The IRS issued proposed regulations that affect taxpayers who produce or resell property and allocate costs under the simplified production method or simplified resale method (REG-126770-06). The ...

Point cloud simplification techniques play an essential role in modern 3D data processing by reducing the volume of raw spatial information while preserving key geometric features. These methods ...

For qualified retirement plans with a start date after July 1, 1986 and before Nov. 19, 1996, the taxpayer could have chosen to use either the simplified method or the general rule for determining the ...

This article was originally published in Spanish on Medscape. BUENOS AIRES, Argentina — Simplified methods for measuring blood pressure that are based on two or even one single measurement instead of ...

The Pension Benefit Guaranty Corporation (PBGC) recently proposed amendments to the regulations that govern how multiemployer plans calculate withdrawal liability. The PBGC has invited comment on ...

Considering the real-time control of a high-speed parallel robot, a concise and precise dynamics model is essential for the design of the dynamics controller. However, the complete rigid-body dynamics ...