bluuebunny/crossref_metadata_2025 huggingface dataset:
Perceived Stress and Religious Coping in Morbidly Obese People
Authors: Borges Kátia Ariana , Tomé Janaíne Machado , da Silva Adriana Paula , Borges Maria de Fátima
Published: April 2022

OBJECTIVE: To assess religious/spiritual coping in morbidly obese people and to correlate its relation to Perceived Stress.

METHOD: Cross-sectional, non-experimental, quantitative study, with collection carried out between September 2020 and July 2021. The analyzes were based on absolute and relative frequency, central tendency, Shapiro-Wilk normality test and Spearman correlation coefficient.

RESULTS: We obtained 41 participants, 29.27% men and 70.73% women. Utilization scores were high for Religious and Spiritual Coping Scale (SRCOPE), Total SRCOPE (TSRCOPE) (M = 3.6, SD = 0.4), medium for Positive SRCOPE (PSRCOPE) (M = 3.1, SD = 0.7) and low use of Negative SRCOPE (NSRCOPE) (M = 1.9, SD = 0.6). The correlation between the 14 questions of the Perceived Stress Scale (PSS) and the SRCOPE showed a positive association between TSRCOPE, PSRCOPE (p = 0.031 and r = 0.337) and NSRCOPE (p = 0.002 and r = 0.477), indicating that morbidly obese people believe in positive or negative influence of spirituality and religiosity in their lives. The correlations between factors PSRCOPE 1, 2 3, 4, 5, 6 and 7 with the PSS items showed significant associations in practically all questions, especially in PSRCOPE 1, suggesting that participants use their religiosity and spirituality in coping everyday life.

CONCLUSION: Stress, whether chronic or acute, plays an important role in the maintenance of morbid obesity and the strategy of spiritual religious coping can be appropriate and beneficial to the population in question. Cross-sectional and longitudinal studies with a more robust sample are needed in order to obtain generalized data for the entire Brazilian population.
Reviewer Acknowledgements for Journal of Food Research, Vol. 11 No. 2
Authors: Dong Bella
Published: April 2022

Journal of Food Research wishes to acknowledge the following individuals for their assistance with peer review of manuscripts for this issue. Their help and contributions in maintaining the quality of the journal are greatly appreciated.

Journal of Food Research is recruiting reviewers for the journal. If you are interested in becoming a reviewer, we welcome you to join us. Please contact us for the application form at: jfr@ccsenet.org

Reviewers for Volume 11, Number 2

Alexandre Navarro Silva, Universidade Federal de Vicosa, Brazil

Corina-aurelia Zugravu, University of Medicine and Pharmacy Carol Davila, Romania

Diego A. Moreno-Fernández, CEBAS-CSIC, Spain

Hatice Reyhan Oziyi, Antalya Bilim University, Turkey

J. Basilio Heredia, Research Center for Food and Development, Mexico

Jintana Wiboonsirikul, Phetchaburi Rajabhat University, Thailand

Jose Maria Zubeldia, Clinical Regulatory Consultant for the HIV & Hepatitis C initiative at Drugs for Neglected Diseases Initiative, Spain

Maria Margareth Veloso Naves, Federal University of Goias, Brazil

Meena Somanchi, United States Department of Agriculture, United States

Olutosin Otekunrin, Federal University of Agriculture, Nigeria

Zahra Saleh Ahmed, National Research Centre, Egypt
Ankylosing spondylitis and cardiovascular risc - Case report
Authors:   Carol Davila University of Medicine and Pharmacy, Anghel Daniela , Ciobîcă Lucian ,   Carol Davila University of Medicine and Pharmacy, Stanciu Silviu ,   Carol Davila University of Medicine and Pharmacy, Jurcuț Ciprian ,   Carol Davila University of Medicine and Pharmacy, Stoicescu Gabriela ,   Carol Davila University of Medicine and Pharmacy, Răduță Ioana ,   Carol Davila University of Medicine and Pharmacy, Coca Ancuța ,   Carol Davila University of Medicine and Pharmacy
Published: May 2022

