Digital Commons Network^™

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis

Tax Adviser

No abstract provided.

Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh

Tax Adviser

No abstract provided.

Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Unrelated Business Taxable Income, Can Tax-Exempt Organizations Aggregate Income?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.

Research And Development Under The Tra, High-Tech Companies Gain Significant Advantage, Patricia A. Lawrence

Tax Adviser

No abstract provided.

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.

Allocations Of Nonrecourse Debt Deductions, Partnership Planning Under The Treasury's Recent Regulations, L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.

Tra And Small Business Will The Benefits Outweigh The Costs?, Debra M. (White) Hopkins, Arthur Cassill

Tax Adviser

No abstract provided.

Gender Affirming Rhetoric, Emerson R. Wright

Tennessee Journal of Race, Gender, & Social Justice

During the runup to the 2024 election, virtually every person who watched an American football game saw an advertisement alleging that Kamala Harris was “for they/them,” while “President Trump is for you.” Candidates and interest groups spent more than $200 million on ads shaping and preying on public perception of trans people, and Democrats wasted no time blaming Kamala Harris’s electoral loss on messaging around trans issues. On the heels of a contentious election that relied heavily on this type of weaponized culture war messaging, misleading and hostile discourse about transgender people and the issues they face is hard to …

Disenfranchisement, S.B. 8005, And The Price Of Protest In Tennessee, Valorie K. Vojdik

Tennessee Journal of Race, Gender, & Social Justice

No abstract provided.

Read The Writing On The Wall: Why Confederate Messaging Matters In Tennessee Courthouses, Hon. John G. Browning

Tennessee Journal of Race, Gender, & Social Justice

No abstract provided.

Front Matter, Sydney Ross

Tennessee Journal of Race, Gender, & Social Justice

No abstract provided.

Markovian Communication Protocol For Efficient Communication In Distributed Systems, Shivam Mohan

Defensive Publications Series

ABSTRACT

The proposed protocol introduces a Markovian approach to message propagation in distributed computing systems, emphasizing reduced overhead and enhanced fault tolerance. Each node functions as a stateless agent, making forwarding decisions solely based on its current state and the received message, consistent with the Markov property. Messages act as self-contained carriers, embedding relay history and path metadata such as bloom filters, vector clocks, or acknowledgment maps, so nodes can detect prior processing and avoid redundant forwarding. Current-state directives like next-hop details, time-to-live, quorum requirements, and propagation mode guide deterministic or probabilistic dissemination across gossip, ring, or hybrid topologies. By …

Token-Bound Post-Quantum Secured Planning For Hierarchical Vision-Language-Action Robots, Dennis Lanov, Charles Fleming

Defensive Publications Series

Techniques are described for securing hierarchical vision-language-action robot planning by converting planned robot actions into cryptographically protected tokens bound to an execution context. A planner generates an ordered token sequence, and each token is sealed using post-quantum cryptography and authenticated encryption to bind the token to context, sequence, and freshness constraints. At execution, a verified executor satisfies remote attestation requirements before token release and verification. Verified tokens are then permitted to condition low-level robot control, providing zero-trust, quantum-resilient execution with step-level auditability and improved safety.

Process For The Preparation Of Crystalline Forms Of Resmetirom, Msn Laboratories Private Limited, R&D Center; Hyderabad, India; Srinivasan Thirumalai Rajan; Revu Satyanarayana, Siddireddygari Maheshwar Reddy, Chitla Chiranjeevi And Vundyala Karthik Kumar.

Defensive Publications Series

The present disclosure relates to a process for the preparation of the crystalline forms of 2-[3,5-dichloro-4-(5-isopropyl-6-oxo-1,6-dihydropyridazin-3-yloxy) phenyl]-3,5-dioxo-2,3,4,5-tetra hydro[1,2,4]triazine-6-carbonitrile represented by the following structural formula-1, herein after referred as Resmetirom.

Formula-1.

Barriers To The Adoption Of Robotics, Artificial Intelligence And Service Automation (Raisa) For Sustainable Operations: Evidence From The Irish Hotel Sector, Neeta Israni Mrs, James Hanrahan Dr

Irish Journal of Tourism, Hospitality, Leisure and Event Research

Industry 4.0 technologies, such as Robotics, Artificial Intelligence, and Service Automation (RAISA), can support sustainable operations in hotels and thereby promote circular hospitality. However, their adoption by hotels may be impeded by a significant number of barriers. This mixed-methods study explores the key barriers to the adoption of RAISA technologies by Irish hotels. The data were gathered between May 2024 and May 2025 via an online survey and through 16 semi-structured interviews with hotel managers and operational staff. The quantitative data were analysed using descriptive statistics, while the qualitative data were analysed using the six steps of reflexive thematic analysis. …

