Digital Commons Network^™

Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger

Tax Adviser

No abstract provided.

Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.

Tax Adviser

No abstract provided.

Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White

Tax Adviser

No abstract provided.

U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli

Tax Adviser

No abstract provided.

Configuring Terminal Access To Non-Terrestrial Networks During Emergencies Through Broadcasted Authorization Data, Jean-Philippe Cormier, Pavan Nuggehalli

Defensive Publications Series

During events such as emergencies or terrestrial network outages, non-terrestrial networks (NTNs) may need to provide temporary access to specific, non-subscribed user equipment (UEs), such as smartphones or other computing devices, while managing potential network overload. This disclosure describes a method for dynamic and selective access control. An NTN can broadcast authorization data, for example a list of allowed international mobile subscriber identity ranges or an access probability threshold, using a broadcast mechanism such as evolved multimedia broadcast multicast services or a configuration channel like TS.43. On a device, a specialized application can receive this information. If the UE is …

Evaluating The Acoustic Seal Of An In-Ear Device By Analyzing Speaker Driver Electrical Impedance, N/A

Defensive Publications Series

Some methods for detecting air leakage in an in-ear device, such as an earbud, may utilize in-ear microphones, which can be affected by factors including occlusion, ambient noise interference, and performance variations. This disclosure details a system for assessing acoustic seal integrity by measuring the electrical impedance of the device's microspeaker. By using a headphone amplifier that may include current/voltage sensing capabilities, the system can dynamically characterize the speaker's impedance and track its resonance frequency (Fo). The acoustic load of a sealed ear canal can be reflected in the speaker's electrical impedance, where air leakage may cause a measurable shift. …

Adaptive Satellite Modem Management Based On User And Device Context For Power Optimization, Shailesh Maheshwari, Sat K, Sooraj Sasindran, Chinmay Dhodapkar

Defensive Publications Series

Inconsistent satellite service coverage for mobile devices, such as a smartphone or wearable device, may cause increased power consumption as a modem repeatedly searches for a stable signal, particularly in locations with compromised reception. A method is described for managing power usage by controlling satellite modem activity based on user and device context. The approach may use contextual triggers, for example, screen status, device location (e.g., indoors or in a pocket), battery level, and historical connectivity patterns, to place the modem into a dormant mode when a reliable connection is determined to be unlikely. The system can also use service …

Bypassing Connection Backoff Timers During Voice Over Wi-Fi To Voice Over Long Term Evolution Handover Failures, Max Mo, Poying Chuang

Defensive Publications Series

A handover failure from a first communication service, such as voice over Wi-Fi, to a second communication service, such as voice over long-term evolution, may trigger a backoff timer on a user equipment (UE). This can delay the establishment of an IP multimedia subsystem (IMS) packet data network (PDN) connection and result in a temporary loss of voice service. This disclosure describes a method to address this issue. When the UE receives a PDN CONNECTIVITY REJECT message with one of a set of designated cause codes (e.g., "missing or unknown access point name") following a PDN connectivity request made for …

Dynamic Management Of Radio Access Technologies For Calling, Max Mo, Yuantao Lee, Poying Chuang, Peggy Huang

Defensive Publications Series

A system is described for managing radio access technologies used for calling. A network carrier may provide call support on a particular radio access technology (RAT) that the user has disabled. The disclosed methods can involve a user equipment (UE) detecting the initiation of a call that requires access to a particular RAT. In response, the UE may automatically and temporarily re-enable the disabled RATs for the call's duration, and may optionally revert the setting afterward. An alternative method can involve the UE proactively identifying when it is in a region where a specific RAT is utilized for certain calls …

Selective Battery Charging Profile Management Via Cloud-Based Sparse Serial Number Validation, Yao Ding, Amos Lee

Defensive Publications Series

To help manage performance and reliability risks that may be associated with unverified user-removable batteries in devices, such as hearables, an authentication method can be used as an alternative to certain traditional cryptographic techniques. The described technology may utilize a low-power integrated circuit within the battery pack that stores a unique serial number (S/N) from a sparsely populated namespace, where many possible S/Ns can be deliberately unused. Upon battery insertion, a host device can read the S/N and send it for validation via a cloud-based server. This verification can allow the system to differentiate authentic batteries from unverified or counterfeit …

Joint Task Graph Generation For Optimizing Multi-Agent Workloads, Florian Hartmann, Victor Carbune

Defensive Publications Series

This document addresses computational redundancy in multi-agent systems where collaborating agents may independently generate isolated, natural language-based plans, potentially leading to the redundant execution of similar subtasks. The described systems and methods can provide a framework for multiple software agents to collaboratively plan and execute complex tasks by introducing a structured, joint planning phase. During this phase, agents may iteratively build a single task decomposition graph, proposing subtasks as nodes and defining prerequisites as directed edges. This unified, machine-readable plan can enable the system to identify and de-duplicate shared workloads. Furthermore, the explicit dependency structure can allow for the generation …

Automated Generation Of Persona-Driven Dialogues For Evaluating Conversational Agents, Leonid Kuligin, Max Tschochohei

