Digital Commons Network^™

Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci

Tax Adviser

No abstract provided.

Preparer Penalties And Compliance, George A. Arzoo

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Home Office And Hobby Loss Deductions After Tax Reform, Christine L. Courtnage, Lisa Estes

Tax Adviser

No abstract provided.

Continuity: Persistent Decision-Centric Ai Cognition With Runtime Governance, Bounded Retrieval, And Defense-In-Depth Credential Scrubbing — Defensive Technical Disclosure V2.0, Thiago Goncalves

Defensive Publications Series

A memory-augmented AI assistant control plane is disclosed, comprising five
technical methods combined and publicly released as a Visual Studio Code
extension since October 31, 2025: (A) bounded retrieval with a code-enforced per-
call cap and per-record character limits such that worst-case per-turn token injection
remains approximately constant regardless of total stored knowledge; (B) runtime
governance interception of AI agent tool calls using an INTERCEPT → PAUSE →
EVALUATE → ENFORCE pipeline mapped to nine OWASP LLM Top 10 (2025)
categories; (C) defense-in-depth credential scrubbing applied at five enforcement
boundaries (tool-call input, AI-generated output, persistence write, persistence read,
MCP tool-result) …

Supernova-Ejected Planetary Core Fragments As A Mechanism For Anomalous Interstellar Objects: Application To 3i/Atlas, Daniel Austin Harbison

Defensive Publications Series

This paper proposes that the third confirmed interstellar object, 3I/ATLAS, is a dense fragment of a planetary core, ejected from its parent stellar system by a supernova event, rather than a primordial cometary nucleus. The hypothesis is constructed from first-principles physical reasoning and accounts for five anomalies observed in 3I/ATLAS that strain conventional cometary models: high inferred bulk density, nickel-rich coma chemistry, non-gravitational acceleration patterns, advanced age of the material, and the kinematic signature consistent with thick-disk galactic origin. The model further proposes that the same class of supernova event, when interacting with surrounding hydrogen clouds at the 1420 MHz …

The Whisper Web: A Mail Intelligence Framework For Semantic Coordination In Communication Systems, Johny Manuel-Devadoss, Joanna Johnson, Jayden Jack Johnson, Deepthi Prasad

Defensive Publications Series

This paper introduces The Whisper Web, a communication intelligence framework designed for post-static digital correspondence ecosystems operating under conditions of planetary-scale coordination complexity. Unlike conventional email systems that treat messages as isolated immutable payloads exchanged between endpoints, the Whisper Web reconceptualizes communication as a continuously evolving semantic biosphere composed of dynamic probabilistic entities known as Whisper Units. Each Whisper Unit functions as a compressed socio-semantic organism capable of propagating influence through adaptive trust topologies, negotiation-energy fields, obligation gradients, institutional resonance maps, and multi-agent predictive coordination networks.

The proposed framework abandons the traditional paradigms of inboxes, message queues, folders, labels, and …

Substansi Pengaturan Hukum Daerah Kepulauan, Johanis Laetemia

Jurnal Hukum & Pembangunan

Abstract

Mengkritisi Rancangan Undang-Undang Pengadaan Tanah Untuk Kepentingan Pembangunan, Suatu Catatan Kritis, Imam Koeswahyono

Jurnal Hukum & Pembangunan

Abstract

3d Puzzle Generation Beyond Voxelized Parts, Iris Xia

Computer Science Theses

Burr puzzles are interlocking assemblies whose pieces must be inserted and removed through tightly constrained motions. Designing them is difficult because geometric fit, interlocking behavior, and disassembly order are tightly coupled, while existing computational methods remain largely limited to voxelized or template-based constructions.

