bluuebunny/crossref_metadata_2025 huggingface dataset:
NETWORK STRENGTH COMPARISON BY REGION
Authors: S M Sakthi , S Thenisha , R S Roshini , kumar A B Dharani , N Kishore Ananth
Published: May 2022

This paper gives an overview of Network Comparison and its Security. Security measures taken on different protocols, standards, techniques and systems are discussed in this paper. A brief introduction about the security and the protocols are also given. For visualisation, we have used Power BI for the comparison of datasets. We have compared the network speeds of airtel, Jio, Vodafone and idea. Airtel is the fastest network in India, and the number 1 network in India is Reliance Jio. Reliance Jio topped the 4G speed chart with data download rate of 20.8 megabit per second (Mbps), while Vodafone was ahead of others in upload speed at 6.5 Mbps in November, according to the latest data update of telecom regulator Trai. Jio recorded more than double the download speed of its closest competitor Vodafone. Vodafone recorded download speed of 9.8 Mbps in November, according to Trai's data updated on December 10. It was followed by Idea and Bharti Airtel with download speed of 8.8 Mbps and 8 Mbps, respectively. Although airtel is the fastest 4G network in India, majority of the people subscribe to Reliance Jio network because of its affordable and cheap data plans with long day plan validity.
SENTIMENT ANALYSIS FOR DEPRESSION DETECTION
Authors: Jalukar Swarada , Ratnaparkhi Arati , Shinde Priyanka , Kunkulol Simran , Kulkarni Vinaya
Published: May 2022

The Covid-19 pandemic has dramatically changed the way we have used to live. The pandemic has been causing significant devastations in economy, and health, inter alia. Mental health, especially, has become a growing concern due to employment terminations, income loss, family stress and other uncertainties. The pandemic disproportionally affected mental health of younger population. Nowadays risk of early death is increasing due to mental illness which is mostly caused due to depression. Depression creates suicidal thoughts causing serious impairments in daily life. Sentiment analysis is a hot topic that’s been on research for decades, which intends to find the nature of text and classifies into positive, negative and neutral. In today’s digital world lot of data can be made available for sentiment analysis. Hence, our aim is to focus on creating a depression detection system from text, video & audio analysis. Sentiment Analysis and Natural Language Processing methods will be used to develop this system. The system will classify text, audio and video cues as positive or negative depending on the emotions inferred from user’s input.
EMPIRICAL STUDY ON MALARIA DETECTION USING MACHINE LEARNING
Authors: Chougule A. M.
Published: May 2022

Malaria is the third-deadliest infection on the world. Malaria is cause 14 million more cases and 69,000 more deaths in 2020 than it did in 2019. Between 2019 and 2020, India was the only high-burden country to show progress by sustaining a reduction in malaria burden. In 2020, 29 of the 85 malaria-endemic countries accounted for 96 percent of malaria cases. India was responsible for 1.7 percent of malaria cases and 1.2 percent of deaths worldwide. The gold standard for malaria diagnosis is currently microscopic examination of blood films. It is, however, subjective, error-prone, and time-consuming. To address such issues, computational microscopic imaging methods have recently received a lot of attention in the field of digital pathology. As a result, over the last decade, researchers have focused on digital image analysis and computer vision methods for malaria diagnosis. Various contrast enhancement and segmentation methods for microscopic imaging have been discussed in this study for accurate malaria diagnosis.
Critical Analysis of the General Court’s ‘EU Arm’s Length Tool’: Beware of the Reflexivity of Transfer Pricing Law!
Authors: Peters Cees
Published: May 2022

The ‘EU arm’s length principle’ gradually evolved into an ‘EU arm’s length tool’ in the Starbucks, Fiat, Apple, and Amazon judgments of the General Court of the European Union (‘GC’). This contribution analyzes in detail why a ‘principle’ progressed into a ‘tool’ in these judgments. For this matter, it considers the arm’s length standard from the point of view of the regulation strategy of states (i.e., a reflexive regulation strategy) to govern the taxation of multinational companies. The author maintains that the regulatory design of the arm’s length standard entails a choice for ‘reflexive transfer pricing law’ and subsequently relies on that perspective for analyzing the judgments of the GC. This angle meticulously illustrates that the abuse of discretionary powers by the tax authorities in the process of monitoring the residual profit allocation of the taxpayer constitutes the relevant state aid problem. The contribution concludes that the GC eventually devised a rather toothless ‘tool’ that does not properly address this issue. At the same time, it also concludes that it should be relatively straightforward for the Court of Justice EU to finetune the ‘EU arm’s length tool’ in order to establish an effective and foreseeable reconciliation of EU state aid law and transfer pricing law. For this matter, the contribution puts forward a concrete recommendation.

