bluuebunny/crossref_metadata_2025_split huggingface dataset:
Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
Authors: Valle Uribe Luis Liov 
Published: November 2020

En el Perú no existe regulación específica sobre el límite cuantitativo aplicable a los intereses devengados en la etapa operativa, a diferencia de lo que ocurre con la regla de subcapitalización. Así, en el presente artículo, el autor aborda la colisión existente en las normas tributarias sobre la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización.
El autor analiza dos interpretaciones buscando responder a la interrogante si la regla de subcapitalización resulta o no aplicable a los intereses devengados de la etapa preoperativa. Para este fin, se exploran las normas contenidas en la Ley del Impuesto a la Renta.
Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
Authors: León Puccio Pablo Antonio , Llontop Hugo Fabio 
Published: November 2020

En nuestro medio, los sujetos no domiciliados que deciden vender sus acciones de empresas peruanas deben realizar un procedimiento de certificación de capital invertido ante la Administración tributaria. Sin embargo, hasta el momento, esta ha ajustado el costo computable de las acciones de titularidad de los sujetos no domiciliados cuando las empresas peruanas emisoras de tales acciones han realizado reducciones de capital para absorber pérdida.
De este modo, la presente investigación tiene como objeto determinar si las reducciones de capital para absorber pérdidas deberían implicar una disminución del costo computable de las acciones de las empresas peruanas que son enajenadas por sujetos no domiciliados.
Comentarios para modernizar el régimen del Impuesto General a las Ventas en el Perú en el marco de la economía digital: la experiencia de la Comunidad Europea y el inmaduro régimen peruano
Authors: Zegarra Camarena Rocío 
Published: November 2020

El presente artículo aborda el tratamiento del Impuesto al Valor Agregado aplicable a las transacciones digitales en la Unión Europa y en el Perú. En este sentido, notaremos que, si bien el Perú fue una de las primeras jurisdicciones en América Latina que intentó afrontar los desafíos de la digitalización de la economía en el ámbito del Impuesto a la Renta, con el paso del tiempo, este esfuerzo ha quedado desfasado.
Por esta razón, luego de revisar los principales aspectos y alcances del régimen del Impuesto al Valor Agregado y del Impuesto General a las Ventas peruano, se brindarán algunas ideas para actualizarlos sobre la base de la reflexión de la experiencia europea y su normativa aplicable a las transacciones digitales.
La mora del deudor en obligaciones de no hacer: ¿es posible y conveniente su reconocimiento en el Código Civil peruano?
Authors: Vásquez Sotomayor Aarón , Herrada Bazán Víctor 
Published: November 2020

Este trabajo analiza el régimen sobre mora del deudor contenido en el Código Civil peruano, con el fin de determinar si, pese a las varias voces en contra, es posible y conveniente su aplicación a las obligaciones que consisten en un no hacer. A partir de un examen de la naturaleza de este tipo de obligaciones y de la mora debitoris como institución jurídica, los autores analizan críticamente las posturas contrarias a compatibilizar ambas figuras, desde un punto de vista fenomenológico y funcional.
Luego, los autores examinan el estado actual del Código Civil sobre cuya base defienden que es posible y conveniente reconocer la aplicabilidad de la mora a las obligaciones negativas, por vía analógica del régimen vigente. Finalmente, valoran la propuesta que hace el Anteproyecto de Reforma del Código Civil peruano de 2020 sobre el tema.
Kajian Revitalisasi Kawasan Benteng Somba Opu Sebagai Kawasan Bersejarah
Authors: Sudarwani Margareta Maria , Eni Sri Pare , Sir Mohammad Mochsen 
Published: November 2020

