Results 111 to 120 of about 287,848 (284)

Synergistic Se‐Doping and Accompanying S‐Vacancies Drive Lattice Distortion and p‐Band Modulation for Enhanced Sodium Storage in Sulfides

Advanced Science, EarlyView.
Se‐doping in sulfides facilitates the creation of S vacancies. The collaboration of Se‐doping and S vacancies not only induces lattice distortion to weaken the M─S bonds and lift the p‐band center for improved Na+ adsorption, but also increases the number of charge carriers for an improved electronic conductivity.
Chunyang Xu, Jinfeng Liu, Biao Ma, Yawen Liang, Dongdong Wang, Chengcheng Miao, Jianhua Zhu, Liu Wang, Yunfeng Chao, Xinwei Cui   +9 more
wiley   +1 more source

PENGARUH TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) [PDF]

This research aims to examine political connection as a moderating variable on the influence of transfer pricing and capital intensity on the effective tax rate.
Assyauqillah, Annisa Rahmatullail
core  

Efficient Electrocatalytic Conversion of CO2 to Pure Formic Acid Solutions via Strain‐Engineered Bismuth Nanosheets

Advanced Science, EarlyView.
Tensile‐strained bismuth nanosheets (TS‐BiNs) achieve a formate Faradaic efficiency of 92% at −1000 mA cm−2 and enable stable production of pure formic acid (HCOOH) in a solid‐state electrolyte reactor. Theoretical calculations reveal that the introduced strain lowers the energy barrier for *OCHO intermediate formation, fundamentally enhancing the ...
Shiqi Li, Yuefeng Zhang, Panzhe Qiao, Cuo Wu, Xinya Tian, Yufeng Xu, Yun Zhang, Peng Wang, Tingting Li, Muhammad Afaq, Xinlin Luo, Tang Wang, Chunxiao Liu, Zi‐You Yu, Chuan Xia, Min‐Rui Gao, Zhen‐Yu Wu   +16 more
wiley   +1 more source

Solution‐Processed Nickel Oxide as Efficient Hole Transport Layers in Inverted Perovskite Solar Cells

Advanced Science, EarlyView.
This review summarizes recent advances in four mainstream solution‐based techniques for synthesizing NiOx hole‐transport layers for high‐performance perovskite photovoltaic cells, and highlights the key challenges and future prospects for achieving high efficiency, long‐term stability, and low‐cost perovskite photovoltaic technologies toward ...
Zheng Wu, Zeliang Qiu, Yuxin Tao, Yuyang Qiu, Yuwei Duan, Jianxing Xia, Feng Li, Qiang Peng   +7 more
wiley   +1 more source

Transfer Pricing – a Fiscal Issue [PDF]

Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives.
Anca BANDOI, Dana DANCIULESCU, Ion TOMITA   +2 more
core  

PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 [PDF]

, 2017
ABSTRAK Trio Wiratno, 2017: Pengaruh Beban Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016.
WIRATNO, TRIO
core  

Capacitive versus Faradaic Microelectrodes for Extracellular Stimulation: A Fully Coupled FEM–Hodgkin–Huxley Study of Thresholds and Current Redistribution

Advanced Electronic Materials, EarlyView.
A fully coupled FEM–HH model shows that ideally capacitive microelectrodes can achieve lower charge‐density thresholds than Faradaic contacts under current‐controlled stimulation. The advantage stems from the dynamics of surface current density on capacitive interfaces, which redirects current beneath adherent neurons.
Aleksandar Opančar, Eric Daniel Głowacki, Vedran Đerek   +2 more
wiley   +1 more source

Transfer Pricing by U.S.-Based Multinational Firms [PDF]

This paper examines how prices set by multinational firms vary across arm's-length and related-party customers. Comparing prices within firms, products, destination countries, modes of transport and month, we find that the prices U.S.
Andrew B. Bernard, J. Bradford Jensen, Peter K. Schott   +2 more
core  

Low‐Temperature Annealed Cu/Al Bilayer Architecture for Highly Stable Flexible Metal‐Mesh Transparent Electrodes

Advanced Electronic Materials, EarlyView.
A Cu/Al bilayer design is developed to protect copper metal‐mesh transparent electrodes from oxidation. The ultrathin Al layer self‐passivates into a dense Al2O3 barrier, ensuring excellent stability under harsh conditions. The resulting electrodes combine high conductivity and transparency, enabling reliable operation in flexible touch sensors and ...
Yourong Shu, Ruiyao Liu, Peng Wu, Yongjiang Di, Huichao He, Qian Yang, Wenrong Wang, Hanmei Jiang, Tao Han, Lijian Meng, Haibo Ruan, Sheng Tang   +11 more
wiley   +1 more source

Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance

Riset Akuntansi dan Keuangan Indonesia
The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance.
Nico Alexander
doaj   +1 more source