Results 91 to 100 of about 10,502 (248)

TRANSFER PRICING IN THE MECHANISM OF FORMING A MODERN CORPORATE GOVERNANCE SYSTEM

Фінансово-кредитна діяльність: проблеми теорії та практики
The article presents a comprehensive theoretical and methodological study of transfer pricing as a key instrument of corporate governance and state regulation in the field of foreign economic activity.
Олександр Кузнєцов, Ірина Вахович   +1 more
doaj   +1 more source

Multiscale Regulation of Ru‐Based Catalysts for Upgrading Biomass‐Derived Levulinic Acid and Levulinates to γ‐Valerolactone: Mechanisms, Advances, and Challenges

Advanced Science, EarlyView.
This review summarizes recent advances in the mechanistic, thermodynamic, and kinetic studies of biomass‐derived levulinic acid/levulinates conversion to γ‐valerolactone, along with the corresponding multiscale regulation strategies of Ru‐based catalysts.
Xin Ni, Cailu Xiao, Gongbing Zhou, Jingzi Zhang   +3 more
wiley   +1 more source

THE ROLE OF TRANSFER PRICING LEGISLATION IN MITIGATING BASE EROSION AND PROFIT SHIFTING IN DEVELOPING COUNTRIES WITH A SPECIFIC FOCUS ON ZIMBABWE

Studia Universitatis Babeş-Bolyai Negotia
Article History: Received: 9 December 2024; Reviewed: 18 February 2025; Accepted: 12 March 2025; Available online: 26 March 2025. In today’s interconnected global economy, transfer pricing has emerged as a critical issue for governments worldwide ...
Queen MPOFU
doaj   +1 more source

Beyond Charge: Field‐Effect Transistors in Multimodal Biosensing Platforms for Biomolecular Interaction Studies

Advanced Electronic Materials, EarlyView.
This review summarizes the developments in field‐effect transistor (FET)‐based dual‐mode sensor platforms and what can be learned from them. It identifies charge as a crucial factor in biomolecular interactions at interfaces, outlines the challenges of hybrid systems, and highlights their benefits.
Roger Hasler, Ciril Reiner‐Rozman, Christoph Kleber, Jakub Dostalek, Wolfgang Knoll   +4 more
wiley   +1 more source

Cost‐Effective Ti/Al/Ni Multilayer Neural Probes With In Vivo Recording Performance Comparable to Ti/Au Neural Probes

Advanced Electronic Materials, EarlyView.
In this study, we developed a cost‐efficient neural probe by replacing traditional gold with an aluminum‐based Ti/Al/Ni multilayer stack. Optimizing this metal architecture suppressed oxidation and ensured robust electrical stability, achieving signal quality comparable to standard gold probes. It enables a highly accessible and economical solution for
Sehwan Park, Minseok Kim, Giheon Kim, Seungjun Lee, Haeyun Lee, Namsun Chou, Hyogeun Shin   +6 more
wiley   +1 more source

Bonus incentives and transfer pricing: evidence from Indonesian non-financial firms

Jurnal Akademi Akuntansi
Purpose: This study examines the effects of intangible assets, debt covenants, and tax minimization on transfer pricing behavior and investigates the moderating role of bonus mechanisms in Indonesian non-financial firms.
Dwi Lestari, Badingatus Solikhah
doaj   +1 more source

MoS2 Memristors Made by Liquid–Liquid Interface Assembly and Ultraprecise Metal Printing

Advanced Electronic Materials, EarlyView.
A cleanroom‐free, fully additive fabrication route combines ultraprecise printed silver electrodes with Langmuir–Schaefer‐deposited bilayer MoS2 to realize ultralow‐power resistive switching devices. The resulting microscale memories exhibit low operating voltages, a large memory window, stable retention and endurance, demonstrating a scalable and cost‐
Miguel Franco, Daniel Neves, Dorina T. Papanastasiou, Jonas Deuermeier, Tomás Calmeiro, Tomás Mingates, Adam Kelly, Joseph Neilson, Eugénie Martinez, Zdeněk Sofer, Elvira Fortunato, Rodrigo Martins, Emanuel Carlos, Asal Kiazadeh   +13 more
wiley   +1 more source

From Materials to Systems: Challenges and Solutions for Fast‐Charge/Discharge Na‐Ion Batteries

Advanced Energy Materials, EarlyView.
This review systematically analyzes the key characteristics limiting the fast‐charge/discharge capability of Na‐ion batteries (SIBs) from a multi‐scale perspective encompassing electrode materials, the electrode‐electrolyte interface, and the system. Furthermore, it presents practical solution strategies for the fundamental issues arising at each scale,
Bonyoung Ku, Sangbin Park, Sunha Hwang, Sunghyun Lim, Won‐Sub Yoon, Jongsoon Kim   +5 more
wiley   +1 more source

TRANSFER PRICING AS A SYSTEM-FACTOR

Модернизация, инновация, развитие, 2016
It is proposed that transfer pricing plays a system-building role for multi-profile commercial banks of today. Bank transfer pricing system properties are outlined.
L. M. Guisin
doaj  

Safety of Sodium‐Ion Batteries: Evaluation and Perspective from Component Materials to Cells, Modules, and Packs

Advanced Energy Materials, EarlyView.
This review provides a bottom‐up evaluation of sodium‐ion battery safety, linking material degradation mechanisms, cell engineering parameters, and module/pack assembly. It emphasizes that understanding intrinsic material stability and establishing coordinated engineering control across hierarchical levels are vital for preventing degradation coupling ...
Won‐Gwang Lim, Seoa Kim, Erik A. Wu, Darren H. S. Tan, Shawn Peng, Xiaolin Li   +5 more
wiley   +1 more source