bluuebunny/crossref_metadata_2025_split huggingface dataset:
Les réponses ministérielles en matière fiscale
Authors: Rigaudeau Pierre-Olivier 
Published: September 2021

Les réponses ministérielles en matière fiscale forment une catégorie tout à fait à part d’actes administratifs. Un certain nombre de spécificités les distingue des autres réponses ministérielles. En principe un administré ne peut se prévaloir d’une telle réponse ni d’ailleurs des interprétations de portée générale de l’administration. Pourtant, il existe en droit fiscal un dispositif qui permet de se prévaloir de tels textes. Il s’agit de l’article L. 80 A du Livre des procédures fiscales qui instaure une garantie contre les changements de doctrine de l’administration fiscale. Or, le Conseil d’État juge que, sous certaines conditions, les réponses ministérielles données en matière fiscale intègrent le champ d’application de cet article. Il est donc possible de s’en prévaloir. À ce titre, les réponses ministérielles en matière fiscale partagent la nature de la doctrine fiscale invocable. Il s’agit d’une catégorie propre d’actes créateurs de droits car les contribuables sont titulaires du pouvoir d’exiger de l’administration fiscale le respect des indications de portée générale contenues dans sa doctrine si elles lui paraissent avantageuses. Le fondement de l’intégration des réponses ministérielles dans le champ de la doctrine fiscale n’est pas clairement défini. Par conjecture, on peut l’associer à l’histoire des dispositions de l’article L. 80 A LPF. Dans une logique de renforcement du consentement à l’impôt, il s’agit de contraindre l’administration à respecter les engagements qu’elle a pris devant le Parlement. Cette invocabilité explique les particularités du régime contentieux des réponses ministérielles en matière fiscale. À la différence des autres réponses ministérielles, elles peuvent faire l’objet d’un recours pour excès de pouvoir. Pour que ce recours soit recevable, il faut cependant que la réponse contestée comporte une interprétation d’un texte fiscal invocable au titre de l’article L. 80 A LPF, c’est-à-dire qu’elle « ajoute à la loi fiscale ». Cela conduit le juge à renouer avec un raisonnement que l’on croyait abandonné : celui de l’arrêt Institutions Notre-Dame-du-Kreisker (CE, 1954) car la recevabilité est fonction de l’examen du bien-fondé du recours – les réponses ajoutant à la loi fiscale étant, par définition, prises par une autorité incompétente. Avec seulement six recours contentieux menés contre les réponses ministérielles, dont un seul a abouti à une annulation contentieuse, cette voie de droit n’est que très rarement mise en œuvre et présente des possibilités essentiellement virtuelles. Il faut reconnaître que le raffinement et l’originalité du régime des réponses ministérielles en matière fiscale ne suffisent pas à établir l’utilité de cette mécanique complexe. D’autres outils juridiques, comme la publication des interprétations de portée générale au BOFiP (le Bulletin officiel des finances publiques ), ou comme le rescrit, remplissent avec une meilleure efficacité et avec de plus grandes garanties les finalités assignées à cette catégorie particulière de réponses ministérielles.
Grandeur et petitesse de la réponse ministérielle
Authors: Seurot Laurent 
Published: September 2021

Si elles sont en principe dépourvues de toute valeur juridique, en ce qu’elles ne sont ni invocables ni contestables devant le juge, les réponses ministérielles peuvent être d’une grande importance pratique. Ceux qui les consultent sont naturellement tentés de leur accorder le plus grand crédit, pensant que l’interprétation qui s’y trouve est en quelque sorte l’interprétation officielle des textes. C’est la raison pour laquelle il serait préférable qu’elles soient juridiquement fiables. Or, comme en témoignent les commentaires qui les accompagnent parfois dans les revues juridiques, elles sont d’une qualité très inégale. Certaines sont incontestablement utiles en ce qu’elles éclairent le droit positif : elles peuvent l’exposer fidèlement, en expliquer les raisons et les implications, ou mettre en évidence les difficultés liées à son application. Mais de nombreuses autres sont beaucoup plus discutables en ce qu’elles risquent d’induire en erreur le lecteur qui leur accorderait trop facilement sa confiance : telle réponse ministérielle peut exposer l’état du droit de manière erronée en affirmant sans nuance une interprétation pourtant discutée ; telle autre peut exagérer la portée d’une jurisprudence ; telle autre, enfin, peut décrire correctement le droit positif au moment où elle est publiée mais être rapidement contredite par le juge.
Rêve partagé, rêve réécrit : circulation du désir dans un conte de la Chine classique
Authors: Lucas Aude 
Published: September 2021

