Digital Commons Network^™

Income Tax Evasion And Other Fraud Problems - The Administrative Process (Part I), Bruce I. Hochman

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Tax Subsidies As A Device For Implementing Government Policy, Stanley S. Surrey

Tax Adviser

No abstract provided.

Exploring The Relationship Between Entrepreneurial Ambidexterity And Academic Performance: The Moderating Role Of Digital Capabilities: Evidence From Public Universities Of Duhok Governance, Kurdistan Of Iraq, Zeravan Abdulrahman Omar

Arab Economic and Business Journal

This study examines the impact of entrepreneurial ambidexterity, and the synchronization of exploratory and exploitative activities, on academic performance in university departments, and the role of digital capabilities in moderating this impact. Using a descriptive analytical approach, a questionnaire was distributed to 145 department heads at public universities in Duhok Governorate, Kurdistan Region of Iraq. The data were validated using SPSS version 29 and SmartPLS 4.1.1, both of which confirmed the study's hypotheses. The results revealed a direct, statistically significant, positive correlation between entrepreneurial ambidexterity and departmental academic performance. Furthermore, digital capabilities were found to have a significant positive performance-modifying …

The Tax Adviser, Volume 3, Number 3, March 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index—12 Months Ended February 1972; Author Index—12 Months Ended February 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Irs-Aicpa Discuss Tax Administration Matters, Herbert Finkston

Tax Adviser

No abstract provided.

Working With The Irs: “Disc, A Handbook For Exporters”, Harry Z. Garian, United States. Internal Revenue Service

Tax Adviser

No abstract provided.

Don’T Overlook “Members’ Day” Tax Bills, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Wedding Bells For Banks: Tax-Free Mergers And Consolidations, Richard A. Goldstine

Tax Adviser

No abstract provided.

Tax Clinic, Eli Gerver

Tax Adviser

No abstract provided.

Interaction Of Maximum, Capital Gain, And 7-Year Averaging Taxes, David A. Schechter

Tax Adviser

No abstract provided.

Small Tax Case Procedures In The United States Tax Court, Howard A. Dawson Jr.

Tax Adviser

No abstract provided.

System For Data Extraction Via Consensus Of Extractors Vetted By Ground Truth, Jordan Janeiro, Sergey Novikov

Defensive Publications Series

Automated data extraction from diverse web resources may result in inaccuracies, as single-method systems can struggle with varied implementation patterns, such as client-side rendering. This paper describes systems and methods that utilize a trustability-based framework to address these potential inaccuracies. This framework can employ a set of diverse extractors, for example, code-based, image-based, and machine learning-based modules, that may operate concurrently. The performance of these extractors can be evaluated against a ground-truth dataset, which may be generated by human reviewers from a sample of web pages for a given domain. The extractors that meet a pre-defined accuracy threshold can be …

Butylscopolamine Bromide / Paracetamol Tablets, Anonymous

Defensive Publications Series

A robust manufacturing process for stable Butylscopolamine Bromide / Paracetamol tablets is disclosed.It overcomes content uniformity and long term drug release (dissolution) problems.

Electrical Transient Telltale System, Jerrold M. Pianin

Defensive Publications Series

Proposed herein is a transient telltale system that includes an array of transient voltage suppression (TVS) devices, each with a unique trigger voltage, in conjunction with fuses that can be used to create a physical record of the exposure of a device to electrical over-stress transients.

Budget Aware Hybrid Code Retrieval For Ai Developer Assistants, Todd C Kuehnl, Alan Gatzke

Defensive Publications Series

Project Brain Model Context Protocol (MCP) is a local-first, budget-aware hybrid code retrieval system for artificial intelligence (AI) developer assistants, such as Integrated Developer Environments (IDEs) and Command-Line Interfaces (CLIs), that delivers instant, explainable context on large mono repositories (monorepos). The system coordinates a two-stage fast-pass and full search (dense and learned-sparse with Reciprocal Rank Fusion (RRF)), conditional Hypothetical Document Expansion (HyDE) and fail-open reranking, deterministic de-duplicated packing, and ingest-epoch-safe caching to ensure that results stay fast, fresh, and trustworthy even during indexing. Durable memory (for prepare/resume flows) ensures cross-session continuity without needing exact titles.

Lock And Unlock Mechanism For Accessory Attachment, Hp Inc

Defensive Publications Series

Active pens as PC accessories have been a tool to enhance productivity in office environments and in school class environments. This publication proposed a new method to ensure active pen attachment can be securely attached to notebook PC and tablet PC to avoid pen lost issues causing unpleasant user experience and productivity loss.

