Results 91 to 100 of about 1,019 (271)

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

Strategic Incentives for Keeping One Set of Books under the Arm's Length Principle [PDF]

, 2019
The OECD's recommendation that transfer prices between multinational enterprises and their subsidiaries be consistent with the Arm's Length Principle (ALP) for tax purposes does not restrict internal pricing policies.
Lemus Torres, Ana Belén, Moreno, Diego
core  

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

Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?

, 2001
The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle.
Fjordevik, Tomas
core  

Strategic incentives for kepping one set of books under the Arm's Length Principle [PDF]

, 2011
The OECD recommendation that transfer prices between parent firms and their subsidiaries be consistent with the Arm's Length Principle (ALP) for tax purposes does not restrict internal pricing policies.
Lemus Torres, Ana Belén
core  

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

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

Recent Advances of Slip Sensors for Smart Robotics

Advanced Materials Technologies, EarlyView.
This review summarizes recent progress in robotic slip sensors across mechanical, electrical, thermal, optical, magnetic, and acoustic mechanisms, offering a comprehensive reference for the selection of slip sensors in robotic applications. In addition, current challenges and emerging trends are identified to advance the development of robust, adaptive,
Xingyu Zhang, Liao Wu, Shuai He, Zhao Sha, Yuwan Huang, Shuying Wu, Dewei Chu, Chun H. Wang, Shuhua Peng   +8 more
wiley   +1 more source

Intra-group financial transactions and the arm’s length principle: a comparative and normative analysis

, 2022
When companies which belong to the same multinational enterprise undertake transactions with each other, they are not subject to the same market pressures which exist in case of transactions undertaken between independent enterprises. Hence international tax law prescribes the application of the arm’s length principle (ALP): for tax purposes the terms ...
openaire   +2 more sources

3D Printing of Stretchable, Compressible and Conductive Porous Polyurethane for Soft Robotics

Advanced Materials Technologies, EarlyView.
A 3D‐printable porous dopamine‐polyurethane acrylate elastomer results in conductive, stretchable, and compressible structures that can be metallized in situ through catechol‐mediated silver reduction. The resulting material function as both compliant soft robot with a and strain sensors without complex assemblies, enabling fully 3D‐printed soft ...
Ouriel Bliah, Konstantin Sakharov, Pooi See Lee, Shlomo Magdassi   +3 more
wiley   +1 more source