Results 31 to 40 of about 14,351 (204)

Spectral Tuning of Hyperbolic Shear Polaritons in Monoclinic Gallium Oxide via Isotopic Substitution

Advanced Materials, EarlyView.
Spectral tuning of highly directional hyperbolic shear polaritons is realized via isotopic substitution of 16O to 18O in monoclinic β$\beta$‐phase gallium oxide. A red‐shift of almost 40 cm−1 is experimentally demonstrated with near‐field imaging, corroborated by the permittivity change extracted from far‐field experiments and density functional theory.
Giulia Carini, Mohit Pradhan, Elena Gelžinytė, Andrea Ardenghi, Saurabh Dixit, Maximilian Obst, Aditha S. Senarath, Niclas S. Mueller, Gonzalo Álvarez‐Pérez, Katja Diaz‐Granados, Ryan A. Kowalski, Richarda Niemann, Felix G. Kaps, Jakob Wetzel, Raghunandan Balasubramanyam Iyer, Piero Mazzolini, Mathias Schubert, J. Michael Klopf, Johannes T. Margraf, Oliver Bierwagen, Martin Wolf, Karsten Reuter, Lukas M. Eng, Susanne C. Kehr, Joshua D. Caldwell, Christian Carbogno, Thomas G. Folland, Markus R. Wagner, Alexander Paarmann   +28 more
wiley   +1 more source

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

Naše Gospodarstvo, 2019
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj   +1 more source

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]

, 2018
The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core   +2 more sources

International Tax Reform: Hearing Before the S. Comm. on Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) [PDF]

, 2017
Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.
Grinberg, Itai
core   +2 more sources

Unraveling Band‐Tail Effects on Temperature‐Dependent Emission in GaAsBi via Photoluminescence

Advanced Science, EarlyView.
An innovative dual‐spectroscopy approach resolves the debate over GaAsBi's emission temperature sensitivity. By combining temperature‐dependent photoluminescence and transmission spectroscopy, the method decouples the contributions of band‐tail states from the intrinsic band‐edge behavior.
Bing Yan, Xiren Chen, Liangqing Zhu, Lijuan Wang, Man Wang, Shumin Wang, Jun Shao   +6 more
wiley   +1 more source

A Machine Learning Perspective on the Brønsted–Evans–Polanyi Relation in Water‐Gas Shift Catalysis on MXenes

Advanced Intelligent Discovery, EarlyView.
Machine learning predicts activation energies for key steps in the water‐gas shift reaction on 92 MXenes. Random Forest is identified as the most accurate model. Reaction energy and reactant LogP emerge as key descriptors. The approach provides a predictive framework for catalyst design, grounded in density functional theory data and validated through ...
Kais Iben Nassar, Tiago L. P. Galvão, José D. Gouveia, José R. B. Gomes   +3 more
wiley   +1 more source

Can boarding schools help looked after and vulnerable children improve academic attainment?

British Educational Research Journal, EarlyView.
Abstract The education of children in statutory care, or at the edge of care, is a serious concern for governments and policymakers. How to promote educational opportunities for these children can involve challenging and often contentious proposals. In this paper, we study one proposal put into practice in England: the provision to children who are in ...
David Murphy, Gianni De Fraja, Mike Adkins   +2 more
wiley   +1 more source

The beetle elytron plate: a lightweight, high-strength and buffering functional-structural bionic material

Scientific Reports, 2017
To investigate the characteristics of compression, buffering and energy dissipation in beetle elytron plates (BEPs), compression experiments were performed on BEPs and honeycomb plates (HPs) with the same wall thickness in different core structures and ...
Xiaoming Zhang, Juan Xie, Jinxiang Chen, Yoji Okabe, Longcheng Pan, Mengye Xu   +5 more
doaj   +1 more source

Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation

Maliye Çalışmaları Dergisi, 2023
The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
doaj   +1 more source

Evaluation of a prototype interface for structured document retrieval [PDF]

, 2003
Document collections often display either internal structure, in the form of the logical arrangement of document components, or external structure, in the form of links between documents.
Dunlop, M.D., Reid, J.
core