Ankylosing spondylitis (AS) is a chronic progressive inflammatory disease of the axial skeleton and peripheral joints associated with HLA B27 antigen and with the predominance of the male gender (with an average between 20 and 30 years old). Case presentation A 48 years old male patient was admitted to our clinic, having a long history regarding this disease since he was 16. This patient has switched 3 therapies with anti TNF alpha agents until now, and we hope to obtain a good response for a long time. During the treatment with Etanercept he presented an acute anterior uveitis which had a good response to therapy. Conclusion: The ankylosing spondylitis management is complicated when we have the possibility to choose only three anti TNF alpha agents. If a patient does not respond to the first or second agent we are constrained to follow the last one. Therefore the principal problem regarding this special case is that the patient is non responder at the last agent. So the question that arises is witch will be the next therapy for this patient.
Primary retroperitoneal tumours – a brief classification and differential diagnosis
Authors:   Dr. Carol Davila University  Emergency Central Military  Hospital, Bucharest,  Romania, Cherciu Alexandru , Iorga Lucian ,   Dr. Carol Davila University  Emergency Central Military  Hospital, Bucharest,  Romania, Anghel Radu ,   Dr. Carol Davila University  Emergency Central Military  Hospital, Bucharest,  Romania, Marcu Dragos ,   Dr. Carol Davila University  Emergency Central Military  Hospital, Bucharest,  Romania  2 Carol Davila University of  Medicine and Pharmacy,  Faculty of General  Medicine, Bucharest,  Romania,   Carol Davila University of  Medicine and Pharmacy,  Faculty of General  Medicine, Bucharest,  Romania, Costache Raluca S ,   Dr. Carol Davila University  Emergency Central Military  Hospital, Bucharest,  Romania  2 Carol Davila University of  Medicine and Pharmacy,  Faculty of General  Medicine, Bucharest,  Romania,   Carol Davila University of  Medicine and Pharmacy,  Faculty of General  Medicine, Bucharest,  Romania, Bratu Ioana ,   Dr. Carol Davila University  Emergency Central Military  Hospital, Bucharest, Romania, Manea Maria ,   Dr. Carol Davila University  Emergency Central Military  Hospital, Bucharest, Romania
Published: May 2022

According to literature the primary retroperitoneal malignant pathology is rare, representing less than 0.5% of all malignancies. In spite of its low incidence, this pathology often proves challenging in terms of diagnosis and treatment. The most com¬mon retroperitoneal malignancy is represented by lymphoma that accounts for approximately 33 % of the retroperitoneal malignancies. Other frequent retroperitoneal tumors are sarcomas: liposarcomas, leiomyosarcomas and malignant fibrous histiocytoma (in order of incidence). We have analyzed the existing data regarding the most common primary retroperitoneal tumors in order to realize a brief classification and their differential diagnosis considering their clinical, imagistic, histopathological and molecular characteristics. The technological developments that have been made over the years in terms of imaging investigations, as well as in biomelecular and cytogenetic studies have offered new possibilities for of assessing a retroperitoneal mass in order achieve more precise informations that can guide physicians to better distinguish between different types of retroperitoneal tumors and therefore their therapeutical protocol.
Principles of antimicrobial therapy in urosepsis - an approach from the perspective of the infectious diseases physician
Authors:   ‟Carol Davila” University  of Medicine and  Pharmacy, Bucharest, Gheorghiță Valeriu ,   “Carol Davila” Central  Military University  Emergency Hospital,  Bucharest, Romania, Ghiațău Costi ,   “Carol Davila” Central  Military University  Emergency Hospital,  Bucharest, Romania, Ariciu Filip A ,   “Carol Davila” Central  Military University  Emergency Hospital,  Bucharest, Romania, Ștefan Ion ,   “Carol Davila” Central  Military University  Emergency Hospital,  Bucharest, Romania,   ‟Titu Maiorescu”  University, Faculty of  Medicine, Bucharest, Radu Adelina M ,   National Institute for Infectious Diseases “Prof.  Dr. Matei Balș”, Bucharest
Published: May 2022

Background: This topic is aimed to review the treatment approach in adult patients diagnosed with urosespsis, in order to decrease mortality and to maximize the outcome of the antibiotic stewardship efforts. Methods: We present an approach of antibiotic therapy in urosepsis from an infectious diseases physician perspective, based on the recently published data integrating the epidemiology of the urinary tract infections in a multidisciplinary hospital from Romania. Results: The principles of therapy in urosepsis should have five goals, but not limited to rapid diagnosis, specific intensive care unit treatment, obtaining urine and blood cultures, anti-infective treatment and identifying and correction of underlying risk factors. Due to the higher prognostic value, the antimicrobial therapy in urosepsis should consist in “two steps” regimen: initial antimicrobial therapy, based on “empirical” approach for the first 48 - 72 hours and directed or “definitive” antimicrobial therapy adapted to the susceptibility profile of the isolated pathogens, the penetration into the urinary tract and the patient clinical response. Clinicians should be aware of the different antibiotic susceptibility profile of the bacteria from the hospital compared to the community. Thus, the initial choice of antimicrobial agents depends on several criteria like the severity of illness and the risk factors for multidrug resistant pathogens: the immune status of the patient (age, debilitating chronic illnesses, immunosuppressive treatment or uncontrolled malignancies), broad-spectrum antimicrobial use and health care environment exposures in the previous 3 to 6 months, susceptibility of prior urinary isolates, and local community resistance prevalence of bacteria. Conclusions: Our important messages highlighted the need of a holistic approach of urosepsis, in a multidisciplinary team, with integration of risk factors for AMR, focusing on the first phase of antibiotic treatment as the main driven of the survival rate.
SGLT2 inhibition in patients with type 2 diabetes and cardiovascular diseases which are the benefits
Authors:   ", Diaconu Camelia ,   Carol Davila",   University of Medicine and Pharmacy, Bucharest, Romania  2 Clinical Emergency  Hospital of Bucharest,  Bucharest, Romania,   Clinical Emergency  Hospital of Bucharest,  Bucharest, Romania, Salmen Teodor ,   "N.C. Paulescu" National  Institute of Diabetes, Nutrition and Metabolic Diseases, Bucharest, Romania, Gaman Mihnea A ,   "Carol Davila" University  of Medicine and Pharmacy,  Bucharest, Romania, Bratu Ovidiu G ,   "Carol Davila" University  of Medicine and Pharmacy, Bucharest, Romania,   Universitary Emergency Central Military Hospital, Bucharest, Romania  3 Academy of Romanian  Scientists, Bucharest,  Romania,   Academy of Romanian Scientists, Bucharest, Romania, Mischianu Dan ,   "Carol Davila" University  of Medicine and Pharmacy, Bucharest, Romania,   Universitary Emergency Central Military Hospital, Bucharest, Romania  3 Academy of Romanian  Scientists, Bucharest,  Romania,   Academy of Romanian Scientists, Bucharest, Romania, Marcu Radu D ,   "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania,   Universitary Emergency Central Military Hospital, Bucharest, Romania, Suceveanu Andra I ,   Ovidius University, Faculty  of Medicine, Constanta,  Romania, Costache Raluca S ,   Universitary Emergency Central Military Hospital, Bucharest, Romania, Pantea Stoian Anca ,   "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania
Published: May 2022

