Results 131 to 140 of about 221,566 (370)

Climate Action Impacts on Steelmaking Emissions of Persistent Organic Pollutants Highlight a Gap Between the Paris Agreement and the Stockholm Convention

Advanced Science, EarlyView.
Emissions of unintentionally produced persistent organic pollutants (UPOPs) and global warming are two major environmental challenges. But their governance has largely evolved in parallel, leaving the toxicity implications of climate‐driven industrial transitions poorly understood.
Yuxiang Sun, Qiuting Yang, Jianghui Yun, Yujue Yang, Junhao Tang, Qian Liu, Minghui Zheng, Guorui Liu   +7 more
wiley   +1 more source

A SAFE HARBOUR: A PREDETERMINED MARGIN METHOD TO REDUCE TRANSFER PRICING COMPLIANCE BURDEN

, 2021
Maria R.U.D. Tambunan
openalex   +2 more sources

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

How do Financial Institutions in China Mitigate Risks in Securitization Markets? [PDF]

, 2018
Asset securitization as the essential financial tool has increased the liquidity of underlying assets and promoted rapid economic development. In 2008, the outbreak of Subprime Mortgage Crisis that brought by the collapse of securitization triggered the ...
Lyu, Tiantian
core   +1 more source

Recent Advances in Laser‐Induced Graphene‐Based Gas Sensors: From Sensing Mechanisms to Biomedical Applications

Advanced Science, EarlyView.
Laser‐induced graphene (LIG) provides a scalable, laser‐direct‐written route to porous graphene architecture with tunable chemistry and defect density. Through heterojunction engineering, catalytic functionalization, and intrinsic self‐heating, LIG achieves highly sensitive and selective detection of NOX, NH3, H2, and humidity, supporting next ...
Md Abu Sayeed Biswas, Ankan Dutta, Shuvendu Das, Abu Musa Abdullah, Wanqing Zhang, Fatema Tuz Zohra, Huanyu Cheng   +6 more
wiley   +1 more source

Dynamic Shifts in ER–Plasma Membrane Junctions Signaling Define Pro‐Metastatic N‐Glycosylation and Predict Prostate Cancer Progression

Advanced Science, EarlyView.
Prostate cancer remains a leading cause of male cancer death, yet screening cannot reliably identify aggressive disease, underscoring the need for tissue biomarkers. It is shown that primary tumors increase ER–plasma membrane junction signaling via STIM1/ORP5, whereas metastasis features their loss, Golgi dispersal, and rapid conversion of high‐mannose
Amanda J. Macke, Tania Kamal, Taylor E. Divita, Artem N. Pachikov, Chad A. LaGrange, Rajesh Ravichandran, Martha Morton, Robert Powers, Haowen Qiu, Jean‐Jack M. Riethoven, Colm Morrissey, Melinda Wojtkiewicz, Rebekah L. Gundry, Carol A. Casey, Armen Petrosyan   +14 more
wiley   +1 more source

INB3P: A Multi‐Modal and Interpretable Co‐Attention Framework Integrating Property‐Aware Explanations and Memory‐Bank Contrastive Fusion for Blood–Brain Barrier Penetrating Peptide Discovery

Advanced Science, EarlyView.
INB3P is a multimodal framework for blood–brain barrier‐penetrating peptide prediction under extreme data scarcity and class imbalance. By combining physicochemical‐guided augmentation, sequence–structure co‐attention, and imbalance‐aware optimization, it improves predictive performance and interpretability.
Jingwei Lv, Qianyang Wu, Jian Liu, Binlu Yang, Yuanhao Li, Junlin Xu, Yajie Meng, Leyi Wei, Zilong Zhang, Quan Zou, Xiulai Li, Feifei Cui   +11 more
wiley   +1 more source

Transfer pricing-effects of arm's length principal method on tax burden entities

Anali Ekonomskog fakulteta u Subotici, 2014
Profit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result. Management of companies results through specific transactions conducted with other companies within the holding company, and with all the other companies that are its ...
Saković Dušan, Ilić Miloš
openaire   +1 more source

Hierarchical Reconfigurable Metasurface Based on Scenario‐Guided Functional Modules and Programmable Core

Advanced Science, EarlyView.
This paper proposes a hierarchical reconfigurable metasurface architecture (HRMA) to achieve comprehensive electromagnetic parameter modulation and on‐demand polymorphic function switching. The reconfigurable metasurface is divided into a programmable core (PC) and scenario‐guided functional modules (FMs), exhibiting significant flexibility and ...
Lihao Zhu, Jiaqi Han, Zhe Zheng, Qiang Feng, Dexiao Xia, Xiangjin Ma, Yajie Mu, Guoliang Luo, Rui Li, Haixia Liu, Hao Xue, Long Li   +11 more
wiley   +1 more source