A Training Needs Analysis For A Sustainable Tourism Destination Management Programme: A Practitioner’S Perspective, Catriona Murphy Dr., Shane O'Sullivan, Nicola Orio, Ilaria Doimo

Irish Journal of Tourism, Hospitality, Leisure and Event Research

While sustainable tourism practices have long been acknowledged for their potential to reduce negative impacts and enhance positive outcomes, their effectiveness is often hindered by several challenges. These include a considerable gap in skills and inadequate collaboration between practitioners and educators. To meet these pressing challenges, it is essential to strengthen awareness, enhance collaboration between industry and educators, and develop the critical skills needed to champion responsible and sustainable tourism in European regions. As the principles of sustainability advocate for equitable management of tourism destinations combined with the upward growth in tourism activity in Europe post pandemic, there is an …

Rethinking Luxury In Tourism: Slow Travel, Signature Experiences, Alternative Accommodation And Policy Interaction In The Irish And Eu Context, Maria E. Murphy, James Hanrahan Dr, John Carty

Irish Journal of Tourism, Hospitality, Leisure and Event Research

Over the past number of years, luxury tourism is changing as sustainability concerns, shifting consumer values, and new policy frameworks challenge older ideas of extravagance and exclusivity. This paper explores how modern luxury tourism is being shaped by slow travel, meaningful experiences, and stronger connections with local communities, focusing on Ireland and the wider European Union. Using an action-research approach, the study is based on the creation and running of Within the Village, a village-based luxury tourism accommodation in the west of Ireland, founded on the principles of the Italian Albergo Diffuso (scattered hotel) sustainable model. Through repeated cycles of …

Reflections Of An Appalachian Miner's Grandson: How The Biden Administration Prioritized Miners' Safety And Health And Mining Communities, Christopher J. Williamson

West Virginia Law Review Online

No abstract provided.

Kev's Dinghy Boat Workshops, Ruiyang Xiao

Masters Theses

In a culture where convenience replaces process, this project argues that making — even when inefficient, imperfect, or unnecessary — enables forms of engagement that buying cannot.

Technologies and Services nowadays are able to fulfill human’s desire to travel and explore at ease. However, this convenience proposes a mode of engagement based only in deeper knowledge of context and thus our experience with the world around us is hence diminished. Our engagement with the world becomes heavily mediated, regulated and controlled.

This project investigates how hands-on engagement with water can reintroduce + restore our sense of joy, curiosity, consequence, and …

Forgotten Threads: The Embodiment Of Time And Memory In Jewelry., Alees Yang

Masters Theses

Memory rarely returns whole. More often, it persists through fragments, sensations, and traces carried by the body. This thesis explores how jewelry can materialize the unstable relationship between memory, forgetting, and bodily experience. Drawing from personal experiences of family, migration, and loss—particularly witnessing my grandfather’s gradual memory deterioration through Alzheimer’s disease—I reconsider forgetting not as absence, but as a condition through which emotional traces continue to persist.

Through fabric, fragmented photographs, and processes of fraying and dispersal, my work examines how memories are continuously reconstructed. Influenced by the Chinese aesthetic concept of liubai (negative space) — I investigate how incompleteness …

A Pot Of Gold At The End Of The Assembly Line: Jewelry, Facture, And Alienation, Jonathon A. Zalakos

Masters Theses

A Pot of Gold at the End of the Assembly Line integrates icons of mass-manufacturing with signifiers of joyful work, stimulating a dialogue between industrial and craft labour. Visible traces of the making process left on these works conjure a spectral ‘maker’, implied by the fingerprints, toolmarks, assembly, and conspicuous decision making of an ‘other’. As we relate to these signifiers as opportunities for our own bodily action, this spectre speaks in our own voice. Possessed by this ghost, viewers are vicariously thrust into an imaginary context and made sensitive to the nature of this work — whether it validates …

Kicau Kericau: The Chirps And Warbles Of A Bird-Human Story, Airien Ludin

Masters Theses

This thesis tells the tale of bird-human relationships and what it means to live alongside one another, subverting the hierarchical view of humans as above birds inherited from colonial history. It asks how the practice of illustration can function as a site of Two-Eyed Seeing, where scientific and local knowledge are held together as an entangled narrative. It also examines how mendongeng (storytelling), as I have experienced it within Indonesian culture and everyday contexts, can help us understand birds as a companion species with their own agency.

This project takes two forms: first, a picture book titled Sun Bird …