bluuebunny/crossref_metadata_2025 huggingface dataset:
Due Diligence in Verifying Counterparties in Order to Deduct VAT
Authors: Kopyściański Marek
Published: August 2021

Considerations on exercising due diligence while verif ying their counterparties by taxable persons for the purposes of settling VAT should be, as a matter of priority, related to one of the fundamental rights pertaining to VAT. The primary right arising from the Council Directive 2006/112/EC is a right to deduct the input tax which may be limited by member states only in exceptional situations. Neither Polish nor the European Union legislation define the concepts of “due diligence” and “good faith”. While making a specific assessment of facts, they ensure so called interpretation margin that makes it possible to take non-legal criteria significant for business operations into account. Defining the concepts of due diligence or good faith in a precise manner without evoking controversy seems to be impossible in the process of the application of the law. Due diligence should be suggested to be understood as the regular merchant’s commonly adopted diligence that is related to, inter alia, the conviction that goods are not provided or a service is not performed by a person intending to “bypass” tax law provisions.
Multi-Annual Planning of Public Budgets as a Way of Rationalising Public Expenditure
Authors: Kozieł Michal
Published: August 2021

Multi-annual planning is an essential tool in public finance law for the efficient management of public funds. The management by one-year budget should be accompanied by future planning exceeding one calendar year. Such planning is being made at the present time to a certain extent; however, the fulfilment of long-term plans, which cannot be enforced, can be perceived as the basic defect, which means that long-term plans are not obligatory for the next calendar year. The aim of this article is to determine whether, and if so, how it affects the rationalisation of public expenditure, a process that should lead to the efficient and economical use of public funds.
Development of the Regulation of Insurance Intermediaries in the Czech Republic
Authors: Krügerová Martina
Published: August 2021

In the insurance market, various distribution channels can be selected to distribute an insurance coverage. The selection of those channels depend on many factors and specific criteria. The insurance intermediaries represent the main channel for external distribution channels (also called the intermediary channel). The aim of this article is to summarise the legal regulation of insurance intermediaries and to show changes in the development of registered intermediaries.
Tax Rulings in Poland – Wealth or Crisis?
Authors: Morawski Wojciech
Published: August 2021

The article addresses the issues of significance and practice of applying the provisions concerning tax interpretations in Poland. This issue is presented in the context of global trends, especially in the law of the European Union. It demonstrates a great development of the number of issued individual interpretations of tax law in Poland until the year 2007, and their subsequent significant regression, both in terms of the number and practical significance for taxpayers. The article points to problems resulting from the development of the system of individual interpretations in the tax law.
Sovereign Green Bond Market – A Comparative Analysis
Authors: Mosionek-Schweda Magdalena
Published: August 2021

Green bonds have become basic instruments considered sources of green projects financing. The green bond market is relatively new as it was inaug urated in 2007, however, its rapid development has recently been observed. The aim of this paper is the analysis of sovereign green bonds, as well as the comparison and assessment of profitability, price changes and the structure of investors of these instruments. The analysis includes all green bonds issued by governments until the end of June 2018. The study adopted a hypothesis that there are significant differences in the parameters and yield of sovereign green bonds.
Permanent Establishment – New Concept
Authors: Novoa César García
Published: August 2021

The permanent establishment is an essential concept in International Tax Law. The traditional definition was based on the existence of a fixed place of business. At present, the new economy requires a change in the concept of permanent establishment. The topic of permanent establishment is based today on the so-called sufficient economic presence. The European Union is working on the definition of a permanent digital establishment.
Exemption of Polish Local Government Units and their Unions from Corporate Income Tax – The Fundamentals, Evolution of Solutions and Legal Framework
Authors: Małgorzata Ofiarska
Published: August 2021

Local government units and their unions as income earning legal entities are subject to the provisions of the Act on corporate income tax. Being subject to income tax law translates also to the opportunity of benefiting from tax privileges established by the law. The establishment and application of tax preferences on income of local government units and their unions is an important instrument in supporting their efforts to perform important – in social and economic terms – public tasks. Tax privileges also serve an important protective function with regard to the public funds being managed by local government units and their unions. To ascertain the fundamentals and the scope of the regulatory law regarding subjective and objective tax exemptions addressed to local government units and their unions, as well as the way in which these regulations evolve, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of tax exemption and the need for strict interpretation thereof was proven to be correct. The inability to apply such exemptions in metropolitan unions, which can be interpreted as discriminatory, was evaluated critically. Moreover, it has been proven that the provision of statutory income tax exemption thresholds to local government units and their unions is an overly complicated process since the Act income tax incorporates references to the provisions of the Act on the income of local government units which do not conclusively determine the revenue sources of these entities.
Evolution of the Taxation of Wind Power Plants in the Polish Tax Law
Authors: Pahl Bogumił , Mariański Michał
Published: August 2021

The general purpose of the article is to present in a comparative perspective how the principles of the taxation of wind power plants have evolved. In the Polish tax law, over the past several years, the legislature has undertaken considerable efforts to modify those principles. The lack of the stability of tax legislation may prove to be one of the main reasons for discouraging economic operators from pursuing such investments. Most evidently, the lawmakers do not have a clear vision of a coherent and permanent legal framework in this aspect. The purpose of this article is to present how the principles of the taxation of wind power plants in Poland have evolved. Perhaps the wider experience of other European countries in this regard will help to develop a model of the taxation of wind power plants not only in Poland but also in other East and Central European Union Countries.
The European Union Budget Revenues after Brexit
Authors: Reiwer-Kaliszewska Anna
Published: August 2021

