Taxation · 08/12/2025

When a foreign enterprise completely terminates its trade or business activities in the United States, it must file Form 8848 to properly extend the assessment period for branch profits tax and ensure compliance. Domestic transferring enterprises must also follow the relevant declaration procedures when receiving assets to maintain tax compliance.

Taxation · 08/13/2025

When taxpayers apply for substantial refunds or credits exceeding $2 million (or $5 million for C corporations), the IRS will review the application and submit it to the Joint Committee on Taxation (JCT). This process encompasses the history of refund requests, the reasons behind them, and supporting documentation to ensure compliance.

Finance · 07/23/2025

Target (TGT-US) stock price surged 5.03% intraday to $106.83, with a significant increase in trading volume. While the stock has rebounded in the short term, it still faces long-term pressure. Investors should pay close attention to the company's performance and industry trends, and carefully evaluate its future prospects.

Culture · 08/07/2025

This article explores the pros and cons of face-to-face meetings between buyers and sellers in U.S. real estate transactions. Buyers can obtain information and alleviate sellers' emotions through direct communication, while sellers gain emotional reassurance but face potential legal risks. Effective communication is key to a successful transaction.

Education · 11/26/2025

Houston property recommendations ranging from RMB 1 million to 3 million, including villas and townhouses, catering to needs such as owner-occupation and studying abroad. The projects are located in several prime areas, each with its unique characteristics. These properties offer excellent opportunities for investment and comfortable living in desirable neighborhoods.

Education · 01/14/2025

This paper explores the significance of Professor Clair Apodaca as an Honorary Professor, highlighting her positive impact on academic contributions, teaching, and diversity. It examines her role in advancing knowledge through research and publications. Furthermore, the paper delves into her dedication to mentorship, guiding and inspiring students in their academic pursuits. Finally, it acknowledges her commitment to fostering a diverse and inclusive academic environment, promoting equal opportunities for all. Professor Apodaca's multifaceted contributions solidify her importance as an Honorary Professor and a valuable asset to the academic community.

Education · 02/07/2025

Super Bowl commercials have become a crucial battleground for brand marketing. This article explores their evolution and future trends in social media, celebrity endorsements, and social responsibility. Social media interaction enhances user engagement, while brands incorporating social responsibility improve their image. In the future, Super Bowl ads will rely more on technological innovation to achieve personalized experiences and continue to focus on social responsibility, engaging in in-depth dialogue with consumers. The focus will be on creating authentic connections with audiences and demonstrating a commitment to positive change.

Education · 09/29/2024

This paper delves into the state of antisemitism on American university campuses in 2025 and explores strategies for addressing it. Through an analysis of practical cases from the University of Pennsylvania and other institutions, it emphasizes the crucial role of shared values, interdisciplinary collaboration, and community engagement in building an inclusive campus culture. The aim is to provide higher education institutions with effective pathways to confront the challenges of antisemitism. The study highlights the need for proactive measures and a comprehensive approach to fostering a welcoming environment for all students.

Education · 09/27/2024

Rutgers University research highlights the significant potential of steel slag as a sustainable cement replacement, offering a novel approach for the construction industry to address climate change. The project focuses not only on the material's environmental friendliness but also emphasizes its durability and resilience. Through collaboration between academia and industry, the research aims to promote the widespread adoption of sustainable building materials, contribute to achieving net-zero emission goals, and lay the foundation for future sustainable infrastructure development. This offers a promising path towards a more environmentally responsible construction sector.

Education · 09/02/2025

This article provides a comprehensive analysis of the ACT exam, covering its content, scoring system, and preparation strategies. It also offers a detailed guide to the 2025 US undergraduate application process, including application requirements, pathways, timelines, and material checklists. Furthermore, it shares advice from top university admissions officers, aiming to help students better prepare for the ACT exam, successfully complete their US undergraduate applications, and achieve their study abroad dreams. The article is designed to be a one-stop resource for students navigating the complexities of the ACT and the US college application process.

Education · 03/04/2025

George Helmy's appointment to the Rutgers University Board of Governors brings a fresh perspective from his public and private sector experience. Facing higher education challenges, Helmy will participate in strategic decision-making, balancing DEI policies with academic freedom. Drawing lessons from the University of North Carolina, Rutgers aims for sustainable growth amidst financial pressures and declining enrollment. The university hopes to make significant progress in diversity, equity, and inclusion. Helmy's experience is expected to be valuable in navigating these complex issues and ensuring a thriving future for Rutgers.

Education · 10/02/2024

The 2024 US Vice Presidential debate is approaching, featuring Walz and Vance. This analysis examines the candidates' strategies, innovations in debate format, and the role of the media. It also reviews the impact of historical debates, aiming to explore the potential influence of this debate on voter choice and its implications for future elections. The analysis delves into how the debate might sway undecided voters and shape public perception of the candidates and their platforms. Ultimately, the study seeks to understand the debate's contribution to the overall electoral landscape.

Education · 02/14/2025

This article reviews the distinguished career of JMahl Stewart at Virginia Tech, highlighting his contributions to talent acquisition, diversity initiatives, and employee support. It explores best practices in talent recruitment within higher education and how universities can foster a more inclusive and equitable campus culture through support systems and fair admissions policies. The piece aims to honor Stewart's legacy and advance the cause of education by promoting strategies that attract and retain diverse talent, ultimately shaping a more welcoming and supportive environment for all students and staff. This contributes to progress in the field.

Education · 09/29/2024

This paper examines Fordham University's $371 million fundraising campaign as a case study to analyze the strategic elements, impact, and future trends of university fundraising. Through comparative analysis, it reveals the profound influence of fundraising on university infrastructure, student experience, and diversity initiatives. The dual role of alumni donations is also explored. Furthermore, the study addresses the challenges to diversity posed by policy changes, emphasizing the social responsibility of universities and their future development direction. The analysis highlights the need for data-driven approaches to optimize fundraising strategies and achieve broader institutional goals.

Education · 10/19/2024

Artificial intelligence shows great promise in colorectal cancer screening, improving adenoma detection rates through image analysis and real-time diagnostic assistance. However, data bias and algorithm transparency are key challenges. Solutions include diversified data collection, interdisciplinary collaboration, and synthetic data application. Combining AI with techniques like PCR holds the potential to enhance healthcare equity, but requires careful attention to data privacy and ethical considerations. Addressing these challenges is crucial for responsible and effective implementation of AI in colorectal cancer screening and ensuring fair access to advanced medical technologies.