Two major trials, EMPA-REG OUTCOME trial (with Empagliflozin) and CANVAS trial (with Canagliflozin) have demonstrated the beneficial effects of SGLT2 inhibitors in patients with type 2 diabetes at risk for heart failure. SGLT2 inhibitors possess a unique pharmacological profile and have shown a significant reduction of hospitalization for heart failure in diabetic patients, immediately after treatment commencement. It seems that their effects are beneficial both in heart failure with reduced ejection fraction and heart failure with preserved ejection fraction. SGLT2 inhibitors reduce cardiovascular endpoints in patients with diabetes and high cardiovascular risk, most likely through a reduction of heart failure-related events. Empagliflozin treatment exerts beneficial effects on vascular function and central haemodynamics. Various mechanisms seem to contribute to the beneficial effects of SGLT2 inhibitors in heart failure. Taking into consideration their cardiovascular benefits and the number of ongoing trials with these drugs, there is a possibility to expand their indication to nondiabetic patients with heart failure. This review focuses on the newest insights into the beneficial effects of SGLT2 inhibitors on the cardiovascular system.
Renal involvement in primary retroperitoneal tumors
Authors:   Department of Urology, Universitary Emergency Central Military Hospital,  Bucharest, Romania, Mischianu Dan ,   "Carol Davila" University  of Medicine and Pharmacy, Bucharest, Romania,   Academy of Romanian  Scientists, Bucharest, Romania, Iorga Lucian ,   Department of Urology, Universitary Emergency Central Military Hospital,  Bucharest, Romania, Marcu Dragos ,   Department of Urology, Universitary Emergency Central Military Hospital,  Bucharest, Romania  2 ""Carol Davila"" University  of Medicine and Pharmacy, Bucharest, Romania,   "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania, Ciuca Agnes ,   "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania, Bratu Ioana ,   Department of Intensive  Care Unit, Universitary  Emergency Central Military  Hospital, Bucharest,  Romania, Costache Raluca S ,   "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania,   Department of Gastroenterology, Universitary Emergency Central Military Hospital, Bucharest, Romania
Published: May 2022

Retroperitoneal tumors grow quietly and are generally large in size, more than half of them being larger than 20 cm at the time of diagnosis. They usually present several therapeutic challenges because of their rarity, relative late presentation and anatomical location, often in close relationship with several important structures in the retroperitoneal space. Due to intimate relationships with vital organs in retroperitoneum, extensive surgery with en bloc resection of the involved organ is often required, most frequently the kidneys, followed by colon, pancreas and spleen. Malignant tumors have a poor prognosis, the most significant factors regarding survival rates being delayed diagnosis, high histological grade, inoperability due to invasion into vital organs, and a positive surgical border.
Interactive Instructional Reading Materials: A Responsive and Comprehensive Intervention for the Struggling Readers
Authors: Calam Paul John E. , Salinas Kareen Mae M. , Laput Mirla May D.
Published: April 2022

The study was a quasi-experimental research conducted to investigate the effect
of Interactive Instructional Reading Materials: A Responsive and Comprehensive
Intervention to Struggling Readers. The participants of the study were the identified 74
struggling readers from Grades 2 to 10 enrolled during the 2nd quarter SY 2021-2022 at
Tawantawan Integrated School. One group was assigned as control group who was
exposed to plainly printed reading materials while the other one was experimental group
who was exposed to interactive reading materials. This study utilized interactive
instructional reading materials to sustain the interest of the learners as teachers promote a
holistic pedagogical strategy to make learning gratifying, engaging, and effective. The
performance of the learners were measured using their test scores. To determine if the
interactive reading materials influence the reading ability of the learners, the Analysis of
Covariance model (ANCOVA) was utilized at 0.05 level of significance. Results revealed
that the Interactive Instructional Reading Materials helped learners read on their own and
with comprehension.
demise of Democracy in Sri Lanka: A study of the political and economic crisis in Sri Lanka (Based on the incident of the Rambukkana shooting)
Authors: Jayamaha J.H.S.T.
Published: May 2022

