Digital Commons Network^™

Author Index, 12 Months Ended December 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended December 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Design Of A Simplified Biomimetic Autonomous Entertainment Robot, Jessica E. Morris, Shanny May Ruiz, Morgan Snyder, Hannah Guild, Gabriel Cardona-Tous

Graduate Scholarship and Creative Works

The advancement of technology has paved the way for robots with the purpose of entertainment to become more popular. However, the exploration of biomimetic actions as a factor of entertainment is majorly limited to the mimicry of young domesticated animals such as puppies and kittens, with some notable exceptions. However, there is a wide range of possibilities for robotics that mimic animals marketed as pets, outside of the common examples. This work seeks to explore the opportunity for autonomous systems with entertainment driven and expressive actions in the family of Testudines (turtles and tortoises), an undomesticated species, but still often …

A Neuromorphic Spike-Based System For Real-Time Behavioral Anomaly Detection In Saas And Self-Hosted Environments, Marcel Witt

Defensive Publications Series

This publication introduces NeuraSentry™, a neuromorphic anomaly detection framework inspired by biological spike-based learning and synaptic plasticity. It combines competitive vector detectors, temporal spike traces, and retroactive learning signals to detect evolving behavioral fraud and insider threats in both SaaS and on-premise systems. Key innovations include sparse activation using cosine similarity, HDBSCAN-based meta-neuron clustering, and delayed reward modulation modeled after dopamine and serotonin systems. NeuraSentry delivers adaptive, explainable, and scalable behavioral threat detection, without relying on labeled training data or fixed rules. This work establishes prior art to prevent overly broad patents in the field of neuromorphic security analytics.

Functional Handle Taper And Nesting Mold For Dispenser - Compatible Cutlery, Northstar Maintenance Management Inc. Dba Compostitall.Com

Defensive Publications Series

This publication discloses the functional geometry of a tapered handle for compostable cutlery that enables consistent stacking and dispensing in tab-compatible or gravity-fed dispensers. This design has been in commercial use since approximately 2017 and is currently offered under the Forever Free brand. No claim of original invention is made; this disclosure is intended to serve as prior art.

Context-Aware Chatbot For Contextual Link Retrieval And Team Collaboration, Harish Murthy

Defensive Publications Series

Members of a team often individually bookmark or maintain knowledge assets, e.g., documents, meeting notes, etc. Sharing links to such assets and disseminating their contents within the team can become unwieldy, especially as the size of the team and the volume of assets grow. This disclosure describes techniques that enable individuals within a team to register certain mnemonics within a chat room or messaging app, such that when prompted with a mnemonic, a link to a contextually relevant asset is surfaced. In the case of chat rooms, context is derived from the chat room from which the query originated. In …

Key Management Server Driven Adaptive Client-Side Caching Of Cryptographic Keys, Himanshu Kishna Srivastava Mr.

Defensive Publications Series

In conventional cryptographic systems, encryption keys are typically retrieved from a centralized key management server (KMS). To reduce latency and improve performance, clients often cache these keys locally. While this caching mechanism enhances efficiency. However, this approach also introduces several security challenges e.g. cached keys may become outdated or exposed to unauthorized access, and clients generally lack a reliable mechanism to detect when a key has been updated or revoked by the KMS. Moreover, because each client may implement its own caching logic—governing how long keys are stored, when they are refreshed, or how they are secured—this results in inconsistent …

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Going Concern Value Reexamined, Lawrence H. Danzig, Robert A. Robison

Tax Adviser

No abstract provided.

Estate Planning: Estate Administration Expenses— The Ninth Circuit Enters The Conflict, Susan M. Erwin

Tax Adviser

No abstract provided.

What Is A Partnership Liability And How Is A Partner’S Share Determined?, W. E. Seago, Jerome S. Horvitz

Tax Adviser

No abstract provided.

Tax Planning For Gifts Of Life Insurance, Leo C. Hodges

Tax Adviser

No abstract provided.

Integrating Values In Dutch Music Copyright: A Q Methodology Study, Nerko Hadziarapovic, Pascal Ravesteyn, Marlies Van Steenbergen

Communications of the IIMA

This research investigates the integration of stakeholders' values into the digital frameworks of Collective Management Organizations (CMOs) within the Dutch music copyright system. Utilizing Q methodology, the study captures diverse perspectives from composers, lyricists, publishers, and CMO representatives on values, value tensions, norms, and system requirements. A pilot study with four experts tested data collection methods and refined the study design for a larger, follow-up study involving 30 participants. Preliminary findings, based on factor analysis of participant rankings of 30 statements, reveal two distinct perspectives: one focused on "Fairness and Accountability," emphasizing trust-building and equitable treatment, and the other on …

