Results 91 to 100 of about 3,325 (285)

Mechanical Programming of PEGDA‐β‐CD Polyrotaxane‐Based Hydrogels via Host–Guest Molecular Recognition

open access: yesAdvanced Functional Materials, EarlyView.
A mechanically programmable hydrogel for tissue engineering is developed by modulating the molecular threading density of poly(ethylene glycol) diacrylate‐β‐cyclodextrin (PEGDA‐β‐CD) polyrotaxane and combining it with β‐CD‐modified gelatin. The polyrotaxane‐guided transition from disordered pores to laminar microstructures enables precise tuning ...
Shiyi Chen   +10 more
wiley   +1 more source

Análisis de la Acción 1 BEPS en la legislación fiscal federal mexicana a partir de 2020: Aspectos legislativos pendientes

open access: yesDiagnóstico FACIL Empresarial Finanzas Auditoria Contabilidad Impuestos Legal, 2020
Como resultado de las acciones propuestas por la Organización para la Cooperación y el Desarrollo Económico (ocde) en materia de “erosión de la base imponible y traslado de beneficios”, o identificadas en inglés como Base erosión and profit ...
Hiram Zambrano Brambila   +2 more
doaj  

Advances in Solution‐Processed Textile Triboelectric Nanogenerators: Ink Formation, Processing Strategies, Applications, and Challenges

open access: yesAdvanced Functional Materials, EarlyView.
Advanced ink systems for solution‐processed textile triboelectric nanogenerators are systematically summarized, spanning conductive, tribo‐negative, and tribo‐positive layers. By connecting ink chemistry, deposition methods, and device function, the present review reveals the key governing principles of solution development and highlights practical ...
Xinlong Sun, Stephen Beeby
wiley   +1 more source

Transfer pricing research through competing lenses: a science-mapping review and strategic agenda

open access: yesCogent Business & Management
Utilizing a dataset of 1,673 Scopus-indexed documents (1972–2025), this review examines the evolution of transfer pricing scholarship through science mapping and performance analysis.
Nurlita Sukma Alfandia
doaj   +1 more source

Upcycling Keratin‐Based Textile Waste Into High‐Performance Hybrid Fibers Via Tuning the Interfacial Interactions

open access: yesAdvanced Functional Materials, EarlyView.
Keratin recovered from animal‐hair textile waste is fractionated and blended with cellulose to produce continuously spun hybrid fibers. Selecting the high‐molecular‐weight keratin fraction enables 30 wt.% keratin incorporation while maintaining high strength in dry and wet states.
Mian Zhai   +6 more
wiley   +1 more source

A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing

open access: yes, 2013
The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation ...
Sadiq, Kerrie
core  

Rapid Microwave Plasma Engineering of HfO2/C@C Core‐Shell Fibrous Membrane Toward Flexible High‐Performance Electromagnetic Wave Absorption

open access: yesAdvanced Functional Materials, EarlyView.
Rapid microwave plasma torch engineering tunes crystal phases, carbon graphitization and oxygen‐vacancy defects in HfO2/C@C core‐shell fibrous membranes. Synergistic multi‐loss effects optimize impedance matching to deliver −65.75 dB reflection loss and a 7.37 GHz effective bandwidth for flexible electromagnetic wave absorption.
Qichao Ding   +14 more
wiley   +1 more source

Measuring base erosion and profit shifting

open access: yes, 2017
In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their production cost, their wage cost and ultimately their overall tax bill.
Sautelet, Caroline
core  

Architecture‐Driven Functional Coupling in Vertically Aligned Nanocomposites

open access: yesAdvanced Functional Materials, EarlyView.
Vertically aligned nanocomposites define a growth‐engineered architecture in which vertical interfaces, strain fields, defect pathways, and phase connectivity are created simultaneously. This review shows how these architectural features couple ferroic, optical, ionic, electrochemical, and device responses, establishing design rules and open challenges
Md Shatil Islam‐Shanto   +4 more
wiley   +1 more source

Covalent Functionalization of 2D Semiconductors: A Roadmap to Advanced Electronic Devices

open access: yesAdvanced Functional Materials, EarlyView.
This Review presents recent advances in the covalent functionalization strategies for two‐dimensional semiconductors and their implementation in modern technologies. Layered materials are modified through diverse molecular chemistries (e.g., thiols, diazonium salts, alkyl halides, and electron‐deficient species) to tailor their surface properties ...
Ramiro Quirós‐Ovies   +2 more
wiley   +1 more source

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