Results 41 to 50 of about 997 (210)

Machine Learning‐Supported Analysis for Predicting and Visualizing Nonlinear Relationships Between Material Properties in Electroplated Chromium Layers

Advanced Engineering Materials, EarlyView.
This study applies machine learning regression to predict chromium layer thickness in decorative trivalent chromium electroplating, using 441 experiments from laboratory‐scale (1L) and pilot‐scale (14L) setups. Tree‐based models, particularly CatBoost, outperformed linear regression by capturing nonlinear parameter interactions (R2$R^2$ up to 0.77 ...
Christoph Baumer, Christopher Mai, Luca Eisentraut, Andreas Bund, Ricardo Buettner   +4 more
wiley   +1 more source

Extrusion‐Based Additive Manufacturing of Advanced Ceramics: Strengthening Mechanisms and Process Optimization Review

Advanced Engineering Materials, EarlyView.
This review comprehensively evaluates extrusion‐based additive manufacturing for advanced ceramics, detailing feedstock options and key process parameters. By critically addressing defect mechanisms like porosity and cracking, the work highlights optimization strategies through machine learning and advanced postprocessing.
Meisam Bakhtiari, Mohammad Hadi Sheikh‐Ansari, Avinash Borgaonkar, Mehran Dadkhah, Abdollah Saboori   +4 more
wiley   +1 more source

Transfer pricing reforms in the context of BEPS: challenges remain

Law and Safety
The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
doaj   +1 more source

Transfer pricing-effects of arm's length principal method on tax burden entities [PDF]

Anali Ekonomskog fakulteta u Subotici, 2014
Profit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result.
Saković Dušan, Ilić Miloš
doaj  

Chiral Phase Change Nanomaterials

Advanced Functional Materials, EarlyView.
This work demonstrates reversible, non‐volatile phase transitions in chiral Ge2${\rm Ge}_2$Sb2${\rm Sb}_2$Te5${\rm Te}_5$ (GST) nanohelices for high‐speed optical modulation of chirality and dynamic control of the state of polarization (SOP). The chiral nanostructures are fabricated using a highly directional, wafer‐scale physical vapor deposition ...
Joshua A. Burrow, Md Shah Alam, Riad Yahiaoui, Evan M. Smith, Ryan Laing, Jules Gardener, Thomas A. Searles, Piyush J. Shah, Shivashankar Vangala, Joshua R. Hendrickson, Andrew M. Sarangan, Imad Agha   +11 more
wiley   +1 more source

Advances in Sustainable and Wearable Textile Based Soft Robotics

Advanced Functional Materials, EarlyView.
This Review examines advances in wearable textile‐based soft robotics, focusing on sustainable materials, integrated sensing, and scalable actuation. It discusses manufacturing and system integration across healthcare, assistive robotics, prosthetics, and human–machine interfaces, and highlights key challenges in circular design, including life‐cycle ...
Zahir Abbas, Marzia Dulal, Sophia K. Novoselov, Victoria K. Novoselov, Kostya S. Novoselov, Shaila Afroj, Nazmul Karim   +6 more
wiley   +1 more source

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

Облік і фінанси
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj   +1 more source

POSS‐PEG‐NHS and GSH Cocrosslink DPAV to Prepare Anticalcification Bioprosthetic Scaffold With Enhanced Reendothelization, Anti‐inflammation, and Anti‐ROS

Advanced Healthcare Materials, EarlyView.
POSS‐PEG‐NHS and GSH cocrosslinked DPAV to prepare a multifunctional anticalcification valve substitute. This modification enhances mechanical properties, hemocompatibility, and re‐endothelialization while promoting anti‐inflammatory M2 macrophage infiltration and reducing calcification.
Yuqing Zhang, Chen Qian, Yingjie He, Jingli Ding, Binhao Zhang, Minghui Zou, Xing Chen, Jinping Zhao, Cuifen Lu, Jinping Liu, Jianliang Zhou   +10 more
wiley   +1 more source

Climate acts vs central bank acts – the power of arm’s length distance

npj Climate Action
Climate policies are increasingly politicized, and decisions often do not survive changes in government. This undermines international climate agreements, as effective governance requires predictability for businesses and other actors.
Markus Larsson, Göran Finnveden, Francesco Fuso-Nerini, Björn Hassler   +3 more
doaj   +1 more source

A Lightweight, 3D‐Printable, Low‐Cost, “One‐Click” Dorsal Skin Window for High‐Quality Long‐Term Multimodal Subcutaneous Tumor Imaging

Advanced Healthcare Materials, EarlyView.
An innovative, lightweight 3D‐printed skinfold chamber system is presented for long‐term intravital imaging. This affordable, biocompatible platform simplifies surgical implantation and allows high‐resolution, multimodal visualization of the tumor microenvironment for up to four weeks.
Iván Cortés Domínguez, Xabier Morales Urteaga, Maider Esparza, Lucía Grande, Ainhoa Urbiola, Cristina Ederra, Tomas Muñoz Santoro, Beatrice Pinci, Alvaro Teijeira, Carlos Ortiz de Solórzano   +9 more
wiley   +1 more source