Results 41 to 50 of about 19,949 (289)

Hydrogen‐Assisted Fracture of Iron‐Based Fe–Ni–Al Alloys

Advanced Engineering Materials, EarlyView.
Principal relations and fracture mechanisms of single‐phase and precipitate‐strengthened Fe–Ni–Al alloys subjected to prior electrochemical hydrogen charging are identified. The mechanisms of hydrogen effect on strength and microhardness are discussed, including hydrogen‐induced increase in microhardness and the role of hydrogen in fracture behavior ...
Nataliya Yadzhak, Olha Zvirko, Rostyslav Leshchak, Hryhoriy Nykyforchyn   +3 more
wiley   +1 more source

Recycling of NiTi Shape Memory Alloys: Fundamental and Technological Aspects of a Vacuum Induction Melting Processing Route

Advanced Engineering Materials, EarlyView.
The present study investigates recycling of NiTi shape memory alloys via vacuum induction melting. An ingot was synthesized from elemental Ni and Ti and subjected to three subsequent remelting cycles. Remelting increases process durations and impurity levels and adversely affects microstructures and functional properties.
Sakia Sophia Noorzayee, Son Tung Mai, Sarath Menon, Braulio Gadiel Sánchez Ortega, Ralf Drautz, Alexander Kauffmann, Gunther Eggeler, Jan Frenzel   +7 more
wiley   +1 more source

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

Ovidius 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  

UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL

RechtIdee, 2022
transfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan.
Kevin Bhuana Islami, Darminto Hartono Paulus   +1 more
doaj   +1 more source

Blood Biomarkers and Surface‐Enhanced Raman Spectroscopy for Gout: A Comprehensive Review

Advanced Functional Materials, EarlyView.
Schematic illustrating gout disease progression from asymptomatic hyperuricemia to chronic tophaceous disease, highlighting the limitations of conventional imaging and biochemical diagnostics and the potential of engineered SERS platforms for ultrasensitive blood‐based detection of urate‐related biomarkers across disease stages, with the color gradient
Isuri Perera, Chiranjeevi Kanike, Appurva Tiwari, Hongyan Wu, Larry D. Unsworth, Ben Bin Xu, Xuehua Zhang   +6 more
wiley   +1 more source

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

Jurnal 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, Devi Permatasari, Khoirul Fuad   +2 more
doaj   +1 more source

Bioinspired Mechanically Robust Organic–Inorganic Hybridized Bio‐Adhesives With up to 50% Inorganic Components by Bi‐Continuous Phase Engineering

Advanced Functional Materials, EarlyView.
A robust plant protein adhesive was prepared by fabricating a bi‐continuous organic–inorganic hybrid structure. Compared with traditional organic–inorganic hybrid adhesives, the addition amount of inorganic phase is increased from 0.2%–3.0% to 50%, and the strength and toughness are increased by 6 and 121 times, respectively.
Zheng Liu, Wenlong Luo, Xu Yang, Xin Zhang, Yuru Zhu, Jingchao Li, Jianzhang Li, Jing Luo, Zhezhe Zhou, Pingan Song, Qiang Gao   +10 more
wiley   +1 more source

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

Accounting 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

Hierarchical MXene‐Derived NTP/C Nanohybrids for Cryogenic Sodium‐Ion Batteries

Advanced Functional Materials, EarlyView.
A hierarchical MXene‐derived NaTi2(PO4)3/C nanohybrid enables efficient sodium‐ion storage down to −40°C by integrating fast ion–electron transport pathways with an ether‐based electrolyte. The system promotes dominant pseudocapacitive behavior and forms a robust inorganic‐rich SEI, collectively mitigating kinetic and interfacial limitations, thereby ...
M. Sai Bhargava Reddy, Mohammad Zaid, Sayan Das, Sooryadas Sudhakaran, Shampa Aich, Vilas G. Pol   +5 more
wiley   +1 more source

Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions [PDF]

International Economic Policy, 2006
This article examines the methodological aspects and methods of transfer pricing in Ukrainian banking institutions. It explores the approaches used to define the functions of transfer pricing from the perspective of pricing theory and enterprise ...
Taras Savchenko
doaj