Results 71 to 80 of about 14,190 (298)

Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation [PDF]

, 2015
This paper analizes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter.
Rathke, Alex Augusto Timm
core  

A Data Driven Review of In Vitro Electrical and Mechanical Stimulation for Post‐Acute Phase Wound Healing

Advanced Healthcare Materials, EarlyView.
This review examines how in vitro electrical and mechanical stimulation modulates wound healing in fibroblasts and keratinocytes. Analyzing over 560 experimental data points, we relate stimulation parameters to proliferation and migration outcomes, evaluate platform designs, and highlight the need for multi‐parameter optimization to advance targeted ...
Matthew K. Burgess, Ellen F. Marsh, Veronica M. Lucian, Malavika Nair   +3 more
wiley   +1 more source

Taxation in the digital economy

Хабаршысы. Экономика сериясы, 2021
The digital economy is increasingly replacing the everyday economy. The continued rapid pace of technology development and its use in business presents exciting opportunities for entrepreneurs and challenges for tax authorities.
B. Sultanova, G. Alimbekova, D. Espaeva
doaj  

Epidermal Patch Technologies for Integrated Healthcare and Infection Management

Advanced Healthcare Materials, EarlyView.
Epidermal patches have evolved from simple wound coverings into multifunctional, skin‐conformable platforms integrating drug delivery, biosensing, and therapeutic functionalities. This review highlights their material innovations, fabrication strategies, and intelligent designs, including hydrogels, microneedles, and flexible electronics, while ...
Yuqi Wang, Atakan Tevlek, Pawel L. Urban, Boaz Mizrahi, Onome Ejeromedoghene, Roshan Deen, Yuanjing Lin, Jagan Mohan Dodda   +7 more
wiley   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]

Audit Financiar
In an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU, Magda GHICA, Cornelia NASTASE   +2 more
doaj   +1 more source

2D Co‐Mo‐Hydroxide‐Based Multifunctional Material for the Development of H2‐Based Clean Energy Technologies

Advanced Materials, EarlyView.
2D α‐Co(OH)2 interleaved with Mo species displays an appealing dual functionality for the production and use of green hydrogen.Mo incorporation greatly benefits the electrochemical behaviour in Oxygen Evolution Reaction for H2 production, while the magnetocaloric response at liquid H2 temperature paves the way for alternative cryogenic refrigerants ...
Daniel Muñoz‐Gil, Celia Castillo‐Blas, Dawid Krystian Feler, Isabel Gómez‐Recio, Miguel Tinoco, Ana Querejeta‐Fernández, Rodrigo González‐Prieto, Felipe Gándara, Romualdo Santos Silva Jr, Pilar Ferrer, Carlos Prieto, Luc Lajaunie, José Luis Martinez‐Peña, María Luisa Ruiz‐González, José María González‐Calbet   +14 more
wiley   +1 more source

Single‐Chromophore Homojunction Organic Solar Cells: A Path to Simplicity and Efficiency

Advanced Materials, EarlyView.
This perspective discusses how the intrinsic optoelectronic properties of organic semiconductors, their molecular packing in the solid‐state, and internal energetic gradients within a device can enable free‐charge carrier generation in homojunction organic solar cells.
Shaun McAnally, Paul L. Burn, Paul E. Shaw   +2 more
wiley   +1 more source

PROBLEMS OF THE AGREEMENT ON CUSTOMS VALUE OF GOODS AND TRANSFER PRICE IN FOREIGN ECONOMIC CONTROLLED OPERATIONS OF THE ENTERPRISES OF UKRAINE

Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2019
With the integration of the national economy into the global economic space, significantly are growing the volumes of foreign economic operations, most of which are carried out between related enterprises. Such operations are at the same time the subject
Iryna Pryimak, Vira Kmit, Yurii Hryshchyshyn   +2 more
doaj   +1 more source

Self‐Powered Flexible Triboelectric‐Gated Ion‐Gel Transistor for Neuromorphic Tactile Sensing and Human Activity Recognition

Advanced Materials, EarlyView.
A fully flexible ion‐gel‐gated graphene‐channel transistor driven by a triboelectric nanogenerator enables self‐powered tactile sensing and synaptic learning. Mimicking spike‐rate‐dependent plasticity, the device exhibits frequency‐selective potentiation and depression, supporting rate‐coded neuromorphic computation even under flex.
Hanseong Cho, Seoyeon Park, Youngmin Lee, Sejoon Lee   +3 more
wiley   +1 more source