Digital Commons Network^™

Transfer Pricing Dispute Resolution: How Feasible Is The Implementation Of Safe Harbors In Indonesia?, Daniel Edgar Hirasma Saragi, Antonius Ragil Kuncoro

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to explore the feasibility of implementing safe harbors in transfer pricing regulations in Indonesia. Safe harbors are alternative tax policies for taxpayers on specific transactions, which can exempt them from general provisions if meets certain specific regulations set by the tax authority (United Nations, 2017). Using a qualitative methodology, this study explores data from various literature and the results of interviews with experts in the field of transfer pricing. Moreover, this research utilizes interpretative paradigm, inductive approach, and descriptive study. With the help of NVIVO software, the researcher conducted a thematic analysis of the data obtained. This …

Consumer Perceptions Of Diversity, Equity And Inclusion In A Heritage Beauty Branding: Pathways To Brand Image, Connection, Love, And Loyalty, Nuzul Riska, Anni Rahimah, Kadarisman Hidayat

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In an increasingly competitive and socially conscious marketplace, Diversity, Equity, and Inclusion (DEI) initiatives are emerging as powerful strategic tools for brand differentiation and consumer engagement. This study investigates the influence of DEI-driven marketing strategies on brand image and brand connection, and their subsequent impact on brand loyalty, with brand love examined as a moderating variable within the beauty industry. Employing a quantitative, explanatory research design, data were collected from 250 respondents using purposive sampling and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that DEI significantly enhances both brand image and brand connection. While brand …

Politics Of Maritime Security Governance: Institutional Fragmentation, Securitization And Community Engagement In Decentralized Border Area Of Indonesia, Suhirwan Suhirwan, Siswo Hadi Sumantri, Lukman Yudho Prakoso, Ahmad Gafuri Dohamid

Jurnal Wacana Politik

ABSTRACT. Decentralized archipelagic states face governance challenges in translating national security frameworks into localized institutional practices. This paper analyses the formalization of coastal community participation into maritime security governance in Batam, Indonesia through multi-layered political mechanisms. The study uses a qualitative case study design incorporating insights from securitization theory and multi-level governance frameworks. Data were collected between March and July 2025, comprising 18 semi-structured interviews, policy document analysis, mapping of institutional coordination, and field observations. The findings reveal a persistent multi-level securitization gap: national threat narratives, particularly those articulated in terms of sovereignty, have not been proportionally translated into regional …

Evaluation Of Disaster Mitigation Policy Implementation And Public Health Integration Through The “Sipatokkong” Program In Strengthening Tourism Village Resilience, Nurul Azisah Sahrani, Andi Alif Raihan Analta

Journal of Indonesian Health Policy and Administration

Disaster risks in tourism villages are increasing, generating multidimensional impacts on environmental, economic, institutional, and public health. In late 2024, Mattabulu Tourism Village experienced an 83% decline in tourist visits following a series of disasters, disrupting tourism activities and weakening local governance capacity. This study uses a qualitative case study design to evaluate disaster mitigation policy implementation through the “Sipatokkong” Program. Evaluation applied four Organisation for Economic Co-operation and Development–Development Assistance Committee (OECD-DAC) criteria: relevance, effectiveness, impact, and sustainability, operationalized through policy implementation, street-level bureaucracy, and collaborative governance frameworks. Data were obtained from five documents and non-participatory field observations conducted …

Enhancing Visitor Experiences Through Storytelling In Interpretive Tour Guiding, Naoko Yamada

International Journal of Tour Guiding and Visitor Attraction Research

Heritage interpretation enables visitors to make sense of their experiences by communicating meaningful messages at natural and cultural heritage sites. By fostering understanding, appreciation, and personal relevance, interpretation enriches visitor experiences and encourages responsible attitudes and behaviors. Among various interpretive approaches, storytelling has emerged as a particularly promising means of achieving these outcomes. However, research examining how storytelling enriches heritage interpretation and promotes deeper visitor engagement remains limited. This conceptual paper synthesizes literature from storytelling, psychology, marketing, tourism, and heritage interpretation to develop a framework explaining how storytelling influences interpretive outcomes. The framework proposes that story elements activate psychological mechanisms, …

