Results 81 to 90 of about 1,691 (252)

Sub‐Nanometer Curvature Unlocks Quantum Orbital Flexoelectricity in Graphene

Advanced Materials, EarlyView.
In self‐assembled, reproducible, large‐area, quasi‐pristine graphene nanowrinkles, extreme curvature forces out‐of‐plane π‐electrons toward hybridization, driving a transition from classical to quantum orbital flexoelectricity. As curvature approaches the fundamental physical limit set by the C─C bond length, the resulting polarization increases by ...
Sathvik Ajay Iyengar, James G. McHugh, Jonathan P. Salvage, Robert Vajtai, Venkataramana Gadhamshetty, Alan B. Dalton, Manoj Tripathi, Pulickel M. Ajayan, Vincent Meunier   +8 more
wiley   +1 more source

Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions

Scientific Reports, 2019
Given the intrinsic complexity of cognitive and affective processes affecting how people reason about taxes and their decisions to be compliant with such social duty, we aimed at exploring those latent processes by combining the analysis of their central
Michela Balconi, Davide Crivelli, Cinzia Castiglioni, Edoardo Lozza   +3 more
doaj   +1 more source

Signatures of Edge States in Antiferromagnetic Van der Waals Josephson Junctions

Advanced Materials, EarlyView.
ABSTRACT The combination of superconductivity and magnetic textures leads to unconventional superconducting phenomena, including new correlated and topological phases. Van der Waals (vdW) materials emerge as a versatile platform for exploring the interplay between these two competing orders.
Celia González‐Sánchez, Ignacio Sardinero, Jorge Cuadra, Alfredo Spuri, José A. Moreno, Hermann Suderow, Elke Scheer, Pablo Burset, Angelo Di Bernardo, Rubén Seoane Souto, Eduardo J. H. Lee   +10 more
wiley   +1 more source

The influence of financial literacy and perceived fairness on tax compliance behaviour: Examining the mediating effect of trust in tax authorities in Ghana

Social Sciences and Humanities Open
Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns.
Alhassan Musah, Deodat Emilson Adenutsi, Bismark Okyere   +2 more
doaj   +1 more source

THE ‘SLIPPERY SLOPE FRAMEWORK’ APPROACH: FEARS AND CARES THAT AFFECT VOLUNTARY TAX COMPLIANCE

Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
We conducted research on the role of tax audits, rewards, and tax socialization on voluntary tax compliance. Referring to the theory of taxpayer behavior 'slippery slope theory' which predicts tax compliance behavior at KPP Pratama Kepanjen. This study uses a fear approach that is reflected in tax audits and a caring approach that is reflected in ...
Uswatun Khasanah, Ali Tofan, Nur Mufarokhah, null Zainab, Rezza Vitriya   +4 more
openaire   +1 more source

Miniature Soft Robot With Magnetically Reprogrammable Surgical Functions

Advanced Materials, EarlyView.
Miniature soft robots have great prospects to revolutionize minimally invasive treatments. Here we present a miniature soft robot, which can be reprogrammed to perform five surgical functionalities with six‐degrees‐of‐freedom motions. This soft robot can prospectively make minimally invasive surgery considerably safer and painless, and enable ...
Chelsea Shan Xian Ng, Yu Xuan Yeoh, Nicholas Yong Wei Foo, Keerthana Radhakrishnan, Guo Zhan Lum   +4 more
wiley   +1 more source

Administrative efficiency as a mediator in the relationship between e-tax adoption and tax compliance: evidence from Uganda

Cogent Economics & Finance
Tax compliance remains a stubborn challenge in developing economies, where widespread digitalization has not always translated into improved revenue collection.
Margaret Magumba, Ismail Kintu, Festo Nyende Tusubira   +2 more
doaj   +1 more source

Recent Progress in the Phase‐Controlled Synthesis of Ruthenium Nanocrystals for Catalytic Applications

Advanced Materials, EarlyView.
Template effect and kinetic control enable crystal‐phase engineering of Ru nanocrystals, granting access to either metastable fcc‐Ru or stable hcp‐Ru with distinct surface structures, thermal stabilities, and catalytic behaviors. Moreover, the hcp‐Ru can further serve as an epitaxial template to direct Pd and Rh nanocrystals into the metastable hcp ...
Jianlong He, Zhiqi Wang, Jiaqi Guan, Younan Xia   +3 more
wiley   +1 more source

A Comprehensive Review of Voluntary Tax Compliance: Evidence from Sri Lanka and Global Research

Journal of Accounting and Finance in Emerging Economies
Purpose: This review examines the key determinants of voluntary tax compliance in Sri Lanka and internationally. It aims to identify behavioural, institutional, economic, and technological factors influencing taxpayers’ willingness to comply and to ...
Shathurshana Ratahkrishnan, Vinagamoorthy Anputhasan   +1 more
doaj   +1 more source

Field‐Programmed Anisotropy in Magneto‐Piezoelectric Composites for Material‐Encoded Mechanoperception

Advanced Materials, EarlyView.
Field‐programmed anisotropy imparts material‐level intelligence to soft composites. Magnetic torque dynamics drive magneto‐piezoelectric nanowires from random dispersion into deterministic axial alignment. The resulting hierarchical percolation networks confine electromechanical coupling to specific axes and intrinsically decouple superposed force ...
Yubin Kim, Yumin Kwon, Dabin Kim, Minsun Oh, Jin Young Jung, Dongyeong Gim, Kootak Hong, Jun Yeon Hwang, Sang‐Woo Kim, Minjeong Ha   +9 more
wiley   +1 more source