Results 21 to 30 of about 470,960 (195)

La aplicación de las normas tributarias y la elusión fiscal

, 2021
La primera edición de este libro es una obra de obligada referencia para la doctrina y la práctica en relación con las figuras del fraude a la ley tributaria (ahora conflicto en la aplicación de la norma tributaria), la elusión fiscal y el abuso del ...
Palao Taboada, Carlos
core   +1 more source

EVASIÓN Y ELUSIÓN FISCAL EN COLOMBIA: ANÁLISIS DE LA CONTRIBUCIÓN DE PERSONAS NATURALES (2017-2022)

Semestre Económico
 El objetivo es realizar una revisión narrativa sobre la evasión y elusión fiscal de personas naturales en Colombia entre 2017 y 2022. Desde un enfoque teórico y multidisciplinario, esta investigación aporta al conocimiento sobre los factores que ...
Nelson Mauricio Murillo Ramirez, Leonardo Antonio Tangarife Mejía, Fernán Fortich Pacheco   +2 more
doaj   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Atom Probe Tomography as an Emerging Tool for Understanding Defect‑Driven Mechanisms in HfO2‑Based Ferroelectrics

Advanced Functional Materials, EarlyView.
This Perspective highlights atom probe tomography as a powerful tool for understanding the atomic‐scale defect chemistry in HfO2‐based ferroelectrics. 3D mapping of dopants, point defects, and interface chemistry can provide new insight into defect‐driven mechanisms underpinning the ferroelectricity in the system and guide the design of more reliable ...
Kasper Hunnestad, Catherine Dubourdieu, Alexei Gruverman, Dennis Meier   +3 more
wiley   +1 more source

Enhanced Ferroelectric Phase Formation via Local Structure Modification in the Pre‐Crystalline State of Hafnium Zirconium Oxide Thin Films

Advanced Functional Materials, EarlyView.
Hafnium zirconium oxide thin films are grown using plasma‐enhanced atomic layer deposition with the addition of an atomic layer annealing (ALA) step. ALA leads to a change in the short‐range structure of the deposit and encourages formation of the ferroelectric Pca21 phase. The result is wake‐up‐free performance with films exposed to ALA.
Nicolas K. Lam, Gerald R. Bejger, Waseem A. Wani, Kristina M. Holsgrove, Andrew N. Titus, Niyorjyoti Sharma, Shihao Wang, Keithen Orson, Megan K. Lenox, Liron Shvilberg, Yong Kyu Choi, Ian A. Brummel, Benjamin L. Aronson, Petra Reinke, Quentin Ramasse, Amit Kumar, Brian J. Rodriguez, Christina M. Rost, Jon F. Ihlefeld   +18 more
wiley   +1 more source

Laser‐Assisted Phase Engineering of 2D MoS2 for Efficient Solution‐Processed Electronics

Advanced Materials, EarlyView.
Here, local laser‐assisted phase transition from solution‐processed phase‐pure 1T′ to 2H MoS2 is shown to critically depend on the irradiation atmosphere. While processing in air leads to damaged insulating regions, inert conditions yield semiconducting 2H domains, enabling direct field‐effect transistor patterning with optimized lateral 1T′‐2H MoS2 ...
Anna Zhuravlova, Minjuan Li, Osamah Alharbi, Yeonsu Jeong, Bin Han, Lei Gao, Mischa Bonn, Mario Lanza, Sheng Yang, Antonio Gaetano Ricciardulli, Paolo Samorì   +10 more
wiley   +1 more source

LA TEORÍA SOBRE LA PROHIBICIÓN DEL ABUSO DEL DERECHO EUROPEO COMO BASE DE LAS CLÁUSULAS ANTI-ELUSIVAS GENERALES NACIONALES [PDF]

Crónica Tributaria, 2018
El empleo abusivo de las libertades europeas deriva en conductas elusivas con impacto directo en las arcas de los Estados comunitarios y no comunitarios. Los Estados miembros tratan de proteger sus intereses fiscales a través de la codificación, tanto en
Enrique Sánchez de Castro Martín Luengo
doaj   +1 more source

S‐Nitrosothiols as Thiol‐Protecting Groups for Controlled Thiol‐Maleimide Crosslinking of Homogeneous Soft Hydrogels

Advanced Materials, EarlyView.
Rapid thiol‐maleimide addition frequently outpaces mixing, resulting in heterogeneous hydrogels. S‐nitrosothiols act as thiol‐protecting groups, allowing uniform mixing with maleimide‐functionalized polymers before gelation. Sodium thiosulfate or sodium ascorbate then regenerates thiols on demand, triggering controlled thiol‐maleimide crosslinking ...
Julian A. Serna, Michelle J. Iwohn, Maximilian Seifermann, Stefan Heißler, Maike Schliephake, Franziska Dopp, Claudia Muhle‐Goll, Pavel A. Levkin   +7 more
wiley   +1 more source

Factores que determinan la evasión del impuesto a la renta: Una revisión de la literatura

Interconectando Saberes, 2020
La presente revisión identifica los factores que determinan la evasión que se ha investigado en la literatura académica, desde Enero 1991 a Junio de 2018 que se verifico como el periodo de mayor producción científica sobre la evasión tributaria, para ...
Fernando Marcelo Borja Borja, Jaime Roder Ortega Pereira   +1 more
doaj   +1 more source

2D Abrupt Nano‐Junctions Blending sp–sp2 Bonds on Atomically Precise Heterostructures

Advanced Materials, EarlyView.
A lateral heterostructure between atomically precise sp–sp2$^2$ metalated graphdiyne and sp2$^2$ graphene nanoribbons is realized by on‐surface synthesis and investigated by STM and DFT. The impact of on‐surface synthesis byproducts on covalent junction formation yield is unveiled.
Alice Cartoceti, Simona Achilli, Masoumeh Alihosseini, Adriana E. Candia, Enrico Beltrami, Paolo D'Agosta, Alessio Orbelli Biroli, Francesco Sedona, Andrea Li Bassi, Jorge Lobo‐Checa, Carlo S. Casari   +10 more
wiley   +1 more source