Understanding Accounting Changes: Principles, Estimates, and Impact

Discover what accounting changes are, how they affect financial statements, and why full disclosure is essential for ...

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, ...
The Guardian

More than 20% of videos shown to new YouTube users are ‘AI slop’, study finds

Low-quality AI-generated content is now saturating social media – and generating about $117m a year, data shows More than 20% of the videos that YouTube’s algorithm shows to new users are “AI slop” – ...
IEEE

Compact Workspace Decomposition Based on a Bottom-Up Approach

Abstract: In this paper, we present an algorithm that addresses the challenge of dividing a workspace among multiple UAVs. The workspace can be any convex or non-convex polygon and may contain holes ...
IEEE

MAP Algorithm for Frame Padding Length Estimation: A Classic Example of Decoding With Natural Redundancy in Protocols

Abstract: This letter aims to provide a general methodology for addressing forward error correction (FEC) issues in protocols. Taking the estimation of frame padding ...