<p><em>Among </em><em>a number</em><em> </em><em>fortress</em><em> of Gowa, the largest and strongest is the Somba Opu Fortress. Somba Opu Fortress is the main fortress of the Kingdom of Gowa, the King of Gowa</em><em>’s resident</em><em>. The uniqueness of the fortress is that </em><em>it</em><em> is made of clay and egg whites instead of cement, so tourists are interested in visiting it. The purpose of this research is to contribute the concept of knowledge relating to </em><em>a</em><em> </em><em>study of r</em><em>evitalization of Somba Op</em><em>u Fortress</em><em>. In this study the method used is a naturalistic qualitative research with an inductive strategy. Revitalization is a development activity that is</em><em> </em><em>aimed to grow back important values</em><em> </em><em>of Cultural Heritage with function adjustment</em><em> </em><em>new space that is not contrary to principle</em><em> </em><em>preservation and cultural value of the community.</em><em> </em><em>Zoning system as revitalization methode of Somba Opu Fortress is still being explored by government of Sulawesi Selatan Province. </em><em>From the </em><em>re</em><em>search it can be concluded that the Somba Opu</em><em> Fortress</em><em> is rectangular. The shape and size of the fort</em><em>ress </em><em>is the most appropriate condition with the geomorphological conditions at that time. The area of Somba Opu </em><em>Fortress </em><em>as a historical </em><em>district</em><em> needs to be considered and well maintained by related </em><em>stakehorders</em><em>. One of the maintenance efforts that can be done is revitalization to restore the area make it more attractive and more useful than before.</em> <em>The fortress of Somba Opu has become historical area, so it should be protected, preserved and maintained so that the cultural meaning contained in it still remains.</em><em></em></p>
Dinamika Terbentuknya Wilayah Kampung Arab di Surakarta
Authors: Bazher Najmi Muhamad 
Published: November 2020

<p class="Abstract"><em>A majority of modern-day Arab-Indonesians are the descendant of Hadramaut immigrants who came to Indonesia. They have stayed and settled in area near each other that are now known as kampung Arab. Most kampung Arab in Indonesia show that Arabs had similar pattern in their way of settling. Surakarta, as the chosen location, has kampung Arab located at Pasar Kliwon. There are theories about how these kampung Arab, including Pasar Kliwon, were developed. The objective of this study is to explore the four theories of Kampung Arab Pasar Kliwon development factors and the chronological sequence of those factors. This study is a qualitative research that uses secondary analysis of the previous studies as its method. Data verification utilised triangulation method, using various approaches, such as observation, interview, and participatory mapping. All four theories are considered valid. Based on the history of Kampung Arab Pasar Kliwon development, the factors in chronological order are economic activities, community, keraton (imperial) government policy, and colonial government policy.</em><em></em></p>
Injectable Non-leaching Tissue-mimetic Bottlebrush Elastomers: A New Platform for Advancing Reconstructive Surgery
Authors: Dashtimoghadam Erfan , Fahimipour Farahnaz , Keith Andrew , Vashahi Foad , Popryadukhin Pavel , Vatankhah Mohammad , Sheiko Sergei 
Published: November 2020

Abstract
Current materials used in biomedical devices do not match tissue’s mechanical properties and leach various chemicals into the body. These deficiencies pose significant health risks that are further exacerbated by invasive implantation procedures. Herein, we leverage the brush-like polymer architecture to design and administer minimally invasive injectable elastomers that cure in vivo into leachable-free implants with mechanical properties matching the surrounding tissue. This strategy allows tuning curing time from minutes to hours, which empowers a broad range of biomedical applications from rapid wound sealing to time-intensive reconstructive surgery. These injectable elastomers support in vitro cell proliferation, while also demonstrating in vivo implant integrity with a mild inflammatory response and minimal fibrotic encapsulation.
Institutional Review of Laparoscopic Surgery during Coronavirus Disease - 2019: Recommendations for Developing Countries
Authors: Hannan Md Jafrul , Parveen Mosammat Kohinoor , Nady Alak , Hasan Md Samiul 
Published: November 2020

Abstract
Context: The outbreak of the Coronavirus disease 2019 (Covid-19) has posed new challenges to surgical care throughout the world. Laparoscopic guidelines were revised to address the theoretical risks associated with transmission of viral droplets and many elective surgeries were suspended.Aims: We aimed to describe strategies that lowered viral transmission risks such as alternative anaesthetic techniques and low-cost infection control and prevention practices for laparoscopic surgeries.Settings and Design: Seventy two patients who presented to hospital as acute surgical emergencies between April and July 2020 and analyzed clinical data of 50 patients who underwent laparoscopic surgeries. This was a prospective observational study.Methods and Material: Procedures were performed under spinal anaesthesia utilizing alternate electrosurgical units and simple smoke evacuation systems.Statistical analysis used: Continuous variables were summarized as mean and standard deviation (SD) or median and range. Discrete variables were summarized as frequencies and percentages. Univariate testing was performed using t test or Mann-Whitney U test. ANOVA or Kruskal-Wallis test was used for categorical data.Results: Of the 50 operated patients, the median age was 23 years with 54% females. The most frequently performed procedure was laparoscopic cholecystectomy, the overall median theatre time was 47 minutes, and 40% patients were managed as day cases with reduced hospital stay.Conclusions: Use of spinal anaesthesia, a simple smoke evacuator and some additional measures during laparoscopic surgeries reduce theatre time and length of hospital stay. These strategies could address and minimize the risks associated with Covid-19 transmission in surgical settings in low-resource countries.
SARS-CoV-2 N promotes the NLRP3 inflammasome activation to induce hyperinflammation
Authors: Pan Pan , Shen Miaomiao , Yu Zhenyang , Ge Weiwei , Chen Keli , Tian Mingfu , Xiao Feng , Li Geng , Wang Zhenwei , Wang Jun , Jia Yaling , Wang Wenbiao , Wan Pin , Zhang Jing , Chen Weijie , Lei Zhiwei , Chen Xin , Luo Zhen , Zhang Qiwei , Xu Meng , Li Yongkui , Wu Jianguo 
Published: November 2020

