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Winona State University Wellness Blog: 2013-2023, Winona State University Jan 2024

Winona State University Wellness Blog: 2013-2023, Winona State University

Winona State University Blogs

The Winona State University (WSU) Wellness blog includes articles and entries from February 2013-February 2023. Note: there may be format coding in the document.


Fire Severity Mediates Marten And Fisher Occurrence: Impacts Of The Dixie Fire On A Carnivore Community, Christopher James Collier Jan 2024

Fire Severity Mediates Marten And Fisher Occurrence: Impacts Of The Dixie Fire On A Carnivore Community, Christopher James Collier

Cal Poly Humboldt theses and projects

The consumption of an astounding one million acres resulted from California’s largest single fire to date, the 2021 Dixie Fire. The social and economic losses associated with the fire were immediately apparent, but the effects on wildlife remained unknown. While previous research has suggested mixed or low severity fire may be beneficial to certain wildlife species, the responses to megafires are poorly understood for many carnivores. To better understand these responses to severe fire, I used a random sampling design stratified by burn severity to survey in and around the Dixie Fire footprint using baited camera stations. This allowed me …


Building Detailed And Accurate Whole-Plant Concepts: A Morphometrics-Informed Reconstruction Of A Zosterophyll From The Lower Devonian Of Wyoming, Samar R. El-Abdallah Jan 2024

Building Detailed And Accurate Whole-Plant Concepts: A Morphometrics-Informed Reconstruction Of A Zosterophyll From The Lower Devonian Of Wyoming, Samar R. El-Abdallah

Cal Poly Humboldt theses and projects

The fragmentary state of plant fossils and the modular organization of plants make whole-plant reconstructions of fossil species desirable and feasible. Such reconstructions are key for integrating fossil species in systematic studies. The ca. 410 Ma Beartooth Butte Formation of Wyoming (USA) hosts the only rich Early Devonian plant assemblages in western North America, which fills a major gap in the phytogeography of this interval. I construct a whole-plant concept for a new zosterophyll from the Beartooth Butte Formation based on a detailed morphometric study. More than 600 fragments of the new zosterophyll were observed and 200 of those were …


Factors Associated With Acoustic Bat Presence During Spring Emergence In The Appalachian Mountains Of Western Virginia, Emily Kirk Pody Jan 2024

Factors Associated With Acoustic Bat Presence During Spring Emergence In The Appalachian Mountains Of Western Virginia, Emily Kirk Pody

Theses, Dissertations and Capstones

Studies of threats that bats face during hibernation have increased in response to white-nose syndrome (WNS), a fungal disease that has ravaged North American bat populations. However, impacts of WNS on bat ecology during spring emergence, when bats are potentially recovering from infection and allocating resources for reproduction, is relatively understudied. As more bat species become listed at the federal and state level, the need to understand the factors associated with spring emergence is critical for improving conservation guidelines and habitat management practices. Acoustic monitoring is an efficient method for monitoring bat presence for prolonged periods of time, giving biologists …


When Brain Meets Artificial Intelligence, Lu Zhang Jan 2024

When Brain Meets Artificial Intelligence, Lu Zhang

Computer Science and Engineering Dissertations

When we review the history of development of artificial intelligence (AI), we will find that brain science plays a pivotal role in fostering breakthroughs in AI, such as artificial neural networks (ANNs). Today, AI has made remarkable strides, particularly with the emergence of large language models (LLMs), surpassing expectations and achieving human-level performance in certain tasks. Nonetheless, an insurmountable gap remains between AI and human intelligence. It is urgent to establish a bridge between brain science and AI, promoting their mutual enhancement and collaborations. This involve establishing connections from brain science to AI (brain-inspired AI), and reversely, from AI to …


Herbicide Management Alters Fungal Biomass And Community Composition In Great Lakes Coastal Wetlands, Erica Danae Lathers Jan 2024

Herbicide Management Alters Fungal Biomass And Community Composition In Great Lakes Coastal Wetlands, Erica Danae Lathers

Master's Theses and Doctoral Dissertations

Wetlands provide many ecosystem services, and invasive species and their management can alter these services. Plant responses to wetland management actions are typically monitored, but less is known about how soils respond. Phragmites australis, an invasive wetland plant, can alter soil conditions, potentially impacting soil microbial structure and function. We sampled soil communities in Great Lakes coastal wetlands in southeastern Michigan dominated by Phragmites and sites that had been previously invaded by Phragmites then treated with herbicide from 2011-2017, to understand how herbicide management alters soil fungal communities. We assessed microbial and fungal biomass, fungal community composition, greenhouse gas emissions, …


