Digital Commons Network^™

Author Index, 12 Months Ended December 1986, 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.

Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci

Tax Adviser

No abstract provided.

Preparer Penalties And Compliance, George A. Arzoo

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Tax Problems In Forming A Partnership Of Controlled Corporations, Nancy J. Stara

Tax Adviser

No abstract provided.

Home Office And Hobby Loss Deductions After Tax Reform, Christine L. Courtnage, Lisa Estes

Tax Adviser

No abstract provided.

Continuity: Persistent Decision-Centric Ai Cognition With Runtime Governance, Bounded Retrieval, And Defense-In-Depth Credential Scrubbing — Defensive Technical Disclosure V2.0, Thiago Goncalves

Defensive Publications Series

A memory-augmented AI assistant control plane is disclosed, comprising five
technical methods combined and publicly released as a Visual Studio Code
extension since October 31, 2025: (A) bounded retrieval with a code-enforced per-
call cap and per-record character limits such that worst-case per-turn token injection
remains approximately constant regardless of total stored knowledge; (B) runtime
governance interception of AI agent tool calls using an INTERCEPT → PAUSE →
EVALUATE → ENFORCE pipeline mapped to nine OWASP LLM Top 10 (2025)
categories; (C) defense-in-depth credential scrubbing applied at five enforcement
boundaries (tool-call input, AI-generated output, persistence write, persistence read,
MCP tool-result) …

The Caldwell Mobile‑To‑Factory Bio‑Lumber System, Michael Victor Caldwell Mr.

Defensive Publications Series

This disclosure describes a mobile‑to‑factory composite lumber system that converts fire‑hazard biomass (tumbleweed, pine slash, needles, cones, brush) and dirty agricultural waste plastics into low‑cost, warp‑free, rot‑proof, termite‑proof lumber substitutes.

The system uses:

• Mobile on‑site densification rigs to reduce biomass volume by 50:1

• Grit removal to protect factory equipment

• VAR atmospheric drying

• Recycled HDPE/PP binder (5–15%)

• Mineral fillers (clay, lime, fly ash, soil fines)

• Hollow‑core gyroid geometry to reduce material use by 40%

• Thermal‑loop energy recovery

• Plasma‑hardened wear surfaces for low maintenance

The result is a bio‑composite lumber that hopefully is:

• Cheaper than wood

• Cheaper than composite

• Stronger and straighter …

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Caldwell Adaptive Plasma Conditioning & Sensing System (Capcs V4.0), Michael Victor Caldwell Mr.

Defensive Publications Series

The Caldwell Adaptive Plasma Conditioning & Sensing System (CAPCS v4.0) is a next‑generation, fully autonomous microfluidic biosensing platform designed for real‑world plasma analysis under variable biological, thermal, and mechanical conditions. CAPCS integrates differential quartz crystal microbalance (QCM) sensing, surface acoustic wave (SAW) focusing, adaptive closed‑loop control, predictive fouling detection, dynamic thermal stabilization, and hybrid inertial–acoustic cell removal into a single disposable cartridge.

Unlike traditional biosensor concepts that rely on static assumptions, CAPCS v4.0 continuously adapts to fouling, drift, clogging, viscosity changes, hematocrit variability, and thermal fluctuations. Every major failure mode is paired with a dedicated countermeasure. The system uses dual‑QCM …

An Agentic Ai System For Meeting-Centric, Time-Bounded Security Policy Enforcement, Niranjan M M

Defensive Publications Series

Enterprises increasingly rely on meetings as the primary unit of collaboration for sensitive decision-making, training, customer engagement, and incident response. However, current firewall and network security systems remain largely static and topology-driven, forcing administrators to manually create, deploy, and later remove temporary security policies for short-lived events. This approach is operationally complex, error-prone, and does not scale in modern hybrid and highly collaborative environments.

The proposal introduces a meeting-centric, agent-driven firewall policy framework that automatically derives security intent from meeting context and participant composition. By treating the meeting identifier as the authoritative security signal, the system dynamically forms a meeting-specific …

Context-Adaptive Expressive Digital Avatars For Multi-Signal User Interface Systems, Thiyagaraj Krishna

Defensive Publications Series

A system related to context-adaptive expressive digital avatars for user interface systems. The system can dynamically modify user avatars based on environmental, temporal, and emotional signals using a Context Engine that performs sentiment analysis and collects environmental data, a Priority Engine that resolves signal conflicts using a weighted hierarchy, and a Rendering Engine that generates avatar variations through asset mapping, generative synthesis, or representative overlays. By aligning the avatar's expression with the viewing context, the system can reduce contextual mismatch and can enhance the authenticity of digital interactions.

