Digital Commons Network^™

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar

Tax Adviser

No abstract provided.

Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Conversions To Cooperative And Condominium Ownership Of Real Estate, Barry Liebowicz

Tax Adviser

No abstract provided.

Industrial Development Bonds: The Impact Of The Deficit Reduction Act Of 1984, Bernard Eizen, Debra Csik

Tax Adviser

No abstract provided.

Thinking Matters Summit, Thomas D. Wreck Mr.

Thinking Matters Symposium

Climate Migration Outcomes: Work Now! Oar! Fail-Later

"Oaring like madmen of the sea "

Abstract

Based in four potential climate migration outcomes as described by Khanna (2021) this student research article will outline these scenarios to substrate current concerns and hurdles obstructing favorable and humane outcomes. In this pursuit some of the most vulnerable populations and potential outcome scenarios will be highlighted. Key questions surrounding the plight of climate migration as a result of climate drivers will also be examined. Current urgent issues surrounding support for southern hemisphere locations will be discussed and supported by data. Issues of refoulement policy …

Addressing Violent Extremism And Implicit Bias: Mindbridge’S Neuroscientific And Psychological Approach, Adriana Lovric, Sarah Lockridge

Thinking Matters Symposium

Violence has long been embedded in American culture and history, often linked to ideological struggles, racial oppression, and religious conflicts (Mayer et al.,2024). In recent years, violent extremism—characterized by the use or threat of violence to advance ideological, political, or social agendas—has surged, particularly in attacks on government institutions, infrastructure, and marginalized communities (Mayer et al.,2024). At the same time, implicit biases—unconscious prejudices—continue to reinforce societal inequalities across race, gender, and class, often manifesting as micro-inequities that have a cumulative impact (Brennan,2014). According to the FBI's Uniform Crime Reporting (UCR) Program (2020), 138 law enforcement agencies reported 8,263 hate crime …

Inequities In The Rehabilitation Process Of Musculoskeletal Injuries In Maine, Devon A. Grant

Thinking Matters Symposium

Since 2016, Maine’s population has grown as a result of migration and a welcoming of refugees. Changes in state demographics influence the population’s and individuals’ social determinants of health (SDOH) (ie., “where people live, learn, work, and play”) and health literacy (ie., a person’s ability to find, understand, and use information to inform health-related decisions). This project aims to identify the health inequities or disparities throughout Southern Maine in the care of injuries to the lower extremity, such as the knee or ankle, as well as explore factors that influence the healthcare outcomes of athletes in surrounding communities. This study …

Ensuring Ai-Generated Code Compliance And Security, Tushar Goel, Philippe Ombredanne

Defensive Publications Series

This publication describes a method for the automated analysis of AI-generated code to detect potential software license violations and known security vulnerabilities prior to integration into commercial products. By leveraging datasets such as purldb and vulnerablecode from AboutCode, this approach enables the systematic evaluation of code produced by Large Language Models (LLMs), ensuring alignment with both legal compliance standards and security best practices. The system resolves risks associated with third-party dependencies and embedded code snippets by cross-referencing license constraints and vulnerability disclosures, providing developers with actionable insights to maintain secure and compliant software artifacts.

Wheels Integrity For Uah Moonbuggy Athena, Jeremy Wynn Dawson

Honors Capstone Projects and Theses

No abstract provided.

The Relationship Between Introversion, Self-Esteem, Judgments Of Learning, And Memory Performance, Alex Eowyn Keen

Honors Capstone Projects and Theses

No abstract provided.

Determination Of Safe Tensile Loading Values Fro Threaded Heat-Set Inserts, Connor Porthouse

Honors Capstone Projects and Theses

No abstract provided.

Decoupling For Fractal Subsets On The Parabola, Zane Li

Algebra/Number Theory Seminar

Consider the n-th generation of the Cantor set (or its generalizations) on [0, 1]. Lifting this to the parabola, one can ask for the size of the associated decoupling constant. From a number theoretic perspective, this would count solutions to Vinogradov with digital restrictions. In certain cases, due to sparseness of intervals in the Cantor set, the Bourgain-Demeter bound is worse than the trivial bound. We give a bound that relies on the sparseness (as opposed to the smallest scale). Numerous open questions will be raised. This is joint work with Alan Chang, Jaume de Dios Pont, Rachel Greenfeld, Asgar …

Internationalization And Its Challenges At U.S. Regional Comprehensive Universities: The Transformational Leadership Role Of Senior International Officers, Ibrahima F. Yaro Ed.D., Aaron W. Hughey Ed.D.