This paper discusses legal and financial aspects of Brexit with a main focus on conditions needed for efficient generation of the revenues of the European Union. The paper is not definitive as Brexit negotiations are not complete yet; it aims to provide an update of legal changes that shape the ability of the European Union to maintain the revenue side of the Multiannual financial framework 2014–2020. The primary purpose of this contribution is to confirm or disprove the hypothesis that in effect of Brexit the European Union will lose the revenues and that new reforms concerning new revenues are necessary. To achieve the abovementioned goal, it will be necessary to describe the issue of the revenues of the European Union and then estimate the amount that will lack in the EU’s budget after Brexit.
European Monetary Fund – A Further Step towards Completing the Economic and Monetary Union?
Authors: Schweigl Johan
Published: August 2021

In this paper, the author focused on two areas. First he outlined the development of the financial assistance funds in Europe. Moving from EFSF and EFSM through ESM all the way to EMF was a long path. Will the EMF be a further step towards completing the economic and monetary union of the EU? It is the question the author tried to answer in the first part of the paper. Secondly, the author considered the position the EMF and the financial assistance funds have within the branch of financial law. Mainly, he tried to find answers to the question in which sub-policy within the public financial policy the financial assistance policy of the states (of the EU) belong and whether the public financial funds are rather of fiscal or non-fiscal nature. Having presented possible answers to these questions, the author expressed his hopes to instigate discussion among the financial law scholars on this topic.
Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?
Authors: Sejkora Tomáš
Published: August 2021

This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant information between tax and AML authorities begins to occur. The example is the well-known directive DAC 5 and its transposition into the national legal orders which initiated the discussion about the nature of the confidentiality of the lawyer and the attorney–client privilege once again. This contribution therefore analyses the new obligation imposed on attorneys by the law implementing DAC 5 in the Czech Republic. The used scientific methods are description, analysis, induction and deduction.
From Violation of the Budgetary Discipline to the Principle of Proportionality within the Assessment of the Levy for this Violation
Authors: Snopková Petra
Published: August 2021

This contribution deals with the problem of violation of the budgetary discipline and with the associated necessity of application of the principle of proportionality within the assessment of the levy for this violation. The main aim of this contribution is to confirm or disprove the hypothesis whether the correct approach of the application of the principle of proportionality has been chosen in the Czech legal order when assessing the amount of the levy for a violation of budgetary discipline, taking into account the situation regarding the reporting of irregularities in the violation of the subsidy conditions.
The Exchange of Tax Information as Exemplified by the Panama–Argentina Case
Authors: Wróblewska Małgorzata
Published: August 2021

Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of information in tax matters. This issue was presented in the case of Panama–Argentina and introduces the OECD and the WTO points of view. The main aim of the contribution is to confirm or disprove a hypothesis that the OECD regulations in the field of tax exchange information are global and coherent with the WTO law. The scientific methods of analysis, synthesis and comparison have been employed.
Tax on Extraction of Certain Minerals and the Mining Fee as a Category of Budget Revenue in Poland
Authors: Zawadzka Patrycja
Published: August 2021

The subject of this article is to present the general principles concerning the operation of tax on certain minerals extraction (also called mining tax) and mining fee in Poland. The purpose of the study is to determine the extent to which the indicated public impositions related to the extraction of certain minerals supply the state budget or the municipality budget, respectively, and to assess the current legal situation in Poland in this respect. The basic research method is the analysis of legal sources, taking into account the views of the doctrine, and the analysis of statistical data on budget revenues.
Ability-to-pay Principle and the Structure of Personal Income Tax in Poland (Selected Issues)
Authors: Zieliński Robert
Published: August 2021

The ability-to-pay principle is one of the two principles that legitimise the collection of taxes. It pertains to the correct distribution of the tax burden that gives rise to a great deal of controversy and disputes in the theory and practice of financial law. The objective of this article is to demonstrate whether the Polish legal structure of personal income tax enables the distribution of tax burdens among citizens in accordance with this principle.
Ekranowe życie. W kręgu filmowej biografistyki
Authors: Durys Elżbieta
Published: August 2021

Filmowe biografie cieszą się wśród widzów niemalejącą popularnością. Ich status pozostaje jednak paradoksalny. Twórcy kręcą je, wyraźnie dystansując się od formuły, a badacze unikają teoretyzowania na ich temat. W artykule wskazano i omówiono wiele kwestii związanych z biopikiem jako gatunkiem filmowym, które nie są zauważane lub pomija się je w refleksji krytycznej. Dotyczą one definicji, charakterystyki, wewnętrznego zróżnicowania formuły, wypracowanych cykli, odniesień do innych gatunków czy kultywacji idei Wielkiego Męża. Przywołanie i naświetlenie ich pozwoli dostrzec mniej znane konteksty funkcjonowania filmowej biografistyki.
Wyspa ruin. Pęknięty pejzaż Hashimy
Authors: Kita Barbara
Published: August 2021