02-19-2024 Orsp Newsletter, Liz Williamson Jan 2024

02-19-2024 Orsp Newsletter, Liz Williamson

ORSP Newsletter

UM Library Training for Researchers, Kendra Sampey spotlight, School of Pharmacy's Research Day, MS Aerospace and Defense Symposium on March 29


Using Virus Like Particle Conjugates Of Synthetic Targeting Compounds To Deliver Chemotherapeutic Drugs To Cancer Stem Cells, Austen W. Kerzee Jan 2024

Using Virus Like Particle Conjugates Of Synthetic Targeting Compounds To Deliver Chemotherapeutic Drugs To Cancer Stem Cells, Austen W. Kerzee

Chemistry Theses

Cancer stem cells are a type of cell that have the properties of both cancer cells and stem cells. They can differentiate into other types of cancer cells, are resistant to conventional chemotherapeutics, and seem to contribute greatly to the metastasis and recurrence of cancer. Due to these properties, eliminating cancer stem cells would be greatly beneficial in the treatment of cancer. While there have been approved therapeutic methods for the removal of a few of the cancer stem cells types, treatment for most types of cancer stem cells are still in the experimental phase and have yet to be …


A Road Map For Place Based Collaboration For Conflict Reduction, Joseph L. Zecher Jan 2024

A Road Map For Place Based Collaboration For Conflict Reduction, Joseph L. Zecher

Undergraduate Theses, Professional Papers, and Capstone Artifacts

No abstract provided.


Can Multi-Species Plantings Alleviate Abiotic Stressors To Enhance Bald Cypress Restoration, Victoria S. Ellis, Taylor M. Sloey Jan 2024

Can Multi-Species Plantings Alleviate Abiotic Stressors To Enhance Bald Cypress Restoration, Victoria S. Ellis, Taylor M. Sloey

Biological Sciences Faculty Publications

Restoration researchers and practitioners alike advocate for novel restoration approaches, informed by ecological theories and principles, to enhance the likelihood of meeting restoration goals. Forested wetland restoration has historically focused on creating abiotic conditions that support the tolerance thresholds of desired species, but the stress gradient hypothesis provides guidance for potential new strategies that use biotic interactions to ameliorate stressful abiotic conditions. In this study, we tested whether multi-species planting approaches can be used to enhance the survival and growth of a target restoration tree species, Bald cypress, along multiple abiotic gradients. We conducted a fully factorial controlled greenhouse experiment …


Antibiotic Resistance In A Coastal River In Mississippi, Usa – Potential Drivers, Shuo Shen, Wei Wu, Eric A. Saillant, Darrell Jay Grimes Jan 2024

Antibiotic Resistance In A Coastal River In Mississippi, Usa – Potential Drivers, Shuo Shen, Wei Wu, Eric A. Saillant, Darrell Jay Grimes

Gulf and Caribbean Research

Wastewater treatment plants (WWTPs) are major sources of antibiotic resistant bacteria (ARB) and antibiotic resistance genes (ARGs) in water bodies. Most studies on the impact of WWTPs on antibiotic resistance have focused on freshwater systems, with little information on coastal and estuarine waters with variable salinity. This study monitored seasonal levels of ARGs at the effluent and downstream of the Pascagoula— Moss Point WWTP in the lower Pascagoula River, a coastal river in southeastern Mississippi, USA. Surface water samples were collected seasonally at upstream, outflow, and 3 downstream sites from February to November 2016. Bacterial resistance to sulfamethazine, tetracycline, and …


Special Issue Editorial: Business Innovation For The Sustainable Development Goals, Mohamed Saleem Nazmudeen, Fadzliwati Mohiddin, Stephen Singaraju, Seyed M Buhari Jan 2024

Special Issue Editorial: Business Innovation For The Sustainable Development Goals, Mohamed Saleem Nazmudeen, Fadzliwati Mohiddin, Stephen Singaraju, Seyed M Buhari

ASEAN Journal on Science and Technology for Development

Welcome to this special issue of the ASEAN Journal on Science and Technology for Development (AJSTD), focused on “Business Innovation for the Sustainable Development Goals (SDGs)." This collection features a robust ensemble of 30 papers that not only highlight innovative business practices across the ASEAN region but also align these innovations with the Sustainable Development Goals. These contributions span a diverse range of disciplines, grouped into five broad categories: Management and Strategy, Financial Innovations, Marketing and Consumer Behavior, Information Technology and Systems, and Environmental and Social Impact.


