Digital Commons Network^™

The Tax Adviser, Volume 18, Number 3, March 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Accounting Provisions Of The Tax Reform Act Of 1986, Suzanne E. Seidel, J. Russell Hamilton

Tax Adviser

No abstract provided.

Modular Aerial Suppression Architecture (Masa), Michael Victor Caldwell Mr.

Defensive Publications Series

The Modular Aerial Suppression Architecture (MASA) is an open-hardware conceptual aerial firefighting platform designed around segmented ballistic fire-suppressant deployment rather than conventional liquid-tank dumping systems. The architecture proposes the use of modular cargo-based deployment systems integrated into reversible commercial or cargo aircraft platforms, allowing suppressant payloads to be delivered through stabilized aerodynamic cone units intended to improve directional placement accuracy in high-wind wildfire environments.

Unlike traditional airtankers that rely on large liquid retardant releases susceptible to wind drift, atomization, and severe center-of-gravity slosh dynamics, MASA utilizes discrete suppressant payload units engineered with forward-weighted ballistic stability and passive fin-controlled descent characteristics. …

Ip-Superstate: A Reference Architecture For Continuous Ai-Native Provenance, Attribution And Licensing, Fatih Dinc

Defensive Publications Series

Most AI-generated artifacts — model architectures, datasets, agent workflows, evaluation methods, prompts — currently lack standardized provenance, attribution, and licensing infrastructure. This disclosure describes IP-Superstate, a five-layer reference architecture for continuous AI-native intellectual property provenance and licensing: Genesis (artifact detection), Vault (cryptographic timestamping and defensive disclosure), Alchemy (valuation metadata and programmable licensing), Nexus (multi-channel market routing), and Overseer (audit trail and feedback-driven improvement). The architecture defines four composable primitives — Provenance, Attribution, Licensing, Audit — that can be adopted independently. This disclosure is intended to establish public prior art. It does not constitute a patent application, legal advice, or a …

Light Straw Clay Alternative Building Material, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure details a 100% organic, non-hazardous, and fully biodegradable insulation system engineered specifically as a high-performance alternative to traditional light straw-clay (leichtlehm) construction in northern, non-agricultural, or arctic climates. The system completely replaces both geological clay and agricultural straw with locally harvested, invasive, and wild northern biological inputs. The structural insulation matrix utilizes a high-silica, woody, and hollow-stemmed fiber substrate sourced from standing dead, wild invasive perennial weeds—specifically European Common Reed (Phragmites australis), Common Mullein (Verbascum thapsus), Canada Thistle (Cirsium arvense), or Giant Reed Sweetgrass (Glyceria maxima). These plants …

Boreal Dome Tension Ring System, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure establishes a low-cost, portable, field-expedient geodesic and hexagonal framework optimized for rapid deployment in remote, sub-arctic, or northern environments. The system replaces heavy, old-growth timber and manufactured metal connectors with high-flexibility juvenile saplings (under 25 years old) reinforced via an exterior high-tensile biocarbon matrix. This document establishes prior art to prevent corporate patenting or monopolization of low-tech, non-industrial tensegrity framing systems that utilize local biomass and organic binders for disaster relief, medical evacuation shelters, or off-grid construction.

Invisible Rotorcraft Using Boreal Glass Technology, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure establishes a low-tech, field-expedient, manned rotary-wing aircraft (specifically a gyroplane or autogyro) optimized for rapid tactical evacuation, medical casualty transport, or emergency egress from remote, unorganized, or contested sub-arctic environments. The aircraft completely eliminates the need for advanced industrial aviation manufacturing, mechanical gearboxes, complex transmission driveshafts, or petroleum-based internal combustion. Instead, it relies on un-milled juvenile wood cores, high-tensile algae-derived carbon fibers, unrefined conifer sap resins, and calcined bio-ceramic linear alternators powered by a closed-loop, phase-changing propane cycle. This document formally places these structural and mechanical configurations into the public domain to serve as un-patentable prior art for …

Creating Transparent Boreal (Wood) Glass, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure establishes a low-cost, field-expedient, non-industrial process for the manufacturing of optically translucent, structurally reinforced bio-synthetic wood composites (commonly referred to as "transparent wood"). The method utilizes commonly available household chemical equivalents and manual automotive tools to safely strip light-absorbing lignin from native wood veneers and replace the resulting empty cellular voids with clear plant or synthetic resins. This document explicitly establishes prior art to prevent the commercial monopolization or patenting of small-scale, decentralized, and DIY variations of this material processing cycle.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

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

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) …

The Caldwell Mobile‑To‑Factory Bio‑Lumber System, Michael Victor Caldwell Mr.

