Results 31 to 40 of about 108,247 (315)

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company

open access: yesJurnal Ilmiah Akuntansi, 2019
The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to
Verani Carolina   +2 more
doaj   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, Volume 38, Issue 36, 26 June 2026.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Income tax management in banks in the Republic of Serbia

open access: yesEconomic Horizons, 2019
Income tax management includes a set of activities aimed at the legal minimization of income tax liabilities. Due to the tax law flexibility and cross-country differences in income taxation, banks may be in a position to significantly reduce their tax ...
Violeta Todorovic   +2 more
doaj   +1 more source

Zestaw z powiększonym VAT-em – glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 30 lipca 2021 r., I FSK 1749/181

open access: yesActa Iuris Stetinensis, 2023
The subject of the voted judgment was the problem of taxation of performance offered by fast food restaurants for factual situations occurring before the general interpretation of the Minister of Finance was issued in 2016.
Michał Kuśmirski
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

Tax-Adjusted Discount Rates With Investor Taxes and Risky Debt [PDF]

open access: yesSSRN Electronic Journal, 2007
This paper derives a tax‐adjusted discount rate formula with a constant proportion leverage policy, investor taxes, and risky debt. The result depends on an assumption about the treatment of tax losses in default. We identify the assumption that justifies the textbook approach of discounting interest tax shields at the cost of debt.
Cooper, Ian A, Nyborg, Kjell G
openaire   +4 more sources

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

New EU carbon tax: wrong rate could wreck net-zero goals – but right rate can help world’s poor [PDF]

open access: yes, 2021
First paragraph: The European Commission is holding a meeting in June that is, on the face of it, very boring. The EU’s senior bureaucrats will be considering at what level to set a tax on carbon emissions for goods imported into the bloc.https ...
Comerford, David
core  

Classification of EU Countries in the Context of Corporate Income Tax

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016
Taxes are an integral part of human society, regardless of the economic, cultural and political disparities between the countries. Income taxes of legal entities represent significant part of the budget, what is the reason for their timeliness and public
Alena Andrejovská, Monika Hudáková
doaj   +1 more source

Home - About - Disclaimer - Privacy