Tekst jest propozycją spojrzenia na Hashimę jako na wyspę, która generuje podwójne pęknięcie: jest to pęknięcie na pejzażu morskim oraz skaza, którą stanowi sama wyspa-ruina. Autorka bierze pod uwagę uwarunkowania historyczne wyspy, czas jej rozwoju i teraźniejszość miasta ruin. Szybkie wysiedlenie i rozpad olbrzymich budynków oraz osieroconych przedmiotów codziennego użytku skazuje to miejsce na zanikanie. Przeciwdziałają temu inicjatywy artystyczne, w których twórcy starają się upominać o przeszłość i teraźniejszość Hashimy, wykorzystując ruiny jako element dyskursu pamięci, śladu, znikania i uobecniania byłych mieszkańców. Skumulowane obrazy, toposy przenoszone przez twórców, utrwalane na nośnikach medialnych, wyraźnie wskazują potrzebę rozprawienia się z tą przestrzenią pustki i ruiny, oraz swego rodzaju balsamowania czasów minionych.
Po drugiej stronie granicy – filmowy los prowincji górnośląskiej
Authors: Guzek Mariusz
Published: August 2021

Pisanie o specyfice regionalnej kultury filmowej jest nieraz trudniejsze niż próba ujęcia kinematografii narodowej, a jeśli jest to region o tak skomplikowanej tożsamości jak Śląsk w pierwszej połowie XX w., to zadanie takie stanowi prawdziwe wyzwanie metodologiczne. Wiąże się bowiem z czasochłonnymi kwerendami umożliwiającymi podjęcie wysiłku rekonstrukcyjnego; wymaga też rozpoznania kwestii wynikających z różnego rodzaju napięć: narodowościowych, politycznych, geopolitycznych, wreszcie towarzyskich czy rodzinnych. Urszuli Biel udało się zrealizować to wszystko z naddatkiem. Jej książka Kultura filmowa prowincji górnośląskiej. Kina, właściciele, widzowie (2020) stanowi dopełnienie projektu sprzed dwóch dekad – publikacji Śląskie kina między wojnami (2002). Obie pozycje tworzą niemal kompletną narrację, co w rodzimej regionalistyce filmoznawczej jest zjawiskiem bez precedensu.
Komiks undergroundowy i animacje. Rozmowa z Krzysztofem Ostrowskim
Authors: Kaniecki Przemysław
Published: August 2021

Krzysztof Ostrowski, artysta komiksowy, realizator teledysków i twórca filmu dokumentalnego z animowanymi wstawkami Łódź 1993-2001, komentuje techniczne oraz artystyczne inspiracje wykorzystane w swoich pracach. Wywodzi je przede wszystkim z komiksu awangardowego. Jego zdaniem komiks i animacja oparta na klatkach kluczowych są bliskimi sobie mediami.
Atrial Fibrillation: Are Associated Risk Factors Surrogates for an Inflammatory State?
Authors: Samuels Curtis D
Published: August 2021

Today’s understanding of the inflammatory process has evolved far beyond what was initially described by Celsus in the 1st Century A.D [1]. Terms like oxidative stress, reactive oxygen species (ROS), cytokines, and fibrosis have been thrown around in everyday scientific discussions for some time now. Well-known pathways of the “inflammatory state” have underpinned many common cardiovascular diseases such as the atherosclerotic process. However, there are less recognized entities where inflammation seems to play a key role in their mechanisms of origin. The concept of inflammation in atrial fibrillation (AF) is not a novel one, but this characteristic of its pathophysiology seems to have been overshadowed by the inherent dangers of its complications. More emphasis has been placed instead on its associated risk factors, which alone, or in combination, contribute to the development of AF. The risk factor burden and the arrhythmia it produces are generally considered uniform in a presentation in most studies. Some researchers, however, allude to ethnic or racial differences in AF [2,3]. This small retrospective study of an Afro-Mestizo Caribbean cohort of patients with AF will corroborate findings of associated risk factors with those commonly encountered globally in predominantly White populations. It will also point out, through numerous bibliographical references, how an “inflammatory state” may be identified in each AF-associated risk factor. If it holds true that the whole is nothing more than a sum of its parts, we should then accept the oversimplified view that AF, like atherosclerosis, is indeed inflammatory in nature. To this end, a fresh focus could be placed on new upstream therapeutic opportunities designed to complement our current downstream interventions, in an effort to prevent the occurrence and recurrence of AF.
Assessing the Impact of Terrorism on African Tourism Demand
Authors: Fauzel Sheereen , Seetanah Boopen
Published: August 2021

Many African states are relying on or have identified tourism to accelerate their growth and the continent has become the world’s second fastest growing tourist industry. However, African states have also not been spared by increasing terrorism attacks during the past decades, probably hindering the growth of this sector to certain extent. This study examines the relationship between terrorism and tourism for a sample of selected African countries over the period 1995 to 2017. Given the dynamic nature of tourism demand and the possibility of endogenous relationships in the terrorism-tourism nexus, dynamic panel data analysis, namely a Panel vector error correction model (PVECM) is employed. The results confirm that terrorism negatively affects tourism demand in Africa and this can be explained by the reactive psychology of tourists to the various aggravated terrorist attacks in the countries. Moreover, the findings show that an increase in tourism may have resulted in an increase in terrorist attacks, hence confirming a bi directional causality between tourism and terrorism.
Genetics in Colorectal Cancer
Authors: Manawan Billy Peter
Published: August 2021

