bluuebunny/crossref_metadata_2025_split huggingface dataset:
Osakkeiden arvonmenetys tuloverotuksessa
Authors: Rautapää Ville 
Published: December 2020

Tässä artikkelissa kuvataan osakkeiden lopullista arvonmenetystä tuloverolain (1535/1992) mukaisessa verotuksessa. Artikkelin tarkoituksena on ollut tulkita ja systematisoida vallitsevaa oikeustilaa hyödyntämällä sekä oikeustieteellistä että liiketaloustieteellistä kirjallisuutta, oikeuskäytäntöä ja virallislähteitä.
Aihepiirin merkitys yksittäisille verovelvollisille voi olla huomattavankin merkittävä. Esimerkiksi yrityksen konkurssitilanteen pitkittyessä osakkeiden hankintamenon vähentämisen viivästyminen voi aiheuttaa merkittäviäkin kustannuksia verovelvolliselle, jotka voidaan korjata vasta myöhempinä verovuosina. Tämän oikeustilan selventämiseksi Verohallinto onkin antanut useita ohjeita pörssiyritysten osakkeiden arvonmenetyksen vähentämisestä. Verohallinto on ohjeissaan painottanut erityisesti arvonmenetyksen lopullisuuden vahventavia prosessuaalisia seikkoja. Sen sijaan korkein hallinto-oikeus on oikeuskäytännössään johdonmukaisesti katsonut taloudellisilla seikoilla olevan huomattavaa merkitystä.
Artikkelin johtopäätöksissä kuvataan, kuinka arvonmenetyksen lopullisuuden arvioinnissa tulee ottaa huomioon sekä taloudelliset että prosessuaaliset seikat. Tässä valossa Verohallinnon omaksuma linja prosessuaalisten seikkojen painottamisesta näyttäytyy huomattavasti korkeimman hallinto-oikeuden oikeuskäytäntöä suppeampana.
Redes sociales y patrimonio. Una aproximación desde la historia de la difusión de los bienes culturales
Authors: Besó Ros Adrià 
Published: December 2020

La finalidad última del patrimonio cultural es su conocimiento y disfrute por parte de la sociedad. Por ello uno de los pilares que conforman su gestión es la difusión y la comunicación. En el siglo XIX los intelectuales y eruditos se sirvieron de un instrumento novedoso como fue la prensa para promover el conocimiento social de los bienes culturales. Actualmente son las instituciones quienes se sirven de las redes sociales para desarrollar esta tarea, en la que los destinatarios de la información pueden interactuar y contribuir de forma activa a multiplicar su difusión. Las oportunidades de comunicación que ofrecen hacen que su uso sea altamente recomendable para cualquier institucion en proporcion a los medios y recursos que dispone.
Campos da região litorânea sul do Bioma Pampa
Authors: Azevedo Gabriela Maia de , Silva Junior Juares Gonçalves da , Ferreira Otoniel Geter Lauz , Oliveira Lisandre de , Nabinger Carlos , Garcia Élen Nunes , Macari Stefani 
Published: December 2020

Com o objetivo de detectar padrões de vegetação campestre da região litorânea do Bioma Pampa foi conduzido levantamento florístico de uma pastagem natural localizada na Planície Costeira Sul no Rio Grande do Sul, na zona de amortecimento da Reserva Ecológica do Taim (32°32’03.27”S e 52°31’43.98”O). As avaliações foram realizadas em quadros de 0,25m² para estimar a composição botânica e utilizou-se a escala Daubenmeire para avaliação de cobertura. Visando detectar possíveis padrões de variação de vegetação num Neossolo Quartzarênico hidromórfico hístico, textura arenosa, relevo plano, substrato sedimentos lacustres e marinhos, as unidades amostrais foram distribuídas de modo a caracterizar três condições visualmente contrastantes: I – relevo mais alto, com maior drenagem e alta proporção de solo descoberto (>30%); II – relevo intermediário, drenagem média e média proporção de solo descoberto (10 a 20%); III.- relevo mais baixo, maior umidade e menor proporção de solo descoberto (<10%). Foram utilizados 66 quadros de 0,25m² distribuídos nas três condições. Foi registrado um total de 18 espécies em seis famílias. A espécie de maior cobertura foi Axonopus parodii independentemente da condição do solo, já o Paspalum pumilum somente foi encontrado na condição III, indicando sua alta dependência de maior disponibilidade hídrica. Todas as espécies de estação quente são perenes enquanto todas hibernais são anuais e destas, Poa annua mostra forte tendência a maior cobertura com o aumento da umidade do solo.
Uma análise bibliométrica da literatura aplicada a transferênciade tecnologia em células a combustível
Authors: Andrade Carlos Eduardo Celestino de , Holanda Francisco Sandro Rodrigues , Ubirajara Wilsonita de Melo , Bandeira Arilmara Abade , Santos Luiz Diego Vidal 
Published: December 2020

