Results 71 to 80 of about 173,289,208 (196)

Current Estate Planning Topics - Marital Deduction Pitfalls: Part I

open access: yes, 1991
Full-text available at SSRN. See link in this record.This article addresses the deduction for marital transfers under the United States estate tax. This is by far the most important deduction under the estate tax, and loss of the deduction can be very ...
Dickinson, Martin B., Jr.
core   +1 more source

The impact of R&D innovation strategy on the sustainable development of intelligent manufacturing: evidence from a quasi-natural experiment in China

open access: yesFuture Business Journal
Promoting the sustainable development of intelligent manufacturing enterprises is crucial for driving the green and efficient transformation of the manufacturing sector while safeguarding the ecological environment.
Mingli Chen, Han Xu, Fa Tian, Li Ji
doaj   +1 more source

Divergent Jurisprudential Paradigms of Productive Zakat

open access: yesMazahibuna: Jurnal Perbandingan Mazhab
This study examines productive zakat not merely as a managerial instrument for economic empowerment, but as a manifestation of contemporary Islamic legal ijtihād (independent legal reasoning) shaped by divergent jurisprudential paradigms. Situated within
Ending Solehudin   +3 more
doaj   +1 more source

Content and boundaries of the primary real estate market as an object of statistical research

open access: yesСтатистика и экономика, 2019
The primary real estate market is one of the youngest segments of the market economy in modern Russia. If the genesis of the modern secondary market was observed in the pre-reform period: barter relations in terms of urban housing, the purchase and sale ...
Dmitry V. Dianov, Pavel A. Smelov
doaj   +1 more source

Sandwich‐Structured Aramid Composite Papers with Heterogeneous Dielectric Layers for Integrated Corona Resistance and Thermal Conductivity

open access: yesAdvanced Science, EarlyView.
A sandwich‐structured aramid composite paper was designed to integrate high corona resistance and thermal conductivity. The fluorinated graphene/aramid surface layers effectively dissipate space charges to suppress corona discharge. Meanwhile, the boron nitride nanotube/aramid core layer constructs continuous heat‐conduction pathways.
Jun‐Wen Ren   +10 more
wiley   +1 more source

An Expertise Transfer Framework For Autonomous Surgical Assistance

open access: yesAdvanced Science, EarlyView.
This study introduces an expertise transfer framework for procedure‐spanning autonomous surgical assistance. By emulating expert logic through hierarchical perception, attention modeling, and knowledge graph‐based decision‐making, the system provides near‐expert surgical view assistance.
Yuan Gao   +12 more
wiley   +1 more source

Coordination Chemistry of Single‐Atom Catalysts in Expediating Kinetics for Advanced Lithium‐Sulfur Batteries

open access: yesAdvanced Science, EarlyView.
This review elucidates the catalytic mechanisms of single‐atom catalysts (SACs) in accelerating lithium polysulfides redox kinetics. Subsequently, the modifications brought by asymmetric coordination chemistry and dual‐atom coordination structures in terms of geometric configuration engineering, molecular orbital hybridization, and interfacial charge ...
Peng Chen   +7 more
wiley   +1 more source

A Postbiotic‐Inducing Ganoderma applanatum Polysaccharide Repairs the Intestinal Barrier via a Phocaeicola vulgatus ‐ Tridecylic Acid Axis

open access: yesAdvanced Science, EarlyView.
This study identifies GAP2, a bioactive polysaccharide fraction derived from Ganoderma applanatum, as a postbiotic inducer that repairs intestinal barrier damage in a gut microbiota‐dependent manner. GAP2 enriches Phocaeicola vulgatus, which degrades GAP2 and promotes tridecylic acid production, triggering Rho/CDC42 signaling and tight‐junction ...
Chuan Zhang   +10 more
wiley   +1 more source

Aged ZnO Nanoparticles Promote Breast Cancer Lung Metastasis by Remodeling the Pulmonary Microenvironment Through the CXCL10/Wnt/β‐Catenin Axis

open access: yesAdvanced Science, EarlyView.
In summary, pulmonary exposure to ZnO NPs, particularly aged NPs, promotes breast cancer metastasis by remodelling the lung tumour microenvironment. Aged ZnO NPs enrich M2‐macrophages, MDSCs and activated CAFs to form an immunosuppressive metastatic niche. CXCL10 from these cells drives metastasis via Wnt/β‐catenin activation.
Yong Zhu   +8 more
wiley   +1 more source

Employee ownership rising

open access: yes, 1989
Twice a year; Vol. 1, no.

core  

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