I’ve discussed the changes to IRC Section 174 at length in previous articles, warning about the TCJA’s change to research and experimental costs under 174, as well as the IRS finally providing some ...

Here, Dr. Yuhua Li from Xi'an University of Science and Technology, Prof. Rui Zhu from Shanghai University of Electric Power, ...

An international research team led by the URV has analyzed the capabilities of seven artificial intelligence (AI) models in ...

A report from UK thinktank RUSI acknowledges — slightly grudgingly — that tactical drones are the most lethal weapon in the ...

"We are living in the century of biology, where advances in life sciences are rewriting the rules of medicine,” added Lise ...

The field of junctionless field-effect transistors (JLFETs) and nanowire technology has seen significant advancements in recent years. The current state of ...

Harvard affiliates developed a silicon chip that successfully mapped more than 70,000 synaptic connections from 2,000 rat ...

Large Language Models (LLMs) have significantly advanced natural language processing (NLP), excelling at text generation, translation, and summarization tasks. However, their ability to engage in ...

For the first time, we can see almost a full year into the future of Arctic ice patterns. Scientists develop groundbreaking model to predict changes in the Arctic: 'Addresses the limitations of ...

The remaining 10% of a problem typically demands the most effort because it involves the initial limitations of technology and aspects of a problem that we understand the least. This phase ...

A team of researchers from the University of Florida has developed an innovative handheld device for human immunodeficiency ...

Yesterday, the Center for Intellectual Property Understanding (CIPU) published a report highlighting several ways in which ...