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 ...

The amount paid out in prize money last year increased by 2 per cent rising from €478.8 million to €487.6 million.

Restructuring costs of €2.7m contributed to the operator of the National Lottery last year recording an operating loss of ...

Objective Interstitial lung disease (ILD) represents the most common and severe organ manifestation observed in patients ...

Wild Blueberries Pack Serious Cognitive Punch You've probably heard blueberries called a superfood, but the latest research ...

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

EDB, a company specializing in data and AI infrastructure, interviewed over 2,000 executives at large enterprises (500+ ...

In the context of HRD, Human Resources means a collective of personnel in organisations, either in the public or private ...

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