bluuebunny/crossref_metadata_2025_split huggingface dataset:
أثر الإعفاء من الضرائب على مبدأ العدالة الضريبية في قوانين الضرائب اليمنية الصادرة عام2020م
Authors: المنقذي عبدالله محمد علي , مغرم محمد عبده سعيد 
Published: July 2024

يتناول البحث أثر الإعفاء من الضرائب على مبدأ العدالة الضريبية في قوانين الضرائب اليمنية الصادرة عام 2020م، وتم اتباع الأسلوب الوصفي للمفاهيم المتعلقة بموضوع الدراسة، واستخدام الأسلوب التحليلي للنصوص والأحكام القانونية الخاصة بالإعفاءات الضريبية، مع الاستعانة بأسلوبي الاستقراء والاستنباط في دراسة القرارات والأحكام القضائية بهدف التوصل إلى مدى تحقيق إرادة المشرع الضريبي اليمني لمبدأ العدالة الضريبية من خلال إعفاء مكلفي المنشآت الصغيرة والأصغر والعاملين بتلك المنشآت، وصغار مكلفي الضريبة على ريع العقارات المؤجرة، من ضرائب الدخل، باعتبار هذه الفئات تشكل قاعدةً واسعةً من المجتمع الضريبي، فضلًا عن إعفاء بعض السلع والخدمات الضرورية والهامة من الضريبة العامة على المبيعات، وخلصت الدراسة إلى عدد من النتائج ومجموعة من التوصيات.
A interseção entre internacionalização e docência na educação superior nas pesquisas da pós-graduação brasileira
Authors: Woicolesco Vanessa Gabrielle , Morosini Marilia Costa 
Published: July 2024

Na educação superior, o sentido estrito da docência está relacionado ao conhecimento do campo científico em uma perspectiva que o inter-relaciona, a partir de um saber pedagógico, com o ensino, a pesquisa e a extensão no processo de formação humana e de produção de outros conhecimentos. Na atualidade, o trabalho do docente sofre impactos do processo de globalização e de internacionalização, os quais modificam o paradigma da docência universitária e trazem implicações para os processos de ensino e aprendizagem. Este estudo[1] tem como objetivo analisar a intersecção entre internacionalização e docência da Educação Superior, presente na produção de dissertações e teses nos programas de pós-graduação stricto sensu brasileiros. Utilizou-se a metodologia do Estado do Conhecimento, tendo sido delimitado como recorte temporal os anos de 2001 a 2022. Os resultados indicam a necessidade de revisitar o papel da docência universitária nos contextos emergentes, pois as complexidades impostas à educação superior na contemporaneidade exigem práticas docentes mais inclusivas e integradas, que valorizem e respeitem a diversidade cultural e promovam a convivência e a comunicação intercultural no campus universitário. Destacamos a relevância da inclusão de estratégias voltadas ao desenvolvimento profissional docente no planejamento institucional de internacionalização. Em síntese, as pesquisas analisadas enfatizam a relevância de desenvolvimento profissional com foco na internacionalização, tendo sido constatado que essa formação tem ressonâncias na formação da identidade profissional docente.

[1] Este trabalho constitui-se como um recorte da pesquisa de Doutorado desenvolvida pela primeira autora junto ao Programa de Pós-Graduação em Educação da Pontifícia Universidade Católica do Rio Grande do Sul, que teve como tema central analisar o impacto da Internacionalização da Educação Superior para a docência universitária.
Mecanismos para la Provisión Eficiente de Bienes Públicos. Bienestar Público
Authors: Dávila Toro Luis Alberto , Caicedo Jaramillo Amable Francisco , Rizzo Gabriel , Quito Guachamin Salomón Mauricio 
Published: July 2024

