Digital Commons Network^™

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part Ii), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.

Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.

Heutagogy In Education: Transforming The Learner Experience, Andrej Iliev, Nevena Serafimova, Anita Ilieva Nikolovska, Dimitar Bogatinov, Aleksandar Petrovski, Biljana Karovska

Journal of Peace, Conflict, and Security Studies

Heutagogy (pronounced hyoo-tuh-goh-jee), derived from the Greek word "heureske," meaning "to discover," is closely related to heuristic learning. Coined by Hase and Kenyon in 2000, heutagogy refers to self-determined learning that operates independently of traditional teaching structures. Unlike pedagogy and andragogy, which emphasize teacher-directed instruction, heutagogy shifts the focus to learner autonomy, allowing students to choose what and how they learn.

Heutagogy represents a shift from teacher-centered to learner-centered education, grounded in two key philosophical approaches: humanism and constructivism. Humanism places the learner at the center of the educational process, while constructivism emphasizes active, self-determined learning. Although andragogy, which focuses …

Curriculum Insertion Proposal For The Academic-Military Education: The Rising Of Unmanned Aerial Systems (Uas/Drones) In Modern Combat, Tiago Marques Dos Santos Filho

Journal of Peace, Conflict, and Security Studies

The use of drones in the latest generation of combat has revolutionized military operations, offering new tactical and strategic-operational capabilities. Based on the author's practical experience and reference literature, using UAS in urban combat, peacekeeping missions, and jungle operations has proven to be extremely effective, providing significant advantages in terms of intelligence, surveillance, reconnaissance, and air support. Equipped with high-resolution cameras and advanced sensors, drones allow the collection of real-time critical information, assisting quick and accurate decision-making. This background raises the question of whether it is relevant to formally address this topic in academic-military undergraduation. The main hypothesis, that the …

Reforming Military Curriculum In The Era Of Big Data: Case Study Of The Albanian Armed Forces Academy, Etleva Smaci Assoc Prof

Journal of Peace, Conflict, and Security Studies

The digital revolution and the emergence of Big Data have profoundly impacted modern military operations. As data becomes a strategic asset, military education must evolve to prepare officers not only for traditional combat but also for data driven decision-making.

This case study explores how the Albanian Armed Forces Academy can reform its military curriculum to meet the demands of the Big Data era. The analysis is based on a review of contemporary literature and a survey conducted among students enrolled in the technology program at the Faculty of Defense and Security.

Findings indicate that students perceive the integration of big …

The Potential Impact Of Simulation Based Learning In The Kosovo Security Force, Brikena Avdyli, Arbesa Zenuni

Journal of Peace, Conflict, and Security Studies

As the Kosovo Security Force (KSF) undergoes a strategic transformation into a fully operational military force, the need for modern and adaptive training methods has become increasingly urgent. While recent investments have focused on personnel growth, weapon procurement, and defense infrastructure, the integration of simulation-based learning (SBL) into training programs has not yet been considered. This study explores the potential of SBL - particularly virtual reality (VR), augmented reality (AR), and wargaming - as a tool for enhancing the readiness and adaptability of KSF personnel. Drawing on existing literature, the study evaluates the benefits and challenges of each technology in …

Itegration Of Emerging Technologies In Cybersecurity Education, Dimitar Bogatinov, Nevena Serafimova, Aleksandar Petrovski, Andrej Iliev, Biljana Karovska

Journal of Peace, Conflict, and Security Studies

Emerging technologies such as Artificial Intelligence (AI), Virtual Reality (VR) are revolutionizing cybersecurity education by offering immersive, interactive learning experiences tailored to the tech-savvy Generation Z and Alpha learners. Traditional educational methods are increasingly inadequate for preparing students to navigate the rapidly evolving cyber threat landscape.

Virtual labs, AI-driven tutors, and cyber training environments create dynamic learning opportunities where students can engage in realistic simulations to develop critical skills in threat detection, response, and mitigation. However, challenges such as high implementation costs, rapid technological advancements, and a shortage of qualified instructors complicate the integration of these technologies.

Despite these challenges, …

The Tax Adviser, Volume 6, Number 2, February 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended January 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Sec. 351 - Problems, Planning, And Procedures, Frank M. Burke Jr.

Tax Adviser

No abstract provided.

Washington Report: 1974 Legislative Wrap-Up, Joel M. Forster

Tax Adviser

No abstract provided.

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part I), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.

Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro

Tax Adviser

No abstract provided.

