Results 51 to 60 of about 1,019 (271)

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

Mechanical Behavior and Fracture Mechanisms of MXene/PVDF Nanocomponsites: In Situ Characterization and Multiscale Analysis

open access: yesAdvanced Functional Materials, EarlyView.
Multiscale experiments and modeling reveal how Ti3C2Tx MXene nanosheets reinforce PVDF nanocomposites. An optimal MXene loading (∼1 wt.%) nearly doubles tensile strength through efficient stress transfer, flake alignment, and crack‐deflection mechanisms, transforming ductile polymer behavior into a controlled multi‐stage fracture pathway which aligns ...
Bita Soltan Mohammadlou   +5 more
wiley   +1 more source

Chiral Phase Change Nanomaterials

open access: yesAdvanced Functional Materials, EarlyView.
This work demonstrates reversible, non‐volatile phase transitions in chiral Ge2${\rm Ge}_2$Sb2${\rm Sb}_2$Te5${\rm Te}_5$ (GST) nanohelices for high‐speed optical modulation of chirality and dynamic control of the state of polarization (SOP). The chiral nanostructures are fabricated using a highly directional, wafer‐scale physical vapor deposition ...
Joshua A. Burrow   +11 more
wiley   +1 more source

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2015
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj  

Empowering strategic priority areas of cultural policy: Empirical findings on cultural participation processes in Serbia [PDF]

open access: yesStrategic Management, 2023
Background: The background of this research encompasses contemporary cultural policy issues and their factors of influence, with a special focus on cultural participation processes.
Kočović-De-Santo Milica   +3 more
doaj  

Advances in Sustainable and Wearable Textile Based Soft Robotics

open access: yesAdvanced Functional Materials, EarlyView.
This Review examines advances in wearable textile‐based soft robotics, focusing on sustainable materials, integrated sensing, and scalable actuation. It discusses manufacturing and system integration across healthcare, assistive robotics, prosthetics, and human–machine interfaces, and highlights key challenges in circular design, including life‐cycle ...
Zahir Abbas   +6 more
wiley   +1 more source

Arm's Length Principle in Intangible Assets Valuation [PDF]

open access: yesČeský finanční a účetní časopis, 2013
All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate.
openaire   +1 more source

Review of Thermally Activated Twisted Coiled Polymer Actuators: A Materials Science Perspective

open access: yesAdvanced Functional Materials, EarlyView.
Thermally activated twisted and coiled polymer actuators (TCPAs) combine lightweight design, large deformation, and scalable fabrication for soft robotic and wearable applications. This review connects polymer structure, processing history, helix geometry, and thermomechanical characterization to actuator performance, highlighting current challenges in
Nadja Schenk   +3 more
wiley   +1 more source

Transfer pricing reforms in the context of BEPS: challenges remain

open access: yesLaw and Safety
The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
doaj   +1 more source

Evolution of the activities of states as reflected in legal and political Teachings

open access: yesМосковский журнал международного права, 2020
INTRODUCTION. A specific feature of the current state of international relations is the existence of elements that reflect the growing antagonism between the leading countries that make up the world order, as well as between such countries and those ...
A. A. Klishin
doaj   +1 more source

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