Digital Commons Network^™

Tax In Law Schools, Michael Hatfield

Articles

At the 2023 Association of American Law Schools Tax Section meeting, professors discussed their impressions of a decline in the number of JD students studying tax. Their impressions were consistent with declines that have been documented in similar fields. Between 2011 and 2021, U.S. accounting programs saw an 18% drop in students, while new CPA candidates declined 39% from 2010 to 2022. In the United Kingdom, the number of law schools that teach tax has diminished by 43% since 2002. This Article examines tax education in 40 U.S. law schools, focusing on course offerings and enrollment trends from 2012 to …

The Advocate (Fall 2024), Lewis & Clark Law School

The Advocate

No abstract provided.

On Helly Numbers For Crystals And Cut-And-Project Sets, Alexey Garber

School of Mathematical & Statistical Sciences Faculty Publications

We prove existence of Helly numbers for crystals and for cut-and-project sets with convex windows. Also we show that for a two-dimensional crystal consisting of 𝑘 copies of a single lattice the Helly number does not exceed 𝑘 + 6.

Richmond Law Magazine: Autumn 2024

Richmond Law Magazine

Conviction is not the end

Law's newest laboratory

Take good care

Table Of Contents - Cardozo Law Review, Volume 46, Issue 1

Cardozo Law Review

No abstract provided.

Monuments And Memorials On Joint Base San Antonio, Lackland Afb, Sarah L. Neal

Capstone Projects

The capstone project, Monuments and Memorials on Joint Base San Antonio, Lackland AFB, seeks to document and analyze the monuments and memorials that honor the legacy, achievements, and sacrifices of the U.S. Air Force community. Lackland Air Force Base, a cornerstone of military training and history, holds an array of memorials that capture the essence of military service, from historical milestones to individual acts of valor. This project aims to create a comprehensive resource that not only preserves the history represented by each monument but also serves as an interpretive guide for future generations. The decision to focus on these …

Public History In The Middle School Classroom, Victoria L. Sanchez

Capstone Projects

This project was inspired by my own experience as a middle school classroom teacher and seeks to highlight the crossover between public history pedagogies and middle school social studies instruction. The project’s main focus lies on providing social studies educators with resources to learn about, teach, and integrate classroom projects that draw on public history pedagogies and methods. I created the public PHxMS website to achieve this goal. The intended impact of this site, upon being shared with educators, is to increase awareness about and interest in the field of public history, provide a resource for educators who might be …

Cops/Metro Alliance - Stmu Oral Histories With Maria Tijerina, Qiuying Chen

COPS/Metro

Maria gave her thoughts about how the COPS/Metro is evolving in its racial dynamics, and how it now includes more ethnic groups and organizations. She commented on how the racial climate and tension in San Antonio has always been hard for minority groups, particularly on the Westside. She gave an extreme and yet real example about redlining. Maria also shared her thoughts on the decision-making process and the future of the COPS/Metro.

Acculturation And Attitudinal Disposition Of People From India Living In The United States Toward Mental Health Services, Santhosh Jose Adhikarathil

Dissertations

Acculturation experience and attitudes toward seeking mental health services among Asian Indian Americans, an ethnic minority group, are predominantly underrepresented in current literature despite their increasing number in the United States. The purpose of this study was to assess the acculturation experience of Asian Indian Americans and their attitude toward seeking mental health services, and to explore the relationship between acculturation levels and attitudes toward seeking mental health services. I used a quantitative research design to conduct this study. I employed an online survey through Qualtrics. The participants (n = 568) constituted a probability sample recruited from Indian-based Christian churches …

Effect Of Zno Nps On Ovarian Histological Structure And Function In Adult Female Rats, Noori M. Luaibi, Faisal G. Lazim, Haidar J. Muhammed

Baghdad Science Journal

Nanotechnology is one of the most important techniques that is widely used in many fields by changing the physical and chemical properties of materials to form new scale substances called nanoparticles to make them more effective. ZnO NPs is one of these particles that is used in multiple applications, especially in cosmetic and sunscreen products. Thus, the uses of these particles in great quantities make them in constant contact with the body and can enter the circulating blood in a different ways. The aim of this study was to find out the effect of ZnO NPs on the histological structure …