Colorectal cancer are the third most commonly diagnosed form of cancer globally, which about 11% of all cancer diagnoses. Obesity, together with kind of sedentary lifestyle, red meat consumption, tobacco, and alcohol consumption are considered as predisposing factors of progression of CRC.  In the development of colorectal cancer, genetic factors having a role in its incidence. The hereditary type of colorectal cancer was divided into two types is polyposis and Lynch syndrome which have each and different mechanism and genetic pattern. Lynch syndrome contributes for 3–5% of CRC cases and is caused by a germline mutation in one of four genes associated with the DNA mismatch repair (MMR) system: MLH1, MSH2, MSH6, or PMS2. In polyposis, there are some types such as Familial Adenomatous Polyposis (FAP) which mostly caused by APC mutation, MYH-associated polyposis, and the rare hamartomatous polyposis syndromes. Genetic testing and better family history documentation can enable those with a hereditary predisposition for the neoplasm to take preventive measures. Some genetic testing can be used such as Microsatellite instability (MSI), immunohistochemistry (IHC), DNA sequencing and protein truncation that used for each type of hereditary colorectal cancer.
Review of Genetic Variants of Butyrylcholinesterase and Their Potential Impact on Human Health
Authors: Nugraha Bharmatisna Anggaharsya
Published: August 2021

Butyrylcholinesterase (BChE) is an enzyme found in plasma and many other parts of the body. It is enzyme that hydrolyses drugs containing ester bonds such as drugs acting at the neuromuscular junction (succinylcholine) and local anaesthetics (procaine). Examination of the gene for mutations or polymorphisms causing the observed biochemical phenotypes has isolated those responsible for all the most widely known variants. The molecular bases of several genetic variants of BChE have been reported, such as the Atypical variant, fluoride-resistant variant, silent variant, K variant, J variant and C5 variant. In general, BChE polymorphisms have been shown to produce enzymes with varying levels of catalytic activity. Genetic variants of human butyrylcholinesterase were one of the first examples in the new field of pharmacogenetics when it was recognized that abnormal response to the succinylcholine was due to a mutated enzyme with low binding affinity. Beside that, variant of BChE has potential impact for Alzheimer disease patology
Tekanan Bawah Laut (Pressure) untuk Web Database Fusi Oseanografi
Authors: Wahid Abdul , Pranowo Widodo S. , Surya Arta Adhi , Sukoco Nawanto Budi , Adrianto Dian , Setyadi Johar
Published: August 2021

Permasalahan kondisi laut sangatlah dinamis. Namun dinamika ini umumnya memiliki pola bulanan dan tahunan. Sehingga tugas akhir ini akan menghitung dan menampilkan karakteristik bulanan dan tahunan dari variabel Pressure. Data eksperimen yang digunakan bersumber dari World Ocean Atlas (WOA) 2013 parameter temperature, salinity dan kedalaman, yang kemudian digunakan untuk komputasi perhitungan menghasilkan variabel Pressure. Data WOA 2013 adalah data klimatologis dari 1955-

2012 (57 tahun), dengan asumsi mewakili kondisi laut normal tanpa dipengaruhi oleh ENSO dan IOD. Namun sangat dipengaruhi dengan waktu dan kedalaman dari perairan tertentu. Diharapkan penelitian ini dapat memberikan solusi untuk Pushidrosal akan keterbatasan tentang data oseanografi dengan variabel Pressure yang disajikan dalam Purwarupa Fusi Oseanografi untuk mendukung keperluan sektor maritim maupun sektor hankam.
INNOVATIVE THERAPIES IN GENETIC DISEASES: SPINAL MUSCULAR ATROPHY
Authors:   „Dr. Nicolae Robǎnescu” National Clinical Center for Children’s Neurorehabilitation, Bucharest, Romania, Shelby Elena-Silvia , Mirea Andrada ,   „Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania
Published: August 2021

Spinal muscular atrophy is a congenital neuromuscular disease characterized by the deterioration of the motor neurons located mainly in the anterior horns of the spinal cord, leading to progressive muscle weakness and atrophy. Globally, SMA is, after cystic fibrosis, the second cause of death due to a a genetic disease in the pediatric population. Over 95% of the total cases of SMA are represented by 5q SMA, caused by biallelic mutations in the SMN1 gene (5q13.2), the rest of the SMA types being called, generically, non-5q SMA. Currently, a few genetic targeted therapies are available for 5q SMA, while other innovative therapies are still in clinical trials. Early diagnosis and treatment of 5q SMA have an essential role in preventing the onset and evolution of symptoms and can save the life of the patient and prevent debilitating sequelae. This article aims to briefly describe the cause and symptomatology of 5q SMA as well as to make a short review of the genetic therapies available for this disease.
DOWN SYNDROME – LONGITUDINAL STUDY OF CLINICAL EVOLUTION AND PSYCHO-SOCIAL IMPLICATIONS
Authors:   Faculty of Medicine and Pharmacy, University of Oradea, Romania, Petchesi Codruța Diana , Ciavoi Gabriela ,   Faculty of Medicine and Pharmacy, University of Oradea, Romania, Feier Florentina ,   “Dr. Gavril Curteanu” Clinical Municipal Hospital, Oradea, Romania, Iuhas Oana Alexandra ,   Bihor Regional Center for Medical Genetics, Oradea, Romania, Kozma Kinga ,   Faculty of Medicine and Pharmacy, University of Oradea, Romania,   Bihor Regional Center for Medical Genetics, Oradea, Romania, Jurca Claudia ,   Faculty of Medicine and Pharmacy, University of Oradea, Romania,   “Dr. Gavril Curteanu” Clinical Municipal Hospital, Oradea, Romania, Bembea Marius ,   Faculty of Medicine and Pharmacy, University of Oradea, Romania
Published: August 2021