EU fiscal state aid control, EU state aid law, EU arm’s length principle, EU arm’s length tool, transfer pricing, residual profit allocation, APA, Apple
Free Rivers or Legal Certainty?: Review of Hydropower Permits Under EU Water Law
Authors: Puharinen Suvi-Tuuli
Published: May 2022

The EU Water Framework Directive (WFD) puts forward ambitious ecological objectives on reaching good status in surface waters throughout the EU. In rivers harnessed for hydropower production, achieving these aims would in many cases necessitate requiring new measures to mitigate the operation’s harms to the river ecosystem. Building on the ideas of adaptive management, the Directive requires Member States to establish a system of rules that enables reviewing hydropower authorizations and ensuring that its objectives are reached. However, it is widely recognized that principles of legal certainty and protection of fundamental rights that are part of the rule of law ideal can limit the law’s capacity to mandate such adaptation. This article assesses the interplay between the WFD’s requirements on adaptation and the principles of rule of law in the EU law in relation to review of hydropower permits. The article concludes that while the EU rule of law is itself quite dynamic and amenable to adaptation, respecting the principles of rule of law puts some requirements of clarity, stability and protection of individuals in the EU legislation and its implementation.

water framework directive; good ecological status; adaptive law; hydropower; permit review; EU rule of law
Adjudicatory Institutions for Individual Employment Disputes: Formation, Development and Effectiveness
Authors: Corby Susan
Published: May 2022

This article focuses on first instance discrete adjudicatory institutions for the determination of individual employment disputes, generically known as labour courts, in seven countries: France, Germany, Great Britain, Ireland, Japan, New Zealand and Sweden. First, it traces their formation and subsequent development, applying Thelen’s fourfold typology of displacement, conversion, layering and drift. Sometimes, this typology is appropriate: French and Swedish labour courts have drifted, and in Germany there was displacement after World War 1. Sometimes, however, the typology, is inappropriate. In Ireland, there has been amalgamation and in New Zealand there was displacement and then adaptation.

It next seeks to understand which of the seven institutions performs the most effectively, examining several criteria including the legitimacy of the labour court, speed, accessibility, cost, informality, and the propagation of legal norms. It finds that comparisons are limited because adjudicatory institutions need to be judged in their specific national context. Moreover, effectiveness depends on the criterion that is adopted: an institution that scores highly on one criterion does not necessarily do so on another. Despite these limitations, comparisons can be useful to practitioners and academics and Germany’s labour court scores highly on many of the criteria used.

Labour Court, Judges, Adjudication, Lay Judges, Employment Disputes, Mediation, Path Dependency, Effectiveness, Legitimacy, Norms
Who Regulates Employment? Trends in the Hierarchy of Labour Law Sources
Authors: Menegatti Emanuele , Gyulavári Tamás
Published: May 2022

The hierarchy of labour law sources plays an important role in shaping the employment protection afforded by national labour law. This article provides a comparative overview of the global trends in the relation between the different layers of employment regulation. To this end, it considers three cluster of countries, respectively the European coordinated market economies, the liberal market economies and the European post-socialist countries. This analysis will make it possible to identify common patterns of transformation of the hierarchy of sources, indicating the current direction of labour law. Based on the three models, we discuss the following four trends and their interactions: (1) the increasing role of legislation; (2) the decentralization and decline of collective bargaining; (3) the growing importance of individual employment contracts based on waivers; (4) the erosion of the favourability principle by means of clauses allowing less favourable terms of employment. We argue that these parallel changes may lead to a worsening of employment conditions.

Sources of Labour Law, Hierarchy, Favour Principle, Statutory Mandatory Rules, Collective Bargaining Decentralisation, Freedom of Contract, Flexibilization
Audiências virtuais e a arbitragem em tempos de pandemia: perspectivas para o futuro
Authors: Neto João Luiz Lessa , Menezes Bertolani Lilian Elizabeth
Published: May 2022

The sanitary crisis and the necessity of social isolation impacted directly the arbitration practice, proceedings commenced to be conducted electronically, without the realization of in person acts. In this scenario, doubts and questions concerning the conduct of virtual hearings and the taking of oral evidence have risen. This paper examines this situation, indicating solutions found by the arbitration practice and presents the data of a research conducted with the users of the Chamber of Conciliation, Mediation and Arbitration Ciesp/Fiesp concerning their experience and impressions with virtual hearings in the year of 2020.

Arbitration proceedings; virtual hearings; users’ experiences.
System in progress: applicable law and the icsid Convention
Authors: De Azevedo Teixeira Bruno Barreto
Published: May 2022

The legal norms that govern the applicable law to disputes submitted to the International Centre for the Settlement of Investment Disputes (ICSID) can be considered a system in progress. Although the rule contained in Article 42(1) of the Convention on the Settlement of Investment Disputes between States and Nationals of Other States, signed in Washington in 1969, seems simple, case law and scholarship on the subject has been through recent transformation, including the role of international law and the power of the Tribunal to determine the applicable law. This article will address the most relevant aspects on the issues pertaining to conflict of laws in the ICSID environment, including the role of party autonomy and its limitations, and the interaction between municipal and international law in the determination of the law applicable to an Investor-State arbitration under the auspices of ICSID.

