bluuebunny/crossref_metadata_2025_split huggingface dataset:
¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización?
Authors: Dunin-Borkowski Goluchowska Katarzyna Maria , Delgado Tarazona Claudia Alejandra 
Published: November 2020

La erosión de la recaudación tributaria vía deducción de intereses es un fenómeno que en la actualidad interesa al Estado peruano. En tal contexto, la subcapitalización es una cláusula específica que permite limitar tal accionar. No obstante, no todo tipo de subcapitalización se encuentra proscrita por la legislación nacional, sino únicamente la que erosiona la base sobre la cual se calcula el impuesto a la renta.
En el presente artículo, las autoras abordan la r-gulación de la Ley del Impuesto a la Renta en el Perú sobre la base de la cláusula antielusiva específica de subcapitalización. Con tal perspectiva, abordan los enfoques recomendados por la Acción 4 del plan Base Erosion and Profit Shifting y, a su vez, desarrollan los seis enfoques recomendados por la Organización para la Cooperación y el Desarrollo Económico.
Deducción de intereses y reglas de subcapitalización en la Ley del Impuesto a la Renta peruana y la acción 4 del plan BEPS
Authors: Botto Denegri Francisco , Espinal Cragg Sheila 
Published: November 2020

El Decreto Legislativo 1424 y el Decreto Supremo 338-2018-EF tuvieron como finalidad modificar la Ley de Impuesto a la Renta en materia de deducción de intereses por préstamos. En específico, los decretos antes mencionados han modificado las reglas de subcapitalización por las que las empresas establecidas en Perú estaban reguladas. En ese sentido, estos ajustes parecen cambiar las reglas de juego en lo que respecta a la inversión extranjera en el país.
En este artículo, los autores revisan la evolución del marco legal de subcapitalización en las últimas décadas. A partir de esto, analizan las normas vigentes hasta 2018, así como las promulgadas entre 2019 y 2020. Bajo este enfoque, cuestionan la implementación de las reglas de la Acción 4 del BEPS que serán aplicables a partir de 2021 ya que sus efectos tendrán repercusiones económicas tanto interna como externamente.
Deducibilidad de intereses provenientes de préstamos relacionados con el apalancamiento para el pago de dividendos
Authors: Tori Vargas Fernando , Sarmiento Lazo Edwin 
Published: November 2020

En el sistema financiero, toda empresa necesita liquidez suficiente para poder cumplir con sus obligaciones comerciales, legales y/o financieras, así como para invertir en nuevos proyectos. En estos supuestos, la gerencia corporativa debe decidir si dichas obligaciones deben ser cubiertas con fondos propios o con fondos de terceros. Cuando el dinero proviene de estos últimos a través de endeudamientos, resulta necesario preguntarnos, desde una óptica tributaria, si dicha operación está vinculada con el desarrollo de la actividad de negocio.
A través del presente artículo, los autores buscan resolver esta interrogante y proponen una visión de la relación entre gastos y generación (directa o indirecta) de rentas en las empresas. Para lograr este propósito, jurisprudencia y legislación nacional y extranjera son revisadas y críticamente analizada.
Crisis, What Crisis? Replicability of the Key Measurement Characteristics of the Australian Version of the Birth Satisfaction Scale—Revised
Authors: Martin Colin R. , Jefford Elaine , Hollins Martin Caroline J. 
Published: November 2020

BACKGROUNDBehavioral and medical science is currently in the grip of a “replication crisis,” circumscribed by the failure to replicate a large proportion of key studies and a consequential impact on confidence in the veracity of the scientific method. Given the contemporary nature of the debate it is surprising that the psychometric properties of commonly used outcome measures have not been evaluated in this context, despite the obvious potential for the measurement characteristics of the measures themselves to be a source of error within a study.The current investigation sought to replicate the original validation study of the Australian version of the 10-item Birth Satisfaction Scale—Revised (A-BSS-R) with respect to key psychometric aspects and the issues of replicability.METHODSA replication study of all quantitative aspects of Jefford et al. (2018) with an increased sample size. Participants were a purposive sample of Australian postnatal women (n = 445).RESULTSMost key quantitative aspects of the original validation study were found to be replicable and consistent with Jefford et al. (2018), the A-BSS-R was found to have excellent psychometric properties fundamentally mirroring the measurement characteristics observed previously. However, a small number of instances of nonreplicability were found.CONCLUSIONSThe A-BSS-R is a valid and reliable measure of birth satisfaction. Replicability, at least in part, is influenced by participant group characteristics, statistical power and sample size. More focus is required on the influence of self-report measures themselves on the germane aspects of successful study replication.
Pengaruh Pemberian ASI Eksklusif, PHBS dan Kepadatan Penduduk terhadap Kejadian Diare pada Balita di Kota Surabaya Tahun 2018
Authors: Ramadani Ruri Indra 
Published: November 2020