Cet article se veut une analyse d’un conte chinois du xvii e siècle, qui est l’une des multiples réécritures d’une même histoire onirique. Cette version présente l’originalité de faire varier la position subjective dominante, donnant ainsi lieu à un rêve dont le message répond à celui de la version textuelle antérieure. L’ensemble des textes suscite ainsi la « circulation » de ce rêve que l’on peut qualifier de « collectif » – du fait qu’il est partagé tant par plusieurs personnages que par plusieurs auteurs.
Shear Strength Degradation Modeling of Lead-Free Solder Joints at Different Isothermal Aging Conditions
Authors: Hani Dania Bani , Al Athamneh Raed , Aljarrah Mohammed , Hamasha Sa’d 
Published: September 2021

Abstract
SAC-based alloys are one of the most common solder materials that are utilized to provide mechanical support and electrical connection between electronic components and the printed circuit board. Enhancing the mechanical properties of solder joints can improve the life of the components. One of the mechanical properties that define the solder joint structure integrity is the shear strength. The main objective of this study is to assess the shear strength behavior of SAC305 solder joints under different aging conditions. Instron 5948 Micromechanical Tester with a customized fixture is used to perform accelerated shear tests on individual solder joints. The shear strength of SAC305 solder joints with organic solderability preservative (OSP) surface finish is investigated at constant strain rate under different aging times (2, 10, 100, and 1,000 h) and different aging temperatures (50, 100, and 150°C). The nonaged solder joints are examined as well for comparison purposes. Analysis of variance (ANOVA) is accomplished to identify the contribution of each parameter on the shear strength. A general empirical model is developed to estimate the shear strength as a function of aging conditions using the Arrhenius term. Microstructure analysis is performed at different aging conditions using scanning electron microscope (SEM). The results revealed a significant reduction in the shear strength when the aging level is increased. An increase in the precipitates coarsening and intermetallic compound (IMC) layer thickness are observed with increased aging time and temperature.
INCREASED RISK OF LYMPHOMA IN MEN INFECTED WITH TUBERCULOSIS
Authors: Chen Guangliang 
Published: September 2021

Purpose: To identify factors associated with lymphoma in patients with anterior Mycobacterium tuberculosis (TB).
Methods: A retrospective case-control analysis was performed in a highly tuberculosis-endemic area. TB-infected patients were retrospectively identified when a history of TB exists before the diagnosis of lymphoma. Inpatients with lymphoma (n=1,057) and benign tumors (n=12,916) were consecutively enrolled at Xinjiang Medical University Cancer Hospital between January 2016 and December 2019.
Results: The proportion of TB in patients with lymphoma (n=148, 14.0%) was significantly higher than that in the control (benign tumor) group (n=175, 1.4%) (p<0.0001). The frequency of TB infection in patients with Hodgkin’s lymphoma, B-cell non-Hodgkin’s lymphoma (NHL), and T/NK-cell NHL is 13.6%, 14.6%, and 11.9%, respectively. Compared to other subtypes of B-cell NHL, a relatively high proportion of tuberculosis was found in patients with chronic lymphocytic leukemia /small lymphocytic lymphoma, marginal zone B-cell lymphoma, diffuse large B-cell lymphoma, corresponding to 20.6%, 18.6% and 15.3%, respectively. For T-cell NHL, the proportion of TB infection in patients with peripheral T-cell lymphoma and anaplastic lymphoma kinase-positive T-cell NHL was 26.1% and 20%, respectively. Multivariate analysis revealed male gender as an adverse risk factor was associated with lymphoma after tubercular infection. In addition, male gender and old age (>60 years) was associated with the B-cell NHL.
Conclusion: A high proportion of Mycobacterium tuberculosis infection was found in patients with lymphoma. In TB-infected patients, older age and male gender are associated with susceptibility to lymphoma, suggesting the awareness of a screening program might be useful for early detection of lymphoma.
IMPLEMENTATION OF MICROELIMINATION STRATEGY IN ERADICATION OF CHRONIC HEPATITIS C INFECTION IN PATIENTS WITH HEMOPHILIA IN THE NORTHERN REGION OF SERBIA
Authors: Ružić Maja , Rajić Natalija , Fabri Milotka , Urošević Ivana , Dragičević Jojkić Marina , Preveden Tomislav , Pete Maria , Rajić Nebojša 
Published: September 2021

