Commissioner, 155 T.C. 145 (2020), on a cost-sharing analogy, the company’s arrangement could never comply with the ...

AI reasoning does not necessarily require spending huge amounts on frontier models. Instead, smaller models can yield ...

Abstract: Quantitative risk allocation methods have attractive features, such as robust risk exposition and risk allocation control, which tend to affect their out-of-sample returns. Besides, recent ...

Defined contribution plans have become a central pillar of the US retirement system, and the asset allocation embedded in their core menus is evolving in ways that investment professionals should not ...

Abstract: This paper proposes a two-stage profit allocation method for virtual power plants (VPPs) to aggregate distributed energy resources (DERs) to participate in the electricity market. Based on ...

The Gift Allocation Fund ensures any gift that is designated by a donor for a specific program, department, or initiative has the maximum impact. It covers the essential costs that bring your gift to ...

Four Chinese coast guard vessels entered Japan’s territorial waters near the disputed Senkaku Islands this week, marking the second such incursion this year amid ongoing tensions between Tokyo and ...

California's Mt. Whitney is the tallest mountain in the contiguous United States. Reaching its windswept summit requires a strenuous hike of more than 20 miles roundtrip, ascending to an elevation of ...

Winter’s grey doldrums have many of us seeking sunshine. And it’s not just a nice-to-have. Lack of sunlight and intense cloud cover can invoke varying degrees of seasonal affective disorder, better ...

For the thousands of frustrated travelers facing delayed and cancelled flights between Taiwan and its outlying Matsu Islands and Kinmen, there may have been a sense of déjà vu. Last week’s ...

I wish I could say that I captured all the gains of IDR and ORLA, but I have taken profits along the way, and, in the case of ORLA, my entry point was not January 1, 2025. Crypto stank it up, and ...

California is beginning the annual water planning process for the upcoming year with a conservative estimate of the water it will deliver across the state, while noting that the recent wet weather is ...