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    32584 research outputs found

    Understanding Section 1202: The Qualified Small Business Stock Exemption

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    The Deductibility of Scam Losses: CCA 202511015

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    A Frontal Ablation Dataset for 49 Tidewater Glaciers in Greenland

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    Frontal ablation at tidewater glaciers, which comprises iceberg calving and submarine and subaerial melting, is a key boundary condition for numerical ice sheet models but remains difficult to measure in-situ. Although previous studies have provided frontal ablation estimates over a range of spatiotemporal scales, most use ice discharge as an approximation, thereby neglecting the influence of terminus position change. Here, we present a dataset of frontal ablation estimates for 49 tidewater glaciers in Greenland that have reliable near-terminus bathymetry data. Near-terminus volume change over the period 1987–2020 is determined using previously published datasets of terminus positions (TermPicks) together with ice thicknesses estimated from ArcticDEM, AeroDEM, and Bedmachine v5 bed topography. Assuming a vertical terminus geometry and uniform ice density, we estimate frontal ablation as the residual between mass flux towards the terminus taken from a published dataset and mass change due to changes in terminus position. The frontal ablation dataset offers opportunities for developing new insights into ice dynamics, including helping to improve numerical model hindcasting and projections

    Surface-bound FXIII enhances deposition and straightness of fibrin fibers

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    Cross-linked fibrous networks are central to maintaining the structural integrity and functional relevance of many biological and engineered materials. Fibrin networks are the building blocks of blood clots, mediators of tissue injury and repair, and synthetic wound sealants. Cross-linking of fibrin fibers is catalyzed by the activated form of transglutaminase enzyme FXIIIa, which becomes available in plasma but is also readily presented on the surface of activated platelets and macrophages. The contribution of surface-bound FXIIIa to fibrin structure has not been well understood. In this work, we investigated the role of surface-bound FXIIIa on the formation and structure of fibrin fibers from FXIII-deficient plasma by confining the cross-linking reactions to the surface of microspheres. Quantitative microscopy revealed that cross-linking on FXIIIa-coated surfaces facilitates fibrin deposition following a sigmoidal kinetics, and that these fibers were straighter, longer, and more numerous compared with uncross-linked fibers bound to surfaces coated with anti-fibrin antibody. Our results suggest that, by modifying local fibrin density and structure, surface-bound FXIIIa may play a significant role in the mechanobiology of hemostasis and inflammation

    Diverse residents\u27 experiences of policing and attitudes towards law enforcement: Findings from a large community-based survey in San José, California

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    Despite widespread debate on public safety policy, few studies explore diverse community members’ perspectives on safety and policing. This community-based participatory research study assessed perspectives on city spending, opinions about law enforcement policy, perspectives on police and safety, direct experiences with police, and perspectives on alternatives to policing in San José, California, one of the ten largest cities in the United States. Between July 27, 2021 – January 14, 2022, we conducted an online survey, available in 7 languages, and obtained 1,595 responses. Respondents supported increased funding for community safety resources (73%) and helping residents meet basic needs (67%). A majority of respondents felt policing in San José had serious problems, requiring major reform. Across a range of questions, sexual and gender minorities, younger people, African American/Black, Native American, Chicanx/Latinx/Hispanic respondents, and people with lower incomes had more negative attitudes towards and experiences with police compared to those who identify as men, heterosexual, older, White or Asian, or had higher incomes. There was strong support (72% − 82%) for four alternative-to-police policy proposals. As communities across the country grapple with how to achieve safety, especially for residents who are disproportionately harmed by police, community-based participatory research is a valuable tool for engaging, understanding, and mobilizing communities

    Learning by confusion: The phase diagram of the Holstein model

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    We employ the learning by confusion technique, an unsupervised machine learning approach for detecting phase transitions, to analyze quantum Monte Carlo simulations of the two-dimensional Holstein model - a fundamental model for electron-phonon interactions on a lattice. Utilizing a convolutional neural network, we conduct a series of binary classification tasks to identify Holstein critical points based on the neural network\u27s learning accuracy. We further evaluate the effectiveness of various training datasets, including snapshots of phonon fields and other measurements resolved in imaginary time, for predicting distinct phase transitions and crossovers. Our results culminate in the construction of the finite-temperature phase diagram of the Holstein model

    Detecting Fake Reviews Using Aspect-Based Sentiment Analysis and Graph Convolutional Networks

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    Online reviews significantly influence consumer behavior and business reputations. Detecting fake reviews is important for maintaining trust and integrity in these platforms. We present an aspect-based sentiment analysis approach, referred to as FakeDetectionGCN, to distinguish genuine feedback from deceptive content. The idea is to analyze sentiments related to specific aspects (features) within reviews. Graph convolutional networks are used to model the complex contextual dependencies in the review texts. Additionally, SenticNet, an external semantic resource, is integrated to enhance the understanding of sentiments in the reviews. This model is capable of identifying both human-generated (genuine) as well as computer-generated (fake) reviews. It has been evaluated on two types of datasets and has shown strong performance across both. Through this work, we contribute to the effective detection of fake reviews and maintaining a trustworthy online review ecosystem

