Results 31 to 40 of about 908 (189)
Mechanistic Insights Into Luminol Chemiexcitation: The Role of the Amide Carbonyls
Chemistry – A European Journal, EarlyView.By means of quantum‐chemical calculations, we demonstrate that the 1,2‐dioxin ring forms following nitrogen release from parent luminol. We also identify alkoxide groups derived from the amide carbonyls of luminol as key enhancers of the chemiexcitation yield.
Juliana Cuéllar‐Zuquin +3 more
wiley +1 more source
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 +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
C‐Terminal Functionalization Methods of Amino Acids, Peptides, and Proteins
Chemistry – A European Journal, EarlyView.C‐terminal functionalization offers powerful routes to peptide and protein diversification, yet epimerization, hydrolysis, and selectivity remain key challenges. This Review surveys enzymatic, decarboxylative, and condensation strategies, highlighting advances toward chemo‐ and regioselective, protecting‐group‐free, atom‐efficient methods applicable to
Jay Hanssens +3 more
wiley +1 more source
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
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraBEPS 2.0 has been widely analyzed as a reform of international tax rules and multinational enterprise compliance; however, its implications for state financial governance and audit accountability remain underexplored. This paper examines how Indonesia’s
Martua Eliakim Tambunan +1 more
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
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
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
International Journal of Mechanical System Dynamics, EarlyView.ABSTRACT The operational reliability of thermal control circulation pumps is significantly restricted by the multi‐physics coupled environment. To reveal the vibration transmission mechanisms and dynamic response characteristics under multi‐field coupled excitations, a multi‐DOF coupled dynamic representation of the overall system, incorporating the ...
Jianfeng Luo +4 more
wiley +1 more source