Results 11 to 20 of about 1,816,315 (215)
PENGHINDARAN PAJAK: THIN CAPITALIZATION DAN ASSET MIX [PDF]
, 2020 The purpose of this study was to examine the effect of thin capitalization and asset mix consisting of capital intensity and inventory intensity on tax avoidance. The moderating variable used in this study is the Indonesian Sharia Stock Index (ISSI). The
Sueb, Memed
core +2 more sources
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions [PDF]
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of ...
Thiess Buettner +3 more
core +4 more sources
The PRIMA Thesaurus for Materials Science and Engineering
Advanced Engineering Materials, EarlyView.The PRIMA Thesaurus is a structured vocabulary designed to improve how materials science data is described and shared. Developed with input from multiple experts, it enables clear documentation of research workflows, data exchange, and reuse across platforms.
Rossella Aversa +8 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali +5 more
wiley +1 more source
Adaptive Foam 3D Printing of Ultralight and Multifunctional Materials
Advanced Engineering Materials, EarlyView.Adaptive foam 3D printing, enabled by expandable microspheres, imparts cellular structures to thermoplastic and thermosetting polymers, manufactured through a variety of processes including fused filament fabrication, direct ink writing, digital light processing, and inkjet printing.
Nariman Rajabifar, Amir Ameli
wiley +1 more source
Advanced Functional Materials, EarlyView.ABSTRACT Chitosan, a polysaccharide upcycled from biowaste, has long promised sustainable, biocompatible, and antimicrobial films and devices, an appeal reinforced by its recent regulatory recognition, with several chitosan‐based antibacterial dressings gaining clearance through the Food and Drug Administration's 510(k) pathway.
Jacopo Nicoletti +16 more
wiley +1 more source
Single‐Chromophore Homojunction Organic Solar Cells: A Path to Simplicity and Efficiency
Advanced Materials, EarlyView.This perspective discusses how the intrinsic optoelectronic properties of organic semiconductors, their molecular packing in the solid‐state, and internal energetic gradients within a device can enable free‐charge carrier generation in homojunction organic solar cells.
Shaun McAnally +2 more
wiley +1 more source
“Smelltronics”—From Gas to Smell Sensing
Advanced Materials, EarlyView.The emerging field of smelltronics, encompassing sensing technologies for complex volatile organic compounds, holds significant potential for extracting valuable chemical information. It facilitates the noninvasive, real‐time monitoring of humans, food, and the environment.
Takeshi Ono +7 more
wiley +1 more source
Advanced Materials, EarlyView.The transition from cryogenic distillation to polymeric sorbents for light hydrocarbon purification is crucial for energy and environmental sustainability. The polymeric sorbents are engineered to separate gas mixtures based on their specific properties.
Kelechi Festus +9 more
wiley +1 more source
Advanced Materials Interfaces, EarlyView.The thermal budget imposed during oxide passivation is revealed as a key design parameter for Pt resistance temperature detectors in Organ‐on‐a‐Chip platforms. By establishing a direct processing–microstructure–device performance relationship, this work transforms an unavoidable fabrication step into a strategy for reliable integrated temperature ...
Gabriel M. Ferreira +4 more
wiley +1 more source