Results 91 to 100 of about 54,150 (263)

GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION

open access: yesДискурс, 2018
The rapid growth of offshore economy in the recent decade is a sign of insufficiency of international measures aimed at fighting capital drain to offshore jurisdictions.
I. V. Tsvigun   +2 more
doaj   +1 more source

FATCA AND CRS COMPLIANCE: BRAZIL’S TREND TOWARDS AUTOMATIC EXCHANGE OF INFORMATION [PDF]

open access: yesUS-China Law Review, 2015
Although legislation allowing tax authorities to have access to banking information of taxpayers be in force for several years and Brazil be entering into agreements providing for even automatic exchange of taxpayers’ banking information, the extent of Brazil’s constitutional protection of banking secrecy is not yet clear and, accordingly, so is ...
openaire   +1 more source

Inverse Design of Amorphous Materials With Targeted Properties

open access: yesAdvanced Materials, EarlyView.
AMDEN is a diffusion model framework for the inverse design of amorphous materials with targeted properties. By incorporating Hamiltonian Monte Carlo refinement into the denoising process, the framework overcomes the challenge of generating thermally relaxed disordered structures.
Jonas A. Finkler   +4 more
wiley   +1 more source

Turning Unpredictable Biomolecule Adsorption to Controlled Corona Formation: Focus on Carbon Nanomaterials

open access: yesAdvanced Materials, EarlyView.
Controlling the protein corona formation onto carbon nanomaterials (CNMs) enhances their functionalities as platforms for cancer theranostics. Here, we reviewed the effects of the intrinsic and acquired properties of CNMs on protein corona formation, the consequent biological and toxicological outcomes, and the strategies to reshape corona formation ...
Yajuan Zou   +5 more
wiley   +1 more source

Analysis of the Functioning of the Automatic Exchange of Information about Financial Accounts after Implementation of the Common Reporting Standard

open access: yesPrace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2023
The adoption of the Common Reporting Standard (CRS) by the OECD in 2014 raised many concerns. Banks were particularly obliged to implement many changes in order to properly collect and aggregate data on tax residence of their clients and correctly report
Tomasz Matras
doaj  

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

open access: yesAdvanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj   +8 more
wiley   +1 more source

AI–Guided 4D Printing of Carnivorous Plants–Inspired Microneedles for Accelerated Wound Healing

open access: yesAdvanced Materials, EarlyView.
This work presents an artificial intelligence (AI)‐guided 4D‐printed microneedle platform inspired by carnivorous plants for wound healing. A thermo‐responsive shape memory polymer enables body temperature–triggered self‐coiling for autonomous wound closure.
Hyun Lee   +21 more
wiley   +1 more source

Performance evaluation of 5G cellular vehicle networks

open access: yesDianxin kexue, 2020
Cellular vehicle networks (C-V2X) is one of the key technologies of intelligent transportation systems.Ve-hicles exchange information with surrounding information entities in real time to ensure traffic safety and improve traffic efficiency,which meets ...
Jun WANG   +4 more
doaj   +2 more sources

A Super‐Adhesive Air Filter With Capillarity‐Mediated Spontaneous Particle Absorption via Dynamic Bond Exchange

open access: yesAdvanced Materials, EarlyView.
We address the inherently weak particle adhesion of conventional air filters by coating a dynamically crosslinked adhesive layer that delivers capillarity‐driven strong adhesion and particle absorption mediated by dynamic bond exchange. The resulting enhancement in particle adhesion enables efficient ultrafast (up to 20 m s−1) and omnidirectional ...
Junyong Park   +11 more
wiley   +1 more source

Unveiling Exsolution‐Induced Giant Electronic and Magnetic Property Changes in Non‐Stoichiometric Titanate Perovskite Thin Films

open access: yesAdvanced Materials, EarlyView.
A giant insulator to metal transition and emergent superparamagnetism are revealed by nanoparticle exsolution in non‐stoichiometric titanate perovskite thin films. By combining transport, synchrotron spectroscopy, and first‐principles calculations, this work reveals how defect reconfiguration and lattice reconstruction fundamentally reshape electronic ...
Sungil Kim   +11 more
wiley   +1 more source

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