Results 31 to 40 of about 236,197 (358)

Functional Materials for Environmental Energy Harvesting in Smart Agriculture via Triboelectric Nanogenerators

open access: yesAdvanced Functional Materials, EarlyView.
This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva   +9 more
wiley   +1 more source

From Waste to Value: Conversion of Calcium Sulfate to Vaterite via Carbon Capture and Storage

open access: yesAdvanced Functional Materials, EarlyView.
This study introduces a new concept for carbon management that relies on the carbonation of industrial gypsum waste and yields phase‐pure vaterite at ambient conditions without any additives. The obtained vaterite is further shown to be a reactive material that develops compressive strength in aqueous suspensions like conventional cements.
Carlos Pimentel   +4 more
wiley   +1 more source

Dividends Provisions in Croatian Double Taxation Agreements [PDF]

open access: yesFinancial Theory and Practice, 2007
This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well.
Marjeta Tomulić Vehovec
doaj  

Avoidance of Double Taxation in the Area of Income Tax in Latvia

open access: yesLaw: Journal of the University of Latvia, 2019
The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
doaj   +1 more source

High‐Performance Zero‐Gap Glycerol‐Fed Electrolyzer for C3 Chemicals and Hydrogen Production

open access: yesAdvanced Materials, EarlyView.
This work presents a dynamic, self‐regulating operation strategy that enables selective glycerol electrooxidation in the OER‐free regime, co‐producing C3 chemicals and hydrogen at cell voltages below 1.25 V. Voltage‐ and temperature‐resolved analyses define optimal operating conditions, achieving a sustained current density of 500 mA cm−2 at ∼1.21 V ...
Shayan Angizi   +11 more
wiley   +1 more source

Basic legal instruments of mutual assistance in tax matters in European Union [PDF]

open access: yesZbornik Radova: Pravni Fakultet u Novom Sadu, 2011
This paper presents the basic legal instruments of mutual assistance in tax matters in the field of direct and indirect taxation in European union, forms of mutual assistance and its importance in fight against international tax evasion and international
Cvjetković Cvjetana
doaj   +1 more source

Advanced Porous Materials for Maritime Carbon Capture

open access: yesAdvanced Materials, EarlyView.
Carbon capture from emission sources, such as marine vessels, has attracted significant attention over the years. To achieve this goal, sorbents such as metal–organic frameworks (MOFs), porous polymer networks (PPNs), covalent organic frameworks (COFs), and their post‐synthetic modifications are currently being explored.
Kelechi Festus   +6 more
wiley   +1 more source

MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM

open access: yesМіжнародні відносини: теоретико-практичні аспекти, 2018
The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state.
Pavlo Selezen
doaj   +1 more source

Laser‐Based Solidification of Cermets/Cemented Carbides: Processing‐Microstructure‐Property Relationships

open access: yesAdvanced Materials Technologies, EarlyView.
Recent research on laser‐processed cermets and cemented carbides highlights significant advancements, yet a notable paucity of studies and persistent challenges remain. Efforts are increasingly focused on developing low‐cost, environmentally friendly cermets as alternatives to conventional materials.
Himanshu Singh Maurya   +2 more
wiley   +1 more source

Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective

open access: yesActa Universitatis Lodziensis Folia Iuridica
Digitalization challenges international tax law provisions dealing with eliminating double taxation of income from cross-border services. In the paper the following issues are discussed: rules elimination double taxation of income from cross-border ...
Ziemowit Kukulski
doaj   +1 more source

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