Synthesis, Characterization, Industrial And Biological Studies Of Azo Dye Ligand And Their Some Metallic Ions, Abaas Obaid Hussein, Rana Abdulilah Abbas, Jinan M. M. Al-Zinkee, Amerj. Jarad

Baghdad Science Journal

4-((2-hydroxy-3,5-dinitrophenyl)diazenyl)-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one was produced through the reaction of diazonium salt from 4-amino antipyrine with 2,4-dinitrophenol. This ligand is examined by (UV-Vis, FTIR,1H,13CNMR, and LC-Mass) spectral techniques and micro elemental analysis (C.H.N.O). Co(II), Ni(II), Cu(II), and Zn(II) complexes were also performed and depicted. Metal chelates were distinguished by utilizing flame atomic absorption, infrared analysis, and elemental, visible, as well as ultraviolet spectroscopy, in addition to conductivity and magnetic quantification. Methods of mole ratio and continuous contrast have been studied to determine the nature of the compounds. Beer's law was followed throughout a condensation reach of about 1×10-4 - 3×10-4 M/L. A higher …

Synthesis And Characterization Of Some New Pyrazole, Triazole, Oxadiazole, Thiazole, Thiadiazole Derivatives Bearing P-Toluenesulfonamide, Maha A. Al-Hamad, Ammar H. Al-Sabawi

Baghdad Science Journal

A series of new heterocyclic derivatives A5-A15 have been synthesized using 4-(toluene-4-sulfinylamino)-benzoic acid ethyl ester A2 as a predecessor. This compound A2 was successfully used in synthesis of some new derivatives of oxadiazole, pyrazole, triazole, thiadiazole, thiazole and fused heterocyclic containing p-toluene sulfonamide moiety that supposed to have important biological activities. 1H-NMR, 13C-NMR and FT-IR spectroscopy were used to confirm the prepared compounds.

Radioactive Source-Detector System: Design And Monte Carlo Opinion, Zainab Kareem Ali, Ali N. Mohammed

Baghdad Science Journal

In the current research, a computer simulation program was designed and written according to the Monte Carlo method to serve as a virtual practical system instead of a real one. The program has been statistically, geometrically and numerically tested for virtual radioactive source-detector setup. The simulation program is carried out for NaI(Tl) detector, and once for Gieger-Muller counter, for a range of energy up to 10 MeV. The Law of Large Numbers and the Central Limit Theorem were used to test the accuracy and precision of the program’s workflow and an indication of how the results are close to their …

Amoxicillin And Favipiravir Bio-Degradation By Aspergillus Flavus Fungus, Rana Hadi Hameed Al-Shammari, Shaimaa Satae M. Ali, Ayad M.J. Al-Mamoori

Baghdad Science Journal

The aim of this study is to isolate and characterize Amoxicillin and Favipiravir biodegrading fungi as well as determine their characteristics and degradation pathways. The antibiotic-degrading fungus A. flavus was isolated from polluted wastewater samples using standard Potato Dextrose agar and Czapek–Dox medium. The biodegradation method was investigated in previous mediums with (Amoxicillin and Favipiravir), as the sole carbon sources. Main degradation intermediates were analyzed by high-performance liquid chromatography (HPLC) and used to deduce the antibiotic degradation pathway of strain A. flavus fungal hyphae by Scanning Electron Microscopy before and after 7 days of treatment to find out the accumulation …

Antioxidant Activity, Mineral Absorptivity And Chemical Analysis Of P. Graveolens, Kazheen H. Jawzal, Lina Y. Mohammed, Shinwar A. Idrees

Baghdad Science Journal

This article focuses on Pelargonium graveolens, a fragrant medicinal plant from the Geraniaceae family. The study examines the plant's phytochemical composition, antioxidant activity, and mineral absorptivity, with the plant being grown indoors. The study also examined the plant's ash content and antioxidant activity using a variety of techniques, and the results demonstrated that P. graveolens is effective at absorbing lead. The plant contains eight different minerals, including Cu, Mn, Co, Ni, Pb, Mg, Fe, and Ca. Statistical analysis was used to determine the level of antioxidants present, using DPPH, reducing power, and total antioxidant capacity methods. The extraction process used …