This article intends to examine the economic and political crisis in Sri Lanka, especially considering the incident of Rambukkana. The first part of this article describes the background of the economic and political crisis in Sri Lanka, the commencement of protests throughout the country, and further discussed, why ordinary masses came on the street? And what are the reasons behind this situation? Secondly, this article examines the incident of the ‘Rambukkana’ shooting which happened on 19th April 2022. The end of this article indicates the debt trap and failed policies of the current government.
Voices in Texts and Contexts
Authors: Yamaguchi Toshiko , Mohd Jan Jariah , Kaur Sheena
Published: April 2022

Voices in Texts and Contexts presents different perspectives of “voice”, a concept emerging from language choices, social and cultural phenomena, and psychology. In weaving a tapestry of linguistic experiences, from analyses of language phenomena including localised English to explanations of human behaviour, this book offers insights into how we use language, construct discourse, and express ourselves in light of selected texts and specific contexts.
Entwining Bridging Activities, the EEE framework, and Coup in a 6th grade advanced EFL writing class
Authors: Rasmussen Mark
Published: April 2022

Choose teaching theories, practices, and materials that build towards a core pedagogical goal. Give students plenty of opportunities to explore and participate in target discourses. Build conceptual knowledge about those discourses. #llp #socioculturaltheory
COMPARISON OF MARGINAL ADAPTATION OF DIFFERENT FRAMEWORK MATERIALS BEFORE AND AFTER CEMENTATION: AN IN VITRO STUDY
Authors: ÇALIŞKAN Cevdet , DEMİRCİ Fatih , BİRGEALP ERDEM Merve
Published: April 2022

Purpose: This study aimed to compare the marginal adaptation of different framework materials polyetheretherketone (PEEK), zirconia, and cobalt-chromium (Co-Cr) through direct metal laser sintered (DMLS) and conventional casting (CC) in fixed prosthetic restorations.
Materials and Methods: A total of 80 stainless steel dies were embedded in silicone molds, and the master models obtained were divided into four groups (n=20): PEEK, zirconia, Co-Cr through DMLS and CC frameworks. The vertical marginal gap was measured by stereomicroscope at ×20 magnification. In addition to descriptive statistics in the evaluation of data, one-way ANOVA was used with the post hoc multiple comparison test Tamhane’s T2, as the data were normally distributed and variances differed according to the Kolmogorov–Smirnov and Shapiro–Wilk tests.
Results: There was a statistically significant difference in vertical marginal gap before and after cementation in all groups (p<0.05).
Conclusion: Before and after cementation, vertical marginal gap values of laser sintered Co-Cr, zirconia, and PEEK frameworks were clinically acceptable.
Keywords: PEEK; Marginal Adaptation; Laser Sintered Co-Cr; Zirconia; Framework
The application of artificial intelligence in gastrointestinal endoscopy: a state-of-the-art review
Authors: Zhang Chenxia , Wu Lianlian
Published: April 2022

Endoscopy is an important tool for detecting and diagnosing digestive diseases. However, the performance of endoscopists varies, which significantly impacts the health outcomes of patients. In recent years, with the continuous development of science and technology, artificial intelligence (AI) has also set off a new wave. Nowadays, AI has been widely studied in the medical field and has shown great potential, especially in gastrointestinal endoscopy. The application of AI in endoscopy mainly includes the detection of lesions, classification of diseases, selection of best therapy, prognosis judgment, quality control, etc. What's more, the effectiveness and safety of the application of AI in gastrointestinal endoscopy have been confirmed in clinical trials. In this paper, we review the current research status and future development of AI in gastrointestinal endoscopy. Core Tips: Endoscopy is an important tool for detecting and diagnosing digestive diseases. However, the level of endoscopists varies, which significantly impacts the health outcomes of patients. In recent years, with the continuous development of science and technology, artificial intelligence (AI) has also set off a new wave. AI is increasingly widely used in the medical field nowadays and has shown great potential, especially in gastrointestinal endoscopy. The application of AI in endoscopy mainly includes the detection of lesions, classification of diseases, selection of best therapy, prognosis judgment, quality control, etc. What's more, the effectiveness and safety of the application of AI in gastrointestinal endoscopy have been confirmed in clinical trials. In this paper, we review the current research status and future development of AI in gastrointestinal endoscopy.
Impelementasi Disiplin Kerja Dan Produktivitas Kerja Perspektif Ekonomi Islam
Authors: Aini Rija , Sudiarti Sri
Published: April 2022

