bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Beban Penyusutan Aktiva Tetap Dan Pengaruhnya Terhadap Pajak Penghasilan Badan Pada PT Eka Plafindo Jaya Medan
Authors: Afriani Diana , Salim Denny , Stefvy Stefvy 
Published: February 2025

The purpose of this research is to know the impact of implementation of fixed asset depreciation according to income tax provision to entity income tax in PT Eka Plafindo Jaya Medan. Types of this research is in form of descriptive research with case study in PT Eka Plafindo Jaya Medan. Data which is collected is secondary data include the the depreciation calculation, entity income tax calculation, presentation of financial statement in year 2023 and other information which is related with this research. The research result shows that fixed asset depreciaton method according to income tax provision has impact in increasing of entity’s income tax at PT Eka Plafindo Jaya Medan in year 2023. There is difference between commercial depreciation expense and fiscal depreciation expense because there is difference in using of depreciation method. The company implements straight line method in calculating depreciation expense. The group of fixed asset is not determined properly by the company. The company does not conduct fiscal correction on difference between commercial depreciation expense and fiscal depreciation expense. The company does not calculates the depreciation expense of building, vehicle and furniture properly according to income tax provision. There is improper depreciation rate of fixed asset on building, vehicle and furniture. The depreciation expense in the company is Rp 823,500,000.00. The depreciation expense based on income tax provision is Rp 572,375,000.00. The company should conduct fiscal correction in amount of Rp 251,125,000.00. The fiscal correction will increase the taxable income in amount of Rp 251,125,000.00. The entity income tax in company is Rp 698,748,750.00. After implementation of depreciation of fixed asset based on income tax provision, the entity income tax expense is Rp 761,530,000.00.
Avaliação da Mortalidade de Pacientes com Câncer de Cólon em Estadio III por uso de Quimioterapia Adjuvante
Authors: Cardoso P. , Resende H. M. , Marassi P. H. A. , De Jesus E. C. 
Published: February 2025

O câncer colorretal (CCR) é o terceiro tumor maligno mais frequente no mundo. A quimioterapia adjuvante – realizada após a cirurgia – tem como objetivo primordial o controle da doença metastática, e deve ser realizada nos pacientes em Estadio III da doença, quando há comprometimento dos linfonodos. O acréscimo da Oxaliplatina aos esquemas de quimioterapia adjuvante, baseada em 5-fluorouracil (5-FU), trouxe ganhos de Sobrevida Livre da Doença (SLD) – comprovados em estudos. A implantação do protocolo denominado FOLFOX, no qual a infusão do 5-FU se faz de forma contínua, foi avaliada e difundida internacionalmente. Em seguida, o Protocolo FLOX, no qual o 5-FU se faz em bolus (rápido sistema de infusão), foi incorporado pelos principais grupos de CCR no mundo, o que trouxe como vantagem o fato de não necessitar de bomba de infusão contínua e internação do paciente. No entanto, acarreta perfil de toxidade diferente, com uma incidência mais elevada de efeitos colaterais e com decréscimo na toxidade hematológica. O objetivo desse projeto é analisar a toxidade e a taxa de mortalidade de pacientes portadores de câncer de cólon em Estadio III, em uso de quimioterapia adjuvante, através de um estudo longitudinal prospectivo que avaliará pacientes adultos com câncer colorretal tratados por ressecção cirúrgica seguida de quimioterapia adjuvante pelo Protocolo FLOX na Clínica Oncovida – Serviços de Oncologia e Hematologia de Barra Mansa Ltda., localizada na cidade de Barra Mansa, Rio de Janeiro, Brasil. Serão incluídos todos os pacientes com adenocarcinoma colorretal, Estadio III, operados com intenção curativa e tratados entre julho de 2017 a julho de 2020. Serão excluídos pacientes com diagnóstico conhecido de doença inflamatória intestinal e com outras neoplasias malignas, excetuando-se aqueles cânceres de pele não melanoma. Os dados coletados incluirão o Estadiamento clínico e Patológico, CEA (Antígeno Carcinoembrionário) ao diagnóstico, tratamento neoadjuvante, tipo de operação, regime de quimioterapia adjuvante, toxidade ao tratamento e os resultados oncológicos.
(Agências Financiadoras FOA e CNPq).
Medcine – Transplante e tráfico de órgãos
Authors: Barros A. C. W. , Chan Y. C. S. , Coqueiro M. M. , Miranda B. A. , Moraes F. G. V. , Naliati B. C. , Souza G. C. , Zeferino C. S. 
Published: February 2025

