Results 101 to 110 of about 982,967 (359)
The Great ETF Tax Swindle: The Taxation of In-Kind Redemptions [PDF]
, 2017 Since the repeal of the General Utilities doctrine over 30 years ago, corporations must recognize gain when distributing appreciated property to their shareholders.
Colon, Jeffrey
core +2 more sources
Self‐Cooling Molecular Spin Qudits
Advanced Materials, EarlyView.A material made of [GdEr] molecular dimers can encode a qudit and perform as a magnetic refrigerant. Microwave resonant pulses coherently manipulate its 16 spin states, while direct demagnetization measurements cool the material and a device down to temperatures below 1 K.
Elías Palacios +12 more
wiley +1 more source
Investment fund selection techniques from the perspective of Brazilian pension funds
Revista Contabilidade & FinançasThe aim of this article was to evaluate the effectiveness of investment fund selection techniques from the perspective of Brazilian pension funds. Asset liability management (ALM) and liability driven investment (LDI) strategies are usually adopted to ...
Jéssica Santos de Paula +1 more
doaj +2 more sources
Advanced Materials, EarlyView.In this work, low bandgap (≈1.55 eV) semitransparent perovskite solar cells (ST‐PSCs) having thin (thickness < ≈100 nm) perovskite layers and transparent conductive oxide‐based rear electrodes are fabricated using vacuum‐deposition methods. Two different ST‐PSCs demonstrated a high light utilization efficiency value of 4.2 (PCE: 9.26% and AVT: 45.3 ...
Abhyuday Paliwal +9 more
wiley +1 more source
A Primer on Private Equity at Work: Management, Employment, and Sustainability [PDF]
, 2012 Private equity, hedge funds, sovereign wealth funds and other private pools of capital form part of the growing shadow banking system in the United States; these new financial intermediaries provide an alternative investment mechanism to the traditional ...
Eileen Appelbaum, Rosemary Batt
core
Advanced Materials, EarlyView.A high‐capacity polyimide‐linked porous organic polymer (HAT‐PTO) incorporating numerous redox‐active centers is synthesized via a hydrothermal reaction, delivering a high theoretical capacity of 484 mAh g−1. In situ hybridization with carboxyl‐functionalized multiwalled carbon nanotubes enhances conductivity and stability, achieving 397 mAh g−1 at C ...
Arindam Mal +7 more
wiley +1 more source
Investment Strategies, Fund Performance and Portfolio Characteristics [PDF]
This paper studies the relation between fund performance and the fund manager's investment strategy, which is based on the characteristics of the portfolio.
Engström, Stefan
core
Adaptive Twisting Metamaterials
Advanced Materials, EarlyView.This work introduces torque‐controlled twisting metamaterials as a transformative platform for adaptive crashworthiness. By combining multiscale predictive modeling with experimental validation on additively manufactured gyroids, it demonstrates tunable stiffness, collapse stress, and energy absorption.
Mattia Utzeri +6 more
wiley +1 more source
The National Pensions Reserve Fund: Pitfalls and Opportunities [PDF]
This paper analyses some key issues concerning the new National Pensions Reserve Fund. We briefly review the basic demographic and economic trends that motivate the establishment of the Fund.
P. R. Lane
core