The OATS procedure is a type of surgery that helps fix small areas of damaged cartilage, especially in knees. Healthy cartilage is taken from another part of the joint and moved to the damaged area to ...

Abstract: Web applications are becoming an important part of our daily life. So attacks against them also increases rapidly. Of these attacks, a major role is held by SQL injection attacks (SQLIA).

Ready to sharpen your PROC SQL skills? This session guides you through a series of questions that gradually increase in complexity, each designed to highlight new techniques and problem-solving ...

The IRS released guidance Thursday in Rev. Proc. 2025-28 advising taxpayers how to handle making various elections, filing amended returns, and changing accounting methods for research or experimental ...

In Rev. Proc. 2025-23, the IRS on Monday provided a comprehensive, updated list of changes in tax accounting methods to which the automatic change procedures in Rev. Proc. 2015-13, as subsequently ...

Returns aggregate performance statistics for cached stored procedures. The view returns one row for each cached stored procedure plan, and the lifetime of the row is as long as the stored procedure ...

A Watchman is a device that can help prevent blood clots from leaving the heart. However, the procedure to insert the device carries its risks, including cardiac tamponade and ischemic stroke. The ...

Editor: Susan M. Grais, CPA, J.D., LL.M. In Rev. Proc. 2024-34, the IRS amended Section 7 of Rev. Proc. 2024-23 to modify the procedures under Sec. 446 for obtaining the IRS’s automatic consent for an ...