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.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Washington Report: Technological Developments: Implications For Cpas In Tax Practice, Kenneth F. Thomas, Carol B. Ferguson

Tax Adviser

No abstract provided.

Tax Practice Management: Managing Your Paperwork Crunch, David L. Buchholz

Tax Adviser

No abstract provided.

True Leases Versus Disguised Installment Sale/Purchases: Factors The Courts Use To Distinguish, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.

Tax Reform Act Of 1986 Changes Affecting Real Estate Investment Trusts, Linda Galler

Tax Adviser

No abstract provided.

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.

Working With The Revised Alternative Minimum Tax For Individuals, Paul J. Streer, Michael L. Holland

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.

Advancing Lipid Management: Saudi Heart Association Position Statement On Pcsk9-Targeted Therapies In The Primary And Secondary Prevention Of Cardiovascular Disease, Waleed Alhabeeb, Hussein Alamri, Hussein Elbadawi, Yazed S. Alruthia, Waleed Alharbi, Owayed Alshammeri, Adel Tash, Shadi Almoziny, Naji Kholaif, Hussain Halawani, Fadia Almahdi, Wael Yar, Khalid F Alhabib

Journal of the Saudi Heart Association

Background: Despite robust evidence for low-density lipoprotein cholesterol (LDL-C) reduction in atherosclerotic cardiovascular disease (ASCVD) prevention, attainment of guideline-recommended targets remains suboptimal in Saudi Arabia, especially among high- and very high-risk patients. Proprotein Convertase Subtilisin/Kexin Type 9 (PCSK9)-targeted therapies, which include monoclonal antibodies (evolocumab, alirocumab) and small interfering RNA (inclisiran), offer potent LDL-C lowering that can help address this gap.

Methods: The Saudi Heart Association (SHA) convened a multidisciplinary panel to review evidence from randomized controlled trials, real-world studies, and economic analyses on PCSK9-targeted therapies. Recommendations were developed through expert consensus, contextualized to the Saudi healthcare environment.

Results and conclusions: …

Real Time Transfer System Using Multiple Networks, Ramji Sethuraman

Defensive Publications Series

Present disclosure provides a method comprising: receiving, by a network computer from a sending entity computer, a first transfer message for a transfer interaction from a sender to a receiver, comprising a receiver alias and a value; transmitting, by the network computer, the first transfer message to an intermediate entity computer, wherein the intermediate entity computer resolves the receiver alias to a credential, and transmits a second transfer message to a receiver entity computer, wherein the receiver entity computer credits the value to a record of the receiver, wherein the first transfer message is received by the intermediate entity computer …

The Social Networking Based Digital Eco System That Enables Business Entities To Provide Relevant Advertisements To The Consumers Based On The Preferences Data Provided By The Consumer Interactions Where The Provided Advertisements Will Be Viewed Utilizing Virtual Technologies While Consumers Gain Revenue., Punarjeewa Abeysekera

Defensive Publications Series

This paper describes a social networking based digital eco system that enables business entities to provide relevant advertisements to the consumers based on the preferences data provided by the consumer interactions where the provided advertisements will be viewed utilizing virtual technologies while consumers gain revenue. The entire social networking based digital eco system will consist of a group of consumers utilizing virtual technologies to engage in social networking related activities and digital content consumption procedures, a group of business entities that will have access to consumer preferences data and a server system that have the capability to provide digital content, …

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.

The Tax Adviser, Volume 18, Number 2, February 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Limited Partner Obligations And At-Risk Amounts: The Tax Court Speaks But Not Too Clearly, Lawrence D. Maples

Tax Adviser

No abstract provided.

Acquiring A Computer For The Small Tax Practice, Joseph P. Matoney, Laurence R. Paquette

Tax Adviser

No abstract provided.

Tax Clinic, Thomas P. Ochsenschlager

Tax Adviser

No abstract provided.

Tax Reform Act Of 1986 Applied To Banks, Barry Hipshman

Tax Adviser

No abstract provided.

Foreign Tax Credit Provisions Of The Tax Reform Act Of 1986, Richard M. Hammer, James D. Tapper

Tax Adviser

No abstract provided.

Pelaksanaan Hukuman Cambuk Di Nanggroe Aceh Darussalam Berdasarkan Perspektif Hak Asasi Manusia, Sheila Namira Marchellia

Indonesia Criminal Law Review

The Province of Nanggroe Aceh Darussalam imposes caning punishment as a sanction for several criminal offenses. Many parties consider this sanction to be a violation of human rights. This study employs a normative juridical method using statutory and conceptual approaches. Primary legal sources include Law Number 39 of 1999 concerning Human Rights, Qanun Aceh Number 12 of 2025 concerning Jinayat Law, the Indonesian Criminal Code, and Governor Regulation of Nanggroe Aceh Darussalam Number 10 of 2005 concerning Technical Guidelines for the Implementation of Caning Punishment. Secondary sources were obtained from legal literature and related legal theories. The results of the …

Implicit Bias In Hiring: Leveraging Avatars To Foster More Inclusive Hiring Practices, Alexa Trifilo, Gary Blau, Crystal Reeck

Engaged Management ReView

This research investigated implicit racial in-group bias in hiring and examined extended reality (XR) as a mechanism for masking visual identity cues during the interview process. By introducing avatars that obscure physical characteristics, such as race, the study extends the concept of “blind” hiring into immersive virtual environments. In our experimental design, randomly assigned participants evaluated job candidates represented by avatars that had three variations of racial identifiability (White, Asian, or racially unidentifiable avatar) and two qualification levels (strong and ambiguous). We controlled for gender by including only experienced, full-time female professionals as participants in the evaluation of female avatars …

The Tax Adviser, Volume 18, Number 1, January 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.