Este trabajo está orientado a examinar las diferentes herramientas para lograr la provisión de bienes públicos en el marco de la teoría del bienestar público. En igual forma se propondrán políticas públicas para la provisión eficaz de los mismos. Al momento la importancia que se brinda a los bienes públicos como un espacio de igualdad se manifiesta en el Artículo 31 de la Constitución Vigente que manifiesta “Las personas tienen derecho al disfrute pleno de la ciudad y de sus espacios públicos, bajo los principios de sustentabilidad, justicia social, respeto a las diferentes culturas urbanas y equilibrio entre lo urbano y lo rural. El ejercicio del derecho a la ciudad se basa en la gestión democrática de ésta, en la función social y ambiental de la propiedad y de la ciudad, y en el ejercicio pleno de la ciudadanía. La transparencia es la piedra angular de las políticas públicas en tal virtud todos los ciudadanos tiene el derecho de estar informados de las posibles fuentes de financiamiento de los bienes públicos y el deber de involucrarse en la decisión de como financiarlas, Es de allí que este articulo pretende acercar a los actores económicos en las diferentes formas de provisión de bienes públicos, todos los miembros de la sociedad teóricamente deberían beneficiarse de la provisión de bienes públicos, pero la realidad es que algunos los necesitan más que otros. Por ejemplo, los ricos no necesitan asistencia social y los ancianos todavía pagan impuestos escolares. Esto lleva a la discusión inevitable sobre la provisión eficiente de bienes públicos.
The Analysis Study of Effectiveness and Diagnostic Performance of Magnetic Resonance Imaging for Early Identification of Chronic Kidney Disease : A Comprehensive Systematic Review
Authors: Audhi Muhammad Riefki 
Published: July 2024

Background: Chronic kidney disease (CKD) is a global health and economic burden and a raising cause of global deaths. Functional magnetic resonance imaging (fMRI) has been used to evaluate renal oxygenation and fibrosis. The aim of this study to show about effectiveness and diagnostic performance of magnetic resonance imaging for early identification of chronic kidney disease. Methods: By the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) 2020, this study was able to show that it met all of the requirements. Several different online reference sources, like Pubmed, SagePub, and Sciencedirect were used to do this. Result: Eight publications were found to be directly related to our ongoing systematic examination after a rigorous three-level screening approach. Conclusion: MRI biomarkers may be able to pick up early signs of disease progression that have not yet led to a discernible effect on markers in blood and urine. MRI is the only technique able to study the renal medulla in vivo, an area that may play an important role in the pathogenesis of CKD and AKI.
Acoustic estimates of methane gas flux from the seabed in a 6000 km2 region in the Northern Gulf of Mexico
Authors: Weber Thomas C. , Mayer Larry , Jerram Kevin , Beaudoin Jonathan , Rzhanov Yuri , Lovalvo Dave 
Published: April 2014

AbstractSeeps of free methane gas escaping the seabed can be found throughout the ocean basins. To understand the role of methane gas seeps in the global carbon cycle—including both gas added to the atmosphere and that which is dissolved and potentially oxidized in the ocean volume—it is important to quantify the amount of methane escaping the seabed. Few large‐scale mapping projects of natural methane seeps have been undertaken, however, and even among these, quantitative estimates of flux are rare. Here we use acoustic mapping techniques to survey 357 natural methane seeps in a large region (6000 km2) of the northern Gulf of Mexico and outline a general approach for methane seep mapping using a combination of multibeam and split‐beam echo sounders. Using additional measurements collected with a remotely operated vehicle (ROV) together with the acoustic mapping results, we estimate the total gas flux within the 6000 km2 region to be between 0.0013 and 0.16 Tg/yr, or between 0.003 and 0.3% of the current estimates for global seabed methane seepage rates.
Seasonal Quality Premiums for Wheat: A Case Study for Northern Germany
Authors: Loy Jens‐Peter , Holm Thore , Steinhagen Carsten , Glauben Thomas 
Published: April 2014

