Results 101 to 110 of about 1,019 (271)
Magnetic Droplet Manipulation on Open Surfaces
Advanced Materials Technologies, EarlyView.Recent advances in the manipulation of magnetic droplets demonstrate various manipulations on open surfaces, including transport, splitting, merging, and force‐controlled motion, enabled by magnetic particles and external fields. ABSTRACT Manipulation of liquids on a smaller scale enables applications in various fields, particularly diagnostics and ...
Robab Jahangir, Vahid Nasirimarekani
wiley +1 more source
Emerging MediaIn 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
Соціально-економічні відносини в цифровому суспільствіThis 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
Advanced Robotics Research, EarlyView.A codesign multiobjective optimization framework was developed to enhance the morphology and controller of a snake‐like robot driven by artificial muscles. It improved planar locomotion, agility, and power efficiency. The approach optimized link geometry and controller gains, revealing that shorter muscles near joints and longer linkages maximize ...
Ayla Valles, Mahdi Haghshenas‐Jaryani
wiley +1 more source
Collision‐Resilient Winged Drones Enabled by Tensegrity Structures
Advanced Robotics Research, EarlyView.Based on structures of birds such as the woodpeck, this article presents the collision‐resilient aerial robot, SWIFT. SWIFT leverages tensegrity structures in the fuselage and wings which allow it to undergo large deformations in a crash, without sustaining damage. Experiments show that SWIFT can reduce impact forces by 70% over conventional structures.
Omar Aloui +5 more
wiley +1 more source
Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length? [PDF]
This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax
Bauer, Christian, Langenmayr, Dominika
core
Allocation of burden of proof that the arm's length principle was(not) breached under the TFEU Fundamental Freedoms [PDF]
, 2013 The topic of this work is the correlation between the protection of tax base by transfer princing rules and EU Law requirements. In particular, the question that wil be dealt with in this paper is how the burdern of proof that the arm's length principle ...
Jelic, Dejan
core
An AI‐Enabled All‐In‐One Visual, Proximity, and Tactile Perception Multimodal Sensor
Advanced Robotics Research, EarlyView.Targeting integrated multimodal perception of robots, an AI‐enabled all‐in‐one multimodal sensor is proposed. This sensor is capable of perceiving three types of modalities, including vision, proximity, and tactility. By toggling an ultraviolet light and adjusting the camera focus, it switches smoothly between multiple perceptual modalities, enabling ...
Menghao Pu +7 more
wiley +1 more source
Arm's length principle and EU law
, 2010 The arm’s length principle has now been for almost eighty years the basis for business income allocation in international tax. The principle permeates many of the provisions of the OECD Model, and in particular those who concern the attribution of ...
Rolle, Giovanni
core
Concept and application of the arm’s length principle [PDF]
, 2017 ERHAN, Lica, EFIMENCO, Olesea, DARANUȚA, Inga. Concept and application of the arm’s length principle. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 ...
Daranuța, Inga +2 more
core