Occurrence of breast-cancer-related lymphedema after reverse lymphatic mapping and selective axillary dissection versus standard surgical treatment of axilla: A two-arm randomized clinical trial. [PDF]
Gennaro M +13 more
europepmc +1 more source
The arm’s length principle and distortions to multinational firm organisation
To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm’s length principle in corporate taxation and use comparable market prices to ‘correctly’ assess the value of intracompany trade and royalty income of multinationals.
Devereux, M, Keuschnigg, C
openaire +1 more source
Canagliflozin treatment reshapes the gut microbiota in DKD and elevates levels of melibiose, a metabolite derived from Roseburia intestinalis. Melibiose directly binds to and enhances the enzymatic activity of glyoxalase 1, leading to decreased methylglyoxal accumulation.
Wei Zhang +32 more
wiley +1 more source
Application-oriented classification and performance analysis of precision linear feed mechanisms for machine tools. [PDF]
Zhou J +5 more
europepmc +1 more source
Disorder‐Induced Extremely Low Thermal Conductivity of Graphite Fluoride
This article investigates the effect of fluorination on the thermal conductivity of graphite fluoride, demonstrating the relationship between structural modification and thermal conductivity in an extreme case. The record‐low through‐plane thermal conductivity measured in exfoliated graphite fluoride flakes was found to correlate with the wide ...
Wonsik Lee +10 more
wiley +1 more source
Biomimetic climbing robot design inspired by geckos and cats for rough wall applications. [PDF]
Jodah MK +5 more
europepmc +1 more source
The Next Steps agencies preserve a long tradition as the latest manifestation of the arm's-length principle of ministerial control. During the major part of this century, the now almost defunct public corporations offered one of the best examples of the ...
core
A programmable 2048‐element circular ultrasound array combined with a compact acoustic lens produces a thin “sound sheet” over a large field of view, and records echoes with wide angular diversity across the ring aperture. Coherence‐enhanced beamforming converts full‐matrix data into high‐contrast tomographic slices, delivering near‐diffraction‐limited
Qiu‐De Zhang +11 more
wiley +1 more source
Partial Range, Full Gains? The Effect of 8 Weeks of Partial Range of Motion Training at Long Muscle Lengths on Elbow Flexor Hypertrophy and Strength in Trained Individuals. [PDF]
Havers T +4 more
europepmc +1 more source
Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?
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
Dominika Langenmayr, Christian J. Bauer
core