This study aims to analyze and determine the implementation or application of work discipline and work productivity in the Regional Office of the Ministry of Religion of North Sumatra Province. This study uses a descriptive approach with qualitative methods that use interviews, observation, and documentation as a technique to obtain research data. The subjects in this study were employees who worked in the office of the Ministry of Religion of North Sumatra Province. The results of the study explain that the implementation of work discipline which includes indicators of attendance, compliance with work regulations and standards, as well as a high level of vigilance and then work productivity variables with indicators of ability, results achieved, morale, self-development, quality and efficiency have been implemented entirely. by employees with a good level of assessment to quite good in its implementation in the field. Islamic economics in interpreting work is not just to meet the needs of life but as a form of existence, and self-servitude as a human to Allah Swt
Kinerja Lingkungan, Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Intervening
Authors: Habib Siregar Farhan , Syahyunan Syahyunan , Miraza Zuwina
Published: April 2022

company size on financial performance through corporate social responsibility either directly or indirectly in mining companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used is obtained from the company's financial statements that have been audited on the Indonesia Stock Exchange during the study period. The analytical method used is descriptive analysis, testing the assumptions of the hypothesis test model. The population of this study are mining companies for the 2017-2020 period, which totaled 50 companies. The sample in this study amounted to 15 companies. The results of this study indicate that environmental performance has a positive and significant effect on company performance, environmental costs have a negative and significant effect on company performance, company size has a negative and insignificant effect on company performance, corporate social responsibility has a negative and insignificant effect on company performance, and environmental performance has a negative effect. and not significant to the company's performance through corporate social responsibility, environmental costs have a positive and insignificant effect, the size of environmental companies has a negative and insignificant effect on company performance through corporate social responsibility.
Enseñanza y Formación
Authors: Montenegro Mora Luis Alberto , Torres Mesías Jaime Álvaro , Muñoz Burbano Zulman Estela , Narváez Gómez María Alejandra , Vera Hernández Adriana Paola , Ortega Rojas Alexander , Guzmán Escobar Leidy , Angola Mejía Nassoli , Santacruz Andrade Tania
Published: May 2022

La obra Enseñanza y formación. Tres experiencias investigativas sobre las ciencias, el ámbito educativo y la relación familia – escuela, tiene varias particularidades que hacen de su lectura una aproximación real desde la perspectiva investigativa de tres asuntos de gran interés para el campo de la educación: el primero, está referido a la enseñanza de las ciencias naturales, donde se indaga sobre los errores conceptuales que hacen parte del quehacer docente en esta área, y destacan aquellas situaciones, imaginarios, narrativas, experiencias que les determinan; el segundo, se refiere a los estilos de enseñanza pero desde un enfoque plural pedagógico, que intenta dar alguna posible explicación sobre la efectividad, asertividad, significado y pertinencia de las maneras como el docente enseña y que tanto se aprende; y finalmente el tercero, que si bien trata el asunto de la enseñanza, se enfoca en el proceso de formación a partir de la interacción familia y escuela. De este modo, la investigación relatada y presentada de manera prolija en estas tres experiencias que componen la obra, incitan claramente a la reflexión pedagógica, especialmente, en lo referido al quehacer docente, donde el conocimiento disciplinar y pedagógico del mismo se hacen indispensables al momento de enseñar, de igual manera, en las acciones que implican los procesos pedagógicos y formativos, no solo en el aula de clases, sino aquellos que extramuralmente hacen parte de las prácticas formativas de los estudiantes. Así las cosas, esperamos que estos relatos como frutos de investigación sean insumos que permita una comprensión y entendimiento mejor de los procesos de enseñanza, aprendizaje, formación y desarrollo, que estamos viviendo en los contextos escolares, desde los niveles iniciales hasta la educación superior.
Fermentative products and bacterial community structure of C4 forage silage in response to epiphytic microbiota from C3 forages
Authors: Wang Siran , Shao Tao , Li Junfeng , Zhao Jie , Dong Zhihao
Published: April 2022

Objective: The observation that temperate C3 and tropical C4 forage silages easily produce large amounts of ethanol or acetic acid has puzzled researchers for many years. Hence, this study aimed to assess the effects of epiphytic microbiota from C3 forages (Italian ryegrass and oat) on fermentative products and bacterial community structure in C4 forage (sorghum) silage.Methods: Through microbiota transplantation and γ-ray irradiation sterilization, the irradiated sorghum was treated: i) sterile distilled water (STSG); ii) epiphytic microbiota from sorghum (SGSG); iii) epiphytic microbiota from Italian ryegrass (SGIR); iv) epiphytic microbiota from oat (SGOT).Results: After 60 days, all the treated groups had high lactic acid (>63.0 g/kg dry matter [DM]) contents and low pH values (<3.70), acetic acid (<14.0 g/kg DM) and ammonia nitrogen (<80.0 g/kg total nitrogen) contents. Notably, SGIR (59.8 g/kg DM) and SGOT (77.6 g/kg DM) had significantly (p<0.05) higher ethanol concentrations than SGSG (14.2 g/kg DM) on day 60. After 60 days, Lactobacillus were predominant genus in three treated groups. Higher proportions of Chishuiella (12.9%) and Chryseobacterium (7.33%) were first found in silages. The ethanol contents had a positive correlation (p<0.05) with the abundances of Chishuiella, Acinetobacter, Stenotrophomonas, Chryseobacterium, and Sphingobacterium.Conclusion: The epiphytic bacteria on raw materials played important roles in influencing the silage fermentation products between temperate C3 and tropical C4 forages. The quantity and activity of hetero-fermentative Lactobacillus, Chishuiella, Acinetobacter, Stenotrophomonas, Chryseobacterium, and Sphingobacterium may be the key factors for the higher ethanol contents and DM loss in silages.
Whole-genome resequencing reveals domestication and signatures of selection in Ujimqin, Sunit, and Wu Ranke Mongolian sheep breeds
Authors: Wang Hanning , Zhong Liang , Dong Yanbing , Meng Lingbo , Ji Cheng , Luo Hui , Fu Mengrong , Qi Zhi , Mi Lan
Published: April 2022

