Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 121231 - 121260 of 5156606

Full-Text Articles in Entire DC Network

Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster Nov 2025

Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster

Tax Adviser

No abstract provided.


Spotlight, Joel M. Forster Nov 2025

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.


Stock Redemptions: The Mystery Of The Disappearing Basis, Kenneth H. Heller Nov 2025

Stock Redemptions: The Mystery Of The Disappearing Basis, Kenneth H. Heller

Tax Adviser

No abstract provided.


Tax Clinic, William L. Raby Nov 2025

Tax Clinic, William L. Raby

Tax Adviser

No abstract provided.


Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part Ii), Keith A. Tucker Nov 2025

Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part Ii), Keith A. Tucker

Tax Adviser

No abstract provided.


Viewpoint: The Tax Reduction Act Of 1975: A Brief Review For Individual Taxpayers, A. James Golato Nov 2025

Viewpoint: The Tax Reduction Act Of 1975: A Brief Review For Individual Taxpayers, A. James Golato

Tax Adviser

No abstract provided.


Reits: Tax Considerations In Troubled Times, Barry S. Auerbach, Burton M. Mirsky Nov 2025

Reits: Tax Considerations In Troubled Times, Barry S. Auerbach, Burton M. Mirsky

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 9, September 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 9, September 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended August 1975, American Institute Of Certified Public Accountants Nov 2025

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

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended August 1975, American Institute Of Certified Public Accountants Nov 2025

Subject Index, 12 Months Ended August 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Congressional Tax Reform Hearings, Joel M. Forster Nov 2025

Washington Report: Congressional Tax Reform Hearings, Joel M. Forster

Tax Adviser

No abstract provided.


Spotlight, Joel M. Forster Nov 2025

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.


Estate Planning: The Private Annuity: What, Why And How, Edward N. Delaney Nov 2025

Estate Planning: The Private Annuity: What, Why And How, Edward N. Delaney

Tax Adviser

No abstract provided.


Erisa: Impact Of The New Limitations On Benefits And Contributions, Lloyd S. Foight, Carl S. Glassberg Nov 2025

Erisa: Impact Of The New Limitations On Benefits And Contributions, Lloyd S. Foight, Carl S. Glassberg

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Nov 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part I), Keith A. Tucker Nov 2025

Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part I), Keith A. Tucker

Tax Adviser

No abstract provided.


Defending Against The Accumulated Earnings Tax, Luther W. Linch Nov 2025

Defending Against The Accumulated Earnings Tax, Luther W. Linch

Tax Adviser

No abstract provided.


Tighter Coordination For Seamless Handover And Dual Connectivity Across 5g Networks Belonging To Different Operators, Joachim W. Walewski, Carlos Guimarães Nov 2025

Tighter Coordination For Seamless Handover And Dual Connectivity Across 5g Networks Belonging To Different Operators, Joachim W. Walewski, Carlos Guimarães

Defensive Publications Series

This disclosure addresses the support of features like seamless handover and Dual Connectivity, where the respective base stations are situated in networks managed by different stakeholders. The proposed solution involves two protection proxies of a new type, which handles base station coordination between the two different domains.


Dynamic Sensitivity-Aware Encryption In Digital Send Jobs Using Ocr And Llm Analysis, Hp Inc Nov 2025

Dynamic Sensitivity-Aware Encryption In Digital Send Jobs Using Ocr And Llm Analysis, Hp Inc

Defensive Publications Series

This idea relates to secure digital send workflows in multifunction printers (MFPs) and connected print ecosystems. Conventional solutions rely on static encryption settings, regardless of document sensitivity. The disclosed system integrates optical character recognition (OCR) with a large language model (LLM) to dynamically analyze the sensitivity of scanned content. Based on the analysis, the MFP automatically recommends or enforces adaptive encryption policies, such as TLS 1.3 or stronger transport encryption, AES-256 file encryption, or password-protected PDF delivery. This ensures that personally identifiable information (PII), financial data, or regulated content is protected at the appropriate level without unnecessary redaction or manual …


System For Generating Auditable Product Definitions With An Adaptive Conversational Agent, Bakul Patel, Teginder Singh, Ramakrishnan Neelakandan Nov 2025

System For Generating Auditable Product Definitions With An Adaptive Conversational Agent, Bakul Patel, Teginder Singh, Ramakrishnan Neelakandan

Defensive Publications Series

Defining products for regulated industries may be challenging, as some tools, such as passive document editors, static forms, and general-purpose conversational agents, can lack adaptive, domain-specific guidance and may be unable to produce auditable records. Systems and methods are described that can assist with these challenges using a conversational artificial intelligence system. The system can employ a large language model and a dynamic questioning engine to interpret a user's natural language responses. By referencing a configurable knowledge base of domain-specific information, for example regulatory frameworks, the engine can adaptively adjust its line of questioning. From the elicited information, the system …


Heterogeneous Graph Model For Predictive Impact Analysis In Validated Systems, Ramakrishnan Neelakandan, Teginder Singh, Bakul Patel Nov 2025

Heterogeneous Graph Model For Predictive Impact Analysis In Validated Systems, Ramakrishnan Neelakandan, Teginder Singh, Bakul Patel

Defensive Publications Series

Assessing the impact of system modifications in regulated computing environments, such as on cloud platforms or on-premise servers, may be challenging, as some methods can rely on siloed tools or subjective manual reviews that may lead to inefficient re-validation or compliance risks. A system may utilize a heterogeneous graph model to create a unified digital representation of a validated system, which can integrate entities such as code, data, infrastructure, and regulatory requirements. For example, when a change is proposed, a change propagation simulator can analyze potential effects by performing a weighted traversal of the graph to determine a multi-dimensional impact …


