Results 71 to 80 of about 224,910 (282)

Inactivating SARS‐CoV‐2 Virus with MOF‐Composites as Smart Face Masks

open access: yesAdvanced Functional Materials, EarlyView.
In situ preparation and functionalization of MOF@Cotton fabrics as smart face masks for the immobilization of proteins and inactivation viruses, such as SARS‐CoV‐2. Abstract The significant impact of the SARS‐CoV‐2 (COVID‐19) pandemic outbreak on people's lives has highlighted the urgent need for effective personal protective equipment.
Romy Ettlinger   +9 more
wiley   +1 more source

Rozhodnutí o úpadku a zálohy na odměnu insolvenčního správce za přihlášky pohledávek

open access: yesActa Universitatis Carolinae Iuridica
The authors discuss the fragmented practice of insolvency courts in the issue of advances on insolvency administrators’ remuneration for the review of applications for claims after the adoption of the so-called transposition amendment to the Insolvency ...
Martin Slobodník   +2 more
doaj   +1 more source

Itemised Deductions: A Device to Reduce Tax Evasion [PDF]

open access: yes
Direct incentives and punishments are the most common instruments to fight tax evasion. The theoretical literature disregarded indirect schemes, such as itemised deductions, in which an agent has an interest in that other agents declare their revenue ...
Piolatto, A.
core   +1 more source

“Tax Simplification”—Grave Threat to the Charitable Contribution Deduction: The Problem and a Proposed Solution [PDF]

open access: yes, 1967
The present National Administration has continued to support proposed legislative changes aimed at substantially reducing the number of income tax returns in which deductions are itemized. The author contends that these tax simplification proposals are
Weithorn, Stanley S.
core   +2 more sources

SI‐bioATRP in Mesoporous Silica for Size‐Exclusion Driven Local Polymer Placement

open access: yesAdvanced Functional Materials, EarlyView.
An enzyme‐catalyzed surface‐initiated atom transfer radical polymerization (SI‐bioATRP) of an anionic monomer within mesoporous silica particles, using hemoglobin as a catalyst, allows for controlling the location of the formed polymer via size‐exclusion effects between the nanopores and the biomacromolecules, thereby opening routes to functional ...
Oleksandr Wondra   +8 more
wiley   +1 more source

Disordered Carbon Shells Enable Shape Dependent Fluorescence Enhancement in Nanodiamond Quantum Sensors Revealed by Correlative TEM–Fluorescence Microscopy

open access: yesAdvanced Functional Materials, EarlyView.
Molten KNO2 treatment induces a lowrefractive index disordered carbon shell on fluorescent nanodiamonds, enhancing fluorescence emission while preserving spin coherence. Machine learningassisted correlative TEMPL enables direct single‐particle resolution of this enhancement relative to air‐oxidized nanodiamonds of similar morphology, establishing a ...
Parkarsh Kumar   +10 more
wiley   +1 more source

A Backward Looking Measure of the Effective Marginal Tax Burden on Investment [PDF]

open access: yes
Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure
Clemens Fuest, Johannes Becker
core  

Halide‐Dependent Photoluminescence and Heavy‐Atom Effects in Low‐Melting Organic–Inorganic Manganese Halides

open access: yesAdvanced Functional Materials, EarlyView.
Two pyridinium‐based ionic liquid templated hybrid manganese halides, (C4Py)2[MnCl4] and (C4Py)2[MnBr4], display similar bulk structures but show significantly different photoluminescence behaviors due to the bromine heavy‐atom effect. Their stable local Mn environments remain intact even in the molten state, allowing applications such as luminescence ...
Biswajit Bhattacharyya   +22 more
wiley   +1 more source

Laffer Curve and Taxable Revenue Elasticity: The Impact of Tax Deductions on a Dynamic General Equilibrium Model [PDF]

open access: yesپژوهشهای اقتصادی
Aim and Introduction Making changes in the tax system is one of the basic and important needs for increasing government tax revenues. To achieve this, the tax system must move in a direction that increases the tax base.
Nahid Gohartash   +4 more
doaj  

Amyloidogenic Peptide Fragments Designed From Bacterial Collagen‐like Proteins Form Hydrogel

open access: yesAdvanced Functional Materials, EarlyView.
This study identified amyloidogenic sequence motifs in bacterial collagen‐like proteins and exploited these to design peptides that self‐assemble into β‐sheet fibers and form hydrogels. One hydrogel supported healthy fibroblast growth, showing promise for biocompatible materials. Our work demonstrates that bacterial sequences can be harnessed to create
Vamika Sagar   +5 more
wiley   +1 more source

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