ABSTRACTSeasonal variations of the price premium for bread and feed wheat indicate opportunities to profitably adjust the grain marketing strategy of farmers that harvest (and store) both wheat types. In this article, we estimate the seasonal pattern of wheat price premiums on the German market using a vector error correction approach, which accounts for multivariate autoregressive conditional heteroscedasticity of the error terms. Our results indicate a significant downward trend for the premium during the marketing season, with the trend's magnitude depending on the average quality of harvested wheat. If farmers separately store both bread and feed wheat, they should tend to sell bread wheat before they sell feed wheat, particularly in years of low average wheat qualities. Further, the volatility of the price premium significantly decreases over the season, indicating higher risks at the beginning and lower risks towards the end. The volatility of the premium may present opportunities that require a reevaluation of the recommended temporal sequence of selling bread and feed wheat.
On‐Line Reaction Monitoring and Mechanistic Studies by Mass Spectrometry: Negishi Cross‐Coupling, Hydrogenolysis, and Reductive Amination
Authors: Yan Xin , Sokol Ewa , Li Xin , Li Guangtao , Xu Shiqing , Cooks R. Graham 
Published: April 2014

AbstractReaction monitoring using inductive ESI mass spectrometry allows chemical reactions to be tracked in real time, including air‐ and moisture‐sensitive as well as heterogeneous reactions. Highly concentrated solutions can also be monitored for long periods without emitter clogging. Sheath gas assists in nebulization and a sample splitter reduces the delay time and minimizes contamination of the instrument. Short‐lived intermediates (ca. 5 s) were observed in Pd/C‐catalyzed hydrogenolysis, and several intermediates were seen in Negishi cross‐coupling reactions.
A Biomimetic Catalytic Aerobic Functionalization of Phenols
Authors: Esguerra Kenneth Virgel N. , Fall Yacoub , Lumb Jean‐Philip 
Published: April 2014

AbstractThe importance of aromatic CO, CN, and CS bonds necessitates increasingly efficient strategies for their formation. Herein, we report a biomimetic approach that converts phenolic CH bonds into CO, CN, and CS bonds at the sole expense of reducing dioxygen (O2) to water (H2O). Our method hinges on a regio‐ and chemoselective copper‐catalyzed aerobic oxygenation to provideortho‐quinones.ortho‐Quinones are versatile intermediates, whose direct catalytic aerobic synthesis from phenols enables a mild and efficient means of synthesizing polyfunctional aromatic rings.
Low‐Spin Pseudotetrahedral Iron(I) Sites in Fe2(μ‐S) Complexes
Authors: Anderson John S. , Peters Jonas C. 
Published: April 2014

AbstractFeI centers in iron–sulfide complexes have little precedent in synthetic chemistry despite a growing interest in the possible role of unusually low valent iron in metalloenzymes that feature iron–sulfur clusters. A series of three diiron [(L3Fe)2(μ‐S)] complexes that were isolated and characterized in the low‐valent oxidation states FeIISFeII, FeIISFeI, and FeISFeI is described. This family of iron sulfides constitutes a unique redox series comprising three nearly isostructural but electronically distinct Fe2(μ‐S) species. Combined structural, magnetic, and spectroscopic studies provided strong evidence that the pseudotetrahedral iron centers undergo a transition to low‐spin S=1/2 states upon reduction from FeII to FeI. The possibility of accessing low‐spin, pseudotetrahedral FeI sites compatible with S2− as a ligand was previously unknown.
Robust 3D Motion Tracking for Vision‐Based Control in Robotic Heart Surgery
Authors: Yang Bo , Liu Chao 
Published: April 2014

AbstractRecently, model‐based visual tracking techniques using endoscopic images have been proposed for estimating beating heart motion and thus actively compensating motion in robot‐assisted minimally invasive surgery. However, most existing methods suffer the problems of computation burden with increasing size of target region and number of parameters, and also limited capability to handle partial occlusions. In this paper, an overlapped thin‐plate spline approach is proposed. By dividing the target region into overlapped sub‐regions, overall computational burden is greatly reduced and robustness against environment disturbances is improved. With the proposed tracking scheme, 3D coordinates of point of interest on beating heart surfaces can be extracted and used to compensate heart motion by a surgical robot, which presents a step further towards successful robotic beating heart surgery using a model‐based visual tracking technique. The performance of the proposed tracking method is demonstrated through experiments on phantom data and in vivo videos recorded by the da Vinci surgical platform.
Dose‐Dependent Effects and Reversibility of the Injuries Caused by Nandrolone Decanoate in Uterine Tissue and Fertility of Rats
Authors: Belardin Larissa Berloffa , Simão Vinícius Augusto , Leite Gabriel Adan Araújo , Chuffa Luiz Gustavo de Almeida , Camargo Isabel Cristina Cherici 
Published: April 2014