Investor-State arbitration; private international law; party autonomy.
Demystifying Australia-China Trade Tensions
Authors: Zhou Weihuan , Laurenceson James
Published: May 2022

In 2020 Australia’s political relations with China plumbed new depths. Trade and other economic ties were also hit with disruption. Contributing to this deterioration, and complicating an accurate assessment of the consequences, has been a raft of misunderstandings. This article demystifies the bilateral trade tensions by exposing the deeper drivers of political friction, providing a critical assessment of the vulnerability of the Australian economy, and placing the current state of Australia’s relations with China in a comparative regional perspective. These discussions provide context for a detailed analysis of the legal issues that Chinese trade measures have created under the rules of the World Trade Organization (WTO) and the China – Australia Free Trade Agreement (ChAFTA). We show that these legal issues have been over-simplified in existing work. A clear understanding of these issues offers the best prospect for an improved relationship trajectory, serving both countries’ interests.

China, Australia, Trade tensions, WTO, Free Trade Agreement
EU’s Carbon Border Adjustment Mechanism: Will It Achieve Its Objective(s)?
Authors: (Yoshida) Sato Sakuya
Published: May 2022

The European Commission’s proposed carbon border adjustment mechanism (CBAM) aims to prevent the risk of carbon leakage, but it would levy imports even when there is no risk of carbon leakage, which may in turn increase greenhouse gas (GHG) emissions. The proposed CBAM also appears to cite the intermediate objective of ensuring a ‘level playing field’ for carbon pricing, but it is difficult to see the rationale for retroactively equalizing only the carbon price while ignoring the costs paid by producers to support other policies aimed at curbing nationwide GHG emissions and the costs of reducing the emissions from their own products. These issues essentially stem from the CBAM’s inherent and fundamental constraints in the institutional design that charges for emissions from the production process outside the EU’s jurisdiction and cannot be remedied by superficially tweaking the associated mechanism. The CBAM could be justified under Article XX(g) as a measure ‘relating to the conservation of’ an atmosphere with low GHG density without scrutinizing these issues. However, it is questionable to interpret Article XX(g) as authorizing inefficient resource conservation through unilateral measures, despite the exporting country potentially being able to conserve resources more efficiently.

carbon border adjustment mechanism (CBAM), carbon leakage, level playing field, European Union, GATT, border tax adjustment
Infection Control Impact on Patient with Tuberculosis Chroretinitis in KSA Hospital Based Analysis
Authors: Ahmed Garout Mohammed , Emad Algahdaly Emad , Ramadan Abdultawab Magda , Mohammed Garout Rana , Mohammed Garout Raha
Published: May 2022

Tuberculosis (TB) is an infectious disease responsible for significant morbidity and mortality worldwide. WHO estimates that one third of the world’s population is currently infected, with 9 million new cases occurring annually, leading to 3 million deaths per year, the disease affects the ocular anterior segment, the posterior segment, and adnexa. , The intraocular manifestations of TB include “mutton fat” keratic precipitates, posterior synechiae, vitreous snowballs, snow banking, retinal vasculitis, choroiditis, serpiginous-like choroiditis, and panuveitis] A definitive diagnosis of intraocular TB requires culture data, and direct demonstration of Mycobacterium tuberculosis in smears and via polymerase chain reaction (PCR) of intraocular fluid, The purpose of this study is to describe the ocular manifestations, diagnosis and treatment of tuberculosis and to emphasize the fact that ocular tuberculosis may occur in the absence of systemic clinical activity and may mimic several clinical entities The current study is an observational consecutive case series of patients diagnosed with intraocular tuberculosis managed at a hospital. Study the prevalence of ocular TB in cross section eye care center Magrabi hospital Jeddah, KSA, from June 1, 2013 to December 31, 2015. diagnosis of ocular TB is often presumed in the presence of suggestive ocular findings in combination with any of the following: Systemic findings consistent with TB infection, Positive interferon gamma release assay, Positive tuberculin skin test in asymptomatic individuals, Acid-fast bacilli (AFB) on direct smear or culture of MTB from ocular samples, Polymerase chain reaction (PCR), Fluorescein angiography (FA), RESULTS: 86 of 2542 patients for examination of retina in retina clinic were diagnosed as suspected tuberculosis chroretinitis, 20 percent of them had conformed diagnosed as TB. out Of 86, 24 (27.9%) had at least one episode of oculacomplaints, 7 patients were conformed with PCR. CONCLUSION: The diagnosis of presumed ocular tuberculosis remains a clinical challenge, although interferon-γ release assays they currently lack the specificity to distinguish between latent tuberculosis infection and active tuberculosis. molecular diagnostic PCR may be valuable in our ability to establish an earlier etiologic diagnosis and institute appropriate antimycobacterial therapy and ensure from implementation of infection control measurements.
Increased Colorectal Cancer Rate in Turner Syndrome: A Case Control Study
Authors:   Department of Gastroenterology and Hepatology, Penn State Hershey Medical Center, Hershey, USA, Subhash Gorrepati Venkata , M. Ba Djibril , Liu Guodong , Levenick John , McGarrity Thomas
Published: May 2022