Assessment Of Nigeria's Military's Efforts In Combating Boko Haram Terrorism (2015-2023), Adedoyin Jolaade Omede, Oluwafemi Babatunde Oladimeji

Journal of Peace, Conflict, and Security Studies

This study assessed the Nigerian military’s efforts in combat against Boko Haram's terrorism between 2015 and 2023. This study adopted a qualitative methodology. Secondary data was utilised, and the data was analysed using content analysis to achieve the objectives of this study. The key findings are: initially, the Western states particularly the US hesitated to give Nigeria support against Boko Haram due to Herskovits Factor and human rights (Leahy Law) concerns but later in 2015, they provided military aid and financial support alongside other international actors; there was a decline in Boko Haram’s attacks and fatalities between 2015 and 2023 …

Perceived Susceptibility And Automatic Compliance In Indonesia's Triple Elimination Screening: A Mixed-Methods Study, Ratna Dewi Puspita Sari, Josef Maria Seno Adjie

Journal of Indonesian Health Policy and Administration

Despite global commitments to eliminating mother-to-child transmission of human immunodeficiency virus, syphilis, and hepatitis B, gaps remain in understanding the behavioral and systemic drivers of screening coverage in decentralized health systems such as Indonesia. This study aimed to analyze individual behavioral determinants and structural health system barriers affecting triple elimination screening coverage among pregnant women, focusing on perceived susceptibility and automatic compliance. A mixed-methods sequential explanatory study was conducted in Central Jakarta, Surabaya, and Karawang. The quantitative phase involved a cross-sectional survey of 1,224 pregnant women, with Health Belief Model variables analyzed using logistic regression. The qualitative phase comprised three …

Developing A Climate-Adaptive Public Service Framework For Sustainable Agriculture: Preliminary Evidence From A Disaster-Prone Village In Indonesia, Susila Susila, Rizky Aditya Surya Pratama, Muhammad Daud Yusuf, Diah Apriliani

Jurnal Wacana Politik

Artikel ini bertujuan mengkaji bagaimana pelayanan publik tingkat desa dapat diintegrasikan dengan Climate-Resilient Agriculture (CRA) untuk mendukung kapasitas adaptasi petani di kawasan rawan bencana hidrometeorologi di Jawa Barat, Indonesia, serta mengidentifikasi dimensi kandidat bagi kerangka Climate-Adaptive Public Service for Sustainable Agriculture (CAPSSA). Menggunakan desain studi kasus kualitatif eksploratif yang dilandasi tinjauan literatur terstruktur dan analisis dokumen kebijakan, penelitian ini menghimpun wawancara semi-terstruktur dengan empat informan di Desa Cibiru Wetan, Kecamatan Cileunyi, Kabupaten Bandung—Kepala Desa, Kepala Dusun, Ketua RW, dan anggota kelompok tani setempat—disertai kajian dokumen kebijakan kebencanaan dan pertanian tingkat kabupaten dan provinsi yang tersedia untuk publik. Analisis awal menemukan …

Why Do Indonesians Travel Abroad For Medical Treatment? A Qualitative Phenomenological Study, Lucky Sarjono Buranda, Aries Wahyuningsih, Steven Busby

Journal of Indonesian Health Policy and Administration

More than one million Indonesian citizens travel abroad for medical treatment each year, generating financial transactions exceeding IDR 180 trillion (USD 11.5 billion). This study aimed to explore the reasons why Indonesians seek medical treatment overseas. A qualitative phenomenological approach was employed using in-depth interviews with Indonesian citizens who had received or were currently receiving medical treatment outside Indonesia. All interviews were recorded, transcribed, and analyzed through coding to identify themes, subthemes, and related properties. Interviews were conducted with 18 participants from three major Indonesian cities (Makassar, Surabaya, and Batam), as well as individuals receiving treatment in Singapore and Malaysia. …

Reducing Drag Of Vehicles With Half-Stepped Cylinder Surfaces Part I: Numerical Optimization, Ryan Moffit, Hamid Rahai, Komal Gada

