bluuebunny/crossref_metadata_2025_split huggingface dataset:
Czasowy zakres stosowania przepisów klauzuli ogólnej przeciwko unikaniu opodatkowania na gruncie podatków dochodowych
Authors: Nykiel Włodzimierz , Wilk Michał 
Published: February 2021

Celem artykułu jest ustalenie czasowego zakresu stosowania przepisów klauzuli ogólnej przeciwko unikaniu opodatkowania w odniesieniu do podatków dochodowych. Najważniejsze dla tego zagadnienia jest ustalenie, kiedy w podatkach dochodowych powstaje korzyść podatkowa. W ocenie autorów korzyść podatkowa w podatkach dochodowych może powstać już w trakcie roku podatkowego.
W związku z tym w świetle przepisów intertemporalnych ustawy wprowadzającej do systemu prawnego klauzulę ogólną przeciwko unikaniu opodatkowania, jeśli podatnik dokonał czynności, których skutkiem jest zaliczenie określonych kosztów do kosztów uzyskania przychodów bądź też niepowstanie (zaniżenie) przychodów, a moment potrącenia przez podatnika kosztów czy też dzień, w którym powstałby przychód podatkowy, przypadają na okres przed wejściem w życie klauzuli, regulacje te nie mają zastosowania do tego rodzaju stanów faktycznych.
Effect of different diets on the hepatopancreatic proteomes of Chinese mitten crab, Eriocheir sinensis
Authors: Chen Xiaowen , Hou Xin , Li Zhihua , Lu Deyin , Wang Jun , Wang Chenghui 
Published: February 2021

Abstract
Background: Aquatic plants and freshwater snails are important natural food sources of Eriocheir sinensis, which play important roles in the growth and development of E. sinensis. However, research on how aquatic plants and freshwater snails affect the growth and development of E. sinensis remains scant.Methods: The effects of the two kinds of natural food sources on the growth and development of E. sinensis were studied by determining the hepatopancreatic proteomes of three groups, namely, E. sinensis fed with aquatic plants combined with freshwater snails (group A), E. sinensis fed with aquatic plants only (group B), and E. sinensis fed with freshwater snails only (group C), using tandem mass tag technology.Results: A total of 110 differentially expressed proteins between groups A and B were identified, among which 78 were up-regulated and 32 were down-regulated in group A. Meanwhile, nine proteins were up-regulated, and 14 proteins were down-regulated in group A relative to those in group C. The proteins related to molting and growth such as cryptocyanin and cuticle protein CBM were up-regulated in group A compared with group B. The immunity-related proteins, such as mannosyl-oligosaccharide glucosidase and glutathione peroxidase, that were differentially expressed between groups A and C, were up-regulated in group A.Conclusion: The results indicated that freshwater snails might promote the growth and development of E. sinensis to a certain extent, and aquatic plants might play an important role in the immunity of E. sinensis. Our study provides a theoretical basis for the practice of “providing aquatic plants and freshwater snails” in the ecological culture of E. sinensis.
Valuing the impact of Self-rated Health and Social Support on life satisfaction among Hong Kong Chinese population
Authors: Chan Chee Hon 
Published: February 2021

Abstract
Background

Research has highlighted that satisfaction in health and social support are key areas of life affecting individual’s wellbeing. Many social and public health initiatives use these two intervention mechanisms to improve individual’s wellbeing. For the purpose of cost-benefit assessment, there has been growing interest in expressing these intervention effects in economic terms. However, only a handful of studies have ever estimated these effects in economic terms, and none of which examined in a Chinese context. The aim of this study is to extend this line of valuation work to estimate the implicit willingness-to-pays on the effects of improving individuals’ self-rated health status (SRH) and social support (SS) on their life satisfaction in the Chinese population.
Methods

Using individual’s life satisfaction data from a two-wave representative panel survey in Hong Kong (n = 1,109), this study first conducted a cross-lagged analysis with structural equation modelling technique to examine the causal effects of SRH and SS on life satisfaction, while simultaneously adjusting their reverse causal influences. The use of this cross-lagged approach was the effort to minimising the endogeneity problem. Then, substituting the respective estimates to the formulae of compensating surplus, the marginal rate of substitution of SRH and SS with respect to individual’s equivalised monthly household were estimated and were then expressed as the willingness-to-pays on the effect of improving individuals’ SRH and SS on their life satisfaction.
Results

