Results 81 to 90 of about 7,680 (261)

3D‐Mixer‐Assisted High‐Entropy Doping of LiNiO2 for Co‐Free Ni‐Rich Cathodes in Lithium‐Ion Batteries

open access: yesAdvanced Science, EarlyView.
High‐entropy doping of Co‐free Ni‐rich LiNiO2 cathodes is achieved through a scalable 3D mixing process. Multi‐element incorporation stabilizes the layered structure, alleviates Li/Ni disorder and electrode swelling, and enhances cycling stability. This approach underscores the potential of high‐entropy strategies to deliver structurally robust and ...
Seung Ri Kim   +6 more
wiley   +1 more source

Development of the international taxation system: analysis of historical stages

open access: yesЕкономіка, управління та адміністрування
The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj   +1 more source

Non‐Noble Metal Nanocatalysts for Hydrogen Evolution

open access: yesAdvanced Science, EarlyView.
Recent overviews and latest developments of diverse classes of non‐noble catalysts for application toward high‐performance photocatalysis, thermocatalytic steam reforming, and electrocatalysis. Toward sustainability objectives, several advanced characterization tools in combination with the latest breakthroughs in machine learning for material ...
Lina Jaya Diguna   +7 more
wiley   +1 more source

Evaluation of Transfer Pricing Methods in Related-Party Royalty Transactions for Trade Name at PT. ABC

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Global economic growth increases cross-border transactions between affiliated entities. From  tax perspective, this rise challenges in terms of evaluate the arm’s length prices of a transaction between related parties. This research aims to evaluate the
Delfiana Primashinta Iskandar   +1 more
doaj   +1 more source

A Sustainable Bio‐Based Epoxy Thermoset as a High‐Performance Alternative to BPA‐Based Resins

open access: yesAdvanced Science, EarlyView.
A rigid–flexible bio‐based epoxy network integrates soybean oil, lignin, and maleic anhydride to overcome the strength–toughness–sustainability trade‐off of conventional BPA epoxy. The thermoset delivers excellent performance as both a structural adhesive and a matrix for glass‐fabric composites, while enabling pH‐responsive degradation, environmental ...
Jiyun Qi   +4 more
wiley   +1 more source

Metal Battery Anode: Rich in Electrons, Rich in Problems: A Critical Review from Industrial Perspectives

open access: yesAdvanced Science, EarlyView.
Metal‐anode batteries using Li, Na, Mg, and Ca offer exceptionally high energy density, but dendrites, unstable interphases, cracking, and pore formation hinder durability and safety. This review shows how careful electrolyte and interphase design can stabilize these reactive metals.
Jian Pan   +3 more
wiley   +1 more source

TRANSFER PRICING AS A REGULATORY MECHANISM FOR FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN COUNTRIES WITH DIFFERENT TAX SYSTEMS: COMPARATIVE ANALYSIS

open access: yesСоціально-економічні відносини в цифровому суспільстві
This article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj   +1 more source

Transfer pricing methods in multinational enterprises - Identifying challenges to determine the arm’s length price

open access: yes, 2021
Basert på rettssaksanalyse og ekspertintervjuer identifiserer vi de sentrale utfordringene ved implementering av internasjonal internprisregulering i Norge, som knytter seg til tolkning og anvendelse av lovteksten i skatteloven § 13-1 (1) (Skatteloven, 1999, §13-1).
Espestøyl, Mariann   +1 more
openaire   +1 more source

Reimagining Lignin Valorization: Synthetic Biology–Enabled Sustainable Aromatic Carbon Biomanufacturing

open access: yesAdvanced Science, EarlyView.
The diagram illustrates a sustainable model of lignin valorization and carbon cycling based on microbial cell factories. Using lignin as the feedstock, synthetic biology technologies, including depolymerization, cell factory construction, pathway gene module integration, and metabolic network regulation, are applied to convert lignin into bulk ...
Na Li   +4 more
wiley   +1 more source

The Role of a Reference Yield Fitting Technique in the Fund Transfer Pricing Mechanism

open access: yesPrace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019
The funds transfer pricing (FTP) structure has become the basis for the process of asset and liability management (ALM) in a modern bank. According to the supervisory documents, FTP is thus a regulatory constraint and an important tool in the ALM process.
Ewa Dziwok
doaj  

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