bluuebunny/crossref_metadata_2025_split huggingface dataset:
Potensi Selisih Sanksi Bunga Pajak Pasca Berlakunya Undang-Undang Cipta Kerja
Authors: Sitepu Devina Rosa , Muhasan Imam 
Published: July 2022

Penelitian ini bermaksud untuk mengukur potensi selisih besaran sanksi bunga pajak yang ditetapkan oleh Menteri Keuangan berdasarkan suku bunga acuan, pasca berlakunya Undang-Undang Nomor 11 Tahun 2021 tentang Cipta Kerja. Penghitungan potensi penurunan dilakukan melalui simulasi dengan membandingkan penghitungan sanksi bunga pajak berdasarkan suku bunga yang ditetapkan oleh Menteri Keuangan dan suku bunga tetap 2 persen per bulan. Simulasi dilakukan dengan menggunakan data ketetapan yang diterbitkan oleh KPP Patama medan Petisah, dengan menggunakan data penerbitan ketetapan dalam periode November 2020 sampai dengan April 2021. Dari penelitian ini diketahui bahwa penggunaan suku bunga berdasarkan Keputusan Menteri Keuangan berpotensi menurunkan besaran sanksi bunga pajak sebesar 50,5% dibandingkan dengan penggunaan suku bunga 2% per bulan.
A Materials System and Method of Its Application for the Wear Protection of Aluminium Engine Cylinder Bore Surfaces
Authors: Lugscheider E. , Dicks R. , Kowalsky K. , Cook D. , Nassenstein K. , Verpoort C. 
Published: July 2022

Abstract
The application of wear resistant coatings onto the wall of aluminium engine cylinder bores by thermal spray have seen much development over the last 10 years, with regards to both equipment design and also to the material system used. While the technology has been successful in allowing the implementation of aluminium engine blocks into mass production, there is still room for improvement. One area that can be improved is the preparation of the substrate material in order to allow a good adhesion of the thermal spray coating. Grit blasting, a traditional preparation technique, is undesirable for a mass production environment due to the risk of the assembly areas becoming contaminated with grit. Therefore, an alternative method has been sought that can offer a suitable bond strength without introducing potential risks in the manufacture line. In this study, NiAl bond coats were sprayed onto aluminium substrates using the Plasma Transferred Wire Arc (PTWA) coating system developed by Ford Motor Company. A variety of surface preparation techniques, including traditional and some more novel methods, were used and analysed with respect to bond strength, ease of application and cost.
Deposition of Carbides by Activated Combustion HVAF Spraying
Authors: Verstak A. , Baranovski V. 
Published: July 2022

Abstract
In Activated Combustion HVAF process, coatings are formed of powder particles, heated and accelerated by high-velocity jet of air and gaseous fuel combustion products. A distinguished feature of the process is that spray particles are heated below their melting point while accelerated to velocity well above 700 m/s. Such spray scheme appeared beneficial for deposition of cemented carbides, in particular, WC-based composites. Dense, practically non-oxidized neither heat-deteriorated coatings were formed. Spray rates from 1 to 25 kg/hr were achieved without decline of coating quality or deposition efficiency. Specific coating structure resulted in noticeably improved resistance to fatigue at high level of stresses.
Brief Introduction to High Speed Analog Failure Analysis
Authors: Frank Steve 
Published: July 2022

Abstract
This article provides a high level overview of high speed analog circuits and associated failure analysis techniques. It discusses the failure modes and mechanisms of voltage reference circuits, high speed op amps, and digital-to-analog and analog-to-digital converters, the fundamental building blocks used to create high speed analog devices. It also explains how to deal with difficulties involving circuit node access, circuit loading, and performance.
Upregulated Blood miR-150-5p in Alzheimer’s Disease Dementia Is Associated with Cognition, Cerebrospinal Fluid Amyloid-β, and Cerebral Atrophy
Authors: Chia Sook Yoong , Vipin Ashwati , Ng Kok Pin , Tu Haitao , Bommakanti Ananth , Wang Brian Zhiyang , Tan Yi Jayne , Zailan Fatin Zahra , Ng Adeline Su Lyn , Ling Shuo-Chien , Okamura Katsutomo , Tan Eng-King , Kandiah Nagaendran , Zeng Li 
Published: July 2022

