Digital Commons Network^™

Raising The Stakes: How Progressive Tax Rates Affect Risk-Taking By Pass-Through Businesses, Duke Ferguson, Trent J. Krupa, Rick C. Laux

Accounting Faculty Publications and Presentations

We examine how progressive individual tax rates affect risk-taking by pass-through businesses (PTBs). PTBs generate over 60% of US business income and make up roughly 95% of business tax returns, yet there is limited research on how progressive tax rates affect project selection. We study PTBs using the setting of thoroughbred racing and examine how progressive tax rates affect the decision to enter a risky stakes race or a less risky allowance race. This setting provides a unique opportunity to observe the choice between two mutually exclusive projects that differ only in expected payoffs and risk. Using a difference-in-differences design …

Davinci, The Ai Tutor Developed By Lindenwood Student And Faculty, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Masthead

University of Miami International and Comparative Law Review

No abstract provided.

Ongoing Efforts To Develop Open Climate Change Resources: An Interview With Dr. Tamara Shapiro Ledley, James Thibeault

Open Educational Resources Publications

This article explores the significant contributions of Dr. Tamara Shapiro Ledley in developing open educational resources (OER) for climate change education. Through an interview with Dr. Ledley, the article highlights her journey from a climate science researcher to a passionate advocate for open access to scientific information. Dr. Ledley's work, funded by prominent organizations such as the National Science Foundation (NSF), NASA, and NOAA, has focused on creating and disseminating freely accessible resources to enhance public understanding of climate science. Key initiatives discussed include the Earth Exploration Toolbook (EET), EarthLabs, and the Climate Literacy and Energy Awareness Network (CLEAN). These …

E.Pathdash, Pathway Activation Analysis Of Publicly Available Pathogen Gene Expression Data., Lily Taub, Thomas H Hampton, Sharanya Sarkar, Georgia Doing, Samuel L Neff, Carson E Finger, Kiyoshi Ferreira Fukutani, Bruce A Stanton

Faculty Research 2024

UNLABELLED: E.PathDash facilitates re-analysis of gene expression data from pathogens clinically relevant to chronic respiratory diseases, including a total of 48 studies, 548 samples, and 404 unique treatment comparisons. The application enables users to assess broad biological stress responses at the KEGG pathway or gene ontology level and also provides data for individual genes. E.PathDash reduces the time required to gain access to data from multiple hours per data set to seconds. Users can download high-quality images such as volcano plots and boxplots, differential gene expression results, and raw count data, making it fully interoperable with other tools. Importantly, users …

Joint Senate Meeting Minutes 11-19-24, Unk Student Government

Joint Senate Meeting Minutes

No abstract provided.

Uab Biologist To Co-Lead A Five-Year Nih Grant To Investigate Social Impacts On Lifespan, Staff

Browse All News

No abstract provided.

Study Reveals The Disruption Of Interaction Between Proteins Cd2:Cd58 Is A Potential New Treatment Option For People With Hidradenitis Suppurativa, Staff

Browse All News

No abstract provided.

Seasonal Skincare: How To Properly Care For Your Skin In Colder Weather, Staff

Browse All News

No abstract provided.

Three Music Students Who Helped Bring Uab Opera Back After The Pandemic Are Graduating, Staff

Browse All News

No abstract provided.

Teaching Music To Students With Differences And Disabilities: A Practical Resource, 2nd Edition, Alice M. Hammel, Roberta L. Yee

ABLE Books

No abstract provided.

Usa V. Mykhaylo Botsvynyuk

2024 Decisions

USDC for the Eastern District of Pennsylvania

2024 November 19, Faculty Senate Minutes, State University Of New York At Cortland

Minutes

Faculty Senate Minutes No. 6 November 19, 2024

Hyperemesis Gravidarum Leading To Thiamine Deficiency And Infantile Hypotonia, Christina Sanchez, Lauren Lazar, Michele Alkalay, Kelsie Matthews

2024

No abstract provided.

