Results 111 to 120 of about 126,773,788 (192)

From Compliance to Co‐Production: Developing a Sector‐Informed Equality Impact Analysis Framework for Inclusive Governance in Higher Education

open access: yesHigher Education Quarterly, Volume 80, Issue 4, October 2026.
ABSTRACT Equality Impact Assessments (EqIAs) in higher education are often perceived as bureaucratic exercises rather than tools for transformative change. This paper presents research on the existing use of EqIAs across Britain, including key challenges, and an exploration of the value of the coproduction of EqIAs.
Chantal Davies   +4 more
wiley   +1 more source

The Practice of Nurse Managers, Their Support Needs and the Importance of Shared Leadership: A Multicentre International Qualitative Research

open access: yesJournal of Advanced Nursing, Volume 82, Issue 10, Page 9331-9343, October 2026.
ABSTRACT Aim To shed new light on the management practice and needs for support, mentoring and continuous education of nurse managers (head nurses and assistant head nurses) during and since the COVID‐19 pandemic to identify the innovative strategies they put in place to mobilise teams and foster a healthy work environment.
Johanne Déry   +7 more
wiley   +1 more source

Beyond the Arm's Length Principle

open access: yes, 2021
The arm’s length principle and the concept of permanent establishment are the two pillars of international corporate tax. Drafted in 1920, they are now under the fire of acute criticism and they appear to have become obsolete: they are unable to face the
Ballivet, Louis
core  

Dynamic Control of Phase Matching in Nonlinear Metasurfaces Using Pancharatnam–Berry Phase

open access: yesNanophotonics, Volume 15, Issue 17, 11 September 2026.
Can mechanical rotation of a metasurface control the phase of a nonlinear optical signal? In a dual‐metasurface multipass cell, a circularly polarized pump interacts repeatedly with two plasmonic metasurfaces between two mirrors. By exploiting the geometric phase, rotating one metasurface shifts the phase‐matching condition of the second‐harmonic ...
Madona Mekhael   +4 more
wiley   +1 more source

A Bio‐Functional Mimetic Robot for Versatile Tasks From Cross‐Scale Manipulation to Limb‐Tool Integration

open access: yesAdvanced Science, Volume 13, Issue 51, 14 September 2026.
A functionally biomimetic design methodology is presented, enabling a single robot to perform eight distinct functions and manipulate objects across a size range exceeding 2300‐fold. The robot exceeds basic human hand functions and demonstrates remote operation, multi‐object manipulation, humanoid‐robot hand interaction, and narrow‐space inspection ...
Xin Tong   +7 more
wiley   +1 more source

‘My Penis is Probably Too Small’: A Collaborative Autoethnographic Study

open access: yesAustralian and New Zealand Journal of Family Therapy, Volume 47, Issue 3, September 2026.
ABSTRACT Partners' sexual pasts are often discussed in the literature through the concept of jealousy, typically framed as concerns about rivalry, threat or relationship insecurity. Although this perspective has generated valuable insights, it may not fully capture how such experiences are lived and negotiated within everyday relational life.
Lennart Lorås   +1 more
wiley   +1 more source

How 1st‐Tier Suppliers Respond to Green Public Procurement Policies: An Empirical Analysis

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 5, Page 7261-7273, September 2026.
ABSTRACT This article analyses how 1st‐tier suppliers to public organisations respond operationally to Green Public Procurement (GPP) policies. Through a multiple case study of 12 Italian firms operating in different sectors, we develop a classification of suppliers' responses, identifying two interrelated macro‐types: internal operations realignment ...
Antonio Cavallin Toscani, Andrea Vinelli
wiley   +1 more source

Arm's length principle and EU law

open access: yes, 2010
The arm’s length principle has now been for almost eighty years the basis for business income allocation in international tax. The principle permeates many of the provisions of the OECD Model, and in particular those who concern the attribution of ...
Rolle, Giovanni
core  

Tax havens and cross-border licensing with transfer pricing regulation. [PDF]

open access: yesInt Tax Public Financ, 2022
Choi JP, Ishikawa J, Okoshi H.
europepmc   +1 more source

Enhancing PET Printability via Solid‐State Polymerization: Structure‐Processing‐Properties Relationships

open access: yesPolymer Engineering &Science, Volume 66, Issue 9, Page 6705-6718, September 2026.
Solid‐state polymerization (SSP) enhances rheological properties, filament stability, and adjusts crystallization issues for improved PET 3D printability. ABSTRACT This paper aims to investigate the impact of solid‐state polymerization (SSP) on the printability of PET for 3D printing.
Benjamin Sandei   +5 more
wiley   +1 more source

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