Next In, First Out: NIFO Valuation Explained, with Example

Discover NIFO, a unique inventory valuation method based on replacement cost instead of original cost, its working mechanism, ...

GAAP vs. IFRS: Key Differences in Inventory Accounting

Discover the key differences in inventory accounting between GAAP and IFRS, including valuation methods, write-down reversals ...
The Hindu

SIR process is based on Constitutional framework: Centre

The Union Government on Monday (December 15, 2025) defended the special intensive revision (SIR) of electoral rolls in the Rajya Sabha and said the guiding principle for the exercise was universal ...
Daily Express

UK's failure to end asylum crisis is costing taxpayers £5 billion every year

The UK’s inability to deport failed asylum seekers is fuelling an extortionate bill for taxpayers, a scathing report has revealed. The spending watchdog accused ministers of not taking a “realistic ...
VentureBeat

New AI training method creates powerful software agents with just 78 examples

A new study by Shanghai Jiao Tong University and SII Generative AI Research Lab (GAIR) shows that training large language models (LLMs) for complex, autonomous tasks does not require massive datasets.
Scientific Research Publishing

Challenges in Applying Full Costing Systems to Cost Management According to Companies’ Production Regimes ()

This study examines the challenges associated with applying the full costing system—also known as absorption costing—in companies operating under different production regimes, with the aim of ...
thecooldown

MIT engineers develop groundbreaking method to make use of recycled aluminum cans: 'The process works'

Massachusetts Institute of Technology engineers have been working on a life cycle assessment for their method of creating hydrogen from recycled aluminum cans and seawater. They discovered that the ...
IEEE

A Reinforcement Learning Control Method for Process Industry Based on Implicit and Explicit Knowledge Extraction and Embedding

Abstract: The process industry is a key manufacturing process that consumes a vast amount of energy consumption. On the premise of ensuring process stability, controlling process variables to operate ...