Background: There is an urgent need for noninvasive, cost-effective biomarkers for Alzheimer’s disease (AD), such as blood-based biomarkers. They will not only support the clinical diagnosis of dementia but also allow for timely pharmacological and nonpharmacological interventions and evaluations. Objective: To identify and validate a novel blood-based microRNA biomarker for dementia of the Alzheimer’s type (DAT). Methods: We conducted microRNA sequencing using peripheral blood mononuclear cells isolated from a discovery cohort and validated the identified miRNAs in an independent cohort and AD postmortem tissues. miRNA correlations with AD pathology and AD clinical-radiological imaging were conducted. We also performed bioinformatics and cell-based assay to identify miRNA target genes. Results: We found that miR-150-5p expression was significantly upregulated in DAT compared to mild cognitive impairment and healthy subjects. Upregulation of miR-150-5p was observed in AD hippocampus. We further found that higher miR-150-5p levels were correlated with the clinical measures of DAT, including lower global cognitive scores, lower CSF Aβ42, and higher CSF total tau. Interestingly, we observed that higher miR-150-5p levels were associated with MRI brain volumes within the default mode and executive control networks, two key networks implicated in AD. Furthermore, pathway analysis identified the targets of miR-150-5p to be enriched in the Wnt signaling pathway, including programmed cell death 4 ( PDCD4). We found that PDCD4 was downregulated in DAT blood and was downregulated by miR-150-5p at both the transcriptional and protein levels Conclusion: Our findings demonstrated that miR-150-5p is a promising clinical blood-based biomarker for DAT
Evoked Cortical Depolarizations Before and After the Amyloid Plaque Accumulation: Voltage Imaging Study
Authors: Zhu Mei Hong , Jogdand Aditi H. , Jang Jinyoung , Nagella Sai C. , Das Brati , Milosevic Milena M. , Yan Riqiang , Antic Srdjan D. 
Published: July 2022

Background: In Alzheimer’s disease (AD), synaptic dysfunction is thought to occur many years before the onset of cognitive decline. Objective: Detecting synaptic dysfunctions at the earliest stage of AD would be desirable in both clinic and research settings. Methods: Population voltage imaging allows monitoring of synaptic depolarizations, to which calcium imaging is relatively blind. We developed an AD mouse model (APPswe/PS1dE9 background) expressing a genetically-encoded voltage indicator (GEVI) in the neocortex. GEVI was restricted to the excitatory pyramidal neurons (unlike the voltage-sensitive dyes). Results: Expression of GEVI did not disrupt AD model formation of amyloid plaques. GEVI expression was stable in both AD model mice and Control (healthy) littermates (CTRL) over 247 days postnatal. Brain slices were stimulated in layer 2/3. From the evoked voltage waveforms, we extracted several parameters for comparison AD versus CTRL. Some parameters (e.g., temporal summation, refractoriness, and peak latency) were weak predictors, while other parameters (e.g., signal amplitude, attenuation with distance, and duration (half-width) of the evoked transients) were stronger predictors of the AD condition. Around postnatal age 150 days (P150) and especially at P200, synaptically-evoked voltage signals in brain slices were weaker in the AD groups versus the age- and sex-matched CTRL groups, suggesting an AD-mediated synaptic weakening that coincides with the accumulation of plaques. However, at the youngest ages examined, P40 and P80, the AD groups showed differentially stronger signals, suggesting “hyperexcitability” prior to the formation of plaques. Conclusion: Our results indicate bidirectional alterations in cortical physiology in AD model mice; occurring both prior (P40-80), and after (P150-200) the amyloid deposition.
Regulation of the Human IL-10RB Gene Expression by Sp8 and Sp9
Authors: Luo Shuyue , Dong Xiangjun , Guo Shipeng , Wang Qunxian , Dai Xi , Jiang Yanshuang , Zhu Weiyi , Zhou Weihui , Song Weihong 
Published: July 2022