Background: Treating HCV in people with hemophilia not only prevents the development of ESLD and HCC, but it also greatly increases the quality of life for people living with hemophilia. There are many obstacles in reaching the WHO goal of globally eradicating HCV by the year 2030., mainly its scale, complexity and implementation. That is why many countries have implemented a micro-elimination strategy: a pragmatic elimination approach in populations with the most efficacy. The aim of this publication is to present the morbidity and mortality rates, the clinical course and treatment outcomes of chronic HCV infection in PWH, as well as to show an example of a successfully conducted HCV micro-elimination strategy among people with hemophilia in the Province of Vojvodina.
Methods: A retrospective, single-center study, performed using medical documentation of all registered PWH in the Clinical center of Vojvodina from 1994. until 2020. It included 74 hemophilia patients, out of which 32 were patients with hemophilia and chronic HCV infection.
Results: The mean age of HCV positive PWH was 42.3 years, with the duration of infection of 30-35 years. Co-infection with HIV was observed in 6.25% of cases. Furthermore, 18.75% of patients had spontaneous HCV elimination and 75% patients were treated with antiviral protocols. Cirrhosis developed in 21.87% with an incidence rate of 0.6 per 100 patient-years. After treatment with Pegylated IFN and ribavirin (RBV), 58.3% achieved SVR. Side effects of IFN-based therapy regiment were recorded in 20.8% of treated PWH. In 37.5% PWH, DAA protocols were administered, and these patients achieved SVR. HCV positive PWH have a statistically higher mortality rate than non-infected people with hemophilia. Among the HCV positive PWH, hemophilia-related deaths were 6.25%, and HCV-related deaths were 9.37%. Currently, in the Registry of PWH in Vojvodina, there are no patients with active HCV infection.
Conclusion: The micro-elimination strategy in subpopulation of PWH was successfully implemented in the Province of Vojvodina in close collaborations of hematologist and infectious diseases specialist.
Internet addiction and sleep quality in medical undergraduates of a university in southern India
Authors: Shettar Manoj , Karkal Ravichandra , Kakunje Anil , Mendonsa Rohan 
Published: September 2021

Background:
The Internet has pervaded our daily lives and is well known to lead to addictive behaviors. Internet addiction (IA) and its influence on quality of sleep have not gained much attention from researchers in India.

Aims:
We aimed to study the rates of IA and its association with quality of sleep in medical undergraduates.

Settings and Design:
It was a cross-sectional study evaluating 158 final-year medical undergraduate students at a university in southern India.

Materials and Methods:
The Internet Addiction Test (IAT) and the Pittsburgh Sleep Quality Index (PSQI) were applied on consenting participants after recruitment using purposive sampling.

Statistical Analysis Used:
Independent samples t-test was done to evaluate the association of gender with sleep quality. Analysis of variance was done to compare sleep quality in various degrees of IA. Pearson's bivariate correlation was done to see the relationship between the severity of IA and the global sleep quality.

Results:
More than half of the participants, i.e. 90 (57.0%), had IA, with 2 (1.3%) having severe IA. The rates of IA were similar in both genders. Forty (25.3%) participants were having poor sleep quality as measured by global PSQI cutoff score >5. Participants with moderate-to-severe IA had significantly poor sleep quality compared to participants with mild IA (P = 0.042*). A positive correlation was seen between IAT scores and global PSQI scores (P = 0.012*).