Military Academic-Scientific Production In Times Of Generative Ai: Ethical Boundaries And Challenges For Strategic Stability, Arlindo J. Barros Junior, Rômulo F. Santos, Weslei J. Batista

Journal of Peace, Conflict, and Security Studies

The adoption of emerging and disruptive technologies, which includes Artificial Intelligence (AI), has driven profound transformations across various sectors and in human behavior in recent years, permeating nearly all fields of knowledge. In this context, the use of AI as a tool to support academic-scientific production cannot be considered an exception. Additionally, there is a growing need for AI literacy for its users, for regulation and for the establishment of criteria to ensure these technologies are employed ethically and responsibly. In light of this global trend, the Brazilian Army has been seeking ways to regulate, manage, and optimize the use …

Simulation-Based Learning In Security Studies: A Rubric-Guided Approach To Nato–Russia Dynamics On The Korean Peninsula, Travis Morris, Yangmo Ku, Maggie Mitchell

Journal of Peace, Conflict, and Security Studies

This article examines the implementation and efficacy of a team-taught simulation-based learning series designed to deepen students’ understanding of NATO–Russia interactions on the Korean Peninsula. Drawing on the principles of Bloom’s Taxonomy and guided by a comprehensive rubric, this framework provides a structured, progressive approach to developing learners’ analytical, evaluative, and creative competencies. Through six sequential simulations using the SEERIST platform—culminating in strategic policy recommendations—students enhance their ability to recall foundational knowledge, apply complex concepts, analyze multifaceted scenarios, evaluate diverse outcomes, and propose innovative solutions. The article discusses theoretical underpinnings, the design and implementation of the simulation series, the associated …

‘Reflective Learning’ – Teaching The South African Military Academy Way, Jean Pierre Scherman Dr

Journal of Peace, Conflict, and Security Studies

Professional military education for young officers within the South African National Defence Force (SANDF) has since 1950 been vested within the South African Military Academy (SAMA), Faculty of Military Science, Stellenbosch University. As an all services academy, the SAMA houses student from all four arms of service that constitute the SANDF, namely the South African Army, Navy, Air Force and Medical Health Services. With such a vastly different student body, the five schools within the SAMA correspondingly cover an extremely varied field of study ranging from military law and military management to military psychology all the way to more traditional …

Modernizing Military Education In Kosovo: From Theory To Practice Through Innovation And Technology, Linda Ziberi, Dardan Syla

Journal of Peace, Conflict, and Security Studies

This paper examines the need for Kosovo's Military Academy (KMA) to modernize its education system, particularly its necessity to transition from a theory-based methodology to more modern and innovative teaching and training approaches that incorporate advanced technology. Despite ongoing institutional development, the Kosovo Military Academy continues to rely on traditional teaching methods, which limits its capacity to prepare cadets for the demands of modern military operations. Barriers such as limited funding, outdated infrastructure, and resistance to pedagogical change further complicate efforts to modernize.

To address these challenges, the paper advocates for the adoption of modern, learner-centered strategies, including Simulation and …

What Is The Point Of Reading War Literature In The Military Academy: Reflection Of Contemporary Warfare Through The Siege Motif In Serhiy Zhadan’S How Fire Descends: New And Selected Poems, Dong-Ha Seo

Journal of Peace, Conflict, and Security Studies

This study argues that war poetry, when critically read in military education, enables cadets to engage with the ethical, psychological, and human dimensions of war. Rather than serving as propaganda or glorification of battle, war poetry voices the unspoken suffering of soldiers and civilians and preserves the memory of trauma. Drawing on Nil Santiáñez’s recent work on the symbiosis between war and language, this article situates war writing as a space where questions of knowledge, ethics, and survival are inevitably confronted. In particular, the works of Serhiy Zhadan and Cho Ji-hoon demonstrate how poetry transforms urban conflict into a record …

The Greatest Victory: Teaching Strategy And Peace Through Negotiation, W. Chad Austin

Journal of Peace, Conflict, and Security Studies

This article examines how structured negotiation instruction, centered on the Circle of Value framework, enhances the critical and strategic thinking skills of cadets at the United States Air Force Academy (USAFA). Drawing on experiential learning, role-play simulations, and case studies—such as U.S.-China tensions over Taiwan—the article demonstrates how cadets apply integrative negotiation techniques to real-world geopolitical scenarios. The Circle of Value framework emphasizes interest-based negotiation, objective criteria, creative option generation, and the development of mutually beneficial outcomes. Through written analysis, live negotiation exercises, and reflective feedback, cadets build key competencies in communication, decision-making under pressure, and conflict resolution. The paper …

Language Alignment And Career Outcomes In International Military Education: A Study Of United States Military Academy Graduates, Erin Lemons

Journal of Peace, Conflict, and Security Studies

Host country/sending country language alignment is an understudied topic within the field of international military education. While individual-level language barriers are recognized, this study asks how national-level language proficiency levels can influence international military graduates’ retention. International cadets from countries with lower proficiency in the host nation’s language may be selected primarily for their language skills rather than their military potential. Moreover, the acquisition of the host nation’s language and culture during international cadets’ studies may increase the attractiveness of private-sector opportunities upon their return home. At the same time, countries with lower proficiency levels in the host language may …

Distributed Computing System Variations And Extensions, Christopher Doherty

Defensive Publications Series

This document describes variations and extensions of distributed computing systems that combine offline-first data synchronization, hierarchical artificial intelligence processing, multi-agent coordination, and predictive analytics. The disclosed variations represent obvious extensions to the core inventions and are published to establish prior art to prevent future patenting by third parties.