Introduction. Down syndrome is the most common chromosomal disorder, with a worldwide frequency of 1 case in 700 live births. Objectives. Starting from the hypothesis that with the increased life expectancy of the patients with Down syndrome, new phenotypic changes and new dysfunctions are expected to appear, we proposed a longitudinal study to analyze their evolution over a long period of time. Material and method. This is a longitudinal study, based on retrospective research and descriptive evaluation, performed on a group of 81 patients from the case series of the Bihor Regional Center for Medical Genetics from Oradea. Results. We have identified 4 types of evolutionary trends of the clinical signs: stationary, involutive, progressive and with late onset. Conclusions. Knowledge of the natural evolution of the signs and symptoms of the disease is indispensable in the long-term monitoring of patients with Down syndrome. The birth of a child with Down syndrome is a real drama for the family with a strong emotional impact that can be prevented or mitigated by facilitating prenatal diagnosis, psychological counselling, social support and specialized genetic advice.
THE MANAGEMENT OF CHRONIC CONSTIPATION IN PEDIATRIC PATIENTS
Authors:   Ponderas Academic Hospital, Bucharest, Romania, Tudorache Simona-Gabriela ,   „Titu Maiorescu” University of Medicine, Bucharest, Romania, Dobrițoiu Daniela ,   Ponderas Academic Hospital, Bucharest, Romania, Răgălie Silvia ,   Ponderas Academic Hospital, Bucharest, Romania, Stoica Alin ,   Ponderas Academic Hospital, Bucharest, Romania, Ion Laura-Mihaela ,   Ponderas Academic Hospital, Bucharest, Romania,   „Titu Maiorescu” University of Medicine, Bucharest, Romania
Published: August 2021

Introduction. Chronic constipation is a common reason for a pediatric patient to visit a doctor and we think that the number of cases is increasing but only a few patients are diagnosed with Hirschsprung disease. Aim. This study aims to clarify the difference between the two most common causes of chronic constipation in pediatric patients: habitual constipation and Hirschsprung’s disease regarding symptoms, clinical findings, investigations and treatment and to identify what is more important for the patients with chronic constipation: to go further with investigations after the clinical examination or to start the medical treatment as soon as possible in orther to establish a conduit in the management of these patients. Material and method. We present an observational, descriptive and retrospective 4 years study on children diagnosed with chronic constipation. Results. 122 patients were included in this study, in 3 cases Hirschsprung’s disease was diagnosed. As a complication of chronic constipation 58% of the patients had rectorrhagia and at local examination were found 34 patients with fecaloma, 32 with anal fissure and 5 with hemorrhoids, but none of these findings were associated with Hirschsprung disease. Only in 36% of the cases further investigations were needed. The average age at the first examination was 4 years and 3 months and the average age for the patients with rectorrhagia was 5 years and 3 months. Conclusions. The number of children with chronic constipation is increasing. Rectorhhagia, fecalomas, anal fissures and hemorrhoids are associated with habitual constipation but not with Hirschsprung disease. Because of the small number of cases diagnosed with Hirschsprung disease, the fact that the mean age of the children with rectal bleeding is 1 year higher than the one of the group and the small percentage of further investigation needed, we consider that in order to early prevent complications personalized medical treatment is needed and further investigations should not delay the begining of nursing.
Investigation of Thermal, Mechanical and Transport Properties of Ultra-Lightweight Foamed Concrete (ULFC) Strengthened with Alkali Treated Banana Fibre
Authors: Mohammed Hassan Nensok  , Md Azree Othuman Mydin  , Hanizam Awang
Published: August 2021

Traditionally, Ultralightweight Foam Concrete (ULFC) is primarily used to replace filling excavations, ditch restoration and underground channels, because of their high porosity, water absorption and low strength. Yet, ULFC is characterized by excellent thermal properties and could be an alternative for sustainable energy-efficient building material. This study investigates the properties of an ULFC strengthened with alkali-treated banana fibre. The low density ULFC of 600kg/m3 was fabricated and strengthened with alkali-treated banana fibre. Fibre volume fraction of 0.25%, 0.35%, 0.45% and 0.55% were compared to the unreinforced specimens, serving as the control specimen (no fibre addition). Mix proportioning of 1:1.5:0.45 of cement, sand, and water was respectively adopted throughout the mix. The alkali treated banana fibre strengthened ULFC was tested for compressive strength, sorptivity and thermal properties. Morphology of the treated fibre and ULFC composites was studied using SEM micrograph. The result depicts that ULFC exhibited the optimum compressive strength of 1.1604N/mm2 with the fibre volume fraction of 0.35%. Sorptivity or rate of water absorption was testified to upsurge, after 24 hours duration at fibre volume fraction of 0.55%, recording a 56.12% increment compared to the control specimen. The finding displays that at the highest-fibre volume fraction of 0.55%, thermal conductivity and diffusivity decrease by 13.17% and 28.16%, correspondingly, whiles the specific heat capacity increases to 37.17% all compared with unreinforced specimens. SEM images reveal that the presence of lumen and the nature of porous and fibrous alkali-treated banana fibre. Hence, it is endorsed that ULFC produced with alkali-treated banana fibre should be utilized as an infill material for composite system.
ASSESSMENT OF RISK FACTORS FOR DEATH OF PATIENTS WITH COVID-19 REQUIRING MECHANICAL LUNG VENTILATION
Authors: Galimov I. I. , Mironov P. I. , Lutfarakhmanov I. I. , Syrchin E. Yu. , Dombrovskaya A. A. , Pushkarev V. A. , Shiryaev A. P.
Published: August 2021

