Results 61 to 70 of about 1,728,251 (304)

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

Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses [PDF]

The School of Public Policy Publications, 2014
Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits ...
Brian J. Arnold, James R. Wilson
doaj   +3 more sources

Transfer Pricing and Tax Avoidance on Profitability Through Thin Capitalization

Jurnal Akuntansi Bisnis Pelita Bangsa
Palm oil is the most important plantation product because it has a high value compared to other plantation products and is also one of the main sources of exchange rates from other countries.
Sunita Dasman, A. Redi, D. Sulistyorini, Edi Triwibowo   +3 more
semanticscholar   +1 more source

Friend, Not Foe: Lowered Tissue Reactivity to Long‐Term Polyimide Implants

Advanced Science, EarlyView.
The choice of optimal neural probe designs remains a major challenge in the field of neurotechnology. This study investigated the biocompatibility of several probe variations, including material, thickness, width, and implantation strategy. It highlights the clear advantage of soft polyimide probes over stiff silicon probes for better device ...
Corinne Orlemann, Laura M. De Santis, Paul Neering, Christian Boehler, Kirti Sharma, Arno Aarts, Tobias Holzhammer, Rik J. J. van Daal, Patrick Ruther, Maria Asplund, Roxana N. Kooijmans, Pieter R. Roelfsema   +11 more
wiley   +1 more source

Pengaruh Profitabilitas dan Thin Capitalization terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi

Bandung Conference Series Accountancy
. Tax avoidance is a strategy used by companies to minimize the tax burden by utilizing loopholes in tax regulations without violating legal provisions, although it can have an impact on reduced state revenue.
Katiandra Puan Haryo, Elly Halimatusadiah   +1 more
semanticscholar   +1 more source

Multidimensional and Multifunctional Laser‐Induced Graphene (LIG) for Point‐of‐Care and Wearable Biosensing, Theranostics, and Bioactive Interfaces Toward Personalized Healthcare and Regenerative Medicine

Advanced Science, EarlyView.
Multidimensional laser‐induced graphene (LIG) spanning from 0D to 3D architectures is comprehensively reviewed for multifunctional biomedical platforms, including biosensing, theranostics, and bioactive interface applications, which highlights its potentials for point‐of‐care diagnostics, wearable health monitoring, smart drug delivery, and tissue ...
Li Zhang, Yurou Yuan, Xiaohong Ding, Wing Cheung Mak   +3 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

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

Drop‐Shaped Optical Microfiber Enabled Biomechanical Sensor

Advanced Science, EarlyView.
A novel microforce sensor based on a drop‐shaped optical microfiber is presented herein, designed to characterize the biomechanical properties of single cells and microscale living organisms, achieving a force resolution of 24 nN. Leveraging its high sensitivity, facile miniaturization, excellent flexibility, and robust mechanical stability, this ...
Yan Xu, Xitao Tu, Haochen Jiang, Jun Mo, Xinyue Zhang, Xiaomin Yue, Limin Tong, Lei Zhang   +7 more
wiley   +1 more source

Functionalization‐Mediated Synthesis of Bridge‐Coordinated Fe Atoms on MoS2 Nanosheets for PEM Water Electrolyzers

Angewandte Chemie, EarlyView.
We report a functionalization‐mediated strategy to synthesize robust iron (Fe) atoms selectively coordinated at bridge sites on molybdenum disulfide (MoS2) nanosheets. The resulting b‐Fe‐MoS2 catalyst exhibits enhanced activity and durability for the hydrogen evolution reaction in proton exchange membrane water electrolyzers compared to atop ...
Zakaria Anfar, Haitham Maslouh, Yuwei Yang, Mathilde Moderne, Jiefeng Liu, Loïc Assaud, Mikhael Bechelany, Chrystelle Salameh, Kun Qi, Yuying Meng, Huali Wu, Ji Li, Nicholas M. Bedford, Damien Voiry   +13 more
wiley   +2 more sources