bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Administration Digitization and Corporate Tax Avoidance: A Quasi-Natural Experiment Based on the Golden Tax III Project in China
Authors: Su Larry 
Published: March 2023

Abstract
This paper contributes to the literature by exploring the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2,032 firms publicly listed in China during 2010 and 2020, our paper is among the first to report that the development of digital technologies such as big data and cloud computing has a restraining effect on corporate tax avoidance behavior. Our study is based on the Golden Tax III project implemented by the Chinese government from 2013 to 2016 as a quasi-natural experiment. Our time-varying difference-in-differences (DID) model shows that the digitization of tax collection and management effectively reduces corporate tax avoidance behavior. Moreover, this impact is larger for private firms, firms in regions with low financial development, firms with low auditor quality, and firms with low internal control quality. Our results are robust to parallel trend tests, placebo tests for causal inference, alternative measures of tax avoidance, and other tax-related policy specifications. Our findings suggest that governments should continue to promote digitization of tax administration, create a fair business environment for the development of private enterprises, deepen market-oriented reform in regions with low financial development, and improve the internal control mechanisms of publicly listed firms.
JEL Classification: H26; H32; G30
A risk scoring system for early diagnosis of anastomotic leakage after subtotal esophagectomy for esophageal cancer
Authors: Sugita Shizuki , Miyata Kazushi , Shimizu Daisuke , Ebata Tomoki , Yokoyama Yukihiro 
Published: March 2023

Abstract
Purpose.Anastomotic leakage (AL) is one of the most critical postoperative complications after subtotal esophagectomy in patients with esophageal cancer. This study attempted to develop an optimal scoring system for stratifying the risk for AL.
Methods. The study included 171 patients who underwent subtotal esophagectomy for esophageal cancer followed by esophagogastrostomy in the cervical region from January 2011 to April 2021 at Nagoya University Hospital. AL was defined by radiologic or endoscopic evidence of anastomotic breakdown using some modalities. A risk scoring system for early diagnosis of AL was established using factors determined in the multivariate analysis. A score was calculated for each patient, and the patients were classified into three categories according to the risk for AL: low-, intermediate-, and high-risk. The trend of the risk for AL among the categories was evaluated.
Results. Twenty-nine patients (17%) developed AL. Multivariate analysisdemonstrated that sinistrous gross features of drain fluid (P <0.001; odds ratio (OR), 10.2), radiologic air bubble sign (P <0.001; OR, 15.0), and the level of drain amylase ≥280 U/L on postoperative Day 7 (P <0.001; OR, 9.0) were significantly associated with AL.According to the matching number of the above three risk factors and categorization into three risk groups, the incidence of AL was 6.1% (8/131) in the low-risk group, 45.5% (15/33) in the intermediate-risk group, and 85.7% (6/7) in the high-risk group (area under curve, 0.81; 95%confidence interval, 0.72–0.90).
Conclusions. The present AL-risk scoring system may be useful in postoperative patientcare after subtotal esophagectomy.
Validation of A-VENA Criteria in Distinguishing Tumor from Bland Portal Vein Thrombus in Liver Transplant Candidates with Hepatocellular Carcinoma
Authors: Tang Bingjun , Li Sijia , Tong Xuan , Tang Rui , Aini Abudusalamu , Xiao Ying , Zhang Chen , Lu Qian , Dong Jiahong 
Published: March 2023

