New voluntary guidance for nursing home compliance is already being used to chart audit and investigation activity, a pair of compliance experts said here Monday.

Most teams set a single percentage threshold across the board that’s simple but flawed. A 5% swing in a volatile revenue account might mean nothing, while a 2% movement in an accrued liabilities could ...

The IRS’s increased documentation requirements for Sec. 41 claims require taxpayers to specifically identify applicable business components and their costs and why their development is qualified ...

Abstract: Space–time coding metasurfaces introduce a new degree of freedom (DOF) in the temporal domain, enabling advanced manipulation of electromagnetic (EM) waves, particularly in controlling waves ...

Traditional smart contract audits capture snapshots while systems constantly evolve. Hybrid AI models paired with formal ...