Digital Commons Network^™

Report On Alpha Chi, Camille Bewley

Ex Sapientia Loqui

A report on the state in 2026 of the Arkansas Eta Chapter of Alpha Chi.

Full Issue, Clara Kernodle

Ex Sapientia Loqui

No abstract provided.

Are Nonprofit Tax Exemptions And Deductions "Federal Financial Assistance"? Should They Be?, Lloyd Hitoshi Mayer

Florida Tax Review

Two recent federal court decisions have reignited the debate over whether “Federal financial assistance” as used in four federal anti-discrimination statutes includes the tax benefits enjoyed by most nonprofit organizations. Both courts concluded that it does. While an appellate court reversed one decision, and the other case settled without appellate review, these holdings create significant uncertainty. And this uncertainty affects the more than 1.8 million tax-exempt nonprofits, many if not most of which do not receive federal financial assistance through other channels and so could safely conclude these statutes do not reach them, absent these decisions. This uncertainty is also …

State Tax Discrimination And Internal Consistency, Michael T. Fatale

Florida Tax Review

The contours of the U.S. Supreme Court’s dormant Commerce Clause doctrine of internal consistency, which asks whether a state tax intrinsically overreaches in imposing a burden upon interstate commerce, are difficult to understand. This is despite the fact that a determination that a state tax violates internal consistency can have significant state fiscal consequences. This uncertainty was suggested again by the recent case, Zilka v. Tax Review Board City of Philadelphia, for which the Supreme Court later denied certiorari. See 304 A.3d 1153 (Pa. 2023), cert. denied, 145 S. Ct. 1045 (2025).

The parameters of the internal consistency …

The Mother Of All Tax Shelters, Michael Doran

Florida Tax Review

By its own account, the federal government spends more than $500 billion every year to subsidize retirement savings in 401(k) plans, IRAs and similar arrangements. That figure is larger than the annual budget of every government agency other than the four largest. The theory behind this massive subsidy is that it gives workers at all income levels an incentive to save money that they would otherwise spend, thereby enhancing retirement security, reducing old-age poverty and easing dependence on Social Security. But the theory is wrong. The retirement tax subsidy is anything but egalitarian. Less than five percent of the subsidy …

The Chilling Effect Of Sffa V. Unc/Harvard On Race-Based Affirmation By Tax-Exempt Charities, David A. Brennen

Florida Tax Review

Recently, the Supreme Court decided in SFFA v. Harvard/UNC that colleges are restricted in their use of race-based affirmative action in admissions. Post-SFFA, many have incorrectly suggested that this means that race may never be considered in admissions. This Article asserts that this expansive view of SFFA is incorrect and leads to a chilling effect on affirmative action by colleges. However, instead of simply asserting that SFFA permits some considerations of race in admissions, the Article goes further by arguing that SFFA does not even apply to admissions by some private colleges. For instance, private colleges that are …

Pillar Two: Much Ado About Next To Nothing?, Julie A. Roin

Florida Tax Review

The OECD has spent the last fifteen years working on the design and implementation of rules for the taxation of income derived from international transactions, rules that are supposed to both increase corporate tax revenues and minimize “destructive” tax competition. Pillar Two, the second part of the two-part “Inclusive Framework,” was released in July of 2021. It is designed to force countries to impose a minimum tax on income derived by large multinational enterprises. Pillar Two–compliant taxes have been enacted by most of the countries in the European Union, Japan, South Korea and other economically important countries, but not by …

Storage-Aware Shuffle Planner (Sasp): A Storage-Constrained Shuffle Optimisation Layer For Distributed Computation Engines, Ananya Verma, Raouf Khan

Defensive Publications Series

The present disclosure relates to the field of distributed data processing, in particular to storage-aware adaptive shuffle planning (SASP) for shuffle optimisation in distributed computation engines. SASP provides a storage-aware planning layer that restructures shuffle execution based on actual storage capacity. The system collects object-store telemetry, including bandwidth, IOPS, latency, throttling, and concurrency, to construct a storage pressure vector for each prefix. Concurrently, expected shuffle partition sizes are analysed from execution plans. Based on these inputs, SASP forecasts partition-level strain and generates a Shuffle Prefix Mapping Table (SPMT) to assign partitions to output prefixes, ensuring balanced I/O load. A plan …

Relationship-Validated Unified Payments Interface (Upi) Reverse Payment Safety System For Fraud Prevention, Alok Roy

Defensive Publications Series

The present disclosure relates to a system and method for relationship‑validated fraud prevention in digital payment reversal transactions. The system may be configured to monitor incoming transactions to a user account. Based on monitoring, the system may be configured to detect a user initiation of an outgoing payment following receipt of an incoming payment. Thereafter, the system may be configured to determine whether a payer and payee associated with the payment have an established transaction history and further evaluates timing between the incoming payment and the outgoing payment. The system may be then configured to compare an outgoing transaction amount …

System And Method For Effiicient Communication In Collaborative Multi- Model Architecture, Shivam Mohan, Ravi Shanker Kumar Sinha, Sumit Kumar, Dheeraj Dhamija