Mineta Transportation Institute

Aerodynamic drag is a major source of energy loss for vehicles, increasing fuel consumption, reducing the driving range of electric vehicles, and contributing to greenhouse gas emissions. For a vehicle, the major components of its drag are pressure and viscous drag. Engineers have developed a variety of strategies to reduce drag, including streamlined vehicle designs, surface modifications, and devices that alter airflow around the vehicle. This research focuses on reducing the viscous drag. Specifically, this study investigates whether microscopic surface features called half-stepped cylinder arrays can reduce skin friction by altering the turbulent boundary layer and promoting smoother airflow near …

Transforming Military Spectrum Management With Spectrack, Rachel Mccoy, Rafa Gould, Abby Fornadel

James Madison Undergraduate Research Journal (JMURJ)

The U.S. military faces operational and financial challenges due to inefficient electromagnetic spectrum
management. This poster and accompanying research statement introduce our minimum viable product, SpecTrack, which we created in response to a challenge presented by the U.S. Department of Defense's Joint Spectrum Agency. SpecTrack centralizes and visualizes spectrum requests to offer insights, streamline communication, and reduce costs. It integrates with current tools like Spectrum XXI and HUNSWDO while enhancing usability through a visual Common Operating Picture (COP). Our user-centered design process included stakeholder interviews and site visits to Germany. The result: a scalable platform that modernizes and simplifies military …

Ai-Based Environmental Code Checking Tool For Sustainability Best Management Practices Of Infrastructure Construction Projects, Joseph J. Kim, Pooja D. Chavan

Mineta Transportation Institute

Infrastructure construction and operation are major contributors to global greenhouse gas emissions, which account for approximately one-third of global CO₂ emissions and add to long-term environmental and air quality challenges. Sustainability rating systems such as Envision for infrastructure construction projects provide structured guidance to help teams reduce these impacts, but verifying compliance requires reviewing large volumes of project documents by hand, making the process time consuming and difficult to scale. Therefore, this research develops an AI-based environmental code checking tool that automates the interpretation of project documents and evaluates compliance on lifecycle GHG assessment under Credit CR1.2 of Envision—in other …

Sensing Safety: Developing A Flexible, Portable Alcohol Detection Patch For Community Wellness, Ava Hedayatipour, Ryan Huynh, Wahaab Ademola

Mineta Transportation Institute

Alcohol-impaired driving remains one of the leading causes of traffic fatalities and serious injuries in the United States, posing significant challenges to transportation safety and imposing substantial social and economic costs. Although breathalyzers and wearable alcohol monitoring devices can help detect alcohol consumption, many existing technologies are expensive, bulky, or impractical for continuous, long-term monitoring. This study investigates a lowcost electrochemical sensing platform that could support future wearable alcohol monitoring systems for transportation safety applications. Specifically, the report presents the design, fabrication, and experimental evaluation of a custom screen-printed electrode (SPE) integrated with the Texas Instruments LMP91000 potentiostat. Each disposable …

Hands-On Ransomware: An Experiential Wannacry Case Study For Undergraduate Cybersecurity Education, Eli Creek Richmond, Thomas R. Devine

Military Cyber Affairs

Ransomware represents one of the most disruptive threats in the cyber landscape, yet hands-on malware analysis remains rare in undergraduate cybersecurity curricula. This paper presents the design, implementation, and evaluation of an experiential learning module centered on the WannaCry ransomware case study, deployed in a senior-level course at West Virginia University. Students performed static and dynamic analysis using industry-standard tools. Pre- and post-module assessments demonstrated measurable gains in self-reported competency across seven technical dimensions. The module's competencies align directly with DoD Cyber Workforce Framework Work Role 212, Cyber Defense Forensics Analyst, supporting education-to-workforce pipeline development.