Objective: The current study aimed to perform whole-genome resequencing of Chinese indigenous Mongolian sheep breeds including Ujimqin, Sunit, and Wu Ranke sheep breeds (UJMQ, SNT, WRK) and deeply analyze genetic variation, population structure, domestication, and selection for domestication traits among these Mongolian sheep breeds.Methods: Blood samples were collected from a total of 60 individuals comprising 20 WRK, 20 UJMQ, and 20 SNT. For genome sequencing, about 1.5 μg of genomic DNA was used for library construction with an insert size of about 350 bp. Pair-end sequencing were performed on Illumina NovaSeq platform, with the read length of 150 bp at each end. We then investigated the domestication and signatures of selection in these sheep breeds.Results: According to the population and demographic analyses, WRK and SNT populations were very similar, which were different from UJMQ populations. Genome wide association study identified 468 and 779 significant loci from SNT vs UJMQ, and UJMQ vs WRK, respectively. However, only 3 loci were identified from SNT vs WRK. Genomic comparison and selective sweep analysis among these sheep breeds suggested that genes associated with regulation of secretion, metabolic pathways including estrogen metabolism and amino acid metabolism, and neuron development have undergone strong selection during domestication.Conclusion: Our findings will facilitate the understanding of Chinese indigenous Mongolian sheep breeds domestication and selection for complex traits and provide a valuable genomic resource for future studies of sheep and other domestic animal breeding.
Treaty-Based Nondiscrimination: Now You See It Now You Don't
Authors: Goldberg Sanford H. , Glicklich Peter A.
Published: May 2022

A broad nondiscrimination provision appears in every income tax treaty that the United States has entered into in the last quarter century. The nondiscrimination article of these treaties purports to prohibit discriminatory taxes levied against foreign nationals or their businesses. However, some distinctions have always been permitted, based on the fact that domestic and foreign taxpayers are not similarly situated because different taxing jurisdictions are concerned. The problem is that it is difficult to articulate a consistent and rational standard to apply to determine when proscribed discrimination is present.The language used in a typical U.S. nondiscrimination provision, such as Article 24 of the 1981 U.S. Model Income Tax Treaty (the "1981 U.S. Model"), can be traced to the 1963 draft model convention published by the Organization for Economic Cooperation and Development Committee on Fiscal Affairs, Draft Double Taxation Convention on Income and on Capital (the "1963 OECD Model"). The 1977 draft of the Organization for  Economic Cooperation and Development Model Double Taxation Convention on Income and on Capital (the "1977 OECD Model") includes a similar provision as its Article 24. Both the 1963 OECD Model and the 1977 OECD Model have been instrumental in guiding development of the language of bilateral income tax treaties. Copies of Article 24 of the 1981 U.S. Model and of Article 24 of the 1977 OECD Model are attached as Appendix A and Appendix B.
Tax Amnesty: An Old Debate as Viewed From Current Public Choices
Authors: Moran Gerald P.
Published: May 2022

The Clinton administration arrived with specific, well-advertised goals: job creation, a comprehensive national health care program, economic recovery and a commitment to reduce the constantly increasing federal deficit. There is no question that President Clinton has established these policy objectives as the primary criteria upon which he desires his forthcoming leadership efforts to be judged by the electorate. Success on these domestic issues would enhance his position for re-election in 1996, and would merit well-deserved respect for leadership and judgment. Whether all of these separate but related goals can be achieved within both the short and long term, without being counter-productive to each other, presents one of the more intriguing enigmas faced by the administration.Job creation and a comprehensive national health care program will necessarily consume more revenue in the short term. Consequently, the federal deficit will increase unless new resources are found to pay the costs of these programs and unless acquisition of such resources does not significantly impair the economic recovery in progress. Indeed, the current economic recovery can, on its own, deliver significant dividends. Nevertheless, the search for resources will be one of the more consuming and politically sensitive issues facing President Clinton. The new resources may be generated by any of the following items: (I) a cut in government expenditures, including mandatory programs; (2) an economic dividend generated  through restructuring of the health delivery system; and (3) an increase in tax revenues. Notwithstanding the anticipated economic dividend to be generated from the restructuring of a health delivery system, it is likely that only cuts in federal expenditures coupled with increased tax revenues will provide the funds necessary to attain and sustain President Clinton's goals as laid out in his State of the Union Address.
Tax Aspects of REMIC Residual Interests
Authors: Brunt Kirk Van
Published: May 2022

