Journal of Accountancy

How CPAs can use exponential smoothing in Excel for better forecasts

FORECAST.ETS applies an exponential triple smoothing (ETS) algorithm to create forecasts that can include trend and seasonal ...
The Tax Adviser

Practical tax advice for businesses as a result of the OBBBA

H.R. 1, P.L. 119-21, the law commonly known as the One Big Beautiful Bill Act (OBBBA), contains provisions of special ...
IEEE

Exponential Control Barrier Functions for enforcing high relative-degree safety-critical constraints

Abstract: We introduce Exponential Control Barrier Functions as means to enforce strict state-dependent high relative degree safety constraints for nonlinear systems. We also develop a systematic ...
NPR

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