Leadership Faculty Publications

This interpretive phenomenological analysis investigated the role of transformational leadership and the challenges that senior international officers (SIOs) face in internationalizing regional comprehensive universities (RCUs) in the United States. Twelve in- depth interviews were conducted with SIOs from five regions: the West, Midwest, South, Southeast, and Northwest. The findings indicate that the transformational leadership approach is the primary leadership style utilized by senior international officers for the effective and successful internationalization of their institutions. The findings highlight a wide range of challenges that a senior international officer may encounter at a regional comprehensive university in the United States. The study …

Faculty Senate Minutes April 28, 2025, Utah State University

Faculty Senate & Faculty Senate Executive Committee

• Call to Order
• Approval of Minutes - March 31, 2025
• University Business
• Faculty Senate Business
• Information
• EPC Report - April 3, 2025
• The Office of Equity
• Report
• Committee on Committees (CoC) Annual Report
• Calendar Committee Annual Report
• Retention Annual Report
• Recruitment Annual Report
• Old Business
• New Business
• Adjourn - 4:30 pm

Are All Sports Betting Losses Created Equal?, Dylan M. Hollick

Business and Economics Honors Papers

This study investigates how the cash out feature in sports betting influences bettor reaction to loss and short-term bet likelihood. The cash out changes the mechanics of a sports betting loss outcome in several ways. By getting some of the bet’s stake back through a cash out loss, the transaction mimics a larger loss-smaller gain joint outcome as opposed to a single loss at the time of the bet’s placement. The cash out also introduces the opportunity for regret or positive counterfactuals depending on the cash outs “correctness”. Using survey data from college students responding to hypothetical betting scenarios, it …

Structured Unfreedom: Improving Schools, Society, And The Relationship Between Them Through Meaningful Learning And Autonomy, Meghan Carroll

Educational Studies Honors Papers

This paper seeks to explore critiques of the structure of traditional US public schools and investigate alternative methods of schooling that have looked to address these critiques in various ways. I draw upon various educational theorists to argue that the structure of traditional public schools, through their lack of freedom and choice given to students (and oftentimes teachers), creates an environment where students do not care about or feel connected to their education and what they are learning in school. There are various foundational elements that contribute to this structure of school, such as the switching of classes and the …

Fact-Based Counter Narrative Generation To Combat Hate Speech, Brian Wilk, Homaira Huda Shomee, Suman Kalyan Maity, Sourav Medya

Computer Science Faculty Research & Creative Works

Online hatred has become an increasingly pervasive issue, affecting individuals and communities across various digital platforms. To combat hate speech in such platforms, counter narratives (CNs) are regarded as an effective method. In recent years, there has been growing interest in using generative AI tools to construct CNs. However, most of the generative models produce generic responses to hate speech and can hallucinate, reducing their effectiveness. To address the above limitations, we propose a counter narrative generation method that enhances CNs by providing non-aggressive, fact-based narratives with relevant background knowledge from two distinct sources, including a web search module. Furthermore, …

The Roots And Risks Of Domestic Violence: A Holistic Review For Law Enforcement, Kiley Elsenpeter

Master of Arts in Human Services

Domestic violence (DV) is a global issue that disproportionately impacts women, producing harmful consequences for victims, families, and the community. DV involves a multifaceted interplay of individual, social, cultural, and policy elements, with intimate partner violence (IPV) representing the primary risk factor for intimate partner homicide (IPH), highlighting male-perpetrated DV as a focal concern. This review of existing literature thoroughly elucidates the predominant roots, consequences, and risk factors associated with DV, underscoring the significance of cultural awareness, trauma-informed care (TIC), and the application of evidence-based risk assessment tools within law enforcement (LE) frameworks. LE officers are uniquely positioned to detect …

Understanding The Needs Of The Intellectually And Developmentally Disabled And Autistic Population In The Criminal Justice System, Emily Sateary

Master of Arts in Human Services

This paper explores the inequitable treatment of the Intellectually and Developmentally Disabled and Autistic (IDD/A) population in the criminal justice system. Although progress has been made over the past century with understanding the unique needs of this population, they still face challenges at all stages of the criminal justice system. Behavioral, social skills, and sensory challenges make it difficult for the IDD/A population to avoid criminal justice contact and to understand the criminal justice process. Insufficient training for police and attorneys harms both persons with IDD/A and criminal justice professionals. This paper examines current practices in place that are barriers …

Supplement To "A Theoretical Investigation Of The Selectivity Of Aza-Crown-Ether Structures Chelating Alkali Metal Cations For Potential Biosensing Applications", Mouhmad Elayyan, Mark Hoffmann, Binglin Sui

Datasets

Aza-crown ether structures have been proven effective in constructing fluorescent biosensors for selectively detecting and imaging alkali metal ions in biological environments. However, choosing the right aza-crown ether for a specific alkali metal ion remains challenging for synthetic chemists because theoretical guidance on the chelating activities between aza-crown ethers and alkali metal ions has not been available up to now. Predicting the physical properties of the chelator-metal complexations poses a greater challenge due to the numerous quantum mechanical functionals and basis sets to be used in any theoretical investigation. In this study, we report a theoretical investigation of different aza-crown …

Supporting Disruptive Behavior In The Classroom Resulting From Trauma, Spencer Johnston