Abstract
Background: The A-VENA criteria for distinguishing tumor portal vein thrombus(PVT) from bland PVT has not been validated.
Methods: Clinical data from January 2018 to December 2021 of Hepatocellular Carcinoma (HCC) with PVT patients who underwent liver transplantation (LT) were retrospectively collected. The diagnostic performance of A-VENA criteria was analyzed by receiver operating characteristic (ROC) curve. Diagnostic factors for tumor PVT were evaluated by multivariable analysis. Modified criteria were proposed based on the results of multivariable analysis.
Results: Of 49 HCC with PVT patients, 26 were pathologically confirmed as tumor PVT and 23 were confirmed as bland PVT. Tumor PVT group has a larger proportion of ‘AFP level >1000 ng/mL’ (61.5% vs 17.4%, P=0.002), ‘enhancement of PVT’ (92.3% vs 13.0%, P<0.001), ‘neovascularity’ (65.4% vs 8.7%, P<0.001), and ‘PVT adjacent to HCC’ (88.5% vs 21.7%, P<0.001). Portal vein expansion was not statically different in two groups (50.0% vs 34.8%, P=0.285). The area under the ROC curve (AUC) was 0.918 for A-VENA criteria (≥3) in distinguishing tumor PVT from bland PVT. Neovascularity (P=0.986) were not independently significant diagnostic factors. The AFP level > 400 ng/mL, enhancement of PVT, and adjacent to HCC were significant in multivariable analysis. The presence of ≥2 criteria of the three (AEA criteria) best characterized tumor PVT with an AUC of 0.978, 100% sensitivity, 95.7% specificity, 96.3% positive predictive value, and 100% negative predictive value.
Conclusions: A-VENA criteria could accurately distinguish tumor PVT from bland PVT in LT candidates. Proposed AEA criteria (the presence of at least 2 of the following: AFP >400 ng/dL, PVT enhancement, and adjacent to HCC) is an alternative tool for the diagnosis of tumor PVT.
The core exosome proteome of Trichomonas vaginalis
Authors: Ong Seow-Chin , Cheng Wei-Hung , Ku Fu-Man , Tsai Chih-Yu , Huang Po-Jung , Lee Chi-Ching , Yeh Yuan-Ming , Lin Rose , Luo Hong-Wei , Chiu Cheng-Hsun , Tang Petrus 
Published: March 2023

Abstract
Background: Trichomonas vaginalis is an anaerobic parasitic protozoan of the human urogenital tract. Infection can cause vaginitis in women and urethritis in men. Accumulated reports indicated that exosomes released by protozoan parasites play important roles in transmitting information and substances between cells and mediating communication during host-parasite interactions in several parasitic infections. However, current knowledge on the protein contents in T. vaginalis exosome is mainly generated from three previous studies which used different T. vaginalis isolates as an experimental model. Therefore, whether T. vaginalis exosomes comprise a common set of proteins (core exosome proteome) is still unclear.
Methods: To explore the core exosome proteome in T. vaginalis, we used liquid chromatography-tandem mass spectrometry (LC-MS/MS) to identify the contents of sucrose ultracentrifugation-enriched exosome isolated from six isolates.
Results: Transmission electron microscopy (TEM) revealed the presence of exosomes in the enriched fraction with the classical cup-shaped morphology and size around 150 nm. Proteomic analysis identified a total of 1870 proteins from exosomal extracts. There were 1207 exosomal-specific proteins after excluding 436 contaminant proteins. Among these, 72 common exosomal-specific proteins were expressed in all six isolates. Compared with three published T. vaginalis exosome proteome datasets, we identified 16 core exosomal-specific proteins. These core exosomal-specific proteins included tetraspanin (TvTSP1), the classical exosome marker, and proteins mainly involved in catalytic activity and binding such as ribosomal proteins, ras-associated binding (Rab) proteins, and heterotrimeric G proteins.
Conclusions: Our study highlighted the importance of using supernatant fraction from exosomal extract as a control to remove contaminant proteins. In addition, we compiled a reference core exosome proteome of T. vaginalis, which is important for developing a fundamental understanding of exosome-mediated cell communication and host-parasite interaction.
A Hybrid Metaheuristic based on the Firefly and Bat Algorithms to Solve the Alternative Subgraphs Assembly Line Balancing Problem
Authors: AKPINAR Şener , Palamut Ummuhan 
Published: March 2023

Abstract
Assembly line balancing problem is the process of assigning a set of tasks to a group of stations, considering the precedence relations between tasks. Precedence relations are commonly definite, however, tasks may have alternative precedence relations due to different mounting alternatives. In the presence of alternative precedence relations, the classical balancing problem becomes more complicated given that two interdependent problems, namely selection and balancing, must be solved hierarchically. This type of balancing problem is named as the Alternative Subgraph Assembly Line Balancing Problem (ASALBP). This current paper concerns itself to develop an efficient solution procedure for the ASALBP by hybridizing the firefly and bat algorithms. The proposed hybrid algorithm is evaluated on a set of benchmark problems and numerically compared against the standard firefly and bat algorithms, and some formerly developed heuristic methods. Computational results reveal the satisfactory performance of the proposed algorithm in solving ASALBP instances.
Next Generation Sequencing Reveals a High Prevalence of HIV-1 Minority Variants and an Expanded Drug Resistance Profile Among Individuals Initiated to Antiretroviral Therapy in a Resource-constrained Setting
Authors: Nannyonjo Maria , Omooja Jonah , Bugembe Daniel Lule , Bbosa Nicholas , Lunkuse Sandra , Nabirye Stella Esther , Nassolo Faridah , Namagembe Hamidah , Abaasa Andrew , Kazibwe Anne , Kaleebu Pontiano , Ssemwanga Deogratius 
Published: March 2023

Abstract
Introduction

Because next-generation sequencing (NGS) can detect minority mutations that have been linked to treatment failure but are missed by population Sanger sequencing, it has the potential to enhance HIV treatment monitoring. Comparing NGS based on the Illumina platform to Sanger sequencing, we assessed the clinical importance of NGS in HIV-1 medication resistance testing.

