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.

I have come across various ways of defining Artificial Neural Networks (ANNs). Many of them miss a fundamental characteristic of theirs. An ANN is a machine learning model. Like all machine learning ...

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 ...

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

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

The energy sector is undergoing a profound transformation. The focus is no longer limited to fuels and electrons.

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

Hotel pricing is moving from science to art. Hotel operators are finally getting serious about price and revenue management.

Projects act as schools of construction, promoting knowledge sharing and sustainable practices in local contexts.

A survey of reasoning behaviour in medical large language models uncovers emerging trends, highlights open challenges, and introduces theoretical frameworks that enhance reasoning behaviour ...

Background Socioeconomic status (SES) is a potentially important upstream determinant of late-life cognitive health, but a ...