Results 51 to 60 of about 810 (255)

Microstructure, Thermal Transport, and Dry‐Sliding Tribology of Powder‐Metallurgy Al7075 Composites Reinforced With Sol–Gel‐Derived ZnO–rGO Hybrid Nanoparticles

Advanced Engineering Materials, EarlyView.
Sol–gel‐derived ZnO–rGO hybrid nanoparticles enable Al7075 powder‐metallurgy composites to achieve concurrent gains in hardness and thermal conductivity while markedly lowering friction and wear. The hybrid architecture couples ZnO‐based load support with rGO‐assisted lamellar sliding and heat spreading, revealing a promising route toward lightweight ...
Bunyamin Aksakal, Cevher Kursat Macit, Merve Ayık, Hakan Tutumlu   +3 more
wiley   +1 more source

Strain‐Programmable Luminescent Adhesive Patch With Tartrazine‐Mediated Optical Skin Clearing for Photochemical Tissue Bonding

Advanced Functional Materials, EarlyView.
We propose a suture‐complementary approach that integrates optical skin clearing with a strain‐programmable luminescent adhesive patch. Hyaluronic acid promotes transdermal delivery of tartrazine to improve optical clearing and stabilizes its interaction with a photosensitizer. Optical clearing increases the penetration depth of visible light into skin,
Seong‐Jong Kim, Kyungjoo Jo, Kwanghyeon Park, Jun Hee Kim, Jong Hyeong Cho, Inhoo Choi, Sei Kwang Hahn   +6 more
wiley   +1 more source

Mechanical Behavior and Fracture Mechanisms of MXene/PVDF Nanocomponsites: In Situ Characterization and Multiscale Analysis

Advanced Functional Materials, EarlyView.
Multiscale experiments and modeling reveal how Ti3C2Tx MXene nanosheets reinforce PVDF nanocomposites. An optimal MXene loading (∼1 wt.%) nearly doubles tensile strength through efficient stress transfer, flake alignment, and crack‐deflection mechanisms, transforming ductile polymer behavior into a controlled multi‐stage fracture pathway which aligns ...
Bita Soltan Mohammadlou, James FitzPatrick, Li Meng, Kateryna Shevchuk, Ahmad Najafi, Yury Gogotsi   +5 more
wiley   +1 more source

¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización?

Thēmis, 2019
La erosión de la recaudación tributaria vía deducción de intereses es un fenómeno que en la actualidad interesa al Estado peruano. En tal contexto, la subcapitalización es una cláusula específica que permite limitar tal accionar.
Katarzyna Maria Dunin-Borkowski Goluchowska, Claudia Alejandra Delgado Tarazona   +1 more
doaj  

Transfer Pricing and Selected Problems Related to Their Implementation

Studia Iuridica Lublinensia, 2018
Changeability is an immanent feature of tax systems. Over the last years, it has been even more noticeable. The domestic systems of the member states strive for the widest possible scope of cooperation in order to fulfill all the demands of the fast ...
Edyta Jóźwiak, Piotr Herman
doaj   +1 more source

Self‐Sintering Ionogel Binder for Flexible, Recyclable, and Healable Printed Giant Magnetoresistive Sensors

Advanced Functional Materials, EarlyView.
ABSTRACT Electronic waste has emerged as a major environmental challenge, driven by the massive consumption and a limited lifetime of modern electronic devices, stimulating the development of sustainable electronics. Here, an all‐biomaterial gelatin‐choline‐citric acid ([Ch][CA]) ionogel is developed as an active binder to realize self‐sintered ...
Lin Guo, Xiaotao Wang, Guannan Mu, Proloy Taran Das, Igor Veremchuk, Conrad Schubert, Aaron D. Cross, Yevhen Zabila, Xuan Peng, Larysa Baraban, Denys Makarov   +10 more
wiley   +1 more source

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj   +1 more source

Texoskeletons: Developing the Fundamental Technologies for Creating Intelligent Soft Robotic Clothing With Integrated 1D Sensors and Actuators

Advanced Functional Materials, EarlyView.
ABSTRACT Traditional wearable exoskeletons rely on rigid structures, which limit comfort, flexibility, and everyday usability. This work introduces the fundamental technologies to create the first soft, lightweight, intelligent textile‐based exoskeletons (Texoskeletons) built using 1D sensors and actuators.
Amy Lukomiak, Rameesh Bulathsinghala, Jack Varga, Shuxin Meng, Kalana Marasinghe, Imaad Refai, Biyon Fernando, Amitkumar Patel, Chamika M. Halloluwa‐Arachchige, Carlos Oliveira, Arash M. Shahidi, Zahra Rahemtulla, Alexander Turner, Ziyun Ding, Bernard X. W. Liew, Andy Kerr, Ezio Preatoni, Theo Hughes‐Riley, Ishara Dharmasena, Pasindu Lugoda   +19 more
wiley   +1 more source

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South ...
Lee-Ann Steenkamp
doaj   +1 more source

Electrocapillary Modulated Interfacial Tension Amplifies Liquid Metal Transduction

Advanced Functional Materials, EarlyView.
This study presented an electrocapillary‐enhanced magnetohydrodynamic pumping strategy that harnesses the Lorentz force and interfacial tension modulation of liquid metal droplets to achieve amplified fluidic power. The system enabled low‐voltage, self‐oscillating fluidic transduction with enhanced pressure and flow generation, supporting compact ...
Saba Firouznia, Ciqun Xu, Michael D. Dickey, Jonathan Rossiter   +3 more
wiley   +1 more source