O transplante é um procedimento cirúrgico que consiste na reposição de um órgão ou tecido de uma pessoa doente (receptor), por outro órgão ou tecido normal de um doador vivo ou morto. O desequilíbrio entre doadores e receptores gera uma estrutura de comercialização, contrabando, tráfico ou comércio clandestino em função dessa dificuldade. O objetivo do presente trabalho é discutir questões envolvidas na compreensão do polêmico cenário do tráfico de órgãos, questões essas que permeiam a ilegalidade criando um paradoxo complexo entre a promoção da saúde em detrimento da saúde de outrem. Com esse intuito, foi criado um vídeo demonstrativo. Para o clipe foram realizados recortes dos filmes: Awake – “A Vida Por Um Fio” e “Coisas Belas e Sujas”, com o programa Windows Movie Maker. Para a parte escrita foi feita revisão de literatura. O clipe foi apresentado em auditório do Curso de Medicina, para alunos do módulo VI e docente do Eixo em Medicina e Humanidades do curso de Medicina do UniFOA. O processo de elaboração do produto nos proporcionou maior conhecimento sobre o tema e sobre as questões legais e médicas que o permeiam e ainda, às referentes aos direitos humanos relacionados ao transplante e ao tráfico de órgãos. Esperamos que após a apresentação do clipe comentado e reflexivo, tal conhecimento possa ser internalizado, expandido, partilhado e multiplicado. A adoção de obras cinematográficas no ensino das humanidades em conjunto com as Tecnologias da Informação e da Comunicação (TICs) são de extrema importância para a expansão do conhecimento e para o enriquecimento da formação médica.
Fetal Ascites in a Non-Descript Cow
Authors: Patil Anil 
Published: February 2025

A case with fetal ascites in cow was treated by obstetrical manoeuvres and the fetus was removed per vaginally. A pluriparous cow was presented with the history of dystocia in the Obstetrical ward, College of Veterinary and Animal Sciences, Udgir. The case was handled by a local quack for 8 hours but failed to relieve the dystocia. Per vaginum revealed no placental fluid in the uterus and complete genital passage was dried. The case was diagnosed as fetal ascites and by applying Obstetrical manoeuvres, the fetus was removed per vaginally which depicted an ample amount of fluid in the abdominal cavity. Key words: Cattle, Dystocia, Fetal ascites.
Management of Recurrent Cervicovaginal Prolapse in a Pregnant Crossbred Jersey Cow
Authors: I Assad Nafis , Khatun Arjuma , Bhat Gh Rasool , Sakeena Sadaf , Naikoo Mehrajuddin , Malik Asloob Ahmad , Malik Faisal Ahmad 
Published: February 2025

A case of chronic recurrent cervicovaginal prolapse and a tear at ventral commissure of vagina and its management by Buhner’s suture placed till term using infusion drip set tubing is reported. The recovery was uneventful with delivery of a live calf at term.
Management of Mummification by Cervicotomy in HolsteinFriesian Crossbred Cow
Authors: J Arunpandian , Kumar Brijesh , Nawab Khalander , Kohli Kalpendra , Srivastava Neeraj 
Published: February 2025

A mummified foetus was delivered by cervicotomy after the failure of hormonal therapy in a six-year-old, pluriparous, Holstein Friesian crossbreed cow.
Caffeine in Tris Egg Yolk Citrate Extender Improves the Antioxidant Potential of Cryopreserved Surti Buck Semen
Authors: Bhut Darshita Vijaybhai , Khasatiya Chandubhai Talshibhai , Singh Virendra Kumar 
Published: February 2025

