Results 81 to 90 of about 615 (239)

Los precios de transferencia en la economía digital

Revista de Derecho Fiscal, 2018
El presente escrito buscará resolver cómo aplicar el Arm’s-Length Principle en el caso de la Economía Digital. El document se desarrollará en tres pasos: primero, una introducción a cómo funciona la economía digital; segundo, los precios de transferencia,
Ariel Andrés Sánchez Rojas
doaj  

A Wireless, Passive Multimodal Wearable Sensor With Decoupled Sensing Capabilities

Advanced Materials, EarlyView.
A wireless passive multimodal electronic skin is presented for the simultaneous perception of pressure, humidity, and odor through a frequency‐divided LC resonator array. The decoupled sensing architecture suppresses cross‐interference and enables independent signal readout under superimposed stimuli while maintaining high stability.
Wenjiang Han, Heng Xiao, Tianshuang Wang, Xiaoran Ding, Liupeng Zhao, Seokjoo Cho, Peng Sun, Inkyu Park, Geyu Lu   +8 more
wiley   +1 more source

Soft Skins With Reversible Thickness Morphing: Materials, Mechanisms, and Applications

Advanced Materials, EarlyView.
Evolution of electronic skin (e‐skin) technologies toward adaptive, multifunctional soft skins. Phase I highlights early rigid and discrete sensory interfaces. Phase II shows the transition toward flexible, stretchable, and large‐area e‐skin. Phase III captures the emergence of computational e‐skin.
Oliver Ozioko, Chiamaka Akah, Ravinder Dahiya   +2 more
wiley   +1 more source

From Payload‐First Toward Dual‐Mechanism Antibody–Drug Conjugates

Advanced Materials, EarlyView.
Conjugation converts potent antibodies into underexposed carriers. This perspective defines the antibody exposure deficit and maps a mechanism‐first design space from payload‐first to antibody‐first ADC architectures, integrating DAR, linker chemistry, and Fc engineering to guide rational design of constructs that balance targeted cytotoxicity with ...
Xavier Pivot, Sebastian Jung, Sébastien Harlepp, Alexandre Detappe   +3 more
wiley   +1 more source

Revisiting the CUP method in transfer pricing: global challenges and insights from an SLR

Cogent Business & Management
More than 70% of international trade occurs within multinational groups, making transfer pricing a critical global issue. The Comparable Uncontrolled Price (CUP) method is widely regarded as the most direct reflection of the arm’s length principle, yet ...
Kartika Putri Kumalasari, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin   +3 more
doaj   +1 more source

Micropillar‐Engineered Hybrid Adhesive Patch for Surface‐Conformable and Directional Adhesion

Advanced Materials Technologies, EarlyView.
This work presents a surface‐conformable hybrid adhesive integrating height‐optimized hexagonal micropillars with open‐rectangular cuts. The micropillars enhance rough‐surface contact and microscale crack arrest, while the cuts guide and reverse interfacial cracks for strong and directional adhesion. The multiscale architecture achieves robust pull‐off
Seongjin Park, Dong Kwan Kang, Haejin Bae, Ho‐Sup Jung, Hoon Eui Jeong   +4 more
wiley   +1 more source

Recent Advances of Slip Sensors for Smart Robotics

Advanced Materials Technologies, EarlyView.
This review summarizes recent progress in robotic slip sensors across mechanical, electrical, thermal, optical, magnetic, and acoustic mechanisms, offering a comprehensive reference for the selection of slip sensors in robotic applications. In addition, current challenges and emerging trends are identified to advance the development of robust, adaptive,
Xingyu Zhang, Liao Wu, Shuai He, Zhao Sha, Yuwan Huang, Shuying Wu, Dewei Chu, Chun H. Wang, Shuhua Peng   +8 more
wiley   +1 more source

A Direction‐Aware Piezo‐Transmittance Strain Sensor via Engineered Alignment of Carbon Nanotubes (CNTs)

Advanced Materials Technologies, EarlyView.
A direction‐aware piezo‐transmittance strain sensor is realized through the engineered alignment of carbon nanotubes. This anisotropic architecture instantaneously modulates optical transmittance, achieving ultra‐high sensitivity and exceptionally low hysteresis. By effectively eliminating signal crosstalk to precisely decouple multidirectional strains,
Byeongmin Kang, Kwangjun Kim, Jimin Gu, Junseong Ahn, Yongrok Jeong, Ji‐Hwan Ha, Sohee Jeon, Soonhyoung Hwang, Byung‐Ho Kang, Jihyeon Ahn, Jong‐An Choi, Minwook Kim, Yeonguk Jung, Jun‐Ho Jeong, Jong G. Ok, Inkyu Park   +15 more
wiley   +1 more source

The Governance, Legitimacy and Efficacy of Facebook's Oversight Board: A Model for Global Tech Platforms?

Emerging Media
In May 2020, the social media giant Meta, parent company of social media platforms Facebook and Instagram, established an Oversight Board to allow some recourse to the content moderation policy of the company. The Oversight Board is an experiment in self-
Peng Hwa Ang, Sherly Haristya
doaj   +1 more source

TRANSFER PRICING AS A REGULATORY MECHANISM FOR FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN COUNTRIES WITH DIFFERENT TAX SYSTEMS: COMPARATIVE ANALYSIS

Соціально-економічні відносини в цифровому суспільстві
This article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj   +1 more source