Results 41 to 50 of about 7,680 (261)

Recycling of NiTi Shape Memory Alloys: Fundamental and Technological Aspects of a Vacuum Induction Melting Processing Route

Advanced Engineering Materials, EarlyView.
The present study investigates recycling of NiTi shape memory alloys via vacuum induction melting. An ingot was synthesized from elemental Ni and Ti and subjected to three subsequent remelting cycles. Remelting increases process durations and impurity levels and adversely affects microstructures and functional properties.
Sakia Sophia Noorzayee, Son Tung Mai, Sarath Menon, Braulio Gadiel Sánchez Ortega, Ralf Drautz, Alexander Kauffmann, Gunther Eggeler, Jan Frenzel   +7 more
wiley   +1 more source

Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arm's Length Principle

Binus Business Review, 2015
The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in ...
Nuraini Sari, Ririn Susanti Hunar
doaj   +1 more source

Transfer pricing under asymmetric information [PDF]

European Accounting Review, 1994
This paper analyzes optimal transfer prices in a simple setting with two divisions. One division receives a special order. In order to fulfill it an upstream division has to supply an intermediate good. The production costs of the divisions are their respective private information.
openaire   +1 more source

Ultrafast Thermal Shock Synthesis of CuNiSnLa Medium‐Entropy Metallic Glass for Sustainable Nitrogen Fixation via Plasma‐Coupled Electrocatalysis

Advanced Functional Materials, EarlyView.
This work introduces an ultrafast thermal shock strategy to synthesize a CuNiSnLa medium‐entropy metallic glass (MEMG). The rapid heating and cooling process generates a robust, highly active catalyst for electrocatalytic nitrate reduction to ammonia (NRA).
Hongbo Chen, Peng‐Jun Deng, Yang Liu, Shenglong Huang, Shuo Sun, Haoxuan Li, Jiajia Lu, Panagiotis Tsiakaras   +7 more
wiley   +1 more source

ĐIỀU CHỈNH PHÁP LUẬT THUẾ CHỐNG CHUYÊN GIA CỦA TRUNG QUỐC ĐỐI VỚI CÁC CÔNG TY ĐA QUỐC GIA

Tạp chí Khoa học Đại học Cần Thơ, 2004
Chinais one of the largest recipients of foreign investment capital in recent years.  Particularly in the year 2003,Chinais the largest recipient of foreign investment capital in the world with total capital of US$ 52 billion.  Foreign investment capital
Nguyễn Tấn Phát
doaj  

Atomically Dispersed Ni Site Catalysts Accelerating Sluggish Sulfur Redox Kinetics in Nonaqueous Zn‐S Batteries

Advanced Functional Materials, EarlyView.
An atomically dispersed Ni catalyst featuring Ni‐N4 coordination is developed as a sulfur host for nonaqueous Zn─S batteries. This configuration modulates the electronic structure to lower activation barriers during rate‐limiting steps and promotes a robust ZnF2‐rich cathode‐electrolyte interphase, thereby accelerating sulfur redox kinetics ...
Junhyuk Ji, Dongwoo Kim, Nuri Moon, Daehwan Kim, Keon Kim, Nahyung Kim, Young Yong Kim, Won Bae Kim   +7 more
wiley   +1 more source

3D Anodic Alumina Nanoarchitectures: A Decade of Progress from Foundational Science to Functional Metamaterials

Advanced Materials, EarlyView.
Ordered three‐dimensional anodic aluminum oxide (3D‐AAO) nanoarchitectures with longitudinal and transverse pores enable architecture‐driven metamaterials. The review maps fabrication advances, including hybrid pulse anodization, and shows how 3D‐AAO templates tailor properties across magnetism, energy, catalysis, and sensing.
Marisol Martín‐González
wiley   +1 more source

Tax Rate, Intangible Assets, Bonus Mechanism, Leverage on Transfer Pricing in Technology Companies in 2019-2023

Indonesian Interdisciplinary Journal of Sharia Economics
Transfer pricing has emerged as a critical issue in Indonesia's technology sector, driven by rapid growth (2019–2023) and regulatory scrutiny under BEPS, with firms leveraging intangible assets, tax disparities to optimize profits.
Imelda Imelda, Regina Jansen Arsjah
doaj   +1 more source

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

Advanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj, Roshni Satheesh Babu, Yuxin Xia, Eva Bestelink, Radu Sporea, Nikos Hastas, Ioannis Zeimpekis, Dimitra G. Georgiadou, Sayani Majumdar   +8 more
wiley   +1 more source

Lead Halide Perovskite Photoelectrocatalysis

Advanced Materials, EarlyView.
Lead halide perovskite semiconductors have emerged as highly promising materials for solar fuel and chemical synthesis. This perspective discusses advances made in the rational photoelectrode design to improve solar‐to‐chemical conversion, product scope, and scalability.
Virgil Andrei
wiley   +1 more source