Results 71 to 80 of about 9,433 (299)

Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing

open access: yesJurnal Akuntansi
Purpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews
Jenny Puspita Sari, Wiwit Irawati
doaj   +1 more source

Next‐Generation Water Treatment With Molybdenum Disulfide: Dual‐Functionality in Pollutant Adsorption and Photocatalysis

open access: yesAdvanced Materials Technologies, EarlyView.
ABSTRACT Molybdenum disulfide (MoS2) has attracted attention as a promising material due to the growing demand for environmentally friendly, cost‐effective, and efficient water treatment techniques. With its physicochemical characteristics, this stratified bidimensional material allows it to be highly effective in adsorption and catalytic performance ...
Pariksha Bishnoi   +4 more
wiley   +1 more source

Optimal Cordon-Based Congestion Pricing Considering Feasible Cordons and Congestion Transfer

open access: yesIEEE Access, 2019
As one of the most effective traffic demand management measures, cordon-based congestion pricing can alleviate recurrent traffic congestion. Existing methods of determining the toll cordon require an excessive investigation and calculation, and the model
Qing-Yu Luo   +3 more
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Transfer pricing process : Pricing of intragroup transactions [PDF]

open access: yes, 2018
Companies that are part of an intragroup are required to price the intragroup transactions according to the arm’s length principle. The purpose of this thesis was to gain knowledge of pricing methods within transfer pricing and how to perform the ...
Häggblom, Malin
core  

A Perspective on the Applications of Triphasic Gas Storage in Electrochemical Systems

open access: yesAdvanced Science, EarlyView.
Gas storage in microporous materials positioned locally at an electrode or electrocatalyst surface enhances electrochemical processes. Abstract Microporous materials store gases under dry conditions (e.g., hydrogen or oxygen via physisorption), but in some cases microporous materials also show triphasic (e.g., in a solid|gas|liquid system) gas storage ...
Zhongkai Li   +9 more
wiley   +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

Hydrogen (H2) Recovery From Hydrogen Sulfide (H2S): Current Technologies, Challenges, and Future Outlook

open access: yesAdvanced Science, EarlyView.
ABSTRACT Hydrogen sulfide (H2S) can be transformed into hydrogen (H2) through several chemical and catalytic processes, offering a promising route for both waste treatment and clean H2 production. This colorless, flammable, and toxic gas is found abundantly in swamps, volcanoes, hot springs, sewages, other natural gas fields, and even in refineries and
Divyesh Cirikonda   +4 more
wiley   +1 more source

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

open access: yesAdvanced 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   +16 more
wiley   +1 more source

Transfer pricing: from basic methods to system

open access: yes, 1992
The paper describes basic transfer pricing methods (e.g., cost plus, sales minus) and a framework for developing a consistent transfer pricing system as a consistent set of transfer prices for transactions using the basic methods and meeting managerial ...
Steens, H.B.A.
core  

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