Background: Interleukin-10 (IL-10) is a classic anti-inflammatory cytokine that exerts its effects via the receptor complexes IL-10RA and IL-10RB. Loss of IL-10RB results in many diseases. Moreover, IL-10RB is closely associated with neuronal survival and synaptic formation. However, the regulation of IL-10RB gene expression remains elusive. Objective: To investigate whether the expression of IL-10RB gene is increased in brain of Alzheimer’s disease (AD) and its transcriptional regulation. Methods: We examined the gene expression of AD patient brain from public database and detected the protein expression of AD model mouse brain by western blot. We constructed a variety of reporter gene plasmids with different lengths or mutation sites, tested the promoter activity and defined the functional region of the promoter with the luciferase reporter assay. The protein-DNA binding between transcription factors and the promoter was analyzed using chromatin immunoprecipitation (ChIP) and electrophoretic mobility shift assay (EMSA). Results: We found that the IL-10RB is elevated in the brain of AD patient and AD model mice. The minimal promoter of the IL-10RB gene is located in the –90 to +51 bp region (relative to the transcriptional start site) and is sufficient for high-level expression of the IL-10RB gene. Transcription factors Sp8 and Sp9 bind to the IL-10RB promoter in vitro. The overexpression or knockdown of Sp8 and Sp9 affected the IL-10RB promoter activity and its gene expression. Conclusion: Our study functionally characterized the promoter of the IL-10RB gene and demonstrated that Sp8 and Sp9 regulated its expression.
A Validation Study of the Hong Kong Brief Cognitive Test for Screening Patients with Mild Cognitive Impairment and Alzheimer’s Disease
Authors: Sun Wenhao , Wu Qiuyan , Chen Huifeng , Yu Lechang , Yin Jie , Liu Fang , Tian Rui , Song Bingbing , Qu Bingqian , Xing Mengya , Zhang Nan 
Published: July 2022

Background: The Hong Kong Brief Cognitive Test (HKBC), a brief instrument designed to screen for cognitive impairment in older adults, has been validated in Cantonese-speaking populations and has shown better performance than the Mini-Mental State Examination (MMSE) in detecting both mild and major neurocognitive disorder (NCD). Objective: This study aimed to validate the HKBC for detecting patients with amnestic mild cognitive impairment (aMCI) and Alzheimer’s disease (AD) in a Mandarin-speaking Chinese population. Methods: Two hundred forty-eight patients with aMCI, 67 patients with mild AD and 306 healthy controls (HCs) were recruited for this study and completed both the HKBC and the MMSE. The performance of the HKBC and MMSE in distinguishing patients with aMCI from HCs and distinguishing patients with AD from patients with aMCI was compared in the whole population and in age- and education-stratified subgroups. Results: The optimal HKBC cutoff score for distinguishing patients with aMCI from HCs was 23, and the optimal cutoff score for distinguishing patients with AD from patients with aMCI was 17. The HKBC significantly outperformed the MMSE at differentiating patients with aMCI from HCs in the whole population ( z = 12.38, p < 0.01) and all subgroups stratified by age or education. Regarding the discrimination of patients with AD from patients with aMCI, the HKBC showed better performance than the MMSE in the oldest subgroup ( z = 2.18, p = 0.03). Conclusion: The HKBC is a sensitive and specific screening tool for detecting aMCI and AD in the Chinese population across age groups and educational levels.
Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan Sub Sektor Pertambangan Logam dan Mineral
Authors: Ilham Rico Nur , Putri Debi Eka , Putra Hendrick Sasimtan , Sari Eka Purnama , Siallagan Shintauli 
Published: July 2022

The purpose of this research is to determine the effect of good corporate governance on earnings quality both simultaneously or partially. This research was conducted using quantitative descriptive analysis. The population in this study is all companies that are included in the research object, using purposive sampling, obtained by 6 companies during 5 years of research that can be used as a sample so that the number of observations is as much as 30. Analysis technique: classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypotesis testing. The results of simultaneously Good corporate governance have a positive and insignificant effect on earnings quality. The results partially: Institutional ownership and independent commissioners have a negative and insignificant effect on earnings quality, but public ownership and audit committees have a positive and significant effect on earnings qualit in Metals and Mineral Sub Sector Companies Listed on the Indonesia Stock Exchange.
Pertanggungjawaban Pejabat Negara Yang Melakukan Penyalahgunaan Kewenangan
Authors: Rusydi Yudistira 
Published: July 2022