Conclusions:
IA is prevalent in medical undergraduates and has a negative impact on quality of sleep. Severity of IA predicts global sleep quality in the participants.
Prioritization of realignment associated with superior clinical outcomes for surgical cervical deformity patients
Authors: Pierce Katherine E. , Passias Peter Gust , Brown Avery E. , Bortz Cole A. , Alas Haddy , Lafage Renaud , Krol Oscar , Chou Dean , Burton Douglas C. , Line Breton , Klineberg Eric , Hart Robert , Gum Jeffrey , Daniels Alan , Hamilton Kojo , Bess Shay , Protopsaltis Themistocles , Shaffrey Christopher , Schwab Frank A. , Smith Justin S. , Lafage Virginie , Ames Christopher 
Published: September 2021

Background:
To optimize quality of life in patients with cervical deformity (CD), there may be alignment targets to be prioritized.

Objective:
To prioritize the cervical parameter targets for alignment.

Methods:
Included: CD patients (C2–C7 Cobb >10°°, C2–C7 lordosis [CL] >10°°, cSVA > 4 cm, or chin-brow vertical angle >25°°) with full baseline (BL) and 1-year (1Y) radiographic parameters and Neck Disability Index (NDI) scores; patients with cervical (C) or cervicothoracic (CT) Primary Driver Ames type. Patients with BL Ames classified as low CD for both parameters of cSVA (<4 cm) and T1 slope minus CL (TS-CL) (<15°°) were excluded. Patients assessed: Meeting Minimal Clinically Important Difference (MCID) for NDI (<−15 ΔNDI). Ratios of correction were found for regional parameters categorized by Primary Ames Driver (C or CT). Decision tree analysis assessed cut-offs for differences associated with meeting NDI MCID at 1Y.

Results:
Seventy-seven CD patients (62.1 years, 64%F, 28.8 kg/m2). 41.6% met MCID for NDI. A backward linear regression model including radiographic differences as predictors from BL to 1Y for meeting MCID for NDI demonstrated an R
2= 0.820 (P = 0.032) included TS-CL, cSVA, MGS, C2SS, C2-T3 angle, C2-T3 sagittal vertical axis (SVA), CL. By primary Ames driver, 67.5% of patients were C, and 32.5% CT. Ratios of change in predictors for MCID NDI patients for C and CT were not significant between the two groups (P > 0.050). Decision tree analysis determined cut-offs for radiographic change, prioritizing in the following order: ≥42.5° C2-T3 angle, >35.4° CL, <−31.76° C2 slope, <−11.57 mm cSVA, <−2.16° MGS, >−30.8 mm C2-T3 SVA, and ≤−33.6° TS-CL.

Conclusions:
Certain ratios of correction of cervical parameters contribute to improving neck disability. Prioritizing these radiographic alignment parameters may help optimize patient-reported outcomes for patients undergoing CD surgery.
Predictive model for achieving good clinical and radiographic outcomes at one-year following surgical correction of adult cervical deformity
Authors: Passias Peter Gust , Horn Samantha R. , Oh Cheongeun , Poorman Gregory W. , Bortz Cole , Segreto Frank , Lafage Renaud , Diebo Bassel , Scheer Justin K. , Smith Justin S. , Shaffrey Christopher I. , Eastlack Robert , Sciubba Daniel M. , Protopsaltis Themistocles , Kim Han Jo , Hart Robert A. , Lafage Virginie , Ames Christopher P. 
Published: September 2021

Background:
For cervical deformity (CD) surgery, goals include realignment, improved patient quality of life, and improved clinical outcomes. There is limited research identifying patients most likely to achieve all three.

Objective:
The objective is to create a model predicting good 1-year postoperative realignment, quality of life, and clinical outcomes following CD surgery using baseline demographic, clinical, and radiographic factors.