Methods

In this retrospective case-control study, 167 people with matched Sanger sequencing data underwent HIV genotypic analysis using an Illumina-Miseq. These included 122 time-matched controls from the same cohort who had viral suppression at 12 months, and 45 patients with virologic failure at 12 months.

Results

NGS identified all major HIV drug resistance mutations detected by Sanger sequencing and revealed additional major mutations M184V and K65R that increased the resistance profile to antiretroviral therapy used in this cohort. Abacavir's HIV drug resistance score increased 60-fold, Zidovudine's by 25-fold and to Emtricitabine/Lamivudine by 90-fold. Overall, 108/167 (64.7%) of our subjects had minority DRMs at baseline. K70E, M184V, Y115F, and K70R were among the NRTI minority SDRMs discovered, whereas K103N, Y181C, and K101E were NNRTI minority SDRMs. PI minority SDRMs were also detected in 4 individuals. Being female (p = 0.005) and having a CD4 < 250 cells/mL (p = 0.029) were associated with minority mutations. Minority surveillance DRMs expanded the HIV drug resistance profiles of individuals. A higher frequency of baseline minority mutations correlated with a higher viral load count at end point (p < 0.005).

Conclusions

NGS identified pre-treatment minority variants linked to increased viral load count and enhanced resistance to NNRTIs and NRTIs, and it detected more major mutations than Sanger sequencing. Being female and having low CD4 count were associated with presence of minority mutations. NGS could be used to create drug resistance profiles for people receiving HIV-1 ART, allowing clinicians to use both major and minor mutation profiles to inform treatment choices and so increase the effectiveness of the currently available antiretroviral medication. This may be crucial if the UNAIDS 95-95-95 targets are to be met and if we are to eliminate HIV/AIDS as a public health issue by 2030.
Survival outcomes of Segmentectomy and Lobectomy for early stage non-small cell lung cancer: a Systematic Review and Meta-analysis
Authors: Li Tongxin , Wang He , Xiaolong Zhang , Yu Zhou , Dong Wang , Shengyuan Huang , Xiangyang Li , Yong Fu 
Published: March 2023

Abstract
Background
The question of whether segmentectomy and lobectomy have similar survival outcomes for patients with early stage non-small cell lung cancer (NSCLC) is a matter of debate.
Methods
A cohort study and randomized controlled trial were conducted, comparing segmentectomy and lobotomy, by utilizing computerized access to the Pubmed, Web of Science, and Cochrane Library databases up until July 2022. The Cochrane Collaboration tool was used to evaluate the randomized controlled trials, while the Newcastle-Ottawa Scale (NOS) was used to evaluate the cohort studies. Sensitivity analyses were also carried out.
Results
The analysis incorporated 18 literature studies, including one randomized controlled trial and 17 cohort studies, and was divided into a segmentectomy group (n = 2081) and a lobectomy group (n = 2395) based on the type of surgery the patient underwent. Each study was followed up from 27 months to 130.8 months after surgery. OS:HR = 1.14, 95%CI(0.97,1.32), P = 0.10; DFS:HR = 1.13, 95%CI(0.91,1.41), P = 0.27; RFS:HR = 0.95, 95%CI(0.81,1.12), P = 0.54.
Conclusion
The results of the study suggest that the survival outcomes of the segmentectomy group were not inferior to that of the lobectomy group. Segmentectomy should therefore be considered as a treatment option for early stage NSCLC.
Prediction of permeability coefficient of complex graded non-cohesive soil
Authors: Li Yu , Weihao Wang , Haonan Li , Jibin He , Xinyuan Zhang , Yue Wu 
Published: March 2023

