Learn about changes in accounting principles and why businesses make them, as well as the reporting and recording ...

A new technique allows complex interactions in materials to be simulated using Monte Carlo simulations thousands of times ...

Scientists have made leaps and bounds in bending atoms to their will, making them into everything from ultraprecise clocks to ...

Every living being must cope with a changing world—summer gives way to winter, one year it floods and the next is a drought.

Physicists have spent a century trying to reconcile the smooth fabric of spacetime in general relativity with the jittery ...

Abstract: In the traction power supply system (TPSS) of urban rail transit, heavy load fluctuation and the dynamically changing system structure are inherent. Traditional power flow (PF) calculation ...

Time travel has long lived in the realm of science fiction, but a growing body of physics research now argues that journeys into the past might fit inside known laws of nature without tearing ...

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

These houses are in areas increasingly prone to natural disasters like wildfires or hurricanes. Private insurance wouldn't cover them, so they are covered under insurance plans of last resort, known ...

For millions of Americans relying on Social Security, small changes to the formula that calculates annual benefit increases can have an outsized impact. Social Security checks are a cornerstone of ...