Tax Guru

A Critical Analysis of Source & Residence Principles under Income Tax Act, 1961

Critical analysis of source and residence principles under the Income Tax Act, 1961, covering Section 5, Section 9, treaties, POEM, and digital ...
Scientific Research Publishing

The Paradox of Pre-Crash Determinants: Analyzing the Disconnect between Ambulance Response Times and Traffic Fatality Rates in Saudi Arabia ()

This study investigates the paradoxical relationship between ambulance response times and traffic fatality rates across Saudi Arabia’s 13 administrative regions in 2024. Contrary to conventional ...
Investopedia

Monte Carlo Analysis for Investment Risk Assessment

Robert Stammer, CFA, is the former director of investor engagement at CFA Institute and writes on thought leadership in the investment management industry. Charlene Rhinehart is a CPA , CFE, chair of ...
Investopedia

Understanding the Diffusion of Innovations Theory with Examples

Clay Halton was a Business Editor at Investopedia and has been working in the finance publishing field for more than five years. He also writes and edits personal finance content, with a focus on ...
IEEE

Adaptive cubic regularized second-order latent factor analysis model

Abstract: High-dimensional and incomplete (HDI) data, characterized by massive node interactions, have become ubiquitous across various real-world applications. Second-order latent factor models have ...
Frontiers

Evaluating the association between job stress and presenteeism among nurses: the mediating role of emotional exhaustion and the moderating effect of leisure crafting

Background: Exploring the relationship between job stress and presenteeism is essential for safeguarding nurses’ well-being and patient safety. To further clarify the mechanisms underlying this ...