From Framework To Toolchain: Implementing Zero Trust Architecture In Cloud-Native Environments For Dow Compliance, Shelby C. Snyder

Military Cyber Affairs

Federal agencies face a fiscal year 2027 target for enterprise-wide Zero Trust deployment, but NIST SP 800-207A defines logical components without identifying the Kubernetes technologies that implement them. This paper proposes a three-tier mapping of the Policy Engine, Policy Administrator, and Policy Enforcement Point to service mesh, microsegmentation, and perimeter tooling, stating the criteria by which each component is classified. It then applies a defined rubric to six Zero Trust vendors across component alignment, Kubernetes capability, federal authorization posture, and evidence quality, finding that no single vendor covers all three tiers. The mapping is a testable architectural proposition; a Stage …

The Future Of Transit, Adam Cohen

Mineta Transportation Institute

Public transit agencies are adapting to a post-pandemic operating environment characterized by hybrid work, more dispersed travel demand, workforce constraints, and persistent fiscal pressures. This perspective paper examines how transit agencies, such as the Santa Clara Valley Transportation Authority (VTA), can strengthen ridership while improving the financial sustainability and long-term resilience of its transit system. The analysis synthesizes peer-reviewed research, government and industry reports, publicly available data, transit agency case studies, and expert interviews with thought leaders. The findings indicate that reliability, travel time, frequency, and customer experience remain fundamental drivers of transit use, but that traditional peak-oriented service planning …

Construction Of Innovation Culture With Chinese Characteristics For The New Era: Historical Evolution, Realistic Challenges And Optimization Pathways, Yixiao Pan, Li Zhang, Jiani Zhang, Xiaoming Sheng

Bulletin of Chinese Academy of Sciences (Chinese Version)

The ability of scientific and technological innovation represents a nation’s core competitiveness, and the construction of an innovation culture serves as the fundamental guarantee for consolidating and enhancing innovation capabilities. The innovation culture with Chinese characteristics has gradually taken shape in the long-term practice of China’s scientific and technological development, going through stages such as germination and foundation-laying, gradual formation, strategic deepening, and high-quality development. It features distinct characteristics such as a people-centered approach, self-reliance and self-improvement, openness and collaboration, as well as creation and sharing, which significantly differ from Western innovation cultures. Currently, international scientific and technological competition is …

Rationale, Key Issues, And Pathways For China’S Polar Fisheries Development, Yichong Dong, Chuwei Wang, Jingmei Li

Bulletin of Chinese Academy of Sciences (Chinese Version)

Polar fisheries are a strategic issue that requires forward-looking planning for China’s efforts to build a strong maritime country and participate in global ocean governance. This study examines the roles of polar fisheries in relation to climate change, the greater food approach, safeguarding maritime rights and interests, and the transformation of marine fisheries, and explains the rationale for China’s polar fisheries development. It argues that China still faces weaknesses in key areas, including scientific evidence generation, equipment and technological support, whole-industry-chain coordination, and the design of institutional solutions. Accordingly, the study proposes pathways for polar fisheries development, including building a …

On-Device Computing Systems For Embodied Ai: Current Research Status And Strategic Directions, Shaoshan Liu, Zhenhua Zhu, Yiming Gan, Yu Wang, Yuan Xie

Bulletin of Chinese Academy of Sciences (Chinese Version)

Embodied AI is emerging as a key paradigm empowering general-purpose autonomy, but it requires on-device computing systems that simultaneously support high-throughput “cognition–planning” tasks and millisecond-level real-time “perception–control” loops. Converging solutions now coalesce around three pillars: (1) dataflow- and chiplet-based architectures, (2) memory-centric heterogeneous dies, and (3) RISC-V customizable cores with open tool-chains. This study distills the latest technical progress, pinpoints the remaining core technical bottlenecks, and charts an actionable course for academia, industry, and policymakers. The study calls for unified benchmarking and standardization, open-source software–hardware ecosystems, memory-centric dataflow architectures, and efficient on-device deployment of embodied foundation models. Finally, it outlines …

Construction And Application Of Clinical Evidence Framework For Brain-Computer Interface, Wenxiu Qi, Cheng Zhou

Bulletin of Chinese Academy of Sciences (Chinese Version)