Brand Awareness The Case Study Was Applied To Nesma & Partners Contracting Co. Ltd In Saudi Arabia, Soumaya Kaakour, Pierre Mouawad

Al Jinan الجنان

This paper examines the factors affecting brand awareness in Saudi Arabia Nesma & Partners Contracting Co. Ltd. An electronic survey was distributed to 203 employees. The results indicated a positive correlation between credibility and brand awareness, while a negative correlation between the following variables (social media, influencer, E-wom) and brand awareness. These results imply that companies like Nesma & partners should not rely on social media, influencers, and E-wom to reach brand awareness. Future research is needed to investigate more factors affecting brand awareness in construction companies

The Impact Of The Translated Frankenstein Story On The Child›S Psyche And Thinking, Riham Halawani

Al Jinan الجنان

In this study, the researcher explored the impact of Frankenstein’s translated story on children. Choosing a topic or idea in translating children’s stories is likely to cause children to not respond to it and therefore not read it. It is therefore imperative for the translator to consider the elements of the story in the translation process, including the subject and idea, characters, environment, and style. Accordingly, the researcher sought to highlight the psychological and intellectual effects that this translated story has on children and its reflection on society. The researcher also mentioned the technique used in translating the proper names …

The Factors Behind The Weakness And Decline Of The Janissary Corps: Economic, Social, Political And Psychological (1512 - 1826 Ad, Ali Omar

Al Jinan الجنان

The Janissaries turned from an army protecting the Ottoman state and a source of its strength into a source of corruption, weakness and competition for it. They directed their weapons with which they defeated their enemies against the chests of the sultans and the Grand Vizier, permitted the killing of innocents, and subjected the markets to burning, looting and plundering, which caused the state to be covered with blood and weakness and the conquests to stop.

This backwardness was a natural result of several economic factors, including the Jews’ deception of the currency that was paid (salaries) to the Janissaries …

The Effect Of Using Some Geographical Map Skills On Achievement Among Eleventh Grade Students - Literary Track Ministry Of Education And Higher Education In The State Of Qatar - Nasser Bin Abdullah Al Attiyah Secondary School For Boys - Social Studies Department - Academic Year 2019-2020, Bilal Al-Bayer

Al Jinan الجنان

This study aimed to measure the level of skills in reading and understanding geographical maps and assigning them of the Eleventh Grade Literary Track students at Nasser bin Abdullah Al-Attiyah Secondary School for Boys in the book "Geography", where a pre-skill test consisting of 30 questions was built to measure the level of students in reading and understanding geographical maps. After determining the school in which the experiment will be applied, the Eleventh Grade Literary Division (5), which consists of 28 students and which the researcher taught, was chosen. The data used was analyzed through the T-test to process the …

Digital Literature: A Modern Concept Of Contemporary Literature, Dala Jamal

Al Jinan الجنان

Since the earliest eras of his existence on this Earth, man has attempted to document his daily experiences using various available means: from carving on rocks and stones to drawing in caves, then documenting on animal skins after the invention of letters, and later writing on paper. In our modern era, we have reached documentation on computers, which represents a significant shift in the way we document due to its advanced features that surpass human intellect. In this research, I aimed to shed light on a new literary genre that emerged from the computer two decades ago and can only …

The Extent Of The Effectiveness Of Electronic Management In The Educational Process From The Point Of View Of Students Of Northern Border University, Tahani Al-Anazi

Al Jinan الجنان

The study aims to identify the conceptual framework of electronic management in contemporary educational thought, including the features of the educational process at the Northern Border University in the Kingdom of Saudi Arabia in order to determine the definition of the reality of the educational process in the light of the use of electronic management. The researcher used the descriptive analytical approach in order to obtain specific results, using the data collection tool (questionnaire) for a stratified random sample of university students amounting to 1343 students. The study resulted in that students can use all activities electronically, with some weaknesses …

The Western Position On The Palestinian Cause, Souha Kassem

Al Jinan الجنان

The European positions on the Palestinian cause varied between clarity and ambiguity. For example, Britain’s position was transparent and clear towards Israel regarding the necessity of implementing international resolutions regarding Jerusalem and the territories occupied in 1967. On the other hand, there were other statements saying that Jerusalem is an unresolved issue that must be negotiated, and this is what the majority of European union countries have adopted, through a statement regarding their categorical refusal to recognize Jerusalem as the capital of Israel, and to acknowledge the lands of Jerusalem are occupied territories, and to resolve the dispute over them …

The Factors Of The Emergence Of The Ikhshidi State And The Reasons For Its Downfall, Noura Mereb

Al Jinan الجنان

The current study talks about the Ikhshidi state: its emergence and the factors of its downfall.