Abstract
The reservoir permeability coefficient is one of the essential parameters for reservoir modeling, oilfield development, and groundwater pollution control. The seepage function of underground fluid shows different properties due to the other particle gradation. This paper used standard quartz sand to conduct a series of tests, such as particle size, porosity, compactness, and permeability coefficient tests, and establish an empirical correlation formula for estimating the permeability coefficient. In order to optimize the coefficients of the proposed relationship, particle size analysis tests were carried out on several samples. Their permeability coefficients were calculated and predicted, and several parallel experiments verified the accuracy of their formulas. The results indicated that (1) The permeability coefficient is affected by the comprehensive effects of gravel particle size and pore particle size in the gravel with the same mineral composition, compactness, and uniformity coefficient. Therefore, careful consideration should be taken in evaluating the permeability coefficient. (2) Within a specific particle size range, the permeability coefficient also decreases with the decrease of gravel particle size and pore size, especially in the range of coarse sand. The permeability coefficient decreases nonlinearly with the increase in compactness. With the increase of the uniformity coefficient, the permeability coefficient decreases first and then increases. (3) The above test and analysis established three mathematical models considering particle size, porosity, compactness, and uniformity coefficient. Model C was the optimal permeability coefficient model, and its determination coefficient R2 was more than 0.98. The above analysis results could provide a reliable basis for sand-filling design, hydrate exploitation, and non-cohesive soil permeability coefficient prediction.
Effect of Steam Explosion on the Morphological, Textural and Chemical Composition Characteristics of Betel Nut
Authors: Yang Bowen , Xu Yaping , Chen Weijun , Chen Wenxue , Zhong Qiuping , Zhang Ming , Pei Jianfei , Chen Haiming 
Published: March 2023

Abstract
To reduce the adverse physical effects on the oral mucosa caused by excessive hardness of betel nut fibres, steam explosion was used to soften betel nuts. The effect of 3 operating parameters (pressure holding time, explosion pressure and initial moisture content) on the morphology, texture and chemical composition of the betel nuts was investigated. The fibre hardness and Shore hardness decreased by 56.17%-89.28% and 7.03%-34.29%, respectively, and the transverse tensile strength and fibre tensile strength also decreased by up to 60.72% and 24.62%, respectively. Moreover, the coefficient of friction and moisture content increased. After steam explosion, the betel nut increased in transverse diameter, became darker and more yellow‒red in colour, and showed a damaged microstructure. The contents of lignin, hemicellulose, free phenol, bound phenol and alkaloids decreased after steam treatment, with total phenols and alkaloids decreasing from 44.07 mg(GAE)/g and 7.84 mg/g to 30.61 mg(GAE)/g and 6.50 mg/g, respectively, after the A-50 s treatment condition. A slight increase in cellulose was observed when steam explosion conditions exceeded 80 s or 0.75 MPa. The steam explosion increased the quantity of phenols, alkaloids and soluble solids released from the betel nut under the same simulated release conditions. The research also showed that the explosion efficiency was positively correlated with the pressure holding time and explosion pressure, while the initial moisture content was reduced the explosion efficiency. Therefore, steam explosion is an effective pretreatment approach to soften betel nut and facilitate healthy development of the betel nut industry.
Deep Hash Similarity Learning for Cross-modal Retrieval
Authors: Ma Ying , Wang Meng , Lu Guangyun , Sun Yajun 
Published: March 2023

Abstract
In cross-modal retrieval research, hashing methods have received a lot of attention from scholars because of high retrieval efficiency and low storage cost.However, the similarity matrix is constructed in these methods with little attention to the similarity information within the modalities.In this paper, we propose a new cross-modal hashing method called Deep Hashing Similarity Learning for Cross-modal Retrieval (DHSL), which introduces relation networks into the hashing method to achieve a two-by-two matching of image and text, effectively bridging the heterogeneity difference between image and text, while focusing on the similarity information within the image and text modalities, and generating a hash with modal similarity information.The hashing similarity matrix with inter-modal similarity and intra-modal discriminant is generated.Considering that the process of converting high-dimensional features to the hash codes loses a lot of semantic information, we set a feature selector to achieve feature enhancement. It selects discriminative features from the original features and joins and fuses them with low-dimensional features to supplement the semantic information. In addition, we introduce weighted cosine triplet loss and quantization loss to constrain the hashing codes in Hamming space to learn high-quality hash codes. In this paper, we select the MIRFlickr25K dataset and the NUS-WIDE dataset as experimental data and conduct extensive experiments. The results show that the DHSL method outperforms several current more advanced cross-modal hashing methods.
Outcomes of Prone Positioning in Mechanically Ventilated COVID-19 patients: A Prospective Observational Study
Authors: Chandler Jonathan K. , Jandali Badr , Joyce Katie , Smith Dale , Chollet-Hinton Lynn , Brownback Kyle R. 
Published: March 2023

