Results 21 to 30 of about 182 (166)

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, Alexey Boubnov, Dario De Angelis, Catriona Eschke, Maximilian Kabbe, Felix Kraus, Mirco Panighel, Richard Thelen, Davide Valentinis   +8 more
wiley   +1 more source

Determinants of Tax Avoidance from a Financial Perspective

Riset Akuntansi dan Keuangan Indonesia
Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules.
Nursiam, Eny Kusumawati
doaj   +1 more source

Thin-Capitalization Rules and Company Responses - Experience from German Legislation [PDF]

SSRN Electronic Journal, 2008
By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict interest deductibility if certain thresholds are crossed.
Alfons J. Weichenrieder, Helen Windischbauer   +1 more
openaire   +3 more sources

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

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, Magali Gregoire, Matys Guyard, Tatiana Itina, David Grojo, Pol Sopeña   +5 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, Paul L. Burn, Paul E. Shaw   +2 more
wiley   +1 more source

Topology‐Orchestrated Multi‐physical Energy Control in Turtle Shell‐Inspired Metamaterials

Advanced Materials, EarlyView.
A turtle shell‐inspired lattice metamaterial efficiently manages acoustic, fluid‐thermal, and mechanical energy flows simultaneously. The unique hybrid‐coupling architecture achieves superior sound attenuation via pore‐cavity resonance, facilitates effective airflow transport, and maximizes mechanical energy absorption through multistage cell ...
Xi Wang, Shiyi Wang, Bingzhi Chen, Xinwei Li   +3 more
wiley   +1 more source

Polymeric Sorbents as Energy‐Efficient Alternative to Cryogenic Distillation for Light Hydrocarbon Purification

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, Ankit Mondal, Suman Mandal, Jazmine Aiya D. Marquez, Arnab Ghosh, Aishi Sikdar, Urme Podder, Ahana Sarkar, Qingsheng Wang, Hong‐Cai Zhou   +9 more
wiley   +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

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

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