Results 31 to 40 of about 10,502 (248)

Advances in Solution‐Processed Textile Triboelectric Nanogenerators: Ink Formation, Processing Strategies, Applications, and Challenges

open access: yesAdvanced Functional Materials, EarlyView.
Advanced ink systems for solution‐processed textile triboelectric nanogenerators are systematically summarized, spanning conductive, tribo‐negative, and tribo‐positive layers. By connecting ink chemistry, deposition methods, and device function, the present review reveals the key governing principles of solution development and highlights practical ...
Xinlong Sun, Stephen Beeby
wiley   +1 more source

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2015
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj  

Electron‐Deficient Linkers Enhance H2O2 Electrosynthesis in Covalent Organic Frameworks

open access: yesAdvanced Functional Materials, EarlyView.
Linker π‐conjugation modulates the electronic state of the Ni–N4 centers and their interaction with the key *OOH intermediate while preserving the primary coordination motif. NiPc‐PTDA delivers an H2O2 selectivity of 92% and a production rate of 34.8 mol gcat−1 h−1, highlighting linker electronic properties as a molecular design parameter for NiPc ...
Houting Xie   +7 more
wiley   +1 more source

Transfer Pricing – An Analysis from the Romania`s Perspective [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2019
Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect.
Ioana Ignat
doaj  

Faktor-Faktor yang Mempengaruhi Pengungkapan Kebijakan Metode Transfer Pricing dalam Laporan Keuangan

open access: yesJurnal Akuntansi Indonesia, 2020
Transfer Pricing merupakan isu yang penting, khususnya terkait dengan aspek perpajakan dari transaksi afiliasi. Penelitian ini difokuskan pada isu transfer pricing, terutama masalah pengungkapan kebijakan metode transfer pricing di dalam laporan ...
Hani Werdi Apriyanti   +2 more
doaj   +1 more source

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

open access: yesAdvanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj   +8 more
wiley   +1 more source

The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating

open access: yesAccounting Analysis Journal, 2020
The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable.
Diah Kumala Devi, Trisni Suryarini
doaj   +1 more source

Polyphenol‐Inspired Materials for Agricultural Applications

open access: yesAdvanced Materials, EarlyView.
This review outlines the use of polyphenol‐inspired materials for sustainable agriculture, highlighting their molecular design, interfacial assembly, structure–property relationships, and prospects toward precision agriculture, climate resilience, ecosystem protection, and circular bioeconomy strategies.
Haofu Liu   +8 more
wiley   +1 more source

Transfer Pricing of Manufacturing Companies in Indonesia

open access: yesAccounting Analysis Journal, 2020
This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies.
Rohmah Hikmatin, Trisni Suryarini
doaj   +1 more source

Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic

open access: yesFinancial Law Review, 2022
The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between ...
Filip Baláži, Elena Lazoríková
doaj   +1 more source

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