Relevance: with the increasing incidence of COVID-19, it is clear that early detection of the risk of death in patients on mechanical lung ventilation can help ensure proper treatment planning and optimize health resources.

Objectives of our study was to identify predictors of the risk of death in patients with COVID-19 who required mechanical ventilation.

Material and methods: research design – retrospective, observational, multicenter. Inclusion criteria: clinical, laboratory, and radiological criteria for severe viral pneumonia. Exclusion criteria: death in the first 12 hours of hospitalization. End points: need for mechanical ventilation and death. One hundred and sixty-eight patients met the inclusion criteria. The number of patients who were given a ventilator was 69 (41,1%), 47 (68,1%) of them died. Risk factors were determined by calculating the odds ratio with a 95% confidence interval. The discriminative ability of factors was evaluated using ROC analysis with the calculation of the area under the curve (AUC ROC).

Results: the most significant risk factors for require of mechanical ventilation in patients with COVID-19 were a large extent of changes in the lung parenchyma, more than 5 points of the SOFA scale and blood D-dimers >3000 ng/ml. Deceased patients were more likely to be men and initially had statistically significantly higher points of the SOFA scale, neutrophil-to-lymphocyte ratio, and blood interleukin 6 (IL-6) count >186 ng/ml. However, the discriminative ability of these risk factors was moderate (AUC ROC from 0.69 to 0.76). In deceased patients, there were no changes in the PaO2/FiO2 ratio, blood D-dimer count, and SOFA severity assessment in the first three days of intensive care.

Conclusion: Predictors of the development of an unfavorable outcome of the disease with moderate discriminative ability in patients with severe COVID-19 on mechanical ventilation are an increased score on the SOFA scale, an increase of the neutrophil-lymphocyte ratio, high levels of D-dimers and IL-6 in the blood.
LOCATION OF SPEED CONTROL CAMERAS ON HIGHWAYS: A GEOSPATIAL ANALYSIS
Authors: Coronell Garis , Arellana Julián , Cantillo Víctor
Published: August 2021

This research proposes a methodology to identify critical sections of highways where the location of speeding control may be beneficial. The method relies on a spatial and statistical analysis of infrastructure risks, along with traffic accident frequency and severity. A relevant feature of this methodology is related to its potential to be used in areas where there are no detailed historical records about traffic crashes, which is common in Global South countries. We applied the methodology to a rural road network in Colombia, where a recent law established that technical criteria should support the location of speed cameras. The case study uses accident information from six years, and risk data from a road safety audit carried out in the area under study. Even though historical records of accidents in the area were not fully available, the methodology allowed prioritising speed camera installations in the zone and identifying the relevant variables to define camera location. The relevant variables were the geometric characteristics of the road, traffic flows, risk factors, and proximity to populated centres. The use of speed controls should be part of a road safety management system, which allows defining camera location according to robust technical criteria.
Developmental plasticity among strains of the yellow mealworm,Tenebrio molitor L., under dry conditions
Authors: Adamaki-Sotiraki C. , Rumbos C.I. , Athanassiou C.G.
Published: August 2021

Edible insect production relies, among others, on the use of high-quality strains with good productivity characteristics. However, studies on the evaluation of the growth performance of different insect strains are limited. In this framework, the objective of the present study was to evaluate the growth and development under dry conditions of larvae of sixTenebrio molitor strains of different geographical origins, i.e. Greece, Italy, Turkey, Spain and USA, in terms of larval survival and development, as well as feed utilisation efficiency. In light of our results, we report the variable growth performance of differentT. molitor strains in the absence of a moisture source. Although no significant differences were shown among the strains tested with regard to the final larval weights and survival rates, there were significant differences in the development time and the growth rate, which may affect the overall efficiency ofT. molitor larvae production. Our study aims to highlight the significance of strain for the growth performance and consequently the productivity ofT. molitor.
Efficacy of Daunorubicin Encapsulated in Liposome for the Treatment of Proliferative Vitreoretinopathy
Authors: Shinohara Kohtaro , Tanaka Minoru , Sakuma Toshiro , Kobayashi Yasuhiko
Published: August 2021

BACKGROUND AND OBJECTIVE:

To investigate the efficacy of daunorubicin encapsulated in liposome as a drug delivery system to treat proliferative vitreoretinopathy (PVR).

MATERIALS AND METHODS:

An experimental PVR model was made in pigmented rabbits by injecting a suspension of conjunctival fibroblasts and platelet-rich plasma into the vitreous cavity. Daunorubicin was encapsulated in newly developed empty liposome by mixing the empty liposome with the drug solution. Studies were performed 24 hours, 1 week, and 1 month after injection of daunorubicin encapsulated in empty liposome in an experimental PVR model.

