A taxpayer’s extension of variable prepaid forward contracts resulted in a constructive sale and a termination of obligations that gave rise to taxable gain, the Tax Court held.

Fundamentally, it raises an urgent concern about public sector institutional resilience-building, and the capacity to manage emergencies, early warning signals and systems, crisis response and crisis ...

The proof, known to be so hard that a mathematician once offered 10 martinis to whoever could figure it out, uses number ...

A faster shutter speed captures a more precise snapshot of time, which is helpful for quickly moving objects like rapidly ...

Opinion: For too long, City Hall has only been focused on development and big business, while neglecting the needs of the ...

For Swiss luxury watch brand Richard Mille, every challenge is a golden opportunity to demonstrate its prowess in watchmaking ...

A blended model of a lean core team, strategic partners and AI tools creates a resilient organization that can flex with ...

For decades, Programmable Logic Controllers (PLCs) have been the go-to solution for safety systems across refineries, chemical plants and power facilities. Reliable, flexible and widely understood, ...

A multinational collaboration at Eitri medical innovation center in Bergen, Norway, has used machine learning models to identify patient groups at risk of being mistreated.

In my view, the problem isn’t that we fail to communicate—it’s that we misunderstand what communication truly is.

In industries where hazardous environments are the norm, the relationship between safety, reliability and quality is ...

There is nothing inherent to working from home that makes it inefficient or efficient. It may not be particularly flexible, ...