It began with a definition of the Ikhshidid state, as it is an Islamic emirate founded by Mohamed bin Tughj al-Ikhshidi in Egypt, and later extended towards the Levant and the Hijaz, thirty years after the return of the Egyptian and Levantine lands to the Abbasid state, after the collapse of the Tulunid emirate, which was independent by virtue of the aforementioned lands, and separated from the Abbasid Caliphate for 37 years.

The founder of the Ikhshidid state was a Turkish Mamluk, and this …

Traditional Energy And Renewable Energy And Their Implications On Sustainable Development (Examples From Lebanon And The World), Radwan Ejel

Al Jinan الجنان

This study aims to introduce the types of fossil and renewable energies by presenting the various associated concepts. It shows their characteristics, in addition to the concept of sustainable development, to show the extent of traditional energy's repercussions on sustainable development and the role of renewable energies in promoting its concept through its three economic, social, and environmental dimensions. It also presents some statistical models on renewable energy, especially solar energy in Lebanon, the Arab world, and the world.

Previously, man used to invest in traditional fossil energy, such as oil, gas, and coal, to meet his economic and technological …

Distance Learning Technology In Lebanese Universities, Rayan Kalasina

Al Jinan الجنان

Education is one of the most important systems on which any country in the world is based. In fact, education is one of the main reasons for progress and growth in all countries. Interest in the educational system and in making it a priority helps build a present and a bright future that pushes it towards progress and advancement. Additionally, technology has strongly entered various aspects of life and has become one of the most important measures for the progress of countries and nations. Technology included various educational systems, leading to the emergence of the concept of educational technology.

He Path Of Literary Classification According To Abu Mansur Al-Tha'alibi The Book «Lata'if Al-Lutf» As Model, Huda Audi

Al Jinan الجنان

This research is concerned with studying the path of literary classification for Abu Mansour Abdul-Malik bin Mohammad AlThaalibi (350-429 AH/ 961-1038 AD) through his book Lataif Al-Lotf.

This research consists of an introduction, a preface, three chapters, and a conclusion.

The introduction includes a definition of the research, its importance, problem, hypotheses, objectives, methodology, and plan.

The preface includes an introduction to Abu Mansur al-Thaalbi: his life, his writings, and his status.

The first chapter introduces the book Lataif Al-Lotf: its occasion, size and sections.

The second chapter sheds light on AlThaalibi’s methodology in composing the book.

The third chapter …

Verses " Who Do Not Fear Nor Grieve" Baqarah-Al Surat From ( An Analytical Preaching Study, Maryam Haydar

Al Jinan الجنان

Praise be to God, Lord of the worlds, and the best prayer and peace be upon the messenger who is a mercy to the worlds, our master, our beloved and our example Muhammad (pbuh) and all his family and companions.

This research is entitled: Verses from Surat Al Baqarah - an advocacy study.

It studies and analyses the verses that mention those “who do not fear nor grieve” explained in six chapters accordingly: The definition of the Surah, the reason behind its naming, its merit, the reasons for choosing the verses of study, the reason for its revelation and …

The Most Important Ways To Confront The Hypocrisy Movement On The Political Side In The Light Of The Qur’An And Sunnah, Salem Al Oraymy

Al Jinan الجنان

The hypocrisy movement is one of the most active movements to limit the spread of the Islamic call, as it works hard to hinder its reform projects and keep it away from the areas of influence in various walks of life. Therefore, the researcher will try to identify the most important ways through which the hypocrisy movement can be confronted during the period of political conflict between Muslims and hypocrites in the civil covenant from the mission of the Prophet, may Allah God bless him and grant him peace, and mention some evidence for this confrontation from the Book and …

The Safe Educational Environment In The Prophetic Sunnah: Practices And Spoilers., Ali Alshaikh

Al Jinan الجنان

The research was conducted to show that the Prophetic Sunnah has made the safe educational environment one of the pillars of education at all its stages and levels, as there is no education without security and safety experienced by the learners during their learning experience by those who educate them. The Prophetic Sunnah guided educators to certain practices and specific behaviors that make the learner feel safe and secure during the educational process. The research mentioned fourteen positive practices that lead to security and safety in education. These practices enable the learner to learn and grow up with love, passion, …

Linguistic Correction Between Errors And Corrections - Problems And Solutions, Mariam Chaaban

Al Jinan الجنان

The study, titled “Linguistic Proofreading between Error and Correction - Problems and Treatments,” aimed to identify the challenges faced by linguistic proofreaders and propose suitable solutions. Using an analytical descriptive approach, the study was organized into a preface and three main sections: criteria for error and correction, balancing between excess and negligence, and linguistic inquiry. The study concluded that it is essential to standardize the criteria used in linguistic proofreading, advocating for establishing a Syndicate of Linguistic Proofreaders. Additionally, it emphasized the importance of adopting a balanced approach when identifying and correcting errors. Finally, the study highlighted the need for …