Results 111 to 120 of about 1,473,014 (342)

Evaluating Welfare with Nonlinear Prices [PDF]

open access: yes
This paper examines how to evaluate consumer welfare when consumers face nonlinear prices. This problem arises in many settings, such as devising optimal pricing strategies for firms, assessing how price discrimination affects consumers, and evaluating ...
Matthew W. White, Peter C. Reiss
core  

Nanoarchitectonics of Porous Carbons Templated by Inorganic Metal Oxides and Alkali Metal Salts for Energy and Environmental Applications

open access: yesAdvanced Science, EarlyView.
This review explores inorganic metal oxides and metal salt nanoparticles templated porous carbons, highlighting their synthesis, structural features, and performance in energy and environmental applications. It critically compares template types, porosity control, and functional outcomes across recent literature.
Gurwinder Singh   +8 more
wiley   +1 more source

A SAFE HARBOUR: A PREDETERMINED MARGIN METHOD TO REDUCE TRANSFER PRICING COMPLIANCE BURDEN

open access: yesMimbar Hukum, 2021
Abstract The safe harbour provision was unpopular since the beginning of transfer pricing (TP) implementation in Indonesia, even though this provision has been well-known in several countries. Indonesia’s existing safe harbour provision has solely governed the threshold on TP documentation obligation that could not offer certainty about tax audit ...
openaire   +2 more sources

Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]

open access: yes, 2019
This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core   +1 more source

Nordic Electricity Congestion's Arrangement as a Model for Europe: Physical Constraints or Operators' Opportunity [PDF]

open access: yes, 2004
Nordic Electricity Congestion's Arrangement as a Model for Europe: Physical Constraints or Operators ...
Glachant, Jean-Michel, Pignon, Virginie
core   +1 more source

Long‐Tea‐CLIP: An Expert‐Level Multimodal AI Framework for Fine‐Grained Green Tea Grading Across Five Sensory Dimensions

open access: yesAdvanced Science, EarlyView.
Long‐Tea‐CLIP (Contrastive Language‐Image Pre‐training) presents a multimodal AI framework that integrates visual, metabolomic, and sensory knowledge to grade green tea across appearance, soup color, aroma, taste, and infused leaf. By combining expert‐guided modeling with CLIP‐supervised learning, the system delivers fine‐grained quality evaluation and
Yanqun Xu   +9 more
wiley   +1 more source

Climate Action Impacts on Steelmaking Emissions of Persistent Organic Pollutants Highlight a Gap Between the Paris Agreement and the Stockholm Convention

open access: yesAdvanced Science, EarlyView.
Emissions of unintentionally produced persistent organic pollutants (UPOPs) and global warming are two major environmental challenges. But their governance has largely evolved in parallel, leaving the toxicity implications of climate‐driven industrial transitions poorly understood.
Yuxiang Sun   +7 more
wiley   +1 more source

Transfer pricing methods in multinational enterprises - Identifying challenges to determine the arm’s length price

open access: yes, 2021
Basert på rettssaksanalyse og ekspertintervjuer identifiserer vi de sentrale utfordringene ved implementering av internasjonal internprisregulering i Norge, som knytter seg til tolkning og anvendelse av lovteksten i skatteloven § 13-1 (1) (Skatteloven, 1999, §13-1).
Espestøyl, Mariann   +1 more
openaire   +1 more source

How do Financial Institutions in China Mitigate Risks in Securitization Markets? [PDF]

open access: yes, 2018
Asset securitization as the essential financial tool has increased the liquidity of underlying assets and promoted rapid economic development. In 2008, the outbreak of Subprime Mortgage Crisis that brought by the collapse of securitization triggered the ...
Lyu, Tiantian
core   +1 more source

Recent Advances in Laser‐Induced Graphene‐Based Gas Sensors: From Sensing Mechanisms to Biomedical Applications

open access: yesAdvanced Science, EarlyView.
Laser‐induced graphene (LIG) provides a scalable, laser‐direct‐written route to porous graphene architecture with tunable chemistry and defect density. Through heterojunction engineering, catalytic functionalization, and intrinsic self‐heating, LIG achieves highly sensitive and selective detection of NOX, NH3, H2, and humidity, supporting next ...
Md Abu Sayeed Biswas   +6 more
wiley   +1 more source

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