Results 31 to 40 of about 2,984,464 (228)

Importin 7 mediates the nuclear import of HIV‐1 integrase via a specific interacting interface

open access: yesFEBS Open Bio, EarlyView.
HIV‐1 integrase enables viral DNA integration into the host genome. By binding to the core domain of the host protein Importin 7 via its C‐terminal domain, the integrase is transported across the nuclear membrane into the nucleus, where integration of the viral genome into host DNA takes place. This translocation is a critical step for subsequent viral
Juana Bana   +5 more
wiley   +1 more source

Management decisions in transfer pricing [PDF]

open access: yesStrategic Management, 2016
The article is aimed at highlighting the importance of management decisions on valuing transactions between related parties and the effect of such transactions on an entity's profit.
Ondrušová Lucia
doaj  

Temporal Interference Stimulation of Centromedian‐Parafascicular Complex in Disorders of Consciousness: A Pilot Study

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Treatment of disorders of consciousness (DoC) remains a major clinical challenge, and noninvasive, targeted modulation of deep brain structures has emerged as a promising therapeutic strategy. We aimed to evaluate the feasibility/safety and preliminary effects of thalamic temporal interference stimulation (TIS) targeting centromedian‐
Gengyao Hu   +7 more
wiley   +1 more source

Kunststøttelovene som kampplads

open access: yesNordisk Kulturpolitisk Tidsskrift, 2019
The article reexamines the history of government arts funding in Denmark. By delving into three laws, who have been pivotal in setting the frames for the Danish government funding institutions (Statens Kunstfond and Statens Kunstråd), it explores how the
Anette Østerby
doaj   +1 more source

Current Status and Challenges in Data Collection for Aerospace Coatings Deposited by Plasma Spraying

open access: yesAdvanced Engineering Materials, EarlyView.
An innovative approach has been integrated into the GRENAT project to optimize plasma spraying and coating performance. Raw materials are accelerated and melted in the plasma generated by torches, creating coatings. Monitoring sensors collect process data which are combined with ex situ characterization data.
Lila Randriamananjara   +8 more
wiley   +1 more source

The Distorting Arm's Length Principle [PDF]

open access: yes
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 ...
Christian Keuschnigg   +1 more
core   +1 more source

Machine Learning‐Supported Analysis for Predicting and Visualizing Nonlinear Relationships Between Material Properties in Electroplated Chromium Layers

open access: yesAdvanced Engineering Materials, EarlyView.
This study applies machine learning regression to predict chromium layer thickness in decorative trivalent chromium electroplating, using 441 experiments from laboratory‐scale (1L) and pilot‐scale (14L) setups. Tree‐based models, particularly CatBoost, outperformed linear regression by capturing nonlinear parameter interactions (R2$R^2$ up to 0.77 ...
Christoph Baumer   +4 more
wiley   +1 more source

Fairness and the arm's length principle in a digital economy

open access: yes, 2018
The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm's length principle.
Stein, Stefan   +2 more
core   +1 more source

OntOMat: Toward Ontology‐Based Product and Process Design Engineering and Optimization Solutions Fueling Circular Value Chains

open access: yesAdvanced Engineering Materials, EarlyView.
The OntOMat ontology establishes a structured framework for polymer matrix fiber reinforced composite materials, integrating manufacturing processes, characterization methods, and multiscale design through the VDI/VDE 3682 formalized process description standard.
Nicolas Christ   +19 more
wiley   +1 more source

Transfer pricing and the Czech tax policy

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime ...
Veronika Solilová, Veronika Sobotková
doaj   +1 more source

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