psychology course on substance use recovery that leverages CBL to dismantle stereotypes, humanize a highly stigmatized mental health problem facing society, and afford students the opportunity to consider their own privilege and positionality.

The Association Between Callous-Unemotional (Cu) Traits And Suicidal Behavior In A Psychiatric Inpatient Adolescent Sample, Emily C. Kemp Phd, Paige Picou Phd, Erin P. Vaughan Ma, Emily L. Robertson Phd, Toni M. Walker Phd, Paul J. Frick Phd, Ryan M. Hill Phd, John De Back Md

Journal of Applied Research on Children: Informing Policy for Children at Risk

Introduction: Suicide in adolescents poses a major public health crisis as the second leading cause of death in youth. Suicidal thoughts and behaviors (STBs) are a principal reason for psychiatric hospitalization among adolescents. Numerous studies across development have identified risk factors (e.g., depression, borderline personality (BPD) features, family history of suicide) associated with STBs, while research in adults largely reports that the affective component of psychopathy, captured by callous-unemotional (CU) traits, is negatively associated with STBs. However, the relationship between CU traits and STB risk among adolescents remains unclear.

Methods: The present study tested associations between self-reported CU …

Space Socks: Quantum Entanglement Simulation Game, Suma Mallapragada, Celeste Gnits

Defensive Publications Series

Quantum teleportation and entanglement are foundational topics in quantum mechanics that are difficult to visualize and intuitively grasp. “Space Socks” is an interactive educational game that demystifies these quantum phenomena through playful simulation. Developed as part of the Celeste GNITS Space Research initiative, this game leverages quantum circuit logic and entangled metaphors to teach quantum teleportation, quantum internet, and entanglement swapping. This whitepaper outlines the scientific basis, game mechanics, implementation, and educational impact of the Space Socks project.

By publishing the work and its associated repository publicly, we are preventing the possibility of patent claims on the unique ideas …

Runtime Prediction Of Ai Model Operations Using A Gru-Based Neural Network, Suma Mallapragada

Defensive Publications Series

This work presents a defensive disclosure of a novel GRU-based pipeline to predict the execution runtime of AI model computational graphs on TPU hardware. Efficiently predicting the runtime of AI model operations is essential for optimizing deployment and hardware utilization. This paper proposes a novel pipeline that integrates opcode-based runtime estimation, graph edge de pendency embeddings, configurable node feature adjustments, and a Gated Recurrent Unit (GRU) neural network to predict operation runtimes on computational graphs. The approach is applied to the TPUGraphs dataset from the ”Google- Fast or Slow? Predict AI Model Runtime” Kaggle competition, which …

The State Of The Field On Popular Culture Themed (Pct) Courses: Introducing The Journal Of Thematic Instruction, Kathy R. Doody Ph.D., Pamela Schuetze Ph.D., Jill M. Swirsky Ph.D.

Journal of Thematic Instruction

As universities adapt to meet evolving student needs, popular culture themed (PCT) courses have emerged as an innovative approach that integrates media with academic theory to foster engagement, critical thinking, and interdisciplinary connections. PCTs use popular culture themes that are not directly related to the course content to teach the course content. Despite their growing use across diverse disciplines, from STEM to the humanities, there is a lack of cohesive understanding, consistent terminology, and empirical research on the impacts of PCT courses in higher education.

This paper reviews existing literature on PCT courses organized by discipline, highlighting representative pedagogical strategies, …

An Elementary Approach To The Probability Distribution Of The Product Of Multiple Random Variables, Suwen Tian

Rose-Hulman Undergraduate Mathematics Journal

Abstract There arenindependent identically distributed (i.i.d.) uniform random variables defined as ξ1,ξ2,…,ξn, valued in interval [0,k](k>0), and there is a constantmvalued in interval (0,kn). We study the distribution of the product of these random numbers and prove a formula calculating Pr(∏i=1nξi≤m). Interestingly, we find that the result is exactly the sum of the firstnterms in the Taylor series expansion of the function exp(x) with x=nlnk-lnm. Through considering the corresponding probability density function, we make an extension of the formula calculating Pr(∏i=1nξi≤m) to any positive realn, and the extended formula can be written in a …

Optimizing Lattice Structures For Tensile Performance: A Comparative Study Of Six Geometries Using Fdm 3d Printing, Abdullah Alhuzaim, Talal T. Alshammari

Yanbu Journal of Engineering and Science

In this study, six distinct infill designs Gyroid, Schwarz, Diamond, Lidinoid, SplitP, and Neovius were developed using ntopy engineering design software and fabricated with a Fused Deposition Modeling (FDM) printer to examine their tensile strength and weight characteristics. The analysis explored the relationship between structural geometry and mechanical performance, particularly tensile strength, while accounting for weight efficiency. Experimental results revealed significant differences in tensile behavior across the designs: Schwarz demonstrated the highest tensile strength (0.7 kN) and superior load-bearing capacity, while Lidinoid showed comparable strength but abrupt failure post-peak force. Neovius excelled in ductility with 7 mm elongation before failure, …

The Tax Adviser, Volume 13, Number 7, July 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended June 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Aicpa Opposes Key Provisions Of Partnership Audit Bills, Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.

