The paper introduces a new concurrency control protocol called Rebirth-Retire, which addresses the performance bottleneck issues in databases under high-concurrency conflict scenarios. This selection ...

Christine Ramsay and Takuma McNie of Deloitte explain how treating transfer pricing documentation as a risk management asset could help tax functions manage controversy, strengthen tax positions, and ...

An inherent principle of publication is that others should be able to replicate and build upon the authors' published claims. A condition of publication in a Nature Portfolio journal is that authors ...

The Federal Reserve's top regulatory official said Thursday that bank agencies are poised to unveil a more industry-friendly version of contentious capital rules known as "Basel III Endgame" by the ...