RESULTS:

Compared with the control PVR model, daunorubicin prevented the formation of PVR. Although pathologic changes were observed in the eyes injected with daunorubicin alone, there were no adverse effects observed in the eyes injected with daunorubicin encapsulated in empty liposome.

CONCLUSIONS:

Daunorubicin encapsulated in empty liposome seems to be effective in preventing PVR without causing any adverse effects to the retina.

[Ophthalmic Surg Lasers Imaging 2003;34:299–305.]
Capsular Block Syndrome in a Case With Excessive Cortical Remnants
Authors: Baykara Mehmet , Ertürk Haluk , Özçetin Hikmet
Published: August 2021

Ten days after cataract extraction with phacoemulsification and in-the-bag acrylic intraocular lens implantation, capsular block syndrome developed in the right eye of a 62-year-old man. Aspiration of the swollen cortical remnants resulted in resolution of the capsular block.
[Ophthalmic Surg Lasers Imaging 2003;34:308–309.]
Eyelid and Scleral Necrosis Following Bare Iridium-192 Seed for Retinoblastoma
Authors: Scott Ingrid U. , McCabe Cathleen M. , Murray Timothy G. , Rosa Robert H. , Toledano Stuart , Markoe Arnold M.
Published: August 2021

A 2½-year-old girl with a history of bilateral retinoblastoma underwent primary enucleation of the right eye and was referred for further management of persistent tumor in the fellow eye. Previous treatment of the left eye included external beam radiotherapy, systemic chemotherapy, laser photocoagulation, cryotherapy, and direct scleral application of a bare iridium-192 radioactive seed. Examination revealed focal full-thickness necrosis of the left upper and lower eyelid and a large inferonasal viable retinoblastoma tumor with overlying retinal detachment. Systemic chemotherapy and direct laser photocoagulation were administered. Four months after presentation, the patient developed focal scleral necrosis with 360° hemorrhagic choroidal detachment. Enucleation was performed and histopathologic examination demonstrated full-thickness scleral necrosis with adjacent viable retinoblastoma tumor cells. Follow-up examinations showed no evidence of recurrent or metastatic tumor. This case is the first report of scleral necrosis following combined modality treatment of retinoblastoma.
[Ophthalmic Surg Lasers Imaging 2003; 34:324–326.]
Acute Conformational Changes in the Optic Nerve Head With Rapid Intraocular Pressure Elevation: Implications for LASIK Surgery
Authors: Piette Scott , Liebmann Jeffrey M. , Ishikawa Hiroshi , Gürses-Özden Rabia , Buxton Douglas , Ritch Robert
Published: August 2021

BACKGROUND AND OBJECTIVE:

To investigate the effects of acute intraocular pressure (IOP) elevation on optic disc morphology.

PATIENTS AND METHODS:

Ophthalmodynamometry was used to increase the IOP of normal, healthy eyes. Confocal scanning laser ophthalmoscopy of the optic nerve head using the Heidelberg Retinal Tomograph II (Heidelberg GmbH, Heidelberg, Germany) and IOP measurements were obtained before, during, and after IOP elevation.

RESULTS:

Sixteen eyes of 16 normal volunteers (mean age, 32.8 ± 11.9 years) were enrolled. Rim area, rim volume, cup area, cup volume, cup-to-disc ratio, mean cup depth, maximum cup depth, mean retinal nerve fiber layer (RNFL) thickness, and RNFL cross-sectional area showed significant changes during IOP elevation (all
P
< .05, paired
t
test). All measured parameters returned to their original values after pressure resolution (all
P
> .2) except mean RNFL thickness (
P
= .03).

CONCLUSION:

Transient elevation of IOP results in measurable alterations in optic nerve head topography.

[Ophthalmic Surg Lasers Imaging 2003;34:334–341.]
The role of ESG in acquirers' performance change after M&A deals
Authors: Feng Xuan ,   Rotterdam School of Management, Erasmus University, Rotterdam, Netherlands
Published: August 2021

This research aims to study the impact of the target's ESG score on the acquirer's ROA and stock price changes after M&A deals by regressing the percentage change of acquirer's performance change against the target's ESG score and a set of control variables. This research contributes to the current literature by exploring whether this impact is influenced by the acquirer's pre-M&A ESG level through two methods—expressing the coefficient of the target's ESG as s linear function of the acquirer's ESG and dividing the deals into two groups according to the acquirer's ESG level. The result of shows that the impact of the target's ESG score on the acquirer's ROA change is significant at 95% confidence level and varies for low-ESG and high-ESG acquirer groups. Although most acquirers suffer ROA declines one year after the deals, the ROA decline is aggravated for low-ESG acquirers but is relieved for high-ESG acquirers. This discrepancy can be attributed to the temporary integration costs that are higher for low-ESG acquirers than for high-ESG peers if the target's ESG level increases. Besides, this research concludes that the impact of the target's ESG score does not have a significant impact on the acquirer's stock price change before and after an M&A deal.
Geometric conditions for injectivity of 3D Bézier volumes
Authors: Zhao Xuanyi ,   School of Science, Dalian Maritime University, Dalian 116026, China, Li Jinggai , He Shiqi , Zhu Chungang ,   College of Mathematics and Information Science, Henan Normal University, Xinxiang 453007, China,   School of Mathematical Sciences, Dalian University of Technology, Dalian 116024, China
Published: August 2021

