Results 91 to 100 of about 14,190 (298)

Phase Engineering of Nanomaterials (PEN): Evolution, Current Challenges, and Future Opportunities

Advanced Materials, EarlyView.
This review summarizes the synthesis, phase transition, advanced characterization spanning ex situ to in situ and operando techniques, and diverse applications of phase engineering of nanomaterials (PEN). It further outlines key challenges and future opportunities, such as phase stability, architecture control, and artificial intelligence (AI)‐driven ...
Ye Chen, Zhanxi Fan, Jingjie Ge, Qiyuan He, Zhuangchai Lai, Jiawei Liu, Chaoliang Tan, Hua Zhang   +7 more
wiley   +1 more source

Revisiting the CUP method in transfer pricing: global challenges and insights from an SLR

Cogent Business & Management
More than 70% of international trade occurs within multinational groups, making transfer pricing a critical global issue. The Comparable Uncontrolled Price (CUP) method is widely regarded as the most direct reflection of the arm’s length principle, yet ...
Kartika Putri Kumalasari, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin   +3 more
doaj   +1 more source

Transfer pricing as tax avoidance under different legislative schemes

, 2016
This paper investigates transfer pricing as tax avoidance before and after reforms of anti-avoidance legislation. The reforms introduced and tightened obligatory documentation requirements for transfer prices to enforce that multinational enterprises ...
Holzmann, Carolin Maria
core  

Pattern Formation in Non‐Equilibrium Architected Materials

Advanced Materials Technologies, EarlyView.
This article demonstrates an artificial mechanical system ‐ a robotic metamaterial ‐ as an accessible and versatile platform within which to explore and prescribe the reaction‐diffusion driven pattern formation hitherto associated with comparatively less accessible and versatile non‐equilibrium biological and chemical systems.
Vinod Ramakrishnan, Michael J. Frazier
wiley   +1 more source

TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES [PDF]

Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over
Balaciu Diana, Pop Cosmina, Pop Valer
core  

Micropillar‐Engineered Hybrid Adhesive Patch for Surface‐Conformable and Directional Adhesion

Advanced Materials Technologies, EarlyView.
This work presents a surface‐conformable hybrid adhesive integrating height‐optimized hexagonal micropillars with open‐rectangular cuts. The micropillars enhance rough‐surface contact and microscale crack arrest, while the cuts guide and reverse interfacial cracks for strong and directional adhesion. The multiscale architecture achieves robust pull‐off
Seongjin Park, Dong Kwan Kang, Haejin Bae, Ho‐Sup Jung, Hoon Eui Jeong   +4 more
wiley   +1 more source

End‐to‐End Sensing Systems for Breast Cancer: From Wearables for Early Detection to Lab‐Based Diagnosis Chips

Advanced Materials Technologies, EarlyView.
This review explores advances in wearable and lab‐on‐chip technologies for breast cancer detection. Covering tactile, thermal, ultrasound, microwave, electrical impedance tomography, electrochemical, microelectromechanical, and optical systems, it highlights innovations in flexible electronics, nanomaterials, and machine learning.
Neshika Wijewardhane, Lyn I. Jones, Richard M. Martin, Helen Winter, Faezeh Arab Hassani   +4 more
wiley   +1 more source

The Governance, Legitimacy and Efficacy of Facebook's Oversight Board: A Model for Global Tech Platforms?

Emerging Media
In May 2020, the social media giant Meta, parent company of social media platforms Facebook and Instagram, established an Oversight Board to allow some recourse to the content moderation policy of the company. The Oversight Board is an experiment in self-
Peng Hwa Ang, Sherly Haristya
doaj   +1 more source

TRANSFER PRICING AS A REGULATORY MECHANISM FOR FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN COUNTRIES WITH DIFFERENT TAX SYSTEMS: COMPARATIVE ANALYSIS

Соціально-економічні відносини в цифровому суспільстві
This article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj   +1 more source

Transducers Across Scales and Frequencies: A System‐Level Framework for Multiphysics Integration and Co‐Design

Advanced Materials Technologies, EarlyView.
Transducers convert physical signals into electrical and optical representations, yet each mechanism is bounded by intrinsic trade‐offs across bandwidth, sensitivity, speed, and energy. This review maps transduction mechanisms across physical scale and frequency, showing how heterogeneous integration and multiphysics co‐design transform isolated ...
Aolei Xu, Mengyao Xiao, Zhouli Sui, Yinpeng Wang, Daoye Zheng, Yuxin Liu, Luwei Wang, Huajun Liu, Chengkuo Lee   +8 more
wiley   +1 more source