This study is the first to investigate the effects of different doses of nandrolone decanoate (ND) upon uterine tissue and fertility, and if the reproductive alterations can be restored after cessation of the treatment. Wistar female rats were treated with ND at doses of 1.87, 3.75, 7.5, and 15 mg/kg body weight, diluted in vehicle (n = 30/group), or received only mineral oil (control group, n = 45). The animals were divided into three periods of study: ND‐treated receiving a daily subcutaneous injection for 15 consecutive days (1), and treatment with ND followed by 30‐day recovery (2), and 60‐day recovery (3). At the end of each period, five females per group were induced to death to histopathological analysis and the others were allowed to fertility evaluation (at 19th gestational day). Animals that received ND followed by 30‐day recovery exhibited persistent diestrous and marked suppression of reproductive capacity. Conversely, after 60‐day recovery, only lowest doses females (1.87 and 3.75 mg/kg) exhibited restoration of normal estrous cyclicity. Uterine weights were increased after ND treatment similarly to that of the controls after 60‐day recovery. The ND‐treated groups showed histopathological changes in the endometrium, myometrium, and perimetrium, and an increase in the thickness of both muscular and serous layers. Notably, the recovery of uterine tissue after ND treatment was dose‐ and period‐dependent. We reported that administration of ND promoted damage in uterine tissue and fertility of rats, and the recovery periods were insufficient to restore all of the side effects caused by ND under a dose‐dependent response
Functionalization of a Ruthenium–Diacetylide Organometallic Complex as a Next‐Generation Push–Pull Chromophore
Authors: De Sousa Samuel , Ducasse Laurent , Kauffmann Brice , Toupance Thierry , Olivier Céline 
Published: April 2014

AbstractThe design and preparation of an asymmetric ruthenium–diacetylide organometallic complex was successfully achieved to provide an original donor–π–[M]–π–acceptor architecture, in which [M] corresponds to the [Ru(dppe)2] (dppe: bisdiphenylphosphinoethane) metal fragment. The charge‐transfer processes occurring upon photoexcitation of the push–pull metal–dialkynyl σ complex were investigated by combining experimental and theoretical data. The novel push–pull complex, appropriately end capped with an anchoring carboxylic acid function, was further adsorbed onto a semiconducting metal oxide porous thin film to serve as a photosensitizer in hybrid solar cells. The resulting photoactive material, when embedded in dye‐sensitized solar cell devices, showed a good spectral response with a broad incident photon‐to‐current conversion efficiency profile and a power conversion efficiency that reached 7.3 %. Thus, this material paves the way to a new generation of organometallic chromophores for photovoltaic applications.
Pyrene‐Based Bisazolium Salts: From Luminescence Properties to Janus‐Type Bis‐N‐Heterocyclic Carbenes
Authors: Gonell Sergio , Poyatos Macarena , Peris Eduardo 
Published: April 2014