Female sex hormonal supplementation had been shown to be protective against Colorectal cancer (CRC). Turner syndrome (TS) is a rare X lined chromosomal disorder associated with sex hormonal deficiency. Hence, we hypothesized that that females with TS would be at an increased risk of CRC. From the Truven Health Marketscan Commercial Claims and Encounters Database, female patients who had colonoscopy with TS were compared to aged matched to controls. For these patients we obtained demographic variables, risk factors (diabetes, morbid obesity, smoking, use of non-steroidal anti-inflammatory drugs and statins) and endoscopic results (adenoma and cancer detection) from the database. Multivariate logistic regression analysis was performed to compare the cancer detection rates in both groups. Of the 7,77,36,681 patients of age 35 or older in the database 3265 had TS. Of those 546 (17%) patients had a colonoscopy that was reported. These patients were compared to 1059 age matched controls. Prevalence of diabetes (14.3 vs 8.4, P<0.001), and smoking (2.6 vs 0.9, p=0.01) was higher in patients with TS. Cancer detection rate was higher in patients with TS (1.1% vs 0.2%, p=0.01). After adjustment for the above variables, patients with TS have an adjusted odds ratio of 9.5 for CRC at any colonoscopy (95% CI 1.7-52.8, p =0.008). Hence, we concluded that in the studied cohort of TS patients there was a higher colorectal cancer detection rate at any colonoscopy when compared to their age matched female counterparts. TS patients represent a ‘disparity group’ who warrant enhanced CRC screening.
Functional hallux rigidus in high level athletes: Arthroscopic repair by flexor hallucis longus debridement
Authors: Carpenter Brian , Gentile Michael , Russell Hagenbucher Jacob
Published: May 2022

This study aimed at the surgical technique and long-term clinical outcome of releasing the retrotalar pulley and surgical debulking of the flexor hallucis longus muscle belly to restore motion to the first metatarsophalangeal joint. Hallux limitus is defined as a limitation of motion at the first metatarsophalangeal joint.  Numerous etiologies have been described, but most are concentrated within the first ray, especially the first metatarsophalangeal joint.  We present a series of patients with hallux limitus caused by impingement of the flexor hallucis longus tendon within the retrotalar pulley due to a hypertrophic and/or low-lying muscle belly.  Arthroscopic surgical debridement of the retrotalar pulley and surgical debulking of the flexor hallucis longus muscle belly in the posterior ankle compartment resolved all symptoms at the 1st metatarsophalangeal joint and restored normal motion of the first metatarsophalangeal joint allowing all high level athletes to return to their respective sports with no limitations.
3D printing technology: Rethinking the approach to talar surgery; a literature review
Authors: Love Ebony , Sansosti Laura , Labbad Ziad , Khurram  , Alyssa  , Priyanka  , Sarah  , Michael  , Jessica  , Griffin
Published: May 2022

Talar fractures account for less than 1% of all fractures, yet despite this low occurrence they represent a major reconstruction challenge for surgeons. While total talar replacements are seldom used, there are very few procedures that can simultaneously repair a damaged talus and allow the patient to retain adequate range of motion, joint stability, function and satisfaction. These factors have become the impetus for exploring the role of 3D printing as a relatively novel surgical intervention for reconstructing the talus. Specific indications for a 3D printed total talar replacement include severe osteoarthritis, avascular necrosis, osteomyelitis, and trauma especially in the setting of a juvenile patient. As a relatively new approach, there is still much to be explored in regards to creating a 3D printed talar prosthesis, and the utility of the technology would greatly benefit from further research and development. Based upon our initial review of seven different studies, the use of 3D printed talar implants, when surgically indicated, demonstrates promising results in increasing patient satisfaction and improving postsurgical outcomes when compared to more conventional methods of repair. Thus, 3D printed talar implants represent a potentially viable tool to be considered by surgeons for a more precise and patient outcome-driven solution following talar injury.
A case series of three patients with rare pantalar dislocation
Authors: Mogavero Marissa , Robitaille Andrew , Fallat Lawrence
Published: May 2022

Total talar dislocations are rare, significant surgical challenges for foot and ankle surgeons. These dislocations can be very difficult to manually close-reduce, requiring immediate surgical intervention secondary to arterial impingement, pain and risk of skin necrosis attributable to skin tenting. In this case series, we report on three patients who presented to the emergency room following a traumatic ankle injury. Ankle radiographs and computed tomography (CT) scans were obtained, revealing pantalar dislocations. Closed reduction utilizing Charnley’s principles was attempted in the emergency room through manual accentuation of the deformity, traction and reduction. Closed reduction was unsuccessful in all three patients which led to immediate surgical intervention consisting of open reduction of the dislocated talus with internal fixation of concomitant fracture patterns. Postoperatively, all patients were carefully monitored for avascular necrosis of the talus with serial radiographs. One year following surgical intervention, no evidence of talar avascular necrosis (AVN) was observed and two of the three cases developed subtalar joint arthritis. This case report serves to display the treatment and outcomes of a rare dislocation with follow up to complete return to normal activity.
The importance of life quality questionnaire in patients with prostate cancer, pre-and post-radical prostatectomy
Authors:   Carol Davila Central University Emergency Military Hospital, Bucharest, Ciucă Gina A ,   Carol Davila University of Medicine and Pharmacy, Bucharest, Bratu Ovidiu ,   Carol Davila Central University Emergency Military Hospital, Bucharest,   Carol Davila University of Medicine and Pharmacy, Bucharest, Spînu Dan ,   Carol Davila Central University Emergency Military Hospital, Bucharest,   Carol Davila Central University Emergency Military Hospital, Bucharest, Dinu Marius ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Farcaș Cătălin ,   Carol Davila Central University Emergency Military Hospital, Bucharest,   Carol Davila University of Medicine and Pharmacy, Bucharest, Rădulescu Constantin A ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Popescu Robert ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Marcu Dragoș ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Mischianu Dan ,   Carol Davila Central University Emergency Military Hospital, Bucharest,   Carol Davila University of Medicine and Pharmacy, Bucharest, Armean Petru ,   Carol Davila University of Medicine and Pharmacy, Bucharest,   Th. Burghele Urology Hospital, Bucharest
Published: May 2022