Abstract
Excessive inflammatory responses induced upon SARS-CoV-2 infection interlocks with severe symptoms and acute lung injury in patients with Severe Coronavirus Disease 2019 (COVID-19). Revealing the mechanism underlying the control of SARS-CoV-2-triggered immune-inflammatory responses would help us to understand the pathological process and guide clinical treatment. However, the effect of the NLRP3 inflammasome on regulating SARS-CoV-2-induced inflammatory responses has not been reported. Here, we revealed a distinct mechanism by which SARS-CoV-2 nucleocapsid (N) protein promotes the NLRP3 inflammasome activation to induce hyperinflammation. We demonstrated that N protein facilitates the maturation of proinflammatory cytokines IL-1β and IL-6 and induces proinflammatory responses in cultured cells and mice tissues. In team of molecular mechanism, N protein interacts directly with NLRP3 protein, promotes the binding of NLRP3 with ASC, and facilitates the assemble of the inflammasome complex. More importantly, N protein aggravates lung injury, accelerated death in sepsis and acute inflammation mouse models, and promotes IL-1β and IL-6 activation in mice. Notably, N-induced lung injury and cytokine production were blocked by Ac-YVAD-cmk, an inhibitor of the NLRP3 inflammasome. Therefore, this study revealed a distinct mechanism by which SARS-CoV-2 N protein promotes the NLRP3 inflammasome activation and induces excessive inflammatory responses.
Direct detection of coupled proton and electron transfers in human manganese superoxide dismutase
Authors: Azadmanesh Jahaun , Lutz William , Coates Leighton , Weiss Kevin , Borgstahl Gloria 
Published: November 2020

Abstract
Human manganese superoxide dismutase (MnSOD) is a critical oxidoreductase found in the mitochondrial matrix. Concerted proton and electron transfers (CPETs) are used by the enzyme to rid the mitochondria of O2•−, a precursor to other harmful reactive oxygen and nitrogen species. The mechanisms of CPET-utilizing enzymes are typically unknown due to the difficulties in detecting the protonation states of specific residues and solvent molecules involved in catalysis while controlling the redox state of the enzyme. Here, neutron diffraction of redox-controlled MnSOD crystals revealed the all-atom structures of Mn3+SOD and Mn2+SOD delivering unique data on sites of differential protonation. A novel mechanism is proposed from the direct observation of glutamine deprotonation, the involvement of Tyr and His with altered pKas, and three unusual strong-short hydrogen bonds that change with the oxidation state of the metal. Quantum calculations provide insight into the electronic modulation of the observed structures.
Dietary Phytochemical Index and Psychological Disorders in a large sample of Iranian adults: a population-based study
Authors: darabi zahra , Vasmehjani azam Ahmadi , Salehi-Abargouei amin , mirzaei masoud , Hosseinzadeh Mahdieh 
Published: November 2020

Abstract
Background: Intake of plant foods including of Phytochemicals may be decrease risk of mental health.Aim: This study aim to investigate association of Dietary Phytochemical Index)DPI( with symptoms of depression, anxiety and stress in a large sample of Iranian adults.Methods: In this cross-sectional study, a total of 7385 adult aged 20-50 years old were provided from the recruitment phase of Yazd Health Study, a population-based cohort research on Iranian adults. Food intakes were assessed via validated and reliable food frequency questionnaire. Symptoms of depression, anxiety and stress were assessed using a validated Depression, Anxiety and Stress Scales questionnaires with 21-items. DPI was calculated by percent of daily energy intake taken from phytochemical-rich foods.Results: After adjusting for potential confounders, normal weight subjects in the highest tertile of DPI had a lower risk of depression (OR: 0.65; 95% CI: 0.44–0.97) and anxiety symptoms (OR: 0.65; 95% CI: 0.45–0.93) compared with those in the lowest tertile. However, no apparent association was found between depression, anxiety and stress in overweight and obese subjects. Conclusion: We found significant association between DPI and mental health in normal weight adults. Prospective studies are required to approve these conclusions.
Involvement of Mucosal Flora and Enterochromaffin Cell of Cecum and Descending Colon in Diarrhea-Predominant Irritable Bowel Syndrome
Authors: Yang Jingze , Wang Peng , Liu Tong , Lin Lin , Li Lixiang , Kou Guanjun , Zhou Ruchen , Li Pan , Li Yanqing 
Published: November 2020

