For 30 years, law-enforcement officers have been empowered to be “clever”—and that cleverness has today become the cover for ...

Abstract: In this paper, an adaptive strategy for multi-carrier pulse width modulation (PWM) is introduced for selective harmonic elimination (SHE) in multilevel inverters (MLIs). Switching angles for ...

Explore the Benefits Received Rule, a tax theory advocating for tax payment based on government benefits received, and ...

After one of 2025’s biggest rules controversies, the USGA and the R&A made an update to its Model Local Rules.

Abstract: Accelerating matrix multiplication is crucial to achieve high performance in many application domains, including neural networks, graph analytics, and scientific computing. These ...

Explore how the Loss Disallowance Rule (LDR) impacts corporate tax returns, IRS regulations, and key legal cases. Get insights on LDR effects on subsidiaries and strategy.