Results 41 to 50 of about 44,762 (262)

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

open access: yesCECCAR Business Review
In this article we aim to highlight the legislative changes regarding the VAT rates, namely the increase of the standard rate from 19% to 21%, the elimination of the reduced rate of 5%, and the transfer of certain operations to the 11% rate.
Elena STĂNCIULESCU
doaj   +1 more source

Additive Manufacturing of Ordered Polymer Nanostructures

open access: yesAdvanced Materials, EarlyView.
A new 3D printing strategy, Polymerization‐Induced Arrangement of Nanostructures with Order‐tunability (PIANO), enables the formation of ordered nanostructures in polymer materials by enhancing chain mobility during photopolymerization, overcoming the kinetic arrest that leads to disordered morphologies in the conventional Polymerization‐Induced ...
Di Wu   +6 more
wiley   +1 more source

Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues

open access: yesCECCAR Business Review
In order to comply with accounting, tax, and legal regulations, we considered it necessary to present the national and European strategic framework for the energy transition, including the Romanian Energy Strategy 2025–2035 and the National Recovery and ...
Elena STĂNCIULESCU
doaj   +1 more source

Mechanically Robust and Depolymerizable Polyesters With Near‐Complete Monomer Recovery for Circular Additive Manufacturing

open access: yesAdvanced Materials, EarlyView.
A sustainable δ‐lactone‐based polymer platform enables multimodal additive manufacturing through DLP, DIW, and FFF, combining tunable crystallinity, photocurable networks, mechanical robustness, and functional response. The printed materials can be mechanically reprocessed and chemically depolymerized into recoverable monomers, demonstrating a closed ...
Farzad Gholami   +2 more
wiley   +1 more source

Can Elastomers Combine Stiffness, Toughness and Fatigue Resistance?

open access: yesAdvanced Materials, EarlyView.
This review studies how the molecular and macroscopic architecture of elastomers influence their mechanical properties including: stiffness, stretchability, toughness, fatigue resistance, and damping behavior. By linking the structure to performance, it proposes design principles for advanced elastomeric systems that combine mechanical properties ...
Eva Baur, Esther Amstad
wiley   +1 more source

The Choice of the Best Tax Base to Finance Fiscal Stimulus Programs in Iran Using a Dynamic Stochastic General Equilibrium Model [PDF]

open access: yesپژوهشهای اقتصادی, 2019
The application of fiscal stimulus programs (FSPs) to achieve economic growth requires knowing the source of its funding, because different methods and various taxation bases for financing of the FSPs affect their effectiveness and influence the economy.
elham gholami
doaj  

Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities

open access: yesCECCAR Business Review, 2020
The entities owning motor vehicles have to pay particular attention to the applicable fiscal treatment regarding the value added tax and income tax.
Bogdan Cosmin GOMOI
doaj   +1 more source

Bioinspired Adaptive Surfaces for Intelligent Liquid Manipulation: Progressing From Passive and Active to Hybrid Strategies

open access: yesAdvanced Materials, EarlyView.
This review examines passive, active, and hybrid liquid manipulation strategies, highlighting hybrid approaches as an emerging route to reconcile energy efficiency with adaptive control. By actively reconstructing passive surfaces to store programmable interfacial energy, hybrid systems enable flexible yet low‐power liquid transport, with perspectives ...
Jiaqi Miao   +3 more
wiley   +1 more source

Nova regulació de l’IVA en el comerç electrònic

open access: yesIDP, 2015
La Llei 28/2014, de 27 de novembre, per la qual es modifica la Llei 37/1992, de 28 de desembre, de l’impost sobre el valor afegit, introdueix noves regles de localització dels serveis de telecomunicacions, de radiodifusió i televisió i de les prestacions
Ana Maria Delgado, Rafael Oliver Cuello
doaj   +1 more source

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