Synergistic Influence Of Non-Thermal Plasma And Hydrogen Peroxide On Oxidative Desulfurization (Ods) Of Model Fuel, Noor M. Abdullah, Hussien Q. Hussien, Rana R. Jalil

Baghdad Science Journal

Desulfurization is the process of removing the organic sulfur component from fuel oils. In this work, model fuel containing the sulfur compounds benzothiophene and dibenzothiophene was oxidized using plasma technique and plasma technique assisted by 30% hydrogen peroxide. Acetonitrile was used as a polar solvent in a liquid-liquid extraction stage that followed the oxidation reaction to remove the produced sulfones from the model fuel. The oxidation process was performed at operating conditions including the molar ratio of hydrogen peroxide to sulfur (5:1), temperature 50 ºC, air flow rate 75 ml/min, and voltage 11000 volts. The oxidation reaction was done using …

The Effectiveness Of Calcium Supplement As Orally Contrast Media For Gastric Magnetic Resonance Imaging, Zainab Abdulla Mankhi, Khalid Ibrahim Riah, Ahmed Mehmood Abdul-Lettif

Baghdad Science Journal

The objective of the present work aims to find an alternative oral contrast agent that could be used in magnetic resonance imaging (MRI) of the gastrointestinal system and satisfy the following criteria: it should be safe, it has no or few side effects, it is inexpensive, and it produces the highest imaging quality. The method: We prepared samples (solutions) as oral contrast agents by separately dissolving calcium and magnesium supplements (taken daily dose) in varied quantities of distilled water. In order to identify the sample with the lowest concentration and best quantitative image, the samples were examined in MRI by …

Digits Recognition For Arabic Handwritten Through Convolutional Neural Networks, Local Binary Patterns, And Histogram Of Oriented Gradients, Bushra Mahdi Hasan, Zahraa Jasim Jaber, Ahmad Adel Habeeb

Baghdad Science Journal

The recognition of handwritten text is a topic of study that has several applications. One of these applications is the recognition of handwriting in official documents, historical scripts, bank checks, etc., which is a problem that might be considered relatively a security issue. The topic of handwriting recognition has been the subject of a significant amount of study and analysis in recent years. People from a variety of countries, including all of the countries that use Arabic as their primary language, as well as Persian, Urdu, and Pashto languages, also use Arabic characters in their scripts. As people's handwriting is …

Jasbo: Jaya Average Subtraction Based Optimization With Deep Learning Model For Multi-Classification Of Infectious Disease From Unstructured Data, Vian Sabeeh, Ahmed Bahaaulddin A. Alwahhab, Ali Abdulmunim Ibrahim Al-Kharaz

Baghdad Science Journal

Infectious diseases have become an unavoidable big trouble in today's environment with a similar symptomatology that makes difficult of early detection and clear separation of infection. Hence, it is required to generate a new technique that best utilizes the various symptomatologies present in the illnesses for its multi-classification. Medical documents are considered an essential source for modern, invented, and robust analysis methods for accurate infection diagnoses. Accordingly, enriching medical text processing is beneficial in health informatics. In this research, proposed Jaya Average Subtraction Based Optimization (JASBO), which is enabled by Deep Learning (DL) is used to classify infectious diseases into …

A New Invariant Regarding Irreversible K-Threshold Conversion Processes On Some Graphs, Ramy Shaheen, Suhail Mahfud, Ali Kassem

Baghdad Science Journal

An irreversible k-threshold conversion (k-conversion in short) process on a graph ��=(��,��)is a specific type of graph diffusion problems which particularly studies the spread of a change of state of the vertices of the graph starting with an initial chosen set while the conversion spread occurs according to a pre -determined conversion rule. Irreversible k-conversion study the diffusion of a conversion of state (from 0 to 1) on the vertex set of a graph ��=(��,��). At the first step ��=0,a set ��0⊆��.is selected and for ��∈{1,2,...,};����is obtained by adding all vertices that have k or more neighbors in ����−1to ����−1. …