The cross-lagged analysis ascertained the casual effects of SRH (β = 0.078, 95%CI: 0.020, 0.151) and SS on individuals’ satisfaction with life. The sample’s marginal rate of substitution of SRH and SS were found to be 1.28 (95%CI: 0.43, 2.15) and 1.36 (95%CI: 0.23, 2.49) respectively. Translating into the concept of compensating surplus, the implicit monetary values of improving the sample’s SRH from “poor health” to “excellent health” and their SS from “little support” to “a lot of support” are equivalent to an increase in their equivalised monthly household income by HK$56,000 and HK$39,400 respectively.
Conclusions

This study has implications for the cost-benefit assessment in wellbeing initiatives for the Chinese population.
Influence of Preoperative Anti-TNF-Alpha Antibody Therapy on Postoperative Recurrence of Crohn’s Disease
Authors: Takeda Takashi , Mizushima Tsunekazu , Yoshihara Terukazu , Ogino Takayuki , Fujino Shiki , Hata Tsuyoshi , Miyoshi Norikatsu , Takahashi Hidekazu , Uemura Mamoru , Yamamoto Hirofumi , Doki Yuichiro , Eguchi Hidetoshi 
Published: February 2021

Abstract
Background: Anti-TNFα antibody is effective for controlling inflammation caused by Crohn's disease. However, an increasing number of patients have recently undergone surgery after loss of response during maintenance therapy with anti-TNFα antibody. Aims: The purpose of this study was to examine how preoperative treatment using anti-TNFα antibody affects postoperative recurrence. Methods: Between January 2002 and June 2020, we retrospectively analyzed 90 patients with Crohn's disease who underwent bowel resection with anastomosis and received endoscopic evaluation within 18 months after surgery.Results: Fifty-seven patients had used anti-TNF antibodies preoperatively, and 33 had not. Of the 57 patients, 31 underwent surgery after loss of response. At the time of the first postoperative endoscopy, endoscopic recurrence occurred in 20 patients (35.1%) who used anti-TNFα antibody and 5 patients (15.2%) who did not use anti-TNFα antibody (p = 0.0419). The median symptomatic recurrence-free duration was 8 months in patients with loss of response and 44 months in patients without a loss of response (p = 0.0108). Conclusions: Patients who received anti-TNFα antibody preoperatively were prone to endoscopic recurrence. In addition, patients who experienced inefficacy before their surgeries were more likely to have recurrence, even after resuming post-operative anti-TNFα antibody treatment.
Prevalence, Awareness, Treatment, and Control of Hypertension in the PERSIAN Cohort Study: JNC7 Versus ACC/AHA Guidelines Short Title: The Impacts of Hypertension Definition in Iran
Authors: Sepanlou Sadaf G. , Najafi Farid , Poustchi Hossein , Parsaeian Mahboubeh , Ahmadi Ali , Somi Mohammadhossein , Moradpour Farhad , Alizadeh-Navaei Reza , Gohari Ali , Zamani Bijan , Esmaeilinadimi Ali , Rezaianzadeh Abbas , Mansour-Ghanaei Fariborz , Bahramali Ehsan , Ansari-Moghaddam Alireza , Hamzeh Behrooz , Yousefabadi Elham Zangeneh , Sakhvidi Mohammad Javad Zare , Mohebbi Iraj , Fattahi Mohammad Reza , Nejatizadeh Azim , Marioryad Hossein , Motamed-Gorji Nazgol , Roozafzai Farzin , Eghtesad Sareh , Mohammadi Zahra , Shayanrad Amaneh , Sharafkhah Maryam , Etemadi Arash , Kamangar Farin , Juraschek Stephen P , Malekzadeh Reza 
Published: February 2021

Abstract
In this cross-sectional population-based study, we used the baseline data of the Prospective Epidemiologic Research Studies in IrAN (PERSIAN) cohort study collected in Iran from 2014 to 2020. The main outcomes were the prevalence of hypertension and proportion of awareness, treatment, and control based on the 2017 ACC/AHA guideline compared to the seventh report of the Joint National Committee (JNC7). Of the total of 163770 participants, aged 35 to 70 years, 55.2% were female. The sex-age standardized prevalence of hypertension was 22.3% (95% CI: 20.6-24.1) based on the JNC7 guideline and 36.5% (31.1-41.8) based on the ACC/AHA guideline. A total of 24312 participants [14.1% [10.1, 18.1)] were newly diagnosed based on the ACC/AHA guideline. Compared to adults diagnosed with hypertension based on the JNC7 guideline, the newly diagnosed participants were mainly young literate males who had low levels of risk factors and were free from conventional comorbidities of hypertension. About 30.7% (25.9, 35.4) of them (4.3% of the entire population) were eligible for pharmacologic intervention based on the ACC/AHA guideline. Implementation of the new guideline may impose additional burden on health systems. However, early detection and management of elevated blood pressure may reduce the ultimate burden of hypertension in Iran.
Landscape Of M6a RNA Methylation Regulators and Tumor Microenvironment Cell-Infiltration Characterization In Gastroesophageal Adenocarcinomas
Authors: Liu Duanrui , Zhu Jingyu , Wang Zongming , Fang Yusong , Yuan Mingjie , Ma Xiaoli , Jia Yanfei , Wang Yunshan 
Published: February 2021