Smes’ Perspectives On The Benefits And Challenges Of Halal Certificate Application In Brunei Darussalam, Kamariah Ismail, Syahnur Farhana Haji Shahlehi, Vivi Nabilah Shaya Jan 2024

Smes’ Perspectives On The Benefits And Challenges Of Halal Certificate Application In Brunei Darussalam, Kamariah Ismail, Syahnur Farhana Haji Shahlehi, Vivi Nabilah Shaya

ASEAN Journal on Science and Technology for Development

The knowledge and research on SMEs and Halal-related studies in Brunei Darussalam are scant. Guided by the principles of Resource-Based View theory, this qualitative study aims to identify the benefits and challenges of Halal certificate application from the perspectives of Bruneian Halal food SMEs, as they obtain the Brunei’s Halal certificate and label. Based on the purposive and snowball sampling, four semi-structured interviews were conducted with business owners and managers in the Halal food industry. Government officials were also in-terviewed to enhance the findings. Thematic analysis, supplemented by secondary data, was employed for a comprehensive understanding. Four themes emerged, covering …


Fostering Corporate Resilience: Assessing Risk Management Committee Effectiveness In Malaysia’S Telecommunication And Media Sector Pre- And During The Covid-19, Flicia Rimin, Siti Rahayu Beli, Anastasiah Harbi, Imbarine Bujang, Jamaliah Said Jan 2024

Fostering Corporate Resilience: Assessing Risk Management Committee Effectiveness In Malaysia’S Telecommunication And Media Sector Pre- And During The Covid-19, Flicia Rimin, Siti Rahayu Beli, Anastasiah Harbi, Imbarine Bujang, Jamaliah Said

ASEAN Journal on Science and Technology for Development

The COVID-19 pandemic has significantly impacted organizations, underscoring the critical role of financial factors in determining performance. Maintaining a healthy financial stance during crises necessitates effective risk management, prompting the exploration of a Risk Management Committee (RMC) as a focal point for addressing risk issues and managing internal controls. A study spanning 2017 to 2021 assessed 11 listed companies in the Telecommunication and Media Sector, revealing that a combined RMC did not enhance financial performance, indicating its ineffectiveness during the crisis. The study advocates for a separate risk management committee due to the audit committee’s limitations in performing both functions. …


Creation Of A Digital Storage System For Genome Sequencing Metadata, Jacquelin W. Olexa Jan 2024

Creation Of A Digital Storage System For Genome Sequencing Metadata, Jacquelin W. Olexa

Undergraduate Theses, Professional Papers, and Capstone Artifacts

As the field of computational genomics continues to expand in both potential and application, it is now more imperative than ever to ensure that massive genetic sequencing datasets are properly stored in an accessible manner. This project sought to establish a practical, user-friendly, secure system for a genomics research lab (the Good Lab; thegoodlab.org) at the University of Montana. A MySQL database and connected web application was ruled the best configuration to maximize utility and accessibility for the lab’s researchers. Building the logical framework for the database, creating the server, and sourcing data occurred over several months. The dataset ranged …


Swosu Research And Scholarly Activity Fair 2024, Swosu Office Of Sponsored Programs Jan 2024

Swosu Research And Scholarly Activity Fair 2024, Swosu Office Of Sponsored Programs

SWOSU Research and Scholarly Activity Fair Programs

On behalf of the members of the University Research and Scholarly Activity Committee (USRAC) and the Office of Sponsored Programs (OSP) at Southwestern Oklahoma State University (SWOSU) - Welcome to the Thirty-Second SWOSU Research and Scholarly Activity Fair! There are 61 poster presentations and 10 oral presentations involving over 100 student and faculty researchers, writers, presenters, artists, collaborators, and faculty sponsors encompassing activities from the SWOSU Departments of Biological Sciences, Chemistry & Physics, Engineering Technology, Kinesiology, Language & Literature, Mathematics, Music, Parks and Recreation Management, Pharmacy, Psychology, and Social Sciences.


