Results 71 to 80 of about 28,434 (258)

Optimal strategies for throwing accurately

, 2010
Accuracy of throwing in games and sports is governed by how errors at projectile release are propagated by flight dynamics. To address the question of what governs the choice of throwing strategy, we use a simple model of throwing with an arm modelled as
Mahadevan, L., Venkadesan, Madhusudhan
core   +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

Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions

Теоретическая и прикладная юриспруденция
The aim of this article is to scrutinize the authority of tax agencies concerning the transfer pricing supervision in uncontrolled transactions among related parties.
E. Sh. Saliakhutdinov
doaj   +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

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 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

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

The Distorting Arm's Length Principle [PDF]

To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to 'correctly' assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg, Michael P. Devereux   +1 more
core  

Assembling a True “Olympic Gel” From over 16 000 Combinatorial DNA Rings

Advanced Materials, EarlyView.
Olympic gels are an elusive class of soft matter, consisting of molecular networks held together purely by mechanically interlocked rings. Their topological structure promises unique properties and functions, but their synthesis has proven notoriously difficult.
Sarah K. Speed, Yu‐Hsuan Peng, Azra Atabay, Krishna Gupta, Toni Müller, Carolin Fischer, Ilka M. Hermes, Jens‐Uwe Sommer, Michael Lang, Elisha Krieg   +9 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