With the creation in 1986 of the "real estate mortgage investment conduit" (REMIC), there came into existence a new type of financial instrument, the REMIC residual interest, the economics and tax treatment of which are quite unlike those of any other financial instrument. The REMIC residual interest is a unique creature of the tax laws and exists only because the tax laws say it must, and not because there is a particular demand for such instruments in the marketplace. Moreover, residual interests are intensely regulated by arcane and complicated tax rules that are designed principally to maximize a holder's tax liability. Yet, REMIC residual interests are a staple of the mortgage-backed securities marketplace today-a marketplace that has become gargantuan in recent years. The raw number of residual interests and their prevalence in the portfolios of sophisticated investors and securities dealers can only increase steadily as more and more mortgages are pooled into REMICs. Accordingly, it is appropriate to examine the complex tax rules associated with residual interests, particularly since these rules are relevant not only to the holder of a residual interest, but also to the REMIC itself, and therefore indirectly to the holders of regular interests in the REMIC.This Article provides a comprehensive analysis of the tax issues associated with creating, issuing, holding and trading REMIC residual interests. This far ranging inquiry is necessary because REMIC residual interests are a novelty and do not fit within, nor are they readily analogized to, normal tax concepts and rules that apply to other financial instruments. For example, the tax laws have spent many decades working out the appropriate treatment of debt and equity, and how to distinguish between the two. And in recent years the tax laws have become increasingly adept at untangling the tax treatment of various derivative financial instruments, such as notional principal contracts. Yet, the REMIC residual interest is neither debt, equity, option nor notional principal contract-although it has points of similarity to each of these-and consequently it has the fortune or misfortune of entering the marketplace with no applicable tax common law to help establish the appropriate tax treatment. As a result, although a handful of specific provisions in the REMIC rules resolve a great many issues, the tax treatment of residual interests is unsettled in a number of important respects.This Article seeks to catalogue the tax aspects of residual interests and, in doing so, to identify the open issues, address the relevant tax policy considerations, and suggest possible solutions.
Commentary on Return Preparer Obligations
Authors: Lang Michael B.
Published: May 2022

This paper was originally written for the Second Invitational Conference on Professionalism in Tax Practice, which was scheduled to be held in Washington in January 1996 under the sponsorship of the American Bar Association Section of Taxation, the American College of Tax Counsel, the American Institute of Certified Public Accountants, the National Association of Enrolled Agents, the National Association of Tax Practitioners, the National Society of Public Accountants, and the Tax Executives Institute. The Conference was postponed because of the Blizzard of 1996.Copyright © 1996 by Michael B. Lang.Our income tax system requires that taxpayers report their income annually and assess the correct amount of tax on this income. This selfassessment system, however, depends on taxpayers ferreting out the provisions of the tax law that apply to them and properly applying those provisions to their factual situations. The immensity and complexity of the tax law and the difficulty of applying even apparently clear legal provisions to complex sets of facts (the most difficult lesson in law school for the typical law student) make this process impossible for many taxpayers. As a result, they turn to tax professionals for assistance in preparing tax returns.These professionals generally fall into one or more of four groups: (1) lawyers licensed to practice law in at least one state or the District of Columbia (licensed lawyers); (2) certified public accountants (CPAs); (3) those admitted to practice before the IRS under the provisions of Circular 230; and (4) "income tax return preparers," as defined in section 7701 (a)(36 (return preparers). Professionals in each category are subject to their own set of practice standards. Many professionals in the tax field are members of more than one group and thus subject to multiple sets of standards. For example, licensed lawyers or CPAs may be subject to their respective state regulatory authorities, Circular 230 (because they are admitted to practice before the IRS), and the statutory provisions affecting return preparers.Once the taxpayer seeks the help of a professional, several difficulties inevitably mar the return preparation process. First, although the professional should be more skilled at finding the tax law relevant to the taxpayer's situation, the professional's knowledge of the facts underlying the taxpayer's tax situation depends entirely on the information known to and conveyed by the taxpayer. The way in which the professional inquires about the facts may influence how the facts are reported by the taxpayer. Hence, the taxpayer's response is a function of the professional's inquiry. Furthermore, the taxpayer may deliberately slant the facts in the hope of reducing her tax, or simply fail to report all of the relevant facts because of misunderstanding, misperception, forgetfulness, or the like. These considerations raise the prospect that a return prepared by even the most assiduous professional may be less accurate than what a well-informed, well-intentioned taxpayer might have prepared independently.
Use and Abuse of Section 704(c)
Authors: Cunningham Laura
Published: May 2022