In modern active pen accessory attachments, active pens are magnetically attached to notebook PC and tablet PC, which are easily knocked off and missing. If magnet force of pen attachment increases, the pen accessory will be difficult to remove from system. If magnet force of pen attachment …

Switchable Ahs And Recline Stand Function, Hp Inc

Defensive Publications Series

The present invention discloses a novel mechanical structure designed to develop a device capable of switchable operation between an Adjustable Height Stand (AHS) mode and a Recline Stand mode. This innovation aims to increase the flexibility of the user experience for the stand while simplifying the supply chain. The invention primarily features a lock and rotatable mechanical mechanism on the stand column, enabling users to seamlessly transition between the two distinct functional modes using a single stand. The present invention overcomes the limitations of prior art by providing a single column stand capable of supporting different functional modes, specifically AHS …

Generative Ai Context Orchestration System With Hierarchical Markdown Analysis For Agentic Enterprise Knowledge-Management, Hp Inc

Defensive Publications Series

A model context protocol server uses hierarchical analysis and retrieval-augmented generation vectorization to accurately deliver contextually-relevant deterministic results and working, quality code produced by AI.

Unified Speech Encoding And Streaming Key-Value Caching For Efficient Speech Llm-Based Meeting Intelligence, Gregoire Magendie, Erwan Zerhouni

Defensive Publications Series

Proposed herein is a unified, graphics processing unit (GPU) -efficient architecture for real-time and post-meeting speech intelligence that simultaneously handles transcription, translation, summarization, and action-item extraction without redundant computation. By tightly coupling a shared audio encoder, streaming multimodal caching, blank frame skipping, and persistent storage, the system drastically reduces latency and cost, enabling scalable, low-latency meeting analysis across multiple tasks, even for long-form audio sessions.

E-Paper Based Label For Dynamic System Onboarding And Management, Raghu Krishnamurthy, Solomon Hsueh, Peijun Qi, Hari Pillai, Sandesh K Rao, Jun Liu

Defensive Publications Series

Provided herein are affordable techniques for implementing an electronic paper (e-paper or ePaper) -based dynamic label tray that can be encoded with information to simplify the onboarding process of server and networking platforms. In one instance, a quick response (QR) code can be provided on an ePaper label that can be scanned by a device with an optical camera via a secure mobile application of the device that can cause the device to connect to cloud controllers that can provide onboarding information or processes.

Addressing The Needs Of The Unhoused Population With Education And Wound Care Kits Based On Input From Healthcare Professionals, Presley Ann Cobble

Honors Capstone Projects and Theses

No abstract provided.

Experimental Validation Of Nonlinear Adaptive Sliding Mode Control On A Two-Degree-Of-Freedom Helicopter System, Samuel Edward Newport

Honors Capstone Projects and Theses

No abstract provided.

Minutes, Crummer Graduate School Faculty Meeting, Thursday, December 11, 2025, Crummer Graduate School Of Business Faculty

Crummer Graduate School of Business Minutes and Reports

No abstract provided.

Developing Research Question And Writing Questionnaires Activities, Lauren B. Neal

Teaching Repository of AI-Infused Learning

Students draft a research question based on their own experience, then use a conversation with ChatGPT to refine and edit the question. Later in the semester, students develop questionnaire items to address this research question and use ChatGPT to improve the questionnaire items.

Baudelaire And Manet Remake, Barry J. Mauer

Teaching Repository of AI-Infused Learning

Use AI to remake either a painting from Manet or a poem from Baudelaire (or both!) in any medium: experimental writing, video, poster, song, etc.; the creativity is in your prompt. In addition, write an essay of 4-5 pages explaining and justifying your remake, describing the process and interpreting the results.

A Structured Approach To Ai Use Statements: The T.R.E.A.T. Framework, Laura Yost

Teaching Repository of AI-Infused Learning

The T.R.E.A.T. framework gives faculty a customizable approach to writing comprehensive and actionable AI use syllabi policies that support student success by providing learners with transparency and clear communication.

Synthesis And Evaluation Of Amidoximes As Potential Pharmaceuticals Against Antimicrobial-Resistant Bacteria, Prudence Mange

Honors Theses

The rise of antimicrobial-resistant bacteria in the healthcare industry has led to devastating effects in recent years, ranging from increased risks associated with hospital treatment to longer illness duration, which may eventually lead to increased death rates (Naghavi, Mohsen et al, 2024). To combat this ongoing challenge, this project aims to synthesize amidoximes, which are organic derivatives of carboxylic acids with an oxime and an amino acid group. Amidoximes have been utilized in various clinical applications, including antituberculosis medication, hypotensives, antiarrhythmics, antibacterials, and antifungals (J. Chil et al., 2011). -- The focus of this project was to test their antibacterial …