The study was conducted to evaluate the antioxidant action of caffeine at various concentrations in TEYC extenders. In the present study, a total 64 ejaculates (16/buck) were collected from all four Surti bucks (age>12 months) i.e. two collections/week for 8 weeks. Ejaculates at each collection were pooled and divided into four groups viz. C1 (Control), C2, C3 and C4 having caffeine concentrations @ 0, 1, 3 and 5mM in TEYC extender, respectively with 100x106 sperm/

Oxidative stress marker for lipid peroxidation (Malondialdehyde, MDA) and antioxidant (Glutathione, GSH) were determined at initial, pre-freeze and post-thaw; whereas, motility degeneration rate (MDR) of sperms was evaluated at pre-freeze and post-thaw. A decrease in GSH and an increase in MDA levels with elapse of time were found to be significant (p<0.01) between different phases. The MDA levels were observed to be significantly (p<0.01) different between groups that were highest in C1 and lowest in C4 in contrast to GSH levels that were highest in C4 and lowest in C1 groups. MDR was significantly (p<0.01) higher at post-thaw than pre-freeze in all the groups. Moreover, MDR was significantly (p<0.01) lower in C2 group as compared with other groups at both the pre-freeze and post-thaw stage. It was therefore concluded that for cryopreservation of Surti buck semen, supplementation of caffeine in TEYC extender has dose-dependent increase in antioxidant defense and decrease in oxidative stress as indicated by higher GSH and lower lipid peroxidation, respectively but 1mM caffeine concentration in TEYC is optimum and better owing to the lowest MDR.
Amniotic Fluid Analysis at Birth as a Predictor of Canine Neonatal Survival
Authors: Reddy Yeddula Venkata Pridhvidhar , Jayakumar Chopile , Harshan Hiron Mooloor , Simon Shibu , Nair Sreeranjini Aray ikaravattu Raghavan , Sukumaran Sajitha Indira 
Published: February 2025

Establishing dependable indicators for neonatal survival is essential in canine practice. Historically, amniotic fluid has not received attention as a diagnostic tool in dogs. This study analyzed amniotic fluid obtained at whelping from 36 dogs that underwent elective caesarean section (CS) at term to evaluate its potential as a predictor of neonatal survival. Glucose and cortisol concentrations in amniotic fluid were measured at birth in 72 puppies delivered by elective CS. These biochemical parameters were subsequently analyzed to relate puppy survival at birth and neonatal viability, as assessed by APGAR scoring, and to neonatal mortality. The results revealed that stillborn puppies exhibited significantly higher (p<0.001) cortisol and lower (P<0.001) glucose concentrations compared to puppies that survived beyond 48 h post-birth. Although no significant differences in amniotic glucose and cortisol levels were observed across varying APGAR scores, a linear positive trend was noticed between amniotic glucose levels and APGAR scores while the rela tion between amniotic cortisol and APGAR score was linear and negative. From a clinical perspective, the assessment of amniotic cortisol and glucose concentrations immediately following delivery might serve as a valuable tool for identifying neonates that require intensified monitoring during the first 48 h of life.
Effect of Glutamine-Supplemented Extender on Kinematics and Quality of Cryopreserved Epididymal Sperm of Barb Stallions
Authors: Aouane Nedjma , Metref Ahmed Khireddine , Nabi Ibrahim , Belala Redha 
Published: February 2025