Brain-computer interface systems are emerging neurotechnologies that are gradually moving from laboratory research toward clinical application. However, their inherent features, including small sample sizes, heterogeneous technical pathways, and rapid product iteration, make it difficult to integrate safety and efficacy data across studies or to conduct meaningful cross-study comparisons. These challenges not only hinder the cumulative development of evidence in evidence-based medicine, but also complicate the assessment of clinical access and regulatory review. In addition, subjective evidence, such as patient experience, remains insufficiently captured in existing evaluation frameworks. It is therefore necessary to examine the structure of evidence for brain-computer interface …

Public Sector Experiences Of Disruptions In The Psychological Contract: The Influence Of Ideological Currency And Digital Transformation On Public Servants, Willemijn Van Haeften, Xander Lub, Pascal Ravesteijn, Pascale Peters

Communications of the IIMA

Digital transformation is reshaping public-sector work and may alter how public servants evaluate their psychological contract with their employer. This research-in-progress examines how critical incidents associated with digital transformation disrupt psychological contracts and how ideological currency, the perceived commitment to valued societal causes or principles, shapes subsequent trajectories toward renegotiation, repair, or exit. The study uses a qualitative phenomenological design based on semi-structured interviews with 20 employees from five Dutch municipalities experiencing transformation-related changes. The Critical Incident Technique is combined with the dynamic psychological contract phase model to reconstruct disruption trajectories, while thematic analysis identifies recurring patterns across cases. Preliminary …

Are We Prepared? A Qualitative Multiple Case Study On Multijurisdictional Readiness And Response Capabilities For Atypical Complex Coordinated Incidents Involving Mass-Casualty Cbrne Threats In The State Of Washington, Christopher J. Gard

Doctoral Dissertations and Projects

Complex coordinated terrorist attacks involving chemical, biological, radiological, nuclear, and explosive (CBRNE) elements, along with active shooter threats, pose significant challenges for first-responding law enforcement officers. Responding to active threats where civilian lives are at immediate risk of serious injury or death requires an immediate, decisive response from the initial officers on the scene. When responders learn that perpetrators have dispersed one or more CBRNE-related weapons during an ongoing violent spree, on-site law enforcement personnel must be appropriately trained and adequately equipped to quickly and decisively confront and neutralize the attacker(s). Because prolonged federal CBRNE response assets can be delayed …

Resilient Ethical Governance By Design: Building Resilience For Future-Ready Smart Cities Against Emerging Technology Disruptions In Public Sector – A Case Study Of Dallas Smart City, Emmanuel Asamoah Asare

Doctoral Dissertations and Projects

This dissertation examines how Dallas’s smart city strategic policies foster resilience against disruptions associated with emerging technologies, particularly artificial intelligence and Internet of Things systems. Using a convergent mixed-methods comparative case study, Dallas serves as the primary case, Austin serves as a U.S. municipal comparator, and Barcelona serves as a qualitative benchmark for ethical and trust-centered smart city governance. The study integrates document analysis, broadband and digital equity indicators, stakeholder engagement evidence, and exploratory quantitative comparisons to assess how governance adaptability, preparedness, functionality, equity, and stakeholder trust shape resilience outcomes.

The findings provide partial support for the study’s hypotheses. Dallas …

The Effect Of Mental Health Check-Ins On Stigma And Symptoms Of Anxiety, Depression, And Post-Traumatic Stress, Benjamin Joseph Boeke

Doctoral Dissertations and Projects

This applied quantitative study examined whether participation in structured mental health check-ins was associated with self-stigma toward seeking psychological help and reported symptoms of anxiety, post-traumatic stress, and depression among law enforcement officers. Using a cross-sectional, nonexperimental comparative design, anonymous survey data were collected from 130 active sworn officers across 10 small and mid-sized Iowa law enforcement agencies. The agencies included those with and without mandatory check-in policies; primary comparisons were based on officers’ reported participation in at least one check-in. Measures included the Self-Stigma of Seeking Help Scale, Generalized Anxiety Disorder-7, PTSD Checklist for DSM-5, and Patient Health Questionnaire-9. …

From Monopoly To Orchestration: The Hilltop And Farm Youth And The Changing Organization Of State Coercion - The Israeli Case, Idan Yaron

