Results 101 to 110 of about 7,680 (261)
Advanced Science, EarlyView.A three‐tier livestock multi‐omics framework resolves four typical analytical pitfalls. Moving from statistical association through machine learning preprocessing to triple‐modal causal inference, it converts omics results into genomic selection and gene editing strategies to achieve One Health, underpinned by multi‐omics data, multimodal sequencing ...
Jiying Wen +5 more
wiley +1 more source
Tax Avoidance Tactics: Exploring the Interplay Between Institutional Ownership and Transfer Pricing
Indonesian Interdisciplinary Journal of Sharia EconomicsThe purpose of this study is to examine and evaluate the extent of the influence of institutional ownership and transfer pricing on tax avoidance practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the
Az-Zahra Putri Aulia +1 more
doaj +1 more source
Quantum‐Like Dynamics in Whole‐Brain Models of the Human Connectome
Advanced Science, EarlyView.Quantum‐like dynamics in the human brain. The level of quantum‐like behavior in a non‐quantum system of coupled oscillators is regulated by the spectral gap of the coupling graph. Whole‐brain modelling using QL fits the empirical data significantly better and has a lower model‐derived energy cost than the non‐QL model.
Gustavo Deco +5 more
wiley +1 more source
From Sourcing to End‐of‐Life: Sustainability Challenges and Opportunities in Organic Bioelectronics
Advanced Science, EarlyView.Organic bioelectronics bridges biology and electronics using organic mixed ionic/electronic conductors. This Perspective addresses sustainability across the full lifecycle of organic bioelectronic materials and devices, offering a framework to guide material sourcing, synthesis, fabrication, application, and end‐of‐life strategies toward bioelectronic ...
Gwennaël Dufil +3 more
wiley +1 more source
Advanced Science, EarlyView.This review explores emerging 2D materials beyond graphene, including graphdiyne, phosphorene, borophene, siloxene, MBene, antimonene, and germanene for Li/Na–S batteries. It analyzes their roles as sulfur hosts, metallic anode protectors, separators, and electrolyte fillers, emphasizing polysulfide suppression, dendrite inhibition, and interfacial ...
Naveen Kumar T. R +7 more
wiley +1 more source
Advanced Science, EarlyView.The cathode of proton exchange membrane water electrolyzers remains a poorly understood region despite its importance for hydrogen purity and operational safety. Operando synchrotron X‐ray radiography directly visualizes liquid water behavior and uncovers a transition from continuous to pulsating transport, providing new insight into multiphase ...
Wataru Yoshimune +2 more
wiley +1 more source
China's Low‐Carbon Energy Transition Over the Past Two Decades: Experiences and Implications
Advanced Science, EarlyView.China's low‐carbon energy transition features a brief decline and subsequent rebound in coal consumption, alongside the rapid expansion of renewable energy. This study develops a stage‐based analytical framework to explain this evolution from the perspectives of economic development, energy security, and environmental sustainability, revealing how ...
Yu Liu +3 more
wiley +1 more source
The impact of corporate governance on the choice of transfer pricing methods in China
, 2014 The Impact of Corporate Governance on the Choice of Transfer Pricing Methods in China by HAN Xue Master of Philosophy Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such ...
openaire +2 more sources
From Materials to Systems: Challenges and Solutions for Fast‐Charge/Discharge Na‐Ion Batteries
Advanced Energy Materials, EarlyView.This review systematically analyzes the key characteristics limiting the fast‐charge/discharge capability of Na‐ion batteries (SIBs) from a multi‐scale perspective encompassing electrode materials, the electrode‐electrolyte interface, and the system. Furthermore, it presents practical solution strategies for the fundamental issues arising at each scale,
Bonyoung Ku +5 more
wiley +1 more source
Practical applicability of methods to determine the transfer price of intangibles
, 2009 This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.
Tennemar, Johan, Koponen, Erik
openaire +1 more source