O desenvolvimento de inovações intensivas em conhecimento é visto como meio para enfrentar questões relacionadas ao esgotamento de recursos naturais. O estudo tem como objetivo, identificar as ênfases e os mecanismos relacionados as Células a Combustível (CC) e consequentemente a Transferência de Tecnologia (TT), a partir de uma revisão sistemática aplicada na Scopus para período de 2010 até 2020. A análise bibliométrica reuniu 37 artigos, e os resultados mostraram que China, EUA e Coreia do Sul são países que promovem com ênfase o desenvolvimento de CT&I direcionadas as (CC). Além disso, os reportes literários sobre (CC), denotam interesses prioritários em estudos sobre catalisadores e células a combustível de óxido sólidos em um espectro amplo de avaliação direcionado a baixar custos. Em contraste, a produção literária relativa a Transferência de Tecnologia converge para destacar estudos de viabilidade econômica, e estabelecer uma compreensão sobre os aspectos presentes para a Transferência de Tecnologia.
Pletismografia como recurso de avaliação respiratória em crianças e adolescentes: uma revisão sistemática
Authors: Azevedo Breno , Assunção Nheru Correia de , Araujo Brinia Dantas de , Figueirêdo Bárbara Bernardo 
Published: December 2020

A Pletismografia é um exame utilizado para mensurar variáveis do padrão ventilatório, como a menor variação possível de volume da parede torácica, respiração a respiração e de seus compartimentos. A avaliação da função respiratória em crianças e adolescentes de forma criteriosa se faz necessária para identificação precoce das alterações que impactam no sistema respiratório. O objetivo desse estudo, foi revisar sobre o uso da Pletismografia como recurso de avaliação respiratória em crianças e adolescentes. O presente estudo, trata-se de uma revisão Sistemática. Foi realizado o levantamento bibliográfico nas bases de dados Physiotherapy Evidence Database, Public Medline e Literatura Latino Americana e do Caribe em Ciências da Saúde. Os descritores selecionados para a busca dos artigos foram: Pletismografia, Teste de função respiratória, Crianças e Adolescente. Incluídos os ensaios clínicos e estudos observacionais. Os critérios de exclusão envolveram estudos que envolveram adultos e que não abordavam a temática. Foram incluídos treze artigos científicos que evidenciaram a Pletismografia como recurso de avaliação respiratória em crianças e adolescentes. Os artigos selecionados totalizaram uma amostra de 829 participantes. A idade dos participantes selecionados variou de 3 a 19 anos. Os principais dados Pletismográficos avaliados foram: volume corrente, volume de reserva expiratório, volume de gás intratorácico, relação volume residual, capacidade vital forçada, proporção de fluxo inspiratório e expiratório, frequência respiratória e capacidade pulmonar total. Conclui-se que, nos estudos revisados, a Pletismografia mostrou-se um recurso bastante seguro e eficaz para avaliar os volumes pulmonares de crianças e adolescentes.
As crianças do acampamento povo sem medo de lutar: uma reflexão em tempos de pandemia
Authors: Santos Stefany Thyene Albuquerque dos , Rodrigues Janine Marta Coelho , Assis Valdegil Daniel de , Neves Vanusa  Nascimento Sabino , Andrade Carlos Alberto de Carvalho , Urtiga Charlyne Lira , Figueiredo Alyne Rosiwelly Araujo 
Published: December 2020