This study analyzes the satisfaction of the patients with radical prostatectomy according to the signs and symptoms included in the EORTC QLQ -C30 and EORTC QLQ -PR25 questionnaires, including their relation with the health state that influences the pre and postoperative life quality. Fifty patients with prostate cancer in a localized stage were studied and analyzed in a prospective manner and for a period of 12 months, before and 6 months after the radical prostatectomy. In choosing the patients, the common denominator was the use of the same postoperative plan and the lack of postoperative complications, as well as the lack of chronic diseases. Erectile dysfunction, urine incontinence were quite frequent after radical prostatectomy, while the urinary obstruction and the weak urinary stream were less frequent. In this regard, people noticed a significant decrease of life quality. Although the study addressed a small group of patients, the results are similar to those belonging to other clinical studies. Even if the aspect of life quality is more rarely taken into account, the questionnaires regarding the life quality are specific, useful and quite cheap in evaluating different therapies.
Finite element analysis of a modified short hip endoprosthesis
Authors:   Politehnica University, Bucharest, Semenescu Augustin , Radu Florentina Ioniță ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Mateș Ileana M ,   Carol Davila Central University Emergency Military Hospital, Bucharest, Bădică Petre ,   National Institute of Material Physics, Batalu Nicolae D ,   Politehnica University, Bucharest
Published: May 2022

A finite element simulation of the mechanical static features for a modified short hip endoprosthesis was performed. The corkscrew-like femoral stem was modified introducing more turns of the thread. By such an approach it is expected that for some cases the mechanical fixation of the prosthesis to the bone will be improved or the use of the cement for bonding is not necessary. Our scenario was estimated for titanium and stainless steel, and both materials show good safety factors. Mechanical stress is expected to be distributed more uniform in the bone for the new design with more turns of thread.
Behçet disease - Case presentation
Authors:   Carol Davila University of Medicine and Pharmacy, Ciobîcă Lucian , Iolanda Sârbu ,   Carol Davila University of Medicine and Pharmacy, Stanciu Silviu ,   Carol Davila University of Medicine and Pharmacy, Coca Ancuța ,   Carol Davila University of Medicine and Pharmacy
Published: May 2022

Behcet's disease is a rare and poorly understood condition with multiple systemic manifestations. The disease causes inflammation in blood vessels throughout the body which leads to numerous symptoms that may appear and disappear unpredictable. Case presentation A 33 year old woman was admitted (interned) to our clinic. Her family medical history reveals – multiple strokes (father) and autoimmune thyroiditis (sister). The onset of her symptomatology was in 2013 and it consisted of fever (39-40 Celsius degrees) sicca syndrome and persistent headaches, recurrent oral and genital ulcerations. An important event is essential to be mentioned -the patients has suffered an episode of upper gastrointestinal bleeding (hemoglobin has dropped to 2.5g/dl which has led to cardiac arrestresuscitated). The lab tests showed: C3 hypocomplementemia, Anti-centromere antibodies (-), anti-b2gp1 antibody (+), lupus anticoagulant (+), U1RNP(-). We started to administrate cyclophosphamide to the patient, thus his condition has improved after the 2nd dose. At the 12-month evaluation we were able to see a significant clinical and biological improvement.
Primary thyroid lymphoma – case report
Authors:   Alexandru Trestioreanu  Oncologic Institute,  Bucharest, Stoica Remus C , Pasare Alexandra T ,   Coltea Clinical Hospital,  Bucharest, Curca Razvan G ,   Coltea Clinical Hospital,  Bucharest, Anghel Andrei W ,   Alexandru Trestioreanu  Oncologic Institute,  Bucharest, Vlad Stefanel ,   Carol Davila University  Emergency Central  Military Hospital,  Bucharest
Published: May 2022

