Results 121 to 130 of about 2,984,464 (228)
Transfer Pricing and the Arm's Length Principle under Imperfect Competition
This paper analyzes incentives of a multinational enterprise to manipulate an internal transfer price to take advantage of corporate-tax differences across countries under both monopoly and oligopoly. We examine “cost plus” and “comparable uncontrollable
ISHIKAWA, Jota +3 more
core
Programme Grants for Applied ResearchBackground Intensive care unit patients are vulnerable to hospital-acquired and ventilator-associated pneumonias. Immediate antibiotic therapy is warranted. Because: (1) many different bacterial species can be responsible and (2) it takes at least 2 days
Virve I Enne +10 more
doaj +1 more source
Continuum Robots in Surgery: From Engineering Design to Clinical Practice
Advanced Robotics Research, EarlyView.The hyper‐redundant nature of continuum robot structures enables near‐infinite degrees of freedom leading to immense potential for medical applications. This review provides a historical background of continuum robots and novel ideas shaping their progress to current structural design, sensing technology, modeling techniques, and control methods.
Griffin Smith +6 more
wiley +1 more source
Advanced Robotics Research, EarlyView.A magnetic donut‐like millirobot is developed for label‐free pick‐and‐place of a tumor spheroid wirelessly controlled by a magnetic trap. Spheroids are important 3D multicellular culture systems that recapitulate key structural and functional features of native tissues.
Yue Gao +8 more
wiley +1 more source
Intrafirm trade, arm's-length transfer pricing rule, and coordination failure
This paper demonstrates that uniform imposition of the arm's-length principle on transfer pricing leads to coordination failure among countries in terms of economic welfare if the countries trade products in the form of intrafirm transactions by ...
Matsui, Kenji
core
Advanced Robotics Research, EarlyView.Sparse active‐infrared proximity sensing is coupled to an adaptive thigmotactic controller for camera‐inaccessible object retrieval. After grasping, receptor‐informed encoding transforms force, temperature, and wrist force–torque signals into spike trains for spiking neural network recognition.
Fengyi Wang, Nitish Thakor, Gordon Cheng
wiley +1 more source
At arm's length-Prinzip bei Interessenkonflikt
, 2013 Das Bundesgericht stellte vorliegend in aller Deutlichkeit fest, dass ein Darlehen an den eigenen Verwaltungsratspräsidenten den Anforderungen des at arm's length-Prinzips genügen, mithin marktüblich sein ...
Jucker, Beat
core
Magnetically Actuated Microrobot for Drug Delivery: Current Progress and Challenges
Advanced Robotics Research, EarlyView.Magnetically actuated microrobots are reshaping targeted drug delivery through wireless propulsion, programmable materials, and localized therapeutic release. This review examines how fabrication, body material selection, structural architecture, loading mechanisms, and imaging‐guided control converge to enable microrobotic therapies while identifying ...
Yang Yang, David J. Cappelleri
wiley +1 more source
Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter [PDF]
, 2019 This paper proposes a model of optimal tax-induced transfer pricing with a fuzzy arm's length parameter. Fuzzy numbers provide a suitable structure for modelling the ambiguity that is intrinsic to the arm's length parameter.
Rathke, Alex A.T.
core
Atomic Tuning of Metal‐Support Interactions for Pathway‐Selective CO2 Photoreduction on TiO2
Advanced Science, EarlyView.Single‐atom Fe and Cu catalysts anchored on TiO2 steer photocatalytic CO2 reduction toward distinct pathways. Fe sites favor rapid *CO desorption and selective CO formation, whereas Cu sites stabilize *CHO intermediates, enabling deep reduction and C─C coupling. Combined spectroscopy and DFT calculations reveal how metal–support interactions and oxygen
Dongyun Kim +13 more
wiley +1 more source