The aim of the present study was to evaluate the effect of glutamine on the motility parameters after thawing of epididymal semen of Barb stallions. Semen samples were collected from 22 testicles of slaughtered Barb stallions by retrograde flushing technique. Semen samples were aliquoted and diluted with the following extenders, (1) base medium (BM) (INRA96®+2.5%glycerol+2% egg yolk); (2) BM+25mM Glutamine (C25); (3) BM+50mM Glutamine (C50); (4) BM+75mM Glutamine (C75) and (5) BM+100mM Glutamine (C100). The assessment of Kinematic parameters was established after thawing by using SPA® spain CASA (Computer Automated Sperm Analyzer); and the plasma membrane functional integrity was analyzed by HOST test. At low concentrations, the presence of glutamine (C25 and C50) improved significantly (p<0.05) the kinematics variables (VSL, VAP, LIN and STR). However, higher concentrations of glutamine (C75 and especially C100) significantly decreased the movement of thawed semen. In conclusion, these observations are showing a beneficial effect of glutamine on sperm kinematics at low concentrations and indicated a toxic effect at high concentrations, although, no differences were observed in terms of HOST integrity.
Grüne Berufe weiter attraktiv
Authors: Schaal René 
Published: February 2025

Frankfurt a.M. Die Zahl der abgeschlossenen Ausbildungsverträge in den Grünen Berufen ist weiterhin stabil auf hohem Niveau. Das ergaben die jüngsten Erhebungen des Bundesinstituts für Berufsbildung (BIBB) für das Ausbildungsjahr 2023/2024.
A REFORMA DO ENSINO MÉDIO NO BRASIL: UMA ANÁLISE CRÍTICA DAS DISPUTAS POLÍTICAS E DISCURSOS À LUZ DO CICLO DE POLÍTICAS DE BALL E BOWE
Authors: Barcelos Andréa Alves Virgínio , Faleiros Thaísa Haber 
Published: February 2025

Este artigo é fruto de uma pesquisa realizada no âmbito do Programa de Pós-graduação Stricto Sensu em Educação da Universidade de Uberaba (UNIUBE), com financiamento do Projeto Trilhas de Futuro Educadores da Secretaria de Estado de Educação de Minas Gerais, tendo como objeto de pesquisa a política de reforma do Ensino Médio no Brasil, especificamente a implementada pela Lei nº 13.415 de 2017 e seus corolários. A principal questão é saber se os paradigmas e discursos que nortearam a trajetória da reforma, ao promoverem a flexibilização do currículo, estavam mais alinhados à influências políticas de caráter elitista ou se, de fato, a reforma representou, conforme suas próprias assertivas, uma forma atrativa para os estudantes, de acordo com seus projetos de vida, e suas respectivas culturas, respeitando assim o direito de todos os jovens a uma formação escolar de qualidade (sobretudo para os oriundos da classe trabalhadora). Portanto, o objetivo geral é apresentar e analisar o percurso de elaboração e implementação da Reforma do Ensino Médio brasileiro, desde a edição da Medida Provisória nº 746/2016, posteriormente convertida na Lei nº 13.415/2017, até a aprovação do PL n. 5.230/2023, no intuito de identificar as forças em disputa nessa política pública. A pesquisa tem abordagem qualitativa, de natureza aplicada, com finalidade explicativa, a partir de uma análise documental-bibliográfica permitindo embasar teoricamente o estudo, fornecendo aporte conceitual e permitindo a identificação de lacunas e tendências na literatura existente. A abordagem teórico-metodológica se fundamenta no ciclo de políticas de Ball e Bowe (1992, 2011) a partir de Mainardes (2006) e foi pensada de acordo com a Pedagogia Histórico-Crítica de Dermeval Saviani (2013; 2021a; 2021b).
Sensitivity of aerosol and cloud properties to coupling strength of marine boundary layer clouds over the northwest Atlantic
Authors: Zeider Kira , McCauley Kayla , Dmitrovic Sanja , Siu Leong Wai , Choi Yonghoon , Crosbie Ewan C. , DiGangi Joshua P. , Diskin Glenn S. , Kirschler Simon , Nowak John B. , Shook Michael A. , Thornhill Kenneth L. , Voigt Christiane , Winstead Edward L. , Ziemba Luke D. , Zuidema Paquita , Sorooshian Armin 
Published: February 2025

