Rule 81 prescribes dataset construction, weighted averages, and a 35th–65th percentile arm’s length range when multiple comparable prices arise, with the median applied if the transaction falls ...

Big banks benefiting from boom in data center construction, as they can accommodate capital needs of hyperscalers & have investment banking arms that can run securitization offerings.

Microsoft researchers have developed On-Policy Context Distillation (OPCD), a training method that permanently embeds ...

PewDiePie has revealed that he trained his own AI model and claims it outperformed ChatGPT on a coding benchmark.

A comprehensive game plan and strategic tactics are critical to winning soccer, but how much does a team's unpredictability ...

ALMA’s most ambitious galactic survey yet exposes a wild, filament-filled stellar nursery at the very heart of the Milky Way. Astronomers have produced a remarkable new view of the center of the Milky ...

Emergency evacuations during natural disasters like earthquakes and tsunamis increasingly rely on advanced technology to ...

Earlier this month, the Centers for Medicare & Medicaid Services released a massive dataset regarding Medicaid Provider Spending from calendar year 2018 through 2024.  While the data offers a good ...

Newly published data indicate a quiet shift in hospital nurseries that may signal a broader change in how Americans view ...

The human capital agency’s PLUM reporting website doesn’t include data required by law and contains errors, the GAO found.

New 3D scans of tropical rainforests give scientists better data on forest biomass, boosting carbon tracking and satellite ...