Fixed Point Results For Almost Contraction Mappings In Fuzzy Metric Space, Raghad I. Sabri, Buthainah A. A. Ahmed

Baghdad Science Journal

In certain mathematical, computing, economic, and modeling issues, the presence of a solution to a theoretical or real-world problem is synonymous with the presence of a fixed point (Fp) for an appropriate mapping. Consequently, Fp plays an essential role in a wide variety of mathematical and scientific contexts. In its own right, the theory is a stunning amalgamation of analysis (both pure and applied), geometry, and topology. Recent years have shown the theory of Fps is a highly strong and useful tool in the study of nonlinear events. Fp theorems are concerned with mappings f of a set X into …

Biogenic Functionalized Zno/Cuo Nanocomposite Sensor For Potentiometric Determination Of Pseudoephedrine-Hcl In Pure And Commercial Products, Fadam M. Abdoon, Sarhan A. Salman, Hasan M. Hasan, Suham T. Ameen, Maha F. El-Tohamy

Baghdad Science Journal

The ultrafunctional potential of zinc oxide (ZnO) and copper oxide (CuO) nanoparticles (NPs) has generated a great interest in using such metal oxides as remarkable and electroactive nanocomposites in the studies on potentiometry and sensors. These nano-oxides were prepared from the extract of Leucaena leucocephala seeds as an environmentally friendly process. The development of a ZnO/CuO “core-shell nanocomposite-modified” coated copper wire film sensor was proposed as a new method for potentiometric determination of pseudoephedrine hydrochloride (PSD) in pure and pharmaceutical dosage forms. With the existence of polyvinyl chloride (PVC) as a polymer with high molecular weight and “o-nitrophenyl octyl ether …

Third-Order Differential Subordination For Generalized Struve Function Associated With Meromorphic Functions, Suha J. Hammad, Abdul Rahman S. Juma, Hassan H. Ebrahim

Baghdad Science Journal

Previously, many works dealt with the study of the order differential subordination and shortly after that other studies dealt with the order differential subordination in the unit disc. Recently the order differential subordination was presented by Antonino and Miller (2011). This paper looks at a considerably broader class of order differential inequalities and subordination. The authors define the criteria on an admissible class of operators, implying that order differentiale subordination exists. Meromorphic in is a function that is holomorphic in domain except for poles. If it simply states the function is meromorphic. Meromorphic functions in are those that may be …

Context-Aware Location Privacy Protection Method, Haohua Qing, Roliana Ibrahim, Hui Wen Nies

Baghdad Science Journal

Location privacy protection has drawn increasing attention with the popularity of location-based services. This study proposes a context-aware location privacy protection method (CA-LP). CA-LP evaluates users' location privacy needs by mining their historical trajectories and estimating the privacy leakage degree of locations. Experiments compare CA-LP with other methods on metrics like privacy protection level, quality of service, privacy leakage risk, information loss, and average anonymous time. Results demonstrate CA-LP provides better privacy protection and service quality when considering all factors. CA-LP shows extensive practical value in location sharing applications.

A Stage Structure Prey Predator Model Using Pentagonal Fuzzy Numbers And Functional Response, Vinothini P., Kavitha K.

Baghdad Science Journal

In the present study, our work is focused on a prey predator model with a stage structure for the prey. The objective of the study is to find the behavior of the model using parameter values in the presence of Pentagonal fuzzy numbers. The interaction between the species is done by using functional responses, such as the Holling type I reaction for immature prey and the Crowley Martin functional response for mature prey. Prey population categorized as immature and mature prey. The idea of the problem is to construct a fuzzy theoretical method which helps us to create a model …

Sexual Dimorphism And Reproductive Biology Of Bronze Featherback (Notopterus Notopterus, Pallas 1769) From Kelekar River, Ogan Ilir, South Sumatra, Indonesia, Muslim Muslim, Mochamad Syaifudin, Ferdinand Hukama Taqwa, Muhammad Iqbal Saputra