Defensive Publications Series

This disclosure describes a mobile‑to‑factory composite lumber system that converts fire‑hazard biomass (tumbleweed, pine slash, needles, cones, brush) and dirty agricultural waste plastics into low‑cost, warp‑free, rot‑proof, termite‑proof lumber substitutes.

The system uses:

• Mobile on‑site densification rigs to reduce biomass volume by 50:1

• Grit removal to protect factory equipment

• VAR atmospheric drying

• Recycled HDPE/PP binder (5–15%)

• Mineral fillers (clay, lime, fly ash, soil fines)

• Hollow‑core gyroid geometry to reduce material use by 40%

• Thermal‑loop energy recovery

• Plasma‑hardened wear surfaces for low maintenance

The result is a bio‑composite lumber that hopefully is:

• Cheaper than wood

• Cheaper than composite

• Stronger and straighter …

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Caldwell Adaptive Plasma Conditioning & Sensing System (Capcs V4.0), Michael Victor Caldwell Mr.

Defensive Publications Series

The Caldwell Adaptive Plasma Conditioning & Sensing System (CAPCS v4.0) is a next‑generation, fully autonomous microfluidic biosensing platform designed for real‑world plasma analysis under variable biological, thermal, and mechanical conditions. CAPCS integrates differential quartz crystal microbalance (QCM) sensing, surface acoustic wave (SAW) focusing, adaptive closed‑loop control, predictive fouling detection, dynamic thermal stabilization, and hybrid inertial–acoustic cell removal into a single disposable cartridge.

Unlike traditional biosensor concepts that rely on static assumptions, CAPCS v4.0 continuously adapts to fouling, drift, clogging, viscosity changes, hematocrit variability, and thermal fluctuations. Every major failure mode is paired with a dedicated countermeasure. The system uses dual‑QCM …

An Agentic Ai System For Meeting-Centric, Time-Bounded Security Policy Enforcement, Niranjan M M

Defensive Publications Series

Enterprises increasingly rely on meetings as the primary unit of collaboration for sensitive decision-making, training, customer engagement, and incident response. However, current firewall and network security systems remain largely static and topology-driven, forcing administrators to manually create, deploy, and later remove temporary security policies for short-lived events. This approach is operationally complex, error-prone, and does not scale in modern hybrid and highly collaborative environments.

The proposal introduces a meeting-centric, agent-driven firewall policy framework that automatically derives security intent from meeting context and participant composition. By treating the meeting identifier as the authoritative security signal, the system dynamically forms a meeting-specific …

Context-Adaptive Expressive Digital Avatars For Multi-Signal User Interface Systems, Thiyagaraj Krishna

Defensive Publications Series

A system related to context-adaptive expressive digital avatars for user interface systems. The system can dynamically modify user avatars based on environmental, temporal, and emotional signals using a Context Engine that performs sentiment analysis and collects environmental data, a Priority Engine that resolves signal conflicts using a weighted hierarchy, and a Rendering Engine that generates avatar variations through asset mapping, generative synthesis, or representative overlays. By aligning the avatar's expression with the viewing context, the system can reduce contextual mismatch and can enhance the authenticity of digital interactions.

Automated Message Resurfacing Based On Interrogative Intent Detection In Electronic Communications, Piyush Goyal

Defensive Publications Series

A common issue in electronic communication is the failure to respond to messages once the unread status is removed. This often occurs when a message containing a direct inquiry is opened but not immediately addressed, causing the communication to be buried by subsequent correspondence. To address this, the disclosed technology employs on-device natural language processing to detect interrogative syntax and intent at the time a message is accessed. If a request or question is identified, a contextual interface element is displayed, allowing for a single-action commitment to follow up. At a scheduled time, the message is automatically resurfaced to the …

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 …

Gesture Control Of Operations Via Wearable, Russell William Myers, Yeabkal Assegid Wubshit

Defensive Publications Series

This document describes a wearable computing device (e.g., smart watch, smart ring, fitness tracker, hearable device, or other body-mounted devices or sensors) that facilitates gesture control of operations, such as media sessions and applications. For instance, the wearable computing device may allow a user of the wearable computing device to execute gesturebased commands to control a media application or launch specific applications without changing a visual display and/or navigating a menu of the wearable device. The wearable computing device may control media applications across devices (e.g., a video playing on a phone, music playing on headphones, etc.) and monitor gestures, …