It is basic to income taxation that each taxpayer should be taxed on his or her economic income and that only taxpayers who suffer economic losses should derive tax benefits therefrom. While these tenets are easily stated, they are difficult to enforce, particularly in the partnership setting where lines between the economic interests of partners are often blurred. The substantial economic effect rules of section 704(b) strive mightily to constrain partners' ability to shift income and losses in a manner inconsistent with the partners' economic arrangement. Nevertheless, when a partner contributes property to a partnership, the possibility exists that some of the gain or loss inherent in that property may be shifted from the contributor to the other partners. No gain or loss is recognized at the time of the contribution, and the partnership, as new owner of the property, takes the contributor's basis. Thus, upon any subsequent sale of the property, the gain or loss, including gain or loss inherent in the property when contributed, is generally treated as that of the partnership entity and, absent a special rule, would be divided amongst the partners.This shifting of gain or loss was tolerated before 1984. Under section 704(c), partners were permitted to agree that the subsequent gain or loss would be reported by the contributing partner, but this treatment was never mandatory. Moreover, the regulations under section 704(c) contained rules constraining that agreement, the most significant of which came to be known as the "ceiling rule," providing that the gain or loss allocated to the contributing partner could not exceed the partnership's entire gain or loss on the sale. When the ceiling rule applied, precontribution gain or loss was effectively shifted to the noncontributing partners in spite of the partners' agreement to the contrary.
More on Accounting for the Assumption of Contingent Liabilities on the Sale of a Business
Authors: Crane Charlotte
Published: May 2022

In his article "Assumption of Contingent Liabilities on Sale of A Business," which appeared in this journal last year, Professor Daniel Halperin ably describes the stakes involved in properly accounting for contingent liabilities assumed by a buyer in asset acquisitions. His primary conclusion is that a buyer of a business who assumes contingent liabilities should not be allowed, as some have urged, a deduction upon payment on these liabilities. Although I agree with much of Professor Halperin's analysis and almost all of his conclusions, I disagree with some of his underlying assumptions about the universal nature of contingent liabilities.Professor Halperin's analysis relies heavily on the related underlying assumptions that (1) there is always a legitimate reason for deferring a deduction until the person to whom the contingent liability is owed has been identified and that person has taken the amount into income and (2) more often than not, the expected value of the payments to be made on the liability can reasonably be valued in advance. If either of these assumptions is unfounded, the problems posed by contingent liabilities are more difficult than Professor Halperin's analysis might suggest, although his ultimate resolution of the situation may nevertheless be the best one available.This comment will explore Professor Halperin's underlying assumptions regarding contingent liabilities and examine the stakes involved in fashioning tax accounting rules that rely upon them. It will attempt to demonstrate that at least some liabilities, including some contingent liabilities, are different from the liabilities upon which Professor Halperin's analysis is based. This difference may not easily be accommodated in an income tax based on realization. Nevertheless, this difference may undermine both the assumption that there is a legitimate reason for deferring a payor's deduction until the ultimate payee is known and has been taxed, and may make it substantially more difficult to establish an appropriate value for theliability in advance of payment.
Partnership Distributions: Options for Reform
Authors: Burke Karen C.
Published: May 2022

The rise of new forms of limited liability business entities, coupled with changes in the federal tax rules for classifying such entities, has precipitated an influx of businesses that are treated as partnerships for federal tax purposes. Some commentators welcome what they perceive as a process of de facto integration that promises eventually to make an elective regime of pass-through taxation available for all nonpublicly-traded businesses. To the extent that the partnership model, as currently embodied in Subchapter K, represents a coherent and well-functioning body of law, such a sanguine view may be justified. However, as the preliminary work of the American Law Institute (ALI) project on pass-through entities suggests, the intricate provisions of Subchapter K may be "dysfunctional" in important respects.Indeed, Subchapter K may have reached an important turning point. The 1954 Code drafters stressed simplicity and flexibility while allowing partners considerable latitude in allocating tax benefits and burdens among themselves. With the benefit of hindsight, this tolerant attitude toward shifting tax consequences among partners appears to undermine broader tax policy goals. Concern about the flexibility of partnership taxation-particularly the ease of entry and exit-has led some partnership reformers to veer in the opposite direction. Recent legislative attempts to confine the broad nonrecognition policy of section 72 1-especially with respect to contributions of property with built-in gain or loss, disguised sales, and distributions of previously contributed property-signal Congressional ambivalence about Subchapter K's unrivaled flexibility.
Taxation of Electronic Commerce: Federal Income Tax Issues in the Establishment of a Software Operation in a Tax Haven
Authors: Tillinghast David R.
Published: May 2022

The advent of the Internet and other electronic means of conducting commercial transactions has created a new galaxy of ways to structure business operations and a concomitant range of novel tax issues. It is commonly said that, because of the diminished need for a vendor to have a physical presence in the country of the customer, one of the likely effects of electronic commerce will be to shift revenues away from source jurisdictions and towards residence jurisdictions. In fact, this may be only partially true. Income may be shifted away from the customers' countries all right, but into a tax haven jurisdiction rather than into the enterprise's home jurisdiction. A major issue for enterprises that use the Internet and their residence tax jurisdictions, therefore, will be whether controlled foreign corporation or similar legislation will operate to impose tax on any revenues that are shifted in this manner.The purpose of this paper is to consider how a hypothetical business operation structured to operate in a tax haven might be treated under United States federal income tax law, both under provisions taxing income at the source and under provisions taxing U.S. persons on tax haven income of foreign corporations, and then to reflect on what, if anything, this tells us about the need for change. Because the Internal Revenue Service has issued a regulation discussed below, specifically characterizing income derived from transactions in computer software (and not other types of transactions in electronic commerce), the paper will focus on a company delivering software over the Internet; but many of the issues presented will arise in the case of other Internet providers.