Abstract
Background: The comparison between microbiota of cecal and colonic mucosa in irritable bowel syndrome (IBS) was rarely studied. In addition, enterochromafﬁn (EC) cell had interaction with IBS. The aim of this study was to investigate the relationship among gut microbiota, EC cell and diarrhea-predominant IBS (IBS-D) symptoms in cecum and descending colon. Methods: Biopsies from cecum and descending colon were taken during endoscopy withdrawal. We assessed EC cell numbers, expression of tryptophan hydroxylase 1 (TPH1) and microbial diversity.Results: Total of 22 IBS-D patients and 22 health controls (HCs) were enrolled. The relative abundance of Ruminococcus_torques_group (4.91% vs. 2.20%, P = 0.04763) of cecum increased in IBS-D, while Raoultella (1.58% vs. 1.76%, P = 0.03117) and Fusobacterium (0.12% vs. 1.66%, P = 0.01892) were less abundant. In descending colon, the relative abundances of Ruminococcus_torques_group (5.94% vs. 2.29%, P = 0.04183) and Dorea (2.68% vs. 1.14%, P = 0.04962) of IBS-D increased but Fusobacterium (1.52% vs. 1.89%, P = 0.0345) decreased. EC cells number in cecum of IBS-D was higher than that in HCs and TPH1 level of IBS-D was higher than that of HCs in cecum and descending colon. Correlation analysis showed that Ruminococcus_torques_group were positively associated with HAM-A (r= 0.66, P = 0.004), HAM-D (r= 0.61, P = 0.009), EC cell number (r= 0.49, P = 0.047), IBS-SSS (r= 0.65, P = 0.004), Degree of Abdominal Pain (r = 0.63, P = 0.007), Frequency of Abdominal Pain (r = 0.63, P = 0.007), Frequency of Defecation (r = 0.60, P = 0.011). The abundance of Dorea were positively associated with EC cell number (r = 0.57, P = 0.018), IBS-SSS (r = 0.52, P = 0.034), HAM-A (r = 0.72, P = 0.001), HAM-D (r = 0.59, P = 0.012), Frequency of Abdominal Pain (r = 0.67, P = 0.003).Conclusions: EC cells number increased in IBS-D patients and the expression of TPH1 was higher than HCs. In addition, our results suggested Ruminococcus_torques_group and Dorea may be targets for treatment of IBS-D but still need further studies.
Characterization and comparison of the bacterial community between complete intensive and extensive feeding patterns in pigs
Authors: Li Xin-Jian , Wang Mingyu , Xue Yahui , Duan Dongdong , Li Cong , Ye Jianwei , Han Xuelei , Qiao Ruimin , Wang Kejun , Li Xiu-Ling 
Published: November 2020

Abstract
To investigate and compare the gut microbiota structure in complete intensive feeding pattern (CP) and extensive feeding pattern (EP) groups, a total of 20 pigs were divided into two groups and fed the same diet. The fecal microbial composition was profiled using 16S rRNA gene sequencing. Our results showed that seventeen predominant genera were present in each pig sample and constituted a phylogenetic core microbiota at the class level. Most of the core microbial flora was significantly higher in the CP group than the EP group ( P < 0.05), while Gammaproteobacteria was significantly lower in the CP group than in the EP group ( P < 0.05). The CP group had significantly higher community diversity, richness, and evenness than the EP group ( P < 0.05). Functional prediction indicated that intestinal microbial species might lead to higher growth and an increased fat accumulation capacity in the CP group; however, disease resistance was weaker in the CP group than the EP group. In conclusion, EP pigs have a wider range of sports venues and better animal welfare than CP pigs, which helps reduce the occurrence of diseases and neurological symptoms. To explore the effect of intestinal flora on the disease resistance of pigs at the molecular level, Coprococcus, which has the key gut bacterium in the intestine, was selected for isolation and purification, and co-cultured with intestinal epithelial cells. The qPCR was used to determine the effect of Coprococcus on SLA-DRB gene expression in intestinal epithelial cells. The results showed that Coprococcus enhance SLA-DRB gene expression in intestinal epithelial cells. The results provided useful references for further study on the relationship between intestinal flora and pig disease resistance.
Maresin 1 Protects the Liver Against Ischemia/Reperfusion Injury via the ALXR/Akt Signaling Pathway
Authors: Tang Da , Fu Guang , Li Wenbo , Sun Ping , Loughran Patricia A. , Deng Meihong , Scott Melanie J. , Billiar Timothy R. 
Published: November 2020

