An AI‐Enabled All‐In‐One Visual, Proximity, and Tactile Perception Multimodal Sensor
Advanced Robotics Research, EarlyView.Targeting integrated multimodal perception of robots, an AI‐enabled all‐in‐one multimodal sensor is proposed. This sensor is capable of perceiving three types of modalities, including vision, proximity, and tactility. By toggling an ultraviolet light and adjusting the camera focus, it switches smoothly between multiple perceptual modalities, enabling ...
Menghao Pu +7 more
wiley +1 more source
The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment? [PDF]
The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions.
Schäfer, Anne, Spengel, Christoph
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Hard‐Magnetic Soft Millirobots in Underactuated Systems
Advanced Robotics Research, EarlyView.This review provides a comprehensive overview of hard‐magnetic soft millirobots in underactuated systems. It examines key advances in structural design, physics‐informed modeling, and control strategies, while highlighting the interplay among these domains.
Qiong Wang +4 more
wiley +1 more source
Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data [PDF]
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to ...
Overesch, Michael
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Indemnification and Advancement Through an Agency Lens [PDF]
, 2011 DeMott discusses the doctrines that define entitlements to indemnification. In the corporate context, indemnification is better grounded, as in the Model Business Corporation Act (MBCA), in the necessity of furnishing corporate directors with appropriate
DeMott, Deborah A.
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3D Printing of Soft Robotic Systems: Advances in Fabrication Strategies and Future Trends
Advanced Robotics Research, EarlyView.Collectively, this review systematically examines 3D‐printed soft robotics, encompassing material selections, function integration, and manufacturing methodologies. Meanwhile, fabrication strategies are analyzed in order of increasing complexity, highlighting persistent challenges with proposed solutions.
Changjiang Liu +5 more
wiley +1 more source
RELATED PARTY TRANSACTIONS - OVERVIEW [PDF]
The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related ...
Adriana Tiron Tudor, Alexandra Corlaciu
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A Review on Sensor Technologies, Control Approaches, and Emerging Challenges in Soft Robotics
Advanced Robotics Research, EarlyView.This review provides an introspective of sensors and controllers in soft robotics. Initially describing the current sensing methods, then moving on to the control methods utilized, and finally ending with challenges and future directions in soft robotics focusing on the material innovations, sensor fusion, and embedded intelligence for sensors and ...
Ean Lovett +5 more
wiley +1 more source
Arm’s Length Provision of Public Services [PDF]
We analyze the economic consequences of strategic delegation of the right to decide between public or private provision of governmental service and/or the authority to negotiate and renegotiate with the chosen service provider.
Christian Schultz, Morten Bennedsen
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Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig? [PDF]
, 2015 Perhaps surprisingly, this Article has shown that the debate over formulary apportionment is little more than an alternative path to the larger debate over worldwide taxation versus territorial taxation. The present U.S.
Fleming, J. Clifton, Jr. +2 more
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