Baghdad Science Journal

Sexual dimorphism and reproductive biology are fundamental aspects of fish breeding studies. The aim of this research was to analyze the sexual dimorphism and reproductive biology of Notopterus notopterus. A total of 74 N. notopterus were collected from the Kelekar River in Ogan Ilir Regency, Indonesia, consisting of 38 males (TL: 18–23.6 cm; BW: 35.1–92.1 g) and 36 females (TL: 19.6-26.3 cm; BW: 49.4–133.8 g). Seventeen morphometric characters, three meristic characters, and five reproductive biological parameters were analyzed. The results showed the differences in the morphometric characteristics of male and female N. notopterus. However, there was no difference in the …

Comparison Of Physical Characteristics Of Mass And Luminosity Function Of Disk Systems In Barred And Unbarred Spiral Galaxies, Al Najm M.N., Y. E. Rashed, H. H. Al-Dahlaki

Baghdad Science Journal

Among the most important ways to investigate galaxies' distribution over cosmic time is the luminosity function LF in terms of baryonic disc mass ψ^S(Ms), magnitude Ø^B(MB). We have studied an estimate of the baryon mass density in the sample of barred and unbarred spiral-type galaxies from previous literature, which virtually involves, for each class of objects with visible baryon content, an integral over the luminosity of the product of the luminosity function (LF) and the mass-to-light ratio. The multiple regression technique used the statistical software package in our study and results, such as database analysis and graphing software (Statistics Win …

Transformer-Based Joint Learning Approach For Text Normalization In Vietnamese Automatic Speech Recognition Systems, The Viet Bui, Tho Chi Luong, Oanh Thi Tran

Research Collection School Of Computing and Information Systems

In this article, we investigate the task of normalizing transcribed texts in Vietnamese Automatic Speech Recognition (ASR) systems in order to improve user readability and the performance of downstream tasks. This task usually consists of two main sub-tasks: predicting and inserting punctuation (i.e., period, comma); and detecting and standardizing named entities (i.e., numbers, person names) from spoken forms to their appropriate written forms. To achieve these goals, we introduce a complete corpus including of 87,700 sentences and investigate conditional joint learning approaches which globally optimize two sub-tasks simultaneously. The experimental results are quite promising. Overall, the proposed architecture outperformed the …

Hisoma: A Hierarchical Multi-Agent Model Integrating Self-Organizing Neural Networks With Multi-Agent Deep Reinforcement Learning, Minghong Geng, Shubham Pateria, Budhitama Subagdja, Ah-Hwee Tan

Research Collection School Of Computing and Information Systems

Multi-agent deep reinforcement learning (MADRL) has shown remarkable advancements in the past decade. However, most current MADRL models focus on task-specific short-horizon problems involving a small number of agents, limiting their applicability to long-horizon planning in complex environments. Hierarchical multi-agent models offer a promising solution by organizing agents into different levels, effectively addressing tasks with varying planning horizons. However, these models often face constraints related to the number of agents or levels of hierarchies. This paper introduces HiSOMA, a novel hierarchical multi-agent model designed to handle long-horizon, multi-agent, multi-task decision-making problems. The top-level controller, FALCON, is modeled as a class …

Motif Graph Neural Network, Xuexin Chen, Ruicui Cai, Yuan Fang, Min Wu, Zijian Li, Zhifeng Hao

Research Collection School Of Computing and Information Systems

Graphs can model complicated interactions between entities, which naturally emerge in many important applications. These applications can often be cast into standard graph learning tasks, in which a crucial step is to learn low-dimensional graph representations. Graph neural networks (GNNs) are currently the most popular model in graph embedding approaches. However, standard GNNs in the neighborhood aggregation paradigm suffer from limited discriminative power in distinguishing high-order graph structures as opposed to low-order structures. To capture high-order structures, researchers have resorted to motifs and developed motif-based GNNs. However, the existing motif-based GNNs still often suffer from less discriminative power on high-order …