This explains how ESOPs are taxed as salary at exercise and as capital gains at sale. The key takeaway is the two-stage taxation framework under Indian tax ...

Florida State University oceanographers have discovered a significant connection between small-scale microbial processes and ecosystem-wide dynamics, offering new insights into the mechanisms driving ...

The paper proposes a general conceptual framework for state fragility that aims to disentangle the identification of fragility from its underlying drivers. It reduces the identification state ...

Institute of Urban Environment & Human Resources, Department of Economic & Regional Development, Panteion University, 29 Aristotelous Street, GR-17671, Kallithea, Athens, Greece. This paper introduces ...

Spanning more than 100 days, Manifesta 16 Ruhr will feature artistic, urban and social interventions across multiple cities in the region. Building on the success of Manifesta 15—which concluded in ...

Lucas is a writer and narrative designer from Argentina with over 15 years of experience writing for games and news. He keeps a watchful eye at the gaming world and loves to write about the hottest ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...

The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...