Analysis of essential direct tax law features: clarity, competitive rates, and the use of GAAR. Covers corporate tax choices, AIS/TIS compliance, and certainty mechanisms in ...

Novels need a gripping story to stay popular as the decades pass, but it seems that other less-obvious factors may also ...

From exile epics to pop-rock portraits, Basque filmmakers showcase resilience and range with 13 World Premieres - led by ...

Many people confuse shame and guilt, and it is useful to know the difference between the two. The first reason is that shame often masks anger and vice versa. Some chronically angry and raging people ...

Abstract: Modeling temporal characteristics plays a significant role in the representation learning of audio waveform. We propose Contrastive Long-form Language-Audio Pretraining (CoLLAP) to ...

John Koblin has covered the Emmy Awards since 2015. The Apple TV+ drama “Severance” and the HBO Max medical series “The Pitt” have only one thing in common: Both shows center on a workplace. OK, two: ...

Thin phones are in. The iPhone Air (not the iPhone 17 Air, as rumors previously suggested) will be the thinnest iPhone ever, or at least that’s what Apple claimed at its “Awe Dropping” product debut ...

Nigel first entered the world of automotive journalism in the mid-80s, working for what was then the “bible” of weekly automotive content - Motoring News. Those were the days of tip-tap typewriters, ...

Hurricane Milton, Typhoon Meranti, and Cyclone Winston all rank among the strongest storms ever observed around the world. Each system had an ominous eye, tremendous winds, and caused significant ...

Abstract: In this paper, several different piezoelectric fan cooling forms are designed for a certain electronic equipment. The heat dissipation effect is simulated by CFD thermal simulation software ...

Severe thunderstorms are a risk for North Jersey on Sept. 6, but forecasters said the threat should weaken overnight. The National Weather Service said the best chance for showers to develop is ...