Abstract
BackgroundHepatic ischemia/reperfusion (I/R) injury can be a major complication following liver surgery contributing to post-operative liver dysfunction. Maresin 1 (MaR1), a pro-resolving lipid mediator, has been shown to suppress I/R injury. However, the mechanisms that account for the protective effects of MaR1 in I/R injury remain unknown.MethodsWT (C57BL/6) mice were subjected to partial hepatic warm ischemia for 60mins followed by reperfusion. Mice were treated with MaR1 (5-20ng/mouse), Boc2 (Lipoxin A4 receptor antagonist), LY294002 (Akt inhibitor) or corresponding controls just prior to liver I/R or at the beginning of reperfusion. Blood and liver samples were collected at 6h post-reperfusion. Serum aminotransferase, histopathologic changes, inflammatory cytokines, and oxidative stress were analyzed to evaluate liver injury. Signaling pathways were also investigated in vitro using primary mouse hepatocyte (HC) cultures to identify underlying mechanisms for MaR1 in liver I/R injury. ResultsMaR1 treatment significantly reduced ALT and AST levels, diminished necrotic areas, suppressed inflammatory responses, attenuated oxidative stress and decreased hepatocyte apoptosis in liver after I/R. Akt signaling was significantly increased in the MaR1-treated liver I/R group compared with controls. The protective effect of MaR1 was abrogated by pretreatment with Boc2, which together with MaR1-induced Akt activation. MaR1-mediated liver protection was reversed by inhibition of Akt.ConclusionsMaR1 protects the liver against hepatic I/R injury via an ALXR/Akt signaling pathway. MaR1 may represent a novel therapeutic to mitigate the detrimental effects of I/R-induced liver injury.
Cure models to estimate time until hospitalization due to COVID-19. A case study in Galicia (NW Spain)
Authors: Pedrosa-Laza Maria , López-Cheda Ana , Cao Ricardo 
Published: November 2020

Abstract
A short introduction to survival analysis and censored data is included in this paper. A thorough literature review in the eld of cure models has been done. An overview on the most important and recent approaches on parametric, semiparametric and nonparametric mixture cure models is also included. The main nonparametric and semiparametric approaches were applied to a real time dataset of COVID-19 patients from the rst weeks of the epidemic in Galicia (NW Spain). The aim is to model the elapsed time from diagnosis to hospital admission. The main conclusions, as well as the limitations of both the cure models and the dataset, are presented, illustrating the usefulness of cure models in this kind of studies, where the influence of age and sex on the time to hospital admission is shown.
Computational prediction of Carica papaya extracts as potential drug agents against RNA polymerase and Spike proteins of SARS-nCoV2&nbsp;
Authors: Saif Rashid , Zafar Muhammad Osama , Raza Muhammad Hassan , Rehman Talha , Zia Saeeda , Qureshi Abdul Rasheed 
Published: November 2020

Abstract
The emergence of COVID-19 outbreak caused by SARS-nCoV2 (Severe Acute Respiratory Syndrome novel coronavirus 2), lead to the mass-scale mortalities around the world within a short span of time. The hour of the need is to develop the strategies and designing drugs/vaccines to control the spread of this contagion. In this paper, we predict the promising drug agents from the Carica papaya compounds by docking them with two major drug target proteins of SARS-nCoV2, spike (7BZ5) and RNA-dependent RNA polymerase (7BW4). For this purpose, we used Molecular Operating Environment Software (MOE) for ligand-protein interactions and docking scores. Furthermore, we used PubChem, PDB and SwissADME web portals to retrieve ligands structures, proteins structures and to check Lipinski’s physiochemical parameters respectively. Cumulatively, this docking study has shown significant binding energies that (-4.2034 to -8.9013 Kcal/mol) indicates their potential against COVID-19 treatment. This study needs further evaluation on experimental basis.