    Reliability and Severity Levels of the Voice-Related Experiences of Nonbinary Individuals

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    Objectives: Clinicians providing gender-affirming communication services to nonbinary individuals often utilize client questionnaires. The Voice-related Experiences of Nonbinary Individuals (VENI) is the only published questionnaire exclusively for nonbinary clients. This questionnaire consists of 17 items that gain insight into the client\u27s self-perception of voice and voice-related concerns. According to Shefcik and Tsai (2023), the VENI\u27s content validity is good to excellent. This study evaluated the measure\u27s reliability through internal consistency and test-retest reliability analyses and created impact ratings to support interpretation of scores. Study Design: This study utilized an online survey-based design with test-retest administration. The initial survey was administered to evaluate internal consistency and create severity scores. The retest survey was administered 3-5 weeks after the initial survey to evaluate test-retest reliability. Methods: Fifty-five nonbinary participants with a desire to modify their voice and who were not receiving gender-affirming communication services completed the first survey. Respondents completed the VENI and self-reported the degree that their voice adversely impacts their daily life. Internal Consistency Coefficient (ICC) and item total correlations (ITC) were used to evaluate internal consistency. Thirty participants from the initial survey retook the VENI after 3-5 weeks. Intraclass correlation coefficient (ICCC), Pearson\u27s r, and standard error of measurement (SEM) were used to evaluate test-retest reliability. Results: ICC was α = 0.85 and ITCs ranged between r = 0.11 and 0.72. Severity scores were created through standard deviations from the mean, resulting in five classifications from “mild” to “severe.” Comparison of VENI scores between test and retest resulted in Pearson\u27s r = 0.89, P =\u3c 0.001, SEM = 3.03, and the ICCC for the measure was 0.88. Conclusion: The VENI has good internal consistency and strong test-retest reliability. Clients’ VENI scores can be interpreted using the SEM and impact rating classifications derived from the sample analyzed in this study. This improves clinicians’ ability to evaluate and monitor clients’ scores. This study supports the use of the VENI as a reliable tool for high-quality, individualized interventions in clinical and research purposes

    Temporal patterns of the introduced sponge Hymeniacidon perlevis (Montagu, 1814) in the Elkhorn Slough, California, USA

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    Hymeniacidon perlevis is a cosmopolitan sponge with a seasonal life cycle. We investigated seasonal and interannual dynamics of H. perlevis in Elkhorn Slough estuary, where it is an introduced species, and explored correlations between sponge cover and environmental conditions. We used sponge cover to estimate the potential effects of H. perlevis on its environment, and how those could vary across its seasonal life cycle. We found that recruitment is currently restricted to the upper estuary and while it varies annually, the frequency and density of sponge recruits have generally increased from 2007 to 2023. A seasonal life cycle was confirmed for Elkhorn Slough populations, consistent with other temperate populations of the species, with sponge cover peaking in October and declining to a minimum from March to May. Timelagged Spearman-ranked cross-correlations suggest that sponge cover correlated with warmer temperatures and lower dissolved oxygen at all sites, with a time lag of 2–4 months. Precipitation from severe winter storms in 2023 also coincided with declines in sponge cover. Over the course of two years, we estimated that H. perlevis biomass and potential for water filtration are greatest in fall—corresponding with peak cover, and weakest to nonexistent in the spring. Understanding the seasonal and interannual dynamics of the H. perlevis population in Elkhorn Slough can inform future approaches to manage or mitigate its ecological impacts

    Fairer Play: Addressing Challenges with Discretionary APC-Waiver Programs

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    Scholarly publishers are increasingly adopting pay-to-publish open access (OA) business models that levy Article Processing Charges (APCs) on the author side in order to make articles available OA on the reader side. Given APCs can be cost prohibitive, publishers have employed strategies to redress economic inequities: broadly, programs aimed at authors to fully or partially waive APCs and programs aimed at libraries, such as membership discounts and read-and-publish deals, to offset or lower the fees. Libraries have responded in kind by launching APC subvention funds, by joining the memberships, and by signing the read-and-publish deals. Yet, these strategies have limitations and challenges of their own. In this presentation, I focus in particular on publishers’ discretionary waiver programs. While recent guidelines from COPE (2025) and OASPA (2024) make recommendations to publishers, I discuss how libraries can play a role in reducing the onerousness of discretionary waiver programs on authors. My presentation will explain the basic contours of discretionary waivers, identify common and thorny features, and show how libraries can help place authors in a better position to receive discretionary waivers when they need them

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