AbstractA series of pyrene‐based bisazolium salts have been obtained starting from 4,5,9,10‐tetrabromo‐2,7‐di‐tert‐butylpyrene. The synthetic procedure to the pyrene‐bisazoliums (PBIs) reveals an unexpected behavior, as a consequence of the presence of the alkyl groups (alkyl=Me, Et, n‐Pr, and n‐Bu) coming from the trisalkoxyformate in the final products, instead of the expected tBu of tAmyl groups from the starting tetra‐aminated pyrenes. All bisazoliums show fluorescence properties, with emissions in the range of 370–420 nm, and quantum yields ranging from 0.29 to 0.41. The PBIs were used as bis‐NHC precursors in the preparation of a series of dirhodium and diiridium complexes, which have been fully characterized. The electrochemical studies on selected dimetallic complexes reveal that the electronic communication between the metals through the polyaromatic linker is negligible.
Chiral Resolution and Pharmacological Characterization of the Enantiomers of the Hsp90 Inhibitor 2‐Amino‐7‐[4‐fluoro‐2‐(3‐pyridyl)phenyl]‐4‐methyl‐7,8‐dihydro‐6H‐quinazolin‐5‐one Oxime
Authors: Amici Raffaella , Bigogno Chiara , Boggio Roberto , Colombo Andrea , Courtney Stephen M. , Dal Zuffo Roberto , Dondio Giulio , Fusar Fulvia , Gagliardi Stefania , Minucci Saverio , Molteni Marco , Montalbetti Christian A. G. N. , Mortoni Annalisa , Varasi Mario , Vultaggio Stefania , Mercurio Ciro 
Published: April 2014

AbstractHeat‐shock protein 90 (Hsp90) is a molecular chaperone involved in the stabilization of key oncogenic signaling proteins, and therefore, inhibition of Hsp90 represents a new strategy in cancer therapy. 2‐Amino‐7‐[4‐fluoro‐2‐(3‐pyridyl)phenyl]‐4‐methyl‐7,8‐dihydro‐6H‐quinazolin‐5‐one oxime is a racemic Hsp90 inhibitor that targets the N‐terminal adenosine triphosphatase site. We developed a method to resolve the enantiomers and evaluated their inhibitory activity on Hsp90 and the consequent antitumor effects. The (S) stereoisomer emerged as a potent Hsp90 inhibitor in biochemical and cellular assays. In addition, this enantiomer exhibited high oral bioavailability in mice and excellent antitumor activity in two different human cancer xenograft models.
Regio‐ and Stereospecificity in the Oxygenation of Arachidonic Acid Catalyzed by Leu597 Mutants of Rabbit 15‐Lipoxygenase: A QM/MM Study
Authors: Suardíaz Reynier , Masgrau Laura , Lluch José M. , González‐Lafont Àngels 
Published: April 2014

AbstractWe combined quantum mechanics/molecular mechanics calculations with molecular dynamics simulations to study the addition of O2 to the pentadienyl radical of arachidonic acid (AA) catalyzed by the Leu597Val and Leu597Ala mutants of rabbit 15‐lipoxygenase (15‐rLO). In the Leu597Val mutant, the addition of O2 to C15 of AA is the predominant path, although it reduces the C15/C11 product ratio by almost ten times with respect to the wildtype enzyme. The S stereochemistry is kept. Mutation to Ala causes just the opposite effect: regiospecificity favoring addition to C15 is somewhat sharper than that in the wildtype, but the stereochemistry is R. This is because the extra space created by the mutation to Ala is big enough for AA to move so that it can adopt an alternative binding mode, and this opens new feasible paths for the attack of O2. So, we showed that the Leu597Ala mutant of 15r‐LO works as an aspirin‐acetylated cyclooxygenase‐2, which makes 15‐(R)‐ hydroperoxyeicosatetraenoic acid.
Gasoline from Biomass through Refinery‐Friendly Carbohydrate‐Based Bio‐Oil Produced by Ketalization
Authors: Batalha Nuno , da Silva Alessandra V. , de Souza Matheus O. , da Costa Bruna M. C. , Gomes Elisa S. , Silva Thiago C. , Barros Thalita G. , Gonçalves Maria L. A. , Caramão Elina B. , dos Santos Luciana R. M. , Almeida Marlon B. B. , de Souza Rodrigo O. M. A. , Lam Yiu L. , Carvalho Nakédia M. F. , Miranda Leandro S. M. , Pereira Marcelo M. 
Published: April 2014