Factors That Influence Small Mammal Long Bone Morphology: An Analysis Of The Femora, Tibiae, And Humeri Of The Eastern Gray Squirrel (Sciurus Carolinensis), Tyler Everette Blake Jan 2024

Factors That Influence Small Mammal Long Bone Morphology: An Analysis Of The Femora, Tibiae, And Humeri Of The Eastern Gray Squirrel (Sciurus Carolinensis), Tyler Everette Blake

Theses, Dissertations and Capstones

The goal of this study is to examine the effect of urbanization and latitude on bone morphology, specifically limb length and bone density among gray squirrels endemic to the eastern United States. This study’s hypotheses are as follows: gray squirrels occupying lower latitudes will have larger body sizes and longer limbs relative to body size than those at higher latitudes following Bergmann’s and Allen’s rules. Further, squirrels in urban habitats will have greater bone density than those in rural habitats. Results show moderate correlation between body mass and respective proxies and latitude following Bergmann’s rule. Weak correlations were found between …


The Comparison Of Different Wetland Fish Assemblages Over Time, Robert Edward Adelstein Jan 2024

The Comparison Of Different Wetland Fish Assemblages Over Time, Robert Edward Adelstein

Theses, Dissertations and Capstones

Wetlands provide essential ecosystem services. Historically, we have drained and filled 73% of wetlands for agricultural use throughout the United States from the 1780s to the 1980s (Dahl, 1990). A nationwide focus on restoring wetlands has since occurred. Literature on restored/mitigated wetlands is rife with examples that do and do not support the same ecosystem services as natural wetlands (Langston, 1997; Meil, 2014). Restoration of wetlands occurred at the Green Bottom Wildlife Management Area (GBWMA) over several decades. Various sections of the wetland were classified by age, water depth, and vegetation. One hypothesis was that differences in fish assemblage would …


Language Models For Rare Disease Information Extraction: Empirical Insights And Model Comparisons, Shashank Gupta Jan 2024

Language Models For Rare Disease Information Extraction: Empirical Insights And Model Comparisons, Shashank Gupta

Theses and Dissertations--Computer Science

End-to-end relation extraction (E2ERE) is a crucial task in natural language processing (NLP) that involves identifying and classifying semantic relationships between entities in text. This thesis compares three paradigms for end-to-end relation extraction (E2ERE) in biomedicine, focusing on rare diseases with discontinuous and nested entities. We evaluate Named Entity Recognition (NER) to Relation Extraction (RE) pipelines, sequence-to-sequence models, and generative pre-trained transformer (GPT) models using the RareDis information extraction dataset. Our findings indicate that pipeline models are the most effective, followed closely by sequence-to-sequence models. GPT models, despite having eight times as many parameters, perform worse than sequence-to-sequence models and …


Plasmid-Borne Biosynthetic Gene Clusters Within A Permanently Stratified Marine Water Column, Paraskevi Mara, David Geller-Mcgrath, Elizabeth A. Suter, Gordon T. Taylor, Maria G. Pachiadaki, Virginia P. Edgcomb Jan 2024

Plasmid-Borne Biosynthetic Gene Clusters Within A Permanently Stratified Marine Water Column, Paraskevi Mara, David Geller-Mcgrath, Elizabeth A. Suter, Gordon T. Taylor, Maria G. Pachiadaki, Virginia P. Edgcomb

Faculty Publications: BCES

Plasmids are mobile genetic elements known to carry secondary metabolic genes that affect the fitness and survival of microbes in the environment. Well-studied cases of plasmidencoded secondary metabolic genes in marine habitats include toxin/antitoxin and antibiotic biosynthesis/resistance genes. Here, we examine metagenome-assembled genomes (MAGs) from the permanently-stratified water column of the Cariaco Basin for integrated plasmids that encode biosynthetic gene clusters of secondary metabolites (smBGCs). We identify 16 plasmid-borne smBGCs in MAGs associated primarily with Planctomycetota and Pseudomonadota that encode terpenesynthesizing genes, and genes for production of ribosomal and non-ribosomal peptides. These identified genes encode for secondary metabolites that are …


