Results 141 to 150 of about 4,696,826 (333)

Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance

open access: yesRiset 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

Recent Advances in Variable‐Stiffness Robotic Systems Enabled by Phase‐Change Materials

open access: yesAdvanced Robotics Research, EarlyView.
Phase‐change materials (PCMs), such as shape memory alloys, hydrogels, shape memory polymers, liquid crystal elastomers, and low‐melting‐point alloys, are driving advancements in stiffness‐tunable robotic systems across a wide range of applications. This review highlights recent progress in PCM‐enabled robotics, focusing on their underlying mechanisms,
Sukrit Gaira   +5 more
wiley   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

open access: yesAdvanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour   +3 more
wiley   +1 more source

A Comparison of Supreme Court Justices’ Legal Argumentation in Deciding Disputes on Transfer Pricing Management Fees in Indonesia

open access: yesJurnal Jurisprudence
Purpose of the Study: to of the Supreme Court Justice in deciding transfer pricing disputes related to the payment of management fees in Indonesia so that tax authorities and taxpayers understand its implementation to prevent similar cases. Methodology:
Agus Suharsono   +2 more
doaj   +1 more source

Unique Aerofoil‐Structured Microfluidics for High Throughput Lipid Nanoparticle Formulation Screening and Scale‐up

open access: yesAdvanced Science, EarlyView.
This study presents aerofoiled microfluidic structures optimized for efficient mixing and lipid nanoparticle (LNP) formation across broad flow rates. Based on this design, two dedicated systems are introduced: MiNANO‐form for high‐throughput formulation screening and MiNANO‐scale for continuous large‐scale production, enabling reproducible, high ...
Dongsheng Liu   +8 more
wiley   +1 more source

Mapping Charge Interactions in Intrinsically Disordered Proteins

open access: yesAdvanced Science, EarlyView.
This study presents analytical models to predict intrachain distances in intrinsically disordered proteins (IDPs), accounting for charge patterning, salt concentration, and electrostatic effects. Validated against single‐molecule FRET data, a minimal‐parameter polymer model is identified that captures key interactions and chain dimensions. These models
Michael Phillips   +14 more
wiley   +1 more source

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