Results 51 to 60 of about 14,190 (298)

Meta‐Rod Mechanical Metamaterials With Programmable Reconfiguration

Advanced Functional Materials, EarlyView.
Existing mechanical metamaterials achieve programmable large deformations in planar square or cubic configurations, restricted by required complex boundary conditions. This research proposes a 1D metamaterial, Meta‐rod, with linear, bending, twisting, area, and volume deformation modes.
Atharva Pande, Lyes Kadem, Hang Xu
wiley   +1 more source

Imaging of Biphoton States: Fundamentals and Applications

Advanced Functional Materials, EarlyView.
Quantum states of two photons exhibit a rich polarization and spatial structure, which provides a fundamental resource of strongly correlated and entangled states. This review analyzes the physics of these intriguing properties and explores the various techniques and technologies available to measure them, including the state of the art of their ...
Alessio D'Errico, Ebrahim Karimi
wiley   +1 more source

Strategic incentives for kepping one set of books under the Arm's Length Principle [PDF]

, 2011
The OECD recommendation that transfer prices between parent firms and their subsidiaries be consistent with the Arm's Length Principle (ALP) for tax purposes does not restrict internal pricing policies.
Lemus Torres, Ana Belén
core  

Bio‐Inspired Molecular Events in Poly(Ionic Liquids)

Advanced Functional Materials, EarlyView.
Originating from dipolar and polar inter‐ and intra‐chain interactions of the building blocks, the topologies and morphologies of poly(ionic liquids) (PIL) govern their nano‐ and micro‐processibility. Modulating the interactions of cation‐anion pairs with aliphatic dipolar components enables the tunability of properties, facilitated by “bottom‐up ...
Jiahui Liu, Marek W. Urban
wiley   +1 more source

Anomalous Pressure‐Temperature Ultrahigh Sensitivities in Atomically Engineered Carbonitride MXenes for Multifunctional Wearable Human–Machine Interfaces: Joint Computational–Experimental Elucidations

Advanced Functional Materials, EarlyView.
Atomically engineered layered 2D Ti3CNTz carbonitride MXene exhibits ultrahigh heat and pressure sensitivity, enabling dual‐mode sensors with 300%–400% performance enhancement and durability for real‐time health‐monitoring interface devices. Precise nitrogen incorporation (e.g., Ti3C1.8N0.2Tz) boosts conductivity, enhancing temperature response, while ...
Debananda Mohapatra, Ju‐Hyoung Han, Hyun Jin Kang, Jeong Eun Byun, Seonghun Lee, Sanghyuk Lee, Yeseul Son, Jaeeun Park, Tae Joo Shin, Youngho Kang, Jung Woo Lee, Soon‐Yong Kwon, Soo‐Hyun Kim   +12 more
wiley   +1 more source

Transfer Pricing Rules, OECD Guidelines, and Market Distortions [PDF]

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries.
Kristian Behrens, Pierre M. Picard, Susana Peralta   +2 more
core   +3 more sources

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

Annals 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]

Strategic 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, Milovanović-Rodić Danijela, Babović Dunja, Kuźma Inga   +3 more
doaj  

Multi‐Scale Interface Engineering of MXenes for Multifunctional Sensory Systems

Advanced Functional Materials, EarlyView.
MXenes, as two‐dimensional transition metal carbides and nitrides, demonstrate remarkable capabilities for multifunctional sensing applications. This review systematically examines multi‐scale interface engineering approaches that enhance sensing performance, enable diverse detection functionalities, and improve system‐level compatibility in MXene ...
Jiaying Liao, Sin‐Yi Pang, Jianhua Hao
wiley   +1 more source

Analisis Penerapan Arm's Length Principle Atas Transfer Pricing melalui Proses Comparability Analysis (Studi Kasus PT XYZ Tahun 2012) [PDF]

, 2015
The growth of the company into a multinational company that automatically transactions carried out more and more and complex, the company will look for a way to efficiency in spending. One of the ways used to efficiency is to make transfer pricing.
Adiat, S. (Subkhan)
core