This work presents a framework for 3D puzzle generation beyond voxelized parts. The method replaces local mobility heuristics with a certified search over geometry edits. Starting from a topological contact specification, it constructs signed distance fields for individual parts, applies complementary local edits, and validates each candidate using exact geometric checks and a kernel disassembly graph. The …

Yong Son V. City Of Philadelphia

2026 Decisions

USDC for the Eastern District of Pennsylvania

Crisis Preparedness And Confidence Levels In Faculty & Staff At Rowan University, Paige Bathurst

Theses and Dissertations

This study examined faculty and staff confidence and preparedness in responding to crisis situations at Rowan University. As higher education institutions face an increasing range of emergencies, understanding how employees perceive their readiness is essential for strengthening institutional crisis management efforts. Using a quantitative research design, data were collected through an anonymous online survey distributed to all faculty and staff. The survey measured participants’ confidence across multiple crisis scenarios, perceptions of preparedness and response competency, and participation in crisis-related training. A total of 135 participants completed the survey, and descriptive statistics, including mean confidence and agreement scores, were used to …

Raymond Zhuang V. Pena

All Decisions

The Civil Court dismissed this no-grounds holdover because the lease lacked a conditional limitation permitting the landlord to terminate the tenancy early. The court found the relevant lease provisions did not "provide that the term of the lease will automatically expire upon the lapse of time fixed in the notice," as required. Without a valid conditional limitation, the landlord lacked a cause of action, citing Fourth Hous. Co., Inc v Bowers and 1900 Albermarle, LLC v Solon.

Mejia V. Rosas

All Decisions

In this holdover, the court grants respondent's motion to dismiss where the petition pleaded alternate theories of occupancy: either the tenant had no rights, or was a licensee and therefore failed to comply with RPAPL 741(4). This case is useful to distinguish the holding in Kew Gardens v. Bucheli, 69 Misc 3d 129(A) (App Term, 2d Dept 2020), which allows pleading inconsistent theories under certain circumstances.

Literature Review: Exploration Of Dance As Both A Formidable Method Of Research, And Form Of Therapy In Processing Culturally Traumatic Events, And Its Potential Intersections With What Is Socially Understood As “Civil, Rights, Movement”, Juanita Ramey

Expressive Therapies Theses

The goal of this thesis is to examine the civil rights movement in sociopolitical and embodied contexts. Positioning dance as a method of data collection, analysis, and interpretation; as well as a competent means of trauma-informed intergenerational healing. It builds upon the principles of arts-based research, dance/movement, therapy, polyvagal theory, and the body as an informed living archive of social experiences. Somatic resilience and embodied activism as seen as a vital part of the fight for humanitarian relief and social change. This is seen in the exploration of cultural understanding of civil, rights, and movement etymologically in the overcurrent of …

Endemism Patterns Of Leaf Beetles (Coleoptera: Chrysomelidae) In Türkiye, İsmai̇l Şen, Ali̇ Gök

Turkish Journal of Zoology

In this study, the distribution of endemic leaf beetles in Türkiye was analyzed  holistically at the provincial scale using species richness (ENR), corrected weighted  endemism (CWE), and range-restricted endemism (RRE) indices. A total of 95  endemic taxa were found in Türkiye and these taxa exhibited significant spatial  heterogeneity in terms of richness and extent of distribution. The Western and  Central Taurus Mountains and the Eastern Black Sea Region were found to be the  main centers of endemism, with high densities of narrowly distributed and  geographically restricted species. These patterns clearly demonstrate that key  biogeographic factors, such as steep elevation gradients, …

Dynamics Of Ant Activity Under Extreme Climatic Changes In 2024: Effects Of Temperature  And Humidity On Formica Rufa And Lasius Fuliginosus Behavior, Stanislav Stukalyuk, Mykola Kozyr, Vira Balabukh

Turkish Journal of Zoology

Global warming and extreme heatwaves, which can alter species distribution and ecosystem dynamics, have profound effects on forest ants. T‍his study investigated the impact of summer and autumn 2024 heatwaves on the activity, prey transport, and nest-building of Formica rufa Linnaeus, 1761 and Lasius fuliginosus (Latreille, 1798) in deciduous forests of Kyiv, Ukraine. Fieldwork was conducted from June to September 2024 in Holosiyivo Forest and the Feofaniya tract. Ant colonies were assigned to experimental plots, where logs were placed along foraging trails, or to control plots with unmanipulated ground-floor trails. The study included 10 F. rufa anthills for activity monitoring …