Latar Belakang: Anak-anak merupakan aset suatu bangsa, karena setiap bangsa yang ada di bumiselalu bergantung dengan tunas-tunas muda baru sebagai generasi penerus yaitu anak-anak. Faktorkesehatan salah satunya yang merupakan faktor yang penting dalam tumbuh kembang anak-anak.Diare salah satu yang rentan menjangkiti anak-anak dimana penderita diare akan menderita dehidrasidan malnutrisi yang berat kemudian jika tidak di tangani akan menghambat tumbuh kembang anakbahka tidak jarang terjadi kefatalan. Angka diare di Kota Surabaya masih menduduku peringkat ke 3ter tinggi di Jawa Timur, sehingga peneliti tergugah untuk dan melakukan penelitian ini denganTujuan: Tujuan yaitu menganalisis pengaruh pemberian Asi Eksklusif, PHBS dan kepadatanpenduduk terhadap kejadian diare pada balita di kota surabaya.Metode: metode penelitian kuantitatif – crossectional,Hasil: Hasil utama dari analisis regresi berganda Kepadatan_Penduduk 0,099, Asi_Exklusif 0,006dan Rumah tangga_Berphbs 0,432.Kesimpulan: Kesimpulan dari penelitian ini yaitu Asi Eksklusif mempengaruhi kejadian diare padabalita di surabaya pada tahun 2018, setiap penambahan 1% dari total ibu yang memberikan AsiEksklusif pada balitanya di Kota Surabaya maka akan mengurangi angka kejadian diare pada balitasebanyak 16 balita. ABSTRACT Background: Children are an asset of a nation, because every nation on earth always depends onnew young shoots as the next generation, namely children. Health factors, one of which is animportant factor in children's growth and development. diarrhea one that is vulnerable to infectingchildren where diarrhea sufferers will suffer from dehydration and severe malnutrition then if nottreated will inhibit the growth and development of children even fatality.Objectives: The number of dysentery in Surabaya still ranks as the third highest in Westjava,researchers were intrigued to made this research with the aim to analyzing what effect of givingexclusive breastfeeding, PHBS and population density on the incidence of diarrhea in infants onSurabaya.Methods: Quantitative - cross-sectional research methods,Results: The main results of the multiple regression observation Population_Density 0.099,Asi_Exclusive 0.006 and Phbs_Household 0.432.Conclusion: The conclusion from this study are Asi exclusively affects the incidence of diarrhea intoddlers on Surabaya at 2018, each addition of 1% of total mothers who give exclusive breastfeedingto their toddlers in the city of Surabaya will scale down the incidence of diarrhea in infants of 16toddlers.
The development of teachers’ professional competence within the conditions of modernization of the educational environment
Authors: Rudkevych Nataliia , Hotsuliak Kateryna , Marynchenko Hanna , Hryashchevskaya Lyudmila , Ivanova Tetiana 
Published: November 2020

The academic paper has determined that the teachers’ competences can be considered as the result of Europeanization process, which has been formed in the education of teachers over the past 20 years. It has been investigated that the issue of teacher’s competence required a strong political commitment regarding the combination of the teacher’s competence and the teacher’s career models. It has been revealed that in EU countries there has been a transition from a static approach and a dynamic approach in the development of teachers’ professional competence. It has been revealed that both the development and implementation of the competence framework of teachers require taking into account the national and institutional context. This investigation is focused on the evolution of teachers’ competence frameworks based on policy documents. Their impact on teachers’ quality and, indirectly, on students’ performance can be explored in future research.
Studi Konfigurasi Ruang Mall (Studi Kasus: Matahari Mall dan Ayani Megamall di Pontianak)
Authors: Andi Andi , Zain Zairin , Andi Uray Fery 
Published: November 2020