Abstract
Background: RNA N6-methyladenosine (m6A) modification plays a nonnegligible role in shaping individual tumor microenvironment (TME) characterizations. However, the landscape and relationship of m6A modification and TME cell infiltration remain unknown in gastroesophageal adenocarcinomas (GEA). Methods: We systematically examined the TME of GEA focusing on the distinct m6A modification patterns from the public databases. Intrinsic patterns of m6A modification were evaluated for associations with clinicopathological characteristics, underlying biological pathways, tumor immune cell infiltration, oncological outcomes and treatment responses. We generated a single-cell transcriptome atlas of the GEA sample inhouse to validate the role of the m6A modification pattern on TME.Results: We identified and validated the landscape of m6A regulators and tumor-infiltrating immune cells in GEA. Then, two distinct m6A modification patterns of GEA (cluster1/2 subgroup) were defined, and we correlated two subgroups with TME cell-infiltrating characteristics. Cluster2 subgroup correlates with a poorer prognosis, down-regulated PD-1 expression, higher risk scores and distinct immune cell infiltration. Additionally, PPI and WGCNA network analysis were integrated to identify key module genes closely related to immune infiltration of GEA to find immunotherapy markers. And COL4A1 and COL5A2 in brown module were significantly correlated to the prognosis, PD-1/L1 and CTLA-4 expression of GEA patients. Interesting, low COL5A2 expression was linked to an enhanced response to anti-PD-1 immunotherapy. Finally, a prognostic risk score was constructed using three m6A regulator-associated signatures that represented an independent prognosis factor for GEA. The single-cell transcriptome atlas of GEA sample validated the role of m6A modification pattern on TME and revealed that three m6A regulators are highly expressed in CD4+ T cells, CD8+ T cells, Tregs and Macrophages.Conclusions: Our work revealed m6A RNA methylation regulators are a type of vital participant in the malignant progression and TME diversity of GEA. m6A modification patterns of COL5A2 may be the potential biomarker contributes to predicting the response to anti-PD-1 immunotherapy.
Clinical Features of Hepatitis C Virus-Related Acute-On-Chronic Liver Failure in a Korean Population
Authors: Choi Jung Woo , Cho Jin-Kyu , Lee Sang Soo , Kim Jae Heon , Jeon Hankyu , Kim Hee Jin , Cha Ra Ri , Lee Jae Min , Kim Hyun Jin 
Published: February 2021

Abstract
Background

Acute-on-chronic liver failure (ACLF) is a widely recognized concept in which acute decompensation (AD) in patients with cirrhosis results in organ failures and high short-term mortality. However, few studies reflecting the various etiologies of cirrhosis are available. We aimed to investigate the clinical features of patients with hepatitis C virus (HCV)-related ACLF.
Methods

Between January 2005 and December 2018, 109 HCV-related cirrhosis patients who were hospitalized for AD (ascites, hepatic encephalopathy, gastrointestinal hemorrhage, and/or bacterial infection) were enrolled for ACLF defined by European Association for the Study of the Liver (EASL).
Results

ACLF developed in 35 patients (32.1%) on admission. Eight patients had ACLF grade 1, eight had ACLF grade 2, and 19 had ACLF grade 3. The 28-day and 90-day mortality rates were very low (2.7% and 5.4%, respectively) in patients without ACLF and very high (60.0% and 74.3%, respectively) in those with ACLF. In patients with HCV-related ACLF, the prevalence of liver failure was very low (17.1%), whereas that of kidney failure was very high (71.4%) compared to previous studies on hepatitis B virus-related ACLF and alcohol-related ACLF. Compared with all other prognostic scores, Chronic liver failure Consortium Organ Failure score most accurately predicted 90-day mortality, with an area under the receiver operator characteristic of 0.921.
Conclusions

