With one race remaining on the 2025 NASCAR Whelen Modified Tour schedule, Austin Beers holds a 14-point advantage over Justin Bonsignore in the championship standings. Beers has enjoyed the best ...

In Rev. Proc. 2025-23, the IRS on Monday provided a comprehensive, updated list of changes in tax accounting methods to which the automatic change procedures in Rev. Proc. 2015-13, as subsequently ...

ABSTRACT: With the rapid development of global economic integration and digital technology, the transportation system, as a core component of the supply chain, has become a key factor influencing the ...

Predicting thermodynamic properties of mixtures is a cornerstone of chemical engineering, yet conventional group-contribution (GC) methods like modified UNIFAC (Dortmund) remain limited by incomplete ...

Second, expert consensus on the priority research questions was obtained using a modified Delphi method. Results: A total of 8857 potentially relevant papers were identified. Using the PRISMA ...

Editor: Susan M. Grais, CPA, J.D., LL.M. In Rev. Proc. 2024-34, the IRS amended Section 7 of Rev. Proc. 2024-23 to modify the procedures under Sec. 446 for obtaining the IRS’s automatic consent for an ...

State Key Laboratory of Cryogenic Science and Technology, Technical Institute of Physics and Chemistry, Chinese Academy of Sciences, P.O. Box 2711, Beijing 100190, China University of Chinese Academy ...