Assessing The Utility Of Breast Cancer Polygenic Risk Scores And Association With Clinical Factors In A Population Of Breast Cancer Patients, John L. Slunecka Jan 2024

Assessing The Utility Of Breast Cancer Polygenic Risk Scores And Association With Clinical Factors In A Population Of Breast Cancer Patients, John L. Slunecka

Dissertations and Theses

INTRODUCTION: Breast cancer (BC) is the most common cancer among women and is classified as a complex disease. Advances in population genomics have led to the development of polygenic risk scores (PRSs) with the potential to enhance current risk models, but replication is often limited. OBJECTIVE: We sought to assess the predictive capabilities of two high-powered BC PRSs in a sample population selected for breast cancer. In addition, the capacity of the PRSs to predict clinical variables that could improve BC screening and treatments was explored. METHODS: Two published PRS algorithms (313 vs 3820) were used to score female subjects …


Sedimentary, Claire E. Sullivan Jan 2024

Sedimentary, Claire E. Sullivan

Senior Projects Spring 2024

S E D I M E N T A R Y is a mixed-media exploration of the layers and connections between the synthetic and natural world -- Where do the natural and built environments begin and end? In what ways might natural elements and man-made materials mimic or defy one another? What aesthetic, economic, or sustainable possibilities can be unearthed when nature's laws and patterns are applied to our calculated, built environment? Most importantly, how responsible must we hold ourselves and one other for our particular interactions with and impact on our environment? S E D I M E N …


Assessing The Impact Of An Intervention To Build Food Agency During Emerging Adulthood, Amy Finley Jan 2024

Assessing The Impact Of An Intervention To Build Food Agency During Emerging Adulthood, Amy Finley

Graduate College Dissertations and Theses

Agriculture is an ancient human activity that has always changed the Earth. But the scale and scope of modern, industrialized agriculture is producing emergent problems in the food system, like unprecedented environmental degradation and high-calorie nutrient-poor diets that are driving poor health outcomes. Increasing cooking skills and the frequency of home cooking have been proposed as solutions to escalating rates of nutrition-related public health problems and may also be important to meeting diet-related sustainability goals like reducing meat consumption. Subsequently, the overarching aim of this thesis is to situate the importance of cooking as a strategy for food systems transformation, …


Entrepreneurial Behavior, Technology Adoption, And Climate Change Resilience: Evidence From Small And Medium-Scale Livestock And Maple Producers In Vermont, Dimagi Pitawala Jan 2024

Entrepreneurial Behavior, Technology Adoption, And Climate Change Resilience: Evidence From Small And Medium-Scale Livestock And Maple Producers In Vermont, Dimagi Pitawala

Graduate College Dissertations and Theses

Agriculture, particularly livestock and maple production, is at the core of Vermont’s identity, landscape, and economy. Although Vermont is famous for its unique small farms and exceptional maple syrup, more recently it has become known as one of the fastest-warming states in the United States, threatening the viability of the state’s vibrant agricultural sector. In addition to climate change, increasing farm consolidation, low farmgate prices, market competition, and changing consumer demands and lifestyles have begun to affect the viability of small and medium-scale livestock farms and maple operations. While numerous policies and programs seek to ensure the viability of these …


Agricultural Groundcover Update December 2023, Justin Laycock Jan 2024

Agricultural Groundcover Update December 2023, Justin Laycock

Natural resources published reports

Summary

  • About 96% of the grainbelt had adequate vegetative groundcover (more than 50%) to prevent wind erosion in December 2023.
  • In the northern half of the grainbelt, a larger-than-average area has 51–60% groundcover, which is expected to decrease to below 50% over the summer.
  • Just under 4% of the grainbelt (553,000 ha) had less than 50% groundcover, which is inadequate to prevent wind erosion. West Midlands Ag Soil Zone had the highest risk of wind erosion and 11.4% of this farmland had inadequate groundcover.
  • Less than 0.5% of the grainbelt had a high to very high risk of wind erosion …


Leveraging Redundancy As A Link Between Spreading Dynamics On And Of Networks, Felipe Xavier Costa Jan 2024

Leveraging Redundancy As A Link Between Spreading Dynamics On And Of Networks, Felipe Xavier Costa

Electronic Theses & Dissertations (2024 - present)