<p class="Abstract"><em>Mall is a commercial building that prioritizes pedestrian concept and spatial relation. The assessment of spatial relation can be analyzed by using space syntax method. There is a significant difference in the visitor rate between Matahari Mall and Ayani Megamall which gives rise to a hypothesis that the spatial configuration affects the success of the mall. The purpose of this study is to determine the problems that exist in spatial configuration of the mall. This research uses a sequential explanatory approach that combines the space syntax method (choice simulation and gate count observation) with grounded theory analysis. Grounded theory analysis is done by comparing space syntax data with the theory of the mall. The data is analyzed with correlation analysis, to see the similitude of simulation data with field data. The result of this study is Ayani Megamall as the one with higher visitor rate has a better organized spatial configuration than Matahari Mall. This result has proven the hypothesis that spatial configuration affects the success of mall. The spatial configuration problems found are the placement of anchor, retail, and elevator which unable to support the visitor’s movement to all places.</em></p>
Neural Network Model To Predict Slug Frequency of Low-Viscosity Two-Phase Flow
Authors: Abdul-Majeed Ghassan H. , Al-Dunainawi Yousif , Soto-Cortes Gabriel , Al-Sudani Jalal Abdulwahid 
Published: November 2020

Summary
In this work, the artificial neural network (ANN) is implemented for prediction slug frequency FS for low viscosity μL flow (μL ≤ 1.6 mPa·s) in vertical, horizontal, and inclined pipes. To the authors' knowledge, no ANN model in the literature exists for predicting FS. The input parameters for the suggested ANN are superficial liquid velocity VSL, pipe diameter D, superficial gas velocity VSG, and pipe inclination ϕ. Measured data (450 data points) are gathered from five different resources for developing the ANN model. The ranges of FS, VSL, D, VSG, and ϕ covered by the data set, are (0.03 to 3.167 1/s), (0.05 to 2.073 m/s), (0.01905 to 0.0779 m), (0.133 to 11.84 m/s), and (0 to 90°), respectively. The most popular transfer functions of tangent sigmoid and linear are used in the hidden and output layers, respectively, whereas the Levenberg and Marquardt back propagation algorithm is conducted to train ANN. The experimental data set is divided into 70% for training, 15% for validation, and 15% for testing processes. Due to the absence of a systematic way to find the optimal structure of ANN, an exhaustive search method has been suggested and implemented to find the optimal topology, which is (4-16-1); four neurons in input layer, 16 neurons in the hidden layer, and one neuron in output layer. The proposed ANN predicts correctly the effect of each of the previously mentioned parameters on FS, and it yields a satisfactory prediction and clearly outperforms all the existing models, with a mean square error (MSE) and R2 of 0.0097 and 0.977, respectively.
Comparative Bench Study Evaluation of a Modified Snorkeling Mask Used During COVID-19 Pandemia and Standard Interfaces for Non-invasive Ventilation.
Authors: Ferrone Giuliano , Spinazzola Giorgia , Costa Roberta , Piervincezi Edoardo , Gullì Antonio , Scapigliati Andrea , Antonelli Massimo , Conti Giorgio 
Published: November 2020

