Delhi High Court held that MAP (Mutual Agreement Procedure) is based on consensus between the competent authorities of the contracting states and the basis for TP adjustments under the MAP cannot be ...

As the "black-box" problem creates challenges for AI, explainable AI can help reshape business-to-business operations by ...

Researchers have systematically detailed, step by step, how cognitive maps form in the brain's hippocampus -- a region responsible for learning and memory.

Leveraging national surveys, big-data advances and machine learning, Cornell researchers have piloted a new approach to ...

Pungulescu, C. (2025) Semantic Diversification in Equity Portfolios. Theoretical Economics Letters, 15, 187-198. doi: 10.4236 ...

Mind mapping is a visual technique that involves creating diagrams to represent ideas, tasks, or concepts branching out from ...

ESG can be seen as a set of standards that measure the impact of a business on society and the environment and how transparent and accountable that is.

The introduction of AI Thinking offers a critical shift from technology-driven AI development to purpose-driven AI ...

Key Points Process Flow Diagrams focus on visualizing workflows by mapping the sequence of steps, decision points, and ...

The PD-General framework improved computational speed by up to 800 times on a consumer-grade Nvidia RTX 4070 compared to ...

To address this gap, this study proposes a comprehensive collection of data-driven patterns for business process modeling, comprising nine patterns ... them to existing literature and a ...

RIKEN researchers have gained insights into how the brain incorporates such predictions about choices made by others into the decision-making process 1. Past studies ... magnetic resonance imaging ...