Student Chamber Music Recital, November 19, 2024 [Program], University Of Northern Iowa. School Of Music.

Music Recital Programs

Program of a music recital given by faculty, students, or guest artists from the School of Music at the University of Northern Iowa.

Unituba Fall Concert, November 19, 2024 [Program], University Of Northern Iowa. School Of Music.

Music Recital Programs

Program of a music recital given by faculty, students, or guest artists from the School of Music at the University of Northern Iowa.

Improving Data Curation With Spectral Clustering And Shannon Entropy: An Unsupervised Approach Within The Data Washing Machine, Erin Hathorn

Theses and Dissertations

In the ever-expanding landscape of digital technologies, the exponential growth of data presents both challenges and opportunities, demanding innovative approaches to data curation. Effective data curation is pivotal for extracting meaningful insights from vast and complex datasets. This study explores the integration of spectral clustering and Shannon Entropy within the Data Washing Machine (DWM), a novel tool designed to streamline unsupervised data curation processes. The DWM incorporates Shannon Entropy into its clustering process, allowing for adaptive refinement of clustering strategies based on entropy levels observed within data clusters. Spectral clustering, known for its ability to handle complex and non-linearly separable …

Paint And Sip, The Women's Network

Campus Events

No abstract provided.

November 19, 2024 Ereporter, University Of Alabama At Birmingham

eReporter (campus newsletter)

No abstract provided.

A Delicate Balance: Adopting The French Court Of Cassation's Dual Criminality Interpretation, Matthew Hosler

Et Cetera

This Note recommends potential language to be added to various States’ criminal codes to incorporate the French Court of Cassation’s interpretation of the Dual Criminality requirement for prosecutions under universal jurisdiction. This recommendation stems from research into the concept of universal jurisdiction, leading to the discovery of the May 2023 Court of Cassation’s decision that created a pathway for countries to have jurisdiction over specific international crimes despite the crime being committed in another country. Specifically, this Note details the history of universal jurisdiction and its dual criminality requirement from the 17th century to modern times. Next, the Note details …

The Last Word On The Ohio Constitution, Jonathan L. Entin

Et Cetera

This essay offers a detailed overview of Steinglass & Scarselli’s significantly revised and expanded second edition of The Ohio Constitution, the leading analysis of that subject. The essay explores some broad themes, including judicial review, judicial independence, the relationship between the judiciary and the political branches of Ohio government, separation of powers, race and gender, the new judicial federalism, and the process for amending the Ohio Constitution. The book is an extraordinary resource for the Ohio bench and bar as well as for the general public. The essay explains why that is so and suggests that readers will use this …

Student Senate Meeting Minutes November 19, 2024, Student Senate-Winona State University

Student Senate Meeting Minutes

This document is the official Winona State University Student Senate Minutes for November 19, 2024.

Nalcap Info-Session, Latin American And Iberian Institute

LAII Events

Tuesday, November 19, 2024 | 04:30 pm

Latin American and Iberian Institute (801 Yale Blvd NE)

801 Yale Blvd NE (campus building #165)

About:

The North American Language and Culture Assistants Program (NALCAP). College students and graduates - who are native-like speakers of English - partner with elementary and secondary schools in Spain to bolster language programs, as language assistants (TAs) under the supervision and guidance of teachers in Spain.

Notes:

This event is free and open to the public.

Systems And Methods For Detection Of Chocolate Bloom, Joshua Stewart Heuler, Siyu He, Sharad Ambardar, Dmitri V. Voronin

USF Patents

In an embodiment, a bloom engine is created that can detect the formation of both fat bloom and sugar bloom in a chocolate product. A Raman spectrometer is used to generate a first or reference spectrum of a chocolate product. Based on peaks of the spectrum known to be associated with sugar and peaks of the spectrum known to be associated with fat, a ratio of sugar to fat for the chocolate product is determined based on the reference spectrum. Later, a second spectrum is generated from the chocolate product, and a ratio of sugar to fat is similarly determined …

Compositions And Methods Relating To Novel Sulfono-Gamma-Aa Peptides, Chuanhai Cao, Jianfeng Cai

USF Patents

Provided herein are compounds, compositions, pharmaceutical compositions, kits, and methods relating to novel sulfono-γ-AA peptides. Novel sulfono-γ-AA peptides as described herein can have the structure according to Formula 1: In embodiments according to the present disclosure, novel sulfono-γ-AA peptides as described herein have minimal toxicity, can repair neuronal damage, inhibit Amyloid beta aggregation, and promote cellular growth and viability.