Abstract
BackgroundCOVID-19 infection has put enormous pressure on the healthcare systems worldwide and especially on Intensive Care Units (ICUs). In this particular situation, a modified snorkeling mask into a mask for non-invasive continuous positive airway pressure (nCPAP) and non-invasive ventilation (NIV), with the help of 3D printers, has been proposed for clinical use. We designed a bench study to compare a Helmet (H), a Full face mask (RFF) and a modified full face snorkeling mask (MFF) for delivering nCPAP and NIV in pressure support mode (PSV).MethodsA mannequin was connected to an active lung simulator. The inspiratory and expiratory variations in airways pressure observed with a high simulated effort (Pmus), were determined relative to the preset CPAP level. NIV was applied in PSV at two simulated respiratory rates and two cycling-off ﬂow thresholds. During the bench study we measured the variables defining patient-ventilator interaction and performance. ResultsDuring nCPAP, the MFF presented significantly lower values of ΔPawi and ∆Pawe compared to the other interfaces tested (H and RFF). During NIV, the MFF demonstrated a better patient-ventilator interaction compared to RFF, as shown by significantly shorter Timepress and Delaytrexp (p<0.01), but no significant differences were found in terms of Delaytrinsp and Timesync between the interfaces tested. At RR 20sim, the MFF presented the shorter ΔPtrigger (p<0.01), moreover during all the conditions tested the MFF showed the longer PTP 200, 300 and 500 compared to RFF (p<0.01). A major limitation of MFF is that during NIV with this interface it is possible to reach at maximum 18 cmH2O of peak inspiratory pressure. Over this pressure value, the presence of air leaks determined important asynchrony phenomena. For this reason, our test was limited to one pressure support and PEEP set (PS 10 cmH2O and PEEP 8 cmH2O).ConclusionsThe modified full face snorkeling mask can be used as an acceptable alternative to other interfaces for both nCPAP and NIV in emergency situations.
Neurological Manifestations of COVID-19 Infection Treated within the Intensive Care Units During the Pandemic Surge in NYC
Authors: Menger Richard , Valerio Ian 
Published: November 2020

Abstract
BackgroundCOVID-19 resulted in a worldwide pandemic that at the time of this writing resulted in over 200,000 deaths within the United States. During the pandemic surge in New York City, NY, a number of military Medical Corps (MC) and Nurse Corps (NC) providers were mobilized in direct support of critical care capabilities through expansion intensive care units. In the course of the deployment, high rates of neurological-related manifestations associated with COVID-19 infection were directly observed by our military provider teams which will be described and supporting literature highlighted.Case ReportExperiences of a group of mobilized providers including anesthesiologists, neurosurgeons, and other physician specialists were integrated as attending intensive care unit providers as part of the Navy Medicine Support Team (NMST) during the Federal Emergency Management Agency (FEMA) and Department of Defense (DoD) collective response – i.e. Operation Gotham. Various neurological manifestations diagnosed in patients suffering from COVID-19 infection were identified and are reported to illustrate some of the unique considerations in the care of these critically ill patients. The neurological manifestations of COVID-19 varied in presentation and severity. Cerebral vascular injuries documented included strokes, iatrogenic intraparenchymal hemorrhage, hypoxic-related changes and sequalae, as well as acquired diseases secondary to delayed treatment of other primary neurologic disease states. Hypercoagulable and inflammatory markers (d-dimer, CRP, etc) were commonly elevated, and anticoagulation became a key factor in disease treatment and to help mitigate the downstream neurologic sequalae associated with this disease.ConclusionPatients suffering from COVID-19 infection may suffer severe end organ neurologic compromise that should be directly acknowledged and addressed in both the initial and long-term intensive care unit setting. Familiarity and integration of the latest stroke intervention criteria combined with best possible neurologic examination is critical in the medical management and treatment of these patients. Further investigation is warranted with additional studies delving into the pathophysiologic, radiographic, and clinical levels of COVID-19 infection and manifestations.
The effect of newly designed dual-channel elastomeric pump for intravenous patient-controlled analgesia after total laparoscopic hysterectomy: a randomised, double-blind, prospective study
Authors: Oh Seok Kyeong , Kim Heezoo , Kim Young Sung , Lee Chung Hun , Oh Jung Suk , Kwon Dae Hui 
Published: November 2020