A constant quest in network science has been in the development of methods to identify the most relevant components in a dynamical system solely via the interaction structure amongst its subsystems. This information allows the development of control and intervention strategies in biochemical signaling and epidemic spreading. We highlight the relevant components in heterogeneous dynamical system by their patterns of redundancy, which can connect how dynamics affect network topology and which pathways are necessary to spreading phenomena on networks. In order to measure the redundancies in a large class of empirical systems, we develop the backbone of directed networks methodology, …


C. Compactum Acts As A Comprehensive Climate Archive And Ecological Foundation In The Labrador Sea, Sadie Heckman Jan 2024

C. Compactum Acts As A Comprehensive Climate Archive And Ecological Foundation In The Labrador Sea, Sadie Heckman

CMC Senior Theses

Clathromorphum compactum, a species of crustose coralline algae (CCA), is incredibly valuable for the future of high latitude ocean health, both as a comprehensive archive of changing ocean conditions, and ecologically as a foundational species for promoting biodiversity. Previous work establishes C. compactum as an effective climate proxy, and its life history provides several advantages for this use. C. compactum grow in nongeniculate, generally radial formations on hard substrates, over a wide distribution in mid-to-high latitude oceans and at subtidal depth ranges. Indeterminate growth leads to extreme longevity in C. compactum (Halfar et al., 2008), and growth rates are relatively …


Soil And Fertiliser Management For Orchards In The Manjimup District, Neil Lantzke, Simon Yeap, Lukasz Kotula, B Goldspink, Valeria Almeida Lima, John Kammann Jan 2024

Soil And Fertiliser Management For Orchards In The Manjimup District, Neil Lantzke, Simon Yeap, Lukasz Kotula, B Goldspink, Valeria Almeida Lima, John Kammann

Horticulture research reports

This publication aims to give orchardists a broad understanding of the soils in the Manjimup district. It provides information on soil and fertiliser management that will assist in the sustainable production of fruit crops. This document was prepared for a Soils Course for horticulturalists, that was held in September 2023 at Manjimup Horticultural Research Centre.

The Manjimup local government area (LGA) is the most important horticultural district in Western Australia, particularly for fruit and in 2020 the total value of horticultural production was valued at $236 million (Figure 1). Avocados and apples were the most valuable horticultural crops, valued at …


Prevalence Of Resistant Escherichia Coli Isolated From Local Meats Sold In Tema Metropolis, Ghana, Frederick Adzitey, Innocent Allan Anachinaba, Charles Addo-Quaye Brown, Nurul Huda, Masmuniri Rambli Jan 2024

Prevalence Of Resistant Escherichia Coli Isolated From Local Meats Sold In Tema Metropolis, Ghana, Frederick Adzitey, Innocent Allan Anachinaba, Charles Addo-Quaye Brown, Nurul Huda, Masmuniri Rambli

ASEAN Journal on Science and Technology for Development

Contamination of meat by Escherichia coli (E. coli) can take its source from the live animal or by cross contamination. The study determined the prevalence of resistance of E. coli isolated from locally produced meats in the Tema Metropolis. Beef (n=200), chicken (n=200) and pork (n=200) were randomly selected and evaluated for the presence of E. coli using the procedure in the Bacteriological Analytical Manual of USA-FDA. The disc diffusion method was used for antibiotic susceptibility test of E. coli (n=55) isolates. Locally produced beef (67%), chicken (41%) and pork (23%) were contaminated by E. coli. Escherichia coli isolates were …


The Conceptual Review On The Effect Of Corporate Governance Monitoring Mechanisms On Tax Avoidance, Eveana Mosuin, Nor Balkish Zakaria, Yvonne Joseph Ason Jan 2024

The Conceptual Review On The Effect Of Corporate Governance Monitoring Mechanisms On Tax Avoidance, Eveana Mosuin, Nor Balkish Zakaria, Yvonne Joseph Ason

ASEAN Journal on Science and Technology for Development

Taxes are the primary source of revenue for many nations in order to increase budget revenues and fund national development. Taxation serves multiple purposes because it can positively impact a nation's investment, education, social and economic development. However, tax authorities require assistance with the issue of tax non-compliance, which impedes tax administration and collection. One of the categories of tax non-compliance is tax avoidance, which is one of the company's strategies for legally reducing its tax burden by exploiting loopholes in tax regulations to minimise tax liability. Tax avoidance is when a company follows a particular tax strategy in the …