Pengaruh Polltik Luar Negeri Terhadap Struktur Masyarakat Hukum Internasional Dan Paradigma Hukum Positif Berkemanusiaan, Muhammad Ridwan

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 …

Biodegradable Pcl–Plga Electrospun Nanofibers For Localized Cancer Therapy, Rahul Tiwari, Pranav, Joel Delossantos, Eswara N.H.K. Ghali, Luis Chavez, Vishal Sharad Chaudhari, Songyang Han, Subhash Chauhan, Murali Yallapu

School of Medicine Publications

Localized chemotherapy offers a promising strategy to improve therapeutic efficacy while minimizing the systemic toxicity of conventional cancer treatment, particularly following tumor resection. Electrospun nanofibers are well suited for this purpose due to their high porosity, extracellular matrix-mimicking architecture, and capacity for localized drug release. In this study, electrospun nanofibers based on PCL and PLGA were developed for localized cancer therapy. Three distinct nanofibrous architectures were fabricated: PCL nanofibers, PCL−PLGA blended nanofibers, and PCL−PLGA multilayered (tetra-layered) nanofibers, and their encapsulation efficiency was determined by high-performance liquid chromatography (HPLC). Scanning electron microscopy confirmed uniform, bead-free nanofibrous morphologies, while Fourier transform infrared …

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 …

Real-Time Instruction Internalization For Large Language Models, Brenden Smith

Theses and Dissertations

For the end user, Large Language Models (LLMs) are programs that process natural language inputs into natural language outputs. In popular usage, this tends to take the form of conversation: a user asks a question, provides information, or gives instructions, and the LLM (hopefully) replies in a manner we would expect of an informed and compliant person. While convenient and intuitive for users, this natural conversational format encourages the misconception that LLMs are learning from conversations, when they do not. This work presents the benefits and practicality of a language model paradigm that meets this user expectation -- that is, …

Spectral Classification Of Diverse Lithologies Using Multi- And Hyperspectral Satellite Data: A Comparative Study, Önder Gürsoy, Emre Özelkan, Rutkay Atun, Ayşe Betül Çalişkan, Ahmet Efe

Turkish Journal of Earth Sciences

Accurate lithological mapping requires selecting the appropriate remote sensing data and classification methods. This study evaluates the performance of four satellite datasets—Landsat 8 OLI, Sentinel-2A, ASTER, and Hyperion EO-1—using three spectral classification techniques: Matched Filtering (MF), Spectral Angle Mapper (SAM), and Spectral Information Divergence (SID). The study area is located between the Zara and Koyulhisar districts in eastern Türkiye and comprises diverse lithological units. A total of 49 rock samples collected in the field were used for validation. The results indicate that MF consistently outperformed the other methods, achieving the highest accuracy with Landsat 8 (Kappa = 94.2%). ASTER data …

Patterns And Drivers Of Cladocera Community Structure In The Black Sea, Elena Bisinicu, Luminita Lazar

Turkish Journal of Zoology

Cladoceran community dynamics were examined in the Romanian sector of the Black Sea during the warm seasons of 2013– 2020, using Marine Reporting  Units (MRUs) to evaluate spatial heterogeneity across transitional, coastal, and  marine waters. Analyses of density, biomass, mean individual biomass (MIB), and  species composition revealed interannual fluctuations superimposed on strong  nearshore–offshore gradients, with higher values in transitional and coastal MRUs.  The assemblage was consistently dominated by Pleopis polyphemoides and Penilia  avirostris, which together accounted for most of the total abundance and biomass.  Multivariate analysis identified significant differences in taxonomic composition  across MRUs and years, while correlation analyses highlighted …

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 …

The Effect Of Spatial Scale Of Habitat On Abundance Of Roe Deer (Capreolus Pygargus) And Water Deer (Hydropotes Inermis Argyropus) During Summer In South Korea, Naeyoung Kim, Hyejin Kim, Hyoun-Gi Cha, Hyun-Su Hwang

Turkish Journal of Zoology

Understanding species-specific habitat preferences provides essential ecological  information about interactions among habitat components. In South Korea, roe deer  (Capreolus pygargus) and water deer (Hydropotes inermis argyropus) are the  dominant large herbivorous mammals of the family Cervidae. The increasing populations of these species have led to ecological and economic  challenges. Therefore, we investigated the effects of spatial scale characteristics on  the habitat preferences of roe deer and water deer. From June to August each year  between 2021 and 2023, we calculated the relative abundance index (RAI) using  camera-trap data and analyzed patch characteristics in the study area using remote  sensing techniques, …