Randomized Subscriber Concealed Identifier, Joachim W. Walewski, Steffen Fries

Defensive Publications Series

This technical disclosure discusses the issue of static Subscriber Concealed Identifiers in 5G networks, which can lead to tracking of User Equipment during initial registrations. The proposed solution involves generating randomized SUCIs for each UE registration. By introducing a new structure for the SUCI, including random number generation, the tracking of User Equipment is made more challenging. This innovation aims to improve privacy for User Equipment in scenarios involving high-profile individuals and law enforcement etc.

In Extremis: An International Perspective On Military Leadership Training In Extreme Situations, Sarah Von Felten

Journal of Peace, Conflict, and Security Studies

This comparative study explores how military leadership is developed and executed in extreme situations across diverse national contexts, including Switzerland, South Africa, India, Israel, and Canada. Each country adapts its leadership training and doctrine based on historical experiences, operational demands, and institutional culture. While some militaries, like Canada, emphasize values-based leadership aligned with democratic principles, others, such as India, prioritize cultural ethos and leading by example. Conscription-based systems like Israel’s and Switzerland`s rely heavily on early, experiential leadership, while professional forces like South Africa focus on psychological resilience and adaptability. Training approaches range from academic and doctrinal frameworks to immersive, …

Editor's Note, Leandrit Mehmeti

Journal of Peace, Conflict, and Security Studies

This special issue of the Journal of Peace, Conflict and Security Studies (JPCSS) originates from the International Symposium of Military Academies (ISOMA) 2025, held in Prishtina, Kosovo, on November 11–13, 2025 and hosted by the Kosovo Defense Academy (KDA). The symposium convened scholars, military educators, policymakers, and practitioners from across the world to examine how military education can effectively adapt to the emerging demands and complexities of the twenty-first century. The overarching theme,“Adapting Military Education for 21st Century Challenges: Innovations in Teaching and Learning for Global Security”, encapsulates the necessity for transformation, interdisciplinary dialogue, and technological integration within modern defense …

Seasonal And Spatial Patterns Of Avian Assemblages In The Eastern Taiwan Strait: Implications For Offshore Wind Farm Development, Mei-Ling Bai, Chia-Hsiang Huang, Yu-Yi Lien

Marine Ornithology

The eastern Taiwan Strait, a region situated along the East Asian-Australasian Flyway and currently undergoing rapid offshore wind energy development, remains poorly studied with respect to its seabird assemblages. Through intensive vessel-based transect surveys conducted between 2014 and 2021, this study documented 22,187 birds from 105 species across 10 orders and 29 families. Migratory non-seabirds accounted for 55.2% of individuals and dominated the species richness, highlighting the region's importance for migratory pathways. Seabird density was relatively low, however, consistent with trends in other tropical regions, and this pattern may also reflect both environmental degradation and methodological differences in density estimation. …

Population Survey Of Southern Buller’S Albatross Thalassarche Bulleri Bulleri On The Solander Islands / Hautere, March 2024, Peter G. H. Frost, Barry G. Baker, Johannes H. Fischer, Paul M. Sagar

Marine Ornithology

An aerial photographic survey of the Southern Buller's Albatross Thalassarche bulleri bulleri population breeding on the Solander Islands / Hautere was undertaken on 09 March 2024, mid-way through the birds' incubation period. Overall, 6,761 individuals were counted: 6,215 (92%) on Great Solander and 546 (8%) on Little Solander. Of these, 4,213 were sitting on nests, 368 were partners to sitting birds, 573 were standing near empty nests, and 145 were apparently loafing. The status of the remaining 1,462 individuals (22% of the total) was uncertain. Assuming that their status was in the same proportions to those of the clearly observed …

Status Of Seabirds In Indonesian Waters, Muhammad Iqbal, Gusti Ayu Widayanti, Ina Aprillia, Diah Komala Sari, Nur Arifah

Marine Ornithology

We report the current status of seabirds in Indonesian waters, where a total of 74 species have been recorded. This includes nine species classified as threatened and 56 species protected under Indonesian law. The majority of seabird species in Indonesia are non-breeding visitors; only 16 have been recorded breeding in the region. Since the 2000s, several new species have been documented, including Red Phalarope Phalaropus fulicarius, Lesser-backed Gull Larus fuscus, Red-billed Tropicbird Phaethon aethereus, Beck's Petrel Pseudobulweria becki, Heinroth's Shearwater Puffinus heinrothi, Slaty-backed Gull Larus schistiagus, and Slender-billed Gull Chroicocephalus genei. While Indonesian waters encompass extensive and diverse seabird habitats, …

Quantifying The Effect Of Time On Geolocation Accuracy In Seabirds, Sophie Bennett, Richard A. Phillips, Jonathan A. Green

Marine Ornithology

Light-based geolocation can be an effective tool for understanding movements and distributions of free-ranging seabirds, particularly during migrations and long-distance foraging trips. The light levels recorded by geolocators (global location sensors; GLS loggers) are used to infer latitude and longitude of individuals from day length and time of local midday relative to UTC (Coordinated Universal Time), respectively. However, there is an associated inaccuracy in these location estimates, associated with both systematic and random error. Previous studies have quantified this error by calculating distances to locations over the same time period derived from more accurate devices such as satellite transmitters (platform …