Results 91 to 100 of about 28,434 (258)

Fuzzy Transfer Pricing World: On the Analysis of Transfer Pricing with Fuzzy Logic Techniques [PDF]

The arm’s length analysis of international transfer prices of multinational firms lacks sound methodological approach of the so-called function and risk analysis. In practice, such analyses are descriptive.
Brem Markus, Tucha Thomas
core  

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

Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]

, 2019
Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper, Schneemelcher, Pola   +1 more
core  

End‐to‐End Sensing Systems for Breast Cancer: From Wearables for Early Detection to Lab‐Based Diagnosis Chips

Advanced Materials Technologies, EarlyView.
This review explores advances in wearable and lab‐on‐chip technologies for breast cancer detection. Covering tactile, thermal, ultrasound, microwave, electrical impedance tomography, electrochemical, microelectromechanical, and optical systems, it highlights innovations in flexible electronics, nanomaterials, and machine learning.
Neshika Wijewardhane, Lyn I. Jones, Richard M. Martin, Helen Winter, Faezeh Arab Hassani   +4 more
wiley   +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

Control Over Dispute-System Design and Mandatory Commercial Arbitration [PDF]

, 2004
This article argues that mandatory arbitration is not itself the problem. The problem is instead that in some instances, one party to the dispute has exclusive control of the design of the dispute-resolution system.
Bingham, Lisa B.
core   +1 more source

Transducers Across Scales and Frequencies: A System‐Level Framework for Multiphysics Integration and Co‐Design

Advanced Materials Technologies, EarlyView.
Transducers convert physical signals into electrical and optical representations, yet each mechanism is bounded by intrinsic trade‐offs across bandwidth, sensitivity, speed, and energy. This review maps transduction mechanisms across physical scale and frequency, showing how heterogeneous integration and multiphysics co‐design transform isolated ...
Aolei Xu, Mengyao Xiao, Zhouli Sui, Yinpeng Wang, Daoye Zheng, Yuxin Liu, Luwei Wang, Huajun Liu, Chengkuo Lee   +8 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

Fabric‐Based Wearable Robotic Exoskeleton Gloves: Advancements and Challenges

Advanced Materials Technologies, EarlyView.
This review highlights interdisciplinary technological advances in fabric‐based robotic gloves, focusing on progress in design, fabrication, actuation, sensing, control, and power and energy requirements. It also addresses performance testing and validation, including biomechanical, strength, functional, user experience, and durability assessments, to ...
Ayse Feyza Yilmaz, Gökhan Ince, Ozgur Atalay   +2 more
wiley   +1 more source

3D Printing of Stretchable, Compressible and Conductive Porous Polyurethane for Soft Robotics

Advanced Materials Technologies, EarlyView.
A 3D‐printable porous dopamine‐polyurethane acrylate elastomer results in conductive, stretchable, and compressible structures that can be metallized in situ through catechol‐mediated silver reduction. The resulting material function as both compliant soft robot with a and strain sensors without complex assemblies, enabling fully 3D‐printed soft ...
Ouriel Bliah, Konstantin Sakharov, Pooi See Lee, Shlomo Magdassi   +3 more
wiley   +1 more source