Automated Message Resurfacing Based On Interrogative Intent Detection In Electronic Communications, Piyush Goyal

Defensive Publications Series

A common issue in electronic communication is the failure to respond to messages once the unread status is removed. This often occurs when a message containing a direct inquiry is opened but not immediately addressed, causing the communication to be buried by subsequent correspondence. To address this, the disclosed technology employs on-device natural language processing to detect interrogative syntax and intent at the time a message is accessed. If a request or question is identified, a contextual interface element is displayed, allowing for a single-action commitment to follow up. At a scheduled time, the message is automatically resurfaced to the …

Supernova-Ejected Planetary Core Fragments As A Mechanism For Anomalous Interstellar Objects: Application To 3i/Atlas, Daniel Austin Harbison

Defensive Publications Series

This paper proposes that the third confirmed interstellar object, 3I/ATLAS, is a dense fragment of a planetary core, ejected from its parent stellar system by a supernova event, rather than a primordial cometary nucleus. The hypothesis is constructed from first-principles physical reasoning and accounts for five anomalies observed in 3I/ATLAS that strain conventional cometary models: high inferred bulk density, nickel-rich coma chemistry, non-gravitational acceleration patterns, advanced age of the material, and the kinematic signature consistent with thick-disk galactic origin. The model further proposes that the same class of supernova event, when interacting with surrounding hydrogen clouds at the 1420 MHz …

The Whisper Web: A Mail Intelligence Framework For Semantic Coordination In Communication Systems, Johny Manuel-Devadoss, Joanna Johnson, Jayden Jack Johnson, Deepthi Prasad

Defensive Publications Series

This paper introduces The Whisper Web, a communication intelligence framework designed for post-static digital correspondence ecosystems operating under conditions of planetary-scale coordination complexity. Unlike conventional email systems that treat messages as isolated immutable payloads exchanged between endpoints, the Whisper Web reconceptualizes communication as a continuously evolving semantic biosphere composed of dynamic probabilistic entities known as Whisper Units. Each Whisper Unit functions as a compressed socio-semantic organism capable of propagating influence through adaptive trust topologies, negotiation-energy fields, obligation gradients, institutional resonance maps, and multi-agent predictive coordination networks.

The proposed framework abandons the traditional paradigms of inboxes, message queues, folders, labels, and …

Scalable High-Voltage Substation Architectures, N/A

Defensive Publications Series

A modular high-voltage substation architecture enables the scalable delivery of power to large-scale computing campuses. The system utilizes standardized high-voltage switching building blocks, typically rated for one gigawatt, which can be interconnected via sectionalizing breakers to expand capacity incrementally. Each module provides integrated connectivity for various energy sources, including utility lines, onsite backup generators, and battery energy storage systems. The design incorporates configurable switching mechanisms that allow backup resources to be deployed either for localized support of specific server buildings or as campus-wide assets. This decentralized but integrated approach enhances operational reliability by enabling islanded operations and automated power redistribution …

Gesture Control Of Operations Via Wearable, Russell William Myers, Yeabkal Assegid Wubshit

Defensive Publications Series

This document describes a wearable computing device (e.g., smart watch, smart ring, fitness tracker, hearable device, or other body-mounted devices or sensors) that facilitates gesture control of operations, such as media sessions and applications. For instance, the wearable computing device may allow a user of the wearable computing device to execute gesturebased commands to control a media application or launch specific applications without changing a visual display and/or navigating a menu of the wearable device. The wearable computing device may control media applications across devices (e.g., a video playing on a phone, music playing on headphones, etc.) and monitor gestures, …

Improvement Of Ac State Handling In Evpn, Anonymous

Defensive Publications Series

Systems and methods are disclosed for signaling Attachment Circuit (AC) state in an Ethernet Virtual Private Network (EVPN) without withdrawing Ethernet Auto-Discovery per EVPN Instance (ETH-AD per EVI) routes. A local Provider Edge (PE) router sets an AC Down Bit within the Layer 2 Attributes Extended Community of an ETH-AD per EVI route to indicate that an associated AC has transitioned to a non-operational state, while retaining the existing route advertisement and the associated label programming in the control plane and the data plane. A multi-homed PE that receives the route excludes the advertising local PE from Designated Forwarder (DF) …

Perceptions Of Research Infrastructure And Support In Northern New England, Carolyn E. Gray, Kathryn Bizier, Brenda M. Joly

Journal of Maine Medical Center

No abstract provided.