O presente trabalho tem o objetivo de relatar a realidade e as dificuldades enfrentadas por crianças, oriundas de rede pública municipal da cidade de João Pessoa durante a pandemia de COVID-19 no ano de 2020. O Acampamento Povo Sem Medo de Lutar, localiza-se no Bairro das Industrias, Município de João Pessoa, Paraíba. Nele, existem 42 duas famílias e 65 crianças que vivem em estado de vulnerabilidade social, sem suporte algum do sistema municipal de ensino. A líder do acampamento construiu uma escola com lona e materiais doados para que as crianças não ficassem sem a rotina de uma escola e sem estudar. Em nosso campo teórico, buscamos documentos legais como a Constituição de 1988, a Lei de Diretrizes e Bases da Educação e autores como Paulo Freire, Bourdieu, Marx e Saviani, para embasar a reflexão sobre a realidade dessas famílias e crianças. Denunciamos a negligencia dos poderes públicos municipais e a Secretaria de Educação Municipal, por não oferecerem alimentação, nem suporte pedagógico, para as crianças que fazem parte do assentamento.
Dysfunction of the Glymphatic System Might Be Related to Iron Deposition in the Normal Aging Brain
Authors: Zhou Wei , Shen Bo , Shen Wei-qiang , Chen Hao , Zheng Yi-feng , Fei Jing-jing 
Published: December 2020

Objective: The study aims to detect the potential relationship between iron deposition and the function of the glymphatic system in the normal aging brain.Methods: We recruited 213 healthy participants. We evaluated the function of the glymphatic system using the index for diffusivity along the perivascular space (ALPS-index), assessed iron deposition on quantitative susceptibility mapping (QSM), and analyzed their relationship.Results: The mean age of participants was 60.1 ± 7.3, and 107 (50.2%) were female. The mean ALPS-index was 1.4 ± 0.2. The QSM values of the caudate nucleus, putamen, globus pallidus, thalamus, red nucleus, substantia nigra, and dentate nucleus were all related to the ALPS-index (all P &lt; 0.001).Conclusions: The main finding of the current study is that the regional brain iron deposition was related to the function of the glymphatic system.Advances in knowledge: We first evaluated the relationship between deposition of brain iron and the dysfunction of the glymphatic system.
Alpha Thalassemia/Intellectual Disability X-Linked Deficiency Sensitizes Non-Small Cell Lung Cancer to Immune Checkpoint Inhibitors
Authors: Hou Tao , Jiang Shun , Wang Yapeng , Xie Yangchun , Zhang Haixia , Feng Yeqian , Ma Fang , Ma Jin’an , Liu Xianling , Hu Chunhong 
Published: December 2020

BackgroundThe immune checkpoint inhibitors (ICIs) have achieved great success in the treatment of non-small cell lung cancer (NSCLC) patients. However, the response rate is low. The molecular mechanism involved in the effectiveness of ICIs remains to be elucidated.MethodsATRX mutation incidence among human cancers was analyzed from TCGA database. Atrx-deficient Lewis lung cancer cell line (LLC-sgAtrx) was established via AAV-CRISPR. Subcutaneous and metastasis models were established by subcutaneous and intravenous injection of LLC-sgAtrx and LLC-sgNTC cells into female C57BL/6 mice. The mice were treated with anti-PD1, anti-CLTA4 or Rat IgG2a. Tumor volume was determined by Vernier calipers and the IVIS imaging system. The proportions of CD3+ T cells, CD45+ immune cells, and the expression of pMHC I and PDL1 were determined by flow cytometry. The T cell cytotoxicity was determined by co-culture experiment.ResultsTCGA data showed that Atrx is a tumor suppressor mutated at high frequency among various human cancers. The tumor volume of mice bearing LLC-sgAtrx was significantly shrinked and the median survival of mice was significantly longer after anti-PD1 and anti-CTLA4 treatment. Flowcytometry results showed that Atrx deficiency increase the penetration of CD3+ T cell into the tumor microenvironment and enhanced antigen presentation after IFNγ stimulation. Additionally, the tumor cells with Atrx deficiency were more easily to be damaged by T cells under IFNγ stimulation.ConclusionThe present study demonstrated that Atrx deficiency sensitize lung cancer cells to ICIs by multiple mechanisms. And ATRX may serve as a promising biomarker for ICIs which helps patient stratification and decision making.
Early Urinary Metabolomics in Patent Ductus Arteriosus Anticipates the Fate: Preliminary Data
Authors: Bardanzellu Flaminia , Piras Cristina , Atzei Alessandra , Neroni Paola , Fanos Vassilios 
Published: December 2020