Abstract. Quantifying the degree of coupling between marine boundary layer (MBL) clouds and the surface is critical for understanding the evolution of low clouds and explaining the vertical distribution of aerosols and microphysical cloud properties. Previous work has characterized the boundary layer as either coupled or decoupled, but this study rather considers four degrees of coupling, ranging from strongly to weakly coupled. We use aircraft data from the NASA Aerosol Cloud meTeorology Interactions oVer the western ATlantic Experiment (ACTIVATE) to assess aerosol and cloud characteristics for the following four regimes, quantified using differences in liquid water potential temperature (θℓ) and total water mixing ratio (qt) between flight data near the surface level (∼150 m) and directly below cloud bases: strong coupling (Δθℓ≤1.0 K, Δqt≤0.8 g kg−1), moderate coupling with high Δθℓ (Δθℓ>1.0 K, Δqt≤0.8 g kg−1), moderate coupling with high Δqt (Δθℓ≤1.0 K, Δqt>0.8 g kg−1), and weak coupling (Δθℓ>1.0 K, Δqt>0.8 g kg−1). Results show that (i) turbulence is greater in the strong coupling regime compared to the weak coupling regime, with the former corresponding to more vertical homogeneity in 550 nm aerosol scattering, integrated aerosol volume concentration, and giant aerosol number concentration (Dp>3 µm) coincident with increased MBL mixing; (ii) cloud drop number concentration is greater during periods of strong coupling due to the greater upward vertical velocity and subsequent activation of particles; and (iii) sea salt tracer species (Na+, Cl−, Mg2+, K+) are present in greater concentrations in the strong coupling regime compared to weak coupling, while tracers of continental pollution (Ca2+, non-sea-salt (nss) SO42-, NO3-, oxalate, and NH4+) are higher in mass fraction for the weak coupling regime. Additionally, pH and Cl-:Na+ (a marker for chloride depletion) are consistently lower in the weak coupling regime. There were also differences between the two moderate regimes: the moderate with high Δqt regime had greater turbulent mixing and sea salt concentrations in cloud water, along with smaller differences in integrated volume and giant aerosol number concentration across the two vertical levels compared. This work shows value in defining multiple coupling regimes (rather than the traditional coupled versus decoupled) and demonstrates differences in aerosol and cloud behavior in the MBL for the various regimes.
Evolution of crystallographic preferred orientations of ice sheared to high strains by equal-channel angular pressing
Authors: Wang Qinyu , Fan Sheng , Richards Daniel H. , Worthington Rachel , Prior David J. , Qi Chao 
Published: February 2025

Abstract. Plastic deformation of polycrystalline hexagonal ice (ice Ih) induces crystallographic preferred orientations (CPOs), which give rise to anisotropy in the viscosity of ice, thereby exerting a strong influence on the flow of glaciers and ice sheets. The development of CPOs is governed by the relative importance of two pivotal recrystallization mechanisms: subgrain and lattice rotation and strain-induced grain boundary migration (GBM). To examine the impact of strain on the relative importance of these two mechanisms, synthetic ice (doped with ∼ 1 vol. % graphite) was deformed using the equal-channel angular pressing technique, enabling multiple passes to accumulate substantial shear strains. Nominal shear strains of up to 6.2, equivalent to a nominal von Mises strain of ε′ ≈ 3.6, were achieved in samples at a temperature of −5 °C. Cryo-electron backscatter diffraction analysis reveals a primary cluster of crystal c axes perpendicular to the shear plane in all samples, accompanied by a secondary cluster of c axes at an oblique angle to the primary cluster antithetic to the shear direction. With increasing strain, the primary c-axis cluster strengthens, while the secondary cluster weakens. The angle between the clusters remains within the range of 45 to 60°. The c-axis clusters are elongated perpendicular to the shear direction, with this elongation intensifying as strain increases. Subsequent annealing of the highest-strain sample reveals the same CPO patterns as observed prior to annealing, albeit slightly weaker. A synthesis of various experimental data suggests that the CPO pattern, including the orientation of the secondary cluster, results from a balance of two competing mechanisms: lattice rotation due to dislocation slip, which fortifies the primary cluster while rotating and weakening the secondary one, and grain growth by strain-induced GBM, which reinforces both clusters while rotating the secondary cluster in the opposite direction. As strain increases, GBM contributes progressively less. This investigation supports the previous hypothesis that a single cluster of c axes could be generated in high-strain experiments while further refining our comprehension of CPO development in ice.
Research and Prospects on the Evaluation of Drug Cocrystal Permeability
Authors: Li Shuang , Liu Meiru , Yang Dezhi , Zhang Li , Lu Yang , Du Guanhua 
Published: February 2025