Learner-Centered Education As A Model For Promoting Client-Centered Care In Communication Sciences And Disorders, Shanna R. Callewaert, Sarah M. Ginsberg

Teaching and Learning in Communication Sciences & Disorders

As the student voice is increasingly valued in teaching and learning within higher education, learner-centered education (LCE) has gained traction as a method of creating classrooms that are unique to students’ desires and expectations (Barr & Tagg, 1995; Weimer, 2002). Similarly, client-centered care can be employed as a way for clinicians to shape treatment based on clients’ individual goals (Barry & Edgman-Levitan, 2012; Epstein & Street, 2011). This paper explores the relationships between LCE and client-centered care, noting the importance of engaging communication sciences and disorders students in LCE as it can promote the use of client-centered care in their …

Faculty And Student Perspectives On Course Collaborations Within Communication Sciences And Disorders, Shanna R. Callewaert, Sarah M. Ginsberg

Teaching and Learning in Communication Sciences & Disorders

The collaborative course (re)design (CCRD) process provides faculty and students with an opportunity to collaborate in partnership to redesign a course that the faculty teaches and that the student has previously taken. This process amplifies student voices and allows faculty to increase their understanding of students’ learning and experiences. However, barriers of CCRD, such as faculty members’ desires to retain decision-making control, students’ hesitations to share feedback, and logistical concerns, prevent many faculty and students from taking part in the process. This qualitative study sought to gain insight into the perspectives held by students and faculty in the communication sciences …

A Qualitative Job Posting Analysis From Missouri To Guide Competency-Based Curriculum In Slp Education, Megan Batzer

Teaching and Learning in Communication Sciences & Disorders

Competency-based education is a major trend for health professions education and one of the topics the Ad Hoc Committee to Plan Next Steps to Redesign Entry-Level Education for Speech-Language Pathologists (SLPs) recently explored. Competency-based education is an outcomes-based educational model where the focus is on development and mastery of specific knowledge and skills through instruction, assessment, and feedback. Competency-based education encompasses multiple educational theories including the self-determination theory, self-directed learning, self-assessment, and self-efficacy. Understanding the perspectives of key constituents, such as employers, on the setting-specific and across-setting knowledge, skills, and attributes required for the clinical fellowship (CF) experience could guide …

Improving Speech-Language Pathology Graduate Student Confidence In Evidence-Based Practice, Courtney Olson, Carla Tierney-Hendricks

Teaching and Learning in Communication Sciences & Disorders

Evidence-based practice (EBP) is widely acknowledged to be beneficial and necessary for the treatment of patients. However, a gap between evidence-based practice research and use is present. One way to improve EBP implementation is by focusing on incorporating explicit EBP instruction at the graduate student level. This study describes the development of a series of learning modules based on key EBP principles in order to increase graduate student confidence in EBP. Twenty-four first-semester graduate students were followed over the course of 8-weeks, with one group of twelve students receiving structured supplemental learning and the other group receiving only their traditional …

Pengaruh Polltik Luar Negeri Terhadap Struktur Masyarakat Hukum Internasional Dan Paradigma Hukum Positif Berkemanusiaan, Muhammad Ridwan

Jurnal Hukum & Pembangunan

Abstract

Proporsionalitas Penjatuhan Pidana, Eva Achjani

Jurnal Hukum & Pembangunan

Abstract

Substansi Pengaturan Hukum Daerah Kepulauan, Johanis Laetemia

Jurnal Hukum & Pembangunan

Abstract

Implementasi Undang-Undang Arbitrase Terhadap Pelaksanaan Putusan Arbitrase Internasional Di Indonesia (Memasuki 12 Tahun Usia Undang-Undang Arbitrase), Mutiara Hikmah

Jurnal Hukum & Pembangunan

Abstract

Mengkritisi Rancangan Undang-Undang Pengadaan Tanah Untuk Kepentingan Pembangunan, Suatu Catatan Kritis, Imam Koeswahyono

Jurnal Hukum & Pembangunan

Abstract

Analisis Hukum Islam Terhadap Lembaga Penjamin Simpanan (Lps) Bagi Nasabah Penyimpan Dana Menurut Undang-Undang Nomor 24 Tahun 2004 Tentang Lembaga Penjamin Simpanan, Abu Azam

Jurnal Hukum & Pembangunan

Abstract