Introduction: In premature neonates, the persistence of hemodynamically significant ductus arteriosus (hsPDA) can be associated with short- and long-term consequences, impairing their outcome. The correct strategy of management for such condition is under debate, especially regarding contraindications and/or side effects. In recent years, metabolomics was applied to several perinatal, pediatric, and adult conditions to investigate potential biomarkers of disease, which have become useful for early diagnosis and/or therapeutic management.Aim of the Study: The main purpose of our exploratory study was to asses, through 1H-NMR metabolomics analysis of urinary samples at birth, possible metabolic pathways differentiating, with a significant predictive power, those preterm neonates who will subsequently develop hsPDA and neonates of comparable gestational age (GA) who will undergo spontaneous ductal closure or the persistence of an irrelevant PDA (no-hsPDA). Moreover, we investigated potential prenatal or perinatal clinical factors potentially influencing the development of hsPDA.Materials and Methods: We enrolled n = 35 preterm neonates with GA between 24 and 32 weeks; urinary samples were collected within the first 12 h of life. Patients were closely monitored regarding intensive care, respiratory support, fluid balance and administered drugs; an echocardiogram was performed at 48–72 h.Results: Our results reported a significant correlation between lower GA at birth and the development of hsPDA. Moreover, neonates with GA ≤ 30w developing hsPDA were characterized by lower Apgar scores at 1′ and 5′, higher rates of perinatal asphyxia, higher need of delivery room resuscitation and subsequent surfactant administration. Interestingly, metabolomics analysis at birth detected a clear separation between the 1H-NMR urinary spectra of subjects GA ≤ 30w not developing hsPDA (n = 19) and those of subjects born at GA ≤ 30w in which hsPDA was confirmed at 48–72 h of life (n = 5).Conclusions: This is the first study applying metabolomics to investigate the PDA condition. Although preliminary and conducted on a limited sample, our results reveal that metabolomics could be a promising tool in the early identification of hsPDA, potentially superior to the clinical or laboratory predictive tools explored to date and even to the clinical observations and correlations in our sample, through the detection of specific urinary metabolites.
GAMBARAN TINGKAT KECEMASAN DAN DEPRESI POSTPARTUM PADA IBU HAMIL DENGAN RISIKO TINGGI DI PUSKESMAS SINDANGWANGI KABUPATEN MAJALENGKA TAHUN 2020
Authors: Suparman Rossi , Saprudin Ade , Mamlukah Mamlukah 
Published: December 2020

Periode kehamilan dan setelah melahirkan menempatkan ibu pada kondisi rentan terjadi perubahan emosi yang berdampak buruk bagi kesehatan ibu dan janin. Tujuan dari penelitian ini adalah menggambarkan karakteristik, tingkat kecemasan dan sindrom post-partum ibu dengan risiko tinggi di Puskesmas Sindangwangi Kabupaten Majalengka.
Desain penelitian ini adalah deskriptif. Sebanyak 60 orang ibu hamil dengan risiko tinggi di Puskesmas. Instrumen yang digunakan adalah kuesioner HARS dan EPDS. Distribusi frekuensi variabel dianalisis secara deskriptif.
Hasil penelitian ini menunjukkan rata-rata ibu hamil berada pada usia produktif kehamilan yaitu: 27,6+5,7 tahun. Sebagian besar berpendidikan Sekolah Menengah Pertama dan ibu rumah tangga. Sebagian besar (96,7%) memiliki pendapatan di bawah UMR. Rata-rata waktu persalinan adalah 7,18+2,9 jam dengan sebagian besar persalinan secara normal. Sebagian besar responden memiliki kecemasan sedang (48,4%) dan penilaian tingkat depresi post-partum dengan kategori berat sebesar 83,3 %.
Diperlukan asuhan kebidanan yang terintegrasi dengan kesehatan mental ibu hamil sehingga dapat menurunkan stresor dan memperbaiki kualitas kesehatan sampai setelah persalinan.
Pengaruh Sikap Terhadap Pelajar di UPSI Apabila Menggunakan Aplikasi Permainan Atas Talian
Authors: Mail Siti Nurhamiyah , Md Ibharim Laili Farhana 
Published: December 2020

