Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

On Tuesday, March 21, 2023, the US Department of Commerce issued a notice of proposed rulemaking on the guardrail provisions included in the CHIPS and Science Act (CHIPS). As part of the proposed rule ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. This article dives into the happens-before ...

Entities that acquire debt for the “purpose of . . . collection” but outsource the actual collection qualify as “debt collectors” under the FDCPA’s “principal purpose” definition. In Barbato v.

Bipartisan legislation has been reintroduced in the Senate that would require the Securities and Exchange Commission to modernize its definition of “small entity” for investment advisors—92% of whom ...

A database model that describes the attributes of entities and the relationships among them. An entity is a file (table). Today, ER models are often created graphically, and software converts the ...