Negara Indonesia memiliki struktur oraganisasi dengan berbagai fungsi lingkungan kerja terperinci dalam hubungan secara keseluruhan yang biasa disebut dengan jabatan. Disamping penegakan keadilan tentunya tidak terlepas dari penyalahgunaan wewenang bagi pejabat negara. Artikel ini merupakan kajian konsep untuk menganalisa pertanggung jawaban pejabat negara yang melakkukan tindakan penyalahgunaan kewenangan atas jabatannya dipandang dari perspektif hukum administrasi negara dalam Undang-Undang No. 30 tahun 2014 tentang Administrasi Pemerintahan. Metode penelitian yang digunakan dalam penulisan artikel ini adalah yuridis normatif dengan pendekatan perundang-undangan (statue approach) yaitu Undang-Undang No. 34 tahun 2014 tentang Administrasi Pemerintahan. Hasil penelitian artikel ini mengungkapkan bahwa upaya pejabat negara dalam melakukan penyalahgunaan wewenang tidak sejalan dengan fungsinya berdasarkan Undang-Undang No. 30 Tahun 2014 tentang Administrasi Pemerintahan. Kata Kunci : Pejabat Negara; Penyalahgunaan kewenangan; Pertanggungjawaban
หลักฐานเชิงประจักษ์ของการใช้กัญชาทางการแพทย์ และการเปรียบเทียบข้อบ่งใช้ตำรับยากัญชาตามองค์ความรู้การแพทย์แผนไทยกับการแพทย์แผนตะวันตกที่มีหลักฐานเชิงประจักษ์
Authors: ด้วงดำรงค์ จินตภาพ , จำปาเงินทวีศรี กุลภัสสรณ์ , สติยศ เยาวเรศ , ภูโปร่ง สิริกานต์ , ล้ำเลิศกิจ ณัชกร , อัครเสรีนนท์ ประวิทย์ 
Published: July 2022

จากการประกาศใช้ พระราชบัญญัติยาเสพติดให้โทษ (ฉบับที่ 7) พ.ศ. 2562 ทำให้กัญชาถูกผ่อนปรนจากการเป็นยาเสพติดประเภทที่ 5 เฉพาะเพื่อนำมาใช้ทางการแพทย์ และการวิจัย มีการถกเถียงกันอย่างกว้างขวางว่าหากมีการใช้กัญชาอย่างแพร่หลายจะส่งผลด้านสุขภาพอย่างไร เพื่อสร้างความเข้าใจ ความตระหนักในการนำกัญชาไปใช้ บทความนี้จึงได้รวบรวมหลักฐานเชิงประจักษ์ของสารสำคัญ และสารสกัดจากกัญชา พบว่า กัญชามีสารสำคัญในกลุ่ม Cannabinoids หลายตัว เช่น สาร Cannabidiol (CBD) ออกฤทธิ์ต้านอาการลมชัก บรรเทาอาการปวดเรื้อรัง ไม่ออกฤทธิ์ต่อระบบประสาท Delta-9-tetrahydrocannabinol (THC) ออกฤทธิ์ต้านอาเจียน และเจริญอาหาร แต่ถ้าใช้ในปริมาณสูงจะออกฤทธิ์กระตุ้นประสาท ส่วน Cannabinoids ชนิดอื่น ๆ มีการออกฤทธิ์ทางเภสัชวิทยาที่หลากหลาย นอกจากนี้ยังสามารถพบอาการไม่พึงประสงค์จากการใช้สารสำคัญ หรือสารสกัดจากกัญชาได้ อาการที่พบได้บ่อยที่สุด คือ อาการทางระบบประสาท จากหลักฐานเชิงประจักษ์ที่สืบค้นพบว่า กลุ่มอาการที่มีข้อบ่งใช้ของตำรับยาที่มีส่วนประกอบของกัญชาทางการแพทย์แผนไทย กับสารสกัดจากกัญชาทางการแพทย์แผนตะวันตกมีพบความสอดคล้องกัน เช่น การกระตุ้นความอยากอาหาร และบรรเทาอาการคลื่นไส้อาเจียน
แนวคิดการรักษาอาการคันที่พบบ่อยตามศาสตร์การแพทย์แผนไทยและศาสตร์การแพทย์แผนจีน
Authors: ตั้งจิตรเจริญ สุภาวดี , วรรณภูมิ แม้นมาศ , พันธ์มี นิตยา , เตชะพิพัฒน์ชัย ณัฐฐิมา , จิรัฐิติกาล คณิฏฐ์ษา , อนุรักษ์ธนากร มนัญญา , พัดอินท สมเกียรติ 
Published: July 2022