Permainan atas talian semakin menjadi pilihan pelajar untuk mengisi masa terluang seiring dengan perkembangan dalam teknologi maklumat. Penggunaan aplikasi permainan atas talian menggunakan telefon pintar banyak mempengaruhi dan membentuk budaya hiburan pelajar pada masa kini. Kajian ini bertujuan untuk membincangkan pengaruh sikap terhadap pelajar UPSI apabila bermain aplikasi permainan atas talian. Kajian tinjauan ini melibatkan seramai 60 orang pelajar Diploma kursus Pembangunan Permainan 2D UPSI dan data dikumpulkan dengan menggunakan aplikasi MYGURU UPSI melalui perbincangan forum “Faktor dan Kesan Permainan Digital”. Penyelidik menggunakan kaedah analisis dokumen untuk mengumpul data tersebut. Dapatan kajian mendapati rakan-rakan merupakan faktor utama yang mempengaruhi pelajar untuk bermain permainan atas talian. Kesan positif yang utama apabila bermain permainan atas talian ialah dapat meningkatkan kemahiran berfikir, pengetahuan dan pemikiran logik manakala kesan negatif yang utama pula ialah masalah kesihatan seperti rabun, obesiti, dan masalah tidur yang tidak teratur. Kajian ini boleh dijadikan rujukan kepada para pelajar untuk memanfaatkan permainan yang bersesuaian dan membantu mereka dalam memperolehi impak positif dalam hidupan seharian serta membantu pensyarah dalam mengubahsuai strategi pengajaran dan pembelajaran untuk menarik minat pelajar.
Tinjauan Yuridis Pemberian Remisi Kepada Narapidana Tindak Pidana Korupsi Ditinjau dari Tujuan Pemidanaan (Studi Kasus di Lembaga Pemasyarakatan Kelas II – A Kota Bengkulu)
Authors: Winanda Imam Hafista 
Published: December 2020

Tindak pidana korupsi yang terjadi di Indonesia sejatinya telah meluas dalam kehidupan masyarakat. Penjatuhan sanksi pidana penjara oleh hakim tindak pidana korupsi tidak membuat orang takut melakukan korupsi. Bahkan dengan adanya pemberian remisi bagi narapidana tindak pidana korupsi sangat bertentangan dengan tujuan pemidanaan itu sendiri efek jera dan pembinaan. Permasalahan dalam artikel ini dapat dirumuskan sebagai berikut 1) apakah tujuan pemberian remisi kepada narapidana tindak pidana korupsi 2) apakah pemberian remisi terhadap narapidana tindak pidana korupsi. Dari hasil penelitian di Lembaga Pemasyarakatan Kelas II - A Kota Bengkulu tujuan utama pemberian remisi adalah sebagai motivasi agar narapidana tindak pidana korupsi tidak lagi mengulangi perbuatannya tetapi remisi disini bukan untuk mendorong mereka untuk merubah akhlak mereka tetapi cenderung berpura – pura baik untuk cepat keluar dari lembaga pemasyarakatan, faktanya dalam hal ini jelas pemberian remisi sungguh tidak sesuai dengan semangat Pemerintah untuk memberantas tindak pidana korupsi dan tidak sesuai dengan tujuan dari pemidanaan karena dengan pemberian remisi justru tidak menimbulkan kejeraan bagi pelaku tindak pidana korupsi. Bentuk hukum responsif untuk kesejahteraan masyarakat tidak bisa tercapai.Kata kunci : Pemberian Remisi, Tujuan Pemidanaan
¿QUÉ HAY QUE CELEBRAR? EL LUGAR DE LA CONSTITUCIÓN DE WEIMAR DENTRO DE LA HISTORIA DEL CONSTITUCIONALISMO MODERNO
Authors: Dippel Horst 
Published: December 2020

