An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...

Critical analyses of AI usually adopt a stance of defensive humanism. Instead, Nan Da interrogates its mode of reasoning. How ...

For decades, psychologists have thought of creativity as a key trait that would set us apart from machines, even as they ...

Protecting design IP. Broadly speaking, the data in a design include the following categories. The design data in an ECAD/PCB ...

Abstract: The synchronization of a multivariate linear recurrent sequence of maximum period can be achieved using the generalized fast Fourier transform based on the VilenkinCrestenson function. This ...

Using just one formula, you can create an entire table, generate a filtered view, calculate a running total, or build a ...

Forget one-size-fits-all AI — industry LLMs speak your business’s language, know the rules, and actually understand your ...

A survey of reasoning behaviour in medical large language models uncovers emerging trends, highlights open challenges, and introduces theoretical frameworks that enhance reasoning behaviour ...

Abstract: In this letter, we aim at designing space-frequency transmit waveforms for dual-function radcom system which inspects multiple user communication and radar beampattern. The figure of merit ...