Methods:
Retrospective review of a multicenter CD database. CD patients were defined as having one of the following radiographic criteria: Cervical sagittal vertical axis (cSVA) >4 cm, cervical kyphosis/scoliosis >10°° or chin-brow vertical angle >25°. The outcome assessed was whether a patient achieved both a good radiographic and clinical outcome. The primary analysis was stepwise regression models which generated a dataset-specific prediction model for achieving a good radiographic and clinical outcome. Model internal validation was achieved by bootstrapping and calculating the area under the curve (AUC) of the final model with 95% confidence intervals.

Results:
Seventy-three CD patients were included (61.8 years, 58.9% F). The final model predicting the achievement of a good overall outcome (radiographic and clinical) yielded an AUC of 73.5% and included the following baseline demographic, clinical, and radiographic factors: mild-moderate myelopathy (Modified Japanese Orthopedic Association >12), no pedicle subtraction osteotomy, no prior cervical spine surgery, posterior lowest instrumented vertebra (LIV) at T1 or above, thoracic kyphosis >33°°, T1 slope <16 and cSVA <20 mm.

Conclusions:
Achievement of a positive outcome in radiographic and clinical outcomes following surgical correction of CD can be predicted with high accuracy using a combination of demographic, clinical, radiographic, and surgical factors, with the top factors being baseline cSVA <20 mm, no prior cervical surgery, and posterior LIV at T1 or above.
Intramedullary spinal cord tumors
Authors: Hachicha Anis , Belhaj Ala , Karmeni Nadhir , Slimane Abdelhafidh , Bouali Sofiene , Kallel Jalel 
Published: September 2021

Context:
Intramedullary tumors are neoformations taking part on the spinal cord, and they are a rare pathology. Due to the rarity of such lesions, clinical studies take years to ensure a decent feedback with a significant number of cases.

Design:
Our study is retrospective and descriptive.

Participants:
We share a Tunisian multicentric experience of 27 years through a retrospective study of 120 cases of spinal cord tumors that have been operated in six different centers.

Outcome Measures:
The clinical, radiological, and histological findings have been analyzed along with postoperative results and tumoral progression so that we could conclude to some factors of prognosis concerning the management of these tumors.

Results:
The mean age of our patients is 33.84 years. We had 57 males and 63 females. The most frequent revealing symptom was motor trouble presented as frequent as 77.5% of the patients. Glial tumors were represented in 81 of the cases (67.5%) and nonglial by 39 cases (32.5%). Glial tumors we found were essentially 39 ependymomas and 35 astrocytomas. Surgical resection is key in the management of these lesions; the quality of tumoral resection was a significant factor of disease progression as subtotal resection is correlated to more important progression than total one.

Conclusion:
We conclude this work with some statements. In terms of functional results, age is not a significant factor. Presurgical functional state, the histological type, and the extent of surgical resection are the important factors.
Ihlamur Yaprak ve Çiçeklerinin Bazı Mikro Element ve Ağır Metal İçerikleri
Authors: Bihter ÇOLAK ESETLİLİ  
Published: September 2021

Ülkemizde pek çok farklı sağlık probleminin tedavisinde destek amaçlı olarak yaygın tüketilen ıhlamur, genellikle doğadan toplanır. Ancak sağlık üzerine olumlu etkilerinin yanı sıra iyi bir biyoindikatör ve ağır metal akümülatörü olan ıhlamur bitkisinin tüketiminde dikkatli olunması önerilmektedir. Çalışmamızda, İzmir ili ve çevresindeki park ve açık alanlar ile farklı aktar ve satış noktalarından toplanan ıhlamur bitkisinin çiçek ve yapraklarında bazı mikro besin elementleri (Fe, Mn, Cu, Zn ve B) ile toksik ağır metal (Co, Cd, Cr, Ni ve Pb) içerikleri saptanmıştır. Ihlamurun zengin mineral içeriğine sahip olduğu ancak bazı mikro element ve ağır metallerin kritik düzeylerde bulunduğu belirlenmiştir.
Pamuk (Gossypium hirsutum L. ) ve Soya (Glycine max L. )’nın Birlikte Ekiminin Verim ve Bazı Agronomik Özellikler Üzerine Etkisi
Authors: Masoud HAMIDI  , Gülcan DEMİROĞLU TOPÇU  
Published: September 2021