Corona Discharge Directed 3d Structure Construction, Ying Zhong, Zijian Weng

USF Patents

This invention relates to a method and apparatus for creating a three-dimensional structure from a binder-free powder. A corona discharge (plasma) generator forms a controllable electric field, positioning the binder-free powder within the influence of the electric field generated by the corona discharge generator, and activating the corona discharge generator to attract the binder-free powder into a three-dimensional structure. The corona discharge generator includes a grounded bottom substrate and a top substrate elevated above the bottom substrate in a substantially parallel planar orientation. The binder-free powder is placed in the interstitial space between the bottom substrate and the top substrate. …

Systems And Methods For Classifying Mosquitoes Based On Extracted Masks Of Anatomical Components From Images, Sriram Chellappan, Mona Minakshi, Pratool Bharti, Ryan M Carney

USF Patents

Images of an insect are subjected to at least a first convolutional neural network to develop feature maps based on anatomical pixels at corresponding image locations in the respective feature maps. The anatomical pixels correspond to a body part of the insect. A computer calculates an outer product of the first feature map and the second feature map to form an integrated feature map. Extracting fully connected layers from respective sets of integrated feature maps and applying the fully connected layers to a classification network for identifying the genus and the species of the insect.

Computing 2-Body Statistics On Graphics Processing Units (Gpus), Yicheng Tu, Napath Pitaksirianan

USF Patents

Disclosed are various embodiments for computing 2-body statistics on graphics processing units (GPUs). Various types of two-body statistics (2-BS) are regarded as essential components of data analysis in many scientific and computing domains. However, the quadratic complexity of these computations hinders timely processing of data. According, various embodiments of the present disclosure involve parallel algorithms for 2-BS computation on Graphics Processing Units (GPUs). Although the typical 2-BS problems can be summarized into a straightforward parallel computing pattern, traditional wisdom from (general) parallel computing often falls short in delivering the best possible performance. Therefore, various embodiments of the present disclosure involve …

Methods For Sampling Into An Atmospheric Pressure Inlet Mass Spectrometer, Theresa Evans-Nguyen, Linxia Song, Yi You

USF Patents

Provided herein are systems and methods for sampling analytes into an atmospheric pressure inlet mass spectrometer using ultrasonic nebulization-assisted atmospheric pressure chemical ionization. The systems can include a mass spectrometer having an input and an ultrasonic nebulizer chip. The ultrasonic nebulizer chip can be operatively coupled to the mass spectrometer, such that when the ultrasonic nebulizer chip nebulizes the analyte to provide a nebulized analyte, at least some of the nebulized analyte enters the input of the mass spectrometer.

Plasma Derived From Human Umbilical Cord Blood For The Treatment Of Neurodegenerative Disorders, Svitlana Garbuzova-Davis, Jared Carl Ehrhart, Paul R. Sanberg

USF Patents

A method of treating neurodegenerative diseases using hUCB plasma is presented herein. hUCB plasma attenuated the hyperactive response (Group III) and potentiated the normal response in Group I ALS patients, but did not alter that of the non-responders to PHA (Group II). The elevated activity of caspase 3/7 observed in the MNCs from ALS patients was significantly reduced by hUCB plasma treatment. The ability of hUCB plasma to modulate the mitogen cell response and reduce caspase activity suggest that the use of hUCB plasma alone, or with stem cells, may prove useful as a therapeutic in ALS patients. hUCB plasma …