Abstract
Introduction
Prone positioning in mechanically ventilated patients with severe acute respiratory distress syndrome (ARDS) is associated with improved mortality. More data is needed to fully understand its utility in those with ARDS due to COVID-19.
Methods
We conducted a single center prospective observational study inclusive of 100 consecutive patients intubated for ARDS from COVID-19 admitted to the ICU from September 2020 to December 2020. Data was collected daily from time of intubation for 7 days along with 30-day outcomes.
Results
The study included a total of 53 patients proned and 47 non-proned during their hospitalization. Proned patients were 61.8 years old, and 56.6% men compared to 66.3 years old and 57.4% male in the non-proned group. Other baseline characteristics and treatments were similar between both groups other than proned patients having a higher BMI than non-proned patients (34.1 ± 7.5 vs 30.5 ± 7.4, p = 0.02), and lower initial P/F ratios (119.1 ± 54.5 vs 154.0 ± 92.7, p = 0.047). Proned patients required more neuromuscular blockade (OR 6.63, 95% CI 3.25–13.12, p < 0.0001) and higher sedation levels (2 sedatives: OR = 3.00, 95% CI = 1.77,5.08; ≥3 sedatives: OR = 7.13, 95% CI = 3.96,12.81) with similar ICU length of stays, ventilator days, newly initiated renal replacement therapy, and 30-day outcomes when compared to non-proned patients. Proned patients were re-intubated substantially less than the non-proned group (1.9% vs 19.1%, p = 0.006).
Conclusion
Proning mechanically ventilated COVID-19 patients was associated with more frequent use of neuromuscular blockade and sedation, and required significantly lower rates of re-intubation for respiratory failure when compared to non-proned patients.
A Simplified Modeling Approach of Compaction-Induced Groundwater Hydrodynamic Activity in Hydrocarbon Reservoirs
Authors: Afsari Khalil , Amirsardari Mahdi , Alali Najeh 
Published: March 2023

Abstract
Groundwater flow has been identified as a cause of hydrocarbon trapping in geological basins. In sedimentary basins, two main drives for hydrodynamic flow can be distinguished: gravity-driven (centripetal flow) and compaction-driven (centrifugal flow). Some experts believe that the centrifugal phenomenon is a currently active mechanism in some hydrocarbon reservoirs. However, the time duration in which the centrifugal hydrodynamic flow is active has not been well studied by researchers. In this article using numerical modelling of compaction-induced hydrodynamic flow, we estimate a duration time in which this kind of flow is active. With comparison of the time of diminution of centrifugal flow to geological time scale of hydrocarbon reservoirs, it is concluded that centrifugal hydrodynamic flow cannot be currently active. Also, all the phenomena influenced by hydrodynamic activity in petroleum reservoirs including tilted fluid contact and also hydrodynamic trapping are as a result of gravity-driven hydrodynamic activity not compaction-driven.
DFT and Molecular Docking Studies of 1, 2 Disubstituted Benzimidazole Derivatives with COVID-19 Receptors: An Approach for Medications to Treat COVID-19
Authors: Anjaneyulu Bendi 
Published: March 2023

Abstract:The severe acute respiratory syndrome caused by the SARS-CoV-2 virus that instigated the COVID-19 outbreak has been classified as a public health emergency of major global importance. As we know, heterocyclic compounds have been used to treat diseases like viral infections, AIDS, and cancer for many decades. There is a significant opportunity to investigate these heterocycles to combat coronaviruses. In this connection, DFT and molecular docking studies of sixteen 1,2 disubstituted benzimidazole derivatives with three different proteins, COVID-19 main protease (PDB: 6LU7), prefusion spike glycoprotein with single receptor-binding domain (PDB: 6VSB), and papain-like protease of SARS CoV-2 (PDB: 6W9C) have been performed using Spartan-14, Autodock Vina and Discovery Studio Visualizer software to investigate the binding interactions between them. The binding affinity results were compared to the authorized drugs hydroxychloroquine and remdesivir and it was concluded that 1,2 disubstituted benzimidazole derivatives might act as more potent inhibitors of SARS-CoV-2 than hydroxyl chloroquine and remdesivir.