Results 51 to 60 of about 2,981,091 (241)

Empowering strategic priority areas of cultural policy: Empirical findings on cultural participation processes in Serbia [PDF]

open access: yesStrategic 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   +3 more
doaj  

Defending the Arm’s Length Principle: A contemporary appraisal of the arm’s length principle as the allocation rule for the transfer pricing of intangibles to solve the base erosion and profit shifting (BEPS) problem

open access: yes, 2022
The arm’s length principle has been the allocation rule for income between associated enterprises for the better part of the last century. However, in view of the Base Erosion and Profit Shifting (BEPS) policy agenda and challenges arising from the ...
Damon, Dylan Democrat
core  

Denmark: Disability sports policy at arm’s length

open access: yes, 2023
In this chapter we combine existing knowledge into a coherent narrative about disability sport in Denmark. Our chapter shows that the ‘arm’s length principle’ generally found in Danish sports policy is apparent also with regard to disability sport ...
Voldby, Christian Røj   +1 more
core   +1 more source

Phase Engineering of Nanomaterials (PEN): Evolution, Current Challenges, and Future Opportunities

open access: yesAdvanced Materials, EarlyView.
This review summarizes the synthesis, phase transition, advanced characterization spanning ex situ to in situ and operando techniques, and diverse applications of phase engineering of nanomaterials (PEN). It further outlines key challenges and future opportunities, such as phase stability, architecture control, and artificial intelligence (AI)‐driven ...
Ye Chen   +7 more
wiley   +1 more source

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

open access: yesAnnals 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  

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

open access: yesAdvanced 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   +2 more
wiley   +1 more source

Climate acts vs central bank acts – the power of arm’s length distance

open access: yesnpj Climate Action
Climate policies are increasingly politicized, and decisions often do not survive changes in government. This undermines international climate agreements, as effective governance requires predictability for businesses and other actors.
Markus Larsson   +3 more
doaj   +1 more source

Evolution of the activities of states as reflected in legal and political Teachings

open access: yesМосковский журнал международного права, 2020
INTRODUCTION. A specific feature of the current state of international relations is the existence of elements that reflect the growing antagonism between the leading countries that make up the world order, as well as between such countries and those ...
A. A. Klishin
doaj   +1 more source

S‐Nitrosothiols as Thiol‐Protecting Groups for Controlled Thiol‐Maleimide Crosslinking of Homogeneous Soft Hydrogels

open access: yesAdvanced Materials, EarlyView.
Rapid thiol‐maleimide addition frequently outpaces mixing, resulting in heterogeneous hydrogels. S‐nitrosothiols act as thiol‐protecting groups, allowing uniform mixing with maleimide‐functionalized polymers before gelation. Sodium thiosulfate or sodium ascorbate then regenerates thiols on demand, triggering controlled thiol‐maleimide crosslinking ...
Julian A. Serna   +7 more
wiley   +1 more source

Transfer pricing reforms in the context of BEPS: challenges remain

open access: yesLaw and Safety
The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
doaj   +1 more source

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