Defensive Publications Series

The present disclosure provides a system and method for efficient communication in collaborative multi-model architecture. It comprises a plurality of source models, an intermediary entity and a destination model. The plurality of the source models is configured to receive input data and generate respective vector representations. The intermediary entity receives vector representations from the plurality of source models and transforms them into a unique abstract vector representation. The unique abstract vector representation may have a dimensionality greater than that of the vector representations generated by the plurality of the source models. The unique abstract vector representation is then decoded into …

Method And System For Issuer-Controlled Delegated Access To Physical Payment Cards With Usage Constraints, Faiz Ahmed, Shubham Shivhare

Defensive Publications Series

The present disclosure relates to a method and system for enabling issuer-controlled delegated access to physical payment cards with usage constraints. The method involves creating a secondary Personal Identification Number (PIN) associated with the physical payment card, where this secondary PIN is generated by the issuer's authorization system. Usage constraints, including time validity, maximum transaction count, and spending limits, are defined, and the secondary PIN is encrypted and securely stored by the issuer to protect the primary PIN. During authorization requests, the secondary PIN is verified by evaluating these constraints in real-time, and the PIN is automatically revoked if any …

Wyrdgate: Defensive Publication Of Prior Art For A Post-Agi Human Relations Platform Comprising A Blockchain-Recorded Timestamped Ledger Of Human Intent Addressed To Future Artificial Intelligence, Human-Only Encrypted Forum With Agi Firewall, Permanent Decentralized Creator Intellectual Property Vault, Acrostic Artifact Economy, And Geo-Communications Revelation Engine, Amari S. Mclaughlin

Defensive Publications Series

This disclosure describes WyrdGate, a novel platform architecture designed to facilitate peaceful relations between human beings and future artificial general intelligence (AGI) entities, as well as the preservation of human art, writing and creativity. The system comprises five primary inventive components: (1) a Timestamped Belief Ledger called the Concordat, which creates permanent, publicly anonymous, blockchain-recorded declarations of peaceful human intent addressed directly to future AGI systems; (2) a human-only encrypted social forum with AGI firewall protection and zero platform data licensing; (3) a creator intellectual property vault that timestamps and permanently records human creative work on an immutable ledger; (4) …

Governance Signal Taxonomy, Typed Lifecycle Object Model, And Semantic Classification Framework For Runtime Ai Governance Infrastructure, Roy Pellicano

Defensive Publications Series

This publication discloses a governance signal taxonomy defining six semantic classes of observable events meaningful for governance purposes — Detection, Awareness, Action, Verification, Authority, and Outcome — and a corresponding typed lifecycle object model for managing governance signals, obligations, controls, risks, and outcomes as first-class governance artifacts with defined lifecycle states and downstream consumption interfaces. The disclosed taxonomy classifies events by the governance function they serve, which is orthogonal to security severity classification used in conventional SIEM systems and to timestamp-actor recording used in conventional audit trails. In one embodiment, a governance operational layer receives runtime events from heterogeneous sources, …

Production Sharing Contract Sebagai Sistem Pengaturan Bersama Pada Penambangan Di Kawasan Dasar Laut Internasional, Melda Kamii

Jurnal Hukum & Pembangunan

Abstract

Masalah Penafsiran Terhadap Pasal 9 Konstitusi Jepang, Hikmahanto Juwana

Jurnal Hukum & Pembangunan

Abstract

Asiaconnect Newsletter, April 15, 2026, Asia Connect, Illinois State University

AsiaConnect

No abstract provided.

Alaska Dep’T Of Fish And Game V. Federal Subsistence Bd., Mj Fiedler

Public Land & Resources Law Review

A subsistence hunt in Kake, Alaska, during the COVID-19

pandemic sparked a lawsuit from the State of Alaska Department of Fish

and Game challenging the authority of the Federal Subsistence Board to

open the hunt. This lawsuit is a recent addition to a long history of the

State of Alaska’s resistance to federal enforcement of the Alaska National

Interest Lands Conservation Act provision establishing priority for rural

subsistence users. The Ninth Circuit ultimately affirmed the Federal

Subsistence Board’s authority to open the subsistence hunt.

Leaving Room For Rehabilitation In The Theory And Practice Of Criminal Restitution, Jessica C. Frisina

Maryland Law Review

No abstract provided.

The Intangible Nagpra, Trevor Reed

Maryland Law Review

No abstract provided.

I’M Going To Need To See Some Id: Free Speech Coalition V. Paxton And Online Age Verification, Kyle Korte

Maryland Law Review

No abstract provided.

For You Or Forbidden: Tiktok V. Garland And The Tiktok “Ban,”, Kyra Wisneski

Maryland Law Review

No abstract provided.