Introduction. Even though, primary thyroid lymphoma (PTL) is a rare thyroid malignancy and extranodal non-Hodgkin lymphoma, this type of disease should not be disgraced in order to achieve an early diagnosis and multimodal treatment. Materials and method. We selected for discussions a primary thyroid lymphoma patient with absent constitutional (B-type) symptoms, who undergoes a multidisciplinary approach of the disease, chemotherapy and radiotherapy. In this clinical case report a 84 yo male patient with stage IE diffuse large B-cell histological type (Ann Arbor staging) was treated using R-CHOP chemotherapy, followed by involved field radiotherapy, with an excellent treatment response and disease control. Results and Discussion. Usually this type of extranodal non-Hodgkin lymphoma is present in the seventh decade of life, with males being affected earlier than females. One of the most common presentations of thyroid lymphoma is an enlarging neck mass and a history of Hashimoto’s thyroiditis, which is the major risk factor. The most common PTL subtypes are diffuse large B-cell lymphoma (the most aggressive histological subtype, representing 70% of all PTLs) and MALT lymphoma (30% of the PTLs). Advances in both diagnosis and treatment in the last years have improved the early diagnosis and shortened the time for treatment implementation.
The complex implications of dermatoses specifically associated with pregnancy
Authors:   ", Stanescu Ana Maria A ,   Carol Davila",   University  of Medicine and  Pharmacy, Bucharest,  Romania, Stefani Constantin ,   "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania, Grajdeanu Ioana V ,   "Carol Davila" University  of Medicine and  Pharmacy, Bucharest,  Romania, Codreanu Ioana F ,   "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania, Gheorghe Gina ,   Clinical Emergency Hospital of Bucharest, Bucharest, Romania, Diaconu Camelia C ,   "Carol Davila" University  of Medicine and  Pharmacy, Bucharest,  Romania,   Clinical Emergency  Hospital of Bucharest,  Bucharest, Romania
Published: May 2022

Pregnancy-specific dermatoses are a heterogeneous group of inflammatory dermatoses associated exclusively with pregnancy. Although these dermatoses are rare, it raises problems in medical practice because of their appearance, being difficult to diagnose, treat and the possibility of the fetus being affected. Pemphigoid Gestationis (PG) is a rare, autoimmune, strongly pruritic, vesiculobullous dermatosis with a strong impact on the patient. Polymorphic Eruption of Pregnancy (PEP) is a benign, self-limited inflammatory skin disorder that usually affects first pregnancy in the third trimester or immediately in the postpartum period. Other dermatoses associated with pregnancy include: Intrahepatic Cholestasis of Pregnancy (ICP), Atopic Eruption of Pregnancy (AEP) and Pruritic Folliculitis of Pregnancy (PFP). We will extensively present PG and PEP, to draw attention to the importance of correct diagnosis and the implications of treatment during pregnancy.
Akhmet Baitursynuly and actual problems of language culture (thesis of the report)
Authors: Uali N.
Published: May 2022

The basis of the conceptual position of the scientist in the transformation of the culture of writing into the heritage of the nation was, firstly, a deep knowledge of the rich oral literature, folklore heritage; secondly, a clear awareness of the linguistic identity and intransigence of the Kazakh people who inhabited the boundless Great Steppe. Therefore, in terms of continuity in relation to the teachings of Akhmet Baitursynuly, one of the urgent issues is to give it a national character through a radical reform of the Kazakh script.
The scientist who studied the dichotomy of living art
Authors: Momynova B. , Anesova U.
Published: May 2022

The article examines one of the periods of the development of ethnolinguistics, as well as scientific works written during this period. In particular, the article considers the role and contribution of Professor E. Zhanpeisov in the study of Kazakh ethnolinguistics. The article analyzes the scientist’s works, including his last monograph «Қазақ ескіліктері». Some lexical units are described in detail.
Linguistic heritage of K. Omiraliev: language of Kazakh poetry (XV-XIX)
Authors: Mankeeva Zh.
Published: May 2022

This article provides a scientific and analytical description of the works of famous linguist, turkologist K. Omiraliev, dedicated to the study of sources of professional Kazakh poetry, traditions and continuity, and tendencies of innovation on the basis of Kazakh poetry samples of the XV-XIX centuries. The complex system of research, philological character, and historical-linguistic principle of the scientist’s works are evaluated from the perspective of the anthropocentric paradigm of linguistics.
Methods of teaching with CLIL technology in English lessons
Authors: Myrzakhanova G. K.
Published: May 2022

This article is devoted to the main directions of teaching disciplines in    a foreign language. One of the most successful methods of language teaching is Content and Language Integrated Learning (CLIL), which allows combining learning, for example, English or German and a specific subject, i.e. expanding the overall educational space through the functional approach to learning a foreign language. It also significantly increases the motivation for language use. The need to update and improve the learning process using this method is considered.
An Alternative Minimal Invasive Approach to a Conventional Fixed Partial Denture – A Case Report
Authors: M Rohit , Abraham Ponsekar , B Eswaran
Published: May 2022