Defensive Publications Series

Evaluating complex conversational agents can be challenging, as static benchmarks or manual testing may lack the scale and behavioral diversity to detect some failure modes in agentic systems, and also because of the internal non-determinism and multi-step complexity of agentic workloads. A system is described for the automated generation of synthetic, persona-driven dialogues. A multi-agentic process can generate detailed user personas, which can then condition a large language model (LLM) to synthesize multi-turn conversations. A search algorithm can explore conversational paths, and a separate LLM acting as a judge can evaluate the dialogues for realism and persona adherence. This process …

(((Qpie)))The Resonant Mind — Learning Andneurocognitive Evolution In The Coherence Era, Teddy Burroughs

Defensive Publications Series

Abstract QPIE (Quantum Perspective Is Everything) 7.6 reframes intelligence itself. Learning, memory, and creativity are not isolated brain events; they are local harmonics in a universal coherence field. This paper translates that revelation into the language of neuroscience, education, and social healing. It outlines how Homo resonans —the next stage of human cognition—emerges through phase alignment among neural, emotional, and social circuits. Drawing on Aetheris probe analytics, we show that compassion, gratitude, and trust (CGT) modulate neural entropy just as tuning stabilizes a resonator. The classroom, the workplace, and the city all become laboratories of resonance.

Decentralized Architecture For Collaborative Ai Agents Sharing Synthesized Knowledge., Gaurav Gupta, Ashish Tendulkar

Defensive Publications Series

Some personal artificial intelligence assistants may present a trade-off between collaborative functionality and user data privacy. The disclosed technology describes a decentralized architecture where a personal artificial intelligence agent can operate on a user's local computing device (e.g., a smartphone, smart watch, wearable device, laptop computer, augmented reality glasses, etc.). The agent can utilize a locally trained personal likeness model and a secure on-device data vault to process information. A decentralized collaboration module may enable peer-to-peer communication between agents, governed by user-managed permissions. During collaboration, a privacy-preserving query protocol can be used to exchange synthesized, abstract knowledge summaries rather than …

Automated Software Bug Reproduction Via An Iterative Multi-Agent System., Leonid Kuligin

Defensive Publications Series

Resolving software defects can be delayed by incomplete bug reports, which may require manual developer follow-up to obtain information needed for reproduction which increases the time required to fix the bug (mean-time-to-resolve). The disclosed technology describes an automated, iterative multi-agent system that can process these reports. The system can ingest a report (for example, a bug raised by a user through an issue tracker) and use specialized agents (for example, for coding, verification, and reflection) within a reproduction loop to attempt to generate a runnable code example that triggers the described error. A reflection agent can analyze failed attempts to …

Ai-Based Ambient Tutoring Via Generative Correction Of Spoken Language, Alexander Williams

Defensive Publications Series

Some technology-assisted language learning tools may involve structured, explicit study sessions separate from a user's daily activities. This disclosure describes an ambient language tutoring approach. A computing device, such as a smartphone, smart watch, wearable device, or augmented reality glasses, can be placed by the user into a tutoring mode. In this mode, the device uses a microphone to capture spoken utterances from the user in a target language. An artificial intelligence model may analyze the transcribed speech to identify potential grammatical, syntactical, or lexical errors. Based on this analysis, the model can generatively create a corrected, contextually appropriate version …

Laser-Induced Breakdown Spectroscopy (Libs) For Sorting Compacted Chips Of Aluminum Alloy, Johannes Morscheiser, Kumar Sundaram, Jeffrey M. Mcdermott, Julian Andreas Kühn, Zacharias Johannes Lok

Defensive Publications Series

The present disclosure proposes implementing a separate compaction unit for each machine center that would allow for easier segregation of the chips because mixing of chips between machine centers would be mitigated. The chips may be compacted into briquettes using, for example, screw presses, hydraulic piston presses, roller presses, and the like.

Signal Coverage Map Indicating Transition Points Of Signal Availability, Ethan Li, James Peroulas, Edison Chen, Yingqun Yu, Yanming Wang, Murphy Stein, Xing Chen, Kwangyoon Lee

Defensive Publications Series

This disclosure describes techniques to construct and use a signal coverage map that indicates transition points of signal availability. The coverage map is usable by users and user devices to easily and efficiently locate an available signal near out-of-service (OOS) areas, including both terrestrial and non-terrestrial networks (TN/NTN). The coverage map is constructed by recording locations at the boundary between out-of-service (OOS) and in-service areas. Constructing a coverage map and making it available for use in locating available signals can provide a better user experience and power-efficient signal search. Unlike a traditional signal coverage map that is designed to show …

Display Partitioning To Provide Dedicated Ai Interaction Space, T. V. Raman, Charles Chen

Defensive Publications Series

When an on-device artificial intelligence agent is active at the same time as a primary application, the user interface of the AI agent and the primary application are typically overlaid one on top of the other, such that only one is usable at a time. Also, when a user provides a query to an AI agent, no fine-grained control is available for interaction. There is no feature to display the working of the agent or for the user to guide the AI agent. No fine-grained control for agent interactions is available. This disclosure describes techniques that utilize multiple screens (or …