HCV-related ACLF has unique clinical characteristics that are distinct from hepatitis B virus-related and alcohol-related ACLF. ACLF defined by EASL can be useful in predicting short-term mortality in HCV-related cirrhosis.
Diagnostic Value of HSP90α and Related Markers in Lung Cancer
Authors: yuan zhimin , wang longhao , hong songlin , li lin , tang ting , shi changbei , yuan bin 
Published: February 2021

Abstract
PurposeTo investigate the expression of heat shock protein 90α (HSP90α) in patients with lung cancer and the clinical value of HSP90α and other related markers in the diagnosis of lung cancer.MethodsThe plasma levels of HSP90α and related markers (CEA, NSE, CF211 and ProGRP) were detected in the blood of 560 patients with lung cancer by ELISA (enzyme-linked immunosorbent assay). Groups were divided according to the gender (male/female), age (age≤40, 41<age≤50, 51<age≤60, 61<age≤70 and age>70), types of lung cancer (small-cell, squamous carcinoma, adenocarcinoma, hybrid and other type), staging (Ⅰ, Ⅱ, Ⅲ and Ⅳ) and metastasis (metastasis and non-metastasis) separately. Wilcoxon Mann-Whitney test and Kruskal-Wallis test were used to compare statistical differences between two groups/among the multiple groups for each factor of HSP90α.ResultsNo statistical difference was found in plasma level of HSP90α among different age and gender groups (P> 0.05). In the group divided by lung cancer type, staging and metastasis status, there were statistical differences among different groups in HSP90α level (P< 0.05). R values of HSP90α correlated with other related markers in the diagnosis of lung cancer (P< 0.05). Although HSP90α and other related markers didn’t fit the satisfactory conformance, in terms of the positive rate of diagnosis, it was statistically differences in the diagnostic positive rate between HSP90α and each marker (P< 0.01). Reduced cut-off value of HSP90α in lung cancer can effectively improve the positive rate of diagnosis when combined with other tumor biomarkers.ConclusionsHSP90α has significant clinical value on early screening and diagnosis of lung cancer. The combined application of HSP90α and related markers can improve the positive rate of early diagnosis of lung cancer effectively.
Exploring The Use of Health and Wellbeing Measures During Pregnancy and The First Year Following Birth in Women Living With Pre-Existing Long-Term Conditions: Qualitative Interviews With Women and Healthcare Professionals
Authors: Kelly Laura , Kurinczuk Jennifer J , Rivero-Arias Oliver , Fitzpatrick Ray , Gibbons Elizabeth , Alderdice Fiona 
Published: February 2021

Abstract
BackgroundOne way in which care for pregnant and postpartum women living with long-term health conditions (LTCs) may be improved is through the adoption of standardised measures to provide evidence of health outcomes and wellbeing from the woman’s perspective. AimWe aimed to explore the views of pregnant and postpartum women living with LTCs, and healthcare professionals to better understand the potential value of using standardised health and wellbeing measures within this patient population.MethodsQualitative semi-structured telephone interviews were conducted to explore the perceived value of using measures with pregnant and postpartum women living with LTCs within maternity services. Participants were asked to provide feedback on three exemplar measures: the Long Term Conditions Questionnaire, the Well-being in Pregnancy Questionnaire and the EuroQol EQ-5D-5L instrument. Thematic analysis was used in the analysis of the transcripts. ResultsEleven women and 11 healthcare professionals took part in semi-structured interviews. Analysis identified five themes as relevant to the use of measures within maternity services: 1) Improving care, 2) Assessing outcomes, 3) Interpretation and application of data, 4) Engagement challenges and implementation and, 5) Women and healthcare professionals alignment.ConclusionsDespite varying prior experience and expressing some questions about implementation, respondents were cautiously positive about the use of standardised health and well-being measures. Their use offers the opportunity for both affected women and healthcare professionals caring for them to collectively identify and assess important areas of unmet needs and improve outcomes. Incorporating the perspectives of women with LTC’s will help to bring awareness to elements of women centred care which health services may seek to address.
New Compositions of Metal-Working Coolants on Basis of Mono- and Diglycerides of Wastes
Authors: Avdeenko Anatoly P. , Fedorynov Mykhailo V. , Dasic Predrag V. , Turmanidze Raul , Burmistrov Konstantin S. , Toropin Nikolay V. , Konovalova Svetlana A. 
Published: February 2021

