Results 101 to 110 of about 14,190 (298)
IJEBD (International Journal of Entrepreneurship and Business Development)Purpose: This study aims to determine the causal relationship between exchange rate, tax planning, and agency costs on transfer pricing, and to examine the moderating role of profitability within transportation and logistics companies in Indonesia ...
Azizah Fitriani +2 more
doaj +1 more source
, 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
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 +8 more
wiley +1 more source
Issues in the Taxation of Foreign Source Income [PDF]
This paper examines some aspects of the tax treatment of U.S. multinational corporations. The emphasis is on problems of coordination of the different tax systems faced by the firms. The U.S.
Daniel J. Frisch
core
Fabric‐Based Wearable Robotic Exoskeleton Gloves: Advancements and Challenges
Advanced Materials Technologies, EarlyView.This review highlights interdisciplinary technological advances in fabric‐based robotic gloves, focusing on progress in design, fabrication, actuation, sensing, control, and power and energy requirements. It also addresses performance testing and validation, including biomechanical, strength, functional, user experience, and durability assessments, to ...
Ayse Feyza Yilmaz +2 more
wiley +1 more source
Foreign direct investment and trade in transition countries: Tracing links [PDF]
Several studies have emphasized the links between trade reorientation and industrial restructuring in transition countries. In these studies trade has usually been considered as transactions among unrelated enterprises in different countries. However, an
Naujoks, Petra, Schmidt, Klaus-Dieter
core
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 +3 more
wiley +1 more source
Magnetic Textiles: A Review of Materials, Fabrication, Properties, and Applications
Advanced Materials Technologies, EarlyView.Magnetic textiles (M‐textiles) are emerging as a programmable materials platform that merges magnetic matter with hierarchical textile structures. This article consolidates magnetic material classes, textile architectures, and fabrication and magnetization strategies, revealing structure–property–function relationships that govern magneto‐mechanical ...
Li Ke +3 more
wiley +1 more source
Advanced Materials Technologies, EarlyView.This review presents recent progress in vision‐augmented wearable interfaces that combine artificial vision, soft wearable sensors, and exoskeletal robots. Inspired by biological visual systems, these technologies enable multimodal perception and intelligent human–machine interaction.
Jihun Lee +4 more
wiley +1 more source
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