Results 131 to 140 of about 71,433 (310)

Trap‐Assisted Transport and Neuromorphic Plasticity in Lead‐Free 2D Perovskites PEA2SnI4

open access: yesAdvanced Functional Materials, EarlyView.
An artificial retina built from lead‐free layered perovskite (PEA)2SnI4 converts light input into a persistent photocurrent and sums successive flashes over time. Micro/nanocrystals integrated on electrodes act as synapse‐like pixels that perform temporal integration directly in hardware. This in‐sensor preprocessing merges detection and computation on
Ofelia Durante   +17 more
wiley   +1 more source

Global minimum tax as a tool for strengthening economic stability

open access: yesFinancial Law Review
This article explores the global minimum tax (GMT) as a legal and policy response to the growing challenges of tax base erosion and profit shifting (BEPS) in the context of globalization and ...
Júlia Hoffmanová
doaj   +1 more source

The New International Tax Diplomacy [PDF]

open access: yes, 2016
International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core   +1 more source

Bio‐Inspired Molecular Events in Poly(Ionic Liquids)

open access: yesAdvanced Functional Materials, EarlyView.
Originating from dipolar and polar inter‐ and intra‐chain interactions of the building blocks, the topologies and morphologies of poly(ionic liquids) (PIL) govern their nano‐ and micro‐processibility. Modulating the interactions of cation‐anion pairs with aliphatic dipolar components enables the tunability of properties, facilitated by “bottom‐up ...
Jiahui Liu, Marek W. Urban
wiley   +1 more source

Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

open access: yesInternational Journal of Public Finance, 2017
Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj  

The Corporate Income Tax System: Overview and Options for Reform [PDF]

open access: yes, 2014
The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policy makers argue that reform of the corporate income tax system is needed, although a variety of rationales on why and how ...
Keightley, Mark P
core   +1 more source

Conductive Bonding and System Architectures for High‐Performance Flexible Electronics

open access: yesAdvanced Functional Materials, EarlyView.
This review outlines bonding technologies and structural design strategies that support high‐performance flexible and stretchable electronics. Bonding approaches such as surface‐activated bonding and anisotropic conductive films, together with system‐level architectures including buffer layers and island‐bridge structures, possess distinct mechanical ...
Kazuma Nakajima, Kenjiro Fukuda
wiley   +1 more source

Pixelation‐Free, Monolithic Iontronic Pressure Sensors Enabling Large‐Area Simultaneous Pressure and Position Recognition via Machine Learning

open access: yesAdvanced Functional Materials, EarlyView.
A pixelation‐free, monolithic iontronic pressure sensor enables simultaneous pressure and position sensing over large areas. AC‐driven ion release generates spatially varying impedance pathways depending on the pressure. Machine learning algorithms effectively decouple overlapping pressure–position signals from the multichannel outputs, achieving high ...
Juhui Kim   +10 more
wiley   +1 more source

Drug‐Free Thrombolysis Mediated by Physically Activated Micro/Nanoparticles

open access: yesAdvanced Functional Materials, EarlyView.
Overview of particle‐mediated thrombolytic effects (thermal, mechanical, and chemical) and their activating physical stimuli (light, ultrasound, and magnetic field) in drug‐free thrombolysis. ABSTRACT Thrombus‐associated disorders rank among the world's leading causes of death, with ischemic heart disease and stroke as the main contributors.
Pierre Sarfati   +2 more
wiley   +1 more source

(Why) Do we need Corporate Taxation? [PDF]

open access: yes
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
core  

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