Have you held foreign property with a total cost exceeding $100,000 at any time within a tax year? Then, you need to file Form T1135. The form covers general aspects like your cayman offshore investment portfolio or Swiss bank account. However, the form is also needed for foreign stocks like Microsoft Corp, Google owner Alphabet, […] … learn more→

The polarization of the discussions but also the scale of the public health issues in the debate on the scientific reliability of preprints have not always allowed the general public to grasp the importance of the peer review process – also called “evaluation” – for the functioning of the scientific community. The publishing model in today’s academic […] … learn more→

Mobile phones and social networks are part of everyday life for boys and girls. Recent data from the National Institute of Statistics indicate this: almost 100% of those under 16 years of age use the Internet on a daily basis and more than 95% have a mobile phone. The digital context has become a key scenario in which […] … learn more→

Doctoral students represent the future of research, innovation and teaching within universities and other institutions. But it would seem that this future is threatened: research has revealed the fragility of their mental health . The study that I conducted with my colleagues among doctoral students in the United Kingdom shows that the latter meet the clinical criteria for depression and anxiety more than the working […] … learn more→

Community colleges are designed to make college more accessible, yet 6 out of every 10 community college students cannot reap the full rewards of higher education because they do not earn their degree. For graduates, rewards often include making more money. For society, the reward is citizens who are more likely to vote, volunteer and pay more in taxes. Among community college […] … learn more→

Artificial Intelligence (AI) has now closely matched or even surpassed humans in what were previously considered unattainable areas. These include chess, arcade games, Go, self-driving cars, protein folding and much more. This rapid technological progress has also had a huge impact on the financial services industry. More and more CEOs in the sector declare (explicitly or implicitly) that they run “technology companies […] … learn more→

Human beings communicate with each other in two ways. The first is the same used by other animals: the emission of sound waves. However, these are slow and do not spread more than a few tens of meters due to the attenuation introduced by the air. That is why we have searched since ancient times for alternatives for […] … learn more→

On Christmas Eve 2021, the pub-test folly struck again. The two of us found ourselves, angry and heartsore, resigning from the Australian Research Council’s (ARC) highly respected College of Experts in protest at the minister’s rejection of grant funding recommendations. This was not a comment on the college, a laudable body of experienced research leaders committed […] … learn more→

An ill newborn’s life is hanging by a thread, and only the right diagnosis will afford her the treatment that may save her life. A cancer patient’s therapy can be tailored to the specific type of tumour they have, if only the doctors know what the molecular targets are that will make the drugs effective for that patient. Parents […] … learn more→

It’s been a funny old start to the year hey? As I write this, in mid January, the Omicron variant is raging here in Australia. Supply chain problems are resulting as key workers either get sick, or have to isolate. Every visit to the supermarket is an adventure – you don’t know what you are […] … learn more→