AbstractThe introduction of biomass‐derived compounds as an alternative feed into the refinery structure that already exists can potentially converge energy uses with ecological sustainability. Herein, we present an approach to produce a bio‐oil based on carbohydrate‐derived isopropylidene ketals obtained by reaction with acetone under acidic conditions directly from second‐generation biomass. The obtained bio‐oil showed a greater chemical inertness and miscibility with gasoil than typical bio‐oil from fast pyrolysis. Catalytic upgrading of the bio‐oil over zeolites (USY and Beta) yielded gasoline with a high octane number. Moreover, the co‐processing of gasoil and bio‐oil improved the gasoline yield and quality compared to pure gasoil and also reduced the amount of oxygenated compounds and coke compared with pure bio‐oil, which demonstrates a synergistic effect.
The development of anticipation in the fetus: A longitudinal account of human fetal mouth movements in reaction to and anticipation of touch
Authors: Reissland N. , Francis B. , Aydin E. , Mason J. , Schaal B. 
Published: April 2014

AbstractResearch suggests that fetuses open or close their mouth in relation to directed movements but it is unclear whether mouth opening anticipates the touch or is a reaction to touch, as there has been no analysis so far of (1) the facial area of touch and (2) the sequential ordering of touch and mouth movements. If there is prenatal development of the anticipation of touch we would expect the frequency of fetal mouth opening immediately preceding the arriving hand at the mouth area to increase with fetal age. Fifteen healthy fetuses, eight girls and seven boys, underwent four additional 4‐D scans at 24, 28, 32, and 36 weeks gestation. Changes in the frequency of touch for different facial regions indicated a significant decline in touch of the upper and side parts of the face and a significant increase in touching lower and perioral regions of the face with increasing gestational age. Results supporting the hypothesis showed a significant increase in the proportion of anticipatory mouth movements before touch increasing by around 8% with each week of gestational age. Additionally there was a decrease in the proportion of reactive mouth movements decreasing by around 3% for each week of gestational age. © 2013 Wiley Periodicals, Inc. Dev Psychobiol 56: 955–963, 2014.
Imidazole and imidazolium porphyrins: gas‐phase chemistry of multicharged ions
Authors: Ramos Catarina I. V. , Pereira Patrícia M. R. , Santana‐Marques M. Graça , De Paula Rodrigo , Simões Mário M. Q. , Neves M. Graça P. M. S. , Cavaleiro José. A. S. 
Published: April 2014

Electrospray ionization mass spectrometry/mass spectrometry in the positive ion mode was used to investigate the gas‐phase chemistry of multicharged ions from solutions of porphyrins with 1,3‐dimethylimidazolium‐2‐yl (DMIM) and 1‐methylimidazol‐2‐yl (MIm) meso‐substituents. The studied compounds include two free bases and 12 complexes with transition metals (Cu(II), Zn(II), Mn(III), and Fe(III)). The observed multicharged ions are either preformed or formed during the electrospraying process by reduction or protonation and comprise closed‐shell and hypervalent mono‐radical and bi‐radical ions.The observed extensive and abundant fragmentation of the DMIM and MIm meso‐substituents is a characteristic feature of these porphyrins. Fragments with the same mass values can be lost from the meso‐substituents either as charged or neutral species and from closed‐shell and hypervalent radical ions.Reduction processes are observed for both the free bases and the metallated DMIM porphyrins and occur predominantly by formation of hypervalent radicals that fragment, at low energy collisions, by loss of methyl radicals with formation of the corresponding MIm functionalities. These findings confirm that, when using electrospray ionization, reduction is an important characteristic of cationic meso‐substituted tetrapyrrolic macrocycles, always occurring when delocalization of the formed hypervalent radicals is possible.For the Fe(III) and Mn(III) complexes, reduction of the metal centers is also observed as the predominant fragmentation of the corresponding reduced ions through losses of charged fragments testifies.The fragmentation of the closed‐shell ions formed by protonation of the MIm porphyrins mirrors the fragmentation of the closed‐shell ions of their DMIM counterparts. Copyright © 2014 John Wiley & Sons, Ltd.