Results 51 to 60 of about 2,964,288 (263)

Investigating factors affecting tax avoidance based on the moderating role of corporate governance [PDF]

New Applied Studies in Management, Economics & Accounting
The primary objective of this study is to examine and analyze the impact of profitability, leverage, institutional ownership, and capital intensity on tax avoidance practices, with corporate governance serving as a moderating variable.
Shadrina Hazmi, Rina Dwiarti, Eno Casmi, Dwi Ratnawati, Seflidiana Roza   +4 more
doaj   +1 more source

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

Advanced Engineering Materials, EarlyView.
Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali, Magali Gregoire, Matys Guyard, Tatiana Itina, David Grojo, Pol Sopeña   +5 more
wiley   +1 more source

The Impact of Firm- and Industry-Level Characteristics on Export Intensity of Iranian Manufacturing Firms: Dynamic Panel-Data Approach (GMM) [PDF]

Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2018
In international economics literature, there is a great emphasis on importance of exports on economic development and growth. Because of growth in international trade, all countries try to activate this engine of economy by implementing proper policies ...
Somayeh Shahhosseini, Zahra Amoli, Maryam Khalili   +2 more
doaj   +1 more source

Adaptive Foam 3D Printing of Ultralight and Multifunctional Materials

Advanced Engineering Materials, EarlyView.
Adaptive foam 3D printing, enabled by expandable microspheres, imparts cellular structures to thermoplastic and thermosetting polymers, manufactured through a variety of processes including fused filament fabrication, direct ink writing, digital light processing, and inkjet printing.
Nariman Rajabifar, Amir Ameli
wiley   +1 more source

Electrochemical Pathways for Nitrate Conversion to Ammonia: From Environmental Challenges to Ammonia Economy

Advanced Functional Materials, EarlyView.
This perspective presents recent advances in electrocatalytic nitrate reduction, focusing on reaction mechanisms, catalyst design, and electrolyzer configurations. Key challenges in selectivity, stability, and practical wastewater treatment are highlighted, while future directions for advancing sustainable ammonia synthesis and nitrate remediation are ...
Xintong Li, Yunpeng Zuo, Xiaoran Zhang, Jieqiong Shan, Kenneth Mei Yee Leung, Bin Liu, Peter Strasser, Adrian Fisher, Zonglong Zhu, Xin Wang   +9 more
wiley   +1 more source

THE INFLUENCE OF LEVERAGE, CAPITAL INTENSITY, AND THIN CAPITALIZATION ON TAX AVOIDANCE IN ISLAMIC PERSPECTIVE

I-Finance
This study aims to determine the effect of leverage, capital intensity, and thin capitalization on tax avoidance in an Islamic perspective on food and beverage companies listed on the ISSI in 2019-2024. The approach used is quantitative with a population
Rika Damai Yanti, Dinda Fali Rifan, Taufiqur Rahman   +2 more
doaj   +1 more source

Ultrathin Amphipathic Dual‐Polymer Networks: Unlocking Hyper‐Permeable CO2 Capture via Solvent‐Mediated Poly(Ethylene Oxide) Amorphization

Advanced Functional Materials, EarlyView.
Hydrophilic PEO‐copolymers and hydrophobic PDMS are physically integrated via a compatibilizing solvent into an amphipathic dual‐polymer network with versatile interfacial affinity and completely amorphized PEO segments for hyper‐permeable CO2 transport.
Ji Wu, Fan Feng, Baiwang Zhao, Jordan Yuan Zhe Ng, Kaiyu Wang, Can Zeng Liang, Guangtai Zheng, Boxuan Zhao, Tai‐Shung Chung, Sui Zhang   +9 more
wiley   +1 more source

Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable

Finance, Accounting and Business Analysis
Purpose: This study aims to analyze the effect of Corporate Social Responsibility and Capital Intensity on Tax Avoidance, moderated by Firm Size, in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period.
Muhammad Nugraha Agengsriwardana, Dwi Septa Aryani, Sasiska Rani, Kusminaini Armin   +3 more
doaj   +1 more source

Photo‐Degradable Polyester Networks and Multi‐Photon Printed Objects Based on Cyclic Ketene Acetals

Advanced Functional Materials, EarlyView.
The current work introduces a photoreversible polyester network derived from radical ring‐opening polymerization of cyclic ketene acetals. It combines photoreversible cross‐linking with initiator‐free multi‐photon printing. Reversible network formation, tunable mechanical properties, and selective degradation highlight its potential as a versatile ...
Till Meissner, Julian Fanelli, Vinh Xuan Truong, Rob Jones, Jens Gaitzsch, Christopher Barner‐Kowollik   +5 more
wiley   +1 more source

“Smelltronics”—From Gas to Smell Sensing

Advanced Materials, EarlyView.
The emerging field of smelltronics, encompassing sensing technologies for complex volatile organic compounds, holds significant potential for extracting valuable chemical information. It facilitates the noninvasive, real‐time monitoring of humans, food, and the environment.
Takeshi Ono, Tsunaki Takahashi, Jiangyang Liu, Haruka Honda, Zeng Jing, Wataru Tanaka, Takuro Hosomi, Takeshi Yanagida   +7 more
wiley   +1 more source