Abstract
The efficiency of cold steel rolling depends mainly on the quality of the metal-working coolant (MWC) and its cost. In this connection, it is actual to search for new compositions of lubricants and emulsions, which provide the lowest values of the friction coefficients in deformation zone and are obtained by waste recycling in other industries. In this study we have developed new compositions of the MWC on basis of mono- and diglycerides and their esters of boric acid synthesized from the wastes of sunflower oil production. The new compositions of MWC were tested in DSEA on laboratory rolling mill 100x100 with a roll diameter of 100 mm. The efficiency of new MWC during cold rolling of brass L63 samples was determined by factor of metal stretch forming λ. We found the new metal-working coolants to show the most efficiency under higher cobbing that provides the highest metal stretch forming. The composition with 30 % of mono- and diglycerides is the most effective because it provides the minimum coefficient of friction that leads to increase of factor of metal stretch forming. Thereby the metal-working coolants on basis of mono- and diglycerides obtained from the wastes of sunflower oil production can be recommended for use in strip rolling of copper-zinc alloys because of a low cost, availability and high efficiency.
Protein Engineering for Enhanced Enantioselectivity of Carboxylesterase Est924 Toward Ethyl 2-Arylpropionates
Authors: Liu Xiaolong , Zhao Meng , Fan Xinjiong , Fu Yao 
Published: February 2021

Abstract
BackgroundNon-steroidal anti-inflammatory drugs (NSAIDs) are the world's most used drugs with anti-inflammatory, analgesic and antipyretic effects. 2-arylpropionate drugs are a very important class of chiral drugs in NSAIDs. In the pharmaceutical industry, there is an increasing demand for esterase-mediated chiral resolution of racemic 2-arylpropionate esters due to the high activity and low side effects of the (S)-enantiomers. Esterases are important biocatalysts for chemical synthesis owing to their enantioselectivity, regioselectivity, broad substrate specificity and no need for cofactors. Several bHSL family esterases have been used to resolve racemic 2-arylpropionates. However, each reported enzyme was able to synthesize only one NSAIDs drug, which does not meet the industry requirement for catalysts and limits their application.ResultsThrough careful analysis of the structural information and molecular docking, we present the discovery of key residues that controlled the enantioselectivity of bHSL carboxylesterases to ethyl 2-arylpropionates. Est924 was identified as a bHSL family esterase and a promising catalyst for kinetic resolution of racemic ethyl 2-arylpropionates with sight (R)-stereopreference. Using Est924 as the starting enzyme, protein engineering at these key residues was conducted, and the substitution of A203 was shown to affect the enantioselectivity. The stereopreference of the mutant M1(A203W) was inverted to ethyl 2-(S)-arylpropionates, and this stereopreference was further improved in variant M3(I202F/A203W/G208F). In addition, the optimal variant, M3, was also suitable for the resolution of ibuprofen ethyl ester and ketoprofen ethyl ester, and their efficient (S)-isomers were synthesized.ConclusionsOur results suggested that Est924 variants could kinetically resolve economically important racemates for industrial production and further offer the opportunity for the rational design of enzyme enantioselectivity.
Preoperative Neutrophil to Lymphocyte Ratio Predicts Complications After Esophageal Resection That Can Be Used as Inclusion Criteria for Enhanced Recovery After Surgery: a Multi-Center Observational Study
Authors: Shi Bowen , Wang Xinyu , Zhao Yue , Fei Xiang , Zhu Ji , Yang Fu , Han Yudong , Chen Hezhong , Li Chunguang 
Published: February 2021

Abstract
BackgroundThe neutrophil to lymphocyte ratio (NLR) has been reported as an indicator for poor prognosis in many cancers including esophageal cancer. However, the relationship between the NLR and postoperative complications after esophageal cancer resection remains unclear. At present, enhanced recovery after surgery (ERAS) lacks an inclusion criteria. The aim of this study is to determine whether the preoperative NLR (preNLR) can predict complications after esophageal cancer resection, which could represent the criteria for ERAS. MethodsThis was a retrospective study on 171 patients who underwent esophagectomy at Hospital between November 2019 and November 2020(68 patients from Changhai Hospital, 65 patients from Shanghai General Hospital and 38 patients from Affiliated Hospital of Qingdao University). Univariate and multivariate logistic regression analyses were performed to demonstrate that the preNLR could predict complications after esophagectomy. ResultsA preNLR cutoff value of 2.30 was identified as having the greatest ability to predict complications with a sensitivity of 76% and specificity of 65%. Moreover, the Chi-squared test results showed that the preNLR was significantly associated with complications (x2=13.641, p<0.001), and multivariate logistic regression analysis showed that body mass index (BMI), p stage and preNLR were independent variables associated with the development of postoperative complications (p<0.05). ConclusionThe preNLR can predict complications after esophagectomy, and these predicted complications can represent the criteria for recruiting patients for ERAS.