Results 71 to 80 of about 14,416 (212)

Biodegradable Materials Composed of PLA and High Load Triglycerides

open access: yesMacromolecular Materials and Engineering, Volume 311, Issue 6, June 2026.
Transparent films of polylactic acid (PLA) was prepared with high sesame oil load (50% w/w). The cross‐section analysis of the films indicate that the oils are not absorbed into the polymer matrix; rather, they are stored as small droplets within the film.
Marie‐Luise Trutschel   +7 more
wiley   +1 more source

Effect of Tool Angle on Friction Stir Welding of Aluminum Alloy 5052: Role of Sheet Thickness

open access: yes, 2011
The technique of friction stir welding (FSW) does offer several advantages over conventional welding techniques. In this paper is presented the results of an investigation aimed at understanding the effect of tool angle on welding of sheets of ...
Srivatsan, Tirumalai S.   +5 more
core   +1 more source

TAXATION OF INTELLECTUAL PROPERTY IN ROMANIA. A QUALITATIVE ANALYSIS OF TAXPAYERS’ EXPERIENCES WITH THE FISCAL REGIME [PDF]

open access: yesGlobal Economic Observer
The taxation of income derived from intellectual property rights currently constitutes both a fiscal challenge for authorities and a major area of interest for Romanian taxpayers, as well.
CRISTINA NICOLAU   +1 more
doaj  

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

open access: yesEuropean Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman   +2 more
doaj   +1 more source

Molecular characterization and antibiotic susceptibility of Shiga toxin- producing Escherichia coli (STEC) isolated from raw milk of dairy bovines in Khyber Pakhtunkhwa, Pakistan.

open access: yesPLoS ONE
This study investigated the virulence potential and antibiotic susceptibility analysis of non-O157 Shiga toxin-producing Escherichia coli (STEC) serogroups, which are significant cause of food borne diseases. A study collected 800 samples of dairy bovine
Safir Ullah   +6 more
doaj   +1 more source

AMČR - dokument C-201017191B-DT-0351

open access: yes, 2011
Stav: 3Popis: Sonda 31, obj. 75-H32, torzo kostry s korálky.Objekt/kontext: obj.
https://api.aiscr.cz/id/OS-007414   +1 more
core   +1 more source

Entering new country and product markets: does export promotion help? [PDF]

open access: yes, 2010
Export promotion, Firm exports, Latin America, Uruguay, F13, F14, L15, H32, H40, L25, O17, O24, C23,
Christian Volpe Martincus   +3 more
core   +1 more source

Cross-Border Shopping: A Survey

open access: yes, 2010
Cross-border shopping, Tax differences, H31, H32, H73, E62,
J. López-laborda   +5 more
core   +1 more source

Big data in tax enforcement and corporate risk-taking: Evidence from China

open access: yesInternational Review of Economics & Finance
This study uses the “Golden Tax Project III” as a quasi-natural experiment and employs a difference-in-differences (DID) model to examine how big data in tax enforcement (BDTE) affects corporate risk-taking.
Gaoya Song, Yu Wang
doaj   +1 more source

The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms

open access: yesBorsa Istanbul Review, 2019
This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005–2012, we found a positive relationship between tax planning and
Ftouhi Khaoula, Dabboussi Moez
doaj   +1 more source

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