Bu araştırma, pamuk (Gossypium hirsutum L.) ve soya (Glycine max L.)’nın birlikte ekiminin verim ve bazı agronomik özellikler üzerine etkisinin belirlenmesi amacıyla Ege Üniversitesi Ziraat Fakültesi Tarla Bitkileri Bölümü deneme tarlasında 2018 yılında yürütülmüştür. Araştırmada, pamuk “Lima” çeşidi ile “Mona” soya çeşidi materyal olarak kullanılmıştır. Tesadüf blokları deneme desenine göre dört tekerrürlü olarak yürütülen denemede a) yalın pamuk tek sıralı (70 cm sıra arası), b) yalın pamuk iki sıralı (105-35 cm), c) bir sıra pamuk + bir sıra soya (35 cm), d) iki sıra pamuk + iki sıra soya (35 cm), e) yalın soya (70 cm)) ekilmişlerdir. Çalışmadan elde edilen verilere göre, pamukta bitki boyu 65.25- 72.85 cm, bitki koza sayısı 9.00-13.95 adet/bitki, kütlü verimi 185.90-471.00 kg/da arasında bulunmuştur. Soyada bitki boyu 61.95-70.55 cm, verim 241.63-452.83 kg/da arasında değişmiştir. Pamukta en iyi sonuçlar yalın pamuk iki sıralı ekim şeklinden (bitki boyu 72.85 cm, bitki koza sayısı 13.95 adet/bitki, kütlü verimi 471 kg/da), soyada ise soya yalın ekiminden (bitki boyu 70.15 cm, tane verimi 452.83 kg/da) elde edilmiştir. Farklı ekim oranlarında AEO (Alan Eşdeğerlik Oranı) değerinin 1.15-1.55 arasında değişim gösterdiği belirlenmiştir. Çalışmada en iyi ekim sisteminin iki sıra soya ve iki sıra pamuk şekli olarak tespit edilmiştir.
Anahtar sözcükler: Agronomik özellikler, birlikte ekim sistemi, pamuk, soya
¿Es el clima de Chile un “juego de Niños”?
Authors: Verdugo Raúl Alejandro Orrego , Castañeda Nelba Verónica Gaete 
Published: September 2021

El Niño-South Oscillation (ENSO) is an atmospheric and oceanic phenomenon which historically shown an important relationship whit the Chilean center-southern rainfall. Thus, usually it is used for predictions mainly in newspaper articles, but it is an unsuitable approximation. Although ENSO effect is a fact, there are other indexes which mitigate ENSO impacts and they get little attention. Thus, in this work we describe the main issues related with the atmospheric phenomena remarking just the phenomena which usually are not considered in researches focused in general Public: Pacific decadal oscillation, Antarctic Oscillation and Madden-Julian Oscillation. Also, we show the general impact of these phenomenon on rainfalls in the Chilean center-southern zone.

El Niño-Oscilación del Sur (ENSO) es un fenómeno atmosférico y oceánico que ha tenido históricamente una importante relación con las precipitaciones de la zona centro sur del Chile, lo que ha hecho que frecuentemente se utilice para hacer pronósticos, sobre todo en medios periodísticos, lo cual es un enfoque incorrecto. Pese a que el efecto del ENSO es innegable, hay otros índices que han recibido menos atención, y que moderan en gran medida el efecto del ENSO, por lo que merecen una atención mayor. Así, el objetivo de este artículo es mostrar los principales aspectos relacionados todos estos fenómenos atmosféricos, dando énfasis a los otros fenómenos que usualmente quedan fuera de los análisis: La Oscilación decadal del Pacífico, la Oscilación Antártica y la oscilación de Madden-Julian. De la misma manera, se mostrará el efecto que han tenido en términos generales en las precipitaciones de la zona centro-sur de Chile.