A Formal Ontology Of Combat Feel, Grayson Julian Von Goetz Und Schwanenfliess

LMU Theses and Dissertations

Combat feel, the moment-to-moment subjective character of real-time melee combat in ac- tion games, is a central concern of game design and a recurring subject in design literature, but practitioners currently navigate it through intuition and reference to admired prior work, with no shared formal vocabulary for the design trade-o!s being made. This thesis presents a decision-theoretic framework that formalizes combat feel as a Bayesian network in which designer decisions act as interventions on measurable system variables, those variables drive latent perceptual states whose conditional distributions are grounded in the psychophysics literature on input-lag detection, duration discrimination, and audiovisual temporal …

Balancing Civil Liberties And Civil Rights, Adam Opp

Journal of Statesmanship & Public Policy: Briefs and Commentaries

The Framers stressed the importance of civil liberties when drafting the United States Constitution to guarantee the freedoms of individuals. However, for decades, there has been an increased focus on civil rights to protect individuals from discrimination and ensure their equality under the law. The question becomes how civil liberties and civil rights intersect, and whether this intersection is always positive, or if advocating for civil rights can come at the expense of civil liberties. This paper will discuss civil liberties and civil rights, examine how policy processes impact civil rights, and address concerns about the grave consequences for the …

How Religion, Morality, And Worldview Impact Public Policy, Adam Opp

Journal of Statesmanship & Public Policy: Briefs and Commentaries

It is important to examine the intersection between religion, morality, and worldview when analyzing the creation of public policy. Faith and spiritual beliefs play a key role in how an individual behaves as a policymaker and how they view the role of government. Religion considers the critical role of authority, which the government must analyze if the people have given it the authority to take a course of action. Morality asserts that the purpose of government is to maintain a system of justice that protects individual rights. Worldview highlights the framework individuals take in approaching the role of government and …

Ndls Communicator: Week Of 05.18.26, Notre Dame Law School

NDLS Communicator

The Latest News

• Commencement Features
• Notre Dame Law graduate Garrett Hofmann selected for FASPE Ethics Fellowship
• Syl and Vicki Schieber Make Generous Gift to Support Death Penalty Abolition Week at Notre Dame Law School for Five Years

Student News

• Perla Khattar, J.S.D. candidate

Faculty Briefs

• Susan Azyndar
• Msgr. John Paul Kimes
• James Seckinger
• Barry Cushman
• G. Marcus Cole
• Carter Snead
• Nicole Garnett & 3L, Jimmy Murphy
• Roger Alford
• Paul Miller
• Diane Desierto
• Frederick Mostert & Alexandria Noble '26 J.D.
• G. Robert Blakey

Events

• All Staff Meeting

Around the Watercooler

• Kresge Law Library Celebrates 40th Anniversary as a participant in the …

Basic Governing Documents, Effective 2026-05-18, University Of Dayton

University Governing Documents

Contains:

• Amended and Restated Articles of Incorporation
• Code of Regulations of the University of Dayton
• Bylaws of the Board of Trustees

Usa V. Frederico Rosario

2026 Decisions

USDC for the Middle District of Pennsylvania

The Impact Of Tgfβ Conditioning And Socs3 Expression On Cytokine Signal Transduction And Inflammatory Gene Expression In Fibroblasts, Morgan Anderson-Crannage

NYMC Student Theses and Dissertations

Inflammation is a major driver in many aspects of recessive dystrophic epidermolysis bullosa (RDEB) pathology, including impaired wound healing, fibrosis, and potentially cutaneous squamous cell carcinoma development. Fibroblasts, as key stromal cells in the dermis, are responsible for orchestrating inflammatory responses through the secretion of cytokines and chemokines upon stimulation with IL-1α or IL-6. Suppressor of Cytokine Signaling 3 (SOCS3) functions as a negative feedback regulator of cytokine signaling and has emerged as a key modulator of inflammatory responses in immune cells and fibroblasts. Transforming Growth Factor Beta (TGFβ), a known driver of fibrosis in RDEB, has been implicated in …