La Constitución de Weimar tenía sus méritos. Más que el electorado, extendiendo el derecho al voto a todos los alemanes, hombres y mujeres, mayores de veinte años de edad. Insistió en la igualdad de género e introdujo un número notable de derechos sociales. Pero a pesar de sus elementos progresistas, a menudo relacionados con el programa político de los socialdemócratas (SPD), el pensamiento jurídico y constitucional tuvo que luchar duro para sacudirse las tradiciones autoritarias del pasado.
DEVELOPMENT OF A MODEL FOR DIAGNOSIS BASED ON THE METHOD OF RANKING ALTERNATIVES ON A SET OF LINGUISTIC VECTOR ESTIMATES
Authors: Новикова Екатерина Ивановна , Кондаурова Екатерина Валерьевна 
Published: December 2020

В статье рассматривается один из подходов к анализу и принятию решения по постановке диагноза пациентам, имеющим заболевания щитовидной железы, основанный на многокритериальном методе - методе ранжирования альтернатив на множестве лингвистических векторных оценок. В работе приводится теоретический анализ ситуации в мире в области эндокринных заболеваний и обоснование выбора метода. Показывается преимущество применения именно метода ранжирования альтернатив на множестве лингвистических векторных оценок в области медицины. Проведен наглядный расчет случая с входными данными пациента и выведен диагноз. Таким же образом были проведены расчеты с тестовой выборкой пациентов. По результатам получены высокие прогностические способности для использования модели. Выведены математические модели, которые в последствии реализованы в информационно-программное обеспечение, повышающее эффективность процесса прогноза осложнений инфаркта миокарда. Внедрение разработанной системы позволит медицинским организациям повысить оперативность и точность предварительной диагностики пациентов
The article considers one of the approaches to the analysis and decision - making on the diagnosis of patients with thyroid diseases, based on a multi-criteria method-the method of ranking alternatives on a set of linguistic vector estimates. The paper provides a theoretical analysis of the world situation in the field of endocrine diseases and justifies the choice of the method. The advantage of using the method of ranking alternatives on a set of linguistic vector estimates in the field of medicine is shown. A visual calculation of the case with the patient's input data was performed and the diagnosis was derived. In the same way, calculations were performed with a test sample of patients. Based on the results, we obtained high predictive abilities for using the model. Mathematical models are derived, which are subsequently implemented in information software that increases the efficiency of the process of predicting complications of myocardial infarction. Implementation of the developed system will allow medical organizations to increase the efficiency and accuracy of preliminary diagnostics of patients
Evolution of the Quiescent Disk Surrounding a Superoutburst of the Dwarf Nova TW Virginis
Authors: Dai 戴智 Zhibin 斌 , Szkody Paula , Garnavich Peter M. 
Published: December 2020

Abstract
In this paper, we investigate portions of the Kepler K2 Short Cadence light curve of the dwarf nova (DN) TW Vir at quiescence, using light-curve modeling. The light curve was separated into 24 sections, each with a data length of ∼0.93 days, comprising 4 sections before, and 20 after a superoutburst (SO). Due to morphological differences, the quiescent orbital modulation is classified into three types. Using a fixed disk radius and the two component stellar parameters, all 24 synthetic disk models from these sections show a consistent configuration, consisting of a disk and two hotspots: one at the vertical side of the edge of the disk and the other on the surface of the disk. Before the SO, the disk and a ringlike surface-hotspot are suddenly enhanced, triggering a precursor, and then the SO. At the end of the quiescent period following the SO and before the first normal outburst, the edge-hotspot becomes hotter, while the surface-hotspot switches into a “coolspot” with a coverage of nearly half of the disk’s surface. During quiescence, the surface-hotspot is always located at the outer part of the disk, with a constant radial width. A flat radial temperature distribution of the disk is found, and appears flatter when approaching the outburst. Like many U Gem-type DN with orbital periods of 3–5 hr, the mass transfer rate is significantly lower than the predictions of the standard/revised models of CV evolution.