Abstract
Background: A newly designed intravenous patient-controlled analgesia (PCA) device with dual-channel elastomeric infusion pump has been recently introduced. One channel is a continuous line with a constant flow rate basal infusion, while the other channel has an adjustable flow rate and bolus function, and is labeled as a selector-bolus channel. This study compared dual and single channel intravenous PCA in terms of clinical effect and quality of recovery.Methods: Eighty-four patients undergoing total laparoscopic hysterectomy were randomly allocated to a 1-channel group (n = 41) or a 2-channel group (n = 43). Only the selector-bolus channel was utilised, but the continuous channel was not utilised in the 1-channel group, but both channels were utilised in the 2-channel group. In the 1-channel group, 16 µg/kg fentanyl, 2 mg/kg ketorolac, and 12 mg ondansetron with normal saline was administered to the selector-bolus channel, and normal saline only in the continuous channel for blinding. In the 2-channel group, 16 µg/kg fentanyl was administered to the selector-bolus channel, and ketorolac (2 mg/kg) and ondansetron (12 mg) were administered via the continuous channel. The quality of recovery was evaluated preoperatively and 24 h postoperatively using the Quality of Recovery-40 (QoR-40). Cumulative PCA consumption, postoperative pain rated using the numeric rating scale (NRS; during rest/cough), and postoperative nausea were evaluated 6, 12, 24, 36, and 48 hours after surgery. Incidence of vomiting and use of antiemetics and rescue analgesics were measured.Results: The 24-h postoperative QoR-40 score was higher in the 2-channel group than in the 1-channel group (P=0.031). The incidence of nausea at 12 h and 36 h was significantly higher in the 1-channel group (P=0.043 and 0.040, respectively), and antiemetic use was more frequent in the 1-channel group (P=0.049). Patient satisfaction was higher in the 2-channel group (P=0.036). No significant differences were observed in pain scores during resting/cough or cumulative PCA consumption.Conclusions: The 2-channel PCA showed a lower incidence of nausea and antiemetics administration, and consequently higher overall patient satisfaction and quality of recovery with comparable analgesic efficacy to that of the 1-channel PCA after total laparoscopic hysterectomy.Trial registration: Registered at ClinicalTrials.gov, NCT04082039 on 9 September 2019.
The Increase of Short-term Heat Exposure Temperature at Extreme Range Decreased Phosphofructokinase-1 Activity and AMPK Phosphorylation in Postmortem Chicken Breast Muscle
Authors: Zhang Mingyue , Zhai Chaoyu , Luo Xin , Lin Hai , Zhang Minghao , Zhu Lixian , Nair Mahesh N. , Liang Rongrong 
Published: November 2020

Abstract
Preslaughter exposure to high ambient temperature could accelerate postmortem glycolysis and impair chicken breast (pectoralis major muscle) quality. However, previous studies indicated that it might be different when the temperature of short-term heat exposure (SHE) raises to extreme range (above 38°C). Therefore, the objectives of this study were to evaluate the effect of SHE in the range of extreme temperatures (36°C, 38°C, and 40°C) on the activity of glycolytic enzymes and AMP-activated protein kinase (AMPK) in postmortem muscles. The activity of key glycolytic enzymes and phosphorylation of Threonine 172 in AMPK α subunit (p-AMPK-α[Thr172]) during early postmortem (0.1, 1, 2, and 4 h) and the muscle pH decline (0.1, 1, 2, 4, and 24 h) were evaluated. SHE did not affect (P > 0.05) glycogen phosphorylase a (GPa) and pyruvate kinase (PK) activity within 4 h postmortem. However, the phosphofructokinase-1 (PFK-1) activity and phosphorylation of AMPK-α[Thr172] decreased (P < 0.05) as antemortem SHE temperature increased from 36°C to 40°C, which could explain the faster pH decline in the 36°C group at 1 h and 2 h postmortem (P < 0.05), and it could be attributed to proteotoxic stress response resulting from extreme heat exposure. Hexokinase (HK) activity was also affected by the SHE temperature (P < 0.05) with the 36°C group having the highest (P < 0.05) activity within 4 h postmortem. The results of the current study, for the first time, indicated that the increase of antemortem SHE temperature at extreme range does not always accelerate the pH decline rate and increase postmortem glycolytic enzyme activity and AMP-activated protein kinase phosphorylation and that the postmortem metabolism is dependent on SHE temperature. Further research is necessary to explore the biochemical basis of this temperature-dependent pH decline, glycolytic enzyme activity, and AMPK phosphorylation.