อาการคันเป็นอาการที่พบได้บ่อยทางโรคผิวหนัง ซึ่งอาจเกิดจากโรคผิวหนังเองหรือเกิดจากโรคอื่น ๆ โดยการแพทย์แผนตะวันตกจะใช้ยาเฉพาะที่ หรือยาที่รักษาอาการของโรคที่เป็นสาเหตุ ในการรักษาด้วยศาสตร์การแพทย์ดั้งเดิม เช่น การแพทย์แผนไทย การแพทย์แผนจีน มักถูกใช้เป็นทางเลือก หรือรักษาร่วมกับศาสตร์การแพทย์แผนตะวันตก โดยบทความฉบับนี้ได้อธิบายแนวคิดอาการคันของศาสตร์แพทย์แผนไทยและศาสตร์การแพทย์แผนจีน ในทางการแพทย์แผนไทยจะวิเคราะห์การเปลี่ยนแปลงของธาตุทั้งสี่ ได้แก่ ธาตุดิน ธาตุน้ำ ธาตุลม และธาตุไฟ รวมทั้งปัจจัยภายนอกที่มากระทบกับธาตุทั้ง 4 แพทย์แผนจีนจะวิเคราะห์วินิจฉัยตามทฤษฎีต่างๆ หนึ่งในนั้นคือทฤษฎีปัญจธาตุ ประกอบด้วย ธาตุไม้ ธาตุไฟ ธาตุดิน ธาตุทอง และธาตุน้ำที่มีความคล้ายคลึงกับแพทย์แผนไทย ทั้งสองศาสตร์จะวิเคราะห์ความผิดปกติของธาตุในร่างกาย และสาเหตุของโรคเพื่อประกอบการวางแผนการรักษา และการเลือกใช้ยาสมุนไพรที่เหมาะสมกับผู้ป่วย การเปรียบเทียบแนวคิดของอาการคันนี้จะพัฒนาองค์ความรู้ของศาสตร์การแพทย์ดั้งเดิมให้กว้างมากขึ้น และในอนาคตสามารถพัฒนาเวชปฏิบัติ นำไปสู่การต่อยอดงานวิจัย เพื่อช่วยให้ส่งต่อซึ่งกันและกัน หรือส่งต่อการรักษาไปยังแพทย์แผนตะวันตกได้
Reformas tributarias y el impuesto a la renta del mercado Jorge Cepeda, 2017-2021
Authors: Lucio Suárez Blanca Del Rocío , Arriaga Baidal German Clemente 
Published: July 2022

Introducción. Las reformas tributarias referentes al impuesto a la renta (IR), son modificaciones a la normativa fiscal, estos cambios tienen una repercusión en el cálculo y pago del tributo, en el último quinquenio el Ecuador ha pasado por una serie de modificaciones en las leyes con el objetivo de aumentar la recaudación para incrementar el presupuesto del Estado. Objetivo. Analizar los cambios en la recaudación del impuesto a la renta producto de las reformas tributarias en el mercado Jorge Cepeda desde el 2017 al 2021. Metodología. La investigación es no experimental con enfoque cuantitativo, de tipo descriptivo-correlacional, enfocada a establecer la relación entre las variables por medio del método chi cuadrado de Pearson; se utilizó base de datos secundarias del quinquenio a investigar proporcionadas por el SRI; la población es de 294 establecimientos ubicados en el mercado Jorge Cepeda. Resultados. Del año 2017 al 2018 se identificó un incremento del 39,87% en la recaudación de los contribuyentes seleccionados, este resultado se deriva por la aplicación de la Ley Orgánica para el Fomento Productivo; para el año 2019 el recaudo disminuyó en un 19,98% debido a la crisis económica generada por la pandemia COVID-19, que obligó a que varios negocios suspendieran sus actividades; en el 2020-2021 para corregir el impacto provocado por la cuarentena pasa a tener vigencia la Ley de Apoyo Humanitario para combatir la crisis sanitaria derivada del COVID-19, provocando un aumento del 82,27% en la recaudación; por último se proyectó un incremento del 72,53% al aplicarse la Ley Orgánica de Simplificación y Progresividad Tributaria para el 2022. Conclusión. Las reformas tributarias según los resultados de correlación de los indicadores seleccionados con base en la información estadística cumplen con su propósito para el gobierno al provocar un aumento en el recaudo del tributo; sin embargo, estos constantes cambios afectan al contribuyente, que no logra desarrollar una cultura tributaria adecuada debido a los cambios en la normativa y leyes.
Sistema de fixação bioabsorvível como alternativa de tratamento das fraturas mandibulares em pacientes pediátricos: revisão de literatura
Authors: Ribeiro Enya Laissah Freire , Alencar Priscilla Maria Fernandes Abdala de 
Published: July 2022

