To truly understand what writing down allowances are, we need to first establish capital allowances. In a nutshell, capital allowances are a type of tax relief businesses can claim when they invest in ...

After a full year of hectic news, original trends and nonstop content, Merriam-Webster has summed it all perfectly in one word: “slop.” On Dec. 15, Merriam-Webster announced “slop” as the 2025 Word of ...

We describe a concrete device roadmap towards a fault-tolerant quantum computing architecture based on noise-resilient, topologically protected Majorana-based qubits. Our roadmap encompasses four ...