Consideration of a fixed prostheses for replacing a single missing tooth can be accomplished by a traditional fixed partial denture or an implant crown or a fiber reinforced partial denture or an inlay retained fixed partial denture. The main drawback in a traditional fixed partial denture is the removal of a significant amount of tooth structure in order to replace the missing teeth which contradicts De Vans dictum. The more conservative approach to replacing a single missing tooth is either by a fiber reinforced composite bridge or an inlay retained fixed partial denture. New high strength ceramics, with their stiffness and high mechanical properties (i.e., resistance to fracture and/or fatigue), could be considered a right choice in an IRFDP (Inlay retained fixed partial denture) rehabilitation. This case report describes an IRFDP treatment using a CAD/CAM monolithic zirconia for replacing a single missing mandibular molar.
Schneer v. Commissioner: Continuing Confusion Over the Assignment of Income Doctrine and Personal Service Income
Authors: Jensen Ronald H.
Published: May 2022

More than sixty years have elapsed since Justice Holmes first enunciated in Lucas v. Earl the principle that income from personal services "must be taxed to him who earns it" and that assignments of such income "however skilfully devised" will not be respected for tax purposes. The Supreme Court has described this principle-now known as the assignment of income doctrine-as the "first principle of income taxation." Yet despite its venerable lineage and importance, the doctrine remains today beset by confusion and uncertainty. This was vividly demonstrated in Schneer v. Commissioner where the Tax Court agonized over the application of the doctrine to a simple, indeed pedestrian, set of facts. The twenty-page majority opinion brought forth a concurrence, based on an entirely different theory, and two vigorous dissents, one of which attacked the court's decision as "unprincipled." The decision has given rise to considerable comment, some of it heated. One commentator described the decision as not only wrong but "exquisitely wrong, so misguided at every turn, that it becomes a wayward sort of achievement," while another described the first commentator's analysis as "wrong, although not exquisitely wrong."' All commentators, however, have recognized the case's significance. The Tax Lawyer, the official publication of the American Bar Association Section of Taxation, designated the case as one of the important tax decisions of 1992, while a publication of the Section on Taxation of the Association of American Law Schools recommended its use in the classroom as the "practically perfect case" for teaching the assignment of income doctrine. The Schneer case therefore presents an opportune occasion to reexamine the assignment of income doctrine as applied to personal service income.
Horizontal Equity: A Further Note
Authors: Musgrave Richard A.
Published: May 2022

Writing some thirty years ago, I argued that "the requirements of horizontal and vertical equity are but different sides of the same coin. If there is no specified reason for discriminating among unequals, how can there be a reason for avoiding discrimination against equals?" The call for horizontal equity ("HE") without a vertical equity ("VE") rule, as I argued, is at best to be seen as a protection against arbitrary discrimination, a goal which could also be met by random taxation. I stayed with that view until Louis Kaplow's support of a similar position made me return to the issue. Perhaps a bit wiser if less clever, I then came to conclude that there was a case, after all, for recognizing HE as a distinct norm. Kaplow, responding in this Review, rejected my case as assuming what is to be proven. I am not persuaded and hence this further note.As I suggested in my paper, a distinction need be drawn between viewing the problem in a first best setting where taxes can be arranged so as to fully comply with equity norms and situations where, due to political or other constraints, the choice is among second best solutions. The same distinction is again drawn here.
Partnership Securities
Authors: Friedman Simon
Published: May 2022

The convergence of the individual and corporate tax rates and the repeal of the General Utilities doctrine have increased the cost of doing business in corporate form and the attractiveness of operating a business as a partnership. That attractiveness has been reinforced by the growing availability of limited liability companies. The proliferation of partnerships has increased the interest in partnerships' issuing securities similar to those issued by corporations-capital interests, options and profits interests that are the partnership equivalent of "stock appreciation rights." However, there has been little discussion of the tax consequences of partnerships issuing securities apart from the long-standing debate as to whether the recipient of a partnership profits interest for services should be subject to tax. That debate has been resolved, as a practical matter, by Revenue Procedure 93-27, in which the Internal Revenue Service ruled that, subject to certain exceptions, the receipt of profits interests for services is not taxable. This resolution makes timely an analysis of the consequences to the partnership and other partners of a partnership's issuance of partnership securities.This article, through a series of examples, considers the possible consequences under current law of the receipt by a partner of a capital interest, an option and a profits interest for either cash or services. These consequences differ depending on whether a partnership is viewed as an entity or aggregate. The article recommends the adoption of an entity approach that permits the consequences of a partnership's issuance of securities to resemble those of corporate issuances. This recommendation requires reconsidering the accepted view of the tax consequences of a partnership's issuing a capital interest for services.
IRC §§ 7431 and 7433: Civil Remedies for Abusive Practices by the IRS
Authors: Sprouls R. Tracy
Published: May 2022

A government must have revenue to exist, and a government the size of the present-day United States government requires a staggering amount of revenue. As the revenue assessing and collecting branch of the government, the Internal Revenue Service performs the crucial function of ensuring the steady and continuous flow of revenue. To enable it to perform this function, Congress and the courts have granted the Service broad powers of investigation and seizure that are denied most other law enforcement agencies by statutory and constitutional safeguards, and have generally shielded the Service from accountability to the taxpayers involved or to any other authority.In 1976, however, Congress began enacting legislation intended to ensure the proper exercise by the Service of its extensive powers, and to prevent the misuse of the massive database that the Service has constructed on American taxpayers. Given the ever-expanding use of the tort system in the United States as a means of private law enforcement, it is not surprising that one of the tools chosen by Congress to police the Service was the taxpayer lawsuit for damages against the federal government. This Article will focus on two provisions, section 7431 (and its substantive base, section 6103) and section 7433, in which Congress established this method of accountability.
Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange
Authors: McDaniel Paul R. , Repetti James R.
Published: May 2022

