Understanding the High-Low Method in Accounting: Separating Costs

Learn how to use the High-Low Method to separate fixed and variable costs efficiently. Discover its applications, limitations, and how to calculate costs.
National Association of Plan Advisors

ARA Urges DOL to Seek Balanced Approach with Future PEP Guidance

To help expand retirement plan coverage and reduce barriers for small employers to offer coverage, the American Retirement Association (ARA) urged the Department of Labor (DOL) to focus on regulatory ...
eLife

Refining uncertainty about the TAK-003 dengue vaccine with a multi-level model of clinical efficacy trial data

This paper presents important new findings about the impact of the TAK-003 vaccine against dengue based on a convincing reanalysis of trial data. The results corroborate those of the original trial ...

Coca-Cola: A Dividend King Facing Headwinds

Coca-Cola offers dividend stability but faces overvaluation and health trend risks. Read the latest analysis on KO stock here ...

Orosur Mining Inc Announces Full Year 2025 Results

LONDON, UK / ACCESS Newswire / September 29, 2025 / Orosur Mining Inc. ("Orosur" or "the Company") (TSX-V:OMI)(AIM:OMI) announces its audited results for the fiscal year ended May 31, 2025. All dollar ...
American Society of Pension Professionals & Actuaries

Seek Balanced Approach with Future PEP Guidance, ARA Urges DOL

To help expand retirement plan coverage and reduce barriers for small employers to offer coverage, the American Retirement Association has urged the DOL to focus on regulatory changes that help lower ...