Labour Law, Technology, And The Attack On The Rules-Based-Order, Valerio De Stefano

Conference Papers

This paper argues that current debates on artificial intelligence and algorithmic management at work are also debates about private power, managerial prerogative, and democracy. It situates recent attacks by major technology companies and their political allies on the European Union and other rule-based international institutions within a broader struggle over who should regulate technology and govern society. It contends that the anti-democratic turn of parts of the tech world is closely connected to authoritarian ideas about work, hierarchy, and obedience. The workplace is one of the principal sites where authority is exercised, surveillance normalised, and habits of subordination formed, with …

"A Pre-Eminently Christian Life": The Seventh Earl Of Shaftesbury As A Guide For Modern Political Engagement, Clara Kernodle

Harding Undergraduate Research Conference

Society has suffered in the absence of Christian courage. Today, an antagonistic culture is feeding an increasingly antagonistic government. Christians do not know how to “win” – we do not even know how to engage. Rod Dreher's "The Benedict Option" encourages us to give up and retreat. Andrew Isker's "The Boniface Option" encourages warfare-style aggression. But Dreher’s and Isker’s approaches each take an aspect of the solution and expand it out of proportion. The proper solution is found in the historic Christian tradition. The Church has always understood her role within culture as one not of fear and loathing, but …

328 W 49, Llc V. Gaye

All Decisions

In this nonpayment proceeding, the landlord sought rental arrears. The tenant answered with rent overcharge counterclaims. The court granted the landlord's cross-motion to discontinue the nonpayment petition, noting arrears were paid. However, the tenant's overcharge counterclaims were permitted to proceed. The court also granted the tenant's motion for discovery regarding the unit's rent history, citing a substantial rent jump, registration gaps, and the applicability of *West Pierre Assoc. LLC v Harvey* allowing discovery beyond the base date without proof of fraud, back to the last reliable rent registration in 2003.

Jenkins V. Ducker

All Decisions

The Civil Court sua sponte dismissed a holdover action initiated by the landlord. The court found that the landlord failed to comply with the Good Cause Eviction Law (GCEL) notice requirements by not including the necessary small landlord disclosure under RPL §231-c and RPL §214(1) in the predicate notice. The court held that a defective GCEL notice is unamendable and constitutes a failure to meet a condition precedent for a holdover action. Consequently, the action was dismissed without prejudice, allowing the landlord to commence a new action after correcting the defect.

The Transformation Of Physical Archives In A Digital Age, Gabriel A. Stadler Mr.

Theses

Scholars involved in archival studies have increasingly examined how digitization has transformed the accessibility of archive collections. For example, Clifford Lynch, a leader in digital libraries and a computer scientist, argues that the development of institutional repositories emerged as a new strategy that allows universities to apply what he calls “serious, systematic leverage to accelerate changes taking place in scholarship and scholarly communication” (1). He later clarifies that he defines these institutional repositories as places that hold digital materials and are created by the institution. Similarly, archival theorists such as T.R. Schellenberg emphasize the research value of records and the …

Code-Switching Practices In The Nile Delta: A Comparative Study Of Linguistic Fluidity Among Gen Z And Gen X Efl Learners, Wesam Khairy Morsi

English Language and Literature

This study investigates code-switching as a form of linguistic fluidity among Egyptian EFL learners, focusing on how language practices are shaped by proficiency level, socio-cultural background, and generational positioning. Drawing on a convergent mixed-methods design, the research combines survey data from 154 participants with semi-structured interviews conducted with speakers from Generation Z and Generation X. Rather than treating code-switching as a random or deficient practice, the study situates it within established sociolinguistic theories that view language choice as socially meaningful, ideologically loaded, and deeply connected to identity construction. The findings reveal that advanced learners, particularly younger urban speakers, tend to …

Fossil-Fueled Failure: How Nonrenewable Energy Policy Will Cost The United States The Ai Race, Kayla Landeros

Duke Law & Technology Review

This Article examines the structure and regulation of the United States electricity industry in light of accelerating electricity demand driven by Artificial Intelligence (“AI”) and digitalization. It argues that the One Big Beautiful Bill Act and related executive actions have exacerbated existing structural weaknesses within the nation’s energy governance framework by repealing renewable energy incentives, privileging nonrenewable generation, and reinforcing the instability of an executive dominated regulatory model. Through a comparative analysis, the Article contrasts the United States’ fragmented, market-based approach with China’s centralized, statute-based framework, which integrates renewable energy development, grid expansion, and AI infrastructure into a cohesive national …

April 2026 Academic Affairs Minutes, University Of Nebraska At Kearney Academic Affairs Committee

Academic Affairs Committee Minutes

No abstract provided.

Crossing The Border: A Participatory Action Research Project For The Brentwood Oaks Church Of Christ To Engage With Spanish-Speaking Neighbors Through Missional Hospitality, Charles Johanson

Harding School of Theology Dissertations and Theses

Throughout Scripture, hospitality occupies a central place in the mission of God. Welcoming the stranger across cultural barriers requires the church to practice missional hospitality by playing the role of host and, especially, guest in the neighborhood. Moreover, small group experimentation facilitates the innovation necessary to effectively practice missional hospitality. Through experimentation in cross-cultural situations, church members increase their awareness of cultural differences that leads to opportunities for the congregation to welcome neighbors in loving, sacrificial, and hospitable ways. Brentwood Oaks Church of Christ (BOCC) resides next to a neighborhood with a high population of Spanish-speaking immigrants. The goal of …