Results 31 to 40 of about 891 (193)

High‐Throughput Screening and Interpretable Machine Learning for Rational Design of Bimetallic Catalysts for Methane Activation

Advanced Science, EarlyView.
ABSTRACT Methane's efficient catalytic removal is vital for sustainable development. Bimetallic catalysts, though promising for methane activation, pose a design challenge due to their complex compositional space. This work introduces an integrated framework that combines high‐throughput density functional theory (DFT) and interpretable machine ...
Mingzhang Pan, Tian Zhang, Jiawei Dong, Yubao Xie, Kaifeng Zhong, Wei Guan, Haiqiao Wei, Changcheng Fu, Yaqiong Su   +8 more
wiley   +1 more source

Construction of Sabatier Volcanoes for CO2 Hydrogenation to C1‐2 Oxygenates Using Data‐Efficient Machine Learning

Advanced Science, EarlyView.
A new data‐efficient framework combining DFT calculations, a neural network model, and automated graph analysis of catalytic reaction networks is proposed and applied to CO2 hydrogenation on transition metal nanoparticles. The analysis shows how efficient C2 oxygenate production requires a balance between CHx formation, C–C coupling, protonation, and ...
Mikhail V. Polynski, Sergey M. Kozlov
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

Taxation of Digital Economy in OECD and Selected Countries: Implications for Turkey

International Journal of Public Finance, 2019
Recently, taxation of the digital economy poses one of the most critical problems of the countries. Together with the globalization process and technological advancements, present tax structure and legal arrangements fail short in the taxation of the ...
Hüseyin Akkaya, Adnan Gerçek
doaj   +1 more source

Implementation of BEPS Project - Stakes, Expectations, Challenges [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax ...
Elena Dobre, Irena Munteanu
doaj  

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Development of the international taxation system: analysis of historical stages

Економіка, управління та адміністрування
The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
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

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

Photovoltaic Effect in a III‐IV‐V Compound Semiconductor

Progress in Photovoltaics: Research and Applications, EarlyView.
A large reduction of the GaAs band gap is obtained with incorporation of 6.5% Ge during epitaxy without introducing extended defects or composition inhomogeneity. Heterojunction solar cell devices were fabricated with 0.76‐V open circuit voltage and an internal quantum efficiency above 40% at energies below the bandgap of the GaAs emitter.
José M. Ripalda, Pablo Caño, Micaela Rodriguez‐Peña, Miguel Angel Sevillano‐Bendezú, Aurelia Trevisan, Raghavendra Juluri, Aitana Cano, Iván García, Alicia Gonzalo, Enrique Navarro, Jeronimo Buencuerpo, Paul Koenraad, Ana María Sanchez, Yolanda Gonzalez   +13 more
wiley   +1 more source