Review
Research and Prospects on the Evaluation of Drug Cocrystal Permeability

Shuang Li 1, Meiru Liu 1, Dezhi Yang 1,*, Li Zhang 1,*, Yang Lu 1,* and Guanhua Du 2
1 Beijing City Key Laboratory of Polymorphic Drugs, Center of Pharmaceutical Polymorphs, Institute of Materia Medica, Chinese Academy of Medical Sciences and Peking Union Medical College, Beijing 100050, China
2 Beijing Key Laboratory of Drug Targets Identification and Drug Screening, National Center for Pharmaceutical Screening, Institute of Materia Medica, Chinese Academy of Medical Sciences and Peking Union Medical College, Beijing 100050, China
* Correspondence: ydz@imm.ac.cn (D.Y.); zhangl@imm.ac.cn (L.Z.); luy@imm.ac.cn (Y.L.)

Received: 29 August 2024; Revised: 14 October 2024; Accepted: 15 October 2024; Published: 24 February 2025

Abstract: In developing new drugs, drug permeability assessment is crucial. Lead compounds exhibiting inadequate permeability often produce low bioavailability, rendering them inappropriate as drugs. The cocrystallization technique is a valuable tool for optimizing the physical and chemical properties of active pharmaceutical ingredients (APIs) and enhancing drug properties. This technique involves the introduction and weak interaction with cocrystal formers to produce supramolecular substances without altering the chemical structure of APIs, effectively improving their solubility and permeability and thereby significantly increasing their bioavailability. Consequently, drug cocrystal research has become a focal point for researchers in drug development. This study provides a comprehensive overview of four commonly employed methods for evaluating drug permeability and summarizes the applicability of each method to provide a reference for improving and refining the permeability evaluation method of drug cocrystals.
OpenAI – A Case of Corporate Governance Deviance
Authors: Babu Kallyani Karayil 
Published: February 2025

Artificial Intelligence (AI) has emerged as a transformative force across industries, yet concerns regarding its ethical implications and long-term societal impact remain prevalent. OpenAI, a leading AI research entity, sought to balance profit motives with public welfare by adopting a unique corporate governance model—a hybrid structure that combines elements of a non-profit and a capped-profit entity. However, recent events, including the abrupt removal and subsequent reinstatement of CEO Sam Altman, have exposed significant flaws in this governance framework. This paper critically examines OpenAI's corporate governance model against conventional U.S. corporate governance norms and the principles outlined in the Indian Companies Act, 2013. It evaluates the structural motivations behind OpenAI’s governance experiment, identifies the shortcomings that led to internal instability, and discusses potential remedies. Key criticisms include the unchecked power of independent directors, the failure to adequately safeguard investor interests, and the inability to prevent informal corporate power from influencing decision-making. Furthermore, the study explores the feasibility of replicating OpenAI’s governance model within the Indian legal landscape, analysing its compatibility with Section 8 companies and fiduciary obligations under Indian corporate law. By applying a pragmatist paradigm and leveraging qualitative analysis, this paper argues that OpenAI’s governance structure, while innovative, ultimately failed to insulate the organization from external pressures or ensure AI safety. The findings suggest that sustainable AI governance requires a more balanced approach—one that integrates investor accountability, external scrutiny, and legally enforceable commitments to ethical AI development.