Graduate Teacher Education

This paper examined past and recent research of the effects trauma has on a child’s brain, body, and behavior and how educators can support students experiencing these challenges by implementing mindfulness activities in the classroom and initiating praise. The research indicated that trauma can be the root problem of disruptive behavior in the classroom, because of a lack of self-regulation skills. The research continues by discussing how self-regulation skills can be taught through mindfulness practices, such as yoga, meditation, and deep breathing. Furthermore, the research goes on to explain how praise can further reduce the amount of disruptive behavior in …

No Cheers, No Fears: Unpacking Non-Drinkers' Survival Tactics At Work-Related Drinking Events, Amanda Good

Dissertations

In certain workplace contexts, the organization may encourage alcohol consumption at work-sponsored events, such as happy hours and dinners. In these situations, being a non-drinker becomes a stigmatized but potentially concealable identity. This research explores antecedents, consequences, and moderators of the various identity management strategies used by non-drinkers in alcohol-centric, organizationally-sponsored events. Using hierarchical linear modeling, I examined how situational factors, including event type, supervisor presence, and psychological safety, influence nondrinkers' decisions to conceal or reveal their nondrinking identity. Findings indicate that felt social pressure significantly increases concealment behaviors and decreases disclosure behaviors. Additionally, psychological safety and supervisor presence emerged …

Cover Cropping: How Sustainability & Economics Can Work Hand In Hand (Pt. Ii), Emma Reyes

Business and Economics Honors Papers

Research finds that while the average rate of soil erosion under natural conditions occurs at less than 1.9 Mg per hectare per year, the current rate of erosion for United States agricultural soils occurs at 6.7 Mg per hectare per year (Nearing et al., 2017). This problem is further heightened by the fact that many farmers are concerned about the added expenses that may come from the use of sustainable practices. As a result, this may lead to an increase in the practice of more harmful conventional agricultural techniques if they continue to be considered more economically beneficial in comparison. …

Simulated Recovery: Measuring The Impact Of Structural Adjustment On Economic Development In Latin America, Daniel Espinal

Business and Economics Honors Papers

This paper uses synthetic control analysis to assess the long-term effects of structural adjustment policies on economic development. Focusing on Mexico as a case study, the findings indicate that these policies may have contributed to economic stagnation and widening inequality. By comparing actual outcomes with a synthetic counterfactual, the analysis reveals a notable divergence in performance over time. Reforms intended to stabilize the economy and promote growth—such as austerity, liberalization, and privatization—often led to reduced public investment, weakened institutions, and increased social vulnerability. The results support broader critiques of structural adjustment, suggesting that the costs of such interventions can outweigh …

Waiting: A Case Study Of The Norristown Transportation Center, Colin Brier

Sociology Honors Papers

In his 1963 book Behavior in Public Places, Erving Goffman described the concept of civil inattention as the most proper form of public interaction with strangers. It takes the form of a simple nod or glance as we pass by a stranger on the street. Civil inattention strikes a balance between asking too much of strangers or ignoring them entirely. It allows us to acknowledge one another just long enough to establish politeness and trust that both parties are using the established place as intended and do not pose a threat to one another. Through an observational case study of …

Decade-Long Deals: The Forces Driving Mlb’S Lengthening Contracts, Benjamin Cuccolo

Business and Economics Honors Papers

This study investigates the economic and institutional factors that influence lengthening contracts in Major League Baseball. Using a dataset of 652 free agent position players that signed for two years or longer from 1991 to 2025, this paper explores how factors such as age, relative player performance, collective bargaining agreements, and risk management strategies affect contract length. Results from the regression model show that younger players that are higher performing are more likely to receive long-term deals. Additionally, those that are extended a qualifying offer also typically sign for longer term deals as suggested by the regression results. A separate …

Colonial Waste And Liminal Space: A Look Behind The Muhlenberg General Store, Ciara S. Chagnon

Anthropology Honors Papers

The following project includes both a comprehensive site report on the archaeological field school hosted by Ursinus College and Historic Trappe in the summer of 2024, as well as spatial representations and analysis of colonial window glass distribution over the excavation units. Descriptions of the results of this archaeological investigation aim to expand on the body of knowledge concerning the Muhlenberg general store and the Speaker’s House property where the field school was conducted. An exploration of liminality and archaeological boundaries provides a lens into the structural nature of the general store zone as well as its colonial-era functions. In-depth …

Next Time, There Will Be No Next Time: The Short Vs. Long Term Policy Debate For Catastrophe, Analyzed Through Major Events In The United States Of America During 2020, Lauren K. Barlow

Politics Honors Papers

What accounts for citizens’ policy preferences between short-term payoff and long-term investment policies? How are these beliefs impacted by the personal construction of time horizons in relation to “end of times” experiences or disasters? In this research study, I will investigate whether the year 2020 shifted certain demographic groups either towards or away from supporting long-term investment policies in the three aforementioned areas. I compare the preferences of sample groups of Americans before, during, and after 2020, to determine whether the endurance of this time period shifted individuals towards a “Never again” or a “Not Now” mentality, and what the …