Results 131 to 140 of about 467,404 (286)

Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]

, 2019
This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core   +1 more source

Photoconductivity‐Driven Quantum Efficiency Gain in Inorganic Ruddlesden‐Popper Layered Cs2PbBr2I2 Perovskite Photodetector for Visible Light Detection

Advanced Functional Materials, EarlyView.
Rational halogen mixing strategy was employed to shift the bandgap of Cs2PbBr2I2 from ultraviolet to visible region, enabling first realization of a visible‐light photodetector with this 2D layered Ruddlesden‐Popper perovskite material. Under illumination, light‐induced internal field forms and drives trap‐mediated persistent photoconductivity ...
Md Fahim Al Fattah, Asif Abdullah Khan, Saikiran Khamgaonkar, Majid Haji Bagheri, Danyah Khan, Md Rasidul Islam, Mahmoud Almadoun, Aixi Pan, Alexander Li, Marwa Abd‐Ellah, Vivek Maheshwari, Dayan Ban   +11 more
wiley   +1 more source

Surface Diffusion in SnTe‐PbTe Monolayer Lateral Heterostructures

Advanced Functional Materials, EarlyView.
The lateral heterostructures between 2D materials often suffer from the interdiffusion at the interfaces. Here, a surface diffusion mechanism is found to be dominating at the interfaces between semiconducting SnTe and PbTe monolayers. Atomically sharp interfaces can be achieved by suppressing this diffusion process. ABSTRACT The construction of complex
Jing‐Rong Ji, Zi'Ang Gao, Shiva Prasad Poudel, Rui‐Qi Cao, Tianzhe Chen, Luxin Li, Chong Liu, Salvador Barraza‐Lopez, Stuart S. P. Parkin, Kai Chang   +9 more
wiley   +1 more source

Upcycling of Disposable Face Masks into Water‐Resistant and Flame Retardant Foams

Advanced Functional Materials, EarlyView.
Disposable mask waste is upcycled into lightweight polypropylene‐based foams with tunable porosity and composite architectures reinforced by ear‐loop fibers. The sustainable solvent‐based process enables upcycling rates of 91% and solvent recovery of >90%.
Jingjing Pan, Erlantz Lizundia, Hao Jia, Lennart Bergström   +3 more
wiley   +1 more source

FAMILY OWNERSHIP, BOARD INDEPENDENCE, AND FINANCIAL REPORTING QUALITY IN VIETNAMESE FAMILY ENTERPRISES

Фінансово-кредитна діяльність: проблеми теорії та практики
This study examines the impact of family ownership on financial reporting quality and analyzes the moderating role of board independence within the context of family-owned enterprises in Vietnam.
Huu Anh Nguyen, Thi Dieu Huong Cao, Thi Bich Ngoc Dang, Thi Linh Chi Nguyen   +3 more
doaj   +1 more source

Three‐Dimensional Hierarchical Nanowire‐Networks with Deep‐Focus Tolerance and Adhesion Robustness for Harsh‐Environment SERS Sensing

Advanced Functional Materials, EarlyView.
A 3D nanowire‐network SERS substrate with robust adhesion is developed, featuring pronounced z‐direction optical activity, ultralow detection limit (1.5 × 10−13 M), and excellent signal uniformity (RSD < 10%). Enabled by enhanced light scattering, increased optical density of states, and structural reinforcement, the substrate demonstrates stable, high‐
Jinglai Duan, Wentao Wang, Xiu Liang, Yongliang Zhang, Jie Liu, Yu Bai, Dangyuan Lei   +6 more
wiley   +1 more source

Rethinking accounting objectives— based on Conceptual Framework for Financial Reporting 2018

Highlights in Business, Economics and Management
This paper begins by emphasizing the pivotal significance of studying accounting objectives, considering them as the logical starting point for the structure of accounting theory. It provides a broad overview of decades of research on the positioning of accounting objectives and conducts a detailed analysis of the accounting objectives expounded in the
openaire   +1 more source

Magnetic Force Microscopy Signatures of Higher‐Order Skyrmions and Antiskyrmions

Advanced Functional Materials, EarlyView.
Magnetic force microscopy operated under vacuum conditions enables the qualitative identification of higher‐order skyrmions and antiskyrmions in Co/Ni multilayers at room temperature. Distinct stray‐field contrast signatures arise from vertical Bloch lines and complex domain‐wall configurations.
Sabri Koraltan, Joe Sunny, Tamer Karaman, Reshma Peremadathil‐Pradeep, Emily Darwin, Felix Büttner, Dieter Suess, Hans Josef Hug, Manfred Albrecht   +8 more
wiley   +1 more source

Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa [PDF]

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain ...
Buiga, Anuta, Deaconu, Adela, Fulop, Melinda, Popa, Irimie   +3 more
core   +1 more source

Trap‐Assisted Transport and Neuromorphic Plasticity in Lead‐Free 2D Perovskites PEA2SnI4

Advanced Functional Materials, EarlyView.
An artificial retina built from lead‐free layered perovskite (PEA)2SnI4 converts light input into a persistent photocurrent and sums successive flashes over time. Micro/nanocrystals integrated on electrodes act as synapse‐like pixels that perform temporal integration directly in hardware. This in‐sensor preprocessing merges detection and computation on
Ofelia Durante, Valeria Demontis, Jonas Riisnaes Karl, Lam Hoi Tung, Sebastiano De Stefano, Daniela Marongiu, Adolfo Mazzotti, Aditya Bhardwaj, Francesco Mattana, Elisa Pili, Selene Matta, Federico Paolucci, Michele Saba, Andrea Mura, Giovanni Bongiovanni, Monica F Craciun, Saverio Russo, Antonio Di Bartolomeo   +17 more
wiley   +1 more source