The one-to-one property of injectivity is a crucial concept in computer-aided design, geometry, and graphics. The injectivity of curves (or surfaces or volumes) means that there is no self-intersection in the curves (or surfaces or volumes) and their images or deformation models. Bézier volumes are a special class of Bézier polytope in which the lattice polytope equals $ \Box_{m, n, l}, (m, n, l\in Z) $. Piecewise 3D Bézier volumes have a wide range of applications in deformation models, such as for face mesh deformation. The injectivity of 3D Bézier volumes means that there is no self-intersection. In this paper, we consider the injectivity conditions of 3D Bézier volumes from a geometric point of view. We prove that a 3D Bézier volume is injective for any positive weight if and only if its control points set is compatible. An algorithm for checking the injectivity of 3D Bézier volumes is proposed, and several explicit examples are presented.
Quantum Hermite-Hadamard type integral inequalities for convex stochastic processes
Authors: Sitthiwirattham Thanin ,   Mathematics Department, Faculty of Science and Technology, Suan Dusit University, Bangkok, 10300, Thailand, Ali Muhammad Aamir , Budak Hüseyin , Chasreechai Saowaluck ,   Jiangsu Key Laboratory for NSLSCS, School of Mathematical Sciences, Nanjing Normal University, Nanjing, 210023, China,   Department of Mathematics, Faculty of Science and Arts, Düzce University, Düzce, Turkey,   Department of Mathematics, Faculty of Applied Science, King Mongkut's University of Technology North Bangkok, Bangkok, 10800, Thailand
Published: August 2021

In this paper, we introduce the notions of $ q $-mean square integral for stochastic processes and co-ordinated stochastic processes. Furthermore, we establish some new quantum Hermite-Hadamard type inequalities for convex stochastic processes and co-ordinated stochastic processes via newly defined integrals. It is also revealed that the results presented in this research transformed into some already proved results by considering the limits as $ q, \; q_{1}, \; q_{2}\rightarrow 1^{-} $ in the newly obtained results.
Research on public opinion guidance of converging media based on AHP and transmission dynamics
Authors: Song Jinbao ,   State Key Laboratory of Media Convergence and Communication, Communication University of China, Beijing 100024, China, Zhu Xiaoya
Published: August 2021

In the 5G era, media convergence and technological updates lead to tremendous changes in the dissemination of public opinion information. The guidance of public opinion in the converged media environment is a new research topic. Users participate in the discussion of different media, and flow in and out from different media, which gradually generate a new complex dynamics model of the dissemination of public opinion information. An index system for evaluating the influence of converged media communication that combines the advantages of traditional media and new media is constructed. We use AHP to determine the index weights in the evaluation system and conduct consistency tests. The final weight of each media is determined through the combination of subjective and objective methods, which provides data supports for later determining the participation of various media in the dissemination process of public opinion information. Based on the SIR model, a UCIR (unknown-contact-infected-recovered) dynamic model is established. The simulation results show that the root mean square error (RMSE) of the UCIR model is 31.6% lower than that of the SIR model. Finally, by fixing the key parameters α, β, θ, ε, p, q in the UCIR model, and changing only one of them, we studied the effect of the transition probability between different states on the process of public opinion information transmission, and then proposed corresponding guidance. In addition, from the two perspectives of network media and government, the countermeasures and suggestions for the guidance of public opinion are proposed. We try to solve the problems of humanities and social sciences with the method of natural science. These research results can provide theoretical and methodological support for people to understand the law of public opinion information transmission and establish a guiding mechanism for public opinion information transmission.
Socioeconomic Predictors of Diabetes Mortality in Japan: An Ecological Study Using Municipality-specific Data
Authors: Okui Tasuku
Published: August 2021

Objectives: The aim of this study was to examine the geographic distribution of diabetes mortality in Japan and identify socioeconomic factors affecting differences in municipality-specific diabetes mortality.Methods: Diabetes mortality data by year and municipality from 2013 to 2017 were extracted from Japanese Vital Statistics, and the socioeconomic characteristics of municipalities were obtained from government statistics. We calculated the standardized mortality ratio (SMR) of diabetes for each municipality using the empirical Bayes method and represented geographic differences in SMRs in a map of Japan. Multiple linear regression was conducted to identify the socioeconomic factors affecting differences in SMR. Statistically significant socioeconomic factors were further assessed by calculating the relative risk of mortality of quintiles of municipalities classified according to the degree of each socioeconomic factor using Poisson regression analysis.Results: The geographic distribution of diabetes mortality differed by gender. Of the municipality-specific socioeconomic factors, high rates of single-person households and unemployment and a high number of hospital beds were associated with a high SMR for men. High rates of fatherless households and blue-collar workers were associated with a high SMR for women, while high taxable income per-capita income and total population were associated with low SMR for women. Quintile analysis revealed a complex relationship between taxable income and mortality for women. The mortality risk of quintiles with the highest and lowest taxable per-capita income was significantly lower than that of the middle-income quintile.Conclusions: Socioeconomic factors of municipalities in Japan were found to affect geographic differences in diabetes mortality.