Apesar das fraturas faciais em pacientes pediátricos se mostrarem pouco comuns devido à elasticidade óssea, a mandíbula possui uma grande prevalência nos traumas pediátricos. Sistemas de fixação metálicos convencionalmente são usados como tratamento de fraturas mandibulares. Todavia, suas aplicações vêm sendo questionadas neste perfil de paciente por apresentarem desvantagens como limitação no crescimento mandibular, potencial de causar infecções e possível necessidade de um segundo procedimento cirúrgico para sua remoção. O presente estudo tem como objetivo conhecer as particularidades da mandíbula pediátrica, entender o funcionamento das placas bioabsorvíveis e debater os pontos positivos e negativos do seu uso no tratamento das fraturas mandibulares. Trata-se de uma revisão de literatura do tipo narrativa realizada por meio de uma vasta pesquisa em livros, monografias e artigos científicos dos últimos 10 anos, nas bases de dados PubMed, MEDLINE e Google Acadêmico, no modo “pesquisa avançada”, utilizando os seguintes descritores na língua portuguesa e inglesa: “Fraturas mandibulares”, “Fixação interna de fraturas” e “Pediatria”. O advento dos sistemas de fixação bioabsorvível denota vários benefícios quanto a sua aplicação no tratamento de fraturas mandibulares em pacientes pediátricos, devido as suas propriedades que permitem a reabsorção no sistema de fixação na medida em que o reparo ósseo for estabelecido. Foi possível considerar que o uso de fixação bioabsorvível como tratamento de fraturas mandibulares em crianças mostra-se como uma alternativa viável, apresentando benefícios por não comprometer o crescimento mandibular, reforçando a importância da realização de pesquisas futuras com finalidade de obter maiores níveis de evidência científica.
Análise da qualidade na educação associada ao conhecimento sobre Ciências Ambientais de estudantes do Ensino Médio e Superior
Authors: Faria Leticia Carolaine Silva , Souza Kimberly Silva , Silva Heberson Teixeira da , Freitas-Ferreira Emmanuel , Aversi-Ferreira Tales Alexandre 
Published: July 2022

A educação de qualidade desperta e potencializa habilidades, auxilia no desenvolvimento da cidadania, criatividade e liberdade. Além disso, ela está diretamente ligada a condições ambientais, entretanto não recebe atenção necessária dentro das escolas públicas e privadas. Consciente disso, a ONU (Organização das Nações Unidas) formulou um documento oficial de metas para serem cumpridas até o ano de 2030. A sustentabilidade está além de práticas favoráveis ao meio ambiente, interfere na qualidade de vida social e econômica, o que inclui uma educação de qualidade. Com o intuito de relacionar a qualidade da educação com conhecimentos e práticas ambientais, foi feito uma pesquisa cujo instrumento de coleta de dados foi uma entrevista com 277 alunos de escolas públicas, privadas e técnicas, que estejam cursando ou já concluíram o ensino médio e cursam o ensino superior. Foi distribuído um formulário eletrônico aprovado pelo Comitê de Ética do Instituto Federal de Educação, Ciência e Tecnologia do Tocantins – IFTO, e suas respostas foram analisadas qualitativa e quantitativamente. Com auxílio de um levantamento bibliográfico foi possível analisar os dados, relacionando-os com os Objetivos do Desenvolvimento Sustentável, Agenda 2030. Foi observado uma ausência de disciplinas ambientais, falta de práticas sustentáveis de alunos com diferentes níveis de escolaridade e desinteresse por questões ambientais.