Results 41 to 50 of about 1,015,450 (256)

PENGARUH THIN CAPITALIZATION, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE [PDF]

, 2023
This study aims to analyze the effect of thin capitalization, company size and profitability on tax avoidance in LQ45 companies in 2017-2021 which are listed on the Indonesia Stock Exchange.
Danilla, Claudia, Septiani, Dwi
core   +1 more source

From Surface to Bulk Activation: Tailoring the Porosity and Surface Chemistry of Resorcinol‐Formaldehyde Carbon Sorbents for Atmospheric Water Harvesting

Advanced Materials Interfaces, EarlyView.
A bulk activation route to produce nanoporous carbons for atmospheric water harvesting by incorporating potassium hydroxide during resorcinol‐formaldehyde polycondensation. These high‐oxygen sorbents deliver daily water yields up to 23 L kg−1 day−1 with great cyclability, providing a scalable solution for water production in diverse climates.
SeyedEmad AlaviTabari, Simon Ponton, Maëlle Roncière, Richard Boudreault, Pierre‐Luc Girard‐Lauriault, Jason Robert Tavares   +5 more
wiley   +1 more source

The Effect of Capital Intensity, Audit Quality, Thin Capitalization, and Gender Diversity on Tax Aggressiveness

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effects of capital intensity, audit quality, thin capitalization, and gender diversity on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023.
Yoga Adi Pratama, Muhammad Abdul Aris
doaj   +1 more source

Recent Advances in Plasma‐Enhanced Atomic Layer Etching for Next‐Generation Nanofabrication

Advanced Materials Interfaces, EarlyView.
Continued semiconductor miniaturization demands atomic‐scale patterning and ultralow surface roughness beyond the capabilities of conventional reactive ion etching. This review highlights advances in isotropic and anisotropic plasma‐enhanced atomic layer etching since 2020, covering fundamental mechanisms, applications across major semiconductor ...
Shih‐Nan Hsiao
wiley   +1 more source

Will Problems Arise When Banks are Exempted from Thin Capitalization Regulation?

Jurnal Ekonomi Modernisasi, 2018
This research was intended to provide empirical evidences that the exemption of banks from Minister of Finance Decree Number 169/PMK.010/2015 did not raise any significant problem on banks tax avoidance which was measured by effective tax rates ...
Arfah Habib Saragih
doaj   +1 more source

Advanced Manufacturing of Composite‐Based Systems for Energy Applications

Advanced Materials Technologies, EarlyView.
Advanced manufacturing enables the integration of polymers, ceramics, metal oxides, and composites into architected microstructures with tailored transport pathways. By coupling material selection, manufacturing strategy, and structural design, multifunctional energy systems can simultaneously improve electrochemical performance, thermal management ...
Sri Vaishnavi Thummalapalli, Dhanush Patil, Libin Yang, M. Taylor Sobczak, Anshul Kulkarni, Xiao Sun, Arunachalam Ramanathan, Tiantian Li, Ramaraja P. Ramasamy, Jason J. Locklin, Yanyu Chen, Xianqiao Wang, Arunachala Mada Kannan, Kenan Song   +13 more
wiley   +1 more source

Corporate Governance as a Red Flag to Thin Capitalization: Study of Corporate Governance Variables Influencing Thin Capitalization in Ghana

, 2019
The main purpose of this study was to assess the impact corporate governance has on thin capitalization in Ghana. In view of this, the study aims to; investigate corporate governance variables determining thin capitalization practices in Ghana and also ...
Collins Jerry Boateng, Prince Asare Vitenu-Sackey   +1 more
core   +1 more source

Liquid Crystalline Elastomers in Soft Robotics: Assessing Promise and Limitations

Advanced Robotics Research, EarlyView.
Liquid crystalline elastomers (LCEs) are programmable soft materials that undergo large, anisotropic deformation in response to external stimuli. Their molecular alignment encodes directional actuation in a monolithic structure, making them long‐standing candidates for soft robotic systems.
Justin M. Speregen, Timothy J. White
wiley   +1 more source

Examination of Methods for Limiting Interest: Systematic Literature Review

Profit: Jurnal Administrasi Bisnis
The study employs a literature review. We acquired and deliberated over findings through online scholarly publications, news articles, and official guidelines.
Nurlita Sukma Alfandia
doaj   +1 more source

Smart Nanotechnologies for Multimodal Neuromodulation and Brain Interfacing

Advanced Science, EarlyView.
Recent advances in smart nanotechnologies are expanding the toolbox for brain interfacing, from wireless neuromodulation and high‐resolution sensing to targeted delivery within the central nervous system. By combining responsive nanomaterials with bioinspired design, these platforms enable multimodal interactions with neurons and glia, while also ...
Tommaso Curiale, Marie Celine Lefevre, Alessio Carmignani, Maria Cristina Ceccarelli, Matteo Battaglini, Attilio Marino, Gianni Ciofani   +6 more
wiley   +1 more source