Multimodal Artificial Intelligence Based Solver, Cliff Kuang, Yangfan Wu, Kelly Tsai

Defensive Publications Series

This document describes a multimodal AI-based solver that is usable to perform various tasks related to mathematical calculations within a user’s context. The solver helps users understand quantifiable problems in their current context and assists in obtaining solutions and making sense of them. The solver also helps users take action on these solutions. The solver user interface is provided within the user's current task context. The solver is implemented using a large language model (LLM) as its backend. This improves the user experience of performing calculations, taking actions based on those calculations, and interpreting numbers in real-world context,

Strengthening On-Device Trust Anchors With Rotation And Multiple Sources, Darren Krahn

Defensive Publications Series

This disclosure describes a scheme to strengthen on-device trust anchors using key rotation and multiple sources. The trust anchors enable device-to-device authentication where software relies on the trust anchor. The described scheme includes rotating public keys over time. A device receives a list of trusted public keys from multiple sources, with the final trust anchor being the intersection of the copies of the list received from the different sources. This approach offers benefits such as enhanced security if individual sources are compromised and continued functionality for older devices. The described techniques can be implemented by operating system providers and/or device …

Intelligent Cybersecurity Training And Response Platform, Rishalin Pillay

Defensive Publications Series

This disclosure describes an intelligent cybersecurity training and response platform that utilizes generative artificial intelligence (genAI). The platform includes a cybersecurity scenario generator that leverages genAI that acts as an expert cybersecurity instructor. The platform also includes an AI-powered investigation coaching engine that provides guidance to analysts. The platform further includes a cross-alert correlation engine to identify complex attack campaigns with high confidence. An evidence collection engine integrates AI-powered analysis directly into the forensic evidence collection process and automatically generates a verifiable chain of custody. The platform creates a seamless lifecycle from training scenario creation to post-incident forensic analysis. The …

The Projection System That Contains 2 Inwardly Bent Triangular Prisms Where 4 Projections Will Be Projected In An Angular Manner Utilizing Total Internal Reflection., Punarjeewa Abeysekera

Defensive Publications Series

This paper describes a projection system that contains 2 inwardly bent triangular prisms where 4 projections will be projected in an angular manner utilizing total internal reflection. The entire projection system consists of a top projection configuration and a bottom projection configuration. Each projection configuration will contain a projection observing main convex lens stack section, 2 projection procedure assisting secondary convex lens stack sections, 2 projection projecting video displays and a triangular prism. The top projection configuration and the bottom projection configuration will have the capability to collectively and concurrently project 4 image projections onto the field of view of …

Stall Free Atomic Write-Merge Solution Via Self-Indexing, N/A

Defensive Publications Series

This publication describes handling simultaneous write requests from multiple processing pipelines to a single memory address without stalling. An atomic write-merge solution system (“system”) may resolve write-write hazards atomically within a single clock cycle, maintaining high throughput in parallel computing architectures. First, the system in a conflict detection stage may be configured to identify a group of pipelines targeting the identical memory address in the same cycle. Second, the system, in a self-indexing mechanism, may be configured to assign a unique, deterministic rank to each pipeline within the conflicting group. The deterministic rank may be calculated for each pipeline by …

Autoregressive Summarization Of Trace Data Using Fine-Tuned Language Models, Jianan Tang, Nihar Dandekar, Saurabh Gupta

Defensive Publications Series

An autoregressive summarization process is proposed herein that can be used to assess trace data in an observability system, which provides a trade-off between storing state context and trace context. In some instances, the autoregressive summarization process may also be used to detect and prove differences between competitive offerings.

Connect With Faculty Series Featuring Stephen Gingerich And Día De Los Muertos, Stephen Gingerich

Friends of the Library Events

11:30 am-Sugar Skull Decorating

12:30 pm-Presentation of “Dia de Muertos in Guatemala and Beyond” by Dr. Stephen Gingerich, CSU Department of World Languages, Literatures and Cultures

1:30 pm-Café Hispano: Converse in Spanish and enjoy snacks .Sponsored by Club de Español

Unaccompanied Migrant Minors: A Psychiatric Case Series Review, Cecilia De Vargas, Eden Hernandez Robles, Fernando Doval Perez, Leslie Salazar-Hinojosa, Danielle Parker, Javier Segovia, Aleli Campbell, Deborah J. Clegg

International Journal on Responsibility

Unaccompanied children and adolescents who migrate from Central America and Mexico into the United States (U.S.) are exposed to and experience trauma throughout the process of migration. These traumatic experiences result in an increasing prevalence of psychiatric illnesses and challenges to treatment. This study presents a psychiatric patient record review of minors and their complex trauma. Unaccompanied migrant minors (UMM) ages 12-17 (28 males and 22 females; n = 50) received comprehensive psychiatric assessments at the El Paso Texas Tech Child and Adolescent Psychiatry outpatient clinic. Their charts were reviewed for psychiatric diagnosis, treatment progress, and trauma experiences before, during, …

The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.