Over the past several years, Professors Richard Musgrave and Louis Kaplow have engaged in an exchange over the question whether the concept of horizontal equity has any independent significance apart from vertical equity. Kaplow answers that question in the negative, Musgrave in the affirmative. The purposes of this comment are (1) to sort out the issues raised in the Musgrave-Kaplow exchange, and (2) to set forth a somewhat different perspective from which to view those issues.
Zero Basis Hoax or Contingent Debt and Failure of Proof?. Sorting Out the Issues in the Lessinger Case
Authors: Cummings, Jr. Jasper L.
Published: May 2022

The author argues that commentary on the Second Circuit's 1989 Lessinger decision involving section 357(c) has not clearly identified the tax logic issues that are at stake in the case. He agrees that the controlling shareholder's obligation is not section 351 "property" and should not be accorded basis in the shareholder's hands. Instead, the obligation should be treated as a purchase money obligation that affords basis in the shareholder's stock unless it is properly viewed as contingent. In any event, proper structuring of section 351 exchanges of property subject to debt in excess of the property's basis for stock in order to reflect an actual retention of liability on that debt by the shareholder should prevent shareholder gain recognition under section 357(c).
Demystifying LIFO: Towards Simplification of Inflation-Adjusted Inventory Valuation
Authors: Morse Edward A.
Published: May 2022

The last in, first out (LIFO) method of inventory accounting has been available to taxpayers for more than 50 years. The basic concept of LIFO is relatively simple: it reverses the normal assumed flow of costs (first-in, first-out or FIFO) by matching the costs of the latest purchases or production against current-year sales. During periods of rising costs, LIFO generally results in lower taxable income than the FIFO method because current-year increases in inventory costs are charged to cost of goods sold, rather than accumulated in ending inventory. Thus, LIFO provides protection from the effects on taxable income of rising inventory costs (hereinafter "inflation").Like many other aspects of federal income tax law, the practical implementation of LIFO has often proved to be a complex task. Particularly difficult issues have arisen over the fundamental concept of measuring costs on a comparable basis over time for inventory affected by stylistic, technological, or other changes. The tax law currently lacks objective, determinate standards for ascertaining the proper LIFO cost of inventory items that change. Current standards rely on concepts of similarity, involving fine distinctions that are difficult to apply consistently and resulting in costly and burdensome controversies, with little promise of more determinate results. Moreover, efforts to simplify LIFO have not freed taxpayers from mystifying complexity in this area, as the available simplified methods are far from simple and are not viable alternatives for many taxpayers.
Muffled Chevron: Judicial Review of Tax Regulations
Authors: Aprill Ellen P.
Published: May 2022

Taxpayers and their lawyers frequently express displeasure with tax regulations. Some go further and litigate the regulations' validity. The result of such challenges often depends on the degree of deference that reviewing courts give to the regulations. The degree of judicial deference to administrative decision-making in turn raises questions about the division of labor between courts and agencies. It "implicates constitutional concerns about the role of the courts in a government of separated powers," perhaps most importantly, about the ability of courts to serve "as a balance for the peoples' protection against abuse of power by other branches of government."In recent years, courts facing questions of judicial deference to agency decisions have had to struggle with Chevron U.S.A., Inc. v. National Resources Defense Council, a 1984 Supreme Court decision that has been described as creating a "revolution in administrative law" by giving controlling effect to administrative decisions. This article examines the extent to which Chevron has influenced judicial review of tax regulations. It concludes that, if Chevron has had any effect in this context, it may have been to decrease marginally, rather than increase, deference to Treasury regulations. The article also argues that judicial review of tax regulations provides a model for a revised Chevron.
The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax
Authors: Fleming, Jr. J. Clifton
Published: May 2022

A cash-flow consumption tax is assessed annually on individuals. In simplified terms, the base is calculated for each taxpayer by combining the year's gross receipts and savings withdrawals and then subtracting the year's business and investment expenses and the year's additions to savings. Progressive rates are applied to the resulting sum. These computations are intended to confine the cash-flow tax burden to an individual's annual consumption and to remove nonconsumption expenses and current savings from the tax base.By contrast, the base for a theoretically correct Schanz-Haig-Simons (SHS) income tax is each individual's annual consumption plus current additions to savings. Thus current receipts which are otherwise taxable remain in the tax base, even if they are saved, and withdrawals from earlier savings are not currently taxed since they were assessed in a prior year. Stated differently, the SHS tax base has two components-current consumption and current savings (including current appreciation accruing to earlier investments)-whereas a cash-flow consumption tax has only a single component-current consumption