Emancipations: A Journal of Critical Social Analysis

Drawing on more than a decade of ethnographic fieldwork – as a social anthropologist, studying the Far Right in Israel, on the ground, and through intimate and prolonged relationships with opinion leaders and rank-and-file activists – this essay examines the Hilltop and Farm Youth in the West Bank to reconsider Charles Tilly's influential account of state formation and the organization of coercion. It asks a simple but troubling question: why would a powerful modern state, fully capable of suppressing autonomous violent actors, sometimes allow them to persist? I argue that Tilly's theory should be confirmed, adapted, and amended. His fundamental …

Book Review: The Coming Storm: Power, Conflict, And Warnings From History, Jadwiga Biskupska

Parameters Bookshelf – Online Book Reviews

Author: Odd Arne Westad

Reviewed by: Jadwiga Biskupska, Harold K. Johnson Chair of Military History, US Army War College

A historian’s warning on how great powers stumble into war, this study draws sharp lessons from the past for today’s fragile global order. As rival powers rise and tensions mount, it reveals how missteps and misperceptions can turn regional crises into global catastrophe—and how leaders might navigate a shifting balance of power without repeating the failures that once reshaped the world.

©2026 Jadwiga Biskupska

Book Review: The Weight Of Sand: My 450 Days Held Hostage In The Sahara, Michael Margolius

Parameters Bookshelf – Online Book Reviews

Author: Edith Blais

Reviewed by Commander Michael Margolius, US Navy, professor, US Army War College, and former J3 of the Joint Personnel Recovery Agency

In his review of The Weight of Sand: My 450 Days Held Hostage in the Sahara, Michael Margolius views the ordeal faced by author Edith Blais through the lens of a personnel recovery agent. Blais and her boyfriend were kidnapped and held for 15 months by Jama’at Nusrat al-Islam wal-Muslimin gunmen. Margolius points out the many small and practical things that helped Blais survive and how her story can help agencies learn from her experience to …

Book Review: Nexus: A Brief History Of Information Networks From The Stone Age To Ai, David R. Leard

Parameters Bookshelf – Online Book Reviews

Author: Yuval Noah Harari

Reviewed by Colonel Daniel R. Leard, US Army War College Fellow at Princeton University

Built on the ideas that stories are important and bind civilizations, which results in human societies working as information networks, Nexus: A Brief History of Information Networks from the Stone Age to AI, by Yuval Noah Harari, is the third book exploring the evolution of humanity. Harari unpacks the idea that the networks people create have flaws and people tend to exploit these flaws to misuse power. Though the topic is heavy, the reviewer notes, Harari “presents deeply complex issues in …

Analysis Of Tiktok Content Marketing Strategy In Building Brand Awarness For Sana Tour Trekking Tour, Sechan Shamic

Journal of Indonesian Tourism and Policy Studies

The paradigm shift in tourist behavior post-COVID-19 has altered market preferences from mass tourism toward a more personalized and quality-oriented special interest tourism, such as outdoor trekking. This phenomenon compels micro-enterprises like Sana Tour to transition their marketing strategies into the digital ecosystem to build brand awareness. This study aims to analyze the organic content packaging formulas on the @sanatourtrekkingbogor TikTok account, map the customer journey path using the 5A Customer Journey framework, and identify the supporting and inhibiting factors of content effectiveness. The research approach employed is qualitative descriptive utilizing Robert Kozinets' Netnography model. Data were gathered through in-depth …

Resilient By Design: Reforming Medical Logistics To Support Global Operations, Michael Ackman, Jonathan Fowler

Joint Force Quarterly

History has shown that global medical supply chains can be easily disrupted by war, disaster and of course pandemics. As we plan for global military operations and shift our focus from Counter-insurgency Operations (COIN) to Large Scale Combat Operations (LSCO) we need to ensure our medical supply chains are flexible, resilient and adaptable. In the current state, our ability to leverage the medical supplies of our Allies and Partners is difficult to achieve in peacetime, and very uncertain in the face of global conflict. We need real and effective solutions today so that we can build and refine a resilient …