Income Tax Consequences Of Community Property Divisions At Divorce, W. E. Seago

Tax Adviser

No abstract provided.

Estate Planning: Post-Mortem Planning Checklist, Stuart Kessler

Tax Adviser

No abstract provided.

Tax Advantages Of Multiple Corporations After Vogel Fertilizer, Harold W. Chiasson

Tax Adviser

No abstract provided.

Domain-Adaptive Diagnosis Of Lewy Body Disease With Transferability Aware Transformer, Xiaowei Yu, Jing Zhang, Tong Chen, Yan Zhuang, Minheng Chen, Chao Cao, Yanjun Lyu, Lu Zhang, Li Su, Tianming Liu, Dajiang Zhu

Computer Science Faculty Research & Creative Works

Lewy Body Disease (LBD) is a common yet understudied form of dementia that imposes a significant burden on public health. It shares clinical similarities with Alzheimer’s disease (AD), as both progress through stages of normal cognition, mild cognitive impairment, and dementia. A major obstacle in LBD diagnosis is data scarcity, which limits the effectiveness of deep learning. In contrast, AD datasets are more abundant, offering potential for knowledge transfer. However, LBD and AD data are typically collected from different sites using different machines and protocols, resulting in a distinct domain shift. To effectively leverage AD data while mitigating domain shift, …

Mfa In Creative Writing, University Of Mississippi. Department Of English

University Website Migration from WordPress

No abstract provided.

Front Matter, Tribal Law Journal

Tribal Law Journal

No abstract provided.

Political Participation And Competition In Concurrent Elections: Evidence From Italy, Federico Fabio Frattini

Fondazione Eni Enrico Mattei Working Papers

This paper investigates how concurrent national and local elections affect the local political participation and competition. Leveraging a quasi-experimental framework provided by Italy’s staggered electoral timing, the paper employs a difference-in-differences design. Estimates reveal that municipalities holding concurrent elections exhibit lower levels of local participation and competition.Moreover, the concurrent election increases participation by candidates with nationally-established parties, while decreases participation with independent parties. This further translates into a higher votes share for nationally-established parties and a consequent higher probability of election. Elected mayors tend to have lower education and experience in office, while they are more likely to be from …

Self-Determination In The Implementation Of Treaty Reserved Rights, Kekek Jason Stark

Tribal Law Journal

No abstract provided.

Don’T Throw The Book: Customary Tribal Laws Can Heal Rather Than Punish Addiction, Coleman Griffith

Tribal Law Journal

No abstract provided.

Fulfilling An Obligated Duty To The Diné By Incorporating And Defining A Core Principle, Tó’Eí’Iiná Até (Water Is Life) Into The Navajo Nation Tribal Water Code: Making A Connection To The Diné In The “Checkerboard” Area., M. Tyanne Benallie

Tribal Law Journal

No abstract provided.

Stop Killing The Klamath: Rights Of Nature Protections With Tribal Law, The National Historic Preservation Act, And Collaborative Management Strategies For A Tribe On The Front Lines Of Climate Change, Juliette A. Jackson

Tribal Law Journal

No abstract provided.

Unraveling The Scarf: How Dimensions Of The Scarf Model Influence The Relationship Between Workplace Exclusion And Turnover Intentions, Matthew Aplin-Houtz

Ed G. Smith College of Business Graduate Works

Workplace exclusion – often subtle and difficult to detect – significantly contributes to employee disengagement and turnover, costing US organizations over $1 trillion annually. This study examines how exclusionary behaviors (EBs) influence turnover intentions (TOIs) through disruption of psychological needs, using Rock’s SCARF model (Status, Certainty, Autonomy, Relatedness, Fairness) and self-determination theory. A two-wave survey of full-time US employees (N = 277) assessed EB, SCARF-based need satisfaction, and TOI. Partial least squares structural equation modeling revealed that EB significantly undermines all five SCARF domains, but only fairness and status mediated the EB–TOI link. Certainty, autonomy, and relatedness did not have …