A Multimodal Transformer Approach To Joint Video Chapterization And Summarization, N/A Nov 2025

A Multimodal Transformer Approach To Joint Video Chapterization And Summarization, N/A

Defensive Publications Series

This disclosure describes a system for automated video chapterization and summarization that can use a large multimodal transformer architecture. The system can process a video's visual frames, audio track, and speech transcript, and may employ a hierarchical attention mechanism to capture both local and global dependencies across modalities. The model may be pre-trained on a dataset of chapterized videos using techniques such as masked modeling and a chapter prediction task. A classification head can be used to predict chapter boundaries, and a decoder network can generate summaries. This approach provides a method for generating chapters and summaries in a joint …


Apparatus For Accelerated Testing Of Thermal Interface Material, Nabeel Zafar Nov 2025

Apparatus For Accelerated Testing Of Thermal Interface Material, Nabeel Zafar

Defensive Publications Series

This disclosure describes apparatus and techniques to accelerate the testing of thermal interface materials (TIM) in electronic devices. Per the techniques, mechanical stresses induced by integrated circuit (IC) package warpage are simulated by applying a controlled and rapid thermal profile to either an electrically non-functional IC package assembly or to a multi-metal stack, both of which mimic the thermo-mechanical behavior of an actual package. By decoupling the mechanical stress study from electrical functionality, the techniques enable early-stage, cost-effective, and rapid evaluation of TIM pump-out and degradation. This test fixture allows different temperature/power cycle profiles (ramp rate and dwell times) to …


Mold Elevation Control For Deep Bottom Blocks, John Mccallum Nov 2025

Mold Elevation Control For Deep Bottom Blocks, John Mccallum

Defensive Publications Series

A casting system may include a mold, a bottom block, and a control system operably coupled to the mold and the bottom block for controlling an elevation of the mold and the bottom block. A method includes controlling the elevation of the mold and the elevation of the bottom block by positioning the mold at a first elevation and such that the bottom block is engaged with the mold, lowering the mold from the first elevation to a second elevation while maintaining engagement between the bottom block and the mold, and positioning the bottom block relative to the mold such …


Recyclable Metal Sorting For End-Of-Life Scrap, Adwait Thakur, Gary Gallo, Brandon Bice, Kyongwon Lee Nov 2025

Recyclable Metal Sorting For End-Of-Life Scrap, Adwait Thakur, Gary Gallo, Brandon Bice, Kyongwon Lee

Defensive Publications Series

Methods and systems for sorting mixed material scrap into aluminum alloys suitable for inclusion in alloy sensitive products are provided. Methods and systems include separating a portion of the mixed material scrap containing a high silicon content into a first sorting location. Methods and systems include further separating the low-silicon portion according to one or more attributes, including silicon content, magnesium content, copper content, manganese content, and combinations thereof, into two or more further sorting locations.


Presence-Triggered Predictive Caching Of Media Content, D Shin Nov 2025

Presence-Triggered Predictive Caching Of Media Content, D Shin

Defensive Publications Series

On-demand digital media streaming systems may experience playback latency, such as buffering, as content can be retrieved reactively after a user makes a selection. The described systems and methods can address this by using a presence signal to trigger a predictive process. A presence signal can be generated, for example, when a user’s computing device (e.g., a smartphone, smart watch, or wearable device) connects to a local network (e.g., a Wi-Fi network) or enters a geofence. Upon receiving this trigger, and with appropriate user permissions being granted, a predictive modeling engine can analyze the user’s content consumption history and context …


Adaptive Verification Of Generative Models Via Parallel Reasoning Generation, Neel Mohbe, Piyush Nov 2025

Adaptive Verification Of Generative Models Via Parallel Reasoning Generation, Neel Mohbe, Piyush

Defensive Publications Series

Generative models may produce outputs that appear correct but lack verifiable reasoning, and methods to generate such reasoning sequentially can introduce significant latency. The disclosed technology describes an adaptive verification framework where a prompt triage model can assess a query's potential risk level. Low-risk queries may bypass verification, while higher-risk queries can trigger a parallel process where a primary model generates an answer as a causal proxy model concurrently constructs a structured reasoning graph. A heuristic verifier can then programmatically audit this graph for aspects such as logical coherence and factual grounding. This system provides a method for generating auditable …


Conditional User Equipment Keepalive For Efficient Location Updates In Non-Terrestrial Networks, Yanming Wang, Andy (Jibing) Wang, Shailesh Maheshwari Nov 2025

Conditional User Equipment Keepalive For Efficient Location Updates In Non-Terrestrial Networks, Yanming Wang, Andy (Jibing) Wang, Shailesh Maheshwari

Defensive Publications Series

In non-terrestrial networks, a user equipment (UE), such as a smartphone, smart watch, or other wearable device, moving between large satellite beam coverage areas can generate signaling overhead from frequent tracking area update (TAU) procedures. Suppressing these updates can result in the UE becoming less reachable for incoming, mobile-terminated services. A UE-centric method is described wherein a logic engine on the UE can evaluate a combination of contextual triggers, for example, user activity, modem state, and a change in tracking area. If certain conditions are met, the UE can transmit a lightweight, payload-free packet to initiate a control plane service …