Acp 150 West End Avenue Associates L.P. V. Hird

All Decisions

In this licensee holdover proceeding, the landlord appealed a trial court judgment dismissing its petition and granting the tenant succession rights to a rent-stabilized apartment as a nontraditional family member. The Appellate Term affirmed, finding ample evidence that the tenant was the deceased tenant's long-term romantic partner and had co-resided since 1999, sharing expenses and a business. The court upheld the finding that the tenant of record's temporary relocation for cancer treatment did not interrupt the co-residency requirement, as there was an expectation he would return. The appellate court also deferred to the trial court's credibility findings, which favored the …

Durand V. Nelson

All Decisions

In this no-grounds holdover, the tenant moved to dismiss, arguing the apartment was subject to VAWA, requiring specific notices. The court denied this, finding an issue of fact regarding whether the premises was a covered housing accommodation. The tenant also claimed non-receipt of a GCEL notice with the petition, but the court found it was attached electronically and the petition restated the small landlord exemption. Finally, the tenant sought dismissal for insufficient small landlord information, but the landlord's cross-motion to amend the petition to include co-owner details was granted, as no prejudice was shown. All tenant's motions to dismiss were …

A Just Reimagining Of The Loss & Damage Fund, Sarah Cheung

Master in Public Policy Theses

The Fund for Responding to Loss and Damage (FRLD), established at COP28 in 2023, represents a historic diplomatic breakthrough in multilateral climate finance, yet its design reflects the compromises necessary to secure political agreement rather than a just institutional architecture. This thesis evaluates the FRLD and two prominent reform proposals—the Bridgetown Initiative 3.0 and Esther Duflo's Grand Bargain—against a novel framework that provides a more precise way to evaluate the “justness” of different arrangements. This framework encompasses three dimensions: compensatory, distributive, and procedural justice. [JS1] A dimension of justice is achieved in a two-fold manner; first, through rhetorical commitments in …

The Offense-Defense Balance And The Modern System In Ukraine, Daniel Hogestyn

Master in Public Policy Theses

This thesis evaluates whether the Russo Ukrainian war represents a revolution in military affairs (RMA) by testing Stephen Biddle’s "modern system" theory of battlefield outcomes against recent combat operations. Applying Biddle’s formal model to the 2023 Ukrainian offensive in Zaporizhia, the thesis finds that the offensive's failure conforms closely to Biddle’s causal logic, with force employment variables drawn from 20th century combat sufficient to account for the outcome. Biddle's model in military power argues that force employment has explained victory and defeat since World War I, rather than technology or numerical preponderance alone. Many commentators claim that proliferation of small …

Towards Critical Agency: A Case Study Of Japanese Peacebuilding And Development In The Bangsamoro, Hana Soma

Master in Public Policy Theses

Asking “In what ways have anthropological methods been part of Japan's peacebuilding and development interventions in the Bangsamoro?”, this research hopes to make a contribution to the study of anthropology and development and their practical application by exploring the possibilities of the role of an anthropological approach in making sense of modern-day development programs, particularly through the case study of Japan’s peacebuilding-through-development efforts in the Bangsamoro. After outlining the research question as well as the design and methodology used to answer it and an overview of the histories of dispossession and the Japanese relationship to Mindanao, the essay …

Increasing Near-Miss Reporting: An Evidence-Based Approach, Rosalud H. Sanchez-Lozada

Doctoral Projects

Near-miss events, defined as errors intercepted before reaching the patient, offer valuable opportunities for learning and prevention, particularly in high-acuity intensive care units (ICUs). Despite the availability of electronic reporting systems and national emphasis on patient safety, near-miss reporting remains inconsistent in many critical care settings. This Doctor of Nursing Practice (DNP) quality improvement project evaluated the impact of a structured educational intervention on near-miss reporting within a cardiovascular intensive care